Document:

<PAGE>

                                                                    EXHIBIT 10.3

                             SEARS, ROEBUCK AND CO.

                               LICENSE AGREEMENT

                                                        H&R Block Services, Inc.

                                                        June 30, 2004
                                                        ------------------------
                                                        Effective Date

                                                        195-014
                                                        ------------------------
                                                        Finite

<PAGE>

                                TABLE OF CONTENTS

<TABLE>
<CAPTION>
<S>                                                                                   <C>
1.    GRANT OF LICENSE..........................................................       7
      1.1    License for On-Premises Operations.................................       7
      1.2    No Representations.................................................       8
      1.3    Licensee's Franchisees.............................................       8
2.    TERM .....................................................................       9
3.    USE OF SEARS MARKS........................................................       9
      3.1    Licensed Business Name; Other Communications.......................       9
      3.2    Use and Registration of Licensed Business Marks....................       9
      3.3    Prosecution of Claims Relating to Licensed Business Name...........      10
      3.4    Rights of the Parties..............................................      10
      3.5    Injunctive Relief..................................................      10
      3.6    Infringing Use.....................................................      10
      3.7    Good Will..........................................................      11
      3.8    Survival...........................................................      11
4.    SEARS FEES................................................................      11
      4.1    Amount.............................................................      11
      4.2    Net Sales..........................................................      12
      4.3    Gross Sales........................................................      12
5.    OPERATIONAL OBLIGATIONS OF LICENSEE.......................................      12
      5.1    Operational Standards..............................................      12
      5.2    Hours of Operation.................................................      13
      5.3    Pricing............................................................      13
      5.4    Discount Policy ...................................................      13
      5.5    Customer Loyalty Programs .........................................      13
      5.6    Customer Adjustment/Service .......................................      13
      5.7    Employee Standards.................................................      14
      5.8    Licensee's Employees...............................................      14
      5.9    Employee Compensation..............................................      15
      5.10   Compliance with Labor Laws.........................................      15
      5.11   Compliance with Law................................................      15
      5.12   Payment of Obligations.............................................      15
      5.13   Licensee's Obligations.............................................      16
      5.14   Liens..............................................................      16
      5.15   Licensee Audit Program.............................................      16
      5.16   Preparer...........................................................      16
      5.17   Preparer's Responsibilities. ......................................      16
      5.18   Licensee's Guarantee to Customers..................................      16
      5.19   Quotation of Charges...............................................      17
      5.20   Copies of Tax Returns; Taxpayer's Files............................      17
6.    LICENSED BUSINESS AREA....................................................      17
      6.1 Locations.............................................................      17
      6.2    Additional Locations...............................................      19
      6.3    Improvements.......................................................      20
</TABLE>

<PAGE>

<TABLE>
<S>                                                                                    <C>
      6.4    Commencement of Operations.........................................       20
      6.5    Condition of Licensed Business Area................................       20
      6.6    Changes of Location/Remodeling. ...................................       20
      6.7    Electric/HVAC......................................................       21
      6.8    Telephone Service..................................................       21
      6.9    Telephone Numbers..................................................       22
      6.10   Telephone Directory Listings.......................................       22
      6.11   Access to Licensed Business Area...................................       22
      6.12   Effect of Store Leases.............................................       22
      6.13   Waiver of Premises Liability. .....................................       23
7.    PUBLIC COMMUNICATIONS.....................................................       23
      7.1   Advertising.........................................................       23
      7.2   Other Publicity.....................................................       24
      7.3   Forms...............................................................       24
8.    LICENSED BUSINESS EQUIPMENT...............................................       25
      8.1   Licensee's Equipment................................................       25
      8.2   POS Terminal Provided by Sears......................................       25
      8.3   Licensee-Provided POS Terminal......................................       25
9.    TRANSACTIONS AND SETTLEMENT...............................................       25
      9.1   Checks..............................................................       25
      9.2   Credit Sales........................................................       25
      9.3   Transactions........................................................       27
      9.4   Settlement..........................................................       28
      9.5   Reports.............................................................       28
      9.6   Audit Rights........................................................       29
      9.7   Underreporting......................................................       29
      9.8   Rights of Recoupment and Setoff ....................................       30
      9.9   Check Cashing.......................................................       30
10.   CONFIDENTIALITY; CUSTOMER INFORMATION.....................................       31
      10.1  Confidential Business Information...................................       31
      10.2  Treatment of Confidential Business Information......................       32
      10.3  Exceptions to Confidential Treatment................................       32
      10.4  Confidential Customer Information...................................       33
      10.5  Treatment of Confidential Customer Information......................       33
      10.6  Post-Termination Obligation.........................................       34
11.   RELATIONSHIP OF PARTIES...................................................       34
12.   DEFENSE AND INDEMNITY.....................................................       34
      12.1  Defense.............................................................       34
      12.2  Indemnity...........................................................       36
      12.3  Survival............................................................       37
13.   INSURANCE.................................................................       37
      13.1 Types of Insurance ..................................................       37
      13.2 No Cancellation Without Notice/Excess Coverage.......................       38
      13.3 Certificates.........................................................       38
      13.4 Expiration/Non-Renewal...............................................       38
</TABLE>

                                       iii
<PAGE>

<TABLE>
<S>                                                                                    <C>
      13.5 No Waiver............................................................       39
14.   TERMINATION...............................................................       39
      14.1 Mutual Right of Termination..........................................       39
      14.2 Termination by Sears upon Default by Licensee........................       39
      14.3 Termination After Opportunity to Cure................................       39
      14.4 Termination on Store Closing or Casualty.............................       40
      14.5 Effect of Termination................................................       40
      14.6 Survivability........................................................       41
15.   ASSIGNMENT................................................................       41
      15.1 Assignment by Licensee...............................................       41
      15.2 Assignment by Sears..................................................       41
      15.3 Binding Nature.......................................................       41
16.   MISCELLANEOUS.............................................................       41
      16.1 Choice of Law........................................................       41
      16.2 Jurisdiction and Venue...............................................       42
      16.3 Notices..............................................................       42
      16.4 Severability.........................................................       42
      16.5 No Waiver............................................................       43
      16.6 Cumulative Rights....................................................       43
      16.7 Construction.........................................................       43
      16.8 Survival.............................................................       43
      16.9 Entire Agreement; Modifications......................................       43
SCHEDULE 1.1A ..................................................................       44
 AUTHORIZED MERCHANDISE AND/OR SERVICES.........................................       45
SCHEDULE 1.1B...................................................................       46
 DESIGNATED SEARS STORES........................................................       46
 SCHEDULE 3.3A..................................................................       64
LICENSEE MARKS..................................................................       64
SCHEDULE 3.3B...................................................................       65
 SEARS MARKS....................................................................       65
SCHEDULE 4.1....................................................................       66
 SEARS FEES.....................................................................       66
SCHEDULE 4.1(a).................................................................       69
 TEST MARKETS ..................................................................       69
SCHEDULE 6.1(a).................................................................       70
 FACILITY SPECIFICATIONS........................................................       70
SCHEDULE 6.1(f).................................................................       71
 HVAC...........................................................................       71
SCHEDULE 6.2 ...................................................................       72
 CONSTRUCTION/REMODEL COSTS.....................................................       72
SCHEDULE 9.2....................................................................       73
</TABLE>

                                       iv
<PAGE>

<TABLE>
<S>                                                                                    <C>
 CREDIT CARD CONDITIONS ........................................................       73
ATTACHMENT 1 to SCHEDULE 9.2 ...................................................       78
 OPERATING INSTRUCTIONS ........................................................       78
</TABLE>

                                       v
<PAGE>

                                LICENSE AGREEMENT

THIS LICENSE AGREEMENT (the "Agreement") is made and entered into as of June 30,
2004 (the "Effective Date"), by SEARS, ROEBUCK AND CO., a New York corporation
("Sears"), and H&R BLOCK SERVICES, INC., a Missouri corporation ("Licensee").

Sears and Licensee hereby agree as follows:

1.    GRANT OF LICENSE

      1.1   License for On-Premises Operations.

            a. Sears hereby grants Licensee the non-exclusive privilege of
               conducting and operating, and Licensee shall conduct and operate
               pursuant to the terms, provisions and conditions contained in
               this Agreement, a licensed business ("Licensed Business") to
               offer and sell only the merchandise and services listed on
               Schedule 1.1A ("Authorized Merchandise/Services"), only at the
               Sears locations described on Schedule 1.1B ("Designated Sears
               Store(s)"). Any changes, additions or deletions of merchandise or
               services from Schedule 1.1A require the prior written approval of
               Sears. Licensee shall be permitted to conduct the Licensed
               Business at the Designated Sears Stores each year any time during
               the period of January 1 through April 30 (the "Tax Season").

            b. Sears additionally grants to Licensee the right at Licensee's
               option to conduct income tax return preparation training classes
               (the "Tax Classes") for the general public, but only in those
               Designated Sears Stores where the Sears Store General Manager
               from time to time authorizes the conduct of the Tax Classes. The
               amount and location of the space to be utilized for the Tax
               Classes shall be determined solely by the Sears Store General
               Manager and such space shall be separate and distinct from the
               space required under this Agreement for the operation of the Tax
               Service. Terms related to the operation of Tax Classes in each
               location are to be agreed to between Sears Store General Manager
               and Block District Manager. The Tax Classes shall be conducted
               under Licensee's own name, and Sears' name will not be used in
               connection therewith. Each Tax Class will operate for a period of
               time determined by Licensee, but such period shall be completed
               no later than mid-December of each year in which the Tax Classes
               are authorized.

            c. With the exception of the Tax Classes, the services provided by
               Licensee hereunder shall be referred to collectively as the "Tax
               Services" except, where the context requires, the service that
               Licensee is authorized to conduct for electronic filing shall be
               referred to as "Electronic Filing Services". References to the
               Licensed Business shall mean the Tax Classes, Electronic Filing
               Services and the Tax Services.

                                       7
<PAGE>

      1.2   No Representations.

            Sears makes no promises or representations whatsoever as to the
      potential amount of business Licensee can expect at any time from the
      operation of the Licensed Business. Licensee is solely responsible for any
      expenses it incurs related to this Agreement, including, but not limited
      to, any increase in the number of Licensee's employees or any expenditures
      for additional facilities or equipment.

      1.3   Licensee's Franchisees.

            Licensee may operate the Licensed Business hereunder at various
      Designated Sears Stores through operators franchised by Licensee but only
      after Licensee has submitted such franchise operated locations to Sears
      for its approval. Licensee shall make the terms and conditions of this
      Agreement known to all such franchise operators and secure such franchise
      operators' written agreement to comply with all the terms and conditions
      hereof and to assume all of Licensee's obligations hereunder in the
      performance of the Licensed Business on Sears' premises. Licensee agrees
      to include in any and all agreements with its franchisees a provision that
      Licensee and its franchise operators acknowledge that Sears is a third
      party beneficiary of all Licensee's rights and Licensee's franchise
      operators' obligations under the agreement between Licensee and its
      franchise operators which directly or indirectly pertains to the control,
      protection, and maintenance of Sears' trademarks, service marks, trade
      names, and the good will pertaining thereto. Accordingly, Sears shall have
      the right to require compliance by Licensee's franchise operators and to
      enforce directly against the franchise operators all provisions of the
      agreement between Licensee and its franchise operators which directly or
      indirectly pertain to Sears' third party beneficiary rights hereunder.
      Such provisions shall pertain only to the control, protection and
      maintenance of Sears trademarks, service marks, trade names, and the good
      will pertaining thereto, and are not to be construed as granting Sears any
      right or power to control the details of the daily operation of the
      Licensed Business by Licensee's franchise operators unrelated to the
      control, protection and maintenance of Sears trademarks, service marks,
      and trade names, all of the rights and powers being retained exclusively
      by Licensee or its franchise operators, as the case may be.

            Licensee shall closely monitor the operations of such franchise
      operators and take all steps necessary to assure such franchise operators'
      compliance with the terms and conditions of this Agreement. If this
      Agreement is terminated for any reason as to one (1) or more Designated
      Sears Store locations, then any agreement between the Licensee and a
      franchise operator of Licensee to operate the Licensed Business at such
      location shall also terminate simultaneously and neither Licensee nor
      Licensee's franchise operators shall be entitled to damages, if any as a
      result of such termination. Notwithstanding the foregoing, Licensee shall
      at all times continue to be fully and primarily responsible and liable to
      Sears for the faithful performance of all the terms and conditions of this
      Agreement by Licensee's franchisees.

                                       8
<PAGE>

2.    TERM

            The term of this Agreement ("Term") shall be for a three (3) year
      period beginning on the Effective Date, and ending at the close of
      business on July 31, 2007, unless sooner terminated under any of the
      provisions of this Agreement.

3.    USE OF SEARS MARKS

      3.1   Licensed Business Name; Other Communications.

            Except with the prior written approval of Sears, Licensee shall
      operate the Licensed Business only under the name "H&R Block at Sears"
      (the "Licensed Business Name"). In this regard, the exterior signage for
      the Designated Sears Stores shall use the Licensed Business Name. However,
      inside each Designated Sears Store being operated by Licensee hereunder
      and in the general conduct of the Licensed Business, Licensee shall be
      free to use forms, other materials and operations not referring to or
      using the Sears name. Licensee shall use the Licensed Business Name and
      the name "Sears" in connection with the operation of the Licensed Business
      and only in a manner expressly described herein. Sears shall use the
      Licensed Business Name and the name "H&R Block" only in a manner expressly
      described herein. All communications with persons or entities other than
      customers or potential customers of the Licensed Business by Licensee
      shall not use the Sears name or marks. Licensee shall not without Sears'
      consent use any trademark, service mark or tradename owned by or licensed
      to Sears except for use of the Licensed Business Name, which may only be
      used in connection with the operation of the Licensed Business. Except as
      specifically set forth in this Agreement, neither party has any right to
      use in any manner or for any purpose any trademark, service mark, logotype
      or tradename owned by or licensed to the other party.

      3.2   Use and Registration of Licensed Business Marks.

            Both Sears and Licensee may jointly use the Licensed Business Name
      and any other approved trademarks and service marks used in connection
      with the Licensed Business (collectively, including the Licensed Business
      Name, the "Licensed Business Marks"), and each party shall pre-approve any
      proposed Licensed Business Mark, other than the Licensed Business Name,
      which incorporates the Licensee Marks or trademarks, service marks or
      trade names owned by or licensed to the other party. Sears acknowledges
      and will not contest or challenge Licensee's exclusive ownership of the
      trademarks, service marks and trade names owned by it or its affiliates
      and listed on Schedule 3.3A, which is attached hereto and incorporated
      herein, which may be amended from time to time by written agreement of the
      parties (the "Licensee Marks") and Licensee acknowledges and will not
      contest Sears' or its affiliates' exclusive ownership of its trademarks,
      service marks and trade names and Licensed Business Marks other than the
      Licensed Business Name and Licensee Marks (collectively, the "Sears
      Marks"), which is attached hereto as Schedule 3.3B and incorporated herein
      and which may be amended from time to time by written agreement of the
      parties. Upon expiration or

                                       9
<PAGE>

      termination of this Agreement, each party shall immediately stop using all
      marks of the other party unless such post termination use is specifically
      authorized in this Agreement.

      3.3   Prosecution of Claims Relating to Licensed Business Name.

            Neither party may prosecute or otherwise pursue any claim against
      any third party for infringement or misappropriation of the Licensed
      Business Name without the prior written consent of the other party, and
      such other party may withhold or condition its consent in its reasonable,
      good faith discretion.

      3.4   Rights of the Parties.

            Neither party shall register or attempt to register any Mark of the
      other party. Each party shall execute all documents the other party or its
      affiliates requests to confirm such party's or its affiliates' ownership
      interest in any Licensed Business Marks or Marks of that party. Nothing in
      this Agreement shall be construed to bar either party or its affiliates
      from protecting its rights in its Marks against infringement or
      misappropriation by any party or parties, including the other party, or
      from claiming rights in any intellectual property other than that as to
      which ownership is expressly provided for in this Agreement.

      3.5   Injunctive Relief.

            Licensee acknowledges that the Sears Marks possess a special, unique
      and extraordinary character, which makes it difficult to assess the
      monetary damage Sears or its affiliates would sustain in the event of
      unauthorized use, and Licensee agrees that in the event of breach of this
      Section 3 by Licensee, there would be no adequate remedy at law and
      preliminary or permanent injunctive relief would be appropriate.

            Sears acknowledges that the Licensee Marks possess a special, unique
      and extraordinary character, which makes it difficult to assess the
      monetary damage Licensee or its affiliates would sustain in the event of
      unauthorized use, and Sears agrees that in the event of breach of this
      Section 3 by Sears, there would be no adequate remedy at law and
      preliminary or permanent injunctive relief would be appropriate.

      3.6   Infringing Use.

            Each party shall notify the other party in writing by certified
      mail, return receipt requested, within five business days after it has
      knowledge of any infringement, misuse, dilution, acts of unfair
      competition or damaging acts related to the other party's Marks or any
      names, symbols, emblems, designs or colors which would be confusingly
      similar in the minds of the public to the other party's Marks, as well as
      any other patent, trademark, trade secret, service mark, trade name, trade
      dress, copyright, domain name, right of publicity or other intellectual
      property right in any way related to or affecting the Authorized
      Merchandise/Services. The other party or its affiliates may, at its sole
      expense, take such action as it determines, in its sole discretion, is
      appropriate. Each

                                       10
<PAGE>

      party shall cooperate and assist in such protest or legal action at the
      affected party's or its affiliates' expense. Neither party shall undertake
      any protest or legal action with respect to any Mark of the other party
      without first securing the other party's written permission to do so. For
      the purposes of this section, expenses shall include reasonable attorneys'
      fees and costs. All recovery in the form of legal damages or settlement
      shall belong to the party bearing the expense of such protest or legal
      action.

      3.7   Good Will.

            Licensee recognizes the substantial good will associated with any
      and all Sears Marks as described in this Section and acknowledges that all
      rights therein, and good will pertaining thereto, belong to Sears or its
      affiliates. Licensee further acknowledges that all use of the Sears Marks
      by Licensee shall inure to the benefit of Sears and will not impair the
      validity or good will associated with the Sears Marks.

            Sears recognizes the substantial good will associated with any and
      all Licensee Marks as described in this Section and acknowledges that all
      rights therein, and good will pertaining thereto, belong to Licensee or
      its affiliates. Sears further acknowledges that all use of the Licensee
      Marks by Sears shall inure to the benefit of Licensee and will not impair
      the validity or good will associated with the Licensee Marks.

      3.8   Survival.

            The provisions of this Section 3 shall survive the expiration or
      termination of this Agreement.

4.    SEARS FEES.

      4.1   Amount.

            Licensee shall pay Sears fees (collectively, "Sears Fees") in
      accordance with Schedule 4.1 hereto. In lieu of the Standard Fees, the
      parties agree to designate certain locations, representing not less than
      fifty (50) Designated Sears Store locations, at which to test the modified
      fee schedule set forth on Schedule 4.1 (b) for the first twenty-four
      months of the Term. The parties shall select and agree upon the fifty
      locations at which the test shall be conducted and intend that the
      locations shall include some of the highest performing locations and some
      of the lowest performing locations, and the same fifty store locations
      shall be used throughout the test period. Upon the completion of the test,
      if the parties agree, they shall implement the test approach nationally.
      If the parties do not agree, no national test approach shall occur and the
      test store locations shall revert to the Standard Fees set forth on
      Schedule 4.1(a).

                                       11
<PAGE>

      4.2   Net Sales.

            "Net Sales" means Gross Sales from operation of the Licensed
      Business, less sales taxes, returns, allowances or adjustments and
      discounts. Net Sales shall not include, and no fees shall be due to Sears
      (other than as set forth in Section 3 of Schedule 4.1) in consideration of
      sales of any financial services products to Customers. For this purpose,
      financial services products shall include all products identified in
      Section 5 of Schedule 1.1A and any other similar products not otherwise
      identified on said Schedule. RAL/RAC products shall not count toward Net
      Sales until Licensee receives funding for same.

      4.3   Gross Sales.

            "Gross Sales" means all of Licensee's direct or indirect sales of
      Authorized Merchandise/Services from the Licensed Business, including, but
      not limited to, sales arising out of referrals, contacts, or
      recommendations obtained through the operation of the Licensed Business.
      Without limiting the generality of the foregoing, Gross Sales shall
      include any and all sales of Authorized Merchandise/Services to any
      Customer (as hereinafter defined in Section 4) of the Licensed Business
      regardless of whether such sales are made in the Licensed Business area of
      Sears or at Licensee's other place(s) of business or in the customer's
      home. A "Customer" of the Licensed Business is any customer or prospective
      customer who becomes first known to Licensee as a result of contact made
      through Licensee's operation of the Licensed Business and who subsequently
      purchases services from Licensee in another location during the same Tax
      Season. The parties acknowledge that each year, client migration occurs
      between the Designated Sears Stores and the other offices of Licensee and
      that this migration is solely at the discretion of the customer. The
      parties agree that Licensee cannot be held accountable for this migration.
      However, Licensee agrees that it will not intentionally move or attempt to
      move customers from a Sears location to another Licensee location.

5.    OPERATIONAL OBLIGATIONS OF LICENSEE

      5.1   Operational Standards.

            Licensee has provided the Sears corporate Licensed Business
      Department with copies of its written procedures and policies establishing
      minimum standards of quality and customer service. Licensee shall
      immediately advise Sears of any proposed changes in Licensee's standards.
      Without limiting Licensee's obligations under Section 5.7, Licensee shall
      observe no less than such minimum standards of quality and customer
      service. Sears may visit the Licensed Business Area at any reasonable time
      during business hours for the purpose of verifying Licensee's compliance
      with its standards of quality and customer service.

            (a) Licensee and Sears shall conduct their respective operations in
      a courteous and efficient manner and shall present a neat, business-like
      appearance, including

                                       12
<PAGE>

      adherence by Licensees' employees to a reasonable dress code. Licensee
      shall abide by all safety and security rules and regulations of the Sears
      stores in effect from time to time.

            (b) All of the services performed by Licensee in connection with the
      Licensed Business shall be of the highest standard and performed in
      accordance with the level of professional care customarily observed by
      highly skilled professionals rendering services similar to those offered
      through the Licensed Business.

      5.2   Hours of Operation.

            The Licensed Business shall, during the Tax Filing Season, be kept
      open for business and operated during the same business hours that the
      Sears retail store is open for business unless otherwise agreed to by both
      parties.

      5.3   Pricing.

            Sears shall have no right or power to establish or control the
      prices at which Licensee offers Authorized Merchandise/Services in the
      Licensed Business. Such right and power is retained by Licensee, and
      Licensee shall participate, at its option, in Sears national store-wide
      sales and/or merchandise price-off events.

      5.4   Discount Policy.

            Licensee shall offer Authorized Merchandise/Services to employees,
      licensees of Sears and their family members, to the extent such employees
      and family members are eligible for Sears' associate discount, at a ten
      percent (10%) discount only if such purchases are paid for with cash,
      check or the Sears Card (as defined in Section 9.2) and only upon
      presentation of a valid Sears discount card.

      5.5   Customer Loyalty Programs.

            Licensee may, at Licensee's discretion, accept any and all
      certificates and coupons relating to customer loyalty programs that may
      from time to time be operated by Sears. Licensee agrees to be flexible in
      considering Sears' request to participate in such customer loyalty
      programs. Prior to requesting Licensee to accept such certificates or
      coupons, Sears will provide Licensee with a list of all such loyalty
      programs and instructions as to the proper procedures for handling them.
      If Licensee agrees to accept any such certificates, Sears shall reimburse
      Licensee for the cost of all such certificates and coupons accepted,
      provided Licensee has followed the prescribed procedures.

      5.6   Customer Adjustment/Service.

            Licensee shall at all times maintain a general policy of
      "Satisfaction Guaranteed" to customers and shall promptly adjust all
      complaints of and controversies with customers arising out of the
      operation of the Licensed Business. In any case in which an adjustment
      made by Licensee is unsatisfactory to the customer and Sears has first
      investigated the

                                       13
<PAGE>

      customer complaint with the Licensee's local manager, Sears shall have the
      right, at Licensee's expense, to make such further adjustment as Sears
      deems necessary under the circumstances, and any adjustment made by Sears
      shall be conclusive and binding upon Licensee. Sears may deduct the
      amounts of any such adjustments from the sales receipts held by Sears as
      described in Section 9.3. Licensee shall maintain files pertaining to
      customer complaints and their adjustment and, to the extent consistent
      with applicable laws, shall make such files available to Sears. Licensee
      shall not use the services of a collection agency or undertake any legal
      proceeding against any Licensed Business customer without the prior
      written approval of Sears other than legal proceedings involving
      allegations of fraud or deception, and Licensee shall not institute any
      legal proceedings in Sears' name.

      5.7   Employee Standards.

            Licensee shall employ all management and other personnel necessary
      for the efficient operation of the Licensed Business. All persons hired
      and used by Licensee to prepare tax returns in the Licensed Business shall
      be competent and qualified tax return preparers. Except as set forth
      herein, the Licensed Business shall be operated solely by Licensee's
      employees, and not by independent contractors, sub-contractors,
      sub-licensees or by any other such arrangement. Licensee shall use its
      best efforts to ensure that Licensee's employees working in the Licensed
      Business do not work concurrently in any of Licensee's non-Sears
      locations.

            Licensee shall maintain a system of monitoring that is consistent
      with Licensee's standard policies whereby qualified personnel retained by
      Licensee will check randomly at the Sears locations the manner in which
      tax returns are being prepared for taxpayers.

      5.8   Licensee's Employees.

            Licensee has no authority to employ persons on behalf of Sears, and
      no employees of Licensee shall be deemed to be employees or agents of
      Sears. Licensee has sole and exclusive control over its labor and employee
      relations policies and its policies relating to wages, hours, working
      conditions, or conditions of its employees. Licensee agrees that it will
      prepare a training manual for the use of its personnel and furnish its
      personnel with necessary tax reference materials. Licensee has the sole
      and exclusive right to hire, transfer, suspend, lay off, recall, promote,
      assign, discipline, adjust grievances and discharge its employees,
      provided, however, that Sears may request at any time that Licensee remove
      from the Licensed Business any employee of Licensee or any of Licensee's
      officers, managers or owners who is objectionable to Sears because of risk
      of harm or loss to the health, safety and/or security of Sears customers,
      employees or merchandise and/or whose manner impairs Sears' customer
      relations. After Licensee's employee has been removed from the Designated
      Sears Store, Sears agrees to review with Licensee the events leading to
      such removal and shall allow Licensee to reverse any removal that Licensee
      can demonstrate was not based upon a reasonable expectation of risk of
      harm or loss to the health, safety and or security of Sears customers,
      employees or merchandise and/or whose manner impaired Sears' customer
      relations. If Sears objects to

                                       14
<PAGE>

      any of Licensee's employees, and Licensee determines not to remove such
      employee, Sears may terminate the affected location by giving thirty (30)
      days notice to Licensee.

            During the Term of this agreement and for ninety (90) days after
      termination or expiration thereof, neither party shall solicit or offer
      employment (other than through advertisements of general circulation) to
      any person who was an employee at a District Manager level or above of the
      other party.

      5.9   Employee Compensation.

            Licensee is responsible for paying all salaries and other
      compensation of its employees and shall make all necessary salary
      deductions and withholdings from its employees' salaries and other
      compensation. Licensee is also responsible for paying any and all
      contributions, taxes and assessments and all other requirements of the
      federal social security, federal and state unemployment compensation and
      federal, state and local withholding of income tax laws on all salary and
      other compensation of its employees.

      5.10  Compliance with Labor Laws.

            Licensee shall comply with all federal, state and local laws,
      ordinances, rules and regulations (collectively, "Labor Laws") regarding
      its employees, including, but not limited to, federal or state laws or
      regulations regarding minimum compensation, overtime and equal
      opportunities for employment whether or not Licensee may otherwise be
      exempt from such Labor Laws because of its size or the nature of its
      business or for any other reason whatsoever.

      5.11  Compliance with Law.

            Licensee shall, at its expense, obtain all permits and licenses
      which may be required under any applicable federal, state, or local law,
      ordinance, rule or regulation by virtue of any act performed in connection
      with the operation of the Licensed Business. Licensee shall comply fully
      with all applicable federal, state and local laws, ordinances, rules and
      regulations.

      5.12  Payment of Obligations.

            Licensee shall, at its expense, collect, pay and discharge all
      license fees, business, use, sales, gross receipts, income, property or
      other applicable taxes or assessments which may be charged or levied by
      reason of any act performed in connection with the operation of the
      Licensed Business, excluding, however, all taxes and assessments
      applicable to Sears income from Sears Fees or applicable to Sears
      property. Licensee shall be responsible for calculating the sales tax rate
      applicable to all Authorized Merchandise/Services sold through the
      operation of the Licensed Business. Licensee shall promptly pay all its
      obligations, including those for labor and material.

                                       15
<PAGE>

      5.13  Licensee's Obligations.

            Licensee shall not make purchases or incur any obligation or expense
      of any kind in the name of Sears.

      5.14  Liens.

            Licensee shall not allow any liens, claims or encumbrances to attach
      to any Sears property or against any of the Designated Sears Stores. In
      the event any lien, claim or encumbrance so attaches or is threatened,
      Licensee shall immediately take all necessary action to cause such lien,
      claim or encumbrance to be satisfied and released. In the event Licensee
      fails to immediately cause such lien, claim or encumbrance to be satisfied
      or released, Sears may, in its sole discretion, terminate this Agreement
      and/or charge Licensee or withhold from the sales receipts retained under
      Section 9.3 all expenses, including attorneys' fees, incurred by Sears in
      removing and/or resolving such liens or claims.

      5.15  Licensee Audit Program.

            Licensee, at its expense, shall develop and implement a program to
      conduct internal audits of the Licensed Business, which shall be similar
      to the normal audit procedures utilized by Licensee in its normal course
      of business, to verify accuracy of sales and Sears Fees and shall provide
      to Sears the results of any and all such audits.

      5.16  Preparer.

            The name "H&R Block" or the name of the Licensee affiliate which is
      the preparer of the tax return, which name shall include "H&R Block, shall
      be placed upon each return prepared by the Tax Service as the "preparer"
      of such return and the signature line on the return shall be completed in
      such form as will comply with Internal Revenue Service rules, instructions
      and practices. The name Sears shall not be used or appear in any manner on
      such returns.

      5.17  Preparer's Responsibilities.

            Licensee will advise each of its tax return preparers of such
      preparers' responsibilities under the Internal Revenue Code and applicable
      regulations.

      5.18  Licensee's Guarantee to Customers.

            Licensee will issue to each of its customers hereunder the following
      H&R Block guarantee:

            "If your income tax return is audited, H&R Block will appear
            with you at that audit at no extra cost and explain how your
            return was prepared, even though we cannot act as your legal
            representative. Our employee training

                                       16
<PAGE>

            and system of safeguards are carefully designed to assure
            the accuracy of your return. If we make any error in the
            preparation of your tax return that costs you any interest
            or penalty on additional taxes due, while we do not assume
            the liability for the additional taxes, we will pay that
            interest and penalty."

      Under no circumstances will Sears assume, be liable for or pay any
      penalties, interest, assessment or claims of any kind arising out of any
      actual or alleged error or omission in any tax return prepared by Licensee
      hereunder.

      5.19  Quotation of Charges.

            All charges for Tax Service will be quoted to the customer during
      the interview. Licensee shall not charge customers for estimates or quotes
      for tax preparation services. However, Licensee shall not be prevented
      from charging customers for selected tax services that require the
      preparation of estimated tax return information for the customer.

      5.20  Copies of Tax Returns; Taxpayer's Files.

            Licensee agrees that it will retain copies of all tax returns
      prepared by it in such manner and for such period of time as is consistent
      with Licensee's maintenance of tax returns prepared for Licensee's retail
      customers other than Customers. Licensee shall at all times retain sole
      rights to its customer's files.

6.    LICENSED BUSINESS AREA

      6.1   Locations.

            (a) Licensee agrees to operate the Licensed Business during each Tax
      Season during the Term in a minimum of eighty percent (80%) of the Sears
      locations which are located in areas where Licensee is the direct provider
      of Tax Services under Licensee's trademarks ("Licensee Owned Retail
      Territories"). Licensee shall offer its franchisees the opportunity to
      provide Tax Services at locations within Sears stores, but Licensee does
      not guarantee or warrant that any, or any certain number, of franchisees
      will accept such offer. The commitment of Licensee set forth in this
      Section 6.1(a) applies only to Licensee Owned Retail Territories. Sears
      has the right, in its sole discretion, to waive this 80% store
      requirement.

            (b) During each Tax Season, Licensee agrees to operate the Licensed
      Business at those Sears locations in Licensee Owned Retail Territories
      which had gross revenues of more than Twenty Million Dollars
      ($20,000,000.00) during the 12 month period from August 1 - July 31
      immediately prior to such Tax Season, ("Large Sears Stores"). Licensee
      shall offer its franchisees the opportunity to offer Tax Services at Large
      Sears Stores in such franchisee's territories, but Licensee does not
      guarantee or warrant that any, or any certain number of franchisees, will
      accept such offer. The commitment of

                                       17
<PAGE>

      Licensee set forth in this Section 6.1(b) applies only to Licensee Owned
      Retail Territories. The locations identified in this Section 6.1(b) shall
      count toward the requirement of Section 6.1(a).

            (c) Notwithstanding the provisions of Sections 6.1(a) or 6.1(b) of
      this Agreement, Licensee shall not be required to operate the Licensed
      Business at any Designated Sears Store at which Licensee did not complete
      (and receive payment for) at least 300 federal income tax returns during
      the second Tax Season after the Licensed Business was first opened at that
      location. Thus for a Licensed Business location first opened for business
      in Tax Season 2003, if Licensee did not complete and receive payment for
      at least 300 federal income Tax Returns by the end of Tax Season 2004,
      then Licensee shall not be required to operate the Licensed Business at
      such location for Tax Year 2005 and succeeding Tax Years, unless otherwise
      agreed by the parties. For purposes hereof, multiple sets of filings for a
      single taxpayer or taxpayers filing jointly shall be considered one
      return. Locations at which Licensee does not operate the Licensed Business
      under this Section 6.1(c) shall nevertheless count toward the requirements
      of Section 6.1(a).

            (d) If Licensee decides to open a location offering Tax Services in
      any shopping mall where Sears operates a Sears full-line store, Licensee
      shall first offer Sears the option to bring such proposed location within
      the terms of this Agreement. Sears shall exercise such option in writing
      to Licensee within thirty days after Sears receives written notice from
      Licensee that Licensee intends to open such location. For purposes of the
      option set forth herein, the term "Shopping Mall" shall mean an enclosed,
      connected retail mall in which it is possible to enter all or
      substantially all of the retail locations from a central enclosed
      promenade. "Shopping Mall" shall not include a development commonly known
      as a "strip mall" or "strip center." If Sears does not exercise such
      option, Licensee shall be free to provide Tax Services (and any other
      services of Licensee's choosing) from such location without any obligation
      to Sears hereunder. In addition to the right of Licensee to establish mall
      locations as set forth herein, subject to the Sears' right of first
      refusal, the parties will cooperate with one another to transition
      locations from inside Sears stores to mall locations as appropriate and
      depending on the availability and suitability of mall locations. Sears
      agrees to reimburse Licensee for the rent of the mall locations as well as
      the documented mall lease expenses, including common area maintenance,
      utilities, and phone installation, as agreed by the parties.

            (e) The Designated Sears Stores where Licensee shall operate the
      Licensed Business, during the Tax Season, including any Existing Locations
      as defined below, shall be set forth in Schedule 1.1B. The list of
      locations of the Designated Sears Stores shall be mutually agreed no later
      than October 1 prior to the start of the Tax Filing Season.

            (f) Sears shall provide space for the operation during the Tax
      Season within each Designated Sears Store covered by this Agreement. Such
      space shall be used solely for the conduct of the Tax Service during the
      Tax Filing Season. Sears shall provide heating and cooling as set forth on
      Schedule 6.1(f). In the event Sears does not provide space

                                       18
<PAGE>

      meeting the specifications on Schedule 6.1(f), Licensee shall provide
      written notice to the Sears Store Manager of such noncompliance. Sears
      shall promptly commence cure of any such noncompliance and shall
      thereafter work to cure such completion in as expeditious a manner as is
      reasonably possible under the circumstances.In the event that Sears does
      not correct such failure or promptly commence to cure within a reasonable
      period of time, then Licensee may withdraw from the location(s) at which
      Sears does not comply without liability to Sears. Any location from which
      Licensee withdraws pursuant to this Section shall nevertheless be included
      in the calculation required by Section 6.1(a) for the then occurring (or
      next succeeding, if withdrawal is prior to the commencement of a Tax
      Season) Tax Season as if such office were still being operated as part of
      the Licensed Business.

            Sears shall not at any Designated Sears Store(s) provide space or
      permit operations by any person or entity which engages in the sale or
      distribution of any Authorized Merchandise/Services except as set forth
      below. This prohibition shall also apply to any Sears Store which is
      located at or adjacent to any mall locations where Licensee operates the
      Licensed Business. However, if Licensee terminates a Licensed Business
      located in a Designated Sears Store or ceases operations at any mall
      location, Licensee shall have no further rights with respect to such
      location and Sears may offer or contract with any other party to operate
      the Licensed Business in that Sears store.

            (g) The location within each Designated Sears Store where Licensee
      operates the Licensed Business shall be known as the "Licensed Business
      Area". The costs associated with preparing and constructing the Licensed
      Business Area shall be divided between the parties as set forth on
      Schedule 6.2. For any Designated Sears Store listed on Schedule 1.1B
      wherein the Licensed Business was in operation either by Licensee or
      another vendor prior to the Effective Date ("Existing Location(s)"), the
      Licensed Business shall continue to be located in the Existing
      Location(s), subject to the terms of this Agreement (including but not
      limited to Section 6.6).

      6.2   Additional Locations.

            For those Designated Sears Stores added by amendment to Schedule
      1.1B after the Effective Date ("Additional Location(s)"), Sears shall
      submit to Licensee a diagram showing the defined area of space to be
      provided by Sears for the operation of the Licensed Business ("Block
      Plan") in such Designated Sears Stores. Licensee shall be solely
      responsible for providing final plans for the Licensed Business Area in
      the Additional Locations, and Licensee shall authorize Sears to prepare
      the final blueprint plans in accordance with Schedule 6.2. All costs and
      expenses related to such plans, including but not limited to blueprints,
      shall be borne by Licensee. The expense of preparing the Licensed Business
      Area in the Additional Location shall be divided between the parties as
      described on Schedule 6.2. All improvements or installations that vary
      from Sears standard specifications must be approved by Sears in advance,
      and shall be made at Licensee's sole expense.

                                       19
<PAGE>

      6.3   Improvements.

            All permanent improvements to the Licensed Business Area shall
      become the property of Sears at the expiration or termination of this
      Agreement. At the expiration or termination of this Agreement, or if
      Licensee vacates or abandons the Licensed Business, Licensee shall convey
      to Sears, without charge, good title to such improvements free from any
      and all liens, charges, encumbrances and rights of third parties.

      6.4   Commencement of Operations.

            If the Licensed Business is not fully operational at any Designated
      Sears Store within thirty (30) days after Sears has made the Licensed
      Business Area ready for Licensee, Sears may, at Sears sole option,
      terminate that location and have no further obligation to Licensee, and
      Licensee shall reimburse Sears within ten (10) days after receipt of an
      invoice, for Sears' costs of constructing the Licensed Business Area and
      of restoring such space back to its condition immediately prior to the
      commencement of such construction.

      6.5   Condition of Licensed Business Area.

            Licensee shall, at its expense, keep the Licensed Business Area in a
      thoroughly clean and neat condition and shall maintain Licensee's
      Equipment (as defined in Section 8.1) in good order and repair. Sears
      shall provide routine janitorial service in the Licensed Business Area
      consistent with the janitorial services regularly performed in the
      Designated Sears Store. Occupying more than the space allocated by the
      Block Plan, and failure to withdraw from such additional, unallocated
      space shall be grounds for termination of a Licensed Business Area, or for
      termination of this Agreement if the uncorrected situation exists in
      multiple locations.

      6.6   Changes of Location/Remodeling.

            Sears shall use reasonable efforts to provide the space requirements
      as set forth in Schedule 6.1(a). Sears shall have the right, in its sole
      discretion, to change the location, dimensions and square footage of the
      Licensed Business Area from time to time during the Term of this Agreement
      in accordance with Sears' judgment as to what arrangements shall be most
      satisfactory for the general good of the Designated Sears Store(s). In the
      event Sears decides to change the location of the Licensed Business Area,
      Sears shall move Licensee's Equipment to the new location and prepare the
      new space for occupancy by Licensee and the expense shall be allocated
      between the parties as described on Schedule 6.2. The specifications for
      any such relocated Licensed Business Area shall be as set forth on
      Schedule 6.1(a). However, Sears shall use reasonable efforts to not change
      the location of the Licensed Business during the Tax Season. If Sears
      changes a location during the Tax Season, Sears shall place signage,
      acceptable to Licensee, notifying customers of such change and directing
      them to the new location.

                                       20
<PAGE>

            If Licensee agrees that a Licensed Business Area should be remodeled
      and subsequently terminates or abandons the Licensed Business Area prior
      to the date Sears has made such area ready for occupancy by Licensee,
      Licensee shall reimburse Sears for all Sears' costs incurred in planning,
      preparing, constructing and improving the Licensed Business Area,
      including the cost to restore such area to its condition immediately prior
      to the commencement of construction.

      6.7   Electric/HVAC.

            Sears shall furnish, at reasonable hours and except as otherwise
      provided, without expense to Licensee, reasonable amounts of heat, light,
      air conditioning and electric power for the operation of the Licensed
      Business Area consistent with the specifications therefor set forth on
      Schedule 6.1(f), except when prevented by strikes, accidents, breakdowns,
      improvements and repairs to the heating, lighting and electric power
      systems or other causes beyond the control of Sears.

      6.8   Telephone Service.

            Sears shall provide a single Direct Inward Dial number for the
      Licensed Business Area(s) and Sears shall bear the cost of outbound local
      and toll-free calls and compatible phone hardware for Licensee. Sears
      shall pay the entire cost of the installation of the telephone equipment
      necessary to provide such service. If Licensee requires additional phone
      lines to be installed in the Licensed Business Area(s), Licensee shall
      arrange with the appropriate telephone company for such installation and
      all installation costs and monthly service associated with any such
      additional phone lines are to be paid by Licensee. Licensee shall arrange
      with the appropriate telephone company for direct billing to Licensee of
      all long distance calls made in the Licensed Business location(s).
      Notwithstanding the foregoing, Licensee may install and maintain, at its
      own cost and expense, one or more separate data lines to be used solely
      for the purpose of transmitting sales and other data from the Licensed
      Business location(s) to Licensee's own computer data system. Licensee
      shall arrange with the appropriate telephone company for such
      installation, and all installation costs, local or long distance charges,
      and monthly service fees associated with any such additional data line(s)
      are to be paid by Licensee. Licensee shall arrange with the appropriate
      telephone company for direct billing to Licensee of all charges associated
      with the data line(s) in the Licensed Business location(s). The access
      number(s) for such data line(s) shall not be advertised, publicized or
      otherwise disclosed to customers of the Licensed Business. Upon expiration
      or termination of this Agreement, Licensee shall retain ownership of the
      telephone number(s) associated with the data line(s) but shall immediately
      notify the telephone company to terminate service on the data line(s) at
      each Licensed Business location.

      Licensee has implemented an internal policy to establish the number of
      telephone lines required in a tax office based upon the number of returns
      prepared in that office. Sears agrees to make telephone service available
      based upon Licensee's policy which is as follows:

                                       21
<PAGE>

<TABLE>
<CAPTION>
Number of Clients                           Number of Lines Needed
-----------------                           ----------------------
<S>                                    <C>
    Less than 750                      1 main listed line

    751 - 1,500                        1 main listed line, 1 hunting line

    1,501 - 2,250                      1 main listed line, 2 hunting lines

    2,2551 - 3,000                     1 main listed line, 3 hunting lines

    3,000 and over                     1 main listed line, 3 or more hunting lines
</TABLE>

      6.9   Telephone Numbers.

            All telephone numbers used in connection with the Licensed Business
      shall be separate from any phone number used by Licensee in any other
      business operation. Any telephone number made public in connection with
      the operation of the Licensed Business shall become the sole property of
      Sears upon the expiration or termination of this Agreement. Upon
      expiration or termination of this Agreement, Licensee shall immediately
      cease to use such numbers and shall transfer such numbers to Sears or to
      any party Sears designates, and Licensee shall immediately notify the
      telephone company of any such transfer.

      6.10  Telephone Directory Listings.

            All telephone directory listings for the Licensed Business, whether
      in the white pages, yellow pages or electronic media, shall be subject to
      Sears' approval prior to placement; provided, however, that approval is
      not required for listings consisting only of the Licensed Business Name
      and its address at the Designated Sears Store.

      6.11  Access to Licensed Business Area.

            Licensee shall have access to the Licensed Business Area at all
      times that the Designated Sears Store is open to customers for business
      and at all other times as the appropriate Store General Manager approves.
      Sears shall be furnished with keys to the Licensed Business Area and shall
      have access to the Licensed Business Area at all times for legitimate
      business purposes.

      6.12  Effect of Store Leases.

            If any Designated Sears Store is leased to Sears or is the subject
      of an easement agreement, this Agreement shall be subject to all of the
      terms, agreements and conditions contained in such lease or easement
      agreement. In the event of the termination of any such lease by expiration
      of time or otherwise, this Agreement shall immediately terminate with
      respect to the affected Licensed Business Area without penalty to either
      party as a result of such termination.

                                       22
<PAGE>

      6.13  Waiver of Premises Liability.

            Licensee waives any and all claims it may have against Sears and any
      other person or entity operating a Designated Sears Store for damage to
      Licensee, for the safekeeping or safe delivery or damage to any property
      whatsoever of Licensee or of any customer of the Licensed Business in or
      about the Licensed Business Area, because any of the following:

            (a) the actual or alleged negligence, act or omission of any tenant,
      licensee or occupant of the premises at which the Licensed Business is
      located;

            (b) any damage caused by any casualty from any cause whatsoever,
      including, but not limited to, smoke, fire, water, snow, steam, gas or
      odors in or from any Designated Sears Store or its premises;

            (c) the leaking of any plumbing, or because of any accident or event
      which may occur in any Designated Sears Store or on its premises;

            (d) the actual or alleged acts or omissions of any janitors or other
      persons in or about any Designated Sears Store or on its premises; or

            (e) from any other such cause whatsoever; except for damage caused
      by Sears or such other operating entity's gross negligence.

7.    PUBLIC COMMUNICATIONS

      7.1   Advertising.

            Licensee shall advertise and actively promote the Licensed Business.
      Licensee shall at all times adhere to Sears Licensed Business Marketing
      Manual provided to Licensee, as it may be updated from time to time
      ("Marketing Manual"). Prior to use in connection with the Licensed
      Business, Licensee shall submit to Sears (a) all signs and advertising
      copy (including but not limited to sales brochures, telemarketing scripts,
      newspaper advertisements, radio and television commercials, and internet
      advertising), and (b) all promotional plans and devices (including but not
      limited to coupons, contests, events and giveaways). Licensee shall not
      use any such advertising material, promotional plan or device without the
      prior written approval of Sears. Sears has the right, in its sole
      discretion, to disapprove or require modification of any and all such
      advertising forms and other materials. Sears shall have the right to audit
      Licensee's advertising and promotional materials and practices at any time
      to assess Licensee's compliance with this Agreement, the Marketing Manual
      and applicable legal requirements. Any unauthorized use of the Sears Marks
      by Licensee, including but not limited to the unauthorized use by Licensee
      of any Sears Marks as part of an electronic address, domain name, web site
      or

                                       23
<PAGE>

      search engine, shall constitute a breach of this Agreement and an
      infringement of the rights of Sears in and to the Sears Marks.

            During the period from December 1 through April 15 of each year
      during the Term, Licensee shall engage in national advertising activities
      (not including tiered, spot or similar advertisements) using a Sears
      tagline consistent with the tagline used prior to the date hereof ("Sears
      Advertisements"). Specifically, Licensee shall air Sears Advertisements
      (i) designed to reach 1200 target rating points or (ii) equal to thirty
      percent (30%) of the national television advertisements aired by Licensee
      during the period in question, whichever is the less expensive commitment
      to Licensee. Licensee shall pay all advertising expenses, including but
      not limited to, the expenses incurred for in-store signing. All costs
      relative to advertisements will be borne by Licensee.

      7.2   Other Publicity.

            Licensee shall not issue any publicity or press release regarding
      its relationship with Sears, or regarding the Licensed Business, without
      the prior consent of Sears. Licensee shall not refer to this Agreement,
      the Licensed Business or Sears in any prospectus, annual report or other
      filing, except to the extent required by federal or state law, and then
      only after notifying Sears in writing a reasonable time prior to each
      disclosure and using reasonable efforts to cooperate with Sears to enable
      Sears to obtain an appropriate protective order or other restrictions on
      disclosure. Licensee shall not refer to this Agreement, the Licensed
      Business or Sears in the solicitation of business without obtaining Sears'
      prior written approval. Licensee shall at all times adhere to Sears'
      written policies regarding interaction with the media as contained in the
      Marketing Manual.

      7.3   Forms.

            Upon Sears' request, Licensee shall provide Sears with copies of any
      or all customer contract forms, warranty or guarantee documentation and
      other forms and materials (collectively, "Forms") used in the Licensed
      Business. Licensee and Sears shall discuss any reasonable business request
      by Sears to modify such Forms within thirty (30) days after receiving
      Sears' written request for such modifications. Licensee shall be solely
      responsible for the adequacy of such Forms and Sears shall have no
      liability for any suggested changes proposed by Sears which Licensee in
      its sole discretion adopts.

      Sears acknowledges that the Forms constitute Licensee's confidential
      business information, and Sears agrees that it will not use for its own
      benefit or permit others to use any such materials and that it will return
      such materials to Licensee immediately upon request.

                                       24
<PAGE>

8.    LICENSED BUSINESS EQUIPMENT

      8.1   Licensee's Equipment.

            Entirely at its own expense, Licensee shall install all furniture,
      fixtures and equipment necessary for the efficient operation of the
      Licensed Business ("Licensee's Equipment"). Licensee's Equipment, and its
      size, design and location, shall at all times be subject to Sears'
      approval.

      8.2   POS Terminal Provided by Sears.

            At its expense, Sears shall furnish a point of sale terminal ("Sears
      POS Terminal") for use in the Licensed Business solely to allow Licensee
      to accept payment with the Sears Card as defined in Section 9.2 below.
      Such Sears POS Terminal shall be of a size and design satisfactory to
      Sears, in its sole discretion, and shall at all times be and remain the
      property of Sears. Such Sears POS Terminal shall be comparable to those
      used by Sears in its own merchandise departments and shall have the
      capability of processing a Sears Card (as defined in Section 9.2) and any
      other credit cards Sears may accept from time to time. Licensee shall
      immediately return such Sears POS Terminal to Sears upon demand. Sears
      shall have the right to take possession of the Sears POS Terminal at any
      time without giving prior notice to Licensee.

      8.3   Licensee-Provided POS Terminal.

            At its expense, Licensee shall furnish a point of sale terminal
      ("Licensee POS Terminal") for use in the Licensed Business to accept all
      other forms of payment than the Sears Card. Licensee shall pay for all
      equipment, including any necessary peripheral equipment (e.g. terminals,
      modems and printers) required and for all installation and phone line
      charges.

9.    TRANSACTIONS AND SETTLEMENT

      9.1   Checks.

            All checks shall be processed through the Licensee POS Terminal or
      other electronic means and made payable to the Licensed Business Name. Any
      and all losses that may be sustained by reason of nonpayment of any checks
      upon presentment shall be borne by Licensee, and Sears shall have no
      liability with respect to such checks. Licensee may establish a bank
      account in the name of "Licensee, d/b/a the Licensed Business Name" solely
      for clearing customer checks. In no event shall Licensee have or obtain
      check blanks using the Licensed Business Name.

      9.2   Credit Sales.

            Subject to the terms and conditions outlined on Schedule 9.2 (the
      "Credit Card Conditions"), which is attached hereto and incorporated
      herein, Licensee shall accept

                                       25
<PAGE>

      through the Sears POS Terminal the SearsCard(R), Sears Premier Card(R),
      Sears MasterCard(R), Sears Gold MasterCard(R), Sears Premier Gold
      MasterCard(R) and The Great Indoors(R) Gold MasterCard(R) (each, a "Sears
      Card") issued by Sears National Bank and any other credit card hereinafter
      issued by Sears National Bank for payment for Authorized
      Merchandise/Services. Licensee shall also accept and process through the
      Licensee POS Terminal such other credit cards issued by third parties
      ("Third Party Credit Cards"), subject to the terms and conditions outlined
      in the merchant agreement between Licensee and the Issuer.. Each Sears
      Card and each Third Party Credit Card are referred to individually herein
      as a "Credit Card" and are referred to collectively herein as the "Credit
      Cards". Licensee shall not attempt to suppress or discriminate against use
      of any Credit Card by any person whose name is on the Credit Card or any
      other authorized user of such Credit Card (collectively, the
      "Cardholder"). Licensee shall accept the Credit Cards at all Licensed
      Business locations authorized under this Agreement for the purchase of
      Authorized Merchandise/Services, provided that the Credit Card
      transactions resulting from acceptance of each Credit Card must be in
      United States dollars. The preferred method of payment is a Sears Card or
      a Sears MasterCard Card.

            All Sears Card transactions shall be submitted to Sears, in the
      manner that Sears designates, for settlement with the issuing bank
      ("Issuer"). Each Issuer shall process such transactions as if Sears had
      engaged in such transactions itself. Subject to all of the terms and
      conditions of this Agreement, including Sears' rights under Section 9.8,
      Sears shall pay all sums due Licensee on each sale of Authorized
      Merchandise/Services made by Licensee to a Cardholder that is charged to a
      Sears Card account (a "Sears Card Sale") in accordance with Section 9.4.
      Licensee hereby grants Sears the right to accept payments and settlements
      by Issuers for each Sears Card Sale on behalf of Licensee. Licensee
      acknowledges that no Issuer shall have any further obligation with respect
      to Licensee regarding such payments and settlements and that Licensee's
      sole recourse shall be to Sears. All losses sustained by Sears as a result
      of non-payment by a Cardholder on a Sears Card account shall be borne by
      Sears, provided that Licensee is not responsible for the non-payment and
      has complied with the Sears Card Conditions. Except for non-payment of a
      Sears Card account by a Cardholder, Sears shall have no liability
      whatsoever to Licensee for Sears' failure to properly accept or reject a
      Cardholder's charge.

            Licensee, at its sole expense, shall enter into an appropriate
      merchant agreement with each Issuer to enable Licensee to accept Third
      Party Credit Cards. All Third Party Credit Card transactions shall be
      submitted to the Issuer for settlement. All losses sustained by Licensee
      as a result of non-payment on a Third Party Credit Card account shall be
      borne solely by Licensee. Sears shall have no liability whatsoever to
      Licensee for acceptance or rejection of a customer's Third Party Credit
      Card charge.

            Licensee may not distribute or solicit any customer applications or
      referrals for any Third Party Credit Cards in or through the Licensed
      Business. Other than Sears Cards, Third Party Credit Cards and RAL and
      refund anticipation checks ("RAC"),

                                       26
<PAGE>

      Licensee shall not accept payment from customers under any other credit or
      financing plan without the prior written consent of the Business
      Development Manager.

      9.3   Transactions.

            Licensee shall be solely responsible for the collection and
      reporting of Net Sales and payment of the Sears Fees associated with all
      transactions not rung through the Sears POS System. The Sears Fees shall
      be paid to Sears by the end of each month in which the Licensed Business
      is conducted based upon the actual Licensed Business Net Sales received by
      Licensee at such location during the corresponding month of the
      immediately preceding year. At the end of each such month, the Net Sales
      collected for the month, excluding the Net Sales generated through refund
      anticipation loan withholding, and Sears Fees shall be calculated and
      reported by Licensee to Sears and any adjustment to the estimated Sears
      Fees shall be paid to Sears by Licensee by the end of the following month.
      Final reports and adjustments to the Sears Fees shall be provided by
      Licensee to Sears by June 15 of each year and any overpayment to Sears
      shall be refunded to Licensee within thirty (30) days thereafter. In the
      event that the Licensed Business was not operated at a Designated Sears
      Store during the immediately preceding year, settlement as anticipated
      above shall be amended to reflect that all settlements during the first
      Tax Season shall be based upon actual receipts and no payment based upon
      prior year actual Net Sales shall be made. All payments made by Licensee
      shall be in the form of one payment for all Designated Sears Store
      locations.

            For the Sears Card sales through the Sears POS System, Sears shall
      be solely responsible for reporting the Gross Sales and Net Sales,
      calculation of the Sears Fees, and payment of all Gross Sales in excess of
      the Sears Fees to Licensee on a location by location basis. At the end of
      each month of service the Gross Sales collected and the Sears Fees due on
      such revenue shall be calculated by Sears and all funds due Licensee shall
      be paid by Sears. Reports and payments due shall be provided to Licensee
      by Sears on or by the tenth (10th) of each month following the month in
      which the payment was made and actual revenues collected.

            For the Sears Card sales through the Sears POS System for Licensee
      owned company stores, Sears shall be solely responsible for providing in
      the month following in which the sales were processed 1) a detailed
      electronic file, in a mutually agreed upon format. Reports will be
      processed by the Sears financial month as shown below and 2) the payment
      of such Net Sales as designated by Licensee on the Sears 4-4-5 reporting
      schedule shown below.

            For the Sears Card sales through the Sears POS System for Licensee's
      franchisees, Sears shall be solely responsible for providing in the Sears
      financial month following in which the sales were processed 1) a detailed
      report on a location by location basis in a mutually agreed upon format
      and 2) the payment of such Net Sales to each franchisee per the Sears
      4-4-5 reporting schedule provided below.

                                       27
<PAGE>

            Sears 4-4-5 Reporting

            1st workday  Process "Z" Monthly Settlement Report and  Payment
                           Request is submitted.
            2nd workday  Any needed  adjustments to settlement posted by Sears
            3rd workday  Any needed adjustments to settlement posted by Sears
            4th workday  Prepare "320" transaction analysis for  overnight
                         processing
            5th workday  Provide figure to Licensee (electronic file)
            **All actual payments shall be made using current practices

            In the event that Licensee is able during the Term to convert to a
      real time data scenario whereby Licensee is capable of providing
      settlement within two (2) business days after the end of the Sears retail
      month, Sears shall accommodate such conversion.

      9.4   Settlement.

            Licensee shall reimburse Sears at each settlement for all invoiced
      expenses, including any advertising expense, that were incurred by Sears
      at Licensee's request, and are outstanding at the time of such settlement.
      If Sears is not reimbursed at such settlement, then Sears shall have the
      right to retain out of Licensee's sales receipts the amount of such
      expenses with interest, if any, due Sears. Interest shall be at the rate
      of prime (as published in the Wall Street Journal at the time of the
      settlement) plus two percent (2%).

            Test Stores Settlement - Licensee shall provide a one-time
      adjustment at the end of the Tax Season for the Test Stores to reflect the
      commission rate based upon the actual volume in the test locations.

      In addition, any Net Sales and resulting Sears Fees reported to Sears
      after June 15 of each calendar year shall be deemed late and shall be
      subject to a late payment fee equal to ten percent (10%) of the unreported
      Sears Fees due to Sears pursuant to Schedule 4 (the "Late Fee").
      Additionally, any fees owed Licensee by Sears under the terms of this
      Agreement (other than Sears Credit Card transactions) shall be deemed late
      if not paid within thirty (30) days of receipt of invoice by Sears and
      shall be subject to a late payment fee in an amount equal to ten percent
      (10%) of the outstanding amount due Licensee from Sears.

      9.5   Reports.

            If requested by Sears, Licensee shall provide to Sears reports, in
      the manner and form mutually agreeable to the parties, of sales by the
      Licensed Business and Sears Fees paid, together with any other information
      Sears may reasonably require. If requested by Sears, Licensee shall
      promptly submit its financial report to Sears after the close of
      Licensee's fiscal year. Such report shall be audited by a certified public
      accountant. Such report shall include, but shall not be limited to,
      Licensee's profit and loss statement for such fiscal year and balance
      sheet at the end of such fiscal year, and shall be prepared

                                       28
<PAGE>

      in accordance with generally accepted accounting principles. If Licensee
      is a publicly held corporation, this requirement may be fulfilled by
      submission of Licensee's Annual Report or Form 10-K. Sears shall not
      disclose to any third parties any such information which is not available
      to the public without Licensee's prior consent.

      9.6   Audit Rights.

            Licensee shall keep and maintain, in accordance with generally
      accepted accounting principles, books and records which accurately reflect
      the Gross Sales and Net Sales of the Licensed Business, the expenses that
      Licensee incurs in performing under this Agreement and payment of Sears
      Fees. Sears shall have the right at any reasonable time to review and
      audit such books and records; provided, however, that Sears shall not be
      permitted to conduct an audit hereunder during Tax Season, and provided
      further than only one such audit per location shall be permitted with
      respect to each Tax Season.

      9.7   Underreporting.

            If any audit reveals that Gross Sales were under-reported by more
      than three percent (3%) of the total Gross Sales reported by Licensee,
      then Licensee shall reimburse Sears for all reasonable costs incurred in
      performing such audit, as well as the Sears Fees on the unreported Gross
      Sales discovered by the audit. If an audit of at least twenty (20)
      Designated Sears Stores reveals that Gross Sales were under-reported by
      more than three (3%) percent of the total Gross Sales reported by
      Licensee, Licensee shall then, at its cost, conduct an additional audit
      with a nationally representative sample; in the event such additional
      audit reveals further under-reported Gross Sales, Licensee shall then, at
      its option:

            (a) pay (i) Sears Fees on all estimated unreported Gross Sales for
      each year, as calculated by annualizing the rate by which Gross Sales were
      under-reported in the audit sample and (ii) an administrative fee which
      shall be calculated by multiplying the annualized underpaid Sears Fees by
      the percent of under-reported Gross Sales; or

            (b) pay (i) for a complete audit by Sears or its designee of
      Licensee's books and records relating to Gross Sales for the audit sample
      year and any other years under this Agreement, (ii) Sears Fees on all
      actual unreported Gross Sales as revealed through such audit and (iii) an
      administrative fee for each year audited, which will be calculated by
      multiplying the amount of unpaid Sears Fees for such year by the
      percentage by which Gross Sales were under-reported in such year.

            If an audit reveals under-reported Gross Sales, Licensee's sales
      shall be subject to a subsequent audit (at Licensee's expense)
      approximately one year after the initial audit. If the subsequent audit
      reveals that Gross Sales were under-reported by more than three percent
      (3%) of reported Gross Sales, Licensee shall pay Sears Fees on such Gross
      Sales as per the above except that, due to the increased expenses incurred
      by Sears in continuing monitoring of Licensee's future sales reports, the
      administrative fee shall be doubled.

                                       29
<PAGE>

            All under-reported sales equal to or less than three percent (3%) of
      reported Gross Sales shall be reimbursed to Sears, as appropriate, based
      on the actual amounts of such under-reports. Further, Sears may also
      collect from Licensee interest on all unpaid Sears Fees for the period
      from the close of the year in which the corresponding sales were made
      until the date of payment of such Sears Fees. Interest shall be at the
      rate of prime (as published in the Wall Street Journal as of the date of
      the completion of the audit) plus two percent (2%).

      9.8   Rights of Recoupment and Setoff.

            Sears shall have the right, after prior written notice to Licensee,
      to reduce, withhold or setoff against any payment due Licensee hereunder
      any liability or obligation that Licensee may have to Sears or its
      affiliates. Any Licensee liabilities or obligations which remain
      outstanding after any exercise of Sears right of setoff shall be paid by
      Licensee promptly upon demand by Sears. This Section 9.8 shall survive the
      expiration or termination of this Agreement.

      9.9   Check Cashing.

            (a) Sears will, for a fee to the customer, cash refund anticipation
      loan checks and electronic refund checks bearing the H&R Block name issued
      by participating banks. Licensee will post signs in participating
      locations disclosing the availability of check cashing services at
      participating Sears stores. Prior to cashing any such check, Sears will
      call the number set forth on Schedule 9.9(a) from time to time.

            (b) In addition to the posting of signs in participating location
      referred to above, brochures advising taxpayers that refund anticipation
      loan checks and electronic refund checks may be cashed at and by
      participating Sears locations will be included in the forms packet given
      by Licensee to each customer. In response to specific inquiries made by
      Licensee clients who have received refund anticipation loan checks or
      electronic refund checks, Licensee will advise such clients that Sears
      offers a check cashing service accepting refund anticipation loan checks
      and electronic refund checks.

            (c) Sears shall be solely responsible for compliance with any
      licensing requirements that may apply to check cashing services.

            (d) Licensee agrees to review annually with Sears those losses, if
      any, sustained by Sears due to forged or unauthorized endorsements on
      refund anticipation loan checks and/or electronic refund checks. In
      addition, Licensee shall notify Sears promptly, in the manner set forth
      herein, in the event that Licensee experiences any theft, misappropriation
      or loss of any type of refund anticipation check and/or electronic refund
      check (a "Fraud Event"). Licensee shall send written notice to Sears of
      any Fraud Event ("Notice of Fraud"), which shall set forth the specifics
      of the Fraud Event. Such Notice of Fraud shall be sent either via
      facsimile or email to the person(s) identified by Sears prior to the start
      of each Tax Season.

                                       30
<PAGE>

            (e) Nothwithstanding anything to the contrary in this Agreement,
      Licensee shall indemnify, hold harmless and reimburse Sears promptly for
      all refund checks paid out by Sears that are the subject of any Fraud
      Event; provided, however, that Licensee shall not be obligated to
      reimburse Sears for checks cashed by Sears (i) if Sears did not verify the
      check as provided in Section 9.9(a) or (ii) more than twenty-four (24)
      hours after receipt of the written Notice of Fraud by Sears. Sears agrees
      that Sears will not seek recovery related to any Fraud Event from banks
      participating in Licensee's electronic refund and refund anticipation loan
      programs.

            (f) Notwithstanding any obligation of Licensee set forth in Section
      9.9(a), 9.9(b) or otherwise in this Agreement, Licensee shall not be
      required to promote the check cashing services of Sears in any location
      where the following conditions have been met:

                  (i) Licensee notifies the Sears Director of Business
            Development in writing that Licensee reasonably believes that the
            Check Cashing Fee charged by Sears is not competitive with fees
            charged by other commercial check cashing services available in the
            community served by the Designated Sears Store and such belief is
            based upon a benchmarking survey conducted by Licensee of at least
            three (3) commercial entities that provide a reasonable
            representation of check cashing fees charged in the local geographic
            area; and

                  (ii) Within five (5) business days from receipt of the notice
            by the Store Manager, Sears does not change its fee to such amount
            as Licensee reasonably believes is competitive with fees charged by
            other commercial check cashing services available in the community
            served by the Sears store.

      In the event that Licensee ceases promotion of Sears check cashing
      services pursuant to this subsection, Licensee shall not receive any
      amount in Check Cashing Fees from Sears under Schedule 4.1 or otherwise
      for checks cashed at such store(s) during any period when pursuant to this
      subsection Licensee is not promoting Sears check cashing services as
      required by subsections 9.9(a) and 9.9(b), and Sears shall have the right
      to post its own signage regarding the check cashing services provided by
      Sears.

10.   CONFIDENTIALITY; CUSTOMER INFORMATION.

      10.1  Confidential Business Information.

            "Confidential Business Information" means any information, whether
      disclosed in oral, written, visual, electronic or other form, which either
      party discloses or observes in connection with any performance under this
      Agreement. Confidential Business Information includes, but is not limited
      to, business plans, strategies, forecasts and analyses; financial
      information; employee and vendor information; software (including all
      documentation and code); hardware and system designs, and protocols;
      product and

                                       31
<PAGE>

      service specifications; purchasing, logistics, sales, marketing and other
      business processes, and the terms and conditions of this Agreement.

            All Confidential Business Information is the sole property of the
      party owning same, and neither party acquires any rights in the
      Confidential Business Information of the other party.

      10.2  Treatment of Confidential Business Information.

            The parties shall use Confidential Business Information only as
      necessary to perform their respective obligations under this Agreement.
      The Confidential Business Information of each party shall be held in
      utmost confidence and shall not be disclosed to any third party. The
      parties shall restrict disclosure of Confidential Business Information to
      their affiliates and respective employees, directors, officers, agents
      and/or professional advisers (collectively, "Representatives") who have a
      need to know such information to perform under this Agreement and who have
      first agreed to be bound by the terms of this Section 10. Each party is
      liable for any unauthorized disclosure or use of Confidential Business
      Information by any of its Representatives. Within ten (10) days following
      expiration or termination of this Agreement, each party shall, either (a)
      return the Confidential Business Information of the other party to the
      other party or (b) certify in writing to the other that the Confidential
      Business Information of the other party has been destroyed in such a
      manner that it cannot be retrieved.

      10.3  Exceptions to Confidential Treatment.

            The obligations under this Section 10 do not apply to any
      Confidential Business Information that:

            (a) is or becomes publicly available without breach of this
      Agreement;

            (b) is independently developed by Licensee or Sears, as the case may
      be, without use of any Confidential Business Information; or

            (c) is received by Licensee or Sears, as the case may be, from a
      third party that does not have an obligation of confidentiality to the
      party purporting to own such Confidential Business Information.

            Either party may disclose Confidential Business Information to the
      extent that, in the reasonable opinion of such party's legal counsel, it
      is legally required to be disclosed. The party intending to make such
      disclosure shall notify the other party within a reasonable time prior to
      disclosure and allow the other party a reasonable opportunity to seek
      appropriate protective measures.

                                       32
<PAGE>

      10.4  Confidential Customer Information.

            Licensee agrees that all information about Sears' individual
      customers provided by Sears to Licensee, or provided to Licensee by a
      Customer in connection with the use of a Sears Card (and not otherwise
      provided to Licensee by the Customer in connection with Licensee's
      provision of products or services to such Customer) (Confidential Customer
      Information"), shall be deemed confidential. All Confidential Customer
      Information is the sole property of Sears.

            However, all completed tax return forms and the information
      contained in any such returns shall not be disclosed to Sears at any time,
      and shall remain the sole property of Licensee. Sears shall also not
      access or attempt to access any completed Licensee customer forms,
      information or documents maintained by Licensee in a Licensed Business
      Area. If Sears inadvertently comes into possession of completed tax return
      forms or related documents of Licensee customers, Sears agrees to promptly
      notify Licensee and return such forms and documents to Licensee, and not
      to use any such information for any purpose whatsoever.

      10.5  Treatment of Confidential Customer Information.

                  (a) Licensee shall use or disclose Confidential Customer
            Information only as necessary to perform its obligations under this
            Agreement. Licensee shall restrict disclosure of Confidential
            Customer Information to its Representatives who have a need to know
            such information to perform the Services and who have first agreed
            to be bound by the terms of this Section 10.4. Licensee is liable
            for any unauthorized disclosure or use of Confidential Customer
            Information by any of its Representatives.

                  (b) Unless otherwise prohibited by law, Licensee shall (i)
            immediately notify Sears of any legal process served on Licensee for
            the purpose of obtaining Confidential Customer Information and (ii)
            permit Sears adequate time to exercise its legal options to prohibit
            or limit such disclosure. Licensee shall implement appropriate
            measures designed to meet the following objectives: (i) ensure the
            security and confidentiality of Confidential Customer Information;
            (ii) protect against any anticipated threats or hazards to the
            security or integrity of such information; and, (iii) protect
            against unauthorized access to or use of such information that could
            result in substantial harm or inconvenience to the person about whom
            the Confidential Customer Information refers.

                  (c) Within ten (10) days following expiration or termination
            of this Agreement, Licensee shall, upon Sears request, (i) return
            the Confidential Customer Information to Sears or (ii) certify in
            writing to Sears that such Confidential Customer Information has
            been destroyed in such a manner that it cannot be retrieved.

                                       33
<PAGE>

                  (d) Licensee shall notify Sears promptly upon the discovery of
            the loss, unauthorized disclosure, unauthorized access, or
            unauthorized use of the Confidential Customer Information and shall
            indemnify Sears and hold Sears harmless for such loss, unauthorized
            disclosure, unauthorized access, or unauthorized use, including
            attorney's fees.

                  (e) Licensee shall permit Sears to audit Licensee's compliance
            with the provisions of this Section 10.4 at any time during
            Licensee's regular business hours.

                  (f) In addition to any other rights Sears may have under this
            Agreement or in law, since unauthorized use, access, or disclosure
            of the Confidential Customer Information may result in immediate and
            irreparable injury to Sears for which monetary damages may not be
            adequate, in the event Licensee or any officer, director, employee,
            agent or subcontractor of Licensee uses or discloses or in Sears
            sole opinion, any such party is likely to use or disclose the
            Confidential Customer Information in breach of Licensee's
            obligations under this Agreement or, in Sears sole opinion there has
            been a breach to the security, confidentiality, or integrity of the
            Confidential Customer Information, Sears shall be entitled to
            equitable relief, including temporary and permanent injunctive
            relief and specific performance. Sears shall also be entitled to the
            recovery of any pecuniary gain realized by Licensee from the
            unauthorized use or disclosure of the Confidential Customer
            Information.

      10.6  Post-Termination Obligation.

            The provisions of Section 10 shall survive the expiration or
      termination of this Agreement.

11.   RELATIONSHIP OF PARTIES.

            Licensee is an independent contractor. Nothing contained in or done
      pursuant to this Agreement shall be construed as creating a partnership,
      agency or joint venture, and neither party shall become bound by any
      representation, act or omission of the other party.

12.   DEFENSE AND INDEMNITY.

      12.1  Defense.

            (a) Licensee's Defense Obligations. Licensee shall defend, at its
      own expense, all allegations of whatever nature asserted in any claim,
      action, lawsuit or proceeding (even though such allegations may be false,
      fraudulent or groundless) against Sears, its affiliates and subsidiaries
      and/or their respective directors, officers, employees, agents and
      independent contractors (collectively, the "Sears Indemnified Parties")
      actually or

                                       34
<PAGE>

      allegedly resulting from, arising out of, connected with or incidental to
      the establishment, construction or operation of the Licensed Business,
      expressly and specifically including, without limitation of the foregoing,
      any of the following: unauthorized representation, misrepresentation,
      claims for benefits under any workers' compensation law, injury to or
      death of persons, unlawful trade practices, the infringement, misuse,
      dilution, misappropriation, or other violation of any patent, trademark,
      service mark, trade name, trade dress, copyright, trade secret, domain
      name, right of publicity or other intellectual property right, damage to
      property allegedly or actually suffered by any person or persons, or the
      commission or omission of any act, lawful or unlawful, by Licensee, its
      affiliates and subsidiaries and/or their respective directors, officers,
      employees, agents or independent contractors, whether or not such act is
      within the scope of the authority or employment of such persons and
      whether or not Licensee's indemnity obligations under Section 12.2 apply
      (collectively, the "Sears Claims").

            Licensee shall use counsel satisfactory to Sears in the defense of
      all Sears Claims. Sears may, at its election, take control of the defense
      and investigation of any Sears Claims and may employ and engage attorneys
      of its own choice to manage and defend such Sears Claims, at Sears' risk
      and expense. If Licensee negotiates a settlement of any such Sears Claim,
      such settlement shall be subject to Sears' prior written approval.

            (b) Sears' Defense Obligations. Sears shall defend, at its own
      expense, all allegations of whatever nature asserted in any claim, action,
      lawsuit or proceeding (even though such allegations may be false,
      fraudulent or groundless) against Licensee, its affiliates and
      subsidiaries and/or their respective directors, officers, employees,
      agents and independent contractors (collectively, the "Licensee
      Indemnified Parties") actually or allegedly resulting from, arising out
      of, connected with or incidental to the operation of a Designated Sears
      Store, expressly and specifically including, without limitation of the
      foregoing, any of the following: unauthorized representation,
      misrepresentation, injury to or death of persons, unlawful trade
      practices, the infringement, misuse, dilution, misappropriation, or other
      violation of any patent, trademark, service mark, trade name, trade dress,
      copyright, trade secret, domain name, right of publicity or other
      intellectual property right, damage to property allegedly or actually
      suffered by any person or persons, or the commission or omission of any
      act, lawful or unlawful, by Sears, its affiliates and subsidiaries and/or
      their respective directors, officers, employees, agents or independent
      contractors, whether or not such act is within the scope of the authority
      or employment of such persons and whether or not Sears' indemnity
      obligations under Section 12.2 apply (collectively, the "Licensee
      Claims").

            Sears shall use counsel satisfactory to Licensee in the defense of
      all Licensee Claims. Licensee may, at its election, take control of the
      defense and investigation of any Licensee Claims and may employ and engage
      attorneys of its own choice to manage and defend such Licensee Claims, at
      Licensee's risk and expense. If Sears negotiates a settlement of any such
      Licensee Claim, such settlement shall be subject to Licensee's prior
      written approval.

                                       35
<PAGE>

      12.2  Indemnity.

            (a) Licensee's Indemnity Obligations. Licensee shall hold harmless
      and indemnify the Sears Indemnified Parties from and against any and all
      claims, damages, demands, actions, lawsuits, proceedings, liabilities,
      losses, costs and expenses (including but not limited to fees and
      disbursements of counsel) resulting from, arising out of, connected with
      or incidental to the establishment, construction or operation of the
      Licensed Business, expressly and specifically including, without
      limitation of the foregoing, any of the following: unauthorized
      representation, misrepresentation, claims for benefits under any workers'
      compensation law, injury to or death of persons, unlawful trade practices,
      the infringement, misuse, dilution, misappropriation, or other violation
      of any patent, trademark, service mark, trade name, trade dress,
      copyright, trade secret, domain name, right of publicity or other
      intellectual property right, damage to property allegedly or actually
      suffered by any person or persons, or the commission or omission of any
      act, lawful or unlawful, by Licensee, its affiliates and subsidiaries
      and/or their respective directors, officers, employees, agents or
      independent contractors, whether or not such act is within the scope of
      the authority or employment of such persons. The provisions of this
      Section 12.2 shall not apply to the extent any injury or damage is
      determined to have been caused solely by Sears' gross negligence or
      willful misconduct.

      Licensee agrees to protect, defend, hold harmless and indemnify Sears from
      and against any and all claims, demands, damages, expenses (including
      reasonable attorney's fees), losses, actions, causes of action, judgments,
      fines, penalties, fees, suits and proceedings of any kind whatsoever
      actually or allegedly resulting from or connected with any dispute between
      Licensee and its franchise operators in connection with the conduct and
      operation of said Licensed Business hereunder or arising out of agreements
      between Licensee and such franchise operators. Notwithstanding anything
      contained in the foregoing, Licensee shall not be required to indemnify
      Sears for any claims, demands, damages, expenses (including attorney's
      fees), losses, actions, causes of action, judgments, fines, penalties,
      fees, suits and proceedings which are caused by the gross negligence of
      Sears, its agents or employees.

            (b) Sears' Indemnity Obligations. Sears shall hold harmless and
      indemnify the Licensee Indemnified Parties from and against any and all
      claims, damages, demands, actions, lawsuits, proceedings, liabilities,
      losses, costs and expenses (including but not limited to fees and
      disbursements of counsel) resulting from, arising out of, connected with
      or incidental to the establishment, construction or operation of a
      Designated Sears Store, expressly and specifically including, without
      limitation of the foregoing, any of the following: unauthorized
      representation, misrepresentation, injury to or death of persons, unlawful
      trade practices, the infringement, misuse, dilution, misappropriation, or
      other violation of any patent, trademark, service mark, trade name, trade
      dress, copyright, trade secret, domain name, right of publicity or other
      intellectual property right, damage to property allegedly or actually
      suffered by any person or persons, or the commission or omission of any
      act, lawful or unlawful, by Sears, its affiliates and subsidiaries and/or
      their respective directors, officers, employees, agents or independent
      contractors, whether

                                       36
<PAGE>

      or not such act is within the scope of the authority or employment of such
      persons. The provisions of this Section 12.2 shall not apply to the extent
      any injury or damage is determined to have been caused solely by
      Licensee's gross negligence or willful misconduct.

      12.3  Survival.

            The provisions of this Section 12 shall survive the expiration or
      termination of this Agreement.

13.   INSURANCE

      13.1  Types of Insurance.

            Licensee shall, at its own expense, obtain and maintain in full
      force and effect at all times during the term of this Agreement, policies
      of insurance with insurance companies licensed to do business in the state
      where the services are to be performed, who shall have a rating of
      "A-/VII" or better by the then current edition of Best Insurance Reports
      published by A.M. Best Company and shall be reasonably satisfactory to
      Sears and shall name Sears as an additional insured. These policies shall
      conform to the following:

            (a) Commercial General Liability with coverage including, but not
      limited to, premises/operations, products/completed operations,
      contractual and personal/advertising injury liabilities, with combined
      single limits of not less than One Million Dollars ($1,000,000) per
      occurrence with at least One Million Dollars ($1,000,000) aggregate per
      location for bodily injury and property damage.

            (b) Motor Vehicle Liability insurance with coverage for all owned,
      non-owned and hired vehicles with combined single limits of not less than
      One Million Dollars ($1,000,000) per occurrence for bodily injury and
      property damage. If only private passenger autos are used, a limit of Five
      Hundred Thousand Dollars ($500,000) per occurrence is acceptable. If no
      vehicles are owned or leased, the Commercial General Liability insurance
      shall be extended to provide insurance for non-owned and hired vehicles.

            (c) Workers' Compensation insurance, including coverage for all
      costs, benefits and liabilities under Workers' Compensation and similar
      laws which may accrue in favor of any person employed by Licensee for all
      states in which the Licensed Business is located with a waiver of
      subrogation in favor of Sears where permitted by law, and Employer's
      Liability insurance with limits of not less than One Hundred Thousand
      Dollars ($100,000) per accident or disease and Five Hundred Thousand
      Dollars ($500,000) aggregate by disease. Licensee warrants that its
      subcontractors will maintain Workers' Compensation and Employer's
      Liability insurance with limits not less than those set forth in this
      Section.

                                       37
<PAGE>

            (d) "All Risk" Property Insurance on a "Cause of Loss - Special
      Form" with coverage for all perils, including fire, extended coverage,
      windstorm, vandalism, malicious mischief, sprinkler leakage, water damage,
      accidental collapse, flood and earthquake, for the full replacement value
      of the property with limits equal to the maximum value, at any one time,
      of such property and with a coverage extension for increased cost of
      construction, including a waiver of subrogation in favor of Sears.

            (e) Professional Liability or Errors and Omissions Insurance with
      coverage for claims arising out of Licensee's rendering of or failure to
      render professional services with limits of not less than Ten Million
      Dollars ($10,000,000) per claim.

            (f) Fidelity Insurance covering employee dishonesty with limits of
      not less than One Hundred Thousand Dollars ($100,000) per claim.

      13.2  No Cancellation Without Notice/Excess Coverage.

            All of the insurance shall be in the name of Licensee and shall
      further provide that the policies shall not be cancelled or materially
      changed without at least thirty (30) days' prior written notice to Sears
      Certificate Management Services, c/o Insurance Data Services, P.O. Box
      12010, Hemet, California 92546, or other address of which Licensee is
      notified by Sears. Licensee may satisfy the required limits of liability
      for the insurance by any combination of primary liability and umbrella
      excess liability coverage.

      13.3  Certificates.

            Licensee shall furnish Sears with certificates of insurance
      evidencing this coverage and, at Sears' request, copies of policies, prior
      to execution of this Agreement and upon each policy renewal during the
      Term of this Agreement. If Licensee does not provide Sears with such
      certificates of insurance or, in Sears' opinion, such policies do not
      afford adequate protection for Sears, Sears shall so advise Licensee. If
      Licensee does not furnish evidence of acceptable coverage within five (5)
      days after notification by Sears that policies are not sufficient, Sears
      shall have the right to immediately terminate this Agreement upon written
      notice to Licensee.

      13.4  Expiration/Non-Renewal.

            If Licensee's policies of insurance expire or are canceled during
      the Term of this Agreement or are materially modified, Licensee shall
      promptly notify Sears of such expiration, cancellation or material
      modification. If such policies of insurance are materially modified such
      that, in Sears' opinion, such policies do not afford adequate protection
      to Sears, Sears shall so advise Licensee. If Licensee does not furnish
      evidence of acceptable replacement coverage within five (5) days after the
      expiration or cancellation of coverage or the notification from Sears that
      modified policies are not sufficient, Sears shall have the right, at its
      option, to immediately terminate this Agreement upon written notice to
      Licensee.

                                       38
<PAGE>

      13.5  No Waiver.

            Any approval by Sears of any of Licensee's insurance coverage shall
      not relieve Licensee of any responsibility under this Agreement, including
      but not limited to liability for claims in excess of described limits or
      liabilities and any costs or injuries not covered by such insurance.

14.   TERMINATION

      14.1  Mutual Right of Termination.

            Neither party shall terminate a Designated Sears Store location
      without cause during the Tax Season. Terminations without cause of
      Designated Sears Store locations outside of the Tax Season shall be
      addressed as part of the annual October 1 mutually agreed listing of
      Designated Sears Store locations.

      14.2  Termination by Sears upon Default by Licensee.

            Sears may terminate this Agreement immediately upon delivery of
      written notice of such termination to Licensee upon the occurrence of any
      of the following (each a "Default"):

            (a) Licensee abandons or fails to actively operate the License
      Business or fails to commence operation of the Licensed Business as
      required in Section 6.4 of this Agreement;

            (b) there is a Change in Control (as defined in Section 15.1 below)
      with respect to Licensee to which Sears has not consented;

            (c) Licensee or any director or officer of Licensee is convicted of
      or pleads no contest to a felony, or engages in any conduct that is likely
      to adversely affect the reputation of Licensee, the Licensed Business or
      Sears;

            (d) Licensee fails to secure and maintain appropriate insurance
      coverage as set forth in Section 13;

            (e) Licensee fails to pay its bills as they become due, the current
      liabilities of Licensee exceed its current assets, a petition is filed
      either by or against Licensee in any bankruptcy or insolvency proceeding,
      or any property of Licensee passes into the hands of any receiver,
      assignee, officer of the law or creditor; or

      14.3  Termination After Opportunity to Cure.

            Either party may terminate this Agreement if the other party:

                                       39
<PAGE>

            (a) fails to make payment of any amounts due the other party, and
      does not correct such failure within ten (10) days after written notice of
      such failure is delivered to the breaching party; or

            (b) fails to comply with any other provision of this Agreement or
      any mandatory specification, standard or operating procedure prescribed
      herein and does not correct such failure within thirty (30) days after
      written notice of such failure is delivered to the breaching party; or

            (c) makes any unauthorized use, duplication or disclosure of the
      other party's Confidential Business Information or Confidential Customer
      Information; or

            (d) materially misuses or makes an unauthorized use of the other
      party's Marks.

      14.4  Termination on Store Closing or Casualty.

            Sears may, in its sole discretion, terminate this Agreement with
      respect to any affected Licensed Business Area due to the closing of the
      Designated Sears Store. Licensee shall not be entitled to any notice of
      such store closing prior to a public announcement of such closing.
      Licensee waives any claim it may have against Sears for damages, if any,
      incurred as a result of such closing.

            If any Designated Sears Store is damaged by fire or any other
      casualty so that the Licensed Business Area becomes untenantable, this
      Agreement may be terminated with respect to such Licensed Business Area,
      without penalty and without liability for any damages as a result of such
      termination, effective as of the date of such casualty, by either party
      giving the other party written notice of such termination within twenty
      (20) days after the occurrence of such casualty. If such notice is not
      given, then this Agreement shall not terminate but shall remain in full
      force and effect, and the parties shall cooperate with each other so that
      Licensee may resume operation of the Licensed Business as soon as
      possible.

      14.5  Effect of Termination.

            Upon expiration or termination of this Agreement, the parties shall
      immediately pay all amounts owed to the other, shall cease use of all
      marks and Licensed Business Marks, either return or destroy all
      Confidential Business Information and all Confidential Customer
      Information as directed by Sears in accordance with Section 10 and, at
      Licensee's expense, Licensee shall immediately remove all of Licensee's
      Equipment from Sears' premises and repair any damage to Sears' premises
      caused by such removal. Upon the expiration or termination of this
      Agreement, the expense to return the Licensed Business Area to its
      condition when Sears made it ready for use by Licensee shall be allocated
      in accordance with Schedule 6.2.

                                       40
<PAGE>

      14.6  Survivability.

            No expiration or termination of this Agreement shall relieve the
      parties of obligations arising before expiration or termination or of any
      obligations that survive expiration or termination of this Agreement.

15.   ASSIGNMENT.

      15.1  Assignment by Licensee.

            Notwithstanding any other provision contained in this Agreement,
      Licensee may not assign, transfer, sublicense or convey any of its rights
      or obligations under this Agreement, in whole or in part, without Sears'
      prior written consent. Any Change in Control of Licensee shall constitute
      an assignment of this Agreement, for which Sears' prior written consent is
      required. Any attempted assignment, transfer, sublicense, conveyance or
      Change in Control without Sears' prior written consent is void.

            For purposes of this Agreement, a "Change in Control" means an asset
      sale, merger, consolidation, or any other transaction or arrangement the
      effect of which is that fifty percent (50%) or more of the total voting
      power entitled to vote in the election of Licensee's board of directors is
      held by a person or persons other than the shareholders of Licensee, who,
      individually or as a group, held fifty percent (50%) or more of such
      voting power immediately prior to such event.

            Licensee agrees that (i) this Agreement cannot be assumed in any
      case under Title 11 of the United States Code, and (ii) it hereby waives
      its rights to object to any motion to lift the automatic stay of 11 USC
      Sec. 362 in any proceeding wherein Sears or its affiliates seek to recoup,
      set off or enforce any other provisions of this Agreement.

      15.2  Assignment by Sears.

            Sears may assign any of its rights and obligations under this
      Agreement to any other party.

      15.3  Binding Nature.

            The provisions of this Agreement shall be binding upon Licensee and
      its successors and permitted assigns and shall be binding upon and inure
      to the benefit of Sears and its successors and assigns.

16.   MISCELLANEOUS.

      16.1  Choice of Law.

            This Agreement is governed by Illinois law, excluding its conflicts
      of law rules.

                                       41
<PAGE>

      16.2  Jurisdiction and Venue.

            Licensee irrevocably consents and submits to venue and exclusive
      subject matter and personal jurisdiction in the federal and/or state
      courts in Cook County, Illinois for any dispute arising out of this
      Agreement and waives all objections to jurisdiction and venue of such
      courts.

      16.3  Notices.

            Notices under this Agreement shall be in writing and are sufficient
      if given by nationally recognized overnight courier service, certified
      mail (return receipt requested, postage prepaid), facsimile with
      electronic confirmation (provided a confirmation copy is also sent no
      later than the next business day by first-class mail, return receipt
      requested, postage prepaid) or personal delivery to the other party at the
      address below:

                    If to Sears:      Sears, Roebuck and Co.
                                      3333 Beverly Road, Mail Station: E3-370B
                                      Hoffman Estates, Illinois 60179
                                      Attn.: Business Development Manager
                                      Facsimile:  (847) 286-0224

                    With a copy to:   Sears, Roebuck and Co.
                                      3333 Beverly Road, Mail Station: E3-368B
                                      Hoffman Estates, Illinois 60179
                                      Attn.: Senior Paralegal, Contracts Manager
                                      Facsimile: (847) 286-0224

                    If to Licensee:   __________________________________________
                                      __________________________________________
                                      __________________________________________
                                      __________________________________________
                                      Attn.: ___________________________________
                                      Facsimile: ( )

            Notice is effective: (i) on the business day after sent by a
      nationally recognized overnight courier service, (ii) three (3) business
      days after sent by certified mail, (iii) on the next business day after it
      is sent by facsimile with electronic confirmation, or (iv) when delivered
      personally. A party may change its notice address by giving notice in
      accordance with this Section 16.3.

      16.4  Severability.

            If any provision of this Agreement is determined to be
      unenforceable, the parties intend that this Agreement be enforced as if
      the unenforceable provisions were not present and that any partially valid
      and enforceable provisions be enforced to the extent that they are
      enforceable.

                                       42
<PAGE>

      16.5  No Waiver.

            A party does not waive any right under this Agreement by failing to
      insist on compliance with any of the terms of this Agreement or by failing
      to exercise any right hereunder. Any waivers granted hereunder are
      effective only if recorded in a writing signed by the party granting such
      waiver.

      16.6  Cumulative Rights.

            The rights and remedies of the parties under this Agreement are
      cumulative, and either party may enforce any of its rights or remedies
      under this Agreement or other rights and remedies available to it at law
      or in equity.

      16.7  Construction.

            The section headings of this Agreement are for convenience only and
      have no interpretive value. This Agreement may be executed in
      counterparts, which together will constitute one and the same Agreement.

      16.8  Survival.

            In addition to all other provisions expressly providing that they
      survive any expiration or termination of this Agreement, this Section 16
      shall survive any expiration or termination of this Agreement.

      16.9  Entire Agreement; Modifications.

            This Agreement, together with all Schedules referred to herein,
      which are incorporated by this reference, constitute the complete and
      final agreement of the parties pertaining to the Licensed Business and
      supersede all of the parties' prior agreements, understandings and
      discussions relating to the Licensed Business. No modification or
      amendment of this Agreement is binding unless it is in writing and signed
      by Sears and Licensee.

IN WITNESS WHEREOF, the parties have caused their respective duly authorized
representatives to execute this Agreement effective as of the Effective Date.

                                SEARS, ROEBUCK AND CO.

                                By: /s/ Joseph Pigott
                                    --------------------------------------------
                                Its: Vice President and General Manager,
                                     Licensed Businesses

                                H&R BLOCK SERVICES, INC.

                                By: /s/ David F. Byers
                                    --------------------------------------------

                                       43
<PAGE>

                                Its: Senior Vice President, National Operations

                                       44
<PAGE>

                                  SCHEDULE 1.1A

                     AUTHORIZED MERCHANDISE AND/OR SERVICES

The following items, merchandise lines and/or services are authorized for sale
by Licensee in the Licensed Business:

1.    Income Tax preparation service

2.    Electronic filing services consisting of: (1) the electronic transmission
      for eligible customers of income tax data to appropriate taxing
      authorities (such service is offered under Licensee's trademark, "Rapid
      Refund"); (2) arranging "refund anticipation loans" ("RALs"), for
      customers who use Licensee's Rapid Refund service and who meet the credit
      requirements of a lending institution selected by Licensee; and (3) other
      services related to the electronic filing of income tax returns.

3.    Tax Classes

4.    "Peace of Mind" Program

5.    Other Services - The services set forth below shall only be offered at
      Designated Sears Stores operated by Licensee, not by any sublicensee or
      franchisee of Licensee. In addition, the funding of these services shall
      not be placed on a Sears Card.

      -     Express IRAs

      -     Financial Services accounts

      -     Mortgages

      Any form 7216 required for these services shall contain the following
language:

            "H&R Blocks' family of affiliated companies are offering a variety
            of financial services for your convenience. Sears, Roebuck and Co.
            is not offering any financial services. Sears, Roebuck and Co. is
            not a registered broker/dealer."

                                       45
<PAGE>

                                  SCHEDULE 1.1B

                             DESIGNATED SEARS STORES

<TABLE>
<CAPTION>
REGION        DISTRICT          STORE #          STORE NAME
------        --------          -------          ----------
<S>           <C>            <C>              <C>
 9020           250              1001         WESTMINSTER - A
 9023           284              1003         SALEM - A
 9023           286              1004         GARDEN CITY - A
 9028           276              1005         LAKE WALES - A
 9028           275              1006         OCALA - A
 9028           237              1007         BRANDON - A
 9025           240              1008         LOS ANGELES/BOYLE - A
 9025           243              1009         SEATTLE/1ST AVE - A
 9022           260              1010         CHICAGO-LAWRENCE - A
 9022           264              1011         GRANDVILLE - A
 9020           291              1012         DES MOINES - A
 9023           280              1013         GLEN BURNIE - A
 9023           289              1014         ENFIELD - A
 9028           276              1015         VERO BEACH - A
 9027           262              1016         LITTLE ROCK-A
 9027           258              1017         HOUSTON/MAIN - A
 9025           240              1018         LOS ANGELES/BALDWIN HLS-A
 9025           246              1019         PLEASANTON - A
 9022           294              1020         CHICAGO-79TH ST-A
 9020           291              1022         OMAHA - A
 9023           281              1023         DULLES/LOUDOUN CNTY-A
 9023           281              1024         FALLS CHURCH - A
 9028           274              1025         DANVILLE - A
 9027           262              1026         MEMPHIS/RALEIGH SPRINGS-A
 9027           235              1027         EL PASO/SUNLAND PK - A
 9025           240              1028         HOLLYWOOD - A
 9020           292              1029         SPOKANE - A
 9022           294              1030         CHICAGO-WESTERN-A
 9020           250              1031         DENVER/CHERRY CREEK-A
 9020           252              1032         BROOKLYN CTR-A
 9023           285              1033         N ATTLEBORO - A
 9022           273              1034         PITTSBURGH/ROSS PARK-A
 9028           239              1035         AUGUSTA - A
 9020           292              1038         SPOKANE - A
 9025           246              1039         OAKLAND - A
 9020           259              1040         EAU CLAIRE A
</TABLE>

                                       46
<PAGE>

<TABLE>
<S>            <C>              <C>          <C>
9020           291              1041         OMAHA-A
9027           255              1042         JOPLIN - A
9023           289              1043         MERIDEN - A
9023           288              1044         JERSEY CTY/NEWPORT - A
9028           238              1045         DURHAM - A
9025           240              1048         PASADENA - A
9025           244              1049         PORTLAND - A
9020           252              1050         MOLINE - A
9022           271              1051         STRONGSVILLE - A
9020           252              1052         ST PAUL-A
9023           285              1053         SAUGUS - A
9028           277              1055         CORAL SPRINGS - A
9027           269              1056         MOBILE - A
9027           257              1057         DALLAS/VALLEY VIEW-A
9025           243              1059         SEATTLE/SHORELINE - A
9020           259              1062         BROOKFIELD-A
9023           289              1063         WEST HARTFORD - A
9023           287              1064         LANGHORNE/OXFORD VLY-A
9028           282              1065         GLEN ALLEN(RICHMOND) - A
9028           275              1066         JACKSONVILLE(AVES)-A
9027           258              1067         HOUSTON/MEMORIAL-A
9025           240              1068         PALMDALE - A
9025           243              1069         REDMOND-OVERLAKE PARK - A
9020           250              1071         LAKEWOOD/DENVER - A
9023           287              1073         EXTON - A
9023           281              1074         WALDORF/ST CHARLES - A
9028           276              1075         DAYTONA BEACH - A
9027           234              1076         LEWISVILLE - A
9027           257              1077         SHREVEPORT - A
9025           251              1078         MESA/EAST - A
9025           244              1079         PORTLAND-WASHINGTON SQ -
9027           257              1080         FRISCO - A
9022           267              1081         HEATH - A
9020           259              1082         GREENDALE-A
9023           285              1083         WARWICK - A
9023           287              1084         PHILA-GREATER NE-A
9028           278              1085         CAGUAS - A
9027           263              1086         BATON ROUGE - A
9027           258              1087         HOUSTON/WEST OAKS - A
9025           240              1088         GLENDALE - A
9025           243              1089         ANCHORAGE(SUR) - A
9022           260              1090         CHICAGO-HARLEM AVE - A
9027           255              1091         OKLAHOMA CITY/SEQUOYAH -
9022           265              1092         WESTLAND(DETROIT) - A
</TABLE>

                                       47
<PAGE>

<TABLE>
<S>            <C>              <C>          <C>
9023           289              1093         SPRINGFIELD - A
9023           288              1094         HACKENSACK - A
9028           270              1095         DOUGLASVILLE - A
9027           269              1096         PENSACOLA - A
9027           256              1097         SAN ANTONIO - A
9025           233              1098         CLOVIS - A
9025           243              1099         FEDERAL WAY - A
9022           265              1100         FLINT-A
9020           254              1101         OVERLAND PARK-A
9023           283              1103         ALBANY - A
9023           285              1104         MARLBOROUGH - A
9028           276              1105         OCOEE - A
9027           263              1106         JACKSON - A
9025           247              1108         TEMECULA - A
9025           243              1109         LYNNWOOD - A
9022           264              1110         PORTAGE-A
9020           250              1111         COLORADO SPRINGS - A
9020           252              1112         MINNETONKA-A
9023           286              1114         BROOKLYN/BEVERLY RD - A
9028           268              1115         CHATTANOOGA - A
9027           257              1116         MONROE - A
9020           249              1118         SALT LAKE CITY - A
9025           244              1119         PORTLAND - A
9022           267              1120         COLUMBUS - A
9020           254              1121         INDEPENDENCE-A
9020           252              1122         MAPLEWOOD-A
9023           285              1123         DEDHAM - A
9023           286              1124         BAY SHORE - A
9028           277              1125         MIAMI/CORAL GABLES-A
9027           269              1126         MONTGOMERY - A
9027           258              1127         HOUSTON SHEPHERD - A
9025           243              1129         TACOMA - A
9020           250              1131         LITTLETON-DENVER - A
9020           252              1132         BURNSVILLE-A
9023           289              1133         LEOMINSTER - A
9023           289              1134         MILFORD - A
9027           269              1136         BIRMINGHAM/RIVERCHASE-A
9027           256              1137         AUSTIN - A
9025           243              1139         TUKWILA - A
9022           264              1140         GRAND RAPIDS-A
9020           250              1141         AURORA - A
9020           252              1142         EDEN PRAIRIE-A
9023           286              1143         BROOKLYN/KINGS PLZ - A
9027           269              1145         COLUMBUS - A
</TABLE>

                                       48
<PAGE>

<TABLE>
<S>            <C>              <C>          <C>
9027           262              1146         CORDOVA/MEMPHIS/GERMANTWN
9027           263              1147         BATON ROUGE - A
9025           233              1148         VENTURA - A
9025           248              1149         WHITTIER - A
9022           267              1150         COLUMBUS-WESTLAND-A
9022           273              1152         STEUBENVILLE-A
9023           290              1154         WHITEHALL - A
9028           270              1155         KENNESAW - A
9025           245              1156         ROSEVILLE - A
9025           241              1158         HONOLULU(SUR) - A
9025           245              1159         FAIRFIELD - A
9020           254              1161         WICHITA-TOWN EAST SQ-A
9022           272              1162         AMHERST - A
9023           285              1163         BURLINGTON - A
9028           274              1165         CONCORD - A
9027           269              1166         MERIDIAN - A
9027           256              1167         SAN ANTONIO CENTRAL PARK
9025           240              1168         NO HOLLYWOOD-LA VALLEY -
9025           251              1169         CHANDLER - A
9022           264              1170         LANSING - A
9027           255              1171         SPRINGFIELD - A
9022           260              1172         BLOOMINGDALE - A
9023           287              1174         UPPER DARBY - A
9028           276              1175         MERRITT ISLAND - A
9027           258              1176         PASADENA - A
9025           240              1178         SANTA MONICA
9025           240              1179         CANOGA PK/TOPANGA PLZ-A
9022           265              1180         WATERFORD(PONTIAC)-A
9020           254              1181         KANSAS CITY-A
9020           261              1182         ST PETERS - A
9028           268              1185         ASHEVILLE-A
9027           262              1186         MEMPHIS/POPLAR - A
9027           257              1187         MESQUITE-TOWN EAST - A
9025           248              1189         WEST COVINA - A
9022           264              1192         MUSKEGON - A
9023           289              1193         WATERFORD - A
9028           277              1195         FT LAUDERDALE - A
9027           258              1197         HOUSTON-WESTWOOD-A
9025           246              1199         SAN MATEO - A
9022           294              1200         CHICAGO/STATE ST - A
9022           267              1202         BEAVERCREEK/DAYTON - A
9023           288              1204         FREEHOLD - A
9028           277              1205         POMPANO BEACH - A
9027           262              1206         NORTH LITTLE ROCK - A
</TABLE>

                                       49
<PAGE>

<TABLE>
<S>            <C>              <C>          <C>
9027           257              1207         RICHARDSON - A
9025           233              1208         FRESNO - A
9025           248              1209         LONG BEACH - A
9022           267              1210         COLUMBUS/POLARIS - A
9027           255              1211         OKLAHOMA CTY-QUAIL SPRGS-
9022           260              1212         NORTH RIVERSIDE - A
9023           289              1213         AUBURN - A
9027           262              1216         MEMPHIS/SOUTHLAND - A
9027           256              1217         CORPUS CHRISTI - A
9022           231              1220         TOLEDO-A
9020           250              1221         COLORADO SPRINGS - A
9020           261              1222         ST LOUIS/SOUTH CNTY  - A
9023           285              1223         BROCKTON - A
9023           290              1224         HARRISBURG - A
9028           276              1225         ORLANDO COLONIAL - A
9027           263              1226         METAIRIE NW ORLNS - A
9027           234              1227         DALLAS-SW CENTER-A
9025           245              1228         SACRAMENTO-ARDEN -A
9020           249              1229         BOISE - A
9020           252              1232         COON RAPIDS - A
9027           255              1236         TULSA - A
9027           258              1237         HOUSTON GREENSPOINT -A
9025           246              1238         MOUNTAIN VIEW - A
9023           285              1243         HANOVER - A
9023           290              1244         YORK/GALLERIA - A
9027           235              1247         LUBBOCK - A
9025           246              1248         HAYWARD - A
9022           265              1250         LINCOLN PARK-A
9028           270              1251         LITHONIA - A
9023           285              1253         PEABODY - A
9023           287              1254         WILMINGTON - A
9028           237              1255         TAMPA/CITRUS PK- A
9027           258              1257         FRIENDSWD HSTON BAYBRK -
9027           255              1261         MIDWEST CITY - A
9023           289              1263         WATERBURY - A
9023           286              1264         HICKSVILLE - A
9028           282              1265         VIRGINIA BEACH - A
9027           269              1266         BIRMINGHAM-CENTURY PLZ -A
9027           234              1267         FT WORTH RIDGMAR
9025           248              1268         BUENA PARK - A
9020           261              1270         ST LOUIS/CRESTWOOD - A
9020           250              1271         LITTLETON/DENVER SW-A
9023           289              1273         HOLYOKE - A
9028           282              1274         RICHMOND/CHESTERFIELD - A
</TABLE>

                                       50
<PAGE>

<TABLE>
<S>            <C>              <C>          <C>
9028           270              1275         ATLANTA/NORTHLAKE-A
9027           236              1276         BELLEVUE/NASHVILLE - A
9027           256              1277         SAN ANTONIO INGRAM -A
9025           240              1278         TORRANCE - A
9022           293              1280         SPRINGDALE-A
9020           250              1281         PUEBLO - A
9023           285              1283         BRAINTREE - A
9023           281              1284         ALEXANDRIA - A
9028           276              1285         ORLANDO-SOUTH-A
9027           263              1286         GRETNA - A
9027           235              1287         ALBUQUERQUE - A
9025           245              1288         STOCKTON - A
9022           260              1290         NILES-A
9022           273              1293         ROBINSON TWNSHP-A
9023           288              1294         WATCHUNG - A
9028           237              1295         ST PETERSBURG - A
9027           234              1297         HURST -A
9025           247              1298         RIVERSIDE - A
9022           260              1300         OAK BROOK-A
9020           249              1301         PROVO - A
9023           289              1303         DANBURY - A
9023           281              1304         SILVER SPRING - A
9028           275              1305         SAVANNAH - A
9027           263              1306         HATTIESBURG - A
9027           234              1307         ABILENE - A
9025           248              1309         DOWNEY - A
9022           271              1310         ELYRIA - A
9023           284              1313         NASHUA - A
9023           288              1314         NEW BRUNSWICK - A
9028           268              1315         CHATTANOOGA(NORTHGATE)-A
9027           236              1316         ANTIOCH/NASHVILLE-A
9027           235              1317         EL PASO - A
9025           233              1318         BAKERSFIELD - A
9020           252              1321         PEORIA - A
9023           288              1323         MIDDLETOWN - A
9028           239              1325         CHARLESTON/NORTHWOODS-A
9027           258              1327         BAYTOWN - A
9020           249              1328         LAS VEGAS(BLVD)-A
9027           236              1330         EVANSVILLE - A
9023           283              1333         POUGHKEEPSIE - A
9022           273              1334         PITTSBURGH-SOUTH HILLS -
9028           274              1335         GREENSBORO - A
9027           258              1336         LAKE CHARLES - A
9027           257              1337         PLANO - A
</TABLE>

                                       51
<PAGE>

<TABLE>
<S>            <C>              <C>          <C>
9025           251              1338         TUCSON - A
9023           285              1343         CAMBRIDGE - A
9022           273              1344         PITTSBURGH-PENN CENTER -
9028           277              1345         HIALEAH - A
9027           263              1347         LAFAYETTE - A
9022           271              1350         MENTOR - A
9022           272              1353         DE WITT/SYRACUSE - A
9023           287              1354         WILLOW GROVE-A
9028           276              1355         ALTAMONTE SPG - A
9025           247              1358         CHULA VISTA - A
9023           286              1364         LAKE GROVE - A
9028           277              1365         MIAMI/CUTLER RDG - A
9027           234              1367         WACO - A
9025           246              1368         CONCORD - A
9022           267              1370         COLUMBUS-EASTLAND-A
9023           280              1374         BEL AIR -A
9028           274              1375         WINSTON SALEM - A
9027           258              1377         HOUSTON WILLOWBROOK - A
9025           248              1378         ORANGE - A
9022           260              1380         CHICAGO-IRVING PARK-A
9028           270              1385         ATLANTA - A
9027           236              1386         GOODLETTSVILLE/NASHVILLE-
9027           235              1387         AMARILLO - A
9025           248              1388         COSTA MESA - A
9022           231              1390         ANN ARBOR-A
9028           268              1395         KNOXVILLE WEST TOWN-A
9027           235              1397         ODESSA - A
9025           247              1398         SAN BERNARDINO - A
9020           254              1401         WICHITA - A
9023           285              1403         NATICK - A
9023           286              1404         MASSAPEQUA - A
9028           238              1405         FAYETTEVILLE - A
9027           258              1407         BEAUMONT - A
9025           245              1408         SACRAMENTO-FLORIN - A
9022           271              1410         CANTON - A
9023           288              1414         NANUET - A
9028           237              1415         CLEARWATER/COUNTRYSIDE-A
9027           258              1417         HUMBLE - A
9023           281              1424         BETHESDA - A
9027           256              1427         SAN ANTONIO- A
9022           271              1430         MIDDLEBURG HTS/CLEVELAND-
9023           288              1434         WAYNE- A
9028           270              1435         MACON - A
9027           234              1437         ARLINGTON/PARKS - A
</TABLE>

                                       52
<PAGE>

<TABLE>
<S>            <C>              <C>          <C>
9025           247              1438         EL CAJON - A
9023           289              1443         MANCHESTER - A
9023           286              1444         WHITE PLAINS - A
9028           282              1445         RICHMOND - A
9027           234              1447         FT WORTH - A
9022           265              1450         ROSEVILLE-A
9023           287              1454         BENSALEM/CORNWELLS HTS-A
9028           238              1455         WILMINGTON - A
9028           276              1456         OVIEDO - A
9027           258              1457         THE WOODLANDS - A
9022           265              1460         LIVONIA-A
9023           283              1463         BURLINGTON - A
9023           287              1464         DEPTFORD - A
9028           237              1465         TAMPA-UNIVERSITY - A
9025           246              1468         CUPERTINO - A
9022           266              1470         GREENWOOD-A
9023           290              1473         SELINSGROVE - A
9022           271              1474         BOARDMAN - A
9028           238              1475         DURHAM - A
9025           246              1478         SAN BRUNO - A
9023           290              1484         READING - A
9028           275              1485         ORANGE PK/JACKSONVILLE-A
9027           256              1487         AUSTIN/LAKELINE - A
9025           246              1488         SAN JOSE-EASTRIDGE - A
9022           265              1490         TROY-A
9023           287              1494         MOORESTOWN - A
9028           237              1495         FT MYERS - A
9020           261              1500         ST ANN-A
9022           272              1504         WILLIAMSVILLE/BUFFALO-A
9025           240              1508         NORTHRIDGE - A
9022           294              1510         CALUMET CITY-A
9022           272              1514         NIAGARA FALLS - A
9028           274              1515         CHARLOTTE-EASTLAND - A
9025           248              1518         CERRITOS -A
9022           271              1520         AKRON-CHAPEL HILL - A
9022           272              1524         ROCHESTER-GREECE -A
9028           239              1525         COLUMBIA - A
9025           246              1528         SAN RAFAEL - A
9022           271              1530         RICHMOND HEIGHTS - A
9023           290              1534         SCRANTON - A
9028           277              1535         PLANTATION - A
9025           245              1538         CITRUS HTS-SUNRISE -A
9022           266              1540         INDIANAPOLIS-LAFAYETTE SQ
9023           286              1544         REGO PARK - A
</TABLE>

                                       53
<PAGE>

<TABLE>
<S>            <C>              <C>          <C>
9028           239              1545         SPARTANBURG - A
9025           248              1548         LAGUNA HILLS - A
9023           287              1554         MAYS LANDING - A
9028           276              1555         SANFORD - A
9020           249              1558         MURRAY - A
9022           267              1560         DAYTON-DAYTON MALL-A
9022           271              1564         NILES - A
9028           270              1565         MORROW(ATL/SOUTHLAKE) - A
9025           240              1568         CARSON - A
9022           260              1570         SCHAUMBURG - A
9023           288              1574         MIDDLETOWN - A
9028           282              1575         HAMPTON - A
9025           241              1578         AIEA OAHU-PEARL RIDGE - A
9022           293              1580         LEXINGTON-A
9022           272              1584         VICTOR - A
9028           275              1585         TALLAHASSEE - A
9025           251              1588         PHOENIX-METRO CENTER - A
9022           265              1590         SAGINAW-A
9022           273              1594         MONACA - A
9028           239              1595         GREENVILLE - A
9025           248              1598         CITY OF INDUSTRY - A
9022           266              1600         INDIANAPOLIS-CASTLETON SQ
9023           281              1604         LANDOVER - A
9028           238              1605         RALEIGH - A
9025           248              1608         WESTMINSTER - A
9022           293              1610         CINCINNATI-NORTHGATE-A
9023           288              1614         LIVINGSTON - A
9028           282              1615         CHESAPEAKE/GREENBRIER-A
9025           245              1618         MODESTO - A
9022           260              1620         VERNON HILLS-A
9022           272              1623         CLAY (SYRACUSE) - A
9023           288              1624         STATEN ISLAND - A
9028           237              1625         SARASOTA - A
9025           251              1628         MESA - A
9020           261              1630         FLORISSANT-A
9023           280              1634         BALTIMORE-WEST - A
9028           275              1635         JACKSONVILLE - A
9025           248              1638         BREA - A
9020           261              1640         FAIRVIEW HTS-A
9020           254              1642         TOPEKA - A
9023           290              1644         LANCASTER - A
9028           277              1645         BOCA RATON - A
9028           274              1646         PINEVILLE - A
9025           247              1648         SAN DIEGO-NORTH - A
</TABLE>

                                       54
<PAGE>
<TABLE>
<S>            <C>              <C>          <C>
9022           294              1650         MERRILLVILLE-A
9023           287              1654         MEDIA - A
9028           277              1655         MIAMI - A
9025           246              1658         SANTA ROSA - A
9022           294              1660         AURORA-A
9023           288              1664         PARAMUS - A
9028           275              1665         GAINESVILLE - A
9020           249              1668         LAS VEGAS(MEADOWS)-A
9022           271              1670         AKRON-ROLLING ACRES - A
9028           268              1675         KNOXVILLE EAST TOWN-A
9025           247              1678         CARLSBAD - A
9022           266              1680         INDIANAPOLIS-WASHING SQ -
9023           288              1684         WOODBRIDGE - A
9028           270              1685         DULUTH - A
9025           233              1688         SALINAS - A
9020           261              1690         CHESTERFIELD-A
9022           271              1694         ERIE - A
9028           270              1695         ALPHARETTA - A
9025           246              1698         NEWARK - A
9022           265              1700         DEARBORN-A
9028           277              1705         W PALM BEACH - A
9025           251              1708         PHOENIX-DESERT SKY - A
9020           249              1709         HENDERSON - A
9022           271              1710         NO OLMSTED - A
9020           252              1712         GRAND FORKS - A
9022           273              1714         GREENSBURG - A
9028           277              1715         MIAMI - A
9027           235              1717         ALBUQUERQUE - A
9020           249              1718         OGDEN - A
9022           265              1720         STERLING HTS-A
9020           252              1722         BLOOMINGTON - A
9023           280              1725         ANNAPOLIS - A
9025           251              1728         TUCSON - A
9022           293              1730         FLORENCE-A
9023           286              1733         YONKERS - A
9023           287              1734         LAWRENCEVILLE - A
9028           282              1735         NORFOLK - A
9025           241              1738         KANEOHE(SUR) - A
9022           294              1740         JOLIET-A
9023           288              1744         OCEAN - A
9028           237              1745         TAMPA - A
9025           248              1748         MONTCLAIR - A
9022           294              1750         ORLAND PARK-A
9023           281              1754         GAITHERSBURG - A
</TABLE>

                                       55
<PAGE>

<TABLE>
<S>            <C>              <C>          <C>
9028           277              1755         BOYNTON BEACH - A
9025           247              1758         ESCONDIDO - A
9022           265              1760         NOVI-A
9023           288              1764         ROCKAWAY - A
9028           277              1765         PALM BEACH GARDENS-A
9025           251              1768         PHOENIX/PARADISE VLY-A
9022           271              1770         NORTH RANDALL - A
9023           280              1773         SALISBURY - A
9028           277              1775         PEMBROKE PINES - A
9020           252              1780         SPRINGFIELD-A
9022           272              1784         JOHNSON CITY - A
9025           246              1788         RICHMOND - A
9022           293              1790         LOUISVILLE-OKOLONA-A
9023           286              1794         EAST NORTHPORT - A
9025           251              1798         GLENDALE -A
9022           264              1800         MISHAWAKA-A
9022           232              1804         BARBOURSVILLE - A
9028           238              1805         RALEIGH - A
9022           293              1810         CINCINNATI - A
9023           281              1814         FAIRFAX - A
9022           260              1820         WEST DUNDEE-A
9022           273              1824         WEST MIFFLIN - A
9022           231              1830         FT WAYNE-A
9023           287              1834         NORTH WALES - A
9025           240              1838         BURBANK - A
9022           294              1840         CHICAGO RIDGE-A
9023           280              1844         COLUMBIA - A
9022           293              1850         LOUISVILLE-OXMOOR-A
9023           287              1853         WILMINGTON - A
9023           280              1854         PARKVILLE - A
9022           273              1863         JOHNSTOWN - A
9023           280              1864         COCKEYSVILLE - A
9025           247              1868         MORENO VLY - A
9023           287              1874         BURLINGTON - A
9023           287              1884         KING OF PRUSSIA - A
9022           272              1894         ROCHESTER - A
9028           278              1905         HATO REY - A
9028           278              1915         BAYAMON - A
9022           294              1921         MATTESON - A
9023           286              1924         VALLEY STREAM - A
9028           278              1925         CAROLINA - A
9028           278              1935         MAYAGUEZ - A
9023           289              1944         YORKTOWN HEIGHTS - A
9028           278              1945         PONCE - A
</TABLE>

                                       56
<PAGE>

<TABLE>
<S>            <C>              <C>          <C>
9022           232              1954         CHARLESTON - A
9028           237              1955         LAKELAND - A
9025           246              1958         SAN JOSE/OAK RIDGE - A
9028           282              1974         ROANOKE - A
9025           245              1978         RENO - A
9022           266              1980         LAFAYETTE - A
9022           272              1984         BUFFALO/HAMBURG - A
9028           274              1985         HIGH POINT - A
9025           248              1998         MONTEBELLO - A
9025           240              1999         SANTA CLARITA - A
9022           272              2003         ROCHESTER/IRONDEQUOIT-B
9022           272              2007         AUBURN - B
9022           267              2010         MANSFIELD-B
9022           271              2013         NEW CASTLE - B
9028           274              2017         GASTONIA - B
9022           231              2020         TOLEDO - B
9020           261              2021         ALTON - B
9020           291              2022         COUNCIL BLUFFS - B
9023           284              2023         CONCORD - B
9027           269              2025         DOTHAN - B
9027           263              2026         SLIDELL-B
9025           243              2027         WASILLA - B
9020           292              2029         UNION GAP - B
9020           259              2031         FOND DU LAC - B
9023           281              2034         BOWIE - B
9028           239              2035         COLUMBIA - B
9027           262              2036         JACKSON-A
9022           264              2040         BATTLE CREEK-B
9022           260              2041         ST CHARLES - B
9023           285              2043         KINGSTON - B
9025           251              2047         SIERRA VISTA - B
9025           243              2049         EVERETT - B
9022           231              2050         JACKSON-B
9020           291              2051         BELLEVUE-B
9028           268              2055         MORRISTOWN - B
9027           269              2056         MARY ESTHER/FT WALTON BCH
9025           245              2059         TRACY - B
9022           267              2060         DAYTON-SALEM-B
9022           231              2061         DEFIANCE - B
9020           252              2062         FORSYTH - B
9028           282              2064         COLONIAL HTS - B
9028           275              2065         BRUNSWICK
9022           266              2070         COLUMBUS-B
9022           293              2071         CINCINNATI-WESTERN HILLS-
</TABLE>

                                       57
<PAGE>

<TABLE>
<S>            <C>              <C>          <C>
9023           285              2073         WOONSOCKET - B
9023           290              2074         STROUDSBURG - A
9027           257              2077         TYLER - B
9025           247              2078         YUMA - B
9020           252              2082         FARGO-B
9027           262              2086         COLUMBUS-B
9027           263              2087         ALEXANDRIA - B
9025           233              2088         SANTA MARIA - B
9022           267              2104         ST CLAIRSVILLE - B
9028           238              2105         BURLINGTON - B
9027           262              2106         TUPELO - B
9020           259              2112         GREEN BAY-B
9023           283              2113         ROTTERDAM(SCHENECTADY) -
9022           273              2114         WASHINGTON - B
9025           244              2119         SALEM(LANCASTER) - B
9020           252              2121         PERU - B
9020           252              2122         DUBUQUE - B
9022           273              2124         DUBOIS - B
9028           275              2125         VALDOSTA - B
9022           264              2130         ELKHART-B
9020           254              2131         SALINA - B
9022           272              2134         CHEEKTOWAGA/BUFFALO-B
9028           276              2135         SEBRING - B
9025           233              2138         SANTA BARBARA - B
9022           266              2140         ANDERSON-B
9028           237              2145         PORT CHARLOTTE - B
9020           261              2146         CAPE GIRARDEAU-B
9027           234              2147         IRVING
9025           241              2148         KAHULUI MAUI - B
9025           243              2149         BELLINGHAM - B
9020           252              2152         MINOT - B
9028           277              2155         MIAMI/KENDALL - B
9028           268              2156         MARYVILLE-B
9022           293              2160         CLARKSVILLE-B
9020           252              2161         CORALVILLE - B
9027           236              2166         HUNTSVILLE-B
9023           283              2173         SARATOGA - B
9028           238              2175         GREENVILLE
9020           261              2176         PADUCAH-B
9027           234              2177         WICHITA FALLS - B
9025           244              2179         MEDFORD - B
9022           264              2180         TRAVERSE CITY-B
9023           284              2183         SO PORTLAND - B
9027           269              2186         OXFORD - B
</TABLE>

                                       58
<PAGE>

<TABLE>
<S>            <C>              <C>          <C>
9020           291              2191         LINCOLN-B
9028           276              2195         TITUSVILLE - B
9027           263              2196         GAUTIER - B
9027           258              2197         TEXAS CITY - B
9020           259              2200         RACINE-B
9023           284              2203         BRUNSWICK - B
9027           236              2205         COOKEVILLE - B
9027           269              2206         FAIRFIELD - B
9020           252              2212         CEDAR RAPIDS-B
9028           277              2215         KEY WEST - B
9025           251              2218         PRESCOTT - B
9025           243              2219         LACEY/OLYMPIA - B
9020           249              2220         ST GEORGE - B
9023           290              2224         CHAMBERSBURG - B
9027           236              2226         MURFREESBORO - B
9027           258              2227         LAKE JACKSON - B
9020           259              2232         MADISON-EAST-B
9027           236              2236         DECATUR - B
9025           244              2239         VANCOUVER - B
9027           255              2241         FAYETTEVILLE - B
9020           292              2242         BILLINGS - B
9023           290              2244         HANOVER - B
9028           276              2245         MELBOURNE - B
9027           256              2247         LAREDO - B
9023           290              2254         LEBANON - B
9027           263              2256         BILOXI - B
9025           233              2258         SAN LUIS OBISPO - B
9020           292              2259         MISSOULA - B
9028           268              2265         JOHNSON CITY - B
9020           250              2271         FT COLLINS - B
9020           259              2272         MILWAUKEE-GLENDALE-B
9023           285              2283         SWANSEA - B
9025           246              2288         ANTIOCH - B
9025           244              2289         ROSEBURG - B
9022           264              2290         MICHIGAN CITY-B
9023           284              2293         AUGUSTA - B
9025           233              2298         MERCED - B
9025           243              2299         ABERDEEN - B
9020           254              2301         KANSAS CITY-ANTIOCH-B
9027           269              2306         GADSDEN - B
9025           246              2308         SANTA CRUZ - B
9025           243              2309         SILVERDALE - B
9028           276              2315         JENSEN BEACH(STUART)-B
9027           236              2316         FLORENCE-B
</TABLE>

                                       59
<PAGE>

<TABLE>
<S>            <C>              <C>          <C>
9025           240              2318         THOUSAND OAKS - B
9023           285              2323         HYANNIS-B
9020           292              2329         KENNEWICK(PASCO) - B
9025           243              2330         PUYALLUP - B
9020           261              2331         JEFFERSON CITY-B
9027           236              2335         CLARKSVILLE - B
9025           244              2339         SPRINGFIELD - B
9020           259              2342         KENOSHA-B
9023           283              2343         LANESBORO(PITTSFIELD)-B
9023           290              2344         STATE COLLEGE - B
9028           268              2345         CLEVELAND - B
9020           292              2349         COEUR D'ALENE - B
9020           252              2352         ST CLOUD-B
9023           283              2353         KINGSTON - B
9022           232              2354         VIENNA (PARKERSBURG) - B
9028           278              2355         HATILLO(ARECIBO) - B
9025           251              2358         FLAGSTAFF - B
9020           261              2360         QUINCY-B
9020           249              2361         GRAND JUNCTION - B
9020           250              2371         CHEYENNE - B
9020           259              2372         SHEBOYGAN-B
9023           285              2373         NO DARTMOUTH - B
9023           287              2374         VINELAND - B
9022           265              2380         BAY CITY - B
9027           255              2381         LAWTON - B
9020           259              2382         MADISON-WEST - B
9025           241              2388         HILO(SUR) - B
9025           243              2389         BURLINGTON - B
9022           267              2390         SPRINGFIELD-B
9020           291              2392         DES MOINES-B
9023           281              2395         MANASSAS - A
9020           250              2398         LONGMONT - B
9020           252              2402         BISMARCK-B
9020           291              2412         RAPID CITY-B
9028           270              2415         CENTERVILLE - B
9022           267              2420         MARION-B
9020           291              2421         GRAND ISLAND-B
9020           291              2422         SIOUX CITY-B
9028           268              2425         BRISTOL - B
9020           254              2430         MANHATTAN - B
9020           259              2432         LA CROSSE-B
9028           282              2435         CHARLOTTESVILLE - B
9023           284              2443         MANCHESTER-B
9022           231              2450         LIMA-B
</TABLE>

                                       60
<PAGE>

<TABLE>
<S>            <C>              <C>          <C>
9023           283              2453         GLENS FALLS - B
9028           282              2454         CHESAPEAKE - B
9023           284              2463         LEWISTON - B
9020           259              2470         WAUSAU-B
9022           265              2482         PORT HURON - B
9023           287              2484         POTTSTOWN - B
9028           237              2485         BROOKSVILLE - B
9027           234              2487         KILLEEN - B
9022           273              2494         ALTOONA - B
9027           256              2497         BROWNSVILLE - B
9020           252              2500         DULUTH-B
9027           256              2507         MCALLEN - B
9022           231              2510         SANDUSKY-B
9028           274              2515         HICKORY -B
9027           234              2517         SAN ANGELO -B
9023           288              2524         TOMS RIVER -B
9027           235              2527         LAS CRUCES -B
9023           283              2533         PLATTSBURGH - B
9027           256              2537         HARLINGEN - B
9022           271              2544         SHARON - B
9022           267              2550         ZANESVILLE-B
9028           237              2555         CRYSTAL RIVER - B
9027           257              2557         LONGVIEW - B
9028           237              2565         BRADENTON - B
9022           266              2570         MUNCIE-B
9023           284              2583         BANGOR - B
9027           234              2587         DENTON - B
9023           288              2593         NEWBURGH - B
9027           269              2595         AUBURN - B
9022           266              2600         TERRE HAUTE-B
9020           252              2602         ROCHESTER - B
9023           283              2603         NEW HARTFORD - B
9023           290              2604         WILKES BARRE - B
9022           232              2614         UNIONTOWN - B
9028           268              2615         DALTON - B
9023           283              2623         RUTLAND - B
9023           290              2624         CAMP HILL - B
9028           238              2635         ROCKY MOUNT - B
9027           258              2637         PORT ARTHUR - B
9022           265              2642         MIDLAND - B
9023           290              2644         MUNCY - B
9023           280              2654         DOVER - B
9027           235              2657         MIDLAND - B
9023           284              2663         NEWINGTON/PORTSMOUTH-B
</TABLE>

                                       61
<PAGE>

<TABLE>
<S>            <C>              <C>          <C>
9023           280              2664         FREDERICK - B
9022           273              2674         INDIANA - B
9028           278              2675         GUAYAMA - B
9027           257              2677         BOSSIER CITY
9022           272              2683         WATERTOWN - B
9023           290              2684         FRACKVILLE - B
9023           281              2694         FREDERICKSBURG - B
9028           237              2695         NAPLES - B
9027           263              2696         HOUMA - B
9022           232              2704         MT HOPE/BECKLEY - B
9028           239              2705         FLORENCE - B
9022           266              2710         KOKOMO-B
9020           254              2712         ST JOSEPH - B
9022           232              2714         BLUEFIELD - B
9022           273              2724         BUTLER - B
9022           273              2734         CRANBERRY-B
9022           272              2744         HORSEHEADS/ELMIRA - B
9028           276              2745         LEESBURG - A
9028           238              2755         JACKSONVILLE - B
9020           252              2760         DAVENPORT-B
9023           286              2764         BRONX-FORDHAM RD
9023           280              2774         CUMBERLAND - B
9028           239              2785         MYRTLE BEACH - B
9022           231              2790         FINDLAY-B
9027           269              2796         TUSCALOOSA - B
9022           267              2800         RICHMOND - B
9022           294              2802         BOURBONNAIS/BRADLEY - B
9027           269              2805         PANAMA CITY - B
9027           262              2806         MEMPHIS/HICKORY - B
9020           292              2808         GREAT FALLS - B
9023           280              2814         MARTINSBURG - B
9028           275              2815         ALBANY - B
9028           268              2825         KINGSPORT - B
9022           232              2826         BRIDGEPORT/CLARKSBRG - B
9028           282              2835         LYNCHBURG-RIVER RDG MALL-
9020           252              2840         BLOOMINGTON-B
9028           274              2844         SHELBY - B
9028           270              2845         ATHENS - B
9022           267              2850         CHILLICOTHE-B
9028           239              2855         CHARLESTON - B
9028           270              2865         UNION CITY - B
9020           291              2872         SIOUX FALLS - B
9028           237              2885         PORT RICHEY - B
9020           252              2920         CHAMPAIGN-B
</TABLE>

                                       62
<PAGE>

<TABLE>
<S>            <C>              <C>          <C>
9020           261              2922         MARION - B
9022           271              2932         ASHTABULA - B
9023           286              2933         NEW HYDE PARK-INTCPT - B
9023           285              2934         TAUNTON - B
9028           274              2935         STATESVILLE - B
9022           293              2940         FRANKLIN-B
9023           280              2945         HAGERSTOWN - B
9027           236              2950         OWENSBORO-B
9022           264              2960         BENTON HARBOR-B
9023           280              2963         WESTMINSTER - B
9028           238              2965         WILSON - B
9022           294              2980         CHICAGO/FORD CITY-B
9022           260              2990         ROCKFORD-CHERRYVALE-B
</TABLE>

                                       63
<PAGE>

                                  SCHEDULE 3.3A

                                 LICENSEE MARKS

Licensee claims ownership rights in the following trademarks and/or service
marks:

Mark

                                       64
<PAGE>

                                  SCHEDULE 3.3B

                                   SEARS MARKS

Sears claims ownership rights in the following trademarks and/or service marks:

Mark

Sears(R)
Sears Card(R)
Sears Premier Card(R)
Sears Gold MasterCard(R)
Sears Premier Gold MasterCard(R)
The Great Indoors Gold MasterCard(R)

                                       65
<PAGE>

                                  SCHEDULE 4.1

                                   SEARS FEES

1.    Sears Fees. The Sears Fees shall be calculated as follows:

a.    Standard Fees for Tax Preparation and Electronic Filing 19.2% of Net Sales

b.    Fees for Tax Preparation and Electronic Filing in Test Markets identified
      on Schedule 4.1(a). The applicable percentage of Net Sales set forth in
      this subsection (b) is calculated on a per store basis.

            19.6% of Net Sales if the number of paid Tax Returns completed
      during the Tax Season is greater than 104% of the number of Tax Returns
      completed during the immediately preceding Tax Season;

            19.4% of Net Sales if the number of paid Tax Returns completed
      during the Tax Season is greater than 102%, but less than or equal to
      104%, of the number of Tax Returns completed during the immediately
      preceding Tax Season;

            19.2 % of Net Sales if the number of paid Tax Returns completed
      during the Tax Season is greater than 98%, but less than or equal to 102%,
      of the number of Tax Returns completed during the immediately preceding
      Tax Season;

            19% of Net Sales if the number of paid Tax Returns completed during
      the Tax Season is greater than 96%, but less than or equal to 98% of the
      number of Tax Returns completed during the immediately preceding Tax
      Season;

            18.8% of Net Sales if the number of paid Tax Returns completed
      during the Tax Season is less than or equal to 96% of the number of Tax
      Returns completed during the immediately preceding Tax Season

      By way of example, if the number of paid Tax Returns during the 2004 Tax
      Season at a particular Store is 500, and the number of paid Tax Returns
      during the 2003 Tax Season at the same store was 511, then the 2004 number
      is 97.847 percent of the 2003 number and the applicable percentage of Net
      Sales would be 19% pursuant to the above schedule.

      If, however, the number of paid Tax Returns during the 2004 Tax Season at
      that store is 530, and the number for the 2003 Tax Season was 511, then
      the 2004 number is 103.718 percent of the number of 2003 and the
      applicable percentage of Net Sales would be 19.4 percent pursuant to the
      above schedule.

c.    Small Store Sears Fees - A "Small Store" is defined as a store with less
      than $15,000,000 in annual revenue and fees shall be as follows:

                                       66
<PAGE>

      9% of Net Sales for all products
      13% of Net Sales after the first year of sales above $15,000,000
      Standard Fees as set forth in Section 1a above thereafter

d.    New Store (not a replacement store location)
      9% of Net Sales for the first twelve months of operation
      After the first twelve months, Small Store Sears Fees apply

e.    Tax Classes - Fees for Tax Classes shall be based upon a seven dollar
      ($7.00) per square foot annual cost, prorated for the time that Licensee
      occupies such space.

2.    Assumed Commission.

      In the event that Licensee fails to meet the store minimum requirement set
      forth in Section 6.1 of the Agreement, Licensee shall pay an assumed
      commission on the number of stores required to reach the Designated Sears
      Store minimum. The Assumed Commission will equal the average Sears Fees of
      the bottom quartile Designated Sears Stores from the previous year.

3.    Financial Services.

      In complete satisfaction of any obligation to pay fees to Sears based upon
      sales by Licensee of financial services products to Customers as defined
      in Section 4.1, during each Tax Season, Licensee shall pay Sears, at the
      conclusion of each Tax Season, the greater of either (i) Fifteen Percent
      of the Net Sales to U.S. tax operations, or (ii) the amount of Fifty
      Thousand Dollars ($50,000).

4.    Check Cashing

      Sears shall receive 85% of the Check Cashing Fee
      Licensee shall receive 15% of the Check Cashing Fee

5.    Peace of Mind Program.

      Licensee shall pay a fee of 15% of Net Sales to Sears for the Peace of
      Mind Program.

6.    Other Services.

      Sears Fees for Other Services shall be agreed to annually by the parties.

7.    Interchange Fee.

      The Sears Fees set forth above shall include an Interchange Fee of at
      least one percent (1%) for the processing of the Sears Cards. Such
      Interchange Fee may be changed at Sears' sole discretion, but shall not
      increase the Sears Fees set forth herein unless otherwise agreed by the
      parties.

                                       67
<PAGE>

                                 SCHEDULE 4.1(a)

                                  TEST MARKETS

To be determined by the parties.

                                       68
<PAGE>

                                 SCHEDULE 6.1(a)

                             FACILITY SPECIFICATIONS

1.    See attached "Office Layout Guidelines" that show the general layout and
      space requirements of average Sears office locations.

2.    The size of a tax service office shall be calculated as follows:

      a.    One work station per 300 returns produced.

      b.    Sears shall use reasonable efforts to provide 125 square feet of
            space per work station (this includes space for storage and
            reception).

3.    Sears shall provide routine janitorial services in the Licensed Business
      Area consistent with the janitorial services regularly performed in the
      Designated Sears Store.

4.    Licensee may update and revise these specifications from time to time as
      necessary, but such changes must be agreed and approved in writing by
      Sears.

                                       69
<PAGE>

                                 SCHEDULE 6.1(f)

                                      HVAC

Appropriate heating, ventilation and air conditioning to Licensee's offices.
Reasonable office temperatures of between 64 degreesF and 78 degreesF shall be
maintained on average during normal business hours, except during circumstances
beyond Sears' reasonable control, including but not limited to power outages,
brown-outs and extreme weather circumstances.

                                       70
<PAGE>

                                  SCHEDULE 6.2

                           CONSTRUCTION/REMODEL COSTS

                LICENSED BUSINESS AREA AT DESIGNATED SEARS STORE

Sears shall be responsible for the following in the construction of a Licensed
Business Area, including Additional Locations, at a Designated Sears Store:

            a.    if required by Sears, perimeter walls, painted standard Sears
                  colors;

            b.    floor covered with standard Sears carpet/tile;

            c.    ceiling containing standard Sears lighting; and

            d.    standard electrical outlets.

Licensee shall be responsible for all other costs and expenses, including,
without limitation furniture, fixtures, equipment, displays, cabinets, counters,
shelving, and other such items. Licensee shall also be responsible for any
non-standard walls, wall coverings, floor coverings, ceilings, lighting and
electrical within the Licensed Business Area.

        EXPIRED, TERMINATED, VACATED OR ABANDONED LICENSED BUSINESS AREA

If a Licensed Business Area expires or is terminated, vacated or abandoned,
Licensee shall have the financial responsibility to remove all Licensee's
Equipment, signs and non-permanent fixtures. Licensee shall cap all gas,
electrical and plumbing lines and disconnect all telephones. The Licensed
Business Area shall be vacated in a "broom-clean" condition.

                                       71
<PAGE>

                                  SCHEDULE 9.2

                             CREDIT CARD CONDITIONS

Licensee's acceptance and processing of the Credit Cards (as defined in the
Agreement) shall be performed in accordance with the following:

1.    Acceptance of Credit Cards. Licensee shall accept each Credit Card
      presented by a Cardholder as payment for Authorized Merchandise/Services,
      and Sears shall reimburse Licensee for the amount of such Credit Card Sale
      in accordance with the terms of this Schedule, provided that Licensee
      complies with all of the other procedures in the Agreement and this
      Schedule relating to the acceptance of Credit Cards each time it makes a
      Credit Card Sale (as defined in the Agreement), including but not limited
      to the following conditions:

      (a)   The Credit Card is presented to Licensee on or before the expiration
            date, if any;

      (b)   The Credit Card is used as payment for Authorized Merchandise/
            Services purchased by a Cardholder;

      (c)   Licensee has followed the procedures for the completion of Sales
            Slips as set forth in Paragraph 2 below; and

      (d)   Licensee has obtained Authorization for the Credit Card Sale as
            required pursuant to Paragraph 3 below.

      For purposes of this Schedule, "Sales Slips" means evidence of a Credit
      Card Sale in paper, electronic or imaged form, as designated by Sears to
      Licensee, and "Authorization" means permission from the Issuer or its
      agent to make a Credit Card Sale.

2.    Completion of Sales Slips.

      (a)   General Requirements. For each Credit Card Sale, Licensee shall
            prepare a Sales Slip using the form approved by Sears, which may be
            modified from time to time by Sears in its sole discretion. Each
            Sales Slip must be legible and fully completed with the following
            information:

            (i)   Date and location of the Credit Card Sale, including the unit
                  number assigned by Sears for the Licensed Business location;

            (ii)  Brief description of the Authorized Merchandise/Services;

            (iii) Total amount of the Credit Card Sale, including itemized
                  purchases, any additional fees and credits, and applicable
                  state and local taxes;

            (iv)  Credit Card account number; and

                                       72
<PAGE>

            (v)   Authorization number or code (where applicable).

            In the event Licensee obtains Authorization (as defined in Paragraph
            3 below) for each Credit Card Sale through the POS Terminal,
            Licensee shall not be required to obtain an imprint of the Credit
            Card. Licensee shall include all Authorized Merchandise/Services
            purchased in a single transaction on one Sales Slip except for
            customer deposits or partial payments. Licensee shall not increase
            the price of Authorized Merchandise/Services or charge an additional
            fee to Cardholders for using a Credit Card for purchasing Authorized
            Merchandise/Services.

      (b)   Cardholder's Signature. Except in the case of internet, telephone or
            mail orders, a Sales Slip must be signed by the Cardholder for each
            Credit Card Sale at the time the Credit Card Sale is made and in the
            presence of an authorized representative or employee of Licensee.
            The signature on the Sales Slip must be reasonably similar to the
            signature appearing on the signature panel of the Credit Card. After
            completion of the Credit Card Sale, Licensee shall provide a legible
            and completed copy of the Sales Slip to the Cardholder. If Licensee
            fails to obtain the signature of the Cardholder on the Sales Slip
            and the Cardholder has not authorized the Credit Card Sale or denies
            the validity of the Credit Card Sale, the Credit Card Sale shall be
            subject to Chargeback pursuant to Paragraph 6 below. If the Credit
            Card has not been signed, Licensee shall ask the Cardholder to sign
            the Credit Card and verify such signature with the Cardholder's
            driver's license or other government issued identification before
            completion of the Credit Card Sale.

      (c)   Loss and Retention of Sales Slips. Licensee shall be responsible for
            the loss, damage or corruption of any Sales Slips. Licensee shall
            retain copies of all Sales Slips for at least three (3) years after
            the date of the Credit Card Sales to which they apply. Licensee
            shall provide copies of Sales Slips to Sears or the Cardholder
            within five (5) days of a request from either party. Licensee's
            failure to provide a requested Sales Slip shall subject Licensee to
            Chargeback pursuant to Paragraph 6 below.

      (d)   Telephone and Mail Order Sales. In addition to each of the
            requirements set forth in Paragraph 2(a) above, for internet,
            telephone and mail order sales, Licensee must record the shipping
            address and shipping date, if known, at the time of the Credit Card
            Sale, on the Sales Slip. Licensee will use reasonable judgment in
            identifying its customers. Licensee agrees to ship merchandise or
            deliver services within the time required by applicable law, and
            Licensee is responsible for compliance with all such applicable
            laws. The Cardholder's signature is not required with respect to
            mail order, telephone order or internet order Credit Card Sales,
            provided an Authorization number has been given and recorded and
            Licensee identifies each such Credit Card Sale as "Mail Order",
            "Telephone Order" or "Internet Order" on the Sales Slip. If a
            Cardholder asserts that he/she had not authorized a mail order,
            telephone order or internet order Credit Card Sale, asserts that
            he/she did not receive the merchandise within the time required

                                       73
<PAGE>

            by law, or otherwise denies the validity of the Credit Card Sale,
            such Credit Card Sale shall be subject to Chargeback pursuant to
            Paragraph 6 below.

3.    Authorization.

      (a)   General Requirements. In accordance with the terms of this Paragraph
            3, Licensee shall obtain Authorization for each proposed Credit Card
            Sale. For purposes of this Schedule, the purchase of one or more
            Authorized Merchandise/Services made by a Cardholder at one Licensed
            Business location and at one time shall be deemed to constitute a
            single Credit Card Sale.

      (b)   Obtaining Authorization.

            (i)   Electronic Locations. Licensee will obtain Authorization for
                  Credit Card Sales through the POS Terminal (if Licensee is
                  using a POS Terminal provided by Sears). If a referral code is
                  displayed on the POS Terminal and the dollar amount of the
                  Credit Card Sale ("Proposed Purchase Amount") is above a
                  dollar limit established for such Credit Card Sale ("Floor
                  Limit") at the Designated Sears Store, Licensee shall
                  telephone the Issuer to obtain further instructions, using a
                  telephone number provided by Sears for such purpose. Licensee
                  shall not process any Credit Card Sale in which the Proposed
                  Purchase Amount exceeds the Floor Limit without obtaining the
                  prior approval and consent of the Issuer.

            (ii)  Non-Electronic Authorization. When the POS Terminal is unable
                  to obtain Authorization electronically, Licensee shall contact
                  the Issuer of the Credit Card (or its agent) (the
                  "Authorization Center") using the telephone number provided
                  for such purpose by Sears. If the Authorization Center
                  approves the Credit Card Sale, Licensee will be given an
                  Authorization code or number which must be recorded on the
                  Sales Slip.

      (c)   Right of Chargeback. If Authorization for any Credit Card Sale is
            required but not obtained by Licensee, or an Authorization code is
            not recorded when Licensee is required to do so, or Authorization is
            requested by Licensee but declined by the Issuer, Sears may process
            a Chargeback for such Credit Card Sale pursuant to Paragraph 6
            below.

      (d)   Card Retrieval and Retention. Licensee shall follow reasonable
            instructions given by the Authorization Center in connection with a
            Credit Card Sale, such as obtaining Cardholder identification or
            Credit Card retention. If the Authorization Center instructs
            Licensee to take the Credit Card and the Cardholder refuses,
            Licensee will make no further effort to obtain the Credit Card.

4.    Operating Standards. Licensee shall observe other operating standards
      established by each Issuer from time to time ("Operating Standards") with
      respect to the Credit Card

                                       74
<PAGE>

      Sales made by Licensee on such Issuer's Credit Card. A copy of the current
      Sears Card Operating Standards is attached to this Schedule as Attachment
      1.

5.    Cardholder Credits and Payments. When merchandise or services originally
      purchased with a Credit Card are returned for refund, unless specifically
      required by law, Licensee shall not give cash refunds for Authorized
      Merchandise/Services returned or rejected by a Cardholder to any
      Cardholder in connection with a Credit Card Sale. For each non-cash refund
      issued by Licensee to a Cardholder of all or a portion of a Credit Card
      Sale (a "Credit"), Licensee shall prepare and deliver to the Cardholder
      evidence of each Credit in a paper form (a "Credit Slip"), which Licensee
      shall complete in accordance with the instructions provided by Sears from
      time to time. Licensee will retain copies of all Credit Slips for three
      (3) years from the date of the refund and will submit Credit Slips
      evidencing such Credits to Sears within the time period required by law in
      order that the appropriate Credit may be entered on the Cardholder's
      account. The Credit indicated on the Credit Slip may not exceed the
      original Credit Card Sale amount.

6.    Chargeback Rights and Procedures. If Licensee has not complied with any of
      the terms of this Schedule or the Agreement with respect to any Credit
      Card Sale, Sears may process a Chargeback to Licensee for the amount of
      the Credit Card Sale, including without limitation each Credit Card Sale
      made on any Credit Card account with respect to which Licensee did not
      properly process the Credit Card Sale or any portion thereof. A
      "Chargeback" means Sears' refusal, under the terms of this Schedule, to
      pay Licensee pursuant to the terms of the Agreement, and reimbursement to
      Sears of a Credit Card Sale for which Licensee was previously paid. Sears
      is not required to pay Licensee for a Credit Card Sale that is being
      charged back. If Sears has already paid Licensee for such Credit Card
      Sale, Sears in its sole discretion may deduct the amount to be charged
      back through its settlement with Licensee under Section 9.4 of the
      Agreement or offset such amount from future payments due Licensee under
      the Agreement. Any Chargebacks not paid by the aforesaid means shall be
      due and payable by Licensee promptly upon demand. Notwithstanding anything
      to the contrary herein, in the event a Cardholder, in accordance with the
      provisions of applicable state law or the federal Truth in Lending Act and
      its implementing Regulation, Regulation Z, as they may be amended from
      time to time, files with an Issuer or Sears a billing error notice,
      unauthorized charge inquiry or alleges a quality dispute with respect to
      merchandise or services purchased from Licensee, Sears has the right of
      Chargeback against Licensee with respect to each Credit Card Sale which is
      the subject of such inquiry or dispute. Licensee shall cooperate with the
      Issuer in any investigation relating to any such inquiry or dispute, and
      Licensee shall respond fully and accurately to the Issuer's requests for
      information, documents or other assistance relating to any such
      investigation immediately, and no later than twenty (20) days after
      receipt. If any Issuer charges Sears a fee for excessive Chargebacks
      against transactions of the Licensed Business, Licensee shall reimburse
      Sears for the amount of such fee within five (5) days after receiving
      Sears' invoice for such fee accompanied by reasonable supporting
      documentation.

7.    Representations and Warranties. Licensee represents and warrants to Sears
      that each Credit Card Sale will arise out of a bona fide sale of
      Authorized Merchandise/Services by

                                       75
<PAGE>

      Licensee and will not involve the use of a Credit Card for any other
      purpose. Licensee will indemnify Sears for Licensee's use of a Credit Card
      outside the scope of the Agreement or for unauthorized purposes.

8.    Credit Policies and Account Terms. Licensee acknowledges that each Issuer
      has the sole and exclusive right to set credit policies and account terms
      and conditions, including but not limited to finance charge rates, fees
      and other terms of the account agreement, for its Credit Card accounts and
      that such policies, terms and conditions are beyond Sears' control. Sears
      will use its best efforts to give Licensee prior notice of any changes in
      credit policies or account terms that are reasonably likely to have a
      material impact on Licensee's Credit Card Sales or to otherwise materially
      affect Licensee's obligations under the Agreement.

9.    Termination of Card Acceptance. Licensee acknowledges that Sears may, in
      its sole discretion and upon notice to Licensee, terminate the acceptance
      of the Credit Card at any Licensed Business location for good cause,
      including high fraudulent activity, excessive Chargebacks or other course
      of business conduct at such location that is injurious to the business
      relationship between Licensee and Sears.

10.   Defined Terms. Capitalized terms not otherwise expressly defined in this
      Schedule have the meanings ascribed to them in the Agreement.

                                       76
<PAGE>

                          ATTACHMENT 1 TO SCHEDULE 9.2

                             OPERATING INSTRUCTIONS

Sears Card Logo

Licensee shall properly display the appropriate Sears Card logos ("Logos") on
promotional materials to inform the public that the Sears Card will be honored
at the Licensed Business. Use of decals, signs, printed materials and broadcast
materials which bear the Logos must comply with the specifications provided to
Licensee. Licensee may use the Logos, or the names or representations thereof,
on promotional printed or broadcast materials only to indicate that the Sears
Card is accepted for payment.

Altered and Counterfeit Cards (Licensees With Store-based Operations)

Licensee's employees should be familiar with the appearance of a valid Sears
Card and must check cards presented for signs of counterfeiting or alterations.
Licensee's employees should exercise reasonable care in checking each Sears
Card.

Preparation of Sales Slip and Credit Slip

When imprinting is required, Licensee will use a suitable imprinter to legibly
imprint on each Sales Slip and Credit Slip the embossed information from the
Sears Card and from the Licensed Business plate and will fully complete the
Sales Slip or Credit Slip.

Licensee shall provide the Cardholder with a completed copy of the Sales Slip or
Credit Slip, as applicable, at the time of each completed Sears Card Sale.
Licensee will include the following information on the Cardholder's copy of the
Sales Slip or Credit Slip:

1.    Cardholder's Account Number;

2.    Licensed Business name, merchant number and address;

3.    Itemized description of merchandise or service purchased;

4.    Itemized charges and total amount of the Sears Card sale (including sales
      tax);

5.    Sears Card sale date;

6.    Authorization number or code, where applicable; and

7.    For Credits, original sale date and reason for refund, if applicable.

Authorization Requirements

Sears will provide Authorization services to Licensed Business locations within
the United States and its territories through authorization center
("Authorization Center(s)"). The Authorization

                                       77
<PAGE>

Centers will be open for business seven (7) days per week, in conjunction with
Sears' retail store hours.

Licensee must obtain Authorization from the Authorization Center on all Sears
Card sales except as otherwise required in these Operating Instructions.

To obtain Authorization of a sales transaction, Licensee must provide Sears
with:

1.    The Cardholder's Account number;

2.    The Licensed Business Account number, if applicable; and

3.    The total amount of the transaction (including sales tax and/or tip).

The Authorization code must be entered in the appropriate box on the Sales Slip
or shown on the automatically printed register receipt. Sears Card
Authorizations are valid for forty-five (45) days.

Authorization Floor Limit

In addition to any Floor Limits on Schedule 9.2, help desks will assign maximum
Floor Limits for Licensee when the Authorization system is not available. If
Licensee accepts a Sears Card sale at or above a Floor Limit without
Authorization, Licensee does so at its own risk, subject to Chargeback. Licensee
should not construe the assigned Floor Limits as a guarantee against potential
Chargeback. Any infraction of the Floor Limit policy shall be for the total
dollar amount of the transaction and not only the portion over the assigned
Floor Limit.

Request for Cancellation of Authorization

If Licensee or a Cardholder cancels or voids a sale transaction prior to its
completion and an Authorization was previously obtained for such Sears Card
sale, Licensee should request a cancellation of such Authorization, if requested
by Cardholder, which Licensee shall complete in accordance with the instructions
provided by Sears from time to time. An Authorization should be canceled on the
day it was made.

Remittance of Sales Slips and Credit Slips

Licensee shall electronically submit daily sales data to Sears or its designee.
Sales Slips and Credit Slips will show Cardholder Account number, name, address,
city, state, and may include other information reasonably related to customer
identification.

Chargeback Reason Codes - Immediate

Transactions violating the rules and instructions as established in these
"Operating Instructions" are subject to immediate Chargeback for the following
reasons:

                                       78
<PAGE>

<TABLE>
<CAPTION>
Definition                     Explanation
----------                     -----------
<S>                            <C>
Declined Authorization         A purchase was completed after Licensee received a declined message
                               from the Authorization Center.

Invalid Card number            Transaction was submitted using an account number for which no valid
                               account exists or can be located.

Non-Receipt of                 Sales Slip not provided in response to ticket retrieval
Requested Item                 request.

Requested Item-                Sales Slip provided in response to ticket retrieval is not
Illegible Copy                 legible.

Service Establishment          Used in situations where Licensee has violated general
Adjustment                     operating procedures not covered by other definitions.  A detailed
                               explanation will be provided for Licensee.
</TABLE>

Chargeback Reason Codes - Prior Notification

A pending Chargeback notification will be provided to Licensee in the following
cases. Licensee will have fifteen (15) business days to resolve the
inquiry/dispute to avoid the Chargeback. If the inquiry/dispute is not resolved
by Licensee within fifteen (15) business days, or Licensee has not notified the
Authorization Center of the resolution by the end of the fifteenth (15th)
business day, then Sears, at its option, may process a Chargeback to Licensee.

<TABLE>
<CAPTION>
Definition                     Explanation
----------                     -----------
<S>                            <C>
Transaction Exceeds            Any transaction at or above Licensee's assigned Floor Limit
Floor Limit                    for which a required Authorization was not obtained and which cannot,
                               for whatever reason, be promptly collected from the Cardholder.

Cardholder Disputes            This Chargeback reason will be used for any Cardholder dispute.

Merchandise/Service            Regarding the quality of merchandise purchased or services rendered
                               or any portion thereof.

Non-Receipt of Merchandise     Cardholder charged for merchandise or services never received or
                               canceled prior to receipt.

Alteration of Amount           This reason will apply only to Cardholder disputes claiming that the
                               purchase amount for which the Cardholder signed was altered after the
                               Cardholder signed the Sales Slip and without his/her consent or
                               direction.  Upon presentation of adequate proof of such claim, such
                               as a Sales Slip, only the difference can be charged back.
</TABLE>

                                       79
<PAGE>

<TABLE>
<S>                            <C>
Duplicate Processing           Cardholder has been charged more than one time for a single
                               transaction.

Non-Receipt of Credit          Cardholder claims that a Credit issued by Licensee was never posted
                               to the Cardholder Account.  The Chargeback is limited to the amount
                               of the Credit.

Credit Posted as Debit         Cardholder possesses Credit Slip which appears as debit on his/her
                               statement.

Unauthorized Purchase          The Cardholder claims that neither the Cardholder nor any party
                               authorized by the Cardholder participated in the transaction and that
                               the Cardholder has no knowledge of it.

Missing Signature              Sales slip is missing signature or Licensee failed to follow
                               telephone Authorization procedure and Cardholder does not recognize
                               sale.
</TABLE>

Licensee is expected to resolve a Cardholder dispute/inquiry directly with the
Cardholder. Sears will not arbitrate the dispute.

Merchant Program Agreement

In addition to the Chargebacks identified above, Sears may Chargeback any Sears
Card sale with respect to which Licensee fails to comply with the terms and
conditions set forth in the License Agreement.

Reversal of Chargebacks/Representment

Licensee will have ninety (90) days from Chargeback to cure the reason for
Chargeback and request a reversal from Sears. Sears, exercising its reasonable
judgment, shall decide whether any Chargeback is to be reversed. If Sears
decides to reverse a Chargeback, Licensee will submit to Sears:

1)    The original Sales Slip or equivalent information in electronic or optic
      format; and, where applicable,

2)    Documentation of the Cardholder's agreement to the reversal.

Unless agreed to by Sears, Licensee may not resubmit any Sales Slip once that
item has been charged back for any reason. Nor may Licensee resubmit the amount
in question by preparing a new Sales Slip, unless that Sales Slip bears the
imprint to the Cardholder's Sears Card and is signed by the Cardholder.

                                       80
<PAGE>

Good Faith Chargeback Reversals

If the ninety (90) day reversal period has elapsed, Licensee may request a good
faith reversal if extreme extenuating circumstances exist. Sears, using its
reasonable judgment, shall be sole determiner in granting any good faith
reversals. If a good faith reversal is granted, the transaction will be posted
to the Cardholder's Account. If the Cardholder objects for any reason, the
amount will immediately be charged back to Licensee with no further reversal
rights.

Sears Card Payments at Designated Locations

1)    Licensee shall accept Sears Card payments at all Licensed Business
      locations that have the technical capability to do so (if Licensee is
      using a POS Terminal provided by Sears). Licensee shall accept such
      payments at no charge or fee to Sears Cardholders.

2)    Licensee shall ring each Sears Card payment through the POS Terminal and
      record the payment data at the time of receipt of the payment.

3)    Licensee must provide a receipt to Sears Cardholder for each payment,
      regardless of whether the payment is by check or cash if requested by the
      Cardholder.

4)    In the event that any Sears Cardholder payment does not post or is
      received in an incorrect amount, due to an error in ringing the payment or
      a systems malfunction by Licensee or at the Licensed Business, Licensee
      shall re-ring the payment, upon request by Sears and the Issuer's
      verification that the payment did not post.

5)    Licensee agrees to use reasonable efforts to assist Sears in researching
      any Cardholder inquiries regarding payments. In the event Licensee does
      not respond to Sears' inquiry within thirty (30) business days or is
      unable to provide sufficient documentation within such time, the amount of
      the payment in dispute will be subject to Chargeback pursuant to the
      Agreement.

6)    All checks for payments on a Cardholder's Sears Card account shall be made
      payable to "Sears" or "Sears, Roebuck and Co." and not to Licensee.

7)    Licensee agrees to follow all laws, regulations and reporting requirements
      applicable to taking any cash payments of ten thousand dollars ($10,000)
      or more.

                                       81<PAGE>

                                                                    EXHIBIT 10.4

                              EMPLOYMENT AGREEMENT

            THIS EMPLOYMENT AGREEMENT ("Agreement") is entered into as of June
28, 2004, by and between H&R Block Services, Inc., a Missouri corporation (the
"Company"), and Timothy C. Gokey ("Executive").

                                   ARTICLE ONE

                                   EMPLOYMENT

            1.01 - Agreement as to Employment. Effective June 28, 2004 (the
"Employment Date"), the Company hereby employs Executive to serve in the
capacity set forth in Section 1.02, and Executive hereby accepts such employment
by the Company, subject to the terms of this Agreement. The Company reserves the
right, in its sole discretion, to change the title of Executive at any time.

            1.02 - Duties.

            (a) Executive is employed by the Company to serve as its President,
U.S. Tax Operations, subject to the authority and direction of the Board of
Directors of the Company and the President of the Company. Subject to the
foregoing, Executive will have such authority and responsibility and duties as
are normally associated with the position of President, U.S. Tax Operations. The
Company reserves the right to modify, delete, add, or otherwise change
Executive's job responsibilities, in its sole discretion, at any time. Executive
will perform such other duties as are assigned to Executive from time to time.

            (b) So long as Executive is employed under this Agreement, Executive
agrees to devote Executive's full business time and efforts exclusively on
behalf of the Company and to competently and diligently discharge Executive's
duties hereunder. Executive will not be prohibited from (i) engaging in
personal, civic, charitable, educational, religious, or other nonemployment
activities that do not significantly interfere with Executive's full-time
employment hereunder and (ii) managing his personal investments or financial
affairs, provided such activities do not violate the other provisions of this
Agreement or the H&R Block, Inc. Code of Business Ethics & Conduct, which
Executive acknowledges having read and understood. Executive will comply fully
with all reasonable policies of the Company as are from time to time in effect
and applicable to Executive's position. Executive understands that the business
of H&R Block, Inc. ("Block"), the Company, and/or any other direct or indirect
subsidiary of Block (each such other subsidiary an "Affiliate") may be subject
to governmental regulation, some of which may require Executive to submit to
background investigation as a condition of Block, the Company, and/or
Affiliates' participation in certain activities subject to such regulation. If
Executive, Block, the Company, or Affiliates are unable to participate, in whole
or in part, in any such activity as the result of any action or inaction on the
part of Executive, then this Agreement and Executive's employment hereunder may
be terminated by the Company with reasonable notice and opportunity

                                       1
<PAGE>

to respond.

            1.03 - Compensation.

            (a) Base Salary. The Company will pay to Executive a minimum gross
salary at an annual rate of $400,000 ("Base Salary"), payable semimonthly or at
any other pay periods as the Company may use for its other executive-level
employees. The Base Salary will be reviewed no less often than annually during
the term of Executive's employment hereunder and, if increased, such increased
amount will become the "Base Salary" for purposes of this Agreement.

            (b) Short-Term Incentive Compensation. Executive shall participate
in the H&R Block Short-Term Incentive Plan and the discretionary short-term
incentive program. Under such Plan and program, Executive shall have an
aggregate target bonus for fiscal year 2005 of $240,000 and shall receive a
minimum guaranteed bonus of 50% of target and an opportunity to earn a maximum
of 150% of such target bonus (prorated as described below). Subject to such
minimum guarantee, the payment of the actual award under such Plan and program
shall be based upon such performance criteria which shall be determined by the
Compensation Committee of the Board of Directors of Block (the "Compensation
Committee"). Under such Plan and program, for fiscal year 2005 only, Executive's
actual incentive compensation shall be prorated based upon the number of months
during such year that Executive is actually employed by the Company, provided
that Executive must remain employed through April 30, 2005 to receive any
payments under the Plan and program. Such incentive compensation shall be paid
to Executive following the completion of fiscal year 2005 when the same is paid
to other senior executives of the Company.

            (c) Stock Options.

                  (i)   Executive shall be granted on the Employment Date a
      stock option under the H&R Block 2003 Long-Term Executive Compensation
      Plan, as amended (the "2003 Plan"), to purchase 50,000 shares of Block's
      common stock at an option price per share equal to its closing price on
      the New York Stock Exchange on the date of grant, such option to expire on
      the tenth anniversary of the date of grant; to vest and become exercisable
      as to one-third (16,666) of the shares covered thereby on the first
      anniversary of the date of grant, as to an additional one-third (16,667)
      of such shares on the second anniversary of the date of grant, and as to
      the remaining one-third (16,667) of the shares on the third anniversary of
      the date of grant; to be an incentive stock option for the maximum number
      of shares permitted by Internal Revenue Code Section 422 and the
      regulations promulgated thereunder; and to otherwise be a nonqualified
      stock option.

                  (ii)  If Executive becomes disabled, terminates employment
      with the Company or an Affiliate because of such disability, and qualifies
      for benefits under the Company's Long-Term Disability Plan, then any
      portion of any outstanding incentive stock options and nonqualified stock
      options that would have vested during the 12-month period following
      Executive's last day of active employment with the Company or an Affiliate
      ("Last Day of Employment") had Executive remained an employee with the
      Company or

                                       2
<PAGE>

      Affiliate during such 12-month period will vest as of the Last Day of
      Employment. Such disability vesting provision shall apply only to options
      (1) granted to the Executive under the 2003 Plan, or any similar stock
      option plan to the 2003 Plan or agreement, and (2) outstanding at the
      close of business on such Last Day of Employment. The determination of
      accelerated vesting shall be made as of the Last Day of Employment and
      shall be based solely on any time-specific vesting schedule included in
      the applicable stock option agreement without regard to any accelerated
      vesting provision not related to the Executive's long-term disability in
      such stock option agreement.

            (d) Restricted Stock. Executive shall be awarded on the Employment
Date, 10,000 restricted shares of Block's common stock ("Restricted Shares")
under the 2003 Plan. One-third of the 10,000 Restricted Shares shall vest (i.e.,
the restrictions on such shares shall terminate), respectively, on each of the
first three anniversaries following such Employment Date (in increments of
3,333, 3,333 and 3,334 whole shares). Prior to the time such Restricted Shares
are so vested, (i) such Restricted Shares shall be nontransferable, (ii)
Executive shall be entitled to receive any cash dividends payable with respect
to unvested Restricted Shares and vote such unvested Restricted Shares at any
meeting of shareholders of Block, and (iii) Executive may, if he so chooses,
recognize income by promptly filing a Section 83(b) election in accordance with
such section of the Internal Revenue Code of 1986, as amended (the "Code").

            (e) Reimbursement of Certain Legal Expenses. The Company will
reimburse Executive up to $7,500 for legal expenses actually incurred by
Executive in connection with negotiation, preparation and review of this
Agreement and any related agreement.

            1.04 - Relocation Benefits.

            (a) The Company will reimburse Executive for reasonable packing,
shipping, transportation costs and other expenses incurred by Executive in
relocating Executive, Executive's family and personal property to the Greater
Kansas City Area, in accordance with the H&R Block Executive Relocation Program.

            (b) If Executive's former employer requires Executive to repay
relocation expenses it paid in connection with Executive's relocation from
Minneapolis to Charlotte in 2003-2004, the Company will reimburse Executive's
former employer on behalf of Executive.

            (c) To the extent that Executive incurs taxable income related to
any relocation benefits paid pursuant to this Agreement, the Company will pay to
Executive such additional amount as is necessary to "gross up" such benefits and
cover the anticipated income tax liability resulting from such taxable income.

            1.05 - Business Expenses. The Company will promptly pay directly, or
reimburse Executive for, all business expenses, to the extent such expenses are
paid or incurred by Executive during the term hereof in accordance with the
Company's policy in effect from time to time and to the extent such expenses are
reasonable and necessary to the conduct by Executive of the

                                       3
<PAGE>
Company's business.

            1.06 - Fringe Benefits. During the term of Executive's employment
hereunder, and subject to the discretionary authority given to the applicable
benefit plan administrators, the Company will make available to Executive such
insurance, sick leave, deferred compensation, short-term incentive compensation,
bonuses, stock options, restricted stock, retirement, vacation, and other like
benefits as are approved and provided from time to time to the other
executive-level employees of the Company or Affiliates, including but not
limited to, entitling the Executive to participate in the H&R Block Deferred
Compensation Plan and the H&R Block Executive Survivor Plan, according to the
provisions of such plans.

            1.07 - Termination of Employment.

            (a) Without Notice. The Company may, at any time, in its sole
discretion, terminate this Agreement and the employment of Executive without
notice in the event of:

                  (i) Executive's misconduct that interferes with or prejudices
      the proper conduct of the business of Block, the Company or any Affiliate
      or which may reasonably result in harm to the reputation of Block, the
      Company and/or any Affiliate; or

                  (ii) Executive's commission of an act materially and
      demonstrably detrimental to the good will of Block or any subsidiary of
      Block, which act constitutes gross negligence or willful misconduct by
      Executive in the performance of Executive's material duties to Block or
      such subsidiary; or

                  (iii) Executive's commission of any act of dishonesty or
      breach of trust resulting or intending to result in material personal gain
      or enrichment of Executive at the expense of Block or any subsidiary of
      Block; or

                  (iv) Executive's violation of Article Two or Three of this
      Agreement; or

                  (v) Executive's conviction of a misdemeanor (involving an act
      of moral turpitude) or a felony; or

                  (vi) Executive's willful failure to discharge Executive's
      duties; or

                  (vii) Executive's suspension by the Internal Revenue Service
      from participation in the Electronic Filing Program; or

                  (vii) The inability of Executive, Block, the Company, and/or
      an Affiliate to participate, in whole or in part, in any activity subject
      to governmental regulation as the result of any action or inaction on the
      part of Executive, as described in Section 1.02(b); or

                  (viii) Executive's total and permanent disability. The term
      "total and

                                       4
<PAGE>

      permanent disability" will have the meaning ascribed thereto under any
      long-term disability plan maintained by the Company or Block for
      executives of the Company.

            (b) With Notice. Either party may terminate this Agreement for any
reason, or no reason, by providing not less than 45 days' prior written notice
of such termination to the other party, and, if such notice is properly given,
this Agreement and Executive's employment hereunder will terminate as of the
close of business on the 45th day after such notice is deemed to have been given
or such later date as is specified in such notice.

            (c) Termination Due to a Change of Control.

                  (i) If Executive or the Company terminates Executive's
      employment under this Agreement for any reason (or no reason) during the
      180-day period following the date of the occurrence of a "Change of
      Control" of Block then, upon any such termination of Executive's
      employment and conditioned on Executive's execution of an agreement with
      the Company under which Executive releases all known and potential claims
      against Block, the Company, and Affiliates, the Company will provide
      Executive, upon Executive's election (the "Change of Control Election")
      with the same level of severance compensation and benefits as would be
      provided under the H&R Block Severance Plan (the "Severance Plan") as the
      Severance Plan exists either (A) on the date of this Agreement or (B) on
      Executive's last day of active employment by the Company or any Affiliate
      (the "Last Day of Employment"), as if Executive had incurred a "Qualifying
      Termination" (as such term is defined in the Severance Plan); provided,
      however, (1) the "Severance Period" (as such term is defined in the
      Severance Plan) will be 12 months, notwithstanding any provision in the
      Severance Plan to the contrary, (2) Executive will be credited with not
      less than 12 "Years of Service" (as such term is defined in the Severance
      Plan) for the purpose of determining severance compensation under Section
      4(a) of the Severance Plan as it exists on the date of this Agreement or
      the comparable section of the Severance Plan as it exists on Executive's
      Last Day of Employment, notwithstanding any provision in the Severance
      Plan to the contrary, (3) any portion of any option to purchase shares of
      Block common stock granted pursuant to Sections 1.03(c) or 1.06 of this
      Agreement and held by Executive at the time of such termination of
      employment that is not yet vested in accordance with its terms shall fully
      vest upon the date of such termination of employment, and shall be
      exercisable for a period of three months after such date of termination of
      employment, and (4) any nonvested Restricted Shares awarded pursuant to
      Section 1.03(d) of this Agreement shall immediately vest on Executive's
      Last Day of Employment, notwithstanding any provision in the Severance
      Plan to the contrary, and (5) all restrictions on any Restricted Shares
      awarded to Executive other than the Restricted Shares awarded pursuant to
      Section 1.03(d) of this Agreement, that would have vested in accordance
      with their terms by reason of lapse of time within 18 months after the
      effective date of the termination of employment (absent such termination
      of employment) shall terminate (and such Restricted Shares shall be fully
      vested) and any Restricted Shares that would not have vested in accordance
      with their terms by reason of lapse of time within 18 months after the
      effective date of termination of employment shall

                                       5
<PAGE>

      be forfeited, notwithstanding any provision in the Severance Plan to the
      contrary. The Severance Plan as it exists on the date of this Agreement is
      attached hereto as Exhibit A. Executive must notify the Company in writing
      within 5 business days after Executive's Last Day of Employment of
      Executive's Change of Control Election. Severance compensation and
      benefits provided under this Section 1.07(c) will terminate immediately if
      Executive violates Sections 3.02, 3.03, or 3.05 of this Agreement or
      becomes reemployed with the Company or an Affiliate.

                  (ii) For the purpose of this subsection, a "Change of Control"
      means:

                        (A) the acquisition, other than from Block, by any
            individual, entity or group (within the meaning of Section 13(d)(3)
            or 14(d)(2) of the Securities Exchange Act of 1934, as amended (the
            "Exchange Act")), of beneficial ownership (within the meaning of
            Rule 13d-3 promulgated under the Exchange Act) of 35% or more of the
            then outstanding voting securities of Block entitled to vote
            generally in the election of directors, but excluding, for this
            purpose, any such acquisition by Block or any of its subsidiaries,
            or any employee benefit plan (or related trust) of Block or its
            subsidiaries, or any corporation with respect to which, following
            such acquisition, more than 50% of the then outstanding voting
            securities of such corporation entitled to vote generally in the
            election of directors is then beneficially owned, directly or
            indirectly, by all or substantially all of the individuals and
            entities who were the beneficial owners of the voting securities of
            Block immediately prior to such acquisition in substantially the
            same proportion as their ownership, immediately prior to such
            acquisition, of the then outstanding voting securities of Block
            entitled to vote generally in the election of directors, as the case
            may be; or

                        (B) individuals who, as of the date hereof, constitute
            the Board of Directors of Block (generally, the "Board," and as of
            the date hereof, the "Incumbent Board") cease for any reason to
            constitute at least a majority of the Board, provided that any
            individual or individuals becoming a director subsequent to the date
            hereof, whose election, or nomination for election by Block's
            shareholders, was approved by a vote of at least a majority of the
            Board (or nominating committee of the Board) will be considered as
            though such individual were a member or members of the Incumbent
            Board, but excluding, for this purpose, any such individual whose
            initial assumption of office is in connection with an actual or
            threatened election contest relating to the election of the
            directors of Block (as such terms are used in Rule 14a-11 of
            Regulation 14A promulgated under the Exchange Act); or

                        (C) the completion of a reorganization, merger or
            consolidation approved by the shareholders of Block, in each case,
            with respect to which all or substantially all of the individuals
            and entities who were the respective beneficial owners of the voting
            securities of Block immediately prior to such reorganization, merger
            or consolidation do not, following such reorganization, merger or
            consolidation, beneficially own, directly or indirectly, more than
            50% of the then

                                       6
<PAGE>

            outstanding voting securities entitled to vote generally in the
            election of directors of the corporation resulting from such
            reorganization, merger or consolidation, or a complete liquidation
            or dissolution of Block, as approved by the shareholders of Block,
            or the sale or other disposition of all or substantially all of the
            assets of Block, as approved by the shareholders of Block.

            (d) Termination for Good Reason.

                  (i)   If Executive terminates Executive's employment under
            this Agreement for "good reason" then, upon any such termination of
            Executive's employment and conditioned on Executive's execution of
            an agreement with the Company under which Executive releases all
            known and potential claims against Block, the Company and
            Affiliates, the Company will provide Executive with the same level
            of severance compensation and benefits as would be provided under
            the Severance Plan as the Severance Plan exists on the date of this
            Agreement, as if Executive had incurred a "Qualifying Termination"
            (as such term is defined in the Severance Plan); provided, however,
            (1) the "Severance Period" (as such term is defined in the Severance
            Plan) will be 12 months, notwithstanding any provision in the
            Severance Plan to the contrary, and; (2) Executive will be credited
            with not less than 12 "Years of Service" (as such term is defined in
            the Severance Plan) for the purpose of determining severance
            compensation under Section 4(a) of the Severance Plan as it exists
            on the date of this Agreement or the comparable section of the
            Severance Plan as it exists on Executive's Last Day of Employment,
            notwithstanding any provision in the Severance Plan to the contrary,
            and (3) all restrictions on any Restricted Shares awarded to
            Executive that would have vested in accordance with their terms by
            reason of lapse of time within 18 months after the effective date of
            the termination of employment (absent such termination of
            employment) shall terminate (and such Restricted Shares shall be
            fully vested) and any Restricted Shares that would not have vested
            in accordance with their terms by reason of lapse of time within 18
            months after the effective date of termination of employment shall
            be forfeited, notwithstanding any provision in the Severance
            Agreement to the contrary. The Severance Plan as it exists on the
            date of this Agreement is attached hereto as Exhibit A. Severance
            compensation and benefits provided under this Section 1.07(d) will
            terminate immediately if Executive violates Sections 3.02, 3.03, or
            3.05 of this Agreement or becomes reemployed with the Company or an
            Affiliate.

                  (ii)  For the purpose of this subsection, "good reason" shall
            mean:

                  (A)   Any material diminution in Executive's duties,
                  responsibilities, or authority from those in effect on the
                  Employment Date (a "Diminution Event"). If a Diminution Event
                  occurs, Executive shall have 45 days from the date of such
                  Diminution Event to terminate his employment for good reason
                  for this reason. If Executive does not terminate his
                  employment for

                                       7
<PAGE>

                  this reason within such 45 day period, Executive waives his
                  right to terminate his employment by reason of such Diminution
                  Event; or

                  (B)   A reduction by the Company in Executive's base salary to
                  an annual rate below $400,000, notwithstanding any other
                  provision in this agreement; or

                  (C)   Any other material breach of this Agreement by the
                  Company which is not remedied by the Company within a
                  reasonable period of time not to exceed 30 days after the
                  Company's receipt of written notice of the breach from
                  Executive.

                  (D)   To the extent that this Agreement or any agreement
                  referred to herein imposes an obligation on Block or otherwise
                  requires that Block take (or refrain from taking) any action,
                  any material breach of such obligation or requirement by Block
                  shall be treated as a material breach of this Agreement by the
                  Company.

            (e) Severance. Executive will receive severance compensation and
benefits as would be provided under the Severance Plan, as the same may be
amended from time to time, if Executive incurs a "Qualifying Termination," as
such term is defined in the Severance Plan, and executes an agreement with the
Company under which Executive releases all known and potential claims against
Block, the Company, and Affiliates. Such compensation and benefits will, upon
Executive's election (the "Severance Election") be at the same level of
severance compensation and benefits as would be provided under the Severance
Plan as such plan exists either (A) on the date of this Agreement or (B)
Executive's Last Day of Employment; provided, however, (1) the "Severance
Period" (as such term is defined in the Severance Plan) will be 12 months,
notwithstanding any provision in the Severance Plan to the contrary, and (2)
Executive will be credited with not less than 12 "Years of Service" (as such
term is defined in the Severance Plan) for the purpose of determining severance
compensation under Section 4(a) of the Severance Plan as it exists on the date
of this Agreement or the comparable section of the Severance Plan as it exists
on Executive's Last Day of Employment, notwithstanding any provision in the
Severance Plan to the contrary, and (3) all restrictions on any Restricted
Shares awarded to Executive that would have vested in accordance with their
terms by reason of lapse of time within 18 months after the effective date of
the termination of employment (absent such termination of employment) shall
terminate (and such Restricted Shares shall be fully vested) and any Restricted
Shares that would not have vested in accordance with their terms by reason of
lapse of time within 18 months after the effective date of termination of
employment shall be forfeited, notwithstanding any provision in the Severance
Agreement to the contrary. The Severance Plan as it exists on the date of this
Agreement is attached hereto as Exhibit A. Executive must notify the Company in
writing within 5 business days after Executive's Last Day of Employment of
Executive's Severance Election. Severance compensation and benefits provided
under this Section 1.07(d) will terminate immediately if Executive violates
Sections 3.02, 3.03, or 3.05 of this Agreement or becomes reemployed with the
Company or an Affiliate.

                                       8
<PAGE>

            (f) Death/Disability. In the event of Executive's death or total and
permanent disability, as determined by any long-term disability plan maintained
by the Company or Block for its executives, the Executive or his estate shall be
paid all compensation and benefits set forth under the Severance Plan and as
described in paragraph (e) hereof, as if Executive incurred a "Qualifying
Termination," as such term is defined under the Severance Plan.

            (g) Further Obligations. Upon termination of Executive's employment
under this Agreement, neither the Company, Block, nor any Affiliate will have
any further obligations under this Agreement and no further payments of Base
Salary or other compensation or benefits will be payable by the Company, Block,
or any Affiliate to Executive, except (i) as set forth in this Section 1.07,
(ii) as required by the express terms of any written benefit plans or written
arrangements maintained by the Company or Block and applicable to Executive at
the time of such termination of Executive's employment, or (iii) as may be
required by law. Any termination of this Agreement, however, will not be
effective as to Sections 3.02, 3.03 and 3.05, or any other portions or
provisions of this Agreement which, by their express terms, require performance
by either party following termination of this Agreement.

                                   ARTICLE TWO

                                 CONFIDENTIALITY

            2.01 - Background and Relationship of Parties. The parties hereto
acknowledge (for all purposes including, without limitation, Articles Two and
Three of this Agreement) that Block and its subsidiaries have been and will be
engaged in a continuous program of acquisition and development respecting their
businesses, present and future, and that, in connection with Executive's
employment by the Company, Executive will be expected to have access to all
information of value to the Company and Block and that Executive's employment
creates a relationship of confidence and trust between Executive and Block with
respect to any information applicable to the businesses of Block and its
subsidiaries. Executive will possess or have unfettered access to information
that has been created, developed, or acquired by Block and its subsidiaries or
otherwise become known to Block and its subsidiaries and which has commercial
value in the businesses in which Block and its subsidiaries have been and will
be engaged and has not been publicly disclosed by Block. All information
described above is hereinafter called "Proprietary Information." By way of
illustration, but not limitation, Proprietary Information includes trade
secrets, customer lists and information, employee lists and information,
developments, systems, designs, software, databases, know-how, marketing plans,
product information, business and financial information and plans, strategies,
forecasts, new products and services, financial statements, budgets,
projections, prices, and acquisition and disposition plans. Proprietary
Information does not include any portions of such information which are now or
hereafter made public by third parties in a lawful manner or made public by
parties hereto without violation of this Agreement.

            2.02 - Proprietary Information is Property of Block.

                                       9
<PAGE>

            (a) All Proprietary Information is the sole property of Block (or
the applicable subsidiary of Block) and its assigns, and Block (or the
applicable subsidiary of Block) is the sole owner of all patents, copyrights,
trademarks, names, and other rights in connection therewith and without regard
to whether Block (or any subsidiary of Block) is at any particular time
developing or marketing the same. Executive hereby assigns to Block any rights
Executive may have or may acquire in such Proprietary Information. At all times
during and after Executive's employment with the Company or any Affiliate,
Executive will keep in strictest confidence and trust all Proprietary
Information and Executive will not use or disclose any Proprietary Information
without the written consent of Block, except as may be necessary in the ordinary
course of performing duties as an employee of the Company or as may be required
by law or the order of any court or governmental authority.

            (b) In the event of any termination of Executive's employment
hereunder, Executive will promptly deliver to the Company all copies of all
documents, notes, drawings, programs, software, specifications, documentation,
data, Proprietary Information, and other materials and property of any nature
belonging to Block or any subsidiary of Block and obtained during the course of
Executive's employment with the Company. In addition, upon such termination,
Executive will not remove from the premises of Block or any subsidiary of Block
any of the foregoing or any reproduction of any of the foregoing or any
Proprietary Information that is embodied in a tangible medium of expression.

                                  ARTICLE THREE

           NON-HIRING; NON-SOLICITATION; NO CONFLICTS; NON-COMPETITION

            3.01 - General. The parties hereto acknowledge that, during the
course of Executive's employment by the Company, Executive will have access to
information valuable to the Company and Block concerning the employees of Block
and its subsidiaries ("Block Employees") and, in addition to Executive's access
to such information, Executive may, during (and in the course of) Executive's
employment by the Company, develop relationships with such Block Employees
whereby information valuable to Block and its subsidiaries concerning the Block
Employees was acquired by Executive. Such information includes, without
limitation: the identity, skills, and performance levels of the Block Employees,
as well as compensation and benefits paid by Block to such Block Employees.
Executive agrees and understands that it is important to protect Block, the
Company, Affiliates and their employees, agents, directors, and clients from the
unauthorized use and appropriation of Block Employee information, Proprietary
Information, and trade secret business information developed, held, or used by
Block, the Company, or Affiliates, and to protect Block, the Company, and
Affiliates and their employees, agents, directors, and customers Executive
agrees to the covenants described in this Article III.

            3.02 - Non-Hiring. During the period of Executive's employment
hereunder, and for a period of 1 year after the later of Executive's Last Day of
Employment or cessation of such payments, Executive may not directly or
indirectly recruit, solicit, or hire any Block Employee or

                                       10
<PAGE>

otherwise induce any such Block Employee to leave the employment of Block (or
the applicable employer-subsidiary of Block) to become an employee of or
otherwise be associated with any other party or with Executive or any company or
business with which Executive is or may become associated. The running of the
1-year period will be suspended during any period of violation and/or any period
of time required to enforce this covenant by litigation or threat of litigation.

            3.03 - Non-Solicitation. During the period of Executive's employment
hereunder and during the time Executive is receiving payments hereunder, and for
1 year after the later of Executive's Last Day of Employment or cessation of
such payments, Executive may not directly or indirectly solicit or enter into
any arrangement with any person or entity which is, at the time of the
solicitation, a significant customer or vendor of the Company or an Affiliate
for the purpose of engaging in any business transaction of the nature performed
by the Company or such Affiliate, or contemplated to be performed by the Company
or such Affiliate, for such customer or vendor, provided that this Section 3.03
will only apply to customers or vendors for whom Executive personally provided
services while employed by the Company or an Affiliate or customers or vendors
about whom or which Executive acquired material information while employed by
the Company or an Affiliate. The running of the 1-year period will be suspended
during any period of violation and/or any period of time required to enforce
this covenant by litigation or threat of litigation.

            3.04 - No Conflicts. Executive represents in good faith that, to the
best of Executive's knowledge, the performance by Executive of all the terms of
this Agreement will not breach any agreement to which Executive is or was a
party and which requires Executive to keep any information in confidence or in
trust. Executive has not brought and will not bring to the Company or Block nor
will Executive use in the performance of employment responsibilities at the
Company any proprietary materials or documents of a former employer that are not
generally available to the public, unless Executive has obtained express written
authorization from such former employer for their possession and use. Executive
has not and will not breach any obligation of confidentiality that Executive may
have to former employers and Executive will fulfill all such obligations during
Executive's employment with the Company.

            3.05 - Non-Competition. During the period of Executive's employment
hereunder and during the time Executive is receiving payments hereunder, and for
1 year after the later of Executive's Last Day of Employment or cessation of
such payments, Executive may not engage in, or own or control any interest in
(except as a passive investor in less than one percent of the outstanding
securities of publicly held companies), or act as an officer, director or
employee of, or consultant, advisor or lender to, any firm, corporation,
partnership, limited liability company, institution, business, government
agency, or entity that engages in any line of business that is competitive with
any Line of Business of Block (as defined below), provided that this Section
3.05 will not apply to Executive if Executive's primary place of employment by
the Company or an Affiliate as of the Last Day of Employment is in either the
State of California or the State of North Dakota. "Line of Business of Block"
means any line of business (including lines of business under evaluation or
development) of the Company, as well as any one or more lines of business
(including lines of business under evaluation or development) of any Affiliate
by which

                                       11
<PAGE>

Executive was employed during the two-year period preceding the Last Day of
Employment, provided that, "Line of Business of Block" will in all events
include, but not be limited to, the income tax return preparation business, and
provided further that if Executive's employment was, as of the Last Day of
Employment or during the 2-year period immediately prior to the Last Day of
Employment, with HRB Management, Inc. or any successor entity thereto, "Line of
Business of Block" means any line of business (including lines of business under
evaluation or development) of Block and all of its subsidiaries. The running of
the 1-year period will be suspended during any period of violation and/or any
period of time required to enforce this covenant by litigation or threat of
litigation.

            3.06 - Effectiveness of Agreement. A change in Executive's employer
to a subsidiary or affiliate corporation of the Company shall not trigger the
provisions of Article Three of this Agreement.

            3.07 - Reasonableness of Restrictions. Should any provisions of any
Article of this Agreement be determined to be invalid, illegal, or otherwise
unenforceable or unreasonable in scope by any court of competent jurisdiction,
the validity, legality, and enforceability of the other provisions of this
Agreement will not be affected thereby and the provision found invalid, illegal,
or otherwise unenforceable or unreasonable will be considered by the Company and
Executive to be amended as to scope of protection, time, or geographic area (or
any one of them, as the case may be) in whatever manner is considered reasonable
by that court and, as so amended, will be enforced.

                                  ARTICLE FOUR

                                  MISCELLANEOUS

            4.01 - Third-Party Beneficiary. The parties hereto agree that Block
is a third-party beneficiary as to the obligations imposed upon Executive under
this Agreement and as to the rights and privileges to which the Company is
entitled pursuant to this Agreement, and that Block is entitled to all of the
rights and privileges associated with such third-party-beneficiary status.

            4.02 - Entire Agreement. This Agreement constitutes the entire
agreement and understanding between the Company and Executive concerning the
subject matter hereof. No modification, amendment, termination, or waiver of
this Agreement will be binding unless in writing and signed by Executive and a
duly authorized officer of the Company. Failure of the Company, Block, or
Executive to insist upon strict compliance with any of the terms, covenants, or
conditions hereof will not be deemed a waiver of such terms, covenants, and
conditions.

            4.03 - Specific Performance by Executive. The parties hereto
acknowledge that money damages alone will not adequately compensate the Company
or Block or Executive for breach of any of the covenants and agreements herein
and, therefore, in the event of the breach or threatened breach of any such
covenant or agreement by either party, in addition to all other remedies
available at law, in equity or otherwise, a wronged party will be entitled to
injunctive relief compelling specific performance of (or other compliance with)
the terms hereof.

                                       12
<PAGE>

            4.04 - Successors and Assigns. This Agreement is binding upon
Executive and the heirs, executors, assigns and administrators of Executive or
Executive's estate and property and will inure to the benefit of the Company,
Block and their successors and assigns. Executive may not assign or transfer to
others the obligation to perform Executive's duties hereunder. The Company may
assign this Agreement to an Affiliate with the consent of Executive, in which
case, after such assignment, the "Company" means the Affiliate to which this
Agreement has been assigned.

            4.05 - Withholding Taxes. From any payments due hereunder to
Executive from the Company, there will be withheld amounts reasonably believed
by the Company to be sufficient to satisfy liabilities for federal, state, and
local taxes and other charges and customary withholdings. Executive remains
primarily liable to such authorities for such taxes and charges to the extent
not actually paid by the Company. This Section 4.05 does not affect the
Company's obligation to "gross up" any relocation benefits paid to Executive
pursuant to Subsection 1.04(b).

            4.06 - Indemnification. To the fullest extent permitted by law and
Block's Bylaws, the Company hereby indemnifies during and after the period of
Executive's employment hereunder Executive from and against all loss, costs,
damages, and expenses including, without limitation, legal expenses of counsel
selected by the Company to represent the interests of Executive (which expenses
the Company will, to the extent so permitted, advance to executive as the same
are incurred) arising out of or in connection with the fact that Executive is or
was a director, officer, employee, or agent of the Company or Block or serving
in such capacity for another corporation at the request of the Company or Block.
Notwithstanding the foregoing, the indemnification provided in this Section 4.06
will not apply to any loss, costs, damages, and expenses arising out of or
relating in any way to any employment of Executive by any former employer or the
termination of any such employment.

            4.07 - Right to Offset. To the extent not prohibited by applicable
law and in addition to any other remedy, the Company has the right but not the
obligation to offset any amount that Executive owes the Company under this
Agreement against any amounts due Executive by Block, the Company, or
Affiliates.

            4.08 - Waiver of Jury Trial. Both parties to this Agreement, and
Block, as a third-party beneficiary pursuant to Section 4.01 of this Agreement,
waive any and all right to any trial by jury in any action or proceeding
directly or indirectly related to this Agreement and Executive's employment
hereunder.

            4.09 - Notices. All notices required or desired to be given
hereunder must be in writing and will be deemed served and delivered if
delivered in person or mailed, postage prepaid to Executive at:
_________________________________; and to the Company at: 4400 Main Street,
Kansas City, Missouri 64111, Attention: President, with a copy to H&R Block,
Inc., 4400 Main Street, Kansas City, Missouri 64111, Attention: Corporate
Secretary; or to such other address and/or person designated by either party in
writing to the other party. Any notice given by mail will be deemed given as of
the date it is so mailed and postmarked or received by a nationally

                                       13
<PAGE>

recognized overnight courier for delivery.

            4.10 - Counterparts. This Agreement may be signed in counterparts
and delivered by facsimile transmission confirmed promptly thereafter by actual
delivery of executed counterparts.

      Executed as a sealed instrument under, and to be governed by, construed
and enforced in accordance with, the laws of the State of Missouri.

                                        EXECUTIVE:

Dated: 6/28/04                               /s/ Timothy C. Gokey
                                             -----------------------------------
                                                     Timothy C. Gokey

Accepted and Agreed:

H&R Block Services, Inc.,
a Missouri corporation

By: /s/ Jeffery W. Yabuki
    --------------------------------
     Jeffery W. Yabuki, President

Dated: 7/03/04

                                       14

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00071-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00071-of-00352.parquet"}]]