Document:

Form of Transitional Agreement

 Exhibit 10.3 
  

  
  
  
 TRANSITIONAL AGREEMENT 
  
  
 among 
  
  
 CENDANT
CORPORATION, 
  
  
 CENDANT OPERATIONS, INC. 
  
  
 and 
  
  
 JACKSON HEWITT TAX SERVICE INC. 
  
  
 Dated as of
                    , 2004 
  
  
  

 TABLE OF CONTENTS 
  

					
	ARTICLE I
	
	SERVICES
			
	 Section 1.1
	  	Provision of Services	  	1
	 Section 1.2
	  	Additional Services	  	1
	 Section 1.3
	  	Obligations as to Additional Services	  	2
	 Section 1.4
	  	Term of Agreement and Services	  	2
	 Section 1.5
	  	Subcontracting of Services	  	2
	 Section 1.6
	  	Standard of Service	  	2
	 Section 1.7
	  	Right to Decline Services	  	3
	 Section 1.8
	  	Compensation and Other Payments	  	3
	 Section 1.9
	  	Billing and Payment Terms	  	3
	 Section 1.10
	  	Interruption of Services	  	4
	 Section 1.11
	  	Supervision and Compensation	  	5
	 Section 1.12
	  	Staffing of Personnel	  	5
	
	ARTICLE II
	
	COSTS AND EXPENSES
			
	 Section 2.1
	  	Allocation of Costs and Expenses Related to the Initial Public Offering	  	5
	
	ARTICLE III
	
	MUTUAL OBLIGATIONS; COVENANTS
			
	 Section 3.1
	  	Legal Actions	  	6
	 Section 3.2
	  	Providing Periodic Reports	  	6
	 Section 3.3
	  	Public Announcements	  	6
	 Section 3.4
	  	Means of Providing Services	  	6
	 Section 3.5
	  	Further Assurances	  	7
	
	ARTICLE IV
	
	TAX MATTERS
			
	 Section 4.1
	  	Preparation and Filing of Returns; Payment of Taxes	  	7
	 Section 4.2
	  	Indemnification	  	7
	 Section 4.3
	  	Amendments of Tax Returns; Refunds and Credits	  	7
	 Section 4.4
	  	Notice; Control of Contests	  	7
	 Section 4.5
	  	Cooperation	  	8
	 Section 4.6
	  	Tax Sharing Agreements	  	8
	 Section 4.7
	  	Tax Treatment	  	8
	 Section 4.8
	  	Survival; Conflicts	  	8
	 Section 4.9
	  	Service Taxes	  	8
	 Section 4.10
	  	Limitation of Damages	  	9

  
  

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	ARTICLE V
	
	ACCESS TO INFORMATION, PERSONNEL AND HISTORICAL RECORDS
			
	 Section 5.1
	  	Information and Personnel Shared Historical Records	  	9
	 Section 5.2
	  	Access to Information	  	9
	 Section 5.3
	  	Litigation Cooperation	  	10
	 Section 5.4
	  	Attorney Client Privilege	  	10
	
	ARTICLE VI
	
	CONFIDENTIALITY
			
	 Section 6.1
	  	Confidential Information	  	10
	 Section 6.2
	  	Exceptions	  	10
	 Section 6.3
	  	Additional Responsibilities	  	11
	
	ARTICLE VII
	
	DISCLAIMER AND LIMITATION OF LIABILITY
			
	 Section 7.1
	  	Disclaimer of Warranties	  	11
	 Section 7.2
	  	Limitation of Consequential Damages	  	11
	
	ARTICLE VIII
	
	BUSINESS AND REGISTRATION STATEMENT INDEMNIFICATION
			
	 Section 8.1
	  	General Cross Indemnification	  	12
	 Section 8.2
	  	Registration Statement Indemnification	  	12
	 Section 8.3
	  	Contribution	  	13
	 Section 8.4
	  	Procedure	  	14
	 Section 8.5
	  	Other Matters	  	14
	
	 ARTICLE IX

	
	 OTHER PROVISIONS

			
	 Section 9.1
	  	Records	  	15
	 Section 9.2
	  	Inspection Rights	  	15
	 Section 9.3
	  	Non-Solicitation	  	15
	
	ARTICLE X
	
	TERMINATION
			
	 Section 10.1
	  	Termination	  	16
	 Section 10.2
	  	Termination Notices	  	16

  
  

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	 Section 10.3
	  	Consequences of Termination	  	16
	 Section 10.4
	  	Survival	  	17
	
	ARTICLE XI
	
	MISCELLANEOUS
			
	 Section 11.1
	  	Force Majeure	  	17
	 Section 11.2
	  	Assignment	  	17
	 Section 11.3
	  	Relationship of the Parties	  	17
	 Section 11.4
	  	Governing Law and Submission to Jurisdiction	  	17
	 Section 11.5
	  	Entire Agreement	  	18
	 Section 11.6
	  	Notices	  	18
	 Section 11.7
	  	Negotiation and Mediation	  	19
	 Section 11.8
	  	Conflicting Provisions	  	20
	 Section 11.9
	  	Severability	  	20
	 Section 11.10
	  	Interpretation	  	20
	 Section 11.11
	  	Counterparts	  	21
	 Section 11.12
	  	Further Cooperation	  	21
	 Section 11.13
	  	Amendment and Waiver	  	21
	 Section 11.14
	  	Duly Authorized Signatories	  	21
	 Section 11.15
	  	Waiver of Trial By Jury	  	21
	 Section 11.16
	  	Descriptive Headings	  	21
	 Section 11.17
	  	No Third Party Beneficiaries	  	21
	 Section 11.18
	  	Binding Nature of Agreement	  	21
	 Section 11.19
	  	Certain Definitions	  	21
	
	Exhibit A
			
	 A-1
	  	Tax Administration	  	 
	 A-2
	  	Human Resources	  	 
	 A-3
	  	Event Marketing	  	 
	 A-4
	  	Financial Systems Management	  	 
	 A-5
	  	Treasury Services	  	 
	 A-6
	  	Revenue Audit Services	  	 
	 A-7
	  	Call Support	  	 
	 A-8
	  	Accounts Payable	  	 
	 A-9
	  	Public and Regulatory Affairs	  	 
	 A-10
	  	Payroll	  	 
	 A-11
	  	Information Technology and Telecommunications	  	 
	 A-12
	  	Legal Document Management Systems	  	 
	 A-13
	  	Executive Financial Consulting Services Program	  	 

  
  

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 TRANSITIONAL AGREEMENT (this “Agreement”), dated as of
                    , 2004 (the “Effective Date”), by and among Cendant Operations, Inc., a Delaware corporation (“Cendant
Operations”), Cendant Corporation, a Delaware corporation (together with its Subsidiaries, “Cendant”) and Jackson Hewitt Tax Service Inc., a Delaware corporation (“Jackson Hewitt”). Each of Cendant
Operations, Cendant and Jackson Hewitt is sometimes referred to herein as a “Party” and collectively, as the “Parties.” 
  
  
 W I T N E S S E T H: 
  
 WHEREAS, Cendant is the indirect owner of all of the issued and outstanding common
stock, par value $.01 per share (the “Common Stock”), of Jackson Hewitt immediately prior to the date hereof; and 
  
 WHEREAS, Cendant Operations and Jackson Hewitt have each determined that it is desirable to enter into this Agreement, which sets forth the terms of certain
relationships and other agreements among Cendant Operations, Cendant and Jackson Hewitt following the date of the closing (the “Closing Date”) of the Initial Public Offering. 
  
 NOW, THEREFORE, in contemplation of Jackson Hewitt ceasing to be so wholly owned by
Cendant and in consideration of the foregoing and the covenants and agreements set forth herein, the Parties, intending to be legally bound hereby, agree as follows: 
  
  
 ARTICLE I 
  
 SERVICES 
  
 Section 1.1    Provision of Services. Upon the terms and subject to the conditions set forth in this
Agreement, Cendant Operations agrees to provide to Jackson Hewitt those services described in Exhibit A attached hereto, each on and pursuant to the terms set forth therein (together, with the Additional Services (as defined in Section 1.2), the
“Services”). 
  
 Section 1.2    Additional
Services. From time to time during the Term (as defined in Section 1.4), Jackson Hewitt may find it desirable to request, in addition to the Services described in Exhibit A, additional services to be made available to Jackson Hewitt by Cendant
Operations (“Additional Services”). In the event that Jackson Hewitt makes a written request that Cendant Operations provide Additional Services and Cendant Operations agrees to provide such Additional Services, the Parties shall
negotiate in good faith and execute amendments to Exhibit A for such Additional Services that shall set forth, among other things, (a) the time period during which the Additional Services shall be provided, (b) a description of the Additional
Services, and (c) 
  

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 and the estimated charge for the Additional Services. Cendant Operations’s obligations with respect to providing any such
Additional Services shall become effective only upon an amendment to Exhibit A being duly executed and delivered by each Party. It is understood that Cendant Operations has no obligation to provide Additional Services and may reject any request by
Jackson Hewitt for Additional Services for any reason or for no reason. 
  
 Section 1.3    Obligations as to Additional Services. Cendant Operations agrees to enter into discussions with Jackson Hewitt to provide any Additional Services that (i) Jackson Hewitt is unable to obtain from a
third party provider, (ii) are directly dependent upon or inextricably intertwined with the Services and (iii) were inadvertently and unintentionally omitted from the list of Services; provided, however, that Cendant Operations shall not be
obligated to provide such Additional Services if, following good-faith negotiation, the Parties are unable to reach agreement on such terms. 
  
 Section 1.4    Term of Agreement and Services. The term of each Service identified in Exhibit A shall commence upon the Effective Date
and, unless earlier terminated by the Parties as provided herein, shall expire on the date as set forth for each Service in Exhibit A (the “Term”). 
  
 Section 1.5    Subcontracting of Services. Jackson Hewitt acknowledges that prior to the Effective Date,
Cendant Operations may have subcontracted with unaffiliated third parties to provide services in connection with all or any portion of the Services to be provided hereunder. Cendant Operations reserves the right to subcontract with unaffiliated
third parties to provide the Services or to enter into new subcontract relationships for any Service provided that the level of service remains consistent with the level of service previously provided to Jackson Hewitt. 
  
 Section 1.6    Standard of Service. Cendant Operations
agrees that in providing (or causing others to provide) the Services under this Agreement, it shall (and shall cause each affiliate or advisor and, to the extent practicable, any or other third-party service provider to): (i) conduct itself in
accordance with (A) standards of quality consistent with the standards applied by Cendant Operations as of the Effective Date with respect to the specific matters in question, and (B) standards of quality consistent with those applied by Cendant
Operations hereafter with respect to the specific matters in question in its own business; (ii) comply with all laws, regulations and orders applicable to the conduct of the activities contemplated hereby in all material respects; (iii) comply in
all material respects with any applicable standards, procedures, policies, operating guidelines, practices and instructions set forth in Exhibit A, describing the relevant Services; and (iv) comply in all material respects with any commercially
reasonable standards, procedures, policies, operating guidelines, practices and instructions imposed by third-parties in connection with the Services. Notwithstanding the foregoing, it shall not be deemed to be a breach of this Agreement if Cendant
Operations fails to meet the standards required under this Section 1.6 because of the failure of Jackson Hewitt to cooperate with or provide information or services to Cendant Operations as required under this Agreement. 
  

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 (a)    In addition to the provisions of Section 1.6, if Jackson Hewitt desires
a higher quality of the Services than Cendant Operations is otherwise obligated to provide pursuant to Section 1.6 or any of the other provisions of this Agreement, including Exhibit A, Jackson Hewitt will be entitled to receive such higher
level of quality after giving no less than 30 days’ prior written notice to Cendant Operations if (i) Jackson Hewitt agrees to pay for all additional Actual Costs associated with such increased level and (ii) in the sole judgment of Cendant
Operations, such increased level does not impose an additional burden on Cendant Operations. 
  
 (b)    Cendant Operations shall promptly notify Jackson Hewitt of any event or circumstance of which Cendant Operations or any
of its representatives has knowledge that would or would be reasonably likely to cause a disruption in the Services. 
  
 Section 1.7    Right to Decline Services. Notwithstanding anything contained herein or in Exhibit A, Cendant Operations may decline to
provide all or any part of any particular Services, if Cendant Operations reasonably believes that the performance of its obligations relating thereto would violate any applicable law, regulation, judicial or administrative ruling or decision, any
property right or agreement or any announcement, policy or standard applicable to its business, but only (a) to the extent reasonably necessary for Cendant Operations to ensure compliance therewith, (b) after Cendant Operations has applied
commercially reasonable efforts to reduce the amount and/or effect of any such restrictions and (c) after Cendant Operations has delivered written notice to Jackson Hewitt specifying in reasonable detail the nature of the applicable restrictions and
of any proposed resulting modification in Cendant Operations’s obligations. 
  
 Section 1.8    Compensation and Other Payments. Jackson Hewitt agrees to pay Cendant Operations, in accordance with Section 1.9, an amount equal to the sum of the following items (collectively, the
“Jackson Hewitt Payables”): 
  
 (a)    An amount in cash equal the amounts set forth in Exhibit A; 
  
 (b)    If applicable, the Actual Cost of any Additional Services provided by Cendant Operations pursuant to Section 1.2; and

  
 (c)    If applicable, incremental
increases in the Actual Cost of Services for increased levels of Services provided by Cendant Operations pursuant to Section 1.6(a). 
  
 Section 1.9    Billing and Payment Terms. 
  
 (a)    Jackson Hewitt agrees to pay Cendant Operations in accordance with, and subject to, the billing and payment terms set
forth in Exhibit A for each of the Services. Amounts not paid in accordance with this Section 1.9(a) within the period due as set forth in Exhibit A shall accumulate interest at the rate of 10 percent per annum or the maximum lawful
rate, whichever is less (such rate being referred to herein as the “Interest Rate”). Upon the termination of the Services, Cendant Operations will invoice Jackson Hewitt for Services incurred or other applicable charges since the
last invoice in accordance with the terms and conditions set forth herein and in Exhibit A. 
  

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 (b)    In the event Jackson Hewitt does not pay any sum, or any part thereof,
in accordance with this Section 1.9, Cendant Operations shall, effective 30 days following the delivery of written notice to Jackson Hewitt of such payment default, have no further obligation pursuant to this Agreement to provide Services to Jackson
Hewitt until such unpaid balance plus all accrued interest at the applicable Interest Rate shall have been paid; provided that Cendant Operations shall not be relieved of any of its obligations to provide Services pursuant to this Agreement
if, following the delivery of such written notice but prior to 30 days following such delivery, Jackson Hewitt delivers written notice to Cendant Operations written notice setting forth in detail the reasons that such charges are not due and
payable. If Cendant Operations determines in good faith that such amounts are still due and payable and Jackson Hewitt has not paid such amounts within five (5) Business Days of such notice, Cendant Operations may suspend all Services under this
Agreement and the disputed invoices shall be referred to resolution under Section 11.7 hereunder. 
  
 (c)    Jackson Hewitt shall promptly notify Cendant Operations in writing of any amounts billed to it that are in dispute. Upon
receipt of such notice, Cendant Operations will research the items in question in a reasonably prompt manner and cooperate to resolve any differences with Jackson Hewitt. In the event that the Parties mutually agree that any amount that was paid by
Jackson Hewitt was not properly owed, Cendant Operations will refund that amount to Jackson Hewitt within 20 days of the delivery of such notice (or, alternatively, Cendant Operations may deduct the dollar amount from the next invoice submitted to
Jackson Hewitt). In the event agreement is not reached by the Parties within 30 days of delivery of the notice referred to above, the matter shall be referred to resolution in accordance with Section 11.7. 
  
 Section 1.10    Interruption of Services. Except as
otherwise provided herein, Cendant Operations will use its commercially reasonable efforts to provide uninterrupted Services through the Term. In the event, however, that Cendant Operations or its respective suppliers or subcontractors are wholly or
partially prevented from providing a Service or Services to Jackson Hewitt or if a Service or Services are interrupted or suspended, in either case by reason of any force majeure event set forth in Section 11.1, or Cendant Operations shall deem it
reasonably necessary to suspend delivery of a Service hereunder for purposes of maintenance, repair or replacement of equipment parts or structures, Cendant Operations shall not be obligated to deliver such Service during such periods provided that
Cendant Operations: (a) has given, whenever possible, reasonable written notice of the interruption in accordance with Section 11.6 within a reasonable period of time, explaining the reason, purpose and likely duration thereof; and (b) use
commercially reasonable efforts to minimize the duration and impact of the interruption. If such interruption of Services has a significant negative impact on Jackson Hewitt’s business and Cendant Operations cannot readily reinstate the Service
involved, Cendant Operations will use its commercially reasonable efforts to assist Jackson Hewitt in securing alternative services to minimize such negative impact on Jackson Hewitt. 
  

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 Section 1.11    Supervision and Compensation. Cendant Operations shall select, employ,
pay, supervise, direct and discharge all the personnel providing Services hereunder. Subject to Section 1.7, Cendant Operations shall be solely responsible for the payment of all benefits and any other direct and indirect compensation for Cendant
Operations personnel assigned to perform services under this Agreement, as well as such personnel’s worker’s compensation insurance, employment taxes, and other employer liabilities relating to such personnel as required by law. Cendant
Operations shall be an independent contractor in connection with the performance of Services hereunder and the employees performing Services in connection herewith shall not be deemed to be employees of Jackson Hewitt. 
  
 Section 1.12    Staffing of Personnel. Cendant Operations
shall be solely responsible for assigning personnel to perform the Services, which personnel will be instructed by Cendant Operations to perform the Services in a timely, efficient and workmanlike manner. 
  
  
 ARTICLE II

  
 COSTS AND EXPENSES RELATED TO THE INITIAL PUBLIC OFFERING 
  
 Section 2.1    Allocation of Costs and Expenses. Cendant
shall pay for all fees, costs and expenses incurred by Jackson Hewitt directly related to the Initial Public Offering, including, but not limited to, any and all fees, costs and expenses related to (a) the preparation and negotiation of this
Agreement and of all of the documentation related to the Initial Public Offering, (b) the preparation and execution or filing of any and all further documents, agreements, forms, applications, contracts or consents associated with the Initial Public
Offering, (c) Jackson Hewitt’s organizational documents, (d) the preparation, printing and filing of the IPO S-1 and any registration statements on Form S-8 relating to the Initial Public Offering, including all fees and expenses of complying
with applicable federal, state or foreign securities laws and domestic or foreign securities exchange rules and regulations, together with fees and expenses of counsel retained to effect such compliance, (e) the preparation, printing and
distribution of each of the prospectuses for the Initial Public Offering, (f) the initial listing of the Common Stock on the New York Stock Exchange and (g) the preparation, prior to the Closing Date, of the documentation related to implementing
Jackson Hewitt’s employee benefit plans, retirement plans and equity-based plans as a result of the Initial Public Offering. Notwithstanding the foregoing, Cendant shall not be responsible for the payment of any costs and expenses (including,
without limitation, legal fees) incurred by Jackson Hewitt in connection with any exercise by the underwriters in the Initial Public Offering of their option to purchase additional shares of Common Stock, the Debt Financing or the negotiation of the
Program Agreement, dated as of May 5, 2004, by and between Jackson Hewitt Inc. and Santa Barbara Bank & Trust. 
  

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 ARTICLE III 
  
 MUTUAL OBLIGATIONS; COVENANTS 
  
 Section 3.1    Legal Actions. 
  
 (a)    Within five Business Days of any Party becoming a party to, or threatened with, or otherwise receives notice of, any
legal or regulatory proceeding or investigation (including inquiries or complaints from any federal agency, state attorney general’s office, from a legislator on behalf of a constituent or from any Better Business Bureau or similar
organization) (in each case, a “Proceeding”) arising out of or in connection with the Services provided hereunder, it is agreed that such Party will promptly provide written notification of such event to the other Party and, to the
extent reasonably requested or appropriate, the other Party will cooperate with such Party to defend, settle, compromise or otherwise resolve such Proceeding; provided that any costs incurred by the other Party related to its cooperation
shall be borne by the Party against whom the Proceeding has been brought if it is determined that such Party has been negligent or engaged in willful misconduct. 
  
 (b)    No Party shall have the authority to institute, prosecute or maintain any Proceeding on
behalf of the other Party without the prior written consent of the other Party. 
  
 (c)    This Section 3.1 shall not apply to the extent provided otherwise by the provisions of Article IV or Article VIII.

  
 Section 3.2    Providing Periodic Reports.
Cendant Operations will provide, upon reasonable written notice, such periodic reports with respect to the Services it provides hereunder as are reasonably requested by Jackson Hewitt, including such reports as are specified in Exhibit A.

  
 Section 3.3    Public Announcements. Neither
Cendant Operations nor Jackson Hewitt shall issue a press release or other public announcement making reference to the other Party, the other Party’s products or the Services provided hereunder, other than in the Registration Statement or
Prospectus or otherwise required by law, unless such Party has received the written approval of the other Party with respect to the proposed text of such press release or announcement, which approval shall not be unreasonably withheld or delayed,
and neither Party shall make or publish any statement that is, or may be reasonably considered to be, disparaging of the other Party or its affiliates, directors, employees, products or services. 
  
 Section 3.4    Means of Providing Services. With respect to
any particular Service(s) to be provided hereunder, Cendant Operations shall, unless otherwise specified in Exhibit A, determine the means and resources used to provide such Service(s) in accordance with its prudent business judgment; provided that
Cendant Operations shall not take any action with respect to its provision of such Service(s) that materially increase the cost to Jackson Hewitt, except as required to provide such 
  

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 Services, or that significantly disrupt Jackson Hewitt operations or materially increase the scope of its responsibility under this
Agreement. 
  
 Section 3.5    Further Assurances.
Each of Cendant Operations and Jackson Hewitt shall execute and deliver such further documents and shall take such other actions as each of them may reasonably request of the other as may be necessary to effect or enable the provision of the
Services contemplated hereunder. 
  
  
 ARTICLE IV 
  
 TAX MATTERS

  
 Section 4.1    Preparation and Filing of Returns;
Payment of Taxes. Jackson Hewitt shall prepare and timely file (or cause to be prepared and timely filed) all Tax Returns that are required to be filed by Jackson Hewitt or any of its Subsidiaries for all taxable years. Jackson Hewitt shall
timely pay (or cause to be paid) all Taxes relating to Tax Returns required to be prepared and filed (or cause to be prepared and timely filed) by Jackson Hewitt pursuant to this Section 4.1. 
  
 Section 4.2    Indemnification. 
  
 (a)    Cendant shall indemnify and hold Jackson Hewitt and each of
its Subsidiaries harmless from and against: (i) all Taxes imposed on Jackson Hewitt or any of its Subsidiaries under section 1.1502-6 of the Treasury Regulations (and corresponding provisions of state, local or foreign Tax law) as a result of
Jackson Hewitt or any of its Subsidiaries being a member of a Cendant Income Tax Group, and (ii) all Losses relating or attributable to a breach of any covenant or obligation of Cendant or any of its Subsidiaries contained in this Article IV.

  
 (b)    Jackson Hewitt shall, and shall cause its
Subsidiaries to, indemnify and hold the Cendant Group harmless from and against: (i) all Taxes of relating or attributable to Jackson Hewitt and each of its Subsidiaries for all taxable periods, provided, however, that Taxes described
in this Section 4.2(b)(i) shall not include any Taxes of a Cendant Income Tax Group imposed on Jackson Hewitt or any of its Subsidiaries under 1.1502-6 of the Treasury Regulations (and corresponding provisions of state, local and foreign Tax law);
and (ii) all Losses relating or attributable to a breach of any covenant or obligation of Jackson Hewitt or any of its Subsidiaries contained in this Article IV. 
  
 Section 4.3    Amendments of Tax Returns; Refunds and Credits. Jackson Hewitt shall be entitled to amend
any Tax Return required to be filed by Jackson Hewitt or any of its Subsidiaries pursuant to Section 4.1 of this Agreement. Jackson Hewitt shall be entitled to all refunds or credits relating to any Tax Return required to be filed by Jackson Hewitt
or any of its Subsidiaries pursuant to Section 4.1 of this Agreement. 
  
 Section 4.4    Notice; Control of Contests. Each party shall promptly notify the other in writing of any notice of deficiency, proposed adjustment, adjustment, assessment, audit, examination or other
administrative or court proceeding, suit, dispute 
  

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 or other Tax claim (“Tax Claim”) that may reasonably be likely to result in liability for Taxes of the other party or any
of its Subsidiaries; provided, however, that the failure by a party to promptly notify the other party of any such notice shall not relieve the first party from its obligations under this Article IV in whole or in part except to the
extent the other party is materially and adversely prejudiced as a consequence of such failure. Jackson Hewitt shall control all contests relating to Tax Returns required to be filed by Jackson Hewitt pursuant to Section 4.1 hereof or Taxes for
which Jackson Hewitt is required to indemnify Cendant pursuant to Section 4.2(b) hereof. 
  
 Section 4.5    Cooperation. Each Party and its Subsidiaries shall provide such cooperation and information as the other party shall reasonably request, on a timely basis, in connection with the
preparation or filing of any Tax Return or claim for Tax Refund or in conducting any Tax audit, Tax examination, or Tax dispute. Notwithstanding anything to the contrary contained in this Agreement or otherwise, neither Jackson Hewitt nor any of its
Subsidiaries shall have the right to receive or obtain any information relating to Taxes of Cendant, any of its Affiliates or any of its predecessors, in each case, other than information relating solely to Jackson Hewitt or any of its Subsidiaries.

  
 Section 4.6    Tax Sharing Agreements. As of
the Closing Date, all Tax Sharing Agreements (including the Cendant Tax Sharing Agreement) between Jackson Hewitt and/or any of its Subsidiaries, on the one hand, and Cendant and/or any of its Subsidiaries other than Jackson Hewitt and/or any of its
Subsidiaries, on the other hand, shall be terminated as of the Closing Date and, after the Closing Date, none of such parties to any such Tax Sharing Agreement shall have any further rights or obligations under any such agreement. Notwithstanding
anything to the contrary contained this Agreement, this Section 4.6 shall not operate to terminate any Tax Sharing Agreement (including the Cendant Tax Sharing Agreement) between or as its relates to Cendant, on the one hand, and any of its
Subsidiaries (other than Jackson Hewitt and/or its Subsidiaries), on the other hand. 
  
 Section 4.7    Tax Treatment. The parties hereto agree that any payment made pursuant to this Article IV shall be treated as either (i) in the case of any payment made by Cendant to Jackson Hewitt, a
capital contribution by Cendant to Jackson Hewitt made immediately prior to the Closing Date and (ii) in the case of any payment made by Jackson Hewitt to Cendant, a distribution by Jackson Hewitt to Cendant made immediately prior to the Closing
Date. 
  
 Section 4.8    Survival; Conflicts.
Notwithstanding any other provision of this Agreement to the contrary, all indemnities, covenants and obligations of the parties pursuant to this Article IV shall survive indefinitely. In the event of a conflict between this Article IV of this
Agreement and the Cendant Tax Sharing Agreement or any other provision of this Agreement, this Article IV shall govern and control. 
  
 Section 4.9    Service Taxes. Jackson Hewitt shall pay or cause to be paid all sales, service, valued added, use, excise, occupation, and
other similar taxes and duties (together in each case with all interest, penalties, fines and additions thereto) that 
  

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 are assessed against either party on the provision of Services as a whole, or any particular Service (including with respect to
amounts paid by Cendant to third parties), including Additional Services, received by Jackson Hewitt or any of its Subsidiaries from Cendant or any of its Affiliates pursuant to the terms of this Agreement (collectively, “Service
Taxes”). If required under applicable law (or, in the case of Service Taxes relating to amounts paid by Cendant to third parties), Cendant shall invoice Jackson Hewitt for the full amount of all Service Taxes, and Jackson Hewitt shall pay,
in addition to the other amounts required to be paid pursuant to the terms of this Agreement, such Service Taxes to Cendant. 
  
 Section 4.10    Limitation of Damages. Notwithstanding anything to the contrary contained in this Agreement, Cendant shall not be liable
for any claim in respect of Services relating to Taxes or Tax Returns of Jackson Hewitt or any of its Subsidiaries (including those Services provided by Cendant to Jackson Hewitt set forth in Exhibit A-1 and Exhibit A-10), except to the extent that
such claim arises from the willful misconduct or gross negligence of Cendant. 
  
  
 ARTICLE V 
  
 ACCESS TO INFORMATION, PERSONNEL AND HISTORICAL RECORDS 
  
 Section 5.1    Information and Personnel Shared Historical Records. Within 30 days of the Effective Date, Cendant shall deliver to Jackson Hewitt copies of all historical records, including but not limited to, the
books, records, and such other records, files, information and/or data, or portions thereof (the “Records”), related primarily to the business of Jackson Hewitt. The provision of any Records shall not be deemed a waiver of any
Privilege and the parties shall use reasonable efforts to maintain and protect such Privileges with reasonable prior notice and in consultation with the other parties. 
  
 Section 5.2    Access to Information. Subject to the confidentiality provisions set forth in Article VI
below and any other restrictions contained in this Agreement: 
  
 (a)    Cendant and Jackson Hewitt shall provide, upon written request, any information within such Party’s possession that the requesting Party reasonably needs (i) to comply with requirements imposed on the
requesting Party by a governmental authority; (ii) for use by such requesting Party in any proceeding or to satisfy audit, accounting, tax or similar requirements; or (iii) to comply with such requesting Party’s obligations under this Agreement
or any other agreement executed by Cendant and Jackson Hewitt in connection with this Agreement or the Initial Public Offering. 
  
 (b)    Jackson Hewitt shall provide to Cendant, at no expense to Cendant, all financial and other data and information that Cendant determines
is necessary and advisable in the preparation of Cendant’s financial statements and any reports or filings with any governmental agency. 
  

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 Section 5.3    Litigation Cooperation. The Parties agree to the extent reasonably
necessary to cooperate and consult in the defense and settlement of any threatened or filed third-party action, claim or dispute which jointly involves Cendant or Jackson Hewitt or any of their Subsidiaries (“Third Party Action”)
which primarily relates to matters, actions, events or occurrences taking place prior to the Closing Date. In addition, both Cendant and Jackson Hewitt will use their reasonable best efforts to provide assistance to the other Party with respect to
any Third Party Action, and to make available to the other Party directors, officers, other employees and agents of such assisting Party as witnesses in legal, administrative or other proceedings. The Party providing information, consulting or
witness services under this Section 5.3 shall be entitled to reimbursement from the other Party for reasonable and documented expenses. This Section 5.3 shall not apply to the extent provided otherwise by the provisions of Article IV or Article
VIII. 
  
 Section 5.4    Attorney Client
Privilege. Neither Cendant nor Jackson Hewitt will be required to provide any information pursuant to this Agreement if the provision of such information would serve as a waiver of any Privilege afforded such information. 
  
  
 ARTICLE VI

  
 CONFIDENTIALITY 
  
 Section 6.1    Confidential Information. For purposes of
this Agreement, “Confidential Information” means any information disclosed by a Party (the “Providing Party”) to the other Party (the “Receiving Party”) pursuant to this Agreement relating to the business,
finances, technology or operations of the Providing Party. The Receiving Party will (a) treat as confidential all Confidential Information of the Providing Party, (b) not use such Confidential Information except to exercise its rights and perform
its obligations under this Agreement, and (c) not disclose such Confidential Information to any third party. Each Party will use at least the same degree of care (and not less than a reasonable degree of care) it uses to prevent the disclosure of
its own confidential information of like importance, to prevent the disclosure of the Providing Party’s Confidential Information including the execution of confidentiality agreements with its employees and consultants having access to such
Confidential Information. Each Receiving Party will promptly notify the Providing Party of any actual or suspected misuse or unauthorized disclosure of the Providing Party’s Confidential Information. 
  
 Section 6.2    Exceptions. Confidential Information excludes
information that: (a) was in the public domain at the time it was disclosed or has become in the public domain through no fault of the Receiving Party; (b) becomes known to the Receiving Party through lawful means, at the time of disclosure, and was
acquired by such Receiving Party after the Effective Date as demonstrated by the Receiving Party; (c) was independently developed by the Receiving Party without any use of the Confidential 
  

 10 

 Information; or (d) becomes known to the Receiving Party, without restriction, from a source other than the Providing Party;
provided that such information was provided (i) under the circumstances of disclosure that the Receiving Party does not have a duty of non-disclosure owed to such third party, (ii) to the Receiving Party’s knowledge, the disclosing party’s
disclosure is not violative of a duty of non-disclosure owed to another, including the Receiving Party, and (iii) the disclosure by the third party is not otherwise unlawful. In the event that the Receiving Party, or any of its representatives,
becomes legally compelled by deposition, interrogatory, request for documents, subpoena, civil investigative demand or similar judicial or administrative process to disclose any Providing Party’s Confidential Information, the Receiving Party
shall provide prompt prior written notice of such requirement and cooperate with the Providing Party to obtain a protective order or similar remedy to cause the Providing Party’s Confidential Information not to be disclosed, including
interposing all available objections thereto. In the event that such protective order or other similar remedy is not obtained, the Receiving Party shall furnish only that portion of the Providing Party’s Confidential Information that has been
legally compelled and shall exercise commercially reasonable efforts to obtain assurance that “highly confidential” treatment will be accorded such Confidential Information. 
  
 Section 6.3    Additional Responsibilities. Each Party will inform its employees, agents and consultants
having access to Confidential Information of the other Party of the confidentiality provisions hereof, and will diligently enforce such provisions, and will be responsible for actions of such employees, agents and consultants in this respect.

  
  
 ARTICLE VII 
  
 DISCLAIMER AND LIMITATION OF LIABILITY 

 
 Section 7.1    Disclaimer of Warranties. CENDANT
OPERATIONS MAKES NO REPRESENTATIONS OR WARRANTIES WHATSOEVER, EXPRESS OR IMPLIED, WITH RESPECT TO THE SERVICES TO BE PROVIDED UNDER THIS AGREEMENT. 
  
 Section 7.2    Limitation of Consequential Damages. NO PARTY SHALL UNDER ANY CIRCUMSTANCES BE LIABLE TO ANY OTHER PARTY FOR ANY SPECIAL,
INDIRECT, INCIDENTAL, PUNITIVE OR CONSEQUENTIAL DAMAGES (INCLUDING LOSS OF PROFITS OR REVENUE) RESULTING OR ARISING FROM THE SERVICES, ANY PERFORMANCE OR NONPERFORMANCE OF THE SERVICES OR TERMINATION OF THE SERVICES. THIS LIMITATION APPLIES
REGARDLESS OF WHETHER SUCH DAMAGES OR OTHER RELIEF ARE SOUGHT BASED ON BREACH OF WARRANTY, BREACH OF CONTRACT, NEGLIGENCE, STRICT LIABILITY IN TORT, OR ANY OTHER LEGAL OR EQUITABLE THEORY. 
  
  

 11 

 ARTICLE VIII 
  
 BUSINESS AND REGISTRATION STATEMENT INDEMNIFICATION 
  
 Section 8.1    General Cross Indemnification. 
  
 (a)    Cendant agrees to indemnify and hold harmless Jackson Hewitt and each of the officers, directors, employees and agents of Jackson Hewitt
against any and all costs and expenses arising out of third party claims (including, without limitation, attorneys’ fees, interest, penalties and costs of investigation or preparation for defense), judgments, fines, losses, claims, damages,
liabilities, demands, assessments and amounts paid in settlement (collectively, “Losses”), in each case, based on, arising out of, resulting from or in connection with any claim, action, cause of action, suit, proceeding or
investigation, whether civil, criminal, administrative, investigative or other (collectively, “Actions”), based on, arising out of, pertaining to or in connection with (i) any breach by Cendant of this Agreement or any other
agreement between Cendant and Jackson Hewitt executed in connection with this Agreement and (ii) the operation or conduct of the business of Cendant, whether before, on or after the date hereof, other than the business of Jackson Hewitt, its
Subsidiaries or its predecessors. 
  
 (b)    Jackson
Hewitt agrees to indemnify and hold the Cendant Group and their officers, directors, employees and agents against any and all Losses, in each case, based on, arising out of, resulting from or in connection with any Actions, based on, arising out of,
pertaining to or in connection with (i) any breach by Jackson Hewitt of this Agreement or any other agreement between Cendant and Jackson Hewitt executed in connection with this Agreement and the Initial Public Offering, (ii) the ownership or the
operation of the assets or properties, and the operation or conduct of the business of, including contracts entered into and any activities engaged in by, Jackson Hewitt, its Subsidiaries and its franchisees, whether before, on or after the date
hereof, including with respect to any pending litigation against the Cendant Group with respect thereto as of the date, (iii) any acts or omissions arising out of the performance of this Agreement or any other agreement between the Cendant Group and
Jackson Hewitt executed in connection with this Agreement and the Initial Public Offering, whether in the past or future and (iv) any guaranty, keepwell or financial condition maintenance agreement of or by the Cendant Group provided to any Person
with respect to any actual or contingent obligation of Jackson Hewitt or any of its Subsidiaries. 
  
 (c)    The indemnity agreement contained in Sections 8.1(a) and (b) shall be applicable whether or not any Action or the facts or transactions
giving rise to such Action arose prior to, on or subsequent to the date of this Agreement. 
  
 Section 8.2    Registration Statement Indemnification. 
  
 (a)    Jackson Hewitt agrees to indemnify and hold harmless Cendant and its officers, directors, employees and agents (collectively, the
“Registration Indemnitees”) from and against any and all Losses arising out of or based upon any untrue statement or alleged untrue statement of a material fact contained in any Offering 
  

 12 

 Document, or arising out of or based upon any omission or alleged omission to state therein a material fact required to be stated
therein or necessary to make the statements therein not misleading, except insofar as such Losses arise out of or are based upon any untrue statement or omission or alleged untrue statement or omission which has been made therein or omitted
therefrom in reliance upon and in conformity with (i) information relating to Cendant (other than the Jackson Hewitt business) furnished in writing to Jackson Hewitt by Cendant relating to information specifically about Cendant (other than the
Jackson Hewitt business) in any Offering Document expressly for use in such Offering Document and (ii) information relating to any underwriter furnished in writing to Jackson Hewitt by or on behalf of such underwriter expressly for use in such
Offering Document. 
  
 (b)    Cendant agrees to
indemnify and hold harmless Jackson Hewitt and its officers, directors, employees and agents, to the same extent as the foregoing indemnity from Jackson Hewitt to each Registration Indemnitee, but only with respect to (i) information relating to
Cendant (other than the Jackson Hewitt business) furnished in writing to Jackson Hewitt by Cendant relating to information specifically about Cendant (other than the Jackson Hewitt business) expressly for use in any Offering Document. For purposes
of this Section 8.2(b), any information relating to any underwriter that is contained in an Offering Document shall not be deemed to be information relating to a Registration Indemnitee. If any Action shall be brought against Jackson Hewitt, any of
its directors, officers, employees or agents, based on any Offering Document and in respect of which indemnity may be sought against a Registration Indemnitee pursuant to this paragraph (b), such Registration Indemnitee shall have the rights and
duties given to Jackson Hewitt by Section 8.4 hereof (except that if Jackson Hewitt shall have assumed the defense thereof such Registration Indemnitee shall not be required to do so, but may employ separate counsel therein and participate in the
defense thereof, but the fees and expenses of such counsel shall be at such Registration Indemnitee’s expense), and Jackson Hewitt, its officers, directors, employees and agents shall have the rights and duties given to such Registration
Indemnitee by Section 8.4 hereof. 
  
 Section
8.3    Contribution. 
  
 (a)    If the indemnification provided for in this Article VIII is unavailable to an indemnified party under Section 8.2 hereof in respect of any Losses referred to therein, then an indemnifying party, in lieu of
indemnifying such indemnified party, shall contribute to the amount paid or payable by such indemnified party as a result of such Losses in such proportion as is appropriate to reflect the relative fault of Jackson Hewitt on the one hand and the
applicable Registration Indemnitee on the other in connection with the statements or omissions that resulted in such Losses. The relative fault of Jackson Hewitt on the one hand and the applicable Registration Indemnitee on the other hand shall be
determined by reference to, among other things, whether the untrue or alleged untrue statement of a material fact or the omission or alleged omission to state a material fact relates to information supplied by Jackson Hewitt on the one hand or by
such Registration Indemnitee on the other hand and the parties’ relative intent, knowledge, access to information and opportunity to correct or prevent such statement or omission. 
  

 13 

 (b)    No person guilty of fraudulent misrepresentation (within the meaning of Section 11(f)
of the Securities Act) shall be entitled to contribution from any person who was not guilty of such fraudulent misrepresentation. 
  
 Section 8.4    Procedure. If any Action shall be brought against a Registration Indemnitee or any other person entitled to
indemnification pursuant to this Article VIII (collectively with the Registration Indemnitees, the “Indemnitees”) in respect of which indemnity may be sought against Jackson Hewitt, such Indemnitee shall promptly notify Jackson Hewitt, and
Jackson Hewitt shall assume the defense thereof, including the employment of counsel and payment of all fees and expenses. Such Indemnitee shall have the right to employ separate counsel in any such action, suit or proceeding and to participate in
the defense thereof, but the fees and expenses of such counsel shall be at the expense of such person unless (i) Jackson Hewitt has agreed in writing to pay such fees and expenses, (ii) Jackson Hewitt has failed to assume the defense and employ
counsel, or (iii) the named parties to an Action (including any impleaded parties) include both an Indemnitee and Jackson Hewitt and such Indemnitee shall have been advised by its counsel that representation of such indemnified party and Jackson
Hewitt by the same counsel would be inappropriate under applicable standards of professional conduct (whether or not such representation by the same counsel has been proposed) due to actual or potential differing interests between them (in which
case Jackson Hewitt shall not have the right to assume the defense of such Action on behalf of such Indemnitee). It is understood, however, that Jackson Hewitt shall, in connection with any one such Action or separate but substantially similar or
related Actions in the same jurisdiction arising out of the same general allegations or circumstances, be liable for the reasonable fees and expenses of only one separate firm of attorneys (in addition to any local counsel) at any time for all such
indemnified persons not having actual or potential differing interests among themselves, and that all such fees and expenses shall be reimbursed as they are incurred. Jackson Hewitt shall not be liable for any settlement of any such Action effected
without its written consent, but if settled with such written consent, or if there be a final judgment for the plaintiff in any such Action, Jackson Hewitt agrees to indemnify and hold harmless each Indemnitee, to the extent provided in the
preceding paragraph, from and against any Losses by reason of such settlement or judgment. 
  
 Section 8.5    Other Matters. 
  
 (a)    No indemnifying party shall, without the prior written consent of the indemnified party, effect any settlement of any pending or threatened Action in respect of which any indemnified party is or could have been a
party and indemnity could have been sought hereunder by such indemnified party, unless such settlement includes an unconditional release of such indemnified party from all liability on claims that are the subject matter of such Action. 

 
 (b)    Any Losses for which an indemnified party is entitled to
indemnification or contribution under this Article VIII shall be paid by the indemnifying 
  

 14 

 party to the indemnified party as such Losses are incurred. The indemnity and contribution agreements contained in this Article
VIII shall remain operative and in full force and effect, regardless of (i) any investigation made by or on behalf of any Indemnitee, Jackson Hewitt, its directors, officers, employees or agents and (ii) any termination of this Agreement.

  
 (c)    The parties hereto shall, and shall cause
their respective subsidiaries to, cooperate with each other in a reasonable manner with respect to access to unprivileged information and similar matters in connection with any Action. The provisions of this Article VIII are for the benefit of, and
are intended to create third party beneficiary rights in favor of, each of the indemnified parties referred to herein. 
  
  
 ARTICLE IX 
  
 OTHER PROVISIONS 
  
 Section 9.1    Records. Cendant Operations agrees to maintain accurate records arising from or related to any Services provided
hereunder, including accounting records and documentation produced in connection with the rendering of any Services. Cendant Operations accounting records shall be reasonably sufficient to permit the computation and verification of all payments due
hereunder. 
  
 Section 9.2    Inspection Rights.
During the Term and for 60 days thereafter, Cendant Operations shall, upon 20 days’ prior written notice from Jackson Hewitt, permit Jackson Hewitt or its authorized representatives to inspect and audit Cendant Operations records relating to
the Services during regular business hours; provided that Jackson Hewitt shall comply with Cendant Operations reasonable security and safety procedures as such procedures are communicated to Jackson Hewitt and that any expenses (including relating
to copying) in connection the inspection or audit shall be the sole obligation of Jackson Hewitt. 
  
 Section 9.3    Non-Solicitation. For a period of two years following the Closing Date, neither Cendant on the one hand nor Jackson Hewitt
on the other hand will, without the prior written consent of the other party, either directly or indirectly, on their own behalf or in the service or on behalf of others, solicit, or attempt to solicit, any person employed by the other party whose
annual base salary plus cash bonus exceeds $150,000, excluding any equity-based compensation element of such bonus (the “Restricted Employees”), whether or not such employee is a full-time or a temporary employee of either Cendant or
Jackson Hewitt (as applicable), and whether or not such employment is pursuant to written agreement; provided, that the foregoing will not (i) prevent either party from soliciting or hiring any such person after the termination of such
employee’s employment by their respective employer unless specifically prohibited by such employee’s separation agreement, if any, with Cendant or Jackson Hewitt or (ii) prohibit either party from placing public advertisements or
conducting any other form of general solicitation which is not specifically targeted towards the Restricted Employees; provided, further, that a general solicitation conducted by an employment agency on behalf of one of the parties which
inadvertently contacts a Restricted Employee will not 
  

 15 

 trigger this Section 9.3, so long as such Restricted Employee is not hired by such party conducting the general solicitation for
employees. 
  
  
 ARTICLE X 
  
 TERMINATION 
  
 Section 10.1    Termination. 
  
 (a)    Any Service provided hereunder may be terminated (x) by
mutual written agreement of the Parties, (y) as set forth in Exhibit A or (z) by either Party upon written notice to the other Party if: 
  
 (i)    the other Party fails to adequately perform in any material respect any of its obligations under this Agreement or
otherwise breaches a material obligation under this Agreement (the “Defaulting Party”) and such failure to perform or breach of an obligation is not cured within 30 days of the date on which written notice is received by the
Defaulting Party setting forth in reasonable detail the manner in which the Defaulting Party failed to perform its obligations hereunder; or 
  
 (ii)    the other Party makes a general assignment for the benefit of creditors, becomes insolvent, a receiver is appointed, or
a court approves reorganization or arrangement proceedings. 
  
 (b)    Any Service or Services provided hereunder may be terminated by Cendant Operations upon written notice to Jackson Hewitt if performance of any such Service or Services has been rendered impossible or impracticable
by reason of the occurrence of any of the events described in Section 11.1. 
  
 Section 10.2    Termination Notices. Any termination notice delivered by either Party shall specify the effective date of termination and, where applicable, in detail the Service or Services to be terminated.

  
 Section 10.3    Consequences of Termination.
In the event any Service is terminated for any reason (other than the expiration of the Term): 
  
 (a)    Upon request, each Party shall return to the other Party all tangible personal property, books and records owned by the other Party in
their possession (including all Confidential Information) as of the termination date; and 
  
 (b)    Other than in the event of a termination that is the result of the expiration of the Term, as set forth in Exhibit A or pursuant to Section 10.1(b), Jackson Hewitt will be responsible to
Cendant Operations for reasonable and proper termination charges that will include all reasonable cancellation costs incurred by Cendant Operations or costs for materials acquired in connection with the provision of the Services; provided,
however, that Cendant Operations agrees to use commercially reasonable efforts to minimize the cost associated with such cancellation or materials. 
  

 16 

 Invoices for such charges shall be prepared in reasonable detail by Cendant Operations and payment shall be due 30 days from the
date of such invoice. 
  
 Section
10.4    Survival. Expiration or termination of all or a portion of the Services for any reason shall not terminate the other obligations of the Parties hereunder, which shall survive any such termination. Subject to the
foregoing, expiration or termination of the Services for any reason shall not terminate either Party’s obligations and rights arising out of any willful misconduct or gross negligence of the other Party occurring prior to such termination or
expiration, including the obligation to pay any money owed hereunder up to or as a result of the termination of such Services. 
  
  
 ARTICLE XI 
  
 MISCELLANEOUS 
  
 Section 11.1    Force Majeure. Neither Party shall be responsible for the delay in the performance of any obligation hereunder due to
labor disturbances, accidents, fires, storms, floods, earthquake, explosion, wars, acts of terrorism, riots, rebellions, insurrections, blockages, strike or labor disruption acts of governments, governmental requirements and regulations,
restrictions imposed by law or any other similar conditions, beyond the reasonable control and without the fault or negligence of such Party, and the time for performance by such Party shall be extended by the period of such delay. Notwithstanding
the foregoing, in no event shall Jackson Hewitt be relieved of its payment obligations to Cendant Operations for Services delivered. 
  
 Section 11.2    Assignment. Except as otherwise provided in this Agreement, neither this Agreement nor any of the rights, interests or
obligations of any Party hereto under this Agreement shall be assigned, in whole or in part, by operation of law or otherwise by either of the Parties without the prior written consent of the other Party; provided, however, that
Cendant may assign any of the foregoing to one or more of its Subsidiaries. Any assignment in violation of the preceding sentence shall be void. Subject to the preceding two sentences, this Agreement will be binding upon, inure to the benefit of,
and be enforceable by, the Parties and their respective successors and assigns. Other than the indemnitees under Articles IV and VIII, nothing in this Agreement shall be construed to grant any person or entity not a Party any rights or powers
whatsoever, and no person or entity shall be a third party beneficiary of this Agreement. Nothing in this Section 11.2 affects the ability of either Party to terminate any of the Services in accordance with the provisions of this Agreement.

  
 Section 11.3    Relationship of the Parties.
Neither Party is an agent of the other Party and neither Party has any authority to bind the other Party, transact any business in the other Party’s name or on its behalf, or make any promises or representations on behalf of the other Party
unless provided for in Exhibit A or agreed to in writing. Each Party will perform all of its respective obligations under this Agreement as an independent contractor, and no joint venture, partnership or other relationship shall be created or
implied by this Agreement. 
  

 17 

 Section 11.4    Governing Law and Submission to Jurisdiction. This Agreement shall be
governed by, enforced under and construed in accordance with the laws of the State of New York, without giving effect (to the fullest extent provided by law) to any choice or conflict of law provision or rule thereof which might result in the
application of the laws of any other jurisdiction. Subject to Section 11.7, each of the Parties hereby irrevocably and unconditionally consents to submit to the exclusive jurisdiction of the courts of the State of New York and of the United States
of America in each case located in the County of New York for any litigation arising out of or relating to this Agreement (and agrees not to commence any litigation relating thereto except in such courts) and further agrees that service of any
process, summons, notice or document by U.S. registered mail to its respective address set forth in Section 11.6 (or to such other address for notice that such Party has given the other Party written notice of in accordance with Section 11.6) shall
be effective service of process for any litigation brought against it in any such court. Each Party hereby irrevocably and unconditionally waives any objection to the laying of venue of any litigation arising out of this Agreement in the courts of
the State of New York or of the United States of America in each case located in the County of New York and hereby further irrevocably and unconditionally waives and agrees not to plead or claim in any such court that any such litigation brought in
any such court has been brought in an inconvenient forum. 
  
 Section
11.5    Entire Agreement. This Agreement and the Exhibits referred to in this Agreement, which Exhibits as such Exhibits may be amended from time to time, are incorporated and made a part of this Agreement by reference,
constitute the entire agreement between Cendant Operations, Cendant and Jackson Hewitt relating to the Services and obligations to be provided by the Parties, and there are no further agreements or understandings, written or oral, between the
Parties with respect thereto. 
  
 Section
11.6    Notices. All notices, requests, claims, consents, demands and other communications under this Agreement shall be in writing and shall be deemed given if delivered personally, by facsimile (that is confirmed) or
sent by overnight courier (providing proof of delivery) to the Parties at the following addresses (or at such other address for a Party as shall be specified by like notice): 
  

					
	 If to Cendant or Cendant Operations:

		
	 	  	Cendant Corporation
	 	  	9 West 57th Street
	 	  	New York, New York 10019
	 	  	Facsimile:	  	(212) 413-1922
	 	  	Attention:	  	Eric J. Bock, Executive Vice President-Law and Corporate Secretary
	
	 If to Jackson Hewitt:

		
	 	  	Jackson Hewitt Tax Service Inc.
	 	  	7 Sylvan Way
	 	  	Parsippany, New Jersey 07054
	 	  	Facsimile:	  	(973) 496-2760
	 	  	 Attention:
	  	Steven L. Barnett, Senior Vice President, General Counsel and Secretary

  

 18 

 Copies of all notices hereunder shall be delivered to: 
  
 Skadden, Arps, Slate, Meagher & Flom LLP 
 Four Times Square 
 New York,
New York 10036 
 Facsimile:   (212) 735-2000 
 Attention:     Gregory A. Fernicola, Esq. 
  
 All such notices, requests and other communications shall be deemed received on the date of receipt by the recipient thereof if
received prior to 5:00 p.m., New York City time, and such day is a Business Day in the place of receipt. Otherwise, any such notice, request or communication shall be deemed not to have been received until the next succeeding Business Day in the
place of receipt. 
  
 Section 11.7    Negotiation and
Mediation. 
  
 (a)    Negotiation. In the
event of any dispute, controversy or claim arising out of or relating to this Agreement or the breach, termination or validity thereof, or the transactions contemplated hereby (a “Dispute”), upon the written notice of either Party hereto,
the Parties shall attempt in good faith to negotiate a resolution of the Dispute. If the Parties are unable for any reason to resolve a Dispute within 30 days after the receipt of such notice, the Dispute shall be submitted to mediation in
accordance with Section 11.7(b) hereof. 
  
 (b)
Mediation.    Any Dispute not resolved pursuant to Section 11.7(a) hereof shall, at the request (the “Mediation Request”) of either Party (the “Disputing Party”), be submitted to mediation
in accordance with the then-prevailing Commercial Mediation Rules of the American Arbitration Association, as modified herein (the “Rules”). The mediation shall be held in New York, New York. The Parties shall have twenty (20) days
from receipt by a party of a Mediation Request to agree on a mediator. If no mediator has been agreed upon by the Parties within twenty (20) days of receipt by a Disputing Party (or Parties) of a Mediation Request, then any Party may request (on
written notice to the other Party), that the American Arbitration Association appoint a mediator in accordance with the Rules. All mediation pursuant to this Section 11.7(b) shall be confidential and shall be treated as compromise and settlement
negotiations, and no oral or documentary representations made by the Parties during such mediation shall be admissible for any purpose in any subsequent proceedings. Neither Party shall disclose or permit the disclosure of any information about the
evidence adduced or the documents produced by the other Party in the mediation proceedings or about the existence, contents or results of the mediation award without the prior written consent of such other Party except in the course of a judicial or
regulatory proceeding or as may be required by law, rule or regulation or requested by a governmental authority or 
  

 19 

 securities exchange. Before making any disclosure permitted by the preceding sentence, the Party intending to make such disclosure
shall give the other Party a reasonable opportunity to protect its interests. If the Dispute has not been resolved within sixty (60) days of the appointment of a Mediator, or within ninety (90) days of receipt by a Disputing Party of notice in
accordance with Section 11.6 (whichever occurs sooner) or within such longer period as the Parties may agree to in writing, then any Party may file an action on the Dispute in any court having jurisdiction in accordance with Section 11.4 herein.

  
 Section 11.8    Conflicting Provisions. In
the event any provision of Exhibit A conflicts with the provisions of this Agreement, the provisions of this Agreement shall be controlling. 
  
 Section 11.9    Severability. If any term or other provision of this Agreement is invalid, illegal or incapable of being enforced by any
rule of law or public policy, all other conditions and provisions of this Agreement shall nevertheless remain in full force and effect so long as the economic or legal substance of the transactions contemplated hereby are not affected in any manner
materially adverse to a Party. Upon such determination that any term or other provisions are invalid, illegal or incapable of being enforced, the Parties shall negotiate in good faith to modify this Agreement so as to effect the original intent of
the Parties as closely as possible in a mutually acceptable manner in order that the transactions be consummated as originally contemplated to the fullest extent possible. 
  
 Section 11.10    Interpretation. 
  
 (a)    When a reference is made in this Agreement to an Article, Section or Exhibit, such reference shall be to
an Article or Section of, or an Exhibit to, this Agreement unless otherwise indicated. Whenever the words “include”, “includes” or “including” are used in this Agreement, they shall be deemed to be followed by the words
“without limitation”. The words “hereof”, “herein” and “hereunder” and words of similar import when used in this Agreement shall refer to this Agreement as a whole and not to any particular provision of this
Agreement. All terms defined in this Agreement shall have the defined meanings when used in any certificate or other document made or delivered pursuant hereto unless otherwise defined therein. The definitions contained in this Agreement are
applicable to the singular as well as the plural forms of such terms and to the masculine as well as to the feminine and neuter genders of such term. Any agreement, instrument or statute defined or referred to herein or in any agreement or
instrument that is referred to herein means such agreement, instrument or statute as from time to time amended, modified or supplemented, including (in the case of agreements or instruments) by waiver or consent and (in the case of statutes) by
succession of comparable successor statutes and references to all attachments thereto and instruments incorporated therein. 
  
 (b)    The Parties have participated jointly in the negotiation and drafting of this Agreement. In the event an ambiguity or question of intent
or interpretation arises, this Agreement shall be construed as if drafted jointly by the Parties 
  

 20 

 and no presumption or burden of proof shall arise favoring or disfavoring any Party by virtue of the authorship of any provisions
of this Agreement. 
  
 Section
11.11    Counterparts. This Agreement may be executed in any number of counterparts, all of which shall be considered one and the same agreement and shall become effective when one or more counterparts have been signed by
all Parties and delivered to the other Party. 
  
 Section
11.12    Further Cooperation. Each Party agrees to cooperate with the other, at any other Party’s request, to execute any and all documents or instruments, or to obtain any consents, in order to assign, transfer,
perfect, record, maintain, enforce or otherwise carry out the intent of the terms of this Agreement. 
  
 Section 11.13    Amendment and Waiver. This Agreement (including Exhibit A) may not be amended or modified except by a writing signed by
an authorized signatory of each Party. No waiver by any Party or any breach or default hereunder shall be deemed to be a waiver of any preceding or subsequent breach or default. 
  
 Section 11.14    Duly Authorized Signatories. Each Party represents and warrants that its signatory whose
signature appears below has been and is on the date of this Agreement duly authorized by all necessary corporate or other appropriate action to execute this Agreement. 
  
 Section 11.15    Waiver of Trial By Jury. TO THE EXTENT PERMITTED BY APPLICABLE LAW, EACH PARTY HERETO
IRREVOCABLE WAIVES ALL RIGHT OF TRIAL BY JURY IN ANY ACTION, PROCEEDING OR COUNTERCLAIM, ARISING OUT OF OR IN CONNECTION WITH THIS AGREEMENT OR ANY MATTER ARISING HEREUNDER. 
  
 Section 11.16    Descriptive Headings. The descriptive headings of the several articles and sections of
this Agreement are inserted for reference only and shall not limit or otherwise affect the meaning hereof. 
  
 Section 11.17    No Third Party Beneficiaries. Other than the indemnitees under Articles IV and VIII, nothing in this Agreement shall
convey any rights upon any person or entity, which is not a party or a permitted assignee of a party to this Agreement. 
  
 Section 11.18    Binding Nature of Agreement. This Agreement shall be binding upon and inure to the benefit of and be enforceable by the
parties hereto or their successors in interest, except as expressly otherwise provided herein. 
  
 Section 11.19    Certain Definitions. For purposes of this Agreement: 
  
 (a)    “Actual Cost” means the actual cost incurred by the relevant division or business unit of Cendant
providing the Services to Jackson Hewitt under this Agreement, which shall equal the sum (without duplication) of (x) all actual out-of-pocket costs, including any sales, use, excise, service, occupation, privilege, value-added or other similar
taxes (together in each case with all interest, penalties, fines and additions 
  

 21 

 thereto) in connection with the Services, paid by Cendant Operations to third parties in connection with providing such Services;
(y) all direct or indirect costs incurred by Cendant Operations in connection with providing such Services; and (z) a reasonable allocation of all general overhead and other similar expenses attributable to the provision of the Services allocated in
accordance with Cendant Operations’s then-existing methods for assessing and allocating similar such expenses among its Affiliates. 
  
 (b)    “Actions” has the meaning set forth in Section 8.1(a). 
  
 (c)    “Additional Services” has the meaning set forth in Section 1.2. 
  
 (d)    “Affiliate” or
“affiliate” of any person means another person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with, such first person, where “control“ means the
possession, directly or indirectly, of the power to direct or cause the direction of the management policies of a person, whether through the ownership of voting securities, by contract, as trustee or executor, or otherwise. 
  
 (e)    “Agreement” has the meaning set forth in
the preamble to this Agreement. 
  
 (f)    “Business Day” or “business day” means each Monday, Tuesday, Wednesday, Thursday and Friday which is not a day on which banking institutions in New York City are authorized or
obligated by law or executive order to close. 
  
 (g)    “Cendant” has the meaning set forth in the preamble. 
  
 (h)    “Cendant Group” means Cendant, other than Jackson Hewitt and its Subsidiaries. 
  
 (i)    “Cendant Income Tax Group” means the
federal affiliated group filing a consolidated income Tax Return, or any state, local or foreign, affiliated, consolidated, combined, unitary or similar group, of which Cendant or any of its Subsidiaries (other than Jackson Hewitt or any of its
Subsidiaries) is the common parent and any of Jackson Hewitt and/or any of its Subsidiaries is a member. 
  
 (j)    “Cendant Operations” has the meaning set forth in the preamble. 
  
 (k)    “Cendant Tax Sharing Agreement” means the
Tax Sharing Agreement effective as of the first day of the consolidated return year beginning January 1, 2003, by and between Cendant Corporation and those Subsidiaries that file a consolidated return with Cendant Corporation. 
  
 (l)    “Closing Date” has the meaning set forth
in the preamble. 
  

 22 

 (m)    “Code” means the Internal Revenue Code of 1986, as amended.

  
 (n)    “Common Stock” has the
meaning set forth in the preamble. 
  
 (o)    “Confidential Information” has the meaning set forth in Section 6.1. 
  
 (p)    “Debt Financing” means the issuance by Jackson Hewitt of $175 million aggregate principal amount of floating rate
senior notes and the $100 revolving credit facility entered into by Jackson Hewitt with a syndicate of financial institutions, both on the Closing Date. 
  
 (q)    “Defaulting Party” has the meaning set forth in Section 10.1(a). 
  
 (r)    “Dispute” has the meaning set forth in
Section 11.7(a). 
  
 (s)    “Disputing
Party” has the meaning set forth in Section 11.7(b). 
  
 (t)    “Effective Date” has the meaning set forth in the preamble. 
  
 (u)    “Indemnitees” has the meaning set forth in Section 8.4. 
  
 (v)    “Initial Public Offering” means the proposed initial public offering of the Common Stock
as contemplated by the IPO S-1 pursuant to which Cendant will dispose of all of its ownership stake in Jackson Hewitt. 
  
 (w)    “Interest Rate” has the meaning set forth in Section 1.9(a). 
  
 (x)    “IPO S-1” means Jackson Hewitt’s
registration statement on Form S-1 (No. 333-113593) relating to the Initial Public Offering, as the same may be amended or supplemented from time to time. 
  
 (y)    “IRS” means the Internal Revenue Service. 
  
 (z)    “Jackson Hewitt” has the meaning set forth in the preamble. 
  
 (aa)    “Jackson Hewitt Payables” has the meaning
set forth in Section 1.8. 
  
 (bb)    “Losses” has the meaning set forth in Section 8.1(a). 
  
 (cc)    “Mediation Request” has the meaning set forth in Section 11.7(b). 
  
 (dd)    “Offering Document” means the
Registration Statement and the Prospectus and the private placement memorandum and the confidential offering 
  

 23 

 memorandum utilized in connection with the Debt Financing, as applicable, as well as any other disclosure document or other
information provided to prospective investors used in connection with the Initial Public Offering or the Debt Financing. 
  
 (ee)    “Party” or “Parties” has the meaning set forth in the preamble. 
  
 (ff)    “Privilege” means any privilege,
including privileges arising under or related to the attorney-client or attorney work product privileges. 
  
 (gg)    “Proceeding” has the meaning set forth in Section 3.1(a). 
  
 (hh)    “Prospectus” means the prospectus or
prospectuses included in any Registration Statement, as amended or supplemented by any prospectus supplement and by all other amendments and supplements to such prospectus, including post-effective amendments and all material incorporated by
reference in such prospectus or prospectuses. 
  
 (ii)    “Providing Party” has the meaning set forth in Section 6.1. 
  
 (jj)    “Receiving Party” has the meaning set forth in Section 6.1. 
  
 (kk)    “Records” has the meaning set forth in
Section 5.1. 
  
 (ll)    “Registration
Indemnitee” has the meaning set forth in Section 8.2(a). 
  
 (mm)    “Registration Statement” means the IPO S-1, including the Prospectus relating thereto, and amendments and supplements to such Registration Statement, including post-effective amendments, all
exhibits and all materials incorporated by reference in such Registration Statement and Prospectus. 
  
 (nn)    “Restricted Employees” has the meaning set forth in Section 9.3. 
  
 (oo)    “Rules” has the meaning set forth in
Section 11.7(b). 
  
 (pp)    “Securities
Act” means the Securities Act of 1933, as amended. 
  
 (qq)    “Service Taxes” has the meaning set forth in Section 4.9. 
  
 (rr)    “Services” has the meaning set forth in Section 1.1. 
  
 (ss)    “Subsidiary” or “subsidiary” of shall include all corporations,
partnerships, joint ventures, limited liability companies, associations and other entities (a) in which Cendant Operations, Jackson Hewitt or Cendant, as applicable, owns (directly or indirectly) 50% or more of the outstanding voting stock, voting
power, partnership interests or similar ownership interests, (b) of which Cendant Operations, Jackson Hewitt 
  

 24 

 or Cendant, as applicable, otherwise directly or indirectly controls or directs the policies or operations and (c) which would be
considered subsidiaries of Cendant Operations, Jackson Hewitt or Cendant, as applicable, within the meaning of Regulation S-K or Regulation S-X of the General Rules and Regulations under the Securities Act. 
  
 (tt)    “Taxes” means any federal, state, local
or foreign income, gross receipts, property, sales, use, license, excise, franchise, employment, payroll, premium, withholding, alternative or added minimum, add valorem, transfer or excise tax, or any other tax, custom, duty, governmental fee or
other like assessment or charge or any kind whatsoever, together with any interest or penalty or addition thereto, whether disputed or not, imposed by any governmental entity. 
  
 (uu)    “Tax Claim” has the meaning set forth in Section 4.4. 
  
 (vv)    “Tax Return” means any return, report or
similar statement required to be filed with respect to any Tax (including any attached schedules), including any information return, claim for refund, amended return or declaration of estimated Tax. 
  
 (ww)    “Tax Sharing Agreement” means any Tax
sharing agreement, Tax indemnification agreement or similar contract or arrangement, whether written or unwritten. 
  
 (xx)    “Third Party Action” has the meaning set forth in Section 5.3. 
  
 (yy)    “Treasury Regulations” means the United
States Tax regulations, including temporary regulations, promulgated under the Code, as the same may be amended hereafter from time to time (including corresponding provisions of succeeding United States Tax regulations). 
  
 (zz)    “Term” has the meaning set forth in
Section 1.4. 
  

 25 

 IN WITNESS WHEREOF, each of the Parties has caused this Agreement to be executed on its behalf on the day and year
first above written. 
  

			
	JACKSON HEWITT TAX SERVICE INC.
		
	By:	 	 
	 	 	

	 	 	Name:
	 	 	Title:
	
	CENDANT OPERATIONS, INC.
		
	By:	 	 
	 	 	

	 	 	Name:
	 	 	Title:
	
	CENDANT CORPORATION (for the applicable
provisions of Articles IV, V, VI, VII, VIII, IX and
XI only)
		
	By:	 	 
	 	 	

	 	 	Name:
	 	 	Title:

  
  

 26 

  
 EXHIBIT A 
  
  

 Exhibit A-1 
  
 Tax Administration 
  
 Parties Involved: 
  
 Cendant Operations, Inc. (CD) 
 Jackson Hewitt Tax Service Inc.
(JH) 
  
 Services and Term: 
  

	 	•	 	CD shall provide Federal, State and local income tax preparation services to JH for purposes of preparing the 2003 tax return and the stub period tax return from January 1, 2004 to the date
of the planned initial public offering of JH. CD shall provide sales and use tax report filing for JH through 6/30/05. 

  

	 	•	 	CD shall provide tax-planning services to JH as reasonably requested by JH through 6/30/05. 

  

	 	•	 	CD shall prepare FAS 109 tax calculations for preparation of JH quarterly and annual financial statements through 6/30/05. 

  

	 	•	 	This Exhibit A-1 to the Agreement may be extended for 6 months through 12/31/05, provided both parties agree to such extension in writing. 

  

	 	•	 	CD cannot terminate the services set forth in this Exhibit A-1 until 6/30/05. Thereafter, if this Exhibit A-1 is extended, CD must provide JH 60 days prior written notice to terminate the
Services provided to JH. 

  

	 	•	 	JH can terminate the services at any time upon 30 days’ prior written notice to CD. JH must pay all fees incurred up to, and including, the date of termination. 

 
 Fees and Payment Terms: 
  
 JH will pay CD an amount equal to $150 per “person” hour spent, which shall be billed, to JH within 30 days of the end of
each month. Such bill shall be payable by JH within 30 days of the invoice date. 
  
 Service Level Standards: 
  
 Each Party shall: (i)
conduct itself in accordance with service standards of no lower quality than (A) the standards applied as of the date of this Agreement with respect to the specific matters in question, and (B) those standards such Party hereafter applies in its own
business; and (ii) comply in all material respects with all laws, regulations and orders applicable to the conduct of the Services in question. 
  
  

 A-1 

 Exhibit A-2 
  
 Human Resources 
  
 Parties Involved: 
  
 Cendant Operations, Inc. (“Cendant”) and Jackson Hewitt Tax Service Inc. (“JH”). 
  
 Services: 
  
 Cendant will provide to JH certain human resources and administrative services as follows: 
  

	 	(a)	Employee Welfare Benefits: 

  

	 	(i)	Cendant will provide to active JH employees and JH COBRA participants administrative services for those benefits described below in this paragraph. JH will adopt and maintain new employee
benefit plans with the same vendors currently used by Cendant. Cendant will continue to provide all administrative services for these new JH plans through the remainder of 2004. The summary plan description for the Cendant plans will remain in place
for the new JH medical, dental and vision plans, except that JH will distribute to all participants an SPD supplement explaining any differences between the Cendant plans and the new JH replacement plans, and further explaining that JH is the
sponsor of the new JH replacement plans. JH will distribute new summary plan descriptions for all other plans. The benefits subject to this paragraph are medical, dental and vision benefits, and accidental death & dismemberment, group term life
insurance, short term disability and long term disability benefits. 

  

	 	(ii)	Cendant will provide JH with assistance in setting up new welfare benefit plans to be sponsored by JH and to commence in 2005, when transitional administrative services by Cendant end.
Cendant will provide consulting services to JH relating to the selection of benefit vendors and structuring future benefit plan designs and costs. 

  

	 	(iii)	Cendant will continue to work out claim processing with current vendor, Core, for short term disability, long term disability and accidental death & dismemberment plan for the JH
employees through December 31, 2004, except that JH, and not Cendant, will be the fiduciary of such plans. 

  

	 	(iv)	Cendant will cause “The Answer Place” to continue to provide assistance with benefit plans and other matters, subject to any practical limitations determined by Cendant.

  

	 	(v)	Cendant business & travel accident insurance will terminate effective as of the closing of the initial public offering. Cendant will provide 

  

 A-2 

 consulting services assisting JH in identifying and selecting replacement coverage. 
  

	 	(b)	Retirement Plans: 

  

	 	(i)	Cendant will provide consulting services relating to developing a new 401(k) plan to be sponsored by JH effective on the date of initial public offering, as well as relating the
communications to employees about such plan. 

  

	 	(ii)	Cendant will work with Merrill Lynch to perform an “asset spin-off” of current employees of JH to the new JH 401(k) plan, subject to the terms of the applicable plans and applicable
law. 

  

	 	(iii)	Cendant will work with Merrill Lynch and JH to develop and acceptable method to transfer existing loan balances to new JH 401(k) plan, subject to the terms of the applicable plans and
applicable law. 

  

	 	(c)	ESPP 

  

	 	(i)	Cendant will provide consulting assistance to JH in establishing an administration system for the Employee Stock Purchase Plan adopted by JH. 

  

	 	(d)	HRTS/Payroll 

  

	 	(i)	Cendant will create any data files in the form requested by JH for purposes of transitioning payroll and HRTS data to JH vendors, and assist in mapping data as necessary.

  

	 	(e)	Compensation: 

  

	 	(i)	Cendant will provide consulting assistance to JH in establishing an administration system for the JH 2004 Equity and Incentive Plan. 

  

	 	(f)	Gym Access: 

  

	 	(i)	Cendant will provide to all JH employees (current and new) continued access to the company gym at 1 Campus only. Employees utilizing the company gym must use the employee entrance at 1
Campus, located on the first floor. 

  

	 	(ii)	Cendant will continue to process gym membership fees through payroll deductions on a bi-weekly basis through December 31, 2004, at which time all memberships to the company gym will cease.
Cendant will require JH employees to enroll as new members beginning January, 2005 for a period of 8 months; payments must be made in full in the form of a check or money order made payable to Cendant Corporation. 

  
 Cendant may also provide to JH additional services to be reasonably agreed upon by the
parties on an as-needed basis and subject to the mutual agreement of fees to be 
  

 A-2 

 charged for such services. Such services may include administrative fees based on ongoing support from the Cendant
Benefits Team. 
  
 Cendant Enterprise HR will provide support and guidance
to JH for purposes of setting up new plans and policies associated with all HR processes. 
  
 Term: 
  

	 	(i)	Cendant Enterprise HR will be required to perform the services through 12/31/04, except as noted above. 

  

	 	(ii)	JH can terminate the services at any time upon 30 days prior written notice to Cendant. 

	

  
 Fees and Payment Terms:

  

	 	(i)	Fees will be consistent with charges under current allocation methodology utilized in the first half of 2004; provided that such amount is, subject to change in the event JH is able to assume
responsibility during the transition. JH would need to submit a written notice affecting this change within 30 days of termination of this contract. 

  

	 	(ii)	Any cost for creating data file to new payroll/HRTS vendor, as stated in current cost structure with Accenture. 

  

	 	(iii)	Any cost from CORE as a result of claims processing associated with STD and LTD. 

  

	 	(iv)	Fees are payable to Cendant within 30 days of the invoice date. 

  
 Service Level Standards: 
  
 Each party shall: (i) conduct itself in accordance with service standards of no lower quality than (A) the standards applied as of the date of this Agreement with
respect to the specific matters in question, and (B) those standards such party hereafter applies in its own business with respect to third parties for the specific matters in question; and (ii) comply in all material respects with all laws,
regulations and orders applicable to the conduct of the Services in question. 
  
  

 A-2 

 Exhibit A-3 
  
 Event Marketing 
  
 Parties Involved: 
  
 Cendant Operations, Inc. (CD) and Jackson Hewitt Tax Service Inc. (JH) 
  
 Services: 
  
 CD will provide event planning and management services for JH’s annual franchisee convention and annual Preferred Client Group event. The scope of support services to be provided by CD includes financial tracking of
budgeted and actual event expenses, operational and logistics management of the events and production of the event programs. Specific support to be provided for each event will be detailed in a scope of support and estimated time summary document.

  
 This support will require a continued collaboration with JH’s
Chief Executive Officer, his senior leadership team and staff to develop, plan and produce the events requested. The process involves twelve months of integration with typically the most intense time is spent beginning six months prior to the actual
event. 
  
 Fees and Payment Terms: 
  
 The fees for providing the event planning services summarized above for the 2004 event
year will be (i) $88,000 annually or $7,333 per month for the annual franchisee convention and (ii) $5,000 annually or $417 per month for the Preferred Client Group event. The fees for subsequent event years will increase by up to 5% per annum and
will be based on CD’s internal allocation of cost calculations. Fees are payable to CD within 30 days of the invoice date. 
  
 The direct costs of the events planned and managed by CD are the responsibility of JH. CD Event Marketing senior management will negotiate the terms and conditions
of necessary agreements for the events and an authorized officer of JH will execute the agreements. Any liabilities under such agreements will be the responsibility of JH. Any agreements executed by CD Event Marketing prior to the effective date of
this agreement for events to occur during the 2004 and 2005 event years are the responsibility of JH. Any liabilities under such agreements will be the responsibility of JH. 
  
 CD will audit invoices as received and indicate approval that services were provided and/or merchandise was received and then will
forward to JH for payment. CD expects that JH will process these invoices within the payment terms reflected on the invoice to maintain credit worthiness with vendors utilized to plan the events. 
  

 A-3 

 Term: 
  
 These services will be provided for the 2004 and 2005 event years. To the extent that services are requested for event year 2006, notification is required by April
1, 2005 and the fee and payment terms defined above would be applied. 
  
 Cancellation
of Services: 
  
 If services are cancelled after services have been
contracted, any applicable losses, damages or cancellation fees are the responsibility of JH. 
  
 Service Level Standards: 
  
 Each Party shall: (i)
conduct itself in accordance with service standards of no lower quality than (A) the standards applied as of the date of this Agreement with respect to the specific matters in question, and (B) those standards such Party hereafter applies in its own
business; and (ii) comply in all material respects with all laws, regulations and orders applicable to the conduct of the Services in question. 
  
  

 A-3 

 Exhibit A-4 
  
 Financial Systems Management 
  
 Parties Involved: 
  
 Jackson Hewitt Tax Service Inc. (“Jackson Hewitt”) 
 Cendant Operations, Inc. (“Cendant”) 
  

	Services:	

  
 Oracle Application Processing to include: 
  

	 	•	 	Establish new flex field value or account code combination within 24 hours of flex field being approved value or account code combination (to the extent Cendant allows a representative from
each business unit to handle the setup of account code combinations, Jackson Hewitt would be granted the same privileges) 

  

	 	•	 	Maintain current reporting environment 

  

	 	•	 	Opening and Closing of Periods 

  

	 	•	 	Confirm Interfaces processed without exceptions 

  

	Hyperion	Application Processing to include: 

  

	 	•	 	Maintain chart of accounts; Normal monthly maintenance requests 

  

	 	•	 	Maintain current reporting environment 

  

	 	•	 	Modification of rollup structure 

  

	GEAC	Application Processing to include: 

  

	 	•	 	Maintain chart of accounts 

  

	 	•	 	Maintain current reporting environment 

  

	Service	Level Requirements: 

  
 Cendant will respond to support issues within one hour during a month end/quarter close cycle or within 3 hours for all other times. Cendant will employ the
necessary steps to reach resolution within 2 days. 
  
 Fees and Payment Terms:

  
 Jackson Hewitt will pay Cendant a fee based on a 5% portion of the
overall Cendant department cost on a monthly basis or $1,700 per month, whichever is higher. 
  
 Costs to setup Jackson Hewitt as a stand-alone company are included in the monthly service charge. However, if the number of man-hours involved exceeds 40 hours, then JH would be required to pay Cendant for each additional hour
beyond 40 hours at a rate of $75 per hour. 
  
  

 A-4 

 Fees are payable to Cendant within 30 days of the invoice date. 
  

	Term:	

  
 Term of services will be through December 31, 2005 commencing with the Effective Date. 
  
 Early Termination Rights: 
  
 Jackson Hewitt has the
ability to terminate the services with 30 days written notice. 
  

	

	

	

  
  

 A-4 

 Exhibit A-5 
  
 Treasury Services 
  
 Parties Involved: 
  
 Cendant Operations, Inc. (CD) (“Treasury”) and Jackson Hewitt Tax Service Inc. (JH). 
  
 Services: 
  
 CD will provide to JH general treasury functions including, but not limited to: 
  

	 	•	 	Consolidation of cash 

	 	•	 	Investing of excess cash 

	 	•	 	Execution of wire transfer requests 

	 	•	 	Completion of all requisite bank documentation 

	 	•	 	Maintenance of all bank accounts including tracking of such accounts on a database 

	 	•	 	Receipt and review of all bank cash management charges 

	 	•	 	Access to on-line banking software (either through software installed on JH desktop computers or via Internet connection) 

	 	•	 	Receipt of periodic files for completion of general ledger entries 

	 	•	 	Generally related matters in connection therewith. 

  
 CD may also provide to the JH services other than the services set forth in the immediately foregoing paragraph of this Exhibit A-5 on an as-needed basis and
subject to the mutual agreement of fees to be charged for such services. Such services may include counsel with regard to bank funding arrangements, procurement of a revolving line of credit, access to the capital markets and implementation of
derivative type instruments. 
  
 To the extent JH would rely on CD to
contract letters of credit (“LOCs”) on JH’s behalf, such LOCs will only be obtained in the event that JH has a revolving line of credit with provision for obtaining such obligations. 
  
 CD will provide support and guidance to JH for purposes of setting up its Treasury
functions including selecting the bank partner, setting up wire transfer software, handling bank documentation, etc. in order to meet the 12/31/04 transition deadline at no additional cost to JH. 
  
  

 A-5 

 Term: 
  

	 	•	 	CD will be required to perform the services through 12/31/04. 

  

	 	•	 	The services under this Exhibit A-5 may be extended for 6 months through 6/30/05, provided both parties agree to such extension in writing. 

  

	 	•	 	CD cannot terminate the services set forth in this Exhibit A-5 until 12/31/04. Thereafter, if these services are extended, CD must provide 60 days prior written notice to terminate the
services provided to JH. 

  

	 	•	 	JH can terminate the services at any time upon 30 days prior written notice to CD. JH must pay all fees incurred up to, and including, the date of termination. 

  
 Fees and Payment Terms: 
  
 A fee of $5,000 per month for the services set forth on this Exhibit A-5; provided that such amount is, subject to change in the event
JH has more than 60 bank accounts and requests completion of more than 20 wires per month. Such fees are payable to Cendant within 30 days of the invoice date. 
  

Service Standards: 
  
 Each party shall: (i) conduct itself in accordance with service standards of no lower quality than (A) the standards applied as of the date of this Agreement with
respect to the specific matters in question and (B) those standards such party hereafter applies in its own business with respect to third parties for the specific matters in question; and (ii) comply in all material respects with all laws,
regulations and orders applicable to the conduct of the Services in question. 
  
 Special Requirements: 
  

	 	•	 	JH will designate counsel to support the completion of bank documentation by the transaction date. To the extent JH does not contract with CD (Legal) for such Services, JH will provide
signatures for the completion of signature cards, incumbency certificates and treasurer certificates as required by the bank documentation. 

  

	 	•	 	JH distribution accounts must be on “Positive Pay” or have a similar mechanism to prevent external fraud. 

  

	 	•	 	CD, in its sole discretion, has the right to select institutions to provide the services set for in this Exhibit A-5. CD will not provide JH with any desktop computers or servers that may be
necessary to run “bank software” or access “bank systems” for informational purposes. 

  

	 	•	 	JH agrees to safeguard any and all passwords or other authentication mechanisms or general accessibility as provided by the bank(s). 

  

	 	•	 	JH must provide an investment policy and a wire transfer policy, including both signature cards for persons designated as having signing authority and contact information for such persons by
the transaction date. JH must designate a Treasurer and Secretary by the transaction date for facilitation of the bank 

  

 A-5 

 documentation. JH must also ensure that adequate documentation is completed to permit CD to provide the Services
set forth in this Exhibit A-5, including making necessary board resolutions, and identifying CD as having the authority to conduct treasury-related services on JH behalf. 
  
  

 A-5 

 Exhibit A-6 
  
 Revenue Audit Services 
  
 Parties Involved: 
  
 Cendant Operations, Inc. (CD) and Jackson Hewitt Tax Service Inc. (JH) 
  
 Services: 
  
 CD will provide franchise audit services on the Jackson Hewitt franchisee base to confirm the accuracy of franchisee royalty payments. CD will perform approximately 100 franchisee revenue audits during the May to November
months (non-peak tax season) during the contract term. The audits will be performed substantially in accordance with the work program attached on Exhibit A-6. 
  

During CD’s annual budgeting process JH will provide CD with the expected number of audits to be completed for the upcoming year. During March, JH will
provide a detailed listing of specific franchisee audits for CD to perform. During the May to November revenue audit period, CD will provide JH with a monthly report detailing the specific audits to be performed and the status as to completion.

  
 Term: 
  

	 	•	 	CD will provide the services through 12/31/05. 

  

	 	•	 	Both parties may extend the services for 1-year increments upon mutual agreement of economic terms. 

  

	 	•	 	JH has the ability to terminate the services at any time upon 30 days prior written notice. 

  

	 	•	 	CD cannot terminate the services set forth in this Exhibit A-6 until 12/31/04. Thereafter, CD must provide JH 120 days prior written notice to terminate the services provided to JH.

  
 Fees and Payment Terms: 
  
 JH will pay CD based on actual hours incurred for performing the services. The rate
charged to JH for such services will be $73 per hour incurred. The per hour rate includes estimated costs to be incurred for travel associated with providing the services. CD will bill JH within 30 days of the end of each month and such bill shall
be payable within 30 days of the invoice date. Such rate will apply through 12/31/04 and is subject to renegotiation each year thereafter. 
  
 Service Level Standards: 
  
 Each party shall: (i) conduct itself in accordance with service standards of no lower quality than (A) the standards applied as of the date of this Agreement with
respect to the specific matters in question, and (B) those standards such party hereafter applies in its own business 
  

 A-6 

 with respect to third parties for the specific matters in question; and (ii) comply in all material respects with all laws,
regulations and orders applicable to the conduct of the Services in question. 
  

 A-6 

 Exhibit A-7 
  
 Call Support 
  
 Parties Involved: 
  
 Jackson Hewitt Tax
Service Inc. (JH) 
 Cendant Operations, Inc.(“Cendant”) 
  
 Services to be Provided: 
  
 Customer Service Contacts to include: 
  

	 	•	 	Answer calls from Jackson Hewitt Customer Service Line during the designated hours of operation which are 8:00 a.m. to 9:00 p.m. CST, 7 days per week for the period of January 20th through February 28th and the
period of April 1st through April 15th. The hours of operation at all other times will be 9:00 a.m. to 7:00 p.m. CST. 

  

	 	•	 	Forward customer concerns to the Jackson Hewitt corporate office and the Jackson Hewitt Franchisees in accordance with procedures outlined by JH, which are attached hereto.

	 	

  
 Fees and Payment Terms:

  
 Jackson Hewitt agrees to pay a variable/fixed cost fee of $.95 per
billable minute based on the average per minute charge for the period 2002 and 2003. The following variable and fixed costs are included in the per minute charge: 

	 	

	 	•	 	Variable:  

 o    Supervisor Wages 
 o    Agent Wages 
 o    Overtime 
 o    Taxes and Benefits 
 o    Bonus 
 o    Inbound
Telecom 
  

	 	•	 	Fixed: 

 o    Outbound Telecom 
 o    Aberdeen Shared Allocation 
 o    T1 Allocation 
 o    Rent Allocation 
  
 Cendant will invoice JH by the 10th of each month for the prior month’s cost incurred. Payment is due to Cendant within 30 business days of receipt of the invoice. By January 31 of each year this
agreement is in effect, Cendant will perform an analysis 
  

 A-7 

 of actual year-to-date costs incurred versus charges billed and invoice/credit JH for the true-up to actual costs
incurred. Supporting documentation for all billing will be provided, as requested by JH. 
  
 Term: 
  
 Term of services will be through December
31, 2005 commencing with the effective date. 
  
 Early Termination Rights:

  
 JH has ability to terminate upon 60 days notice. Cendant may not
terminate until 6/30/05 and then only upon 120 days notice. 
  
 Service Level
Standards: 
  
 Each party shall: (i) conduct itself in accordance
with service standards of no lower quality than (A) the standards applied as of the date of this Agreement with respect to the specific matters in questions, and (B) those standards such party hereafter applies in its own business; and (ii) comply
in all material respects with all laws, regulations and orders applicable to the conduct of the services in question. 
  
  

 A-7 

 Exhibit A-8 
  
 Accounts Payable 
  
 Parties Involved: 
  
 Jackson Hewitt Tax
Service Inc. (“Jackson Hewitt”) 
 Cendant Operations, Inc. (“Cendant”) 
  
 Services: 
  
 Accounts Payable Processing to include: 
  

	 	•	 	All manual invoice keying in/processing 

  

	 	•	 	Review of vouchers for proper coding, authorized signatures, authenticity of invoices and reasonable account distribution 

  

	 	•	 	T&E report review for compliance with policy, proper approval, proper coding, authenticity of receipts 

  

	 	•	 	Set up of new vendors in Oracle, including obtaining tax information 

  

	 	•	 	Daily check runs with mailing within 24 hours 

  

	 	•	 	Problem resolution 

  

	 	•	 	Ensuring the A/P system interfaces with the GL 

  

	 	•	 	Issuance of manual checks 

  

	 	•	 	Year end issuance of 1099 forms 

  

	 	•	 	Gather monthly sales and use tax figures sent weekly 

  

	 	•	 	American Express Corporate Card Administration 

  
 Fees and Payment Terms: 
  
 Based on volume and actual costs incurred, Jackson Hewitt agrees to pay the following fees for regular accounts payable per item processed: 
  

						
	 •      Processing of an original invoice
	  	$	4.00	  	 
			
	 •      Processing and payment of T&E report
	  	$	10.00	  	 
			
	 •      Issuance of a manual check
	  	$	25.00	  	 
			
	 •      Wire transfer or stop payment
	  	$	25.00	  	 
			
	 •      Reissuance cost of a 1099 form
	  	$	20.00	  	 

  
 Payment is due to Cendant via
wire transfer within five business days for any disbursements made with respect to accounts payable and will be billed weekly. The processing fees are due on the 5th business day of the following month via wire transfer. 
  

 A-8 

 Services: 
  

	 	1.	All SGA invoices will be paid according to vendor payment terms within 3-5 business days, from receipt of invoice by Cendant. 

  

	 	2.	All payment requests marked as “Priority” will be processed within 24 hours of receipt by Cendant and paid according to vendor terms, including Gold Guarantee Payments when excel
spreadsheet is received. 

  

	 	3.	All check requests will be processed within 3-5 business days of receipt by Cendant and paid according to vendor terms. 

  

	 	4.	All T&E Reports will be coded and processed according to Cendant Travel and Entertainment policy within 3-5 business days, from receipt by Cendant. 

  

	 	5.	All SGA invoices, T&E Reports and check requests will be reviewed for authorized signatures. Any unauthorized documents will be sent back to the originator with correspondence.

  

	 	6.	The matrix of authorized signers will be maintained in Shared Services AP. The CFO will approve all exceptions or changes. 

  

	 	7.	Sales & Use Tax payments will be tracked and summarized in the existing spreadsheet format by Shared Services AP. The summary report will be provided to the Tax Department monthly.

  

	 	8.	All voids, stop payments and reissues will be processed in Shared Services AP. 

  

	 	9.	The Problem Resolution Team will answer all incoming phone calls regarding research of payment information. 

  

	 	10.	On the last business day of the month, Shared Services AP will run the prescribed period end process. 

  

	 	11.	All AP files for fiscal year will be maintained in Shared Services Accounts Payable or offsite storage. 

  
 Term: 
  
 Term of services will be through December 31, 2005 commencing with the effective date. 
  
 Early Termination Rights: 
  
 Jackson Hewitt may terminate the services with 30 days written notice. 

	 	

  

 A-8 

  
 Service Level Standards: 
  
 Each party shall: (i) conduct itself in accordance with service standards of no lower
quality than (A) the standards applied as of the date of this Agreement with respect to the specific matters in question, and (B) those standards such party hereafter applies in its own business; and (ii) comply in all material respects with all
laws, regulations and orders applicable to the conduct of the services in question. 
  
  

 A-8 

 Exhibit A-9 
  
 Public and Regulatory Affairs 
  
 Parties Involved: 
  
 Jackson Hewitt Tax Service Inc. (“Jackson Hewitt”) 
 Cendant Operations, Inc. (“Cendant”) 
  
 Services:

  
 Cendant will provide Jackson Hewitt: 
  

	 	•	 	Continued support services to manage government relations activities, primarily at the state level. 

  

	 	•	 	Assistance in hiring a new “person” or firm to handle government relations responsibilities for Jackson Hewitt after the Effective Date 

  

	 	•	 	Coordinate the transition to a new hire or firm 

  

	 	•	 	Assistance in the immediate negotiation with lobbyists in critical states to represent Jackson Hewitt in the future 

  
 Fees and Payment Terms: 
  
 Jackson Hewitt agrees to pay a fixed fee of $7,000 per month for these services, including travel-related expenses, payable on the 10th of each month. 
  

	Term:	

	

  
 The term of this
service is for 12 months from the Effective Date or as soon as Jackson Hewitt has secured and transitioned to a new “person” or firm. Jackson Hewitt must use its commercially reasonable efforts to transition to a new provider as soon as
possible. 
  
 Early Termination Rights: 
  
 Jackson Hewitt has the ability to terminate the service with 30 days written notice.
Cendant shall not have the right to terminate this service unless Jackson Hewitt has not paid the fees set forth above or has not used its commercially reasonable efforts to transition to a new provider. 
  

	Service	Level Standards: 

  
 Each party shall: (i) conduct itself in accordance with service standards of no lower quality than (A) the standards applied as of the date of this Agreement with
respect to the specific matters in question, and (B) those standards such party hereafter applies in its own business; 
  

 A-9 

 and (ii) comply in all material respects with all laws, regulations and orders applicable to the conduct of the
services in question. 
  

	 	

  
  

 A-9 

 Exhibit A-10 
  

Payroll 
  
 Parties Involved: 
  
 Jackson Hewitt Tax
Service Inc. (“Jackson Hewitt”) 
 Cendant Operations, Inc. (“Cendant”) 
  

	Services:	

  
 All services will be provided in the identical manner as exists prior to the close. This includes using the same Cendant benefits, Cendant Bank account, with the Cendant Treasurer’s signature on Cendant check stock. All processing will
continue to run on the Cendant Payroll calendar – A Cycle, observing the same due dates for data submission.  
  
 Provide payroll and HR processing through December 31, 2004. 
  

	 	•	 	Processing new hires 

  

	 	•	 	Employee terminations 

  

	 	•	 	Time capture process which is currently on Cendant’s online system (Mytime) 

  

	 	•	 	Time needs to be submitted on Mytime or through timesheets if a change is required 

  

	 	•	 	Processing payroll checks/direct deposits 

  

	 	•	 	Manual checks 

  

	 	•	 	Providing necessary interface to GL 

  

	 	•	 	Ensuring benefits deductions are carried out 

  

	 	•	 	Interfacing with 3rd party benefit providers 

  

	 	•	 	Interfacing with originating bank for direct deposit payments 

  

	 	•	 	Processing check reconciliation files 

  

	 	•	 	**Positive pay return resolution for check processing 

  

	 	•	 	Payroll distribution services – checks/advices 

  

	 	•	 	Garnishment processing 

  

	 	•	 	Unclaimed wage processing 

  

	 	•	 	Cash transfer processing 

  

	 	•	 	Special Off Cycle Payroll Runs for Quarter End Adjustments 

  
 **Cendant absolves itself of any liability associated with misrepresentations of employees and fraudulent check processing at banking institutions. 
  

 A-10 

 Tax Filing 
  

	 	•	 	Periodic tax depository requirements 

  

	 	•	 	File Quarterly and Annual Federal, State and local tax returns 

  

	 	•	 	File Quarterly and Annual Federal and State unemployment returns. 

  

	 	•	 	Process Federal, State, Local and Unemployment Amended Returns 

  

	 	•	 	Provide W-2 Processing Services 

  

	 	•	 	Provide W-2C Processing Services 

  
 All filings will be done as required by regulatory agencies. We will provide filing services as appropriate beyond the transition date to meet those requirements. 
  
 Fees and Payment Terms: 

	

 A. Fees are as follows through 12/31/04: 
  

	 	–	Payroll processing fee - $3.00 per employee per pay 

	 	–	Manual check fee - $25 per manual check 

  
 B. Cendant will charge a $25,000 Management Services Fee to cover management services and overhead in the transition of the payroll process. Payroll, with Systems
support team, will be responsible for executing the transition to an outside vendor and will provide basic employee data in Cendant’s system format to the transitioning vendor. In addition, any onetime costs incurred associated with the change
in ownership will be billed separately. 
  
 C. Any additional items not
addressed above will be billed at time and materials at $50 per hour for payroll support and $150 hour for Systems support. 
  
 Payment is due to Cendant for the gross payroll, employer taxes and employer benefits less imputed income, if any, via wire transfer on the date payroll is
distributed to the employees of Jackson Hewitt. The processing fees are due on the 5th business day of the following month via wire
transfer. 
  

	Notifications:	

  

	 	n	Cendant Payroll will notify Federal and State agencies of change in ownership for garnishment processing. 

  

	 	n	Cendant Payroll will notify Federal, State, Local and Unemployment authorities of change in ownership. 

  

 A-10 

 Term: 
  
 Term of services will be through December 31, 2004 commencing with the effective date. If services are required beyond this date, this agreement will need to be
renegotiated. 
  
 Early Termination Rights: 

	

 Jackson Hewitt may terminate the service with 30 days written notice. 
  
 Service Level Standards: 
  
 Each party shall: (i) conduct itself in accordance with service standards of no lower quality than (A) the standards applied as of the
date of this Agreement with respect to the specific matters in question, and (B) those standards such party hereafter applies in its own business; and (ii) comply in all material respects with all laws, regulations and orders applicable to the
conduct of the Services in question. 
  
  

 A-10 

 Exhibit A-11 
  

Information Technology and Telecommunications 
  
  
 Mainframe Processing Fees 
  
 Parties Involved: 
  
 Cendant Operations, Inc – IT, IBM (as service provider) and Jackson Hewitt Tax Service Inc. 
  
  
 Services to be
provided:  
  
 Jackson Hewitt Tax Services Inc. (“Jackson
Hewitt” or “JH”) mainframe applications consist of GEAC, accounts receivable (“A/R”) and general ledger (“G/L”) (G/L used only for maintenance of chart of accounts), and JH’s proprietary JAX System (Franchise
billing system). These applications run on mainframes located in Cendant’s Denver data center and are primarily supported by Cendant’s third party outsourcer and data center manager, IBM, under an Information Technology Services Agreement,
dated November 1, 2001, (“ITSA”). Operations support services are provided to Cendant and various Cendant affiliates and business units (including JH) on a 24 X 7 basis by IBM in accordance with the terms and conditions of the ITSA between
IBM and Cendant. In addition to these services, the corporate applications group within Cendant IT provides support of these applications. These services include production, security, user and other applications support as required. The application
support services are described below under Application Support Services. 
  
 In the event that these services will continue to be provided by Cendant and/or IBM to Jackson Hewitt, Jackson Hewitt will be responsible for abiding by (a) Cendant’s policies and procedures relating to information and technology
services, (b) the confidentiality agreements, information protection and security requirements, and other applicable provisions contained in the ITSA and in other applicable agreements between Cendant and its third party licensors and/or service
providers, and (c) any separate information technology services agreements entered into between Jackson Hewitt and Cendant relating to such services. 
  
  
 Fees and Payment Terms:  
  
 The mainframe that these applications reside on is shared by a variety of Cendant affiliates and business units (including JH) and, as
such, the costs associated with its operation are shared among the participating affiliates and units. These costs include mainframe usage fees, software and other direct charges. The cost sharing mechanism is based on the actual utilization of
mainframe resources and, as such, will vary from time to time based on the usage by the participating affiliates and units. The current mainframe cost that has been budgeted for Jackson Hewitt based on previous usage is approximately $200,867 per
annum. 
  

 A-11 

 These charges will be adjusted by Cendant going forward based on JH’s actual usage or other appropriate
allocation of mainframe resources. Invoices will be provided by Cendant to JH on a monthly basis and payments will be due from JH within 30 days net. 
  
  
 General Service Level Standards:  
  
 Service levels will be provided to JH by Cendant and/or IBM in accordance with the
terms and conditions of the ITSA and the associated prevailing suite of services (including any applicable service levels to the extent reasonable and practicable (“SLA’s”)). During JH’s critical operational periods (January
20th through February 28th, and April 1st through April 15th of each contract year), the parties acknowledge that increases to the applicable services set forth in the existing ITSA and associated SLA’s may be necessary to process JH’s additional volume. Cendant
and/or IBM will use reasonable efforts to provide the following services during the aforementioned critical periods, provided that these items can be validated and confirmed by Cendant’s ETOS group (“ETOS”): 
  

	 	1.	Issues affecting JH production and staging environments in the Denver data center will be classified as “severity one” tickets (a defined in the ITSA) at time of receipt.

  

	 	2.	JH severity one tickets will be processed on an expedited basis and given the highest level of priority possible by the IBM Operations Center group in Denver, without troubleshooting by
members of IBM’s Toronto Help Desk. 

  

	 	3.	IBM will troubleshoot problematic servers offline. 

  

	 	4.	Daily calls (or as otherwise agreed to by the parties) will be held to review problems and critical issues. These calls will include: JH and IBM Service Delivery Manager (SDM) and
Relationship Manager (RM). 

  

	 	5.	When multiple or simultaneous service disruptions occur so as to adversely affect more than one Cendant affiliate or business unit (including JH), Cendant will provide JH with high priority
(in parallel with other high-priority Cendant affiliates or business units) on restoration of services, timing of outages and change management. JH will be given the highest level of consideration to accommodate timing of outages and change
management so as to minimize or eliminate impacts during the aforementioned critical periods. When possible, reasonable efforts will be made by the parties to conduct the aforementioned activities during non-peak hours/season.

  

	 	6.	IBM, ETOS and Cendant Telecom efforts will be conducted concurrently, when possible. 

  
 Cendant will identify any unamortized hardware, and remaining hardware service charges (“HSC”), to JH, that may exist as of 6/30/04. Thereafter, Cendant
must notify JH (in advance to the extent reasonably possible) of any and all purchase and acquisition of additional hardware or software associated with the aforementioned mainframe systems. Relative to any and all consent or additional license fees
that may be required by Cendant’s third party vendors/licensors to allow Cendant/IBM to process data on behalf of JH, such fees will be payable by JH. Nevertheless, Cendant will use reasonable efforts to minimize this liability. 
  
 Disaster recovery will be provided by Cendant and/or IBM (or by any other third party
disaster services provider engaged by Cendant), to the extent subscribed to in writing by JH, and in accordance with Cendant’s final disaster recovery services agreement(s) with IBM 
  

 A-11 

 and/or such other third party service provider. Such subscription will be paid for by JH in accordance with rates
associated with the appropriate service, including all IBM, CD Telecom and Cendant direct costs. 
  
  
 Term:  
  
 JH will be supported in a manner consistent with the levels of support that it currently receives from Cendant for 2 (two) calendar years (or any other period
agreed to by the parties) from date of divestiture, subject to any restrictions, consents, or other provisions set forth in applicable agreements between Cendant and its third party licensors and/or service providers. This support arrangement and
the other agreements set forth herein will be confirmed in a written information technology services agreement by and between JH and Cendant. Notwithstanding any other termination rights that may exist (and unless otherwise agreed to in writing
between the parties), at JH’s discretion, this arrangement and the agreements set forth herein can be terminated upon a 90-day notification to Cendant. At this time, JH will be responsible for the repayment of any unamortized hardware service
charges specific to JH’s mainframe environment, as well as for any unpaid actual costs incurred by Cendant with respect to the services described herein and any associated transition services. 
  
  

	Notes:	 

  
 Any costs associated with obtaining consents from Cendant’s third party vendors/licensors will be borne by Jackson Hewitt. In the event that, after JH’s divestiture, JH wishes to negotiate an independent agreement
with any of Cendant’s third party vendors/licensors with respect to any of the products provided by Cendant to JH as part of the services described herein, Cendant will use reasonable efforts, on a case-by-case basis, to assist JH in its
negotiations with such vendors/licensors so as to allow JH, to the extent possible, and reasonable to participate in Cendant’s pre-existing agreements and/or discounts with such vendors/licensors. 
  
 For information purposes, the discounts on the vendors that are currently utilized by
Jackson Hewitt under Cendant’s aegis are: 
  

			
		
	Oracle:	  	 50% on all products; can ramp up as high as 80% for large initiatives

		
	Hyperion:	  	 45% on all products

		
	GEAC:	  	 Information not available at this time

  
 Many of Cendant’s
agreements with its third party vendors/licensors allow Cendant to process work and data on behalf of its affiliated entities, franchisees, and businesses and, in some limited circumstances, on behalf of Cendant’s divested entities. Many of
Cendant’s agreements also allow Cendant’s third party service providers (such as IBM) to use software licensed by Cendant to process work or data on Cendant’s behalf (such as in the case of the ITSA). None of Cendant’s third
party arrangements allow Cendant to act in the capacity of or similar to a Service Bureau for any unaffiliated third parties or divested entities. Therefore, the parties hereby acknowledge and agree that Cendant may encounter certain problems or
obstacles that are beyond Cendant’s reasonable control with respect to any third party 
  

 A-11 

 vendor/licensor agreements related to Cendant’s or IBM’s provision of the services described herein,
which problems or obstacles could prevent or minimize Cendant’s ability to perform such services. Notwithstanding, Cendant will use reasonable efforts to mitigate such problems or obstacles. 
  
 JH will be required to obtain all necessary licenses and consents from its third party
software providers (i.e. Marimba and Cognos Report Net) relating to any software licensed by JH and provided to Cendant in order for Cendant to process JH’s business/operations. 
  
  
 Client Server Services 
  
 Parties Involved:  
  
 Cendant Operations, Inc.—IT, IBM (as service provider) and Jackson Hewitt Tax Service Inc. 
  
  
 Services: 

  
 Support of various servers located in Cendant’s Denver Data
Center and used to process JH’s business. Services include server operating system management and monitoring; hardware/software configuration & deployment; web services management & reporting; network connectivity administration and
monitoring; performance management; capacity management; production control services; third-party software distribution and management; security administration; problem and change administration; backup & recovery services. IBM currently
provides these services in accordance with the terms and conditions of the ITSA between IBM and Cendant. 
  
 In the event that these services will continue to be provided to be provided by Cendant and/or IBM to Jackson Hewitt, Jackson Hewitt will be responsible for abiding
by (a) Cendant’s policies and procedures relating to information and technology services, (b) the confidentiality agreements, information protection and security requirements, and other applicable provisions contained in the ITSA and in other
applicable agreements between Cendant and its third party licensors and/or service providers, and (c) any separate information technology services agreements entered into between Jackson Hewitt and Cendant relating to such services. 
  

 A-11 

 Fees and Payment Terms:  
  
 The following is a summary of JH’s current and budgeted service fees on a monthly and annual basis with respect to the aforementioned services: 
  

																		
	 	  	January 2004 Actual

	  	Budget

	 	  	Units

	  	Cost per
Unit

	  	Cost
per
Month

	  	Annual
Units

	  	Annual
Fee

	  	Units

	  	Annual
Fee

	 Service Fees
	  	 	  	 	  	 	 	  	 	  	 	 	  	 	  	 	 
	 High System Availability-Type I
	  	9.3	  	1,989.01	  	$	18,498	  	112	  	$	221,974	  	152	  	$	302,330
	 High Data Availability-Type II
	  	4	  	1,261.14	  	 	5,045	  	48	  	 	60,535	  	36	  	 	45,401
	 General Availability-Type III
	  	1	  	1,188.87	  	 	1,189	  	12	  	 	14,266	  	12	  	 	14,266
	 Allocated Disk Storage-GB
	  	1,191	  	2.60	  	 	3,097	  	14,292	  	 	37,159	  	5,508	  	 	14,321
	 SRM Software
	  	14.3	  	30.00	  	 	429	  	172	  	 	5,148	  	181	  	 	5,430
	 # of GB of allocated Bandwidth
	  	2.2	  	1,100.00	  	 	2,431	  	27	  	 	29,172	  	28	  	 	30,631
	 Mapquest
	  	 	  	 	  	 	826	  	 	  	 	9,912	  	 	  	 	4,200
	 	  	 	  	 	  	
	
	  	 	  	
	
	  	 	  	
	

	 Total Service fees
	  	 	  	 	  	 	31,514	  	 	  	 	378,166	  	 	  	 	416,579
	 	  	 	  	 	  	
	
	  	 	  	
	
	  	 	  	
	

	 Other charges
	  	 	  	 	  	 	 	  	 	  	 	 	  	 	  	 	 
	 Hardware Leases
	  	 	  	 	  	 	2,709	  	 	  	 	32,505	  	—  	  	 	32,525
	 Software Maintenance
	  	 	  	 	  	 	3,993	  	 	  	 	47,914	  	—  	  	 	33,600
	 Hardware Service Charges
	  	 	  	 	  	 	5,871	  	 	  	 	70,448	  	—  	  	 	13,695
	 Software License Depreciation
	  	 	  	 	  	 	3,246	  	 	  	 	38,954	  	—  	  	 	21,000
	 Other Direct Charges
	  	 	  	 	  	 	452	  	 	  	 	5,425	  	—  	  	 	11,400
	 	  	 	  	 	  	
	
	  	 	  	
	
	  	 	  	
	

	 Total Other Charges
	  	 	  	 	  	 	16,271	  	 	  	 	195,246	  	 	  	 	112,220
	 	  	 	  	 	  	
	
	  	 	  	
	
	  	 	  	
	

	 	  	 	  	 	  	 	 	  	 	  	 	 	  	 	  	 	 
	 	  	 	  	 	  	
	
	  	 	  	
	
	  	 	  	
	

	 Total Client Server Costs
	  	 	  	 	  	 	47,784	  	 	  	 	573,412	  	 	  	 	528,799
	 	  	 	  	 	  	
	
	  	 	  	
	
	  	 	  	
	

  
 These fees include the
IBM-associated services fees under the ITSA, as well as any shared infrastructure costs. Additional services can be added at JH’s reasonable request and will be billed based on the usage fees noted above as well as any incremental costs,
including software license fees, maintenance, hardware service fees and time & material charges. Additional fees may also include maintenance fees associated with servers that are not refreshed at the end of 36 months of applicable server life.
Cendant is the licensor of record for all software licenses associated with the aforementioned services, with the exception of the Marimba and Cognos Report Net product(s). The costs to transfer or assign those licenses to (or to use the software to
process work and data on behalf of) Jackson Hewitt will need to be negotiated between the parties, provided that there are no third party restrictions or limitations on such transfers, assignments or use. In addition, a determination will need to be
made if any third party software consent fees will apply in order to transfer, assign and/or use such licenses/software to or on behalf of Jackson Hewitt. Invoices will be provided by Cendant to JH on a monthly basis and payments will be due from JH
within 30 days net. 
  
 JH will be required to obtain all necessary
licenses and consents from its third party software providers (i.e. Marimba and Cognos Report Net) relating to any software licensed by JH and provided to Cendant in order for Cendant to process JH’s business/operations. 
  
  
 Service Level
Standards:  
  
 Service levels will be provided to JH by Cendant
and/or IBM in accordance with the terms and conditions of the ITSA and the associated prevailing suite of services (including any applicable service levels to the extent reasonable and practicable (“SLA’s”). During JH’s critical
operational periods (January 20th through February 28th, and April 1st through April 15th
of each contract year), the parties acknowledge that increases to the applicable services set forth in the existing ITSA and associated SLA’s may be necessary to process JH’s
additional volume. Cendant and/or IBM will use reasonable efforts to provide the following services during the aforementioned critical periods, provided that these items can be validated and confirmed by ETOS: 
  

 A-11 

	 	1.	Issues affecting JH production and staging environments in the Denver data center will be classified as “severity one” tickets (as defined in the ITSA) at time of receipt.

  

	 	2.	JH severity one tickets will be processed on an expedited basis and given the highest level of priority possible by the IBM Operations Center group in Denver, without troubleshooting by
members of IBM’s Toronto Help Desk. 

  

	 	3.	IBM will troubleshoot problematic servers offline. 

  

	 	4.	Daily calls (or as otherwise agreed to by the parties) will be held to review problems and critical issues. These calls will include: JH and IBM Service Delivery Manager (SDM) and
Relationship Manager (RM). 

  

	 	5.	When multiple or simultaneous service disruptions occur so as to adversely affect more than one Cendant affiliate or business unit (including JH), Cendant will provide JH with high priority
(in parallel with other high-priority Cendant affiliates or business units) on restoration of services, timing of outages and change management. JH will be given the highest level of consideration to accommodate timing of outages and change
management so as to minimize or eliminate impacts during the aforementioned critical periods. When possible, reasonable efforts will be made by the parties to conduct the aforementioned activities during non-peak hours/season.

  

	 	6.	IBM, ETOS and Cendant Telecom efforts will be conducted concurrently, when possible. 

  

	 	7.	Cendant will continue to provide JH with root access and administrator rights to the servers and systems used in the Denver data center by Cendant and/or IBM to process JH’s work and
data, which root access and rights will be consistent with those currently being provided to JH, provided that JH complies with Cendant’s policies and procedures regarding information protection, systems/data security, access, privacy and
confidential information. 

  
 Cendant will identify any
unamortized hardware, and remaining hardware service charges (“HSC”), to JH, that may exist as of 6/30/04. Thereafter, Cendant must notify JH (in advance to the extent reasonably possible) of any and all purchase and acquisition of
additional hardware or software associated with the aforementioned client server systems. Relative to any and all consent or additional license fees that may be required by Cendant’s third party vendors/licensors to allow Cendant/IBM to process
data on behalf of JH, such fees will be payable by JH. Nevertheless, Cendant will use reasonable efforts to minimize this liability. 
  
 Disaster recovery will be provided by Cendant and/or IBM (or by any other third party disaster services provider engaged by Cendant), as subscribed to in writing by
JH, and in accordance with Cendant’s final disaster recovery services agreement(s) with IBM and/or such other third party service provider. Such subscription will be paid for by JH in accordance with rates associated with the appropriate
service, including all IBM, CD Telecom and Cendant direct costs. 
  
  
 Term: 
  
 JH will be supported in a manner consistent with the levels of support that it currently receives from Cendant for 2 (two) calendar years (or any other period agreed to by the parties) 
  

 A-11 

 from date of divestiture, subject to any restrictions, consents, or other provisions set forth in applicable
agreements between Cendant and its third party licensors and/or service providers. This support arrangement and the other agreements set forth herein will be confirmed in a written information technology services agreement by and between JH and
Cendant. Notwithstanding any other termination rights that may exist (and unless otherwise agreed to in writing between the parties), at JH’s discretion, this arrangement and the agreements set forth herein can be terminated upon a 90-day
notification to Cendant. At this time, JH will be responsible for the repayment of any unamortized hardware service charges specific to JH’s client server environment, as well as for any unpaid actual costs incurred by Cendant with respect to
the services described herein and any associated transition services.  
  
  
 Notes: 
  

	 	1.	Cendant will provide to JH a current list of servers and web sites currently used to process JH’s work and data. 

  

	 	2.	JH currently uses and/or has access to Oracle G/L financial systems software. Currently Oracle financial systems costs are being borne by Cendant. The costs/fees associated with JH’s
continued use of or access to Oracle will need to be negotiated between the parties (subject to any restrictions or limitations in Cendant’s license agreement(s) with Oracle) and are not included in the above fees/charges.

  

	 	3.	The costs associated with JH’s continued use of or access Oracle A/P software (subject to any restrictions or limitations in Cendant’s license agreement(s) with Oracle) are included
in the corporate shared services fees. 

  
  

	Desktop	Support 

  
  
 Parties Involved:  
  
 Cendant Operations, Inc.—IT, IBM (as service provider) and Jackson Hewitt Tax Service Inc. 
  
  
 Services:  
  
 Support for the desktop, laptop and printer systems utilized by Jackson Hewitt end user
personnel. Services include desktop/laptop/printer system build and deployment, hardware asset management, software license administration, install/move/add/change support for hardware and software components, software patch management, virus
protection services, local area network connectivity and printer hardware/software support. 
  
 In the event that these services will continue to be provided by Cendant and/or IBM to Jackson Hewitt, Jackson Hewitt will be responsible for abiding by (a) Cendant’s policies and procedures relating to information and
technology services, (b) the confidentiality agreements, information protection and security requirements, and other applicable provisions contained in the ITSA and in other applicable agreements between Cendant and its third party licensors and/or
service providers, and (c) any separate information technology services agreements entered into between Jackson Hewitt and Cendant relating to such services. 
  

 A-11 

 Fees and Payment Terms: 
  
 The following is a summary of JH’s current and budgeted service fees on a monthly and annual basis for the aforementioned services: 
  

																		
	 	  	January 2004 Actual

	  	Budget

	 	  	Units

	  	Cost
per
Unit

	  	Cost
per
Month

	  	Annual
Units

	  	Annual
Fee

	  	Annual
Units

	  	Annual
Fee

	 Service Fees
	  	 	  	 	  	 	 	  	 	  	 	 	  	 	  	 	 
	 Desktops
	  	65	  	64	  	$	4,178	  	780	  	$	50,138	  	840	  	$	54,018
	 Laptops
	  	34	  	57	  	 	1,927	  	408	  	 	23,130	  	396	  	 	22,424
	 Printers
	  	48	  	17	  	 	839	  	576	  	 	10,068	  	588	  	 	10,278
	 IMACS
	  	7	  	104	  	 	728	  	84	  	 	8,736	  	113	  	 	11,731
	 Microsoft License Charges
	  	99	  	22	  	 	2,138	  	1,188	  	 	25,661	  	1,236	  	 	26,698
	 	  	 	  	 	  	
	
	  	 	  	
	
	  	 	  	
	

	 Total Service Fees
	  	 	  	 	  	 	9,811	  	 	  	 	117,733	  	 	  	 	125,148
	 	  	 	  	 	  	
	
	  	 	  	
	
	  	 	  	
	

  
 Invoices will be provided by
Cendant to JH on a monthly basis and payments will be due from JH within 30 days net. 
  
  
 Service Level Standards:  
  
 Service levels will be provided to JH by Cendant and/or IBM in accordance with the terms and conditions of the ITSA and the associated prevailing suite of services
(including any applicable service levels to the extent reasonable and practicable (“SLA’s”)). During JH’s critical operational periods (January 20th through February 28th, and April 1st through April 15th of each contract year), the parties
acknowledge that increases to the applicable services set forth in the existing ITSA and associated SLA’s may be necessary to process JH’s additional volume. Cendant and/or IBM will use reasonable efforts to provide the following services
during the aforementioned critical periods, provided that these items can be validated and confirmed by ETOS: 
  

	 	1.	Issues affecting JH production and staging environments in the Denver data center will be classified as “severity one” tickets (as defined in the ITSA) at time of receipt.

  

	 	2.	JH severity one tickets will be processed on an expedited basis and given the highest level of priority possible by the IBM Operations Center group in Denver, without troubleshooting by
members of IBM’s Toronto Help Desk. 

  

	 	3.	IBM will troubleshoot problematic servers offline. 

  

	 	4.	Daily calls (or as otherwise agreed to by the parties) will be held to review problems and critical issues. These calls will include: JH and IBM Service Delivery Manager (SDM) and
Relationship Manager (RM). 

  

	 	5.	 When multiple or simultaneous service disruptions occur so as to adversely affect more than one Cendant affiliate or business unit (including JH), Cendant will provide JH
with 

  

 A-11 

	 	 
high priority (in parallel with other high-priority Cendant affiliates or business units) on restoration of services, timing of outages and change management. JH will
be given the highest level of consideration to accommodate timing of outages and change management so as to minimize or eliminate impacts during the aforementioned critical periods. When possible, reasonable efforts will be made by the parties to
conduct the aforementioned activities during non-peak hours/season. 

  

	 	6.	IBM, ETOS and Cendant Telecom efforts will be conducted concurrently, when possible. Cendant will identify any unamortized hardware, and remaining hardware service charges (“HSC”),
to JH, that may exist as of 6/30/04. Thereafter, Cendant must notify JH (in advance to the extent reasonably possible) of any and all purchase and acquisition of additional hardware or software associated with the aforementioned desktop support.
Relative to any and all consent or additional license fees that may be required by Cendant’s third party vendors/licensors to allow Cendant/IBM to process data on behalf of JH, such fees will be payable by JH. Nevertheless, Cendant will use
reasonable efforts to minimize this liability. 

  
  

	Term:	

  
 JH will be supported in a manner consistent with the levels of support that it currently received from Cendant for 2 (two) calendar years (or any other period agreed to by the parties) from date of divestiture subject to any restrictions,
consents, or other provisions set forth in applicable agreements between Cendant and its third party licensors and/or service providers. This support arrangement and the other agreements set forth herein will be confirmed in a written information
technology services agreement by and between JH and Cendant. Notwithstanding any other termination rights that may exist (and unless otherwise agreed to in writing between the parties), at JH’s discretion, this arrangement and the agreements
set forth herein can be terminated upon a 90-day notification to Cendant. At this time, JH will be responsible for the repayment of any unamortized hardware service charges specific to JH’s desktop support, as well as for any unpaid actual
costs incurred by Cendant with respect to the services described herein and any associated transition services. 
  
  
 Help Desk 
  
  
 Parties Involved:  
  
 Cendant Operations, Inc. – IT, IBM (as service provider) and Jackson Hewitt Tax
Service Inc. 
  
  
 Services:  
  
 Support for calls to the help desk
from users of the desktop and server environments that support the Jackson Hewitt environment. Help Desk services include opening of incident tickets for all calls, password reset services, problem resolution of desktop issues where possible,
documentation of incident information, transfer of tickets to responsible support 
  

 A-11 

 organizations, administration of self-help tools and knowledge management database, call trend reporting and call
automation tool support. 
  
 In the event that these services will continue
to be provided by Cendant and/or IBM to Jackson Hewitt, Jackson Hewitt will be responsible for abiding by (a) Cendant’s policies and procedures relating to information and technology services, (b) the confidentiality agreements, information
protection and security requirements, and other applicable provisions contained in the ITSA and in other applicable agreements between Cendant and its third party licensors and/or service providers, and (c) any separate information technology
services agreements entered into between Jackson Hewitt and Cendant relating to such services. 
  

 A-11 

 Fees and Payment Terms:  
  
 The following is a summary of JH’s actual and budgeted service fees on a monthly and annual basis with respect to the aforementioned services: 
  

																		
	 	  	January 2004 Actual

	  	Budget

	 	  	Units

	  	Cost
per
Unit

	  	Cost
per
Month

	  	Annual
Units

	  	Annual
Fee

	  	Annual
Units

	  	Annual
Fee

	 Service Fees
	  	 	  	 	  	 	 	  	 	  	 	 	  	 	  	 	 
	 Help Desk Contacts
	  	9	  	18.18	  	$	164	  	108	  	$	1,963	  	95	  	$	1,727

  
 Invoices will be provided by
Cendant to JH on a monthly basis and payments will be due from JH within 30 days net. 
  
  
 Service Level Standards:  
  
 Service levels will be provided to JH by Cendant and/or IBM in accordance with the terms and conditions of the ITSA and the associated prevailing suite of services
(including any applicable service levels to the extent reasonable and practicable (“SLA’s”)). During JH’s critical operational periods (January 20th through February 28th, and April 1st through April 15th of each contract year), the parties
acknowledge that increases to the applicable services set forth in the existing ITSA and associated SLA’s, may be necessary to process JH’s additional volume. Cendant and/or IBM will use reasonable efforts to provide the following services
during the aforementioned critical periods, provided that these items can be validated and confirmed by ETOS: 
  

	 	1.	Issues affecting JH production and staging environments in the Denver data center will be classified as “severity one” tickets (as defined in the ITSA) at time of receipt.

  

	 	2.	JH severity one tickets will be processed on an expedited basis and given the highest level of priority possible by the Net Ops group in Denver, without troubleshooting by members of
IBM’s Toronto Help Desk. 

  

	 	3.	IBM will troubleshoot problematic servers offline. 

  

	 	4.	Daily calls (or as otherwise agreed to by the parties) will be held to review problems and critical issues. These calls will include: JH and IBM Service Delivery Manager (SDM) and
Relationship Manager (RM). 

  

	 	5.	When multiple or simultaneous service disruptions occur so as to adversely affect more than one Cendant affiliate or business unit (including JH), Cendant will provide JH with high priority
(in parallel with other high-priority Cendant affiliates or business units) on restoration of services, timing of outages and change management. JH will be given the highest level of consideration to accommodate timing of outages and change
management so as to minimize or eliminate impacts during the aforementioned critical periods. When possible, reasonable efforts will be made by the parties to conduct the aforementioned activities during non-peak hours/season.

  

 A-11 

	 	6.	IBM, ETOS and Cendant Telecom efforts will be conducted concurrently, when possible. Cendant will identify any unamortized hardware, and remaining hardware service charges (“HSC”),
to JH, that may exist as of 6/30/04. Thereafter, Cendant must notify JH (in advance to the extent reasonably possible) of any and all purchase and acquisition of additional hardware or software associated with the aforementioned help desk support.
Relative to any and all consent or additional license fees that may be required by Cendant’s third party vendors/licensors to allow Cendant/IBM to process data on behalf of JH, such fees will be payable by JH. Nevertheless, Cendant will use
reasonable efforts to minimize this liability. 

  
  
 Term:  
  
 JH will be supported in a manner consistent with the levels of support that it currently receives from Cendant for 2 (two) calendar years (or any other period agreed to by the parties) from date of divestiture, subject to any
restrictions, consents, or other provisions set forth in applicable agreements between Cendant and its third party licensors and/or service providers. This support arrangement and the other agreements set forth herein will be confirmed in a written
information technology services agreement by and between JH and Cendant. Notwithstanding any other termination rights that may exist (and unless otherwise agreed to in writing between the parties), at JH’s discretion, this arrangement and the
agreements set forth herein can be terminated upon a 90-day notification to Cendant. At this time, JH will be responsible for the repayment of any unamortized hardware service charges specific to JH’s help desk support, as well as for any
unpaid actual costs incurred by Cendant with respect to the services described herein and any associated transition services. 
  
  
 Executive Help Desk 
  
 Parties Involved:  
  
 Cendant Operations, Inc. – IT and Jackson Hewitt Tax Service Inc. 
  
  
 Services:  
  
 Support for the desktop, laptop and printer systems utilized by Jackson Hewitt senior executives (SVP and above). Services include
desktop/laptop/printer system build and deployment, hardware asset management, software license administration, install/move/add/change support for hardware and software components, software patch management, virus protection services, local area
network connectivity and printer hardware/software support. 
  
 In the
event that these services will continue to be provided by Cendant to Jackson Hewitt, Jackson Hewitt will be responsible for abiding by (a) Cendant’s policies and procedures relating to information and technology services, (b) the
confidentiality agreements, information protection and security requirements, and other applicable provisions contained in the ITSA and in other applicable agreements between Cendant and its third party licensors and/or service providers, and (c)
any separate information technology services agreements entered into between Jackson Hewitt and Cendant relating to such services. 
  
  

 A-11 

 Fees and Payment Terms:  
  
 These services will be based on a per-executive charge developed by dividing the total cost center expenses incurred by the group delivering this service by the
number of executives serviced. Currently, this is estimated at $300 per executive, per month for JH; aggregating $3,600 per executive per year. These charges will be adjusted by Cendant going forward based on JH’s actual usage of executive help
desk resources. Invoices will be provided by Cendant to JH on a monthly basis and payments will be due from JH within 30 days net. 
  
  
 Service Level Standards:  
  
 Service levels will be provided to JH by Cendant in accordance with Cendant standard terms and conditions for these types of services
and associated prevailing suite of services currently offered to JH. During JH’s critical operational periods (January 20th through
February 28th, and April 1st through April 15th of each contract year), the parties acknowledge that increases to applicable services set forth in
the existing ITSA and associated SLA’s may be necessary to process JH’s additional volume. Cendant will use reasonable efforts to provide the following services during the aforementioned critical periods, provided that these items can be
validated and confirmed by ETOS: 
  

	 	1.	Issues affecting JH production and staging environments in the Denver data center will be classified as severity one tickets at time of receipt. 

  

	 	2.	Calls will be held as reasonable necessary to review problems and critical issues. 

  

	 	3.	When multiple or simultaneous service disruptions occur so as to adversely affect more than one Cendant affiliate or business unit (including JH), Cendant will provide JH with high priority
(in parallel with other high-priority Cendant affiliates or business units) on restoration of services. 

  
 Cendant will identify any unamortized hardware, and remaining hardware service charges (“HSC”), to JH, that may exist as of 6/30/04. Thereafter, Cendant
must notify JH (in advance to the extent reasonably possible) of any and all purchase and acquisition of additional hardware or software associated with the aforementioned executive help desk support. Relative to any and all consent or additional
license fees that may be required by Cendant’s third party vendors/licensors to allow Cendant to process data on behalf of JH, such fees will be payable by JH. Nevertheless, Cendant will use reasonable efforts to minimize this liability.

  
  

 A-11 

 Term:  
  
 JH will be supported in a manner consistent with the levels of support that it currently receives from Cendant for 2 (two) calendar years (or any other period
agreed to by the parties) from date of divestiture, subject to any restrictions, consents, or other provisions set forth in applicable agreements between Cendant and its third party licensors and/or service providers. This support arrangement and
the other agreements set forth herein will be confirmed in a written information technology services agreement by and between JH and Cendant. Notwithstanding any other termination rights that may exist (and unless otherwise agreed to in writing
between the parties), at JH’s discretion, this agreement can be terminated upon a 90-day notification to Cendant. At this time, JH will be responsible for the repayment of any unamortized hardware service charges specific to JH’s executive
help desk support, as well as for any unpaid actual costs incurred by Cendant with respect to the services described herein and any associated transition services. Notwithstanding the term mentioned herein, the services will be provided only for
period that JH is physically located at the 7 Sylvan facility. 
  
  
 Application Support Services 
  
  
 Parties Involved:  
  
 Cendant Operations, Inc. – IT, IBM (as service provider) and Jackson Hewitt Tax Service Inc. 
  
  
 Services: 

  
 Jackson Hewitt mainframe applications consist of GEAC, A/R and G/L
software products/licenses (G/L used only for maintenance of chart of accounts, and the JAX System (Franchise billing system)). These applications run on mainframes located in Cendant’s Denver data center and are supported primarily by IBM
pursuant to the ITSA. Operations support services are provided to Cendant and various Cendant affiliates and business units (including JH) on a 7x24 basis by IBM in accordance with the ITSA. 
  
  

 A-11 

 Fees and Payment Terms:  
  
 The actual and budgeted corporate applications charges to JH for 2004 in support of the mainframe applications noted above are as follows: 
  

														
	 	  	January 2004 Actual

	  	Budget

	 2004 Projects

	  	Units

	  	Cost
per
Unit

	  	Cost per
Month

	  	Annual
Fee

	  	Annual
Fee

	 2004 Reserve for Unplanned Projects
	  	16.00	  	80.00	  	$	1,280	  	$	15,360	  	$	33,600
	 GEAC New Corporation Set up
	  	 	  	 	  	 	—  	  	$	0	  	$	8,000
	 JAX New Corporation Set up
	  	 	  	 	  	 	—  	  	$	0	  	$	10,500
	 Security Support GEAC
	  	3.00	  	80.00	  	 	240.00	  	$	2,880	  	$	1,600
	 TSA Oracle Analysis
	  	 	  	 	  	 	—  	  	$	0	  	$	7,875
	 AR—Production Support
	  	36.25	  	80.00	  	 	2,900.00	  	$	34,800	  	$	24,000
	 AR—User Support
	  	25.75	  	80.00	  	 	2,060.00	  	$	24,720	  	$	16,000
	 JAX—Production Support
	  	19.00	  	105.00	  	 	1,995.00	  	$	23,940	  	$	42,000
	 JAX—User Support
	  	10.50	  	105.00	  	 	1,102.50	  	$	13,230	  	$	21,000
	 Mapquest Production Support
	  	 	  	 	  	 	—  	  	$	0	  	$	4,200
	 	  	
	  	
	  	
	
	  	
	
	  	
	

	 Grand Total
	  	 	  	 	  	 	9,578	  	 	114,930	  	 	168,775
	 	  	
	  	
	  	
	
	  	
	
	  	
	

  
 Corporate applications charges
are based on the actual amount of hours used to provide these services. As such, they vary and may be adjusted accordingly by Cendant going forward based on actual use of these services by Jackson Hewitt. Invoices will be provided by Cendant to JH
on a monthly basis and payments will be due from JH within 30 days net. 
  
  
 Service Level Standards:  
  
 Service levels will be provided to JH by Cendant and/or IBM in accordance with the terms and conditions of the ITSA and the associated prevailing suite of services
(including any applicable service levels to the extent reasonable and practicable (“SLA’s”)). During JH’s critical operational periods (January 20th through February 28th, and April 1st through April 15th of each contract year), the parties
acknowledge that increases to applicable services set forth in the existing ITSA and associated SLA’s may be necessary to process JH’s additional volume. Cendant and/or IBM will use reasonable efforts to provide the following services
during the aforementioned critical periods, provided that these items can be validated and confirmed by ETOS: 
  

	 	1.	Issues affecting JH production and staging environments in the Denver data center will be classified as “severity one” tickets (as defined in the ITSA) at time of receipt.

  

	 	2.	JH severity one tickets will be processed on an expedited basis and given the highest level of priority possible by the Net Ops group in Denver, without troubleshooting by members of
IBM’s Toronto Help Desk. 

  

	 	3.	IBM will troubleshoot problematic servers offline. 

  

 A-11 

	 	4.	Daily calls (or as otherwise agreed to by the parties) will be held to review problems and critical issues. These calls will include: JH and IBM, Service Delivery Manager (SDM) and
Relationship Manager (RM). 

  

	 	5.	When multiple or simultaneous service disruptions occur so as to adversely affect more than one Cendant affiliate or business unit (including JH), Cendant will provide JH with high priority
(in parallel with other high-priority Cendant affiliates or business units) on restoration of services, timing of outage sand change management. JH will be given the highest level of consideration to accommodate timing of outages and change
management so as to minimize or eliminate impacts during the aforementioned critical periods. When possible, reasonable efforts will be made by the parties to conduct activities, including but not limited to systems administration, software
patches/updates, hardware maintenance/upgrades that may be required during non-peak hours/season. 

  

	 	6.	IBM, ETOS and Cendant Telecom efforts will be conducted concurrently, when possible. 

  
 Cendant will identify any unamortized hardware, and remaining hardware service charges (“HSC”), to JH, that may exist as of 6/30/04. Thereafter, Cendant
must notify JH (in advance to the extent reasonably possible) of any and all purchase and acquisition of additional hardware or software associated with the aforementioned application support. Relative to any and all consent or additional license
fees that may be required by Cendant’s third party vendors/licensors to allow Cendant/IBM to process data on behalf of JH, such fees will be payable by JH. Nevertheless, Cendant will use reasonable efforts to minimize this liability.

  
  
 Term:
 
  
 JH will be supported in a manner consistent with the levels of
support that it currently received from Cendant for 2 (two) calendar years (or any other period agreed to by the parties) from date of divestiture, subject to any restrictions, consents, or other provisions set forth in applicable agreements between
Cendant and its third party licensors and/or service providers. This support arrangement and the other agreements set forth herein will be confirmed in a written information technology services agreement by and between JH and Cendant.
Notwithstanding any other termination rights that may exist (and unless otherwise agreed to in writing between the parties), at JH’s discretion, this arrangement and the agreements set forth herein can be terminated upon a 90-day notification
to Cendant. At this time, JH will be responsible for the repayment of any unamortized hardware service charges specific to JH’s application support, as well as for any unpaid actual costs incurred by Cendant with respect to the services
described herein and any associated transition services. 
  
  
 Telecommunications—Data Services 
  
  
 Parties Involved:  
  
 Cendant Operations, Inc.—Telecom and Jackson Hewitt Tax Service Inc. 
  
  

 A-11 

 Services:  
  
 Wide Area Network (“WAN”) and Internet Access services, including network design, implementation, network moves, adds, changes, and complete pro-active
7x24 management. Additional management support includes network performance analysis & reporting, capacity planning, change management, network security, operational reporting, domain name registration, financial management of all network
services, vendor management, and contract management. 
  
 The current
baseline of managed WAN connections is as follows: 
  

	 	•	 	8 T1.5 Circuits, Private Line 

	 	•	 	2 56k Frame Relay Circuits 

	 	•	 	4 POTS Lines / Out of Band Management 

	 	•	 	Internet Access to Denver Data Center via dual OC-3s 

  
  
 Fees and Payment Terms:  
  
 The fees/charges associated with the aforementioned services are negotiated between Cendant and third party providers annually based
upon prevailing market rates for both time and equipment. JH will be charged by the third party vendors the actual costs incurred by JH directly and by CD Telecom on an as incurred basis, using the cost methodology consistent with past calculations.
Invoices will be provided by Cendant to JH on a monthly basis and payments will be due from JH within 30 days net. 
  
 The applicable Project Management Rate related to the aforementioned services, which will be charged by Cendant to JH, shall be as follows: $78 per hour of service
(unless otherwise agreed to by the parties). 
  
  
 Service Level Standards: 
  
 Service levels will be provided to JH by Cendant in accordance with Cendant’s “priority one” standard terms and conditions for these types of
services and associated prevailing suite of services currently offered to JH. Currently, the “priority one” Service Levels supported by Cendant are as follows: 
  

			
	 Mean Time to Respond:
	  	2 Hours
	 Mean Time to Repair:
	  	4 Hours
	 New Services:
	  	45 days

  
 During JH’s critical
operational periods (January 20th through February 28th, and April 1st through April 15th
of each contract year), the parties acknowledge that increases to the applicable services may be necessary to process JH’s additional volume. Cendant will use reasonable efforts to
provide the following services during the aforementioned critical periods, provided that these items can be validated and confirmed by CD Telecom: 
  
  

 A-11 

	 	1.	Telecom issues affecting JH production and staging environments in the Denver data center will be classified as “priority one” tickets at time of receipt. 

 

	 	2.	JH priority one tickets will be processed on an expedited basis in accordance with the above service levels. 

  

	 	3.	Daily calls (or as otherwise agreed to by the parties) will be held to review problems and critical issues. These calls will include: JH and Cendant Telecom. 

  

	 	3.	When multiple or simultaneous service disruptions occur so as to adversely affect more than one Cendant affiliate or business unit (including JH), Cendant will provide JH with high priority
(in parallel with other high-priority Cendant affiliates or business units) on restoration of services, timing of outages and change management. JH will be given the highest level of consideration to accommodate timing of outages and change
management so as to minimize or eliminate impacts during the aforementioned critical periods. When possible, reasonable efforts will be made to conduct change activities during non-peak hours/season. 

  

	 	4.	ETOS and CD Telecom efforts will be conducted concurrently, when possible. 

  
 Cendant will identify any unamortized hardware, and remaining hardware service charges (“HSC”), to JH, that may exist as of 6/30/04. Thereafter, Cendant
must notify JH (in advance to the extent reasonably possible) of any and all purchase and acquisition of additional hardware or software associated with the aforementioned telecommunications – data support. Relative to any and all consent or
additional license fees that may be required by Cendant’s third party vendors/licensors to allow Cendant to process data on behalf of JH, such fees will be payable by JH. Nevertheless, Cendant will use reasonable efforts to minimize this
liability. 
  
  
 Term: 
  
 CD Telecom will provide the aforementioned
services for a period of 36 months (or any other period agreed to by the parties) from date of divestiture, with JH maintaining a right to terminate such services without cause upon 180 days prior notice of cancellation. Upon such termination, JH
will be responsible for the repayment of any unamortized hardware service charges specific to JH’s telecommunications and WAN environment, as well as for any unpaid actual costs incurred by Cendant with respect to the services described herein
and any associated transition services. These services and any associated agreements set forth herein will be confirmed in a written information technology services agreement by and between JH and Cendant. 
  
  
 Note:- 

  
 The parties shall use good faith efforts to negotiate mutually
acceptable terms and conditions that would also allow JH to utilize the telecom management services described herein upon relocation of the JH data center from Denver to another location, subject to any restrictions, consents, or other provisions
set forth in applicable agreements between Cendant and its third party licensors, service providers and/or telecommunications providers. 
  
  

 A-11 

 Telecommunications—Voice Services 
  
  
 Parties Involved:  
  
 Cendant Operations, Inc.—Telecom and Jackson Hewitt Tax Service Inc. 

 
  
 Services:

  
 Voice telecom management services, including installation, moves,
adds, changes and deletions of telephone handsets, and voicemail. This includes support for voice applications such as call vectoring, call accounting, and Call Management Software for the Call Center Agents located at 7 Sylvan Way. 
  
 The current baseline of telecom handsets are 204, with 12 of those handsets being used
in the Call Center environment described above. These handsets and the associated PBX and voicemail resources shall be included in the fees/costs to be negotiated between the parties, as described below. Any additional handsets or deletion of
handsets beyond a 5% variance in the above numbers would result in a change in the costs referenced below. 
  
 In addition, JH will continue to purchase voice services from Cendant’s existing third party telecommunications arrangements. 
  
  
 Fees and Payment
Terms:  
  
 The fees/charges associated with the aforementioned
services are negotiated between Cendant and third party providers annually based upon prevailing market rates for both time and equipment. JH will be charged by the third party vendors the actual costs incurred by JH directly and by CD Telecom on an
as incurred basis, using the cost methodology consistent with past calculations. Invoices will be provided by Cendant to JH on a monthly basis and payments will be due from JH within 30 days net. 
  
 The applicable Project Management Rate related to the aforementioned services, which
will be charged by Cendant to JH, shall be as follows: $78 per hour of service (unless otherwise agreed to by the parties). 
  
  
 Service Level Standards:  
  
 Service levels will be provided to JH by Cendant in accordance with Cendant standard terms and conditions for these types of services
and associated prevailing suite of services currently offered to JH. During JH’s critical operational periods (January 20th through
February 28th, and April 1st through April 15th of each contract year), the parties acknowledge that increases to the applicable services may be
necessary to process JH’s additional volume. Cendant will use reasonable efforts to provide the following services during the aforementioned critical periods, provided that these items can be validated and confirmed by CD Telecom: 

 
  

 A-11 

	 	1.	Daily calls (or as otherwise agreed to by the parties) will be held to review problems and critical issues. These calls will include JH and CD Telecom. 

  

	 	2.	When multiple or simultaneous service disruptions occur so as to adversely affect more than one Cendant affiliate or business unit (including JH), Cendant will provide JH with high priority
(in parallel with other high-priority Cendant affiliates or business units) on restoration of services, timing of outages and change management. JH will be given the highest level of consideration to accommodate timing of outages and change
management so as to minimize or eliminate impacts during the aforementioned critical periods. When possible, reasonable efforts will be made to conduct change activities during non-peak hours/season. 

  
 Cendant will identify any unamortized hardware, and remaining hardware service charges
(“HSC”), to JH, that may exist as of 6/30/04. Thereafter, Cendant must notify JH (in advance to the extent reasonably possible) of any and all purchase and acquisition of additional hardware or software associated with the aforementioned
telecommunications-voice support. Relative to any and all consent or additional license fees that may be required by Cendant’s third party vendors/licensors to allow Cendant to process data on behalf of JH, such fees will be payable by JH.
Nevertheless, Cendant will use reasonable efforts to minimize this liability. 
  
  
 Term: 
  
 CD Telecom will provide the aforementioned services for a period of 36 months (or any other period agreed to by the parties) from date of divestiture, with JH maintaining a right to terminate such services without cause upon
180 days’ prior notice of cancellation. Upon such termination, JH will be responsible for the repayment of any unamortized hardware service charges specific to JH’s telecommunications environment, as well as for any unpaid actual costs
incurred by Cendant with respect to the services described herein and any associated transition services. These services and any associated agreements set forth herein will be confirmed in a written information technology services agreement by and
between JH and Cendant. Notwithstanding the term mentioned herein, the telecommunications voice management services will be provided only for period that JH is physically located at the 7 Sylvan facility. 
  
  
 Transition Fees

  
  
 Parties Involved:  
  
 Cendant Operations, Inc.
– IT and Telecom, IBM (as service provider) and Jackson Hewitt Tax Service Inc. 
  
  
 Services: 
  
 Should Jackson Hewitt decide to terminate without cause any of the services being provided, as described above, then Cendant and (to the extent possible under the
terms of the ITSA) IBM will provide reasonable assistance to JH in the relocation and transition of the services 
  
  

 A-11 

 to another JH facility, subject to any restrictions, consents, or other provisions set forth in applicable
agreements between Cendant and its third party licensors, service providers and/or telecommunications providers. These services would need to be negotiated between the parties and would be dependant on the nature and scope of the services being
transitioned. 
  
  
 Fees and Payment Terms:  
  
 The costs associated
with the transition services we need to be negotiated between the parties and would be dependant on the nature and scope of the services being rendered. The IBM portion of the transition costs would be governed by the terms and conditions of the
ITSA. Invoices will be provided by Cendant to JH on a monthly basis and payments will be due from JH within 30 days net. 
  
  
 Service Level Standards: 
  
 Service levels will need to be negotiated between the parties. The parties will use reasonable efforts to avoid transitions during
JH’s critical operational periods (January 20th through February 28th, and April 1st through April 15th of each contract year). In the event that a transition during such critical periods is unavoidable, the parties acknowledge that Cendant will use
reasonable efforts during such periods to provide the transition services in such a manner so as to reasonably accommodate any increases to the applicable service levels that may be necessary as a result of JH’s additional volume. Cendant
and/or IBM will use reasonable efforts to provide these services during the aforementioned critical periods, provided that these items can be validated and confirmed by ETOS 
  
  
 Term:  
  
 To be negotiated by the parties on a case-by-case basis depending upon the applicable
scope and circumstances. 
  
  
 Miscellaneous 
  
  
 Parties Involved: 
  
 Cendant Operations Inc. – IT and Telecom, IBM (as service provider) and Jackson Hewitt Tax Service Inc. 
  
  
 Website Services to
be provided:  
  
 Until all of Jackson Hewitt’s HR services are
fully transitioned pursuant to the divestiture documents, Jackson Hewitt needs access to the following internal Cendant websites: 
  
 Employee self help (ernie.cendant.com) 
 Cendant worldwide directory (directory.cendant.com) 
 P Card management (procard.com/pvs) 
 Internal Cendant site (cendantintranet.com) 
  

 A-11 

 The Answer Place (theanswerplace.cendant.com) 
 InfoTech (corporate.cendant.com/infotech) 
 IBM ManageNow 
 (http://167.210.242.72/managenow/common/bin/files/wcls_co_login.asp) 
 IBM OrderNow (http://167.210.242.81/ordernow/login/mainLogin.asp) 
 Cendant University (mylearning.cendant.com) 
 CD-Telecom Dashboard (jacksonhewitt.cd-telecom.com) 
 WAN realtime performance reports
(http://161.178.118.10/bin/welcome.sh) 
 Cendant virtual warehouse (http://support.galileo.com/cvw/default.asp)

 CyberArc safe (http://www.cendant.com/cyber-ark/) 
 HR CRD system (https://webcrbms.cendant.com/) 
 My Time (https://mytime.cendant.com/wfc/logon) 
 TravelPort (travelport.net) 
  
 Subject to (a) JH obtaining any and all necessary approvals from the appropriate
Cendant Intellectual Property Legal group(s) and the GiSEC group, and (b) negotiation of mutually acceptable terms and conditions regarding usage rights, restrictions, system/data security, information protection and privacy, Cendant will provide JH
with the necessary access to or use of such websites as reasonably necessary for JH to continue to process its business operations in accordance with the terms of the divestiture documents. 
  
 Cendant and JH acknowledge and agree that, prior to the divestiture, Cendant will have
transferred ownership of any Jackson Hewitt proprietary domain names including: Jacksonhewitt.com; JHnet.com; jtax.com etc. Notwithstanding the foregoing, the parties will need to negotiate mutually acceptable terms and conditions regarding the
administration, technical controls, maintenance and renewal of these domains, as well as any associated fees/charges that JH will pay to Cendant. 
  
  
 Information Technology Services Agreement; Additional Terms & Conditions: 

  
 Cendant and JH will enter into an information technology services
agreement pursuant to which Cendant (and its third party service providers, such as IBM) will provide JH with all the information technology and information systems services described above and reasonably necessary for JH to administer and operate
its business after the divestiture. Although the final terms and conditions related to such agreement will need to be negotiated between the parties, the parties hereby acknowledge and agree that (to the extent reasonably possible and unless other
wise agreed) the services will be consistent with those, and shall be subject to the terms and conditions, described above. In addition, the parties agree that, at a minimum (and unless otherwise agreed), the following terms shall be applicable as
well: 
  
  
 Information Protection, Systems Security/Access & Privacy: 
  
 JH will be required to comply with Cendant’s policies and procedures regarding information protection, systems and data security, and privacy, and shall comply with all applicable privacy laws and regulations. JH will not
tamper with, compromise, or attempt to circumvent any physical or electronic security or audit measures employed by Cendant in the 
  
  

 A-11 

 course of Cendant’s business operations, and/or compromise the security of Cendant’s computer systems
and/or networks. To the extent that Cendant will (i) perform any of the services via any electronic means (including, but not limited to, electronic mail, website, and/or the Internet), and/or (ii) provide JH with access to Cendant’s electronic
mail systems, websites, computer systems, and/or other Internet systems, JH shall implement industry-standard security to protect Cendant’s computer systems, network devices and/or the data processed thereon against the risk of penetration by,
or exposure to, a third party via any system or feature utilized by Cendant in performing the services and/or in providing JH with access to such systems. Unless otherwise agreed by the parties, any hardware or software accessed by JH or provided to
JH by Cendant in connection with the services shall remain Cendant’s property and must be surrendered upon Cendant’s request and/or when the services terminate or expire. 
  
  
 Confidential Information: 
  
 Each party shall at all times keep confidential the other party’s confidential and
proprietary information to which it has access or receives during the course of the services (“Confidential Information”). Neither party (without the prior written consent of the other party) shall use the other party’s Confidential
Information for any purpose other than the performance of services, and will not disclose any such Confidential Information to any third parties absent the other party’s prior written consent. Upon termination or expiration of the services,
each party shall (at the other party’s option) destroy or return to the other party all materials containing any Confidential Information of the other party. 
  
  
 Work Product; Ownership: 
  
 Unless otherwise agreed to in writing, any and all reports, computer programs,
documentation, specifications, deliverables, products, work product, software, source code, algorithms, routines, graphics, files, software patches, enhancements, modifications, blueprints, diagrams, charts, functional descriptions, photographs,
surveys, or other materials, writings, or works of authorship (and any drafts of the foregoing) created, developed, or prepared by Cendant, its employees, agents, or subcontractors in the course of performing the services (collectively, “Work
Product”) will be owned (as between Cendant and JH) solely and exclusively by Cendant, and JH will be deemed to have expressly disclaimed any and all right, title, or interest therein. Each party will retain ownership of any of its pre-existing
technology (including any modifications, enhancements, upgrades thereto) that relates to its own respective systems. 
  
  
 Third Party Consents: 
  
 Cendant’s ability to provide the hardware, software, and/or services described herein may be contingent upon Cendant obtaining
certain consents from its third party vendors/licensors/contractors/service providers. In the event and to the extent that Cendant obtains such consents, Cendant will pass on to JH (and/or give JH the benefit of) only those licenses, rights, grants,
accesses, warranties, indemnities, & services that have been obtained by Cendant from (and authorized by) such third parties. Cendant will notify JH of any 
  

 

 A-11 

 problems that Cendant may encounter in obtaining such consents. JH will (in addition to complying with the
provisions set forth herein and in any subsequent agreement between Cendant and JH) comply with any and all applicable terms, conditions, and agreements that accompany any such third party hardware, software or services. 
  
  
 Outsourcing;
Re-Sourcing; Use of Third Parties: 
  
 Cendant shall retain the
right and flexibility to outsource responsibility for any of the hardware, software and/or services described herein to its third party service providers and/or outsourcers (including, but not limited to, IBM). In the event that Cendant replaces IBM
as its Denver data center outsourcer (and/or re-sources to another third party provider any of the services described herein), JH acknowledges and understands that there is no guarantee that support for or the service levels relating to such
hardware, software, or services will continue in the same manner as described herein, although Cendant agrees to use reasonable efforts to secure equivalent or similar support and service levels for JH. The parties will need to negotiate specific
terms and conditions relating to this issue. 
  
  
 Fees and Payment Terms:  
  
 To be determined by the parties 
  
  
 Service Level Standards: 
  
 To be determined by the parties 
  
  
 Term: 
  
 To be determined by the parties 
  
  

 A-11 

 Exhibit A-12 
  

Legal Document Management Systems 
  
 Parties Involved: 
  
 Jackson Hewitt Tax Service Inc. (“Jackson Hewitt”) 
 Cendant Operations, Inc.—Shared Services (“Cendant”) 
  
  
 Services: 
  
 Cendant will provide Jackson Hewitt: 
  

	 	•	 	Continued and secured access to the Docs-Open and Cendant Legal Information Portal (“CLIP”) document management systems by Jackson Hewitt legal personnel to permit document
creation, editing and search engine functionality consistent with such functionalities existing on the date of this Agreement. 

  

	 	•	 	Upon consummation of the initial public offering of the common stock of Jackson Hewitt Tax Service Inc. (the “IPO”), documents pertaining to the Jackson Hewitt brand shall be
maintained on an independent server or section of CLIP and protected against viewing and access by all other than authorized Jackson Hewitt personnel using Cendant’s standard access restriction protocols and procedures. System administrators
must have access to documents to provide administrative and support services. Such access will be on a confidential basis. 

  

	 	•	 	Upon consummation of the IPO, documents pertaining to Cendant or Cendant brands other than Jackson Hewitt shall be protected against viewing and access by Jackson Hewitt Personnel.

  

	 	•	 	Such system support as Jackson Hewitt shall request or require consistent with Cendant’s current practices and standards; provided however, that all “tickets” pertaining to
issues with the systems shall be resolved to Jackson Hewitt’s reasonable satisfaction according to Cendant’s internal service standards in effect at the time the ticket is opened. 

  

	 	•	 	Such assistance (and at such time and in such manner) as Jackson Hewitt reasonably shall request in connection with the migration of JH documents to new document management systems that JH
chooses, at the expense of Jackson Hewitt for any additional services, licenses, labor and materials. Such assistance may include, but shall not be limited to, (i) providing reasonable access by Jackson Hewitt vendors, consultants or other
representatives of Jackson Hewitt to physical premises, computer hardware, software and data maintained by Cendant and (ii) creating images of Jackson Hewitt documents, data or other information stored on Docs-Open or CLIP in such manner and on such
media for communication as Jackson Hewitt reasonably shall request. 

  
 Cendant Legal will, at the time of the IPO, put the its standard access restriction security checks are in place to ensure that Jackson Hewitt and Cendant do not have access to the other’s documents. Cendant does not warrant or
represent that such checks are absolutely certain to prevent unauthorized access. Cendant will use the same techniques it uses to protect its own data. 
  
  

 A-12 

 Service Level Requirements: 
  

Cendant will use commercially reasonable efforts to cause its help desk and systems operation vendors to respond to system issues within two hours, using
existing Help Desk personnel and procedures.  
  
  
 Fees and Payment Terms: 
  
 There will not be any charges by Cendant for the access to the Docs-Open system. Jackson Hewitt shall pay Cendant $1,000 per month for access to CLIP. Such fees
shall be payable by Jackson Hewitt within 30 days of the invoice date. Jackson Hewitt shall pay directly or reimburse Cendant for any third party contractor fees and charges necessary in connection with this service or a transition by Jackson Hewitt
to new document management systems. 
  
  
 Term: 
  
 Term of services shall commence upon the closing of the IPO and shall continue there after until the earliest of (i) December 31, 2004, (ii) the date on which Cendant no longer utilizes the Docs-Open System or CLIP, as
applicable; provided however, that Cendant shall provide not less than 120 days prior written notice of its intent to discontinue such service, or (iii) 30 days after Jackson Hewitt notifies Cendant that it no longer desires access to the Docs Open
system or CLIP, as applicable. 
  
  
 Early Termination Rights: 
  
 Jackson
Hewitt has the ability to terminate this service with 30 days written notice. Cendant shall not have the right to terminate this service except as provided in clause (ii) of the immediately preceding paragraph. 
  
  

 A-12 

 Exhibit A-13 
  

 
 Executive Financial Consulting Services Program 
  
 Parties Involved: 
  
 Cendant Operations, Inc. (“Cendant”) and Jackson Hewitt Tax Service Inc. (“JH”) 
  
  
 Services:

  
 Cendant will allow JH executives to continue to participate in
Cendant’s Executive Financial Consulting Services Program (the “Program”). The Program will be administered to JH executives through Cendant’s third party provider, The Ayco Company, L.P. (“Ayco”). Only JH executives
who are active participants of the program as of the effective date of this agreement will be eligible to participate in the program. All Program rules and requirements will remain in effect throughout the term of this Exhibit A-13. 
  
  
 Term:

  
 Cendant will provide the services through 12/31/04. 
  
  
 Fees and Payment
Terms: 
  
 JH shall pay a fee equal to the actual amounts billed by
Ayco to Cendant for the JH executives participating in the Program. Such bill shall be payable by JH within 30 days of the invoice date. 
  
  
 Service Level Standards: 
  
 Each Party shall: (i) conduct itself in accordance with service standards of no lower quality than (A) the standards applied as of the
date of this Agreement with respect to the specific matters in question, and (B) those standards such Party hereafter applies in its own business; and (ii) comply in all material respects with all laws, regulations and orders applicable to the
conduct of the Services in question. 
  

 A-13Refund Anticipation Loan Program Agreement

 Exhibit 10.4 
  
 Execution Copy 
  
 PROGRAM AGREEMENT 
  
 THIS REFUND ANTICIPATION LOAN AGREEMENT (“Agreement”) is made as of this 5th day of May, 2004 by and between Santa Barbara Bank & Trust
(“SBBT”), a division of Pacific Capital Bank, N.A., a national banking association, with its principal office at 5770 Oberlin Drive, San Diego, CA, and Jackson Hewitt Inc. (“JHI”), a Virginia corporation, with its
principal office at 7 Sylvan Way, Parsippany, NJ 07054. 
  
 RECITALS 
  
 WHEREAS, JHI provides income tax return preparation,
electronic filing and related services to customers through independently owned and operated franchisees (“Franchisees”) as well as through stores owned by Tax Services of America, Inc., a Delaware corporation and a wholly owned
subsidiary of JHI (“TSA”; and, together with Franchisees, “electronic return originators” or “EROs”); and 
  
 WHEREAS, SBBT offers loans based on a customer’s anticipated federal income tax refund (“refund anticipation loans” or “RALs”), derivative
RAL products such as Money NowSM loans, and products based upon a customer’s actual federal or state income tax
refund, including Accelerated Check Refunds (“ACRs”) and Assisted Direct Deposits (“ADDs”; and, together with RALs, Money Now loans and ACRs, and such other products as the parties agree shall be offered hereunder,
“Bank Products”); and 
  
 WHEREAS, SBBT desires to provide Bank
Products to customers of certain EROs designated by JHI from time to time, and JHI desires that SBBT provide such services, on the terms and subject to the conditions hereinafter set forth (the “Program”). 
  
 NOW, THEREFORE, in consideration of the mutual covenants and agreements contained herein, and
for other good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the parties hereto, intending to be legally bound, hereby agree as follows: 
  
 TERMS AND CONDITIONS 
  

	1.	ERO Participation. 

  
 SBBT and JHI agree to offer the Program to those EROs designated by JHI from time to time. JHI shall cause participating EROs to enter into separate agreements with SBBT, on an annual basis, in substantially the form
attached hereto as Exhibit A, with such changes thereto as the parties, from time to time, shall agree (the “SBBT Bank Product Agreement”) and to offer Bank Products to customers of such EROs (“Customers”) in
accordance with the terms thereof. SBBT and JHI agree that Exhibit A shall be added to this Agreement subsequent to the execution of this Agreement and shall be in a form substantially similar to the SSBT bank product agreement used by the EROs for
the tax year immediately prior to the date of execution of this Agreement. 
  

	2.	Limited Exclusivity. 

  

	 	2.1.	ERO participation. No ERO that is accepted to and participating in the Program during any year of the Term shall be permitted to accept applications for Bank Products (or
products substantially similar thereto) during the same year on behalf of any financial institution other than SBBT without the prior written approval of SBBT. EROs found to be participating at once in both the Program and a competing bank product
program may be terminated by SBBT from the Program. 

  

	 	2.2	ERO Designation. Within each year of the Term, JHI agrees that it shall not designate EROs registered with SBBT in the prior year to another lending institution
unless (i) (A) By 

  
  

 1 

 September 1, JHI has advised SBBT of issues affecting historic or prospective Program performance
(including, without limitation, regulatory or legislative matters, performance issues, lack of customer service and support or inability to process the volume of business) and (B) within 30 days following such notice, SBBT has not offered a solution
thereto to the mutual satisfaction of SBBT and JHI or (ii) SBBT shall have failed to offer and provide any new financial products or services relating to tax return filing similar to the existing Bank Products or products that may be under
development by JHI (each, a “New Bank Product”) in accordance with Exhibit C hereto. 
  

	3.	Products and Pricing. 

  

	 	3.1.	Product Offering. 

  

	 	(a)	Products Generally. SBBT shall offer to JHI and provide to Customers, on the terms and subject to the conditions hereinafter set forth, the following financial products and
services, and such other products and services as the parties may, from time to time develop: 

  

	 	(i)	“Refund Anticipation Loan” or “RAL” shall mean a loan to a Customer based upon the Customer’s anticipated federal income tax return refund and
in an amount equal to such anticipated refund (as identified in IRS Form 8453), subject to any limitations that may be imposed thereon due to the application of certain underwriting criteria or other factors deemed relevant by SBBT, after
consultation with JHI. 

  

	 	(ii)	“Money Now loan” means an advance of a portion of a Customer’s expected RAL made to a Customer on the same day that the Customer’s federal income tax
return is filed with the IRS. 

  

	 	(iii)	“Accelerated Check Refund” or “ACR” shall mean a non-loan financial product through which a Customer’s federal and/or state income tax refund (as
identified in IRS Form 8453 and any applicable state tax form, respectively) is deposited into an account established by SBBT and disbursed, net of authorized fees and charges, to the Customer. 

  

	 	(iv)	“Assisted Direct Deposit” or “ADD” shall mean a non-loan financial product through which a Customer’s federal and/or state income tax refund (as
identified in IRS Form 8453 and any applicable state tax form, respectively) is deposited into an account established by SBBT and disbursed, net of authorized fees and charges and via an automated clearing house credit (“ACH”) to the
Customer’s designated bank account. Except as otherwise noted, all references hereafter in this Agreement to ACRs shall also include ADDs. 

  

	 	(b)	State Products. SBBT shall provide ACR and ADD services to all Customers requesting the same with respect to all states whose taxing authority accepts state income tax
returns electronically and disburses refund amounts via direct deposit.  

  

	 	(c)	Product Development. SBBT and JHI may, from time to time, develop and provide to EROs additional products for sale to Customers. The description of such additional products
and the terms and conditions governing their offer shall be set forth in separate agreements attached as Exhibits to this Agreement. 

  

 2 

	 	3.2.	Bank Product Pricing. Bank Product pricing and terms shall be determined annually by SBBT in consultation with JHI and such fees and terms shall be set forth in Exhibit B
(the terms of which are hereby incorporated by reference herein and made a part hereof) and on the Bank Product Application for the then current year. Bank Product pricing shall be set forth in writing and shall be agreed to by the parties no later
than November 1st preceding each tax season. SBBT shall charge Customers a handling fee (“Handling Fee”) for each Bank Product, and shall also charge RAL Customers a finance charge (the “Finance Charge”), which shall be a fixed
percentage of the RAL amount, and may be subject to minimum and maximum limitations. 

  

	4.	Revenue Sharing. 

  

	 	4.1.	Revenue Sharing; ERO Incentives. SBBT shall share Handling Fees with, and shall pay an additional fixed RAL rebate to, JHI in accordance with the terms set forth in Exhibit
C. If JHI elects in any year to offer EROs an incentive program designed to encourage ERO sales of Bank Products, then (i) JHI shall give notice thereof to SBBT no later than November 1st of the immediately preceding year (which notice shall specify
the amount of such incentive and the timing of such payments), and (ii) SBBT shall facilitate payment of such incentives on behalf of JHI by depositing funds in the amounts and at the times dictated by JHI directly into the ERO’s bank account
via an ACH direct deposit. All ERO incentive compensation, if any, shall be paid from and shall not exceed, JHI’s share of Handling Fees. Such payments in this Section 4.1 shall not be paid in jurisdictions that the parties agree prohibit such
payment. 

  

	 	4.2.	Revenue Sharing; Finance Charge and Prior Year Debt Collections. SBBT shall share the Finance Charge and collections of prior year RAL debts with JHI in accordance with
terms, and subject to the conditions, set forth in Exhibit C. Except as specifically described in Exhibit C, SBBT shall bear the risk of loss for all loans and loan advances made in connection with the Program. Such payments in this Section 4.2
shall not be paid in such jursisdictions that the parties agree prohibit such payment. 

  

	5.	RAL Eligibility. 

  
 The parties agree that only those Customers whose federal income tax returns are filed electronically and who are entitled to a federal income tax refund shall be eligible to receive a RAL. A Customer who meets the
foregoing requirements shall nevertheless be subject to underwriting criteria developed by SBBT, after consultation with JHI, pursuant to Section 7.5. Notwithstanding the foregoing, if SBBT receives current information from a reliable credit
reporting agency or other reliable source that a Customer’s income tax refund may be subject to attachment, delay or offset, then SBBT may deny such Customer a RAL. 
  

	6.	JHI‘s Obligations and Procedures. 

  

	 	6.1.	Preparation and Filing of Returns. JHI shall cause EROs participating in the Program to prepare and/or collect and file with the appropriate taxing authorities federal and
state income tax returns for Customers, and EROs shall be solely responsible for any liability arising out of such preparation or filing. 

  

	 	6.2.	Application Process. JHI shall cause participating EROs to require that each Customer requesting a Bank Product (i) complete and sign an application in a form developed by
SBBT and reviewed by JHI prior to each tax season (the “Application”), which application may also include a loan agreement (the “Loan Agreement”) and a disclosure statement meeting the requirements of the federal
Truth-in-Lending Act (the “Disclosure Statement”), and (ii) is given a copy of any and all disclosures required to be provided pursuant to applicable State or local law (“State Disclosure Documents”). The
Application shall include, among other things, a request for certain information and certifications, as well as an authorization, signed 

  

 3 

 by the Customer, to (A) use the tax return information for the application process in accordance with
Section 301.7216-3(b) of the U.S. Treasury Department regulations and (B) allow SBBT to repay any delinquent RAL or Money Now loan with the proceeds of the Bank Product obtained pursuant to the Application. Participating EROs shall be responsible,
pursuant to the terms of the SBBT Bank Product Agreement, for ensuring that the Application is complete and accurately reflects all material information received from the Customer, including social security number(s); provided, however, that the ERO
shall in no event be held responsible for false or inaccurate information provided by Customers. 
  

	 	6.3.	Completion of IRS Form 8453. In connection with each Application, JHI shall cause each participating ERO to complete IRS Form 8453 and the direct deposit designation in the
electronic portion of the Customer’s federal (and state, if applicable) income tax return which shall include information provided by SBBT (such as the applicable SBBT check routing number and Customer account number) and shall name SBBT as the
financial institution. The forms shall be signed by an employee of the ERO and by the Customer, and shall also indicate that the account is a checking account and that the source is “other”. JHI shall cause the same information to be
contained in the appropriate data field as part of the income tax return electronically filed by the ERO. 

  

	 	6.4.	Customer Copies. JHI shall cause the ERO to provide to each Customer a signed copy of the Application, Loan Agreement and Disclosure Statement (which may be combined into one
form), signed IRS Form 8453 or similar form, together with any other agreements or documents that SBBT reasonably may require, as identified to and reviewed by JHI prior to each tax season; provided that SBBT shall be solely responsible for the form
and content of all of the aforementioned documents and for their compliance with applicable laws, rules and regulations (“Applicable Law”). 

  

	 	6.5.	Retention and Handling of Documents. 

  

	 	(a)	Retention. JHI shall cause each ERO to retain a copy of the signed Application, Loan Agreement and Disclosure Statement, State Disclosure Documents, if any, as well as a copy
of the federal and state income tax returns, in the Customer’s file maintained by them for a period of three years following the preparation and filing thereof (after which time such documents may be discarded). At the reasonable request of
SBBT, JHI shall cause EROs to deliver to SBBT a copy of any Application. 

  

	 	(b)	Tax Returns. For fraud detection, underwriting and collection purposes, JHI shall provide to SBBT electronic copies of each Customer’s electronically filed federal
income tax return, in the format prescribed by the IRS, simultaneously with or promptly after the Application information is transmitted to SBBT. 

  

	 	6.6.	Transmission of Customer Information. After JHI has transmitted the Customer’s income tax return to the Internal Revenue Service (“IRS”) and received
from the IRS acknowledgment of its acceptance thereof and the debt indicator relating thereto (to the extent provided) as described by Chapter 3 of the IRS e-file Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns
(Publication 1345, including Rev. Proc. 2000-31), as the same may be amended from time to time (the “Notification”), JHI shall electronically transmit to SBBT all data required to be extracted from the IRS transmission file and the
Application in accordance with SBBT’s Refund Anticipation Loan File Layouts and Specifications (“Specifications”), which shall be provided to JHI no later than the November 1 immediately preceding each tax season and shall be
incorporated herein by reference, together with information, if any, received in the Notification. JHI shall not transmit any Application information for a Money Now loan which does not also make application for a 

  

 4 

 RAL. Notwithstanding the foregoing, if SBBT shall notify JHI (as described in Section 7.1) that it is no
longer accepting Applications from an ERO, then JHI shall immediately halt all transmissions to SBBT in respect of such ERO. In the event it no longer becomes feasible to process Applications in the manner specified in this Section 6.6 due to
circumstances beyond the control of the parties, then the parties shall endeavor in good faith to take all commercially reasonable actions necessary to promptly modify the Program so as to resolve the problems. 
  

	 	6.7.	Check Disbursements; Lost Checks; Check Reconciliations. 

  

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

  

	 	(b)	Lost Checks. If a Customer notifies an ERO that a check disbursed by it has become lost, or that he or she has not received a check mailed by SBBT within 14 days, then JHI
shall cause the ERO to notify SBBT immediately to stop payment thereon and to issue a new check and an indemnifying bond, to be completed by Customer, in a form satisfactory to SBBT. 

  

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

  

	 	6.8.	Data Processing Systems. 

  

	 	(a)	SBBT Communications. During the Term, JHI shall develop, maintain and operate data processing systems and programs that are capable of electronically transmitting and
receiving all information, records and file formats required by the Specifications. Except as limited by Section 14 hereof, JHI shall be responsible for any losses directly attributable to the failure of JHI’s data processing systems and
programs to electronically transmit and receive records and files in accordance with the requirements set forth in the Specifications. 

  

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

  

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

  

 5 

	 	(d)	SBBT Review. SBBT shall review and approve all software developed by JHI for use in connection with the performance of this Agreement, including software that is embedded in,
or otherwise is utilized in connection with, ProFiler. SBBT shall perform no fewer than 30 test transmissions on or before December 1st preceding each tax season during the Term to ensure accuracy and functionality of all such software. 

  

	 	6.9.	Collection Assistance. At the reasonable request of SBBT, and subject to Applicable Law, JHI shall provide reasonable assistance to SBBT in the collection of past due RALs.
Such assistance may include providing updated addresses and phone numbers for Customers, to the extent permitted by law. 

  

	7.	SBBT’s Obligations and Procedures. 

  

	 	7.1.	Processing of Applications. SBBT shall, on each day during the Term, process Applications and provide Bank Products with respect thereto for all Applications received
electronically in accordance with SBBT’s underwriting criteria in effect at that time (as the same may be amended from time to time by the mutual consent of the parties) and in accordance with industry standards; provided that SBBT shall use
commercially reasonable efforts to process (i) Money Now Applications within three minutes of receipt of such Application from JHI and (ii) RAL Applications within two hours (or, if a credit bureau is employed to evaluate the creditworthiness of a
RAL applicant, then within eight hours) after having received from JHI an acknowledgment of the due filing of the related tax return, together with a corresponding debt indicator, as received from the IRS. Notwithstanding the foregoing, SBBT shall
not accept any Applications at any time if SBBT (i) receives notification from the IRS that the ERO is under investigation, (ii) reasonably suspects fraudulent activity originating through the ERO, or (iii) considers loan delinquencies on RALs
originating through the ERO to be unacceptable, in its reasonable discretion. SBBT shall be responsible for decisions made by it to approve or deny loan Applications, including, without limitation, the provision to applicants of adverse action
notices or other notices required by Applicable Law. 

  

	 	7.2.	Disbursement/Check Print Authorizations. SBBT shall promptly communicate disbursement authorizations to JHI (i) immediately upon approval of a Money Now loan or RAL or (ii)
upon receipt of and immediately after processing IRS or state refund pre-note files to the extent such practice does not violate any applicable bank regulations. State funding shall be released by SBBT no later than the effective date designated by
the applicable state taxing authority. SBBT shall be responsible for all disbursement/check authorizations issued by it, including losses incurred as a result of its issuance of duplicate or multiple check print authorizations or checks issued by
SBBT in error or with information inconsistent with the information in the disbursement request received from JHI. 

  

	 	7.3.	Establishment of Accounts; Availability of Funds. 

  

	 	(a)	SBBT shall establish and maintain at SBBT a segregated account for the benefit of Customers (each, a “Deposit Account”), which account shall conform to the
requirements of 12 C.F.R. 330.5 so as to afford Customers FDIC insurance with respect to such Deposit Accounts. Upon notification to JHI that a RAL has been approved or that an ACR has been funded, SBBT shall transfer the amount of the RAL or
the refund, respectively, to the Deposit Account. All disbursements to Customers shall be drawn on the Deposit Account and shall be paid promptly upon presentment. SBBT shall make all disbursements in the manner elected by the Customer, as set forth
in the Application and Loan Agreement. SBBT shall have the right to offset against the Deposit Account all fees and charges authorized by the 

  

 6 

 Customer to be paid to SBBT, JHI or EROs pursuant to his Application for a Bank Product in an amount up
to the amount of the Bank Product. 
  

	 	(b)	Upon notification to JHI that an ADD has been funded, SBBT shall transfer funds via an automated clearing house credit (“ACH”) into the account designated for
receipt thereof by the Customer. If the ACH transfer is not successful, then SBBT shall disburse the refund to the Customer via a check printed by the Customer’s ERO or mailed directly by SBBT. 

  

	 	(c)	SBBT shall have sufficient funds available at all times to pay all disbursements authorized by SBBT under the several SBBT Bank Product Agreements. 

  

	 	7.4.	Deduction of Additional Charges; Timing and Order of Disbursements. 

  

	 	(a)	SBBT shall, upon receipt of a Customer’s disbursement reconciliation record from JHI, remit on the next succeeding business day directly by way of an ACH credit to the
appropriate JHI bank account (identified to SBBT in writing by JHI), all additional fees and charges owing to JHI hereunder. 

  

	 	(b)	SBBT shall remit payment to each ERO of all fees and charges authorized by Customers to be paid to such ERO (including, without limitation, tax preparation, Gold Guarantee and other
fees) in accordance with the applicable SBBT Bank Product Agreement between such ERO and SBBT. 

  

	 	(c)	All Bank Product disbursements shall be made to the Customer net of all authorized fees, deductions or charges. If SBBT receives a state tax refund before the IRS tax refund,
then any and all JHI or ERO fees may be deducted from the state refund prior to disbursement to the Customer. If an IRS or state tax refund deposit is received in an amount less than anticipated, then disbursements will be made in the following
order: first, to cover the Handling Fee and Finance Charge; second, to cover JHI fees; third, to cover ERO fees; fourth, to pay any outstanding RAL obligations the Customer may have; and fifth, to pay the Customer disbursement. SBBT’s portion
of the Handling fee shall be disbursed first. If an Application is denied and the IRS funds a direct deposit, then SBBT’s fee shall be adjusted to remove the Finance Charge indicated on the Application and to reflect the appropriate prevailing
ACR Handling Fee, listed on Exhibit B. 

  

	 	(d)	If the Customer’s refund received from the IRS exceeds the total amount owed pursuant to the RAL, or if after a RAL is denied, the return is accepted by the IRS and a direct
deposit is made to the Deposit Account, then SBBT shall send a disbursement authorization record in the amount of the excess or the deposit, respectively (after adjusting for and posting fees), to JHI. If the refund is less than the amount
anticipated, then SBBT shall notify the ERO and the Customer of such shortfall, and demand prompt payment to SBBT of the outstanding amount. 

  

	 	7.5.	Establishment of Fees and Underwriting Criteria. The fees and underwriting criteria for the Program shall be developed each year by SBBT in consultation with JHI, and may be
subject to modification from time to time as mutually agreed by the parties. The fees and underwriting criteria must be commercially reasonable, based on the best information available that year including IRS prior-year funding trends, competitive
product offerings and Customer and ERO behavior, and set forth in writing and agreed to by the parties no later than November 1st preceding each tax season during the Term. Agreement by either party shall not be unreasonably withheld. 

  

 7 

	 	7.6.	Development of Forms/Materials. SBBT shall develop reasonable program protocols for the offering, marketing, receipt and processing of Applications, the making of loans and
the delivery of Bank Product proceeds (“Program Protocols”) and shall create and distribute to JHI for its prior review forms to be used by participating EROs of each of the following: the Application, Loan Agreement, Disclosure
Statement, and disbursement checks. SBBT may create solicitation, marketing and promotional materials relating to the Program, each of which shall be subject to JHI’s prior review. SBBT shall provide such assistance as JHI reasonably may
request in connection with the preparation and dissemination to Customers of State Disclosure Documents. SBBT covenants and agrees that the Program Protocols and all documents and materials provided by it hereunder (including, without limitation,
the Application, Loan Agreements, Disclosure Statements, disbursement checks, solicitation materials and marketing and promotional materials) shall comply with Applicable Law. 

  

	 	7.7.	Screening. SBBT shall pre-screen the Jackson Hewitt Customer base, using the underwriting criteria established pursuant to Section 7.5 or any other criteria reasonably
requested by JHI, for the purpose of enabling JHI to distribute solicitation materials regarding pre-approved Bank Products to Customers. SBBT shall provide to JHI the text of any disclosures required by Applicable Law to be provided to Customers
with respect to such prescreening. The results of such screening process shall be set forth in an electronic file and shall be presented in such form as JHI shall determine. Responsibility for the cost of activities undertaken pursuant to this
Section 7.7 shall be determined by the mutual agreement of the parties. 

  

	 	7.8.	Check Stock. SBBT shall provide and distribute to each participating ERO the necessary check stock to participate in the Program, and shall promptly replenish such stock upon
the ERO’s request at no charge, unless the ERO requests overnight delivery (in which case the ERO shall pay for such delivery). 

  

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

  

	 	7.10.	Additional Products. Upon terms to be agreed by the parties, SBBT shall facilitate the offering of such additional products as JHI and SBBT may develop or as Customers are
offered in other Jackson Hewitt Tax Service®
offices that are not participating in the Program, unless the offering of such products is prohibited by law. 

  

	 	7.11.	Loan Denial Notice. SBBT shall send a proper loan denial notice under the Equal Credit Opportunity Act, Regulation B and other Applicable Laws to each applicant whose loan
request was declined by SBBT. 

  

	8.	Representations, Warranties and Covenants. 

  

	 	8.1	Each party represents and warrants to the other that (i) it is a corporation or national banking association in good standing under the laws of its jurisdiction of incorporation or
formation and is duly qualified to transact business in each jurisdiction in which the operation of its business or the ownership of its properties requires such qualification (except where the failure to so qualify would not have a material adverse
effect on its business); (ii) its execution and delivery of this Agreement does not and will not violate its Certificate of Incorporation or charter or breach or constitute a default under any agreement or arrangement to which it is a party; (iii)
it has the legal right to enter into and perform its obligations hereunder; (iv) its execution and delivery hereof has been duly authorized by all necessary corporate action on its part and this Agreement constitutes its legal and binding agreement,
enforceable against it in 

  

 8 

 accordance with its terms; and (v) its Marks do not infringe upon the intellectual property rights of
any third party. 
  

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

  

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

  

	 	8.4.	JHI covenants to and agrees with SBBT that it shall comply with all applicable Program Protocols and Applicable Law in connection with the performance by it of its obligations under
this Agreement. JHI shall comply in all material respects, and shall instruct EROs to comply, with all Program Protocols provided by SBBT in advance of each tax season concerning the preparation and processing of Applications, including the
Specifications. 

  

	9.	Term and Termination. 

  

	 	9.1.	Term. This Agreement shall effective as of the date hereof, and shall continue until August 1, 2008. (the “Term”). 

  

	 	9.2	Termination by Either Party. Either party may at its option terminate this Agreement upon ten (10) days’ prior written notice if (i) the other party has materially
breached any of the terms hereof and has failed to cure such breach within such ten-day period; or (ii) the continued operation of the Program or the electronic filing program is no longer commercially feasible, practical or profitable due to legal
or regulatory determinations, enactments or interpretations or significant external events or occurrences beyond the control of the terminating party; provided, however, that in the case of clause (ii), the parties shall first mutually endeavor in
good faith to modify the Program in a manner resolving the problems caused by legal, regulatory or external events or occurrences. In addition, either party may terminate this Agreement, immediately upon notice to the other, upon (x) the filing by
or against the other party of any petition in bankruptcy or for reorganization or debt consolidation under the federal bankruptcy laws or under comparable law; (y) the other party’s 

  

 9 

 making of an assignment of all or substantially all of its assets for the benefit of creditors; or (z)
application of the other party for the appointment of a receiver or trustee of its assets. 
  

	 	9.3.	Termination by JHI. JHI may terminate this Agreement immediately after a good faith discussion as to alternatives if SBBT’s processing systems are not available for any
reason (including any Force Majeure Event, as defined in Section 15.2) for five (5) consecutive days or more during any tax season, or for 30 consecutive days or more during any other time. 

  

	10.	Ownership of Loans. 

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

	11.	Marketing and Other Materials. 

  

	 	11.1.	Review. Each party shall have the right to review and approve all marketing materials used to promote the Program that reference the names, trademarks, service marks, trade
names, service names or logos of such party (“Marks”); provided that such review shall be conducted promptly (in all events within two weeks of receipt thereof) and approval shall not be unreasonably withheld.

  

	 	11.2.	License. During the Term and subject to the terms and conditions of this Agreement, each party grants to the other a non-exclusive, non-assignable right and license to use,
reproduce and display its Marks, solely in connection with the marketing, making and processing of Bank Products to Customers in connection with the Program. Neither party shall adopt or use, or seek to register, without the other party’s prior
written consent, any variation of such other party’s Marks, or any mark similar thereto or likely to be confused therewith. Any and all goodwill arising from either party’s use of the Marks of the other shall inure solely to the benefit of
such other party, and neither during nor after the termination or expiration of this Agreement shall either party assert any claim to the other party’s Marks or associated goodwill. Neither party shall use the Marks of the other for any purpose
except those specifically set forth herein. All rights in and to the Marks of a party which are not specifically granted to the other herein shall remain with such party. 

  

	 	11.3.	Marketing and Other Expenses. JHI agrees, in connection with the operation of the Program, to: (i) conduct such advertising; (ii) prepare forms and other written materials;
(iii) cause its offices to be equipped with computer equipment and hardware; (iv) develop or acquire software; (v) maintain personnel and (vi) train such personnel and EROs with respect to the Program Protocols; and (vii) incur other expenses, in
each case as reasonably necessary to advertise and accommodate the making of Bank Products to Customers and at its expense, except that SBBT shall be obligated on a yearly basis to reimburse JHI for the foregoing expenses, within 30 days following
the receipt of an invoice therefor from JHI, to the extent set forth on Exhibit D hereto. 

  
  

 10 

	12.	Confidential Information. 

  

	 	12.1.	Confidentiality Rights of the Parties. Both parties hereto understand that implementation and operation of the Program involves the use of certain systems, computer programs,
marketing, product development, risk management, strategy data and other information, including business information and trade secrets (“Proprietary Information”) that are proprietary to the respective parties. Each party shall safeguard
all Proprietary Information made available to it by the other party, taking reasonable precautions to withhold the same from disclosure to the same extent that it would safeguard its own confidential information and data. Such Proprietary
Information shall not include information which is (i) shown to have been known by the receiving party prior to disclosure to it by the other party, (ii) generally known to others engaged in the same trade or business as the furnishing party, (iii)
available to the public through no act or omission by the receiving party or its representatives or professional advisors, or (iv) which is rightfully obtained by the receiving party from third parties (other than professional advisors or other
representatives) without restriction of confidentiality. In addition to the foregoing, SBBT specifically agrees not to make copies of or to disclose to any other person or firm, other than to employees of SBBT who need-to know such information in
order to perform SBBT’s obligations under this Agreement and who have agreed to be bound by this Article 12, any Proprietary Information (including, without limitation, the names of EROs or Customers or any other identifying information
obtained through its relationship with JHI as set forth in this Agreement) for any purpose other than performing its obligations hereunder. The foregoing sentence shall not preclude SBBT from using its own records of loans which were declined under
the Program as reference material in the event any Customer whose Application was declined subsequently applies directly to SBBT for a loan. 

  

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

  

	13.	Indemnification. 

  

	 	13.1.	Indemnification by JHI. JHI shall indemnify, defend and hold harmless SBBT and its officers, directors and employees from and against any and all expenses and costs
(including reasonable attorney’s fees and court costs) or liabilities (including amounts paid in settlement) incurred by SBBT in connection with any third party claim, dispute, controversy or litigation arising out of or resulting from (i)
JHI’s violation or alleged violation of Applicable Law; (ii) any breach by JHI of any representation, warranty, covenant or agreement hereunder or (iii) the negligence or willful misconduct of JHI in connection with the performance by it of its
obligations under this Agreement. 

  

	 	13.2.	Indemnification by SBBT. SBBT shall indemnify, defend and hold harmless JHI, its affiliates, and their respective officers, directors, employees and agents, from and against
any and all expenses and costs (including reasonable attorney’s fees and court costs), or liabilities incurred by any of them in connection with any third party claim, dispute, controversy or litigation arising out of or resulting from (i) the
Program Protocols; (ii) the offer and sale of Bank Products hereunder (excluding any acts or omissions by the ERO with respect to such 

  

 11 

 offer and sale); (iii) any violation or alleged violation of Applicable Law (including, without
limitation, the Truth in Lending Act or any regulation of the Federal Reserve Board or other applicable federal or state banking or consumer finance laws or regulations) by SBBT, the Bank Products or the Program Protocols, (iv) any breach by SBBT of
any representation, warranty, covenant or agreement hereunder; or (v) the negligence or wilful misconduct of SBBT in connection with the performance by it of its obligations under this Agreement. 
  

	 	13.3.	Procedures. The indemnitee shall promptly notify the indemnitor in writing of any claim that may be the subject of indemnification under this Article 13, and shall promptly
tender to the indemnitor sole control of the defense and any settlement thereof; provided, however, that the failure of an indemnitee to so notify the indemnitor shall not relieve the indemnitor of its indemnification obligations hereunder to the
extent that such failure does not actually prejudice the indemnitor with respect to such claim; and provided, further that the indemnitor shall not compromise or settle any claim or action without the prior approval of the indemnitee. The indemnitee
shall have the right (but not the obligation) to defend such action or proceeding by retaining attorneys of its own selection to represent it at the indemnitor’s reasonable expense; provided that the indemnitor shall in all events have the
right to participate in such defense; and provided further that the indemnitee shall not compromise or settle any such claim or action without the prior approval of the indemnitor. 

  

	14.	Limitation of Liability. 

  

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

  

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

  

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

  

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

  

 12 

 demand for direct negotiation, the parties shall then attempt to resolve the dispute through mediation
and/or arbitration as provided in this Article 15. 
  

	 	15.2.	Scope of Arbitration. Except for either party’s wrongful use of the Marks for which the aggrieved party may seek injunctive or such other relief as such aggrieved party
may deem appropriate, or litigation brought against JHI by third parties, all controversies, disputes or claims between JHI and SBBT (and any owners, guarantors, affiliates and employees of SBBT, if applicable, but in no event shall any of such
owners, guarantors, affiliates and employees be deemed third-party beneficiaries of this Agreement), arising out of or related to: (i) this Agreement or any other related agreement between JHI and SBBT, or any provision of any such agreements; (ii)
the relationship of the parties; (iii) the validity of this Agreement or any other related agreement between JHI and SBBT or any provision of any such agreements; or (iv) any problem arising from the undertakings hereunder, will be submitted for
mediation, as set forth below in Section 15(c) and, in the event mediation is not demanded by either party or does not result in a resolution of the dispute, for binding arbitration to the New York, New York office of the American Arbitration
Association on demand of either party. SBBT agrees to cause its owners, guarantors, affiliates and employees of SBBT reasonably likely to be involved in such controversies, disputes and claims to agree to be bound by the provisions of Sections 15.2,
15.3, 15.4, 15.5 and 15.6 hereof. 

  
 Such arbitration proceeding
will be conducted in New York, New York and will be heard by a panel of three arbitrators in accordance with the then current Commercial Arbitration Rules of the American Arbitration Association, provided that the Federal Rules of Evidence shall be
applicable to the arbitration hearing and any evidence obtained for or presented at the hearing and that the arbitrators shall be attorneys familiar with the Federal Rules of Evidence. All other matters relating to arbitration will be governed by
the Federal Arbitration Act (9 U.S.C. §§ 1 et seq.) and not by any state arbitration law. 
  
 The decision and award of the arbitrators will be binding and conclusive upon both JHI and SBBT, and enforceable in any court of competent jurisdiction. The arbitrators have the right, in their discretion, to award or
include in the award any lawfully appropriate relief (including, punitive damages) and to assess costs or expenses to one or both parties and may award attorneys’ fees and legal costs to the prevailing party as part of such award, provided that
the arbitrator will not have the right to declare any Mark generic or otherwise invalid. 
  
 JHI and SBBT agree to be bound by the provisions of any limitation on the period of time in which claims must be brought under Applicable Law or this Agreement, whichever expires earlier. JHI and SBBT further agree
that, in connection with any such arbitration proceeding, each must submit or file any claim which would constitute a compulsory counterclaim (as defined by Rule 13 of the Federal Rules of Civil Procedure) within the same proceeding as the claim to
which it relates. Any such claim which is not submitted or filed as described above will be forever barred. 
  
 Each party agrees that arbitration will be conducted on an individual, not a class-wide, basis, and that an arbitration proceeding between JHI and SBBT may not be consolidated with any other arbitration proceeding
between JHI and any other person, corporation, limited liability company or partnership, provided that JHI or SBBT may consolidate any arbitration proceeding commenced under this Section 15.2 with any arbitration proceeding commenced by JHI or SBBT
under any other agreement executed in connection herewith. 
  
 Notwithstanding
anything to the contrary contained in this Section, JHI and SBBT shall each have the right in a proper case to obtain temporary restraining orders and temporary or preliminary injunctive relief from a court of competent jurisdiction; provided,
however, that JHI or SBBT must contemporaneously submit the dispute for arbitration on the merits as provided herein and the submission to the court shall not waive the right to arbitration. 
  

 13 

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

  

	 	15.4.	Governing Law. All matters relating to arbitration will be governed by the Federal Arbitration Act (9 U.S.C. §§ 1 et seq.). Except to the extent governed by the
Federal Arbitration Act, the United States Trademark Act of 1946 (Lanham Act, 15 U.S.C. §§1051 et seq.), or other federal law, this Agreement and all claims arising from the relationship between JHI and SBBT will be governed by the laws of
the state of New York without regard to its conflict of laws principles. 

  

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

  

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

  

	16.	No Joint Venture. 

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

	17.	Audit Rights of JHI. 

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

	18.	Survival. 

  
 Upon the expiration or termination of this Agreement in accordance with the provisions of Section 9, no party shall remain liable to the other, except with respect to Sections 4.1 and 4.2 (to the extent JHI’s
right to receive payment has acrrued), 6.5(a), 12.1, 12.2, 13.1, 13.2, 13.3, 14.1, 14.2, and Articles 15, 17, this Article 18, and Article 19, all of which shall survive the expiration and termination hereof. 
  

 14 

	19.	Miscellaneous. 

  

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

  

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

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

If to JHI: 
  
 Jackson Hewitt Inc. 
 7 Sylvan Way

 Parsippany, NJ 07054 
 Attn:  Bill San Giacomo 
  Vice President—Bank Products 
  
 with a copy to: 
  
 Jackson Hewitt Inc. 
 7 Sylvan Way 
 Parsippany, NJ 07054

 Attn:  Steven L. Barnett, Esq. 
  General Counsel 
  

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

  

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

  

	 	19.5.	Integration; Subordination of JHI Obligations. It is expressly understood and agreed that, upon execution and delivery of this Agreement by all parties hereto, that certain
Refund Anticipation Loan Transmitter Agreement, dated as of September 9, 2002 and amended as of November 14, 2003, by and between the parties shall be terminated and of no further force 

  

 15 

 and effect, except that the payment obligations set forth in Exhibit B thereto (to the extent they have
accrued as of the date hereof) and each of the other provisions described in Section 18 thereof shall survive such termination. This Agreement, together with the Exhibits hereto and all agreements or documents related hereto or delivered hereunder
(including, without limitation, the Holiday Express Loan Agreement) (collectively, “Related Agreements”) express fully the entire understanding and agreement of the parties concerning the subject matter hereof, and all prior
understandings or commitments of any kind, whether oral or written, concerning such subject matter are hereby superseded (other than those obligations which, by their terms and nature, survive termination or expiration).Whenever it states in this
Agreement that JHI shall cause the EROs to perform any act or do any thing, and such performance is also required of the ERO by the terms of the SBBT Bank Product Agreement by and between the ERO and SBBT, the provisions of the SBBT Bank Product
Agreement shall control and JHI’s obligations shall be subordinate to the obligations of the ERO. 
  

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

  

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

  

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

  

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

  

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

  

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

  

 16 

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

									
	 SANTA BARBARA BANK & TRUST,
 a National Banking Association
	 	 	 	 JACKSON HEWITT, INC.,
 a Virginia corporation

					
	By:	 	 /s/    Richard H. Turner
	 	 	 	By	 	 /s/    Bill San Giacomo

	 	 	
	 	 	 	 	 	

	 	 	 Richard H. Turner
 Senior Vice President, RAL Program
Director
	 	 	 	 	 	 Bill San Giacomo
 Vice President—Bank
Products

  

 17

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