SEVERANCE AND RELEASE AGREEMENT

Exhibit 10.22

SEVERANCE AND RELEASE AGREEMENT

          Robert Dubrish (“EMPLOYEE”) and Option One Mortgage Corporation (“COMPANY”) enter into this Severance and Release Agreement (“Release Agreement”) under the terms and conditions recited below:

I.

Recitations

	A.		Due to changing business needs, EMPLOYEE has been notified that his employment with COMPANY will end on January 31, 2008 (the “Termination Date”).
	B.		EMPLOYEE and COMPANY want to enter into a full and final settlement of all issues and matters between them, occurring on or before the date EMPLOYEE signs this Release Agreement. These include, but are not limited to, any issues and matters that may have arisen out of EMPLOYEE’S employment with or separation from COMPANY.
	C.		EMPLOYEE specifically acknowledges that COMPANY has told him to consult with a lawyer prior to signing this Release Agreement.
	D.		EMPLOYEE specifically agrees that he will not sign this Release Agreement until after the Termination Date.
	E.		EMPLOYEE confirms that he has received payment of all salary, paid time off, bonuses and other wages due and owing to him from the COMPANY as of his Termination Date.
	F.		In exchange for the mutual promises of EMPLOYEE and COMPANY set forth in this Release Agreement, EMPLOYEE and COMPANY agree to the terms and conditions set out below.

II.

Basic Terms of the Release Agreement

A.

COMPANY agrees to the following:

1.

Upon receipt of a fully executed copy of this Release Agreement and after the expiration of the period defined in paragraph III(A) below. COMPANY agrees to provide EMPLOYEE with the payments and benefits to which EMPLOYEE would be entitled under the H&R Block Severance Plan (the “Plan”). A copy of

the Plan is attached to this Release Agreement as Exhibit A. To be fully executed, EMPLOYEE’S signature must be notarized. EMPLOYEE is not entitled to any payments or benefits under the Plan unless EMPLOYEE signs and returns this Release Agreement within forty-five (45) calendar days of being presented with it. EMPLOYEE may sign this Release Agreement at any time prior to conclusion of the forty-five (45) day period. Assuming EMPLOYEE chooses to sign this Release Agreement and that such signature becomes binding because EMPLOYEE has not revoked his signature within seven (7) calendar days after signing, the terms of the Plan govern the payments and benefits to which EMPLOYEE is entitled. EMPLOYEE is not entitled to any payments or benefits under the Plan unless EMPLOYEE fully executes and returns this Release Agreement by March 16, 2008 to: Donna Roethemeyer. Compensation Department, H&R Block, One H&R Block Way, Kansas City, MO 64105.

2.

As set forth in the Plan (in the event of any discrepancy, the terms of the Plan control), the payments available to the EMPLOYEE under the Plan are: Nondiscretionary Amount: $1,072,009.13 (to be paid in semi-monthly or bi-weekly installments as determined by COMPANY during the Severance period). Severance Period: Twelve months (unless earlier terminated in accordance with the Plan). Any change to the consideration given for this Release Agreement shall not cause the 45-day period to start over.

B.

EMPLOYEE agrees to the following:

1.

Release of Claims . EMPLOYEE agrees to release and discharge COMPANY, and any of its related companies, present and former officers, agents, successors, assigns, other employees and attorneys from any and all claims arising on or before the date EMPLOYEE signs the Release Agreement including, without limitation, any claims that may have arisen from EMPLOYEE’S employment

with or separation from COMPANY, all as more fully set forth in paragraphs IV(A) through (E) below.

	2.		Confidential Information . EMPLOYEE agrees, during and after the term of this Release Agreement, he will not, without the prior written consent of COMPANY, directly or indirectly use for the benefit of any person or entity other than COMPANY, or make known, divulge or communicate to any person, firm, corporation or other entity, any confidential or proprietary information, knowledge or trade secrets acquired, developed or learned of by EMPLOYEE during his employment with COMPANY. EMPLOYEE shall not retain after the Termination Date, any document, record, paper, disk, tape or compilation of information relating to any such confidential information.
	3.		Return of COMPANY Property. EMPLOYEE shall return to COMPANY by the Termination Date, any and all things in his possession or control relating to COMPANY and its related entities, including but not limited to, any equipment issued to EMPLOYEE, all correspondence, reports, contracts, financial or budget information, personnel or labor relations files, office keys, manuals, and all similar materials not specifically listed here. EMPLOYEE further agrees that as of the Termination Date he will have no outstanding balance on his corporate credit card for which appropriate T&E accounting has not been submitted and he remains personally responsible for any outstanding balance on his corporate credit card.
	4.		Non-Solicitation .

a. Employees and Consultants . For the twelve (12) month period immediately following termination of your employment with the Company (the “Limitations Period’’), EMPLOYEE shall not directly, or

indirectly through another person or entity, except as agreed in writing by the parties induce or attempt to induce any employee of, or consultant to, the COMPANY or its subsidiaries to leave the employ of, or consultancy to, the COMPANY or its subsidiaries.

b. Company Customers and other Business Relationships . EMPLOYEE further covenants and agrees that for 24 month period following your Termination Date, EMPLOYEE shall not directly, or indirectly through another person or entity, except as agreed in writing by the parties call on, solicit or service any customer, supplier, licensee, licensor, consultant or other business relation of the COMPANY or its respective subsidiaries in order to induce or attempt to induce such person to cease doing business with the COMPANY or its subsidiaries, or in any way interfere with the relationship between any such customer, supplier, licensee, licensor, consultant or other business relation and the COMPANY or its subsidiaries (including, without limitation, making any negative statements or communications about the COMPANY or its subsidiaries).

5.

Non-disparagement . EMPLOYEE agrees he will not disparage COMPANY or make or solicit any comments to the media or others that may be considered derogatory or detrimental to the good business name or reputation of COMPANY. This clause has no application to any communications with the Equal Employment Opportunity Commission or any state or local agency responsible for investigation and enforcement of discrimination laws.

6.

EMPLOYEE Availability . EMPLOYEE agrees to make himself reasonably available to COMPANY to respond to requests by COMPANY for