Tax Allocation or Sharing Agreement, Tax Allocation or Sharing Contracts

51) TAX SHARING AGREEMENT

Parties: TOTAL SYSTEM SERVICES INC | Columbus Bank | Synovus Financial Corp
Law Firm: King Spalding
Document Date: 11/30/2007
Industry: Computer Services
Sector: Technology
Governing Law:Georgia

52) AMENDMENT NO. 1 TO TAX SHARING AGREEMENT

Parties: TIM HORTONS INC. | Tim Hortons Group | Wendy's International, Inc
Document Date: 11/8/2007
Industry: Restaurants
Sector: Services
Governing Law:Ohio

53) TAX SHARING AGREEMENT

Parties: American Standard Companies Inc | American Standard Europe Holdings LLC | American Standard Europe LP | American Standard International Inc | Trane Holdings LLC | Trane LP | WABCO Holdings Inc
Law Firm: Skadden Arps
Document Date: 7/20/2007
Industry: Misc. Capital Goods
Sector: Capital Goods
Governing Law:New York

54) TAX SHARING AGREEMENT

55) TAX ALLOCATION AGREEMENT

Parties: MARSHALL &| ILSLEY CORP/WI/ | METAVANTE HOLDING COMPANY | NEW M&I CORPORATION
Document Date: 4/9/2007
Industry: Regional Banks
Sector: Financial
Governing Law:Wisconsin

56) TAX ALLOCATION AGREEMENT

Parties: BROADRIDGE FINANCIAL SOLUTIONS, INC. | AUTOMATIC DATA PROCESSING, INC.
Document Date: 4/2/2007
Governing Law:New York

57) 2006 TAX ALLOCATION AGREEMENT

Parties: VERICHIP CORP | VeriChip Corporation
Document Date: 4/2/2007
Industry: Software and Programming
Sector: Technology
Governing Law:Florida

58) TAX SHARING AND INDEMNIFICATION AGREEMENT

Parties: NU SKIN ENTERPRISES INC | Nu Skin International, Inc., | Nu Skin USA, Inc.,
Law Firm: Holland & Hart, LLP
Document Date: 3/22/2007
Industry: Personal and Household Prods.
Sector: Consumer/Non-Cyclical

59) 2006 TAX ALLOCATION AGREEMENT

Parties: APPLIED DIGITAL SOLUTIONS INC | VeriChip Corporation
Document Date: 3/15/2007
Industry: Communications Equipment
Governing Law:Florida

60) AMENDED AND RESTATED TAX SHARING AGREEMENT

Parties: KBR, INC. | HALLIBURTON COMPANY
Document Date: 2/28/2007
Industry: Construction Services
Governing Law:Delaware

61) FEDERAL INCOME TAX SHARING AGREEMENT BY AND AMONG RIVERSOURCE LIFE INSURANCE COMPANY RIVERSOURCE LIFE INSURANCE CO. OF NEW YORK AND AMERIPRISE FINANCIAL, INC.

Parties: RIVERSOURCE LIFE INSURANCE CO | AMERIPRISE FINANCIAL, INC.
Document Date: 2/28/2007
Governing Law:New York

62) AMENDED AND RESTATED TAX SHARING AGREEMENT

Parties: ZENITH NATIONAL INSURANCE CORP | Zenith Insurance Management Services, Inc. | Zenith Development Corp., | ZNAT Insurance Company,
Document Date: 2/16/2007
Industry: Insurance (Prop. and Casualty)
Governing Law:California

63) TAX SHARING AGREEMENT

Parties: HARRIS CORPORATION | HARRIS STRATEX NETWORKS, INC | Stratex Merger Corp
Document Date: 2/1/2007

64) TAX SHARING AGREEMENT

Parties: FAIRPOINT COMMUNICATIONS INC | Verizon Communications Inc
Document Date: 1/19/2007
Industry: Communications Services
Sector: Services

65) TAX ALLOCATION AGREEMENT

Parties: COMBIMATRIX CORP | ACACIA RESEARCH CORPORATION
Document Date: 12/26/2006
Governing Law:Delaware

66) FORM OF TAX SHARING AND INDEMNIFICATION AGREEMENT

Parties: CITADEL BROADCASTING CORP | The Walt Disney Company | ABC Chicago FM Radio, Inc
Law Firm: Dewey Ballantine LLP ; Kirkland & Ellis LLP
Document Date: 12/21/2006
Industry: Broadcasting and Cable TV
Sector: Services
Governing Law:Delaware

67) FORM OF TAX SHARING AND INDEMNIFICATION AGREEMENT PREAMBLE

Parties: ABC Chicago FM Radio, Inc | Citadel Broadcasting Corporation | TWDC Group | Walt Disney Company
Law Firm: Kirkland Ellis;Dewey Ballantine
Document Date: 12/21/2006
Industry: Broadcasting and Cable TV
Sector: Services
Governing Law:Delaware

68) AMENDED AND RESTATED TAX SHARING AGREEMENT BETWEEN FORD MOTOR COMPANY AND FORD MOTOR CREDIT COMPANY

Parties: FORD MOTOR CREDIT CO | FORD MOTOR COMPANY
Document Date: 12/13/2006
Governing Law:New York

69) EXHIBIT 10.1 AMENDED AND RESTATED TAX SHARING AGREEMENT

Parties: TODCO | TRANSOCEAN HOLDINGS INC
Document Date: 11/30/2006
Industry: Oil Well Services and Equipment
Sector: Energy

70) AMENDED AND RESTATED TAX SHARING AGREEMENT

Parties: TRANSOCEAN INC | TRANSOCEAN HOLDINGS INC.
Document Date: 11/30/2006
Industry: Oil Well Services and Equipment
Sector: Energy

71) TAX SHARING AGREEMENT

Parties: HALLIBURTON CO | KBR INC.
Document Date: 11/27/2006
Industry: Oil Well Services and Equipment
Sector: Energy
Governing Law:Delaware

72) TAX SHARING AGREEMENT

Parties: KBR, INC. | HALLIBURTON COMPANY
Document Date: 11/27/2006
Industry: Construction Services
Sector: Capital Goods
Governing Law:Delaware

73) TAX SHARING AGREEMENT

Parties: IDEARC INC. | Verizon Communications Inc.,
Document Date: 11/21/2006
Governing Law:New York

74) EXHIBIT 10.8 TAX SHARING AGREEMENT

Parties: FBR CAPITAL MARKETS CORP | FBR TRS HOLDINGS, INC.
Document Date: 11/17/2006
Governing Law:Virginia

75) TAX SHARING AGREEMENT Among and Between Cheniere Energy, Inc. AND Sabine Pass LNG, L.P.

Parties: CHENIERE ENERGY INC | Sabine Pass LNG, L.P.
Document Date: 11/16/2006
Industry: Oil and Gas Operations
Governing Law:Delaware

76) TAX ALLOCATION AGREEMENT

Parties: ASSISTED LIVING CONCEPTS INC | EXTENDICARE INC., | EXTENDICARE HOLDINGS, INC.,
Document Date: 11/14/2006
Industry: Healthcare Facilities
Governing Law:New York

77) TAX SHARING AGREEMENT

78) FAIRFAX INC. and ODYSSEY RE HOLDINGS CORP. INTER-COMPANY TAX ALLOCATION AGREEMENT

Parties: ODYSSEY RE HOLDINGS CORP | FAIRFAX INC
Document Date: 10/31/2006
Industry: Insurance (Prop. and Casualty)

79) SECOND AMENDMENT TO THE TAX ALLOCATION AGREEMENT

Parties: NEW SALLY HOLDINGS, INC. | Alberto-Culver Company | New Aristotle Holdings, Inc. | Sally Holdings, Inc
Document Date: 10/30/2006
Governing Law:Delaware

80) SECOND AMENDMENT TO THE TAX ALLOCATION AGREEMENT

Parties: SALLY HOLDINGS, INC. | ALBERTO-CULVER COMPANY | NEW SALLY HOLDINGS, INC.
Document Date: 10/27/2006
Governing Law:Delaware

81) AMENDED AND RESTATED TAX SHARING AGREEMENT

Parties: DONEGAL GROUP INC | Atlantic States Insurance Company | Southern Insurance Company of Virginia | Le Mars Insurance Company | The Peninsula Insurance Company | Peninsula Indemnity Company
Document Date: 10/23/2006
Industry: Insurance (Prop. and Casualty)
Sector: Financial
Governing Law:Pennsylvania

82) TAX ALLOCATION AGREEMENT

Parties: FIRST DATA CORPORATION | THE WESTERN UNION COMPANY | David G. Barnes | Kimberly S. Patmore
Document Date: 10/3/2006
Industry: Retail (Catalog and Mail Order)

83) TAX ALLOCATION AGREEMENT

Parties: FIRST DATA CORP | AMERICREDIT FINANCIAL SERVICES, INC., | FINANCIAL GUARANTY INSURANCE COMPANY, | WELLS FARGO BANK, NATIONAL ASSOCIATION,
Law Firm: Sidley Austin
Document Date: 10/2/2006
Industry: Computer Services

84) TAX ALLOCATION AGREEMENT

Parties: AmTrust Financial Services, Inc. | Rochdale Insurance Company
Document Date: 6/12/2006

85) TAX ALLOCATION AGREEMENT

Parties: AMTRUST FINANCIAL SERVICES, INC.
Document Date: 6/12/2006

86) TAX ALLOCATION AGREEMENT

Parties: AMTRUST FINANCIAL SERVICES, INC. | Technology Insurance Company
Document Date: 6/12/2006

87) TAX SHARING AGREEMENT

Parties: AGILENT TECHNOLOGIES INC | VERIGY LTD.
Law Firm: Baker McKenzie
Document Date: 6/6/2006
Industry: Electronic Instr. and Controls
Sector: Technology

88) TAX SHARING AGREEMENT

Parties: ING Life Insurance and Annuity Company | America Insurance Holdings, Inc
Document Date: 5/15/2006

89) TAX SHARING AGREEMENT

Parties: ING America Insurance Holdings Inc | ReliaStar Life Insurance Company | Lion Connecticut Holdings Inc.
Document Date: 5/12/2006

90) JOINDER NUMBER 2005-1 TO TAX SHARING AGREEMENT

Parties: ING America Insurance Holdings, Inc.
Document Date: 5/12/2006

91) AMENDMENT NO. 1 TO EDISON MISSION HOLDINGS CO. AND SUBSIDIARIES "HOMER CITY" TAX ALLOCATION AGREEMENT

Parties: EME HOMER CITY GENERATION LP | Mission Energy Westside, Inc | Edison Mission Holdings Co
Document Date: 5/8/2006
Governing Law:Delaware

92) EXHIBIT 10.9 INCOME TAX ALLOCATION AGREEMENT

Parties: MUELLER WATER PRODUCTS, INC. | Walter Affiliates
Document Date: 5/2/2006
Industry: Water Utilities
Sector: Utilities
Governing Law:New York

93) TAX SHARING AGREEMENT

Parties: ALLTEL Corporation | AT Co. | ALLTEL Holding Corp. | Valor Communications Group, Inc. | RECITALS Whereas, AT Co.
Document Date: 5/2/2006
Industry: Communications Services
Sector: Services

94) TAX ALLOCATION AGREEMENT

Parties: GEOMET, INC. | GEOMET RESOURCES, INC | GEOMET OPERATING COMPANY, INC
Document Date: 4/14/2006
Industry: Oil and Gas Operations
Sector: Energy
Governing Law:Texas

95) AMENDED AND RESTATED TAX ALLOCATION AGREEMENT

Parties: PHL VARIABLE INSURANCE CO /CT/ | The Phoenix Companies, Inc.
Document Date: 3/31/2006
Governing Law:New York

96) TAX SHARING AGREEMENT

Parties: PANAVISION INC
Document Date: 3/31/2006
Industry: Photography
Sector: Consumer Cyclical

97) AMENDMENT #1 TO AMENDED AND RESTATED TAX ALLOCATION AGREEMENT

Parties: PHL VARIABLE INSURANCE CO | The Phoenix Companies, Inc.
Document Date: 3/31/2006

98) JOINDER NUMBER 2005-1 TO TAX SHARING AGREEMENT

Parties: ING America Insurance Holdings, Inc. | David Pendergrass
Document Date: 3/30/2006

99) TAX SHARING AGREEMENT

Parties: Spheris Holding III, Inc. | Spheris Holding II, Inc. | Spheris Holding, Inc. | Spheris Inc.
Document Date: 3/22/2006
Governing Law:New York

100) TAX ALLOCATION AGREEMENT

Parties: AMERICAN CASINO &| ENTERTAINMENT PROPERTIES LLC | American Entertainment Properties Corp
Document Date: 3/16/2006
Governing Law:New York

Tax Allocation or Sharing Agreements

AGREEMENTS / CONTRACTS

CLAUSES