JACKSON HEWITT TAX SERVICE INC
FIRST ADDENDUM TO AMENDED AND RESTATED MARKETING AGREEMENT, DATED 11/17/2008
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<DESCRIPTION>FIRST ADDENDUM TO AMENDED AND RESTATED MARKETING AGREEMENT, DATED 11/17/2008
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 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="right"><FONT FACE="Times New Roman" SIZE="2"><B>Exhibit 10.2 </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="right"><FONT
FACE="Times New Roman" SIZE="2"><B></B><B><I>Execution Version</I></B><B> </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">[*] designates portions of this document that have been omitted pursuant to
a request for confidential treatment filed separately with the Securities and Exchange Commission. </FONT></P> <P STYLE="margin-top:24px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>FIRST ADDENDUM TO </B></FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>AMENDED AND RESTATED MARKETING AGREEMENT </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman"
SIZE="2">This Addendum, effective as of the 17th day of November, 2008 (&#147;Effective Date&#148;), is attached to, and is part of, an Amended and Restated Marketing Agreement between Company and Bank dated November&nbsp;17, 2008
(&#147;Agreement&#148;). Except as otherwise set forth herein to the contrary, all other terms and conditions of the Agreement shall remain in full force and effect. In the event of a conflict between the terms of this Addendum and the Agreement,
the terms of this Addendum shall prevail. Capitalized terms not defined in this Addendum shall have the meanings set forth for such terms in the Agreement. </FONT></P> <P STYLE="margin-top:24px;margin-bottom:0px" ALIGN="center"><FONT
FACE="Times New Roman" SIZE="2"><B>RECITALS </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">WHEREAS, under the Agreement, Bank has agreed to make Bank&#146;s line of credit product
known as iPower Plus Line of Credit (&#147;IPLOC&#148; or &#147;IPLOC Program&#148;) available to qualifying Cardholders, subject to certain terms and conditions set forth in the Agreement; </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">WHEREAS, Bank and Company desire to set forth in this Addendum Company&#146;s obligation with respect to the funding of excess losses, if any,
attributable to loan advances requested by Cardholders under the IPLOC Program during the 2008/2009 Tax Season; and </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">WHEREAS, Bank and
Company further desire to set forth in this Addendum Bank&#146;s obligation to pay Company a commission from profits, if any, attributable to loan advances requested by Cardholders under the IPLOC Program during the 2008/2009 Tax Season. </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">NOW, THEREFORE, in consideration of the foregoing, and for other good and valuable consideration, the receipt and sufficiency of which are hereby
acknowledged, the Parties, intending to be legally bound, agree as follows: </FONT></P> <P STYLE="margin-top:24px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ARTICLE I - DEFINITIONS </B></FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Except as otherwise specifically indicated, the following terms shall have the following meanings in this Addendum (such meanings to be equally applicable to both the
singular and plural forms of the terms defined): </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">&#147;<B>Actual Rate of Repayment</B>&#148; means the cumulative actual amount of IPLOC principal
collections as each RPD Date, expressed as a percentage of the maximum total principal of IPLOC loans originated as of such date. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">&#147;<B>Bank Commission
Funding Requirement</B>&#148; has the meaning set forth in Section&nbsp;2.3. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">[*] </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT
FACE="Times New Roman" SIZE="2">&#147;<B>Commission Funding Account</B>&#148; has the meaning set forth in Section&nbsp;2.3. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">[*] </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">&#147;<B>Goal Rate of Repayment</B>&#148; means the cumulative goal amount of IPLOC principal collections as of each RPD Date, expressed as a percentage of the total
goal principal of IPLOC loans originated as of such date, as shown in Column B of Exhibit A attached hereto. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">&#147;<B>Expected Cash Flow</B>&#148; means
the amount, on any given date during the duration of the IPLOC Program, which represents the total projected amount of collections of principal and fees of IPLOC loan accounts originated throughout the duration of the IPLOC Program. Generally, the
Expected Cash Flow is equal to the sum of all daily collections of these amounts during the duration of the IPLOC Program. Initially, the daily collection amounts for each day will be based upon the Parties&#146; daily projection as shown in
<B>Column E of Exhibit A</B>. Subsequently, <B>Exhibit A </B>will be updated each day during the duration of the IPLOC Program to replace elapsed days&#146; projected collection amount with the actual collections recorded. </FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
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 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="right"><FONT FACE="Times New Roman" SIZE="2"><I></I><B><I>Execution Version</I></B><I> </I></FONT></P> <P
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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">&#147;<B>JH Backstop Funding Requirement</B>&#148; has the meaning set forth in Section&nbsp;2.2. </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">[*] </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">&#147;<B>Progress Rate</B>&#148; has the meaning set forth in
Section&nbsp;2.1. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">&#147;<B>Rate Variance</B>&#148; has the meaning set forth in Section&nbsp;2.1. </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">&#147;<B>Reserve Funding Account</B>&#148; has the meaning set forth in Section&nbsp;2.2. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT
FACE="Times New Roman" SIZE="2">&#147;<B>Repayment Progress Determination Dates</B>&#148; or &#147;<B>RPD Dates</B>&#148; has the meaning set forth in Section&nbsp;2.1. </FONT></P> <P STYLE="margin-top:24px;margin-bottom:0px" ALIGN="center"><FONT
FACE="Times New Roman" SIZE="2"><B>ARTICLE II - PERIODIC CALCULATIONS </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Section&nbsp;2.1</B> [*] </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Section&nbsp;2.2 Periodic Calculation of JH Backstop Funding Requirement</B>. </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT FACE="Times New Roman"
SIZE="2">[*] For avoidance of doubt, the estimated maximum JH Backstop Funding Requirement calculated as of the date of this Addendum is $12,901,719. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman"
SIZE="2">[<B><I>*</I></B>] </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Section&nbsp;2.3</B> [*] </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman"
SIZE="2"><B>Section&nbsp;2.4 Weekly Update. </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">By no later than 4:00 p.m. Central time on the Business Day following each RPD Date during the duration of
the IPLOC Program, Bank shall provide to Company an updated <B>Exhibit A</B> which update shall replace any prior projected numbers contained in such Exhibit with the actual numbers recorded to date. </FONT></P> <P
STYLE="margin-top:24px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>ARTICLE III - SETTLEMENT REQUIREMENTS </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman"
SIZE="2"><B>Section&nbsp;3.1 JH Backstop Settlement Requirement. </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">On July&nbsp;15, 2009, or on such earlier date as may mutually be agreed upon by the
Parties, the Parties agree that the amount of the JH Backstop Funding Requirement as of July&nbsp;3, 2009, if any, shall be remitted by Company to Bank and any remaining amount in the Reserve Funding Account after such disbursement shall be remitted
by Bank to Company. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Section&nbsp;3.2 Bank Commission Settlement Requirement. </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT
FACE="Times New Roman" SIZE="2">On July&nbsp;15, 2009, or on such earlier date as may mutually be agreed upon by the Parties, the Parties agree that the amount of the Bank Commission Settlement Requirement as of July&nbsp;3, 2009, if any, shall be
remitted by Bank to Company and any remaining amount in the Commission Funding Account after such disbursement shall revert to Bank. </FONT></P> <P STYLE="margin-top:24px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>ARTICLE IV - TERM AND TERMINATION </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Section&nbsp;4.1 Term of Addendum</B>. This Addendum shall become effective as of the Effective Date
set forth above, and shall continue until July&nbsp;15, 2009, or upon the fulfillment by both Parties of their settlement obligations pursuant to Sections 3.1 and 3.2, whichever is later (the &#147;Term&#148;). </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Section&nbsp;4.2 Early Termination for Cause</B>. This Addendum may be terminated by either Party if the non-performing Party fails to materially perform that
Party&#146;s obligations hereunder, but only if the non-performing Party fails to cure such breach within 10 days after the non-performing Party receives written notice specifying the failure. </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Section&nbsp;4.3 Termination of Agreement or IPLOC Program</B>. The obligations of each Party hereunder shall survive the termination of the Agreement or the IPLOC
Program. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>

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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Section&nbsp;4.4 Return of Proprietary Information</B>. Upon termination of this Addendum, the Parties will return
to any furnishing Party all proprietary and Confidential Information received in connection with this Addendum and certify in writing to such furnishing Party that such receiving Party has not retained any copies of such proprietary or Confidential
Information. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Section&nbsp;4.5 Survival of Payment Obligations. </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT FACE="Times New Roman"
SIZE="2">Any payment obligations of non-performing Party arising pursuant to this Addendum shall survive and continue in accordance with the terms of this Addendum. Notwithstanding anything in this Article IV to the contrary, in the event this
Addendum is terminated by either Party for cause pursuant to Section&nbsp;4.2, the terminating Party may offset any amounts owing by the non-performing Party pursuant to this Addendum by any amounts owed by the terminating Party to the
non-performing Party under this Addendum or the Agreement until all amounts owed by the non-performing Party hereunder have been paid in full. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">IN WITNESS
WHEREOF, this Agreement is executed by the Parties&#146; authorized officer or representative as of the date set forth above. </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD VALIGN="top" COLSPAN="3"><FONT FACE="Times New Roman" SIZE="2">COMPANY</FONT></TD>
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<TD VALIGN="bottom" COLSPAN="3"><FONT FACE="Times New Roman" SIZE="2">MetaBank, d/b/a Meta Payment Systems</FONT></TD></TR>
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<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">By:</FONT></TD>
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<TD VALIGN="top"> <P STYLE="margin-top:0px;margin-bottom:1px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Michael Yerington</FONT></P></TD>
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<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">By:</FONT></TD>
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<TD VALIGN="bottom"> <P STYLE="margin-top:0px;margin-bottom:1px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Brad Hanson</FONT></P></TD></TR>
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<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Name:</FONT></TD>
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<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Michael Yerington</FONT></TD>
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<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Name:</FONT></TD>
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<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Brad Hanson</FONT></TD></TR>
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<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Title:</FONT></TD>
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<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">President and Chief Executive Officer</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Title:</FONT></TD>
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<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">President</FONT></TD></TR>
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 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Exhibit A </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman"
SIZE="2">[*] </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>

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