Common use of Additional Payments Clause in Contracts

Additional Payments. (i) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) to or for the benefit of Executive (the “Payments”) would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”), then SSP Partners shall pay to Executive an additional payment (a “Gross-Up Payment”) in an amount such that after payment by Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything in In the event that payments or benefits made or provided to the Executive under this Agreement to and under any other plan, program or agreement of the contrary notwithstandingCompany, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) to or for the benefit of Executive their respective affiliates (the “PaymentsAggregate Payment”) would be are or become subject to the excise tax imposed by under Section 4999 of the Internal Revenue Code of 1986, as amended (the “Code, ”) or any interest or penalties are incurred by Executive with respect to such excise similar tax that may hereafter be imposed (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”), then SSP Partners the Company shall pay to the Executive an additional payment amount (a the “Gross-Up Additional Payment”) in an amount such that the net amount retained by the Executive with respect to the Aggregate Payment, after payment by Executive deduction of all taxes (including any Excise Tax) imposed upon Tax on the Gross-Up Aggregate Payment and any Federal, state and local income tax and Excise Tax on the Additional Payment (and any interest and penalties thereon), but before deduction for any Federal, state or local income or employment tax withholding on such Aggregate Payment, Executive retains an shall be equal to the amount of the Gross-Up Aggregate Payment. (ii) The determination of whether the Aggregate Payment equal will be subject to the sum of (x) the Excise Tax imposed upon and, if so, the Payments amount to be paid to the Executive and the time of payment pursuant to this Section 6(h) shall be made by an independent auditor (ythe “Auditor”) jointly selected by the product Company and the Executive and paid by the Company. The Auditor shall be a nationally recognized United States public accounting firm which has not, during the two years preceding the date of its selection, acted in any deductions disallowed because way on behalf of the inclusion Company. If the Executive and the Company cannot agree on the firm to serve as the Auditor, then the Executive and the Company shall each select one accounting firm and those two firms shall jointly select the accounting firm to serve as the Auditor. All fees and expenses of the Gross-Up Payment in Executive’s adjusted gross Auditor shall be borne solely by the Company. (iii) For purposes of determining the amount of the Additional Payment, the Executive shall be deemed to pay: (A) Federal income and taxes at the highest applicable marginal rate of federal Federal income taxation for the calendar year in which the Gross-Up Additional Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to and (AB) pay federal Any applicable state and local income taxes at the highest marginal rates of federal income taxes at the highest applicable marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Additional Payment is to be made, net of the maximum reduction in federal income Federal incomes taxes which could be obtained from the deduction of such state and or local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment taxes if paid in Executive’s adjusted gross incomesuch year. (iiiv) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable subsequently determined by Executivethe Auditor or pursuant to any proceeding or negotiations with the Internal Revenue Service to be less than the amount taken into account hereunder in calculating the Additional Payment made, it the Executive shall furnish Executive with a written opinion repay to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code Company, at the time that the amount of such reduction in the DeterminationExcise Tax is finally determined, it is possible the portion of such prior Additional Payment that Gross-Up Payments which will would not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any paid if such Excise Tax or additional Excise Taxhad been applied in initially calculating such Additional Payment, the Accounting Firm shall determine plus interest on the amount of the Underpayment that has occurred and any or such Underpayment (together with interest repayment at the rate provided in Section 1274(b)(2)(B) of the Code) . Notwithstanding the foregoing, in the event any portion of the Additional Payment to be refunded to the Company has been paid to any Federal, state or local tax authority, repayment thereof shall not be promptly paid required until actual refund or credit of such portion has been made to the Executive, and interest payable to the Company shall not exceed interest received or credited to the Executive by SSP Partners to or such tax authority for the benefit period it held such portion. The Executive and the Company shall mutually agree upon the course of action to be pursued if the Executive. ’s good faith claim for refund or credit is denied. (v) In the event that the amount of Excise Tax is later determined by the Gross-up Payment exceeds the amount necessary Auditor or pursuant to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to proceeding or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes negotiations with the Internal Revenue Service in connection with to exceed the Excise Tax. amount taken into account hereunder at the time the Tax Reimbursement Payment is made (iv) This section 8(e) will apply only in including, but not limited to, by reason of any payment the event that, immediately prior to existence or amount of which cannot be determined at the change in ownership or control giving rise to Excise Taxtime of the Additional Payment), the Company has stock shall make an additional payment in respect of such excess (plus any interest or penalty payable with respect to such excess) at the time that the amount of such excess is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Codefinally determined.

Additional Payments. (i) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) by the Company or any entity which effectuates a Change in Control (or other change in ownership) to or for the benefit of Executive (the “"Payments”") would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners the Company shall pay to Executive an additional payment (a “"Gross-Up Payment”") in an amount such that after payment by Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s 's adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, taxes and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s 's adjusted gross income. Notwithstanding the foregoing provisions of this Section 8(e)(i), if it shall be determined that Executive is entitled to a Gross-Up Payment, but that the Payments would not be subject to the Excise Tax if the Payments were reduced by an amount that is less than 10% of the portion of the Payments that would be treated as "parachute payments" under Section 280G of the Code, then the amounts payable to Executive under this Agreement shall be reduced (but not below zero) to the maximum amount that could be paid to Executive without giving rise to the Excise Tax (the "Safe Harbor Cap"), and no Gross-Up Payment shall be made to Executive. The reduction of the amounts payable hereunder, if applicable, shall be made by reducing first the payments under Section 8(a)(i)(D), unless an alternative method of reduction is elected by Executive. For purposes of reducing the Payments to the Safe Harbor Cap, only amounts payable under this Agreement (and no other Payments) shall be reduced. If the reduction of the amounts payable hereunder would not result in a reduction of the Payments to the Safe Harbor Cap, no amounts payable under this Agreement shall be reduced pursuant to this provision. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, the reduction of the Payments to the Safe Harbor Cap and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “"Accounting Firm”"). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the Change in Control (or change in ownership or control giving rise to the Excise Taxownership), Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “"Determination”"). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect, and to the effect that failure to report the Excise Tax, if any, on Executive's applicable federal income tax return should not result in the imposition of a negligence or similar penalty. In the event the Accounting Firm determines that the Payments shall be reduced to the Safe Harbor Cap, it shall furnish Executive with a written opinion to such effect. The Determination by the Accounting Firm shall be binding upon the Company and Executive. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (“"Underpayment”") or Gross-Up Payments are made by SSP Partners the Company which should not have been made (“"Overpayment”"), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners the Company to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partnersthe Company, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) by the Company or any entity which effectuates a Change in Control (or other change in ownership) to or for the benefit of Executive (the “"Payments”") would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners the Company shall pay to Executive an additional payment (a “"Gross-Up Payment”") in an amount such that after payment by Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s 's adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, taxes and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s 's adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, Payment and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained selected by the Company Executive (the “"Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (") which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company or Executive (collectively, the “"Determination”"). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Up Payment under this Section 8(e) with respect to any Payments made to Executive shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect, and to the effect that failure to report the Excise Tax, if any, on Executive's applicable federal income tax return should not result in the imposition of a negligence or similar penalty. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (“"Underpayment”") or Gross-Up Payments are made by SSP Partners the Company which should not have been made (“"Overpayment”"), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners the Company to or for the benefit of Executive. In the event the amount of the Gross-up Up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive (to the extent he has received a refund if the applicable Excise Tax has been paid to the Internal Revenue Service) to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partnersthe Company, with any reasonable requests by SSP Partners or the Company in connection with any contests contest or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) by the Company or any entity which effectuates a Change in Control (or other change in ownership) to or for the benefit of Executive (the “Payments”) would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”), then SSP Partners the Company shall pay to Executive an additional payment (a “Gross-Up Payment”) in an amount such that after payment by Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s Executives adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, taxes and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s Executives adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, Payment and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained selected by the Company Executive (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder () which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company or Executive (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Up Payment under this Section 8(e) with respect to any Payments made to Executive shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect, and to the effect that failure to report the Excise Tax, if any, on Executives applicable federal income tax return should not result in the imposition of a negligence or similar penalty. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners the Company which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners the Company to or for the benefit of Executive. In the event the amount of the Gross-up Up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive (to the extent he has received a refund if the applicable Excise Tax has been paid to the Internal Revenue Service) to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partnersthe Company, with any reasonable requests by SSP Partners or the Company in connection with any contests contest or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) by the Company or any entity which effectuates a Change in Control (or other change in ownership or control within the meaning of Section 280G of the Code) to or for the benefit of Executive (the “Payments”) would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”), then SSP Partners the Company shall pay to Executive an additional payment (a “Gross-Up Payment”) in an amount such that after payment by Executive of all taxes (including any Excise TaxTax and income tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions of Executive disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, Payment and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained selected by the Company Executive (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder () which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company or Executive (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Up Payment under this Section 8(e) with respect to any Payments made to Executive shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect, and to the effect that failure to report the Excise Tax, if any, on Executive’s applicable federal income tax return should not result in the imposition of a negligence or similar penalty. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners the Company which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners the Company to or for the benefit of Executive. In the event the amount of the Gross-up Up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive (to the extent he has received a refund if the applicable Excise Tax has been paid to the Internal Revenue Service) to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partnersthe Company, with any reasonable requests by SSP Partners or the Company in connection with any contests contest or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything During the entire Term of Lease, the Lessee shall pay, in this Agreement addition to the contrary notwithstandingRent, all payments specified in the event it shall be determined that any paymentall sub-sections of this Section 11 and all payments, awardlevies, benefit or distribution (or any acceleration municipal taxes, taxes and other mandatory payments of any paymentkind, awardwhether municipal and/or governmental or other, benefit or distribution) to or for the benefit including any fee, licensing fees and licenses of Executive (the “Payments”) would be subject any kind relating to the excise tax imposed by Section 4999 Leased Premises and/or operation thereof and/or the maintenance of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”), then SSP Partners shall pay to Executive an additional payment (a “Gross-Up Payment”) in an amount such that after payment by Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder)Leased Premises. The Accounting Firm Lessee shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into incur any agreement requested by the Accounting Firm tax and/or levy and/or fee in connection with the performance of Leased Premises including their operation, maintenance, the services hereunder. The Gross-up Payment under this Section 8(e) business conducted therein or in connection with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty Rent imposed in the application of Section 4999 of the Code future and that do not exist at the time of signing this Agreement. The Lessor shall incur the Determinationtaxes and/or levies and/or fees in connection with the Leased Premises and that will be imposed (if and to the extent imposed) on the owner of the Leased Premises such as betterment levy. 11.1. Without derogating from the generality of the aforesaid, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made as of the Lease Commencement Date the Lessee shall incur all payments for the supply of water, electricity (in accordance with the provisions set forth in Appendixes C and L), telephone, municipal taxes (“UnderpaymentArnona”) or Gross-Up Payments are made (even if such payment is imposed by SSP Partners which should not have been made law on property owners) applicable to the Leased Premises, business tax imposed on the Lessee, signage tax for the signage installed by the Lessee (“Overpayment”to the extent applicable), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or security expenses for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperateLeased Premises, to the extent his that such expenses are reimbursed required in accordance with the provisions set forth in any law and/or to the extent that there is any other expense relating to the maintenance and/or use and/or operation of the Leased Premises, whether or not the Lessee used the Leased Premises. As [Signature and Stamp: Ogen Yielding Real Estate Ltd and Polypid Ltd.] [Signed] of the Delivery of Possession Date in the ground floor, the Lessee shall incur payments for the supply of water and electricity to the part of the Leased Premises on the ground floor. 11.2. As of the Lease Commencement Date and during the entire Term of Lease the Lessee shall incur payment of any tax and/or fee and/or levy applicable and/or that will be imposed in the future on the use of the Leased Premises and any activity performed therein, except for a tax and/or a fee and/or a levy as aforesaid that are imposed on property owners. 11.3. As of the Lease Commencement Date the Lessee shall incur payments and/or taxes and/or fees and/or municipal taxes and/or levies applicable and/or that will be imposed on the Public Areas in the Building, if imposed, according to its relative part that will be determined according to the part of the Area of the Leased Premises in all the areas leased in the Building, as part of the total amount of the Management Fees that the Lessee will pay to the Lessor in accordance with the provisions set forth in Appendix F. 11.4. During the entire Term of Lease, the Lessee shall incur payments due for the maintenance and management of the Building, as stated in the provisions set forth in Section 15 hereunder, and for the management of the Parking Lot in accordance with the provisions set forth in Section 16 hereunder and for the insurances in accordance with the provisions set forth in Section 18 hereunder, as part of the total Management Fees that the Lessee will pay to the Lessor in accordance with the provisions set forth in Appendix F. 11.5. The parties undertake to cooperate and deliver written notice to the municipality and to the other relevant authorities regarding the lease of the Leased Premises by SSP Partnersthe Lessee. Shortly after the Lease Commencement Date the Lessee undertakes, with if it receives written instructions from the Lessor in connection therewith, to transfer the name of the payer of the water and/or telephone and/or municipality bills and/or any reasonable requests by SSP Partners other ▇▇▇▇ relating to any payment and/or tax applicable to the Leased Premises to the name of the Lessee. upon expiration of the Term of Lease the Lessee shall change the name of the payer of these bills to the name of the Lessor upon expiration of the Term of Lease. 11.6. Regarding the municipal taxes (“Arnona”) applicable to the Leased Premises the Lessee declares that it is aware that it may not request from [Signature and Stamp: Ogen Yielding Real Estate Ltd and Polypid Ltd.] [Signed] any entity an exemption from municipal taxes even if the Leased Premises are vacant and the Lessor shall be solely entitled to exercise this right. In addition, the Lessor shall be entitled to instruct the Lessee to pay the municipal taxes to the Lessor or the Management Company that shall transfer the municipal taxes payments in connection with any contests or disputes respect of the Leased Premises to the municipality. In such circumstances as aforesaid, the parties shall make a calculation of the municipal taxes applicable to the Leased Premises in accordance with the Internal Revenue Service municipal taxes order that is in connection effect and the Lessee shall deposit with the Excise TaxLessor, together with the deposition of the annual Rent, 6 postdated checks for the purpose of paying the municipal taxes for the upcoming year of lease. For the avoidance of doubt, it is clarified that the said shall not derogate from the obligation of the Lessee in accordance with this Agreement to be registered as the possessor of the property in the municipality records. (iv) This section 8(e) will apply only 11.7. The provisions set forth in this Section 11 shall not derogate from the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G obligations of the CodeLessee in accordance with the provisions set forth in Section 12 hereunder.

Additional Payments. (i) Anything in In the event that payments or benefits made or provided to the Executive under this Agreement and under any other plan, program or agreement of the Company, or any of their respective affiliates (the "Aggregate Payment") are or become subject to the contrary notwithstandingtax imposed under Section 4999 of the Internal Revenue Code of 1986, in as amended (the event it "Code") or any similar tax that may hereafter be imposed (the "Excise Tax"), the Company shall pay to the Executive an additional amount (the "Additional Payment") such that the net amount retained by the Executive with respect to the Aggregate Payment, after deduction of any Excise Tax on the Aggregate Payment and any Federal, state and local income tax and Excise Tax on the Additional Payment (and any interest and penalties thereon), but before deduction for any Federal, state or local income or employment tax withholding on such Aggregate Payment, shall be determined that any payment, award, benefit or distribution equal to the amount of the Aggregate Payment. (or any acceleration ii) The determination of any payment, award, benefit or distribution) to or for whether the benefit of Executive (the “Payments”) would Aggregate Payment will be subject to the excise tax imposed Excise Tax and, if so, the amount to be paid to the Executive and the time of payment pursuant to this Section 6(h) shall be made by Section 4999 an independent auditor (the "Auditor") jointly selected by the Company and the Executive and paid by the Company. The Auditor shall be a nationally recognized United States public accounting firm which has not, during the two years preceding the date of its selection, acted in any way on behalf of the Code, or any interest or penalties are incurred by Company. If the Executive with respect and the Company cannot agree on the firm to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to serve as the “Excise Tax”)Auditor, then SSP Partners the Executive and the Company shall pay each select one accounting firm and those two firms shall jointly select the accounting firm to Executive an additional payment serve as the Auditor. All fees and expenses of the Auditor shall be borne solely by the Company. (a “Gross-Up Payment”iii) in an amount such that after payment by Executive For purposes of all taxes (including any Excise Tax) imposed upon determining the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal Additional Payment, the Executive shall be deemed to the sum of pay: (xA) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross Federal income and taxes at the highest applicable marginal rate of federal Federal income taxation for the calendar year in which the Gross-Up Additional Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to and (AB) pay federal Any applicable state and local income taxes at the highest marginal rates of federal income taxes at the highest applicable marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Additional Payment is to be made, net of the maximum reduction in federal income Federal incomes taxes which could be obtained from the deduction of such state and or local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment taxes if paid in Executive’s adjusted gross incomesuch year. (iiiv) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable subsequently determined by Executivethe Auditor or pursuant to any proceeding or negotiations with the Internal Revenue Service to be less than the amount taken into account hereunder in calculating the Additional Payment made, it the Executive shall furnish Executive with a written opinion repay to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code Company, at the time that the amount of such reduction in the DeterminationExcise Tax is finally determined, it is possible the portion of such prior Additional Payment that Gross-Up Payments which will would not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any paid if such Excise Tax or additional Excise Taxhad been applied in initially calculating such Additional Payment, the Accounting Firm shall determine plus interest on the amount of the Underpayment that has occurred and any or such Underpayment (together with interest repayment at the rate provided in Section 1274(b)(2)(B) of the Code) . Notwithstanding the foregoing, in the event any portion of the Additional Payment to be refunded to the Company has been paid to any Federal, state or local tax authority, repayment thereof shall not be promptly paid required until actual refund or credit of such portion has been made to the Executive, and interest payable to the Company shall not exceed interest received or credited to the Executive by SSP Partners to or such tax authority for the benefit period it held such portion. The Executive and the Company shall mutually agree upon the course of action to be pursued if the Executive. 's good faith claim for refund or credit is denied. (v) In the event that the amount of Excise Tax is later determined by the Gross-up Payment exceeds the amount necessary Auditor or pursuant to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to proceeding or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes negotiations with the Internal Revenue Service in connection with to exceed the Excise Tax. amount taken into account hereunder at the time the Tax Reimbursement Payment is made (iv) This section 8(e) will apply only in including, but not limited to, by reason of any payment the event that, immediately prior to existence or amount of which cannot be determined at the change in ownership or control giving rise to Excise Taxtime of the Additional Payment), the Company has stock shall make an additional payment in respect of such excess (plus any interest or penalty payable with respect to such excess) at the time that the amount of such excess is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Codefinally determined.

Additional Payments. (ia) Anything If it is determined by a nationally recognized United States public accounting firm selected by the Company and approved in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) to or for the benefit of writing by Executive (the “PaymentsAuditors”) that any payment or benefit made or provided to Executive in connection with this Agreement or otherwise (collectively, a “Payment”), would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax Code (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Parachute Tax”), then SSP Partners Company shall pay to Executive the Executive, prior to the time the Parachute Tax is payable with respect to such Payment, an additional payment (a “Gross-Up Payment”) in an amount such that that, after payment by Executive of all taxes (including any Excise Parachute Tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Parachute Tax imposed upon the Payments and (y) the product Payment. The amount of any deductions disallowed because Gross-Up Payment shall be determined by the Auditors, subject to adjustment, as necessary, as a result of any Internal Revenue Service position. For purposes of making the calculations required by this Agreement, the Auditors may make reasonable assumptions and approximations concerning applicable taxes and may rely on reasonable, good faith interpretations concerning the application of Sections 280G and 4999 of the inclusion Code, provided that the Auditors’ determinations must be made with substantial authority (within the meaning of Section 6662 of the Code). (b) The federal tax returns filed by Executive (and any filing made by a consolidated tax group which includes the Company) shall be prepared and filed on a basis consistent with the determination of the Auditors with respect to the Parachute Tax payable by Executive. Executive shall make proper payment of the amount of any Parachute Tax, and at the request of the Company, provide to the Company true and correct copies (with any amendments) of his federal income tax return as filed with the Internal Revenue Service and such other documents reasonably requested by the Company evidencing such payment. If, after the Company’s payment to Executive of the Gross-Up Payment Payment, the Auditors determine in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining good faith that the amount of the Gross-Up PaymentPayment should be reduced or increased, or such determination is made by the Internal Revenue Service, then within ten business days of such determination, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, Company the amount of any such Gross-Up Paymentreduction, and or the assumptions Company shall pay to be utilized Executive the amount of any such increase; provided, however, that in arriving at no event shall the Executive have any such determinations, shall be made by a nationally recognized public accounting firm that refund obligation if it is retained determined by the Company (with its counsel) that to do so would violate the “Accounting Firm”). In the event S▇▇▇▇▇▇▇-▇▇▇▇▇ Act of 2002, as it may be amended from time to time; and provided, further, that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise if Executive has prior thereto paid such amounts to the Excise TaxInternal Revenue Service, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm such refund shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both due only to the Company and Executive within fifteen extent that a refund of such amount is received by Executive. (15c) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All The fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company Auditors (and the Company shall enter into any agreement requested by the Accounting Firm other legal and accounting fees) incurred for services rendered in connection with the performance Auditors’ determination of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Parachute Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid challenge by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with or other taxing authority relating to such determination shall be paid by the Excise TaxCompany. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. If any payments or benefits received or to be received by the Executive in connection with the Executive's employment (i) Anything in whether pursuant to the terms of this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of other plan, arrangement or agreement with the Company, or any payment, award, benefit or distributionperson affiliated with the Company) to or for the benefit of Executive (the “"Payments”) would "), will be subject to the excise tax (the "Excise Tax") imposed by Section 4999 of the Internal Revenue Code of 1986, as amended (the "Code, ") (or any interest or penalties are incurred by Executive with respect to such excise similar tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”that may hereafter be imposed), then SSP Partners the Company shall pay to Executive at the time specified below, an additional payment amount (a “the "Gross-Up Payment”") in an amount such that the net amount retained by the Executive, after payment by Executive deduction of all taxes (including any Excise Tax) imposed Tax on the Payments and any federal, state and local income or other applicable tax and Excise Tax upon the Gross-Up Paymentpayment provided for by this paragraph, Executive retains an amount of the Gross-Up Payment shall be equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be madePayments. For purposes of determining the amount of the Gross-Up Payment, the Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the Executive's highest marginal rate of federal income taxation for in the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable made and state and local income taxes at the Executive's highest marginal rate of taxation for in the calendar year in state and locality of the Executive's residence on the date on which the Gross-Up Payment Excise Tax is to be madedetermined, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes. The computations required by this paragraph shall be made by the independent public accountants then regularly retained by the Company, in consultation with tax counsel selected by them and (C) have otherwise allowable deductions acceptable to the Executive. The Company shall provide the Executive with sufficient tax and compensation data to enable the Executive or his tax advisor to verify such computations and shall reimburse the Executive for federal income tax purposes reasonable fees and expenses incurred with respect thereto. In the event that the Excise Tax is subsequently determined to be less than the amount taken into account hereunder, the Executive shall repay to the Company at least equal to those which could be disallowed because the time that the amount of such reduction in Excise Tax is finally determined the inclusion portion of the Gross-Up Payment in Executive’s adjusted gross income. attributable to such reduction (ii) Subject to plus the provisions portion of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a the Gross-Up Payment is required, attributable to the Excise Tax and federal and state and local income tax imposed on the Gross-Up Payment being repaid by the Executive) plus interest on the amount of such repayment from the date the Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be Payment was initially made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days date of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest repayment at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for Code (the benefit of Executive"Applicable Rate"). In the event that the Excise Tax is determined by the Internal Revenue Service or by such independent public accountants to exceed the amount taken into account hereunder (including by reason of any payment the existence or amount of which cannot be determined at the time of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise TaxUp Payment), the Accounting Firm Company shall determine make an additional Gross-Up Payment in respect of such excess (plus any interest, penalties, fines or additions to tax payable with respect to such excess) at the time that the amount of the Overpayment that has been such excess if finally determined. Any payment to be made and any such Overpayment under this paragraph shall be payable within five (together with interest at the rate provided in Section 1274(b)(25) days of the Code) shall be promptly paid by Executive to or for the benefit determination of the Company. Executive shall cooperateaccountants that such a payment is required hereunder and, to if applicable, within five (5) days of such determination that the extent his expenses are reimbursed by SSP PartnersExcise Tax is greater or less than initially calculated but, with any reasonable requests by SSP Partners or in no event, later than thirty (30) days after the Company Executive's receipt of the Payments resulting in connection with any contests or disputes with the Internal Revenue Service in connection with the such Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything in this Agreement to the contrary notwithstanding, in In the event it shall be determined that that, following a Change in Control IPO (as defined below), any payment, awardright or benefit made or provided to the Executive under this Agreement and under any other plan, benefit program or distribution (agreement of the Company or any acceleration of any paymentits affiliates (collectively, award, benefit or distribution) to or for the benefit of Executive (the “PaymentsAggregate Payment”) would be become subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”) imposed under Section 4999 of the Internal Revenue Code of 1986, as amended (the “Code”), then SSP Partners the Company shall pay to the Executive an additional payment amount (a the “Gross-Up Excise Tax Payment”) in an amount such that the net amount retained by the Executive with respect to the Aggregate Payment, after payment by Executive deduction of all taxes (including any Excise Tax) imposed upon Tax on the Gross-Up Aggregate Payment and any Federal, state and local income and employment tax and Excise Tax on the Excise Tax Payment (and any interest and penalties thereon), but before deduction for any Federal, state or local income or employment tax withholding on such Aggregate Payment, Executive retains an shall be equal to the amount of the Gross-Up Payment equal to the sum of (x) Aggregate Payment. The Company shall pay the Excise Tax imposed upon Payment to the Payments Executive no later than the end of Executive’s taxable year next following Executive’s taxable year in which the Excise Tax (and any income or other related taxes or interest or penalties thereon) on the Aggregate Payment are remitted to the Internal Revenue Service or any other applicable taxing authority. The determination of whether the Aggregate Payment will be subject to the Excise Tax and, if so, the amount to be paid to the Executive and the time of payment pursuant to this Section 14 shall be made by the Auditor (y) as defined below), subject to a different determination by the product Internal Revenue Service. All fees and expenses of the Auditor shall be borne solely by the Company. For purposes of determining the amount of any deductions disallowed because of additional payments hereunder, the inclusion of the Gross-Up Payment in Executive’s adjusted gross Executive shall be deemed to pay: (i) Federal income and taxes at the highest applicable marginal rate of federal Federal income taxation for the calendar year in which the Gross-Up Payment is such payments are to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to and, (Aii) pay federal any applicable state and local income taxes at the highest marginal rates of federal income taxes at the highest applicable marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is such payments are to be made, net of the maximum reduction in federal income Federal incomes taxes which that could be obtained from the deduction of such state and or local taxes, and (C) have otherwise allowable deductions for federal income tax taxes if paid in such year. For purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is requiredAgreement, the amount of such Gross-Up Payment, and following definitions shall have the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.meanings:

Additional Payments. (i) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) to or for the benefit of Executive (the “Payments”) would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”), then SSP Partners shall pay to Executive an additional payment (a “Gross-Up Payment”) in an amount such that after payment by Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his her Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his her expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything in In the event any payment or distribution of any type by Employer to Executive or for his benefit, whether paid or payable or distributed or distributable pursuant to the terms of this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) to or for the benefit of Executive otherwise (the “"Total Payments”) "), would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners Executive shall pay be entitled to Executive receive an additional cash payment (a “"Gross-Up Payment”") in equal to an amount such that after payment by Executive of all taxes (including any interest or penalties imposed with respect to such taxes), including any Excise Tax) , imposed upon the Gross-Up Payment, Executive retains would retain an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be madeTotal Payments. For purposes of determining the amount of the Gross-Up Payment, Executive which determination shall be made by the Employer's independent auditors, at the Employer's sole expense, Executive's tax rate shall be deemed to (A) pay federal income taxes at be the highest statutory marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal Federal tax rate (on a combined basis) (including Executive's share of taxation for the calendar year F.I.C.A. and Medicare taxes) then in which the Gross-Up Payment effect. If no determination by Employer's auditors is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income. (ii) Subject made prior to the provisions of Section 8(e)(i), all determinations time a tax return reflecting the Total Payments is required to be made under this Section 8(e)filed by Executive, including whether and when Executive will be entitled to receive a Gross-Up Payment calculated on the basis of the Total Payments reported by Executive in such tax return, within 30 days of the filing of such tax return. In all events, if any tax authority determines that a greater Excise Tax should be imposed upon the Total Payments than is requireddetermined by the Employer's independent auditors or reflected in Executive's tax return pursuant to this Section 5.05, Executive shall be entitled to receive the full Gross-Up Payment calculated on the basis of the amount of such Gross-Up Payment, and the assumptions Excise Tax determined to be utilized in arriving at payable by such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive tax authority from Employer within fifteen (15) business 30 days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effectdetermination. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) by the Company or any entity which effectuates a Change in Control (or other change in ownership) to or for the benefit of Executive (the “"Payments”") would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners the Company shall pay to Executive an additional payment (a “"Gross-Up Payment”") in an amount such that after payment by Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s 's adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, taxes and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s 's adjusted gross income. Notwithstanding the foregoing provisions of this Section 8(e)(i), if it shall be determined that Executive is entitled to a Gross-Up Payment, but that the Payments would not be subject to the Excise Tax if the Payments were reduced by an amount that is less than 5% of the portion of the Payments that would be treated as "parachute payments" under Section 280G of the Code, then the amounts payable to Executive under this Agreement shall be reduced (but not below zero) to the maximum amount that could be paid to Executive without giving rise to the Excise Tax (the "Safe Harbor Cap"), and no Gross-Up Payment shall be made to Executive. The reduction of the amounts payable hereunder, if applicable, shall be made by reducing first the payments under Section 8(a)(i)(D), unless an alternative method of reduction is elected by Executive. For purposes of reducing the Payments to the Safe Harbor Cap, only amounts payable under this Agreement (and no other Payments) shall be reduced. If the reduction of the amounts payable hereunder would not result in a reduction of the Payments to the Safe Harbor Cap, no amounts payable under this Agreement shall be reduced pursuant to this provision. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, the reduction of the Payments to the Safe Harbor Cap and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “"Accounting Firm”"). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the Change in Control (or change in ownership or control giving rise to the Excise Taxownership), Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “"Determination”"). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect, and to the effect that failure to report the Excise Tax, if any, on Executive's applicable federal income tax return will not result in the imposition of a negligence or similar penalty. In the event the Accounting Firm determines that the Payments shall be reduced to the Safe Harbor Cap, it shall furnish Executive with a written opinion to such effect. The Determination by the Accounting Firm shall be binding upon the Company and Executive. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (“"Underpayment”") or Gross-Up Payments are made by SSP Partners the Company which should not have been made (“"Overpayment”"), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners the Company to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partnersthe Company, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything in this Agreement to the contrary notwithstandingnotwithstanding (other than as provided in Section 16(b) hereof), in the event it shall be determined (as hereafter provided) that any payment, award, benefit payment or distribution (or any acceleration of any payment, award, benefit or distribution) to or for the benefit Executive's benefit, whether paid or payable or distributed or distributable pursuant to the terms of Executive this Agreement or otherwise pursuant to or by reason of any other agreement, policy, plan, program or arrangement (the “Payments”) including without limitation any stock option agreement), or similar right (a "Payment"), would be subject to the excise tax imposed by Section 4999 of the Internal Revenue Code of 1986 (the "Code") (or any successor provision thereto), or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter hereafter collectively referred to as the “"Excise Tax”"), then SSP Partners the Executive shall pay be entitled to Executive receive an additional payment or payments (a “"Gross-Up Payment”") in an amount such that that, after payment by the Executive of all taxes (including any interest or penalties imposed with respect to such taxes), including any Excise Tax) , imposed upon the Gross-Up Payment, the Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross incomePayments. (ii) Subject to the provisions of Section 8(e)(i16(a)(v), all determinations required to be made under this Section 8(e16(a), including whether an Excise Tax is payable by the Executive, the amount of such Excise Tax, whether a Gross-Up Payment is required, and when the amount of such Gross-Up Payment, shall be made by a nationally-recognized legal or accounting firm (the "Firm") selected by the Company in the Company's sole discretion. The Executive agrees to direct the Firm to submit its determination and detailed supporting calculations to both the Executive and the Company as promptly as practicable. If the Firm determines that any Excise Tax is payable by the Executive and that a Gross-Up Payment is required, the amount of such Company shall pay the Executive the required Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive Payment within fifteen (15) business days of the after receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees determination and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Paymentcalculations. If the Accounting Firm determines that no Excise Tax is payable by the Executive, it shall shall, at the same time as it makes such determination, furnish the Executive with a written an opinion that the Executive has substantial authority not to such effect. (iii) report any Excise Tax on the Executive's federal income tax return. Any determination by the Firm as to the amount of the Gross-Up Payment shall be binding upon the Executive and the Company. As a result of the uncertainty in the application of Section 4999 of the Code (or any successor provision thereto) at the time of the Determinationinitial determination by the Firm hereunder, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (“an "Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”"), consistent with the calculations required to be made hereunder. In the event that the Company exhausts its remedies pursuant to Section 16(a)(v) hereof and the Executive thereafter is required to make a payment of any Excise Tax or additional Excise Tax, the Accounting Executive may direct the Firm shall to determine the amount of the Underpayment (if any) that has occurred and any to submit its determination and detailed supporting calculations to both the Executive and the Company as promptly as possible. Any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners the Company to the Executive, or for the benefit Executive's benefit, within ten business days after receipt of Executive. In such determination and calculations. (iii) The Executive and the event Company shall each provide the amount Firm access to and copies of any books, records and documents in the possession of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners Company or the Company in connection with any contests or disputes Executive, as the case may be, reasonably requested by the Firm, and otherwise cooperate with the Internal Revenue Service Firm in connection with the Excise Taxpreparation and issuance of the determination contemplated by Section 16(a)(ii) hereof. (iv) This section 8(eThe fees and expenses of the Firm for its services in connection with the determinations and calculations contemplated by Section 16(a)(ii) will apply only hereof shall be borne by the Company. If such fees and expenses are initially paid by the Executive, the Company shall reimburse the Executive the full amount of such fees and expenses within ten business days after receipt from the Executive of a statement therefor and reasonable evidence of the Executive's payment thereof. (v) The Executive agrees to notify the Company in writing of any claim by the event Internal Revenue Service that, immediately if successful, would require the payment by the Company of a Gross-Up Payment. Such notification shall be given as promptly as practicable but no later than 10 business days after the Executive actually receives notice of such claim. The Executive agrees to further apprise the Company of the nature of such claim and the date on which such claim is requested to be paid (in each case, to the extent known by the Executive). The Executive agrees not to pay such claim prior to the change earlier of (a) the expiration of the 30-calendar-day period following the date on which the Executive gives such notice to the Company and (b) the date that any payment with respect to such claim is due. If the Company notifies the Executive in ownership writing at least five business days prior to the expiration of such period that it desires to contest such claim, the Executive agrees to: (a) provide the Company with any written records or control giving rise documents in the Executive's possession relating to such claim reasonably requested by the Company; (b) take such action in connection with contesting such claim as the Company shall reasonably request in writing from time to time, including without limitation accepting legal representation with respect to such claim by an attorney competent in respect of the subject matter and reasonably selected by the Company; (c) cooperate with the Company in good faith in order effectively to contest such claim; and (d) permit the Company to participate in any proceedings relating to such claim; provided, however, that the Company shall bear and pay directly all costs and expenses (including interest and penalties) incurred in connection with such contest and shall indemnify and hold the Executive harmless, on an after-tax basis, from and against any Excise TaxTax or income tax, including interest and penalties with respect thereto, imposed as a result of such representation and payment of costs and expenses. Without limiting the foregoing provisions of this Section 16(a)(v), the Company has stock shall control all proceedings taken in connection with the contest of any claim contemplated by this Section 16(a)(v) and, at its sole option, may pursue or forego any and all administrative appeals, proceedings, hearings and conferences with the taxing authority in respect of such claim (provided, however, that is “readily tradeable the Executive may participate therein at the Executive's own cost and expense) and may, at its option, either direct the Executive to pay the tax claimed and ▇▇▇ for a refund or contest the claim in any permissible manner, and the Executive agrees to prosecute such contest to a determination before any administrative tribunal, in a court of initial jurisdiction and in one or more appellate courts, as the Company shall determine; provided, however, that if the Company directs the Executive to pay the tax claimed and ▇▇▇ for a refund, the Company shall advance the amount of such payment to the Executive on an established securities market” as defined in regulations issues under Section 280G interest-free basis and shall indemnify and hold the Executive harmless, on an after-tax basis, from any Excise Tax or income tax, including interest or penalties with respect thereto, imposed with respect to such advance; and provided further, however, that any extension of the Codestatute of limitations relating to payment of taxes for the Executive's taxable year with respect to which the contested amount is claimed to be due is limited solely to such contested amount. Furthermore, the Company's control of any such contested claim shall be limited to issues with respect to which a Gross-Up Payment would be payable hereunder and the Executive shall be entitled to settle or contest, as the case may be, any other issue raised by the Internal Revenue Service or any other taxing authority. (vi) If, after the receipt by the Executive of an amount advanced by the Company pursuant to Section 16(a)(v) hereof, the Executive receives any refund with respect to such claim, the Executive agrees (subject to the Company's complying with the requirements of Section 16(a)(v) hereof) to promptly pay to the Company the amount of such refund (together with any interest paid or credited thereon after any taxes applicable thereto). If, after the Executive's receipt of an amount advanced by the Company pursuant to Section 16(a)(v) hereof, a determination is made that the Executive is not entitled to any refund with respect to such claim and the Company does not notify the Executive in writing of its intent to contest such denial of refund prior to the expiration of 30 calendar days after such determination, then such advance shall be forgiven and shall not be required to be repaid and the amount of such advance shall offset, to the extent thereof, the amount of Gross-Up Payment required to be paid pursuant to this Section 16(a).

Additional Payments. (i) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) to or for the benefit of Executive (the “Payments”) would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”), then SSP Partners shall pay to Executive an additional payment (a “Gross-Up Payment”) in an amount such that after payment by Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i9(e)(i), all determinations required to be made under this Section 8(e9(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e9(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e9(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything Notwithstanding anything in this Agreement or any other agreement to the contrary notwithstandingcontrary, in the event it shall be is determined that any payment, award, benefit payments or distribution (distributions by the Corporation or any acceleration affiliate (as defined under the Securities Act of 1933, as amended, and the regulations thereunder) thereof or any payment, award, benefit or distribution) other person to or for the benefit of Executive the Executive, whether paid or payable pursuant to the terms of this Agreement, or pursuant to any other agreement or arrangement with the Corporation or any such affiliate (the “"Payments”) "), would be subject to the excise tax imposed by Section 4999 of the Code, or any successor provision, or any interest or penalties are incurred by Executive with respect to such the excise tax (such the excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners shall pay the Executive will be entitled to Executive receive an additional payment from the Corporation (a “"Gross-Up Payment”") in an amount such that after payment by the Executive of all taxes (including including, without limitation, any interest or penalties imposed with respect to such taxes and any Excise Tax) imposed upon the Gross-Up Payment, the Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion Payments. The amount of the Gross-Up Payment will be calculated by the Corporation's independent accounting firm, engaged immediately prior to the event that triggered the payment, in consultation with the Corporation's outside legal counsel. For purposes of making the calculations required by this Section, the accounting firm may make reasonable assumptions and approximations concerning applicable taxes and may rely on reasonable, good faith interpretations concerning the application of Sections 280G and 4999 of the Code, provided that the accounting firm's determinations must be made with substantial authority (within the meaning of Section 6662 of the Code). The Gross-Up Payment will be paid on the Executive’s adjusted gross income and 's last day of employment or on the highest applicable marginal rate occurrence of federal income taxation for the calendar year event that results in which the imposition of the Excise Tax, if later. If the precise amount of the Gross-Up Payment cannot be determined on the date it is to be madepaid, an amount equal to the best estimate of the Gross-Up Payment will be made on that date and, within 10 days after the precise calculation is obtained, either the Corporation will pay any additional amount to the Executive or the Executive will pay any excess amount to the Corporation, as the case may be. For purposes If subsequently the Internal Revenue Service (the "IRS") claims that any additional Excise Tax is owing, an additional Gross-Up Payment will be paid to the Executive within 30 days of determining the Executive providing substantiation of the claim made by the IRS. After payment to the Executive of the Gross-Up Payment, the Executive will provide to the Corporation any information reasonably requested by the Corporation relating to the Excise Tax, the Executive will take those actions as the Corporation reasonably requests to contest the Excise Tax, cooperate in good faith with the Corporation to effectively contest the Excise Tax and permit the Corporation to participate in any proceedings contesting the Excise Tax. The Corporation will bear and pay directly all costs and expenses (including any interest or penalties on the Excise Tax), and indemnify and hold the Executive harmless, on an after-tax basis, from all such costs and expenses related to such contest. Should it ultimately be determined that any amount of an Excise Tax is not properly owed, the Executive will refund to the Corporation the related amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (ia) Anything Notwithstanding anything in this Agreement to the contrary notwithstandingcontrary, in the event it shall be is determined (as hereafter provided) that any payment, award, benefit payment or distribution (or any acceleration of any payment, award, benefit or distribution) to or for Executive’s benefit, whether paid or payable or distributed or distributable pursuant to the benefit terms of Executive this Agreement or otherwise pursuant to or by reason of any other agreement, policy, plan, program or arrangement or similar right (the a “PaymentsPayment”) ), would be subject to the excise tax imposed by Section 4999 of the CodeCode (or any successor provision thereto), or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter hereafter collectively referred to as the “Excise Tax”), then SSP Partners Executive shall pay be entitled to Executive receive an additional payment or payments (a “Gross-Up Payment”) in an amount such that that, after payment by the Executive of all taxes (including federal, state, and local taxes and any interest or penalties imposed with respect to such taxes and including any Excise Tax) imposed upon the Gross-Up Payment, the Executive retains (or has withheld and credited on the Executive’s behalf for tax purposes) an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross incomePayments. (iib) Subject to the provisions of Section 8(e)(i)10(e) hereof, all determinations required to be made under this Section 8(e)10, (including whether an Excise Tax is payable by the Executive, the amount of such Excise Tax, whether a Gross-Up Payment is required, and when the amount of such Gross-Up Payment) shall be made by a nationally-recognized legal or accounting firm (the “Firm”) selected by the Executive in the Executive’s sole discretion. The Executive agrees to direct the Firm to submit its determination and detailed supporting calculations to both Executive and the Company within fifteen (15) calendar days after the Termination Date, if applicable, or such earlier time or times as may be requested by the Executive or the Company. If the Firm determines that any Excise Tax is payable by the Executive and that a Gross-Up Payment is required, the amount of such Company shall pay the Executive the required Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company Payment within five (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (155) business days of the after receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees determination and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Paymentcalculations. If the Accounting Firm determines that no Excise Tax is payable by the Executive, it shall shall, at the same time as it makes such determination, furnish the Executive with a written an opinion that the Executive has substantial authority not to such effect. (iii) report any Excise Tax on the Executive’s federal income tax return. Any determination by the Firm as to the amount of the Gross-Up Payment shall be binding upon the Executive and the Company. As a result of the uncertainty in the application of Section 4999 of the Code (or any successor provision thereto) at the time of the Determinationinitial determination by the Firm hereunder, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (an “Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Company exhausts its remedies pursuant to Section 10(e) hereof and the Executive thereafter is are required to make a payment of any Excise Tax or additional Excise Tax, the Accounting Executive may direct the Firm shall to determine the amount of the Underpayment (if any) that has occurred and any to submit its determination and detailed supporting calculations to both the Executive and the Company as promptly as possible. Any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners the Company to the Executive, or for the benefit Executive’s benefit, within five (5) business days after receipt of Executive. In such determination and calculations. (c) The Executive and the event Company shall each provide the amount Firm access to and copies of any books, records and documents in the possession of the Gross-up Payment exceeds Company or Executive, as the amount necessary to case may be, reasonably requested by the Firm, and otherwise cooperate with the Firm in connection with the preparation and issuance of the determination contemplated by Section 10(b) hereof. (d) The fees and expenses of the Firm for its services in connection with the determinations and calculations contemplated by Section 10(b) hereof shall be borne by the Company. If such fees and expenses are initially paid by the Executive, the Company shall reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the full amount of such fees and expenses within five business days after receipt from the Overpayment that has been made Executive of a statement therefor and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) reasonable evidence of the CodeExecutive’s payment thereof. (e) The Executive agrees to notify the Company in writing of any claim by the Internal Revenue Service that, if successful, would require the payment by the Company of a Gross-Up Payment. Such notification shall be given as promptly paid by as practicable but no later than ten (10) business days after the Executive actually receives notice of such claim. The Executive agrees to or for further apprise the benefit Company of the Company. Executive shall cooperatenature of such claim and the date on which such claim is requested to be paid (in each case, to the extent his expenses are reimbursed known by SSP Partnersthe Executive). The Executive agrees not to pay such claim prior to the earlier of (i) the expiration of the 30-calendar-day period following the date on which the Executive gives such notice to the Company and (ii) the date that any payment or amount with respect to such claim is due. If the Company notifies the Executive in writing at least five (5) business days prior to the expiration of such period that it desires to contest such claim, the Executive agrees to: (i) provide the Company with any reasonable requests written records or documents in the Executive’s possession relating to such claim reasonably requested by SSP Partners or the Company, (ii) take such action in connection with contesting such claim as the Company shall reasonably request in writing from time to time, including without limitation accepting legal representation with respect to such claim by an attorney competent in respect of the subject matter and reasonably selected by the Company, (iii) cooperate with the Company in good faith in order effectively to contest such claim, and (iv) permit the Company to participate in any proceedings relating to such claim, provided, however, that the Company shall bear and pay directly all costs and expenses (including interest and penalties) incurred in connection with such contest and shall indemnify and hold the Executive harmless, on an after-tax basis, for and against any contests Excise Tax or disputes income tax, including interest and penalties with respect thereto, imposed as a result of such representation and payment of costs and expenses. Without limiting the foregoing provisions of this Section 10(e), the Company shall control all proceedings taken in connection with the contest of any claim contemplated by this Section 10(e) and, at its sole option, may pursue or forego any and all administrative appeals, proceedings, hearings and conferences with the taxing authority in respect of such claim (provided, however, that the Executive may participate therein at Executive’s own cost and expense) and may, at its option, either direct Executive to pay the tax claimed and s▇▇ for a refund or contest the claim in any permissible manner, and the Executive agrees to prosecute such contest to a determination before any administrative tribunal, in a court of initial jurisdiction and in one or more appellate courts, as the Company shall determine; provided, however, that if the Company directs the Executive to pay the tax claimed and s▇▇ for a refund, the Company shall advance the amount of such payment to the Executive on an interest-free basis and shall indemnify and hold the Executive harmless, on an after-tax basis, from any Excise Tax or income tax including interest or penalties with respect thereto, imposed with respect to such advance; and provided further, that any extension of the statute of limitations relating to payment of taxes for Executive’s taxable year with respect to which the contested amount is claimed to be due is limited solely to such contested amount. Furthermore, the Company’s control of any such contested claim shall be limited to issues with respect to which a Gross-Up Payment would be payable hereunder and the Executive shall be entitled to settle or contest, as the case may be, any other issue raised by the Internal Revenue Service in connection with the Excise Taxor any other taxing authority. (ivf) This section 8(eIf, after the receipt by the Executive of an amount advanced by the Company pursuant to Section 10(e) will apply only hereof, the Executive receives any refund with respect to such claim, the Executive agrees (subject to the Company’s complying with the requirements of Section 10(e) hereof) to promptly pay to the Company the amount of such refund (together with any interest paid or credited thereon after any taxes applicable thereto). If, after the Executive’s receipt of an amount advanced by the Company pursuant to Section 10(e) hereof, a determination is made that the Executive is not entitled to any refund with respect to such claim and the Company does not notify Executive in the event that, immediately writing of its intent to contest such denial of refund prior to the change in ownership or control giving rise expiration of thirty (30) calendar days after such determination, then such advance shall be forgiven and shall not be required to Excise Taxbe repaid and the amount of such advance shall offset, to the extent thereof, the Company has stock amount of Gross-Up Payment required to be paid pursuant to this Section 10. (g) Notwithstanding the foregoing provisions of this Section 10, Gross-Up Payments, including any Underpayment, will be made only in a manner and to the extent (and at the earliest date(s)) such that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G 409A of the CodeCode will not be violated.

Additional Payments. (ia) Anything Notwithstanding anything in this Agreement to the contrary notwithstandingcontrary, in the event it shall be is determined (as hereafter provided) that any payment, award, benefit payment or distribution (or any acceleration of any payment, award, benefit or distribution) to or for Executive's benefit, whether paid or payable or distributed or distributable pursuant to the benefit terms of Executive this Agreement or otherwise pursuant to or by reason of any other agreement, policy, plan, program or arrangement or similar right (the “Payments”) a "Payment"), would be subject to the excise tax imposed by Section 4999 of the CodeCode (or any successor provision thereto), or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter hereafter collectively referred to as the “"Excise Tax”"), then SSP Partners Executive shall pay be entitled to Executive receive an additional payment or payments (a “"Gross-Up Payment”") in an amount such that that, after payment by the Executive of all taxes (including federal, state, and local taxes and any interest or penalties imposed with respect to such taxes and including any Excise Tax) imposed upon the Gross-Up Payment, the Executive retains (or has withheld and credited on the Executive's behalf for tax purposes) an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross incomePayments. (iib) Subject to the provisions of Section 8(e)(i)10(e) hereof, all determinations required to be made under this Section 8(e)10, (including whether an Excise Tax is payable by the Executive, the amount of such Excise Tax, whether a Gross-Up Payment is required, and when the amount of such Gross-Up Payment) shall be made by a nationally-recognized legal or accounting firm (the "Firm") selected by the Executive in the Executive's sole discretion. The Executive agrees to direct the Firm to submit its determination and detailed supporting calculations to both Executive and the Company within fifteen (15) calendar days after the Termination Date, if applicable, or such earlier time or times as may be requested by the Executive or the Company. If the Firm determines that any Excise Tax is payable by the Executive and that a Gross-Up Payment is required, the amount of such Company shall pay the Executive the required Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company Payment within five (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (155) business days of the after receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees determination and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Paymentcalculations. If the Accounting Firm determines that no Excise Tax is payable by the Executive, it shall shall, at the same time as it makes such determination, furnish the Executive with a written an opinion that the Executive has substantial authority not to such effect. (iii) report any Excise Tax on the Executive's federal income tax return. Any determination by the Firm as to the amount of the Gross-Up Payment shall be binding upon the Executive and the Company. As a result of the uncertainty in the application of Section 4999 of the Code (or any successor provision thereto) at the time of the Determinationinitial determination by the Firm hereunder, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (“an "Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”"), consistent with the calculations required to be made hereunder. In the event that the Company exhausts its remedies pursuant to Section 10(e) hereof and the Executive thereafter is are required to make a payment of any Excise Tax or additional Excise Tax, the Accounting Executive may direct the Firm shall to determine the amount of the Underpayment (if any) that has occurred and any to submit its determination and detailed supporting calculations to both the Executive and the Company as promptly as possible. Any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners the Company to the Executive, or for the benefit Executive's benefit, within five (5) business days after receipt of Executive. In such determination and calculations. (c) The Executive and the event Company shall each provide the amount Firm access to and copies of any books, records and documents in the possession of the Gross-up Payment exceeds Company or Executive, as the amount necessary to case may be, reasonably requested by the Firm, and otherwise cooperate with the Firm in connection with the preparation and issuance of the determination contemplated by Section 10(b) hereof. (d) The fees and expenses of the Firm for its services in connection with the determinations and calculations contemplated by Section 10(b) hereof shall be borne by the Company. If such fees and expenses are initially paid by the Executive, the Company shall reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the full amount of such fees and expenses within five business days after receipt from the Overpayment that has been made Executive of a statement therefor and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) reasonable evidence of the CodeExecutive's payment thereof. (e) The Executive agrees to notify the Company in writing of any claim by the Internal Revenue Service that, if successful, would require the payment by the Company of a Gross-Up Payment. Such notification shall be given as promptly paid by as practicable but no later than ten (10) business days after the Executive actually receives notice of such claim. The Executive agrees to or for further apprise the benefit Company of the Company. Executive shall cooperatenature of such claim and the date on which such claim is requested to be paid (in each case, to the extent his expenses are reimbursed known by SSP Partnersthe Executive). The Executive agrees not to pay such claim prior to the earlier of (i) the expiration of the 30-calendar-day period following the date on which the Executive gives such notice to the Company and (ii) the date that any payment or amount with respect to such claim is due. If the Company notifies the Executive in writing at least five (5) business days prior to the expiration of such period that it desires to contest such claim, the Executive agrees to: (i) provide the Company with any reasonable requests written records or documents in the Executive's possession relating to such claim reasonably requested by SSP Partners or the Company, (ii) take such action in connection with contesting such claim as the Company shall reasonably request in writing from time to time, including without limitation accepting legal representation with respect to such claim by an attorney competent in respect of the subject matter and reasonably selected by the Company, (iii) cooperate with the Company in good faith in order effectively to contest such claim, and (iv) permit the Company to participate in any proceedings relating to such claim, provided, however, that the Company shall bear and pay directly all costs and expenses (including interest and penalties) incurred in connection with such contest and shall indemnify and hold the Executive harmless, on an after-tax basis, for and against any contests Excise Tax or disputes income tax, including interest and penalties with respect thereto, imposed as a result of such representation and payment of costs and expenses. Without limiting the foregoing provisions of this Section 10(e), the Company shall control all proceedings taken in connection with the contest of any claim contemplated by this Section 10(e) and, at its sole option, may pursue or forego any and all administrative appeals, proceedings, hearings and conferences with the taxing authority in respect of such claim (provided, however, that the Executive may participate therein at Executive's own cost and expense) and may, at its option, either direct Executive to pay the tax claimed and sue for a refund or contest the claim in a▇▇ permissible manner, and the Executive agrees to prosecute such contest to a determination before any administrative tribunal, in a court of initial jurisdiction and in one or more appellate courts, as the Company shall determine; provided, however, that if the Company directs the Executive to pay the tax claimed and sue for a refund, the Company shall advanc▇ ▇he amount of such payment to the Executive on an interest-free basis and shall indemnify and hold the Executive harmless, on an after-tax basis, from any Excise Tax or income tax including interest or penalties with respect thereto, imposed with respect to such advance; and provided further, that any extension of the statute of limitations relating to payment of taxes for Executive's taxable year with respect to which the contested amount is claimed to be due is limited solely to such contested amount. Furthermore, the Company's control of any such contested claim shall be limited to issues with respect to which a Gross-Up Payment would be payable hereunder and the Executive shall be entitled to settle or contest, as the case may be, any other issue raised by the Internal Revenue Service in connection with the Excise Taxor any other taxing authority. (ivf) This section 8(eIf, after the receipt by the Executive of an amount advanced by the Company pursuant to Section 10(e) will apply only hereof, the Executive receives any refund with respect to such claim, the Executive agrees (subject to the Company's complying with the requirements of Section 10(e) hereof) to promptly pay to the Company the amount of such refund (together with any interest paid or credited thereon after any taxes applicable thereto). If, after the Executive's receipt of an amount advanced by the Company pursuant to Section 10(e) hereof, a determination is made that the Executive is not entitled to any refund with respect to such claim and the Company does not notify Executive in the event that, immediately writing of its intent to contest such denial of refund prior to the change in ownership or control giving rise expiration of thirty (30) calendar days after such determination, then such advance shall be forgiven and shall not be required to Excise Taxbe repaid and the amount of such advance shall offset, to the extent thereof, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under amount of Gross-Up Payment required to be paid pursuant to this Section 280G of the Code10.

Additional Payments. (ia) Anything in this Agreement to the contrary notwithstanding, in the event it shall be is determined (as hereafter provided) that any payment, award, benefit payment or distribution (or any acceleration of any payment, award, benefit or distribution) to or for your benefit, whether paid or payable or distributed or distributable pursuant to the benefit terms of Executive this Agreement or otherwise pursuant to or by reason of any other agreement, policy, plan, program or arrangement or similar right (the “Payments”) a "Payment"), would be subject to the excise tax imposed by Section 4999 of the CodeCode (or any successor provision thereto), or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter hereafter collectively referred to as the “"Excise Tax”"), then SSP Partners you shall pay be entitled to Executive receive an additional payment or payments (a “"Gross-Up Payment”") in an amount such that that, after payment by Executive you of all taxes (including federal, state, and local taxes and any interest or penalties imposed with respect to such taxes and including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains you retain (or have withheld and credited on your behalf for tax purposes) an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross incomePayments. (iib) Subject to the provisions of Section 8(e)(i)10(e) hereof, all determinations required to be made under this Section 8(e)10, (including whether an Excise Tax is payable by the Executive, the amount of such Excise Tax, whether a Gross-Up Payment is required, and when the amount of such Gross-Up Payment) shall be made by a nationally-recognized legal or accounting firm (the "Firm") selected by you in your sole discretion. You agree to direct the Firm to submit its determination and detailed supporting calculations to both you and the Company within 15 calendar days after the Date of Termination, if applicable, or such earlier time or times as may be requested by you or the Company. If the Firm determines that any Excise Tax is payable by you and that a Gross-Up Payment is required, the amount of such Company shall pay you the required Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive Payment within fifteen (15) five business days of the after receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees determination and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Paymentcalculations. If the Accounting Firm determines that no Excise Tax is payable by Executiveyou, it shall, at the same time as it makes such determination, furnish you with an opinion that you have substantial authority not to report any Excise Tax on your federal income tax return. Any determination by the Firm as to the amount of the Gross-Up Payment shall furnish Executive with a written opinion to such effect. (iii) be binding upon you and the Company. As a result of the uncertainty in the application of Section 4999 of the Code (or any successor provision thereto) at the time of the Determinationinitial determination by the Firm hereunder, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (“an "Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”"), consistent with the calculations required to be made hereunder. In the event that the Executive Company exhausts its remedies pursuant to Section 10(e) hereof and you thereafter is are required to make a payment of any Excise Tax or additional Excise Tax, you may direct the Accounting Firm shall to determine the amount of the Underpayment (if any) that has occurred and any to submit its determination and detailed supporting calculations to both you and the Company as promptly as possible. Any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners the Company to you, or for your benefit, within five business days after receipt of such determination and calculations. (c) You and the benefit Company shall each provide the Firm access to and copies of Executive. In any books, records and documents in the event the amount possession of the Gross-up Payment exceeds Company or you, as the amount necessary to reimburse case may be, reasonably requested by the Executive for his Excise TaxFirm, and otherwise cooperate with the Accounting Firm shall determine in connection with the amount preparation and issuance of the Overpayment that has been made determination contemplated by Section 10(b) hereof. (d) The fees and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) expenses of the CodeFirm for its services in connection with the determinations and calculations contemplated by Section 10(b) hereof shall be promptly paid borne by Executive to or for the benefit of the Company. Executive If such fees and expenses are initially paid by you, the Company shall cooperatereimburse you the full amount of such fees and expenses within five business days after receipt from you of a statement therefor and reasonable evidence of your payment thereof. (e) You agree to notify the Company in writing of any claim by the Internal Revenue Service that, if successful, would require the payment by the Company of a Gross-Up Payment. Such notification shall be given as promptly as practicable but no later than ten business days after you actually receive notice of such claim. You agree to further apprise the Company of the nature of such claim and the date on which such claim is requested to be paid (in each case, to the extent his expenses are reimbursed known by SSP Partnersyou). You agree not to pay such claim prior to the earlier of (i) the expiration of the 30-calendar-day period following the date on which you give such notice to the Company and (ii) the date that any payment or amount with respect to such claim is due. If the Company notifies you in writing at least five business days prior to the expiration of such period that it desires to contest such claim, you agree to: (i) provide the Company with any reasonable requests written records or documents in your possession relating to such claim reasonably requested by SSP Partners or the Company, (ii) take such action in connection with contesting such claim as the Company shall reasonably request in writing from time to time, including without limitation accepting legal representation with respect to such claim by an attorney competent in respect of the subject matter and reasonably selected by the Company, (iii) cooperate with the Company in good faith in order effectively to contest such claim, and (iv) permit the Company to participate in any proceedings relating to such claim, provided, however, that the Company shall bear and pay directly all costs and expenses (including interest and penalties) incurred in connection with such contest and shall indemnify and hold you harmless, on an after-tax basis, for and against any contests Excise Tax or disputes income tax, including interest and penalties with respect thereto, imposed as a result of such representation and payment of costs and expenses. Without limiting the foregoing provisions of this Section 10(e), the Company shall control all proceedings taken in connection with the contest of any claim contemplated by this Section 10(e) and, at its sole option, may pursue or forego any and all administrative appeals, proceedings, hearings and conferences with the taxing authority in respect of such claim (provided, however, that you may participate therein at your own cost and expense) and may, at its option, either direct you to pay the tax claimed and sue for a refund or contest the claim in any permissible manner, and yo▇ ▇gree to prosecute such contest to a determination before any administrative tribunal, in a court of initial jurisdiction and in one or more appellate courts, as the Company shall determine; provided, however, that if the Company directs you to pay the tax claimed and sue for a refund, the Company shall advance the amount of such payment ▇▇ you on an interest-free basis and shall indemnify and hold you harmless, on an after-tax basis, from any Excise Tax or income tax including interest or penalties with respect thereto, imposed with respect to such advance; and provided further, however, that any extension of the statute of limitations relating to payment of taxes for your taxable year with respect to which the contested amount is claimed to be due is limited solely to such contested amount. Furthermore, the Company's control of any such contested claim shall be limited to issues with respect to which a Gross-Up Payment would be payable hereunder and you shall be entitled to settle or contest, as the case may be, any other issue raised by the Internal Revenue Service in connection with the Excise Taxor any other taxing authority. (ivf) This section 8(eIf, after the receipt by you of an amount advanced by the Company pursuant to Section 10(e) will apply only hereof, you receive any refund with respect to such claim, you agree (subject to the Company's complying with the requirements of Section 10(e) hereof) to promptly pay to the Company the amount of such refund (together with any interest paid or credited thereon after any taxes applicable thereto). If, after your receipt of an amount advanced by the Company pursuant to Section 10(e) hereof, a determination is made that you are not entitled to any refund with respect to such claim and the Company does not notify you in the event that, immediately writing of its intent to contest such denial of refund prior to the change in ownership or control giving rise expiration of 30 calendar days after such determination, then such advance shall be forgiven and shall not be required to Excise Taxbe repaid and the amount of such advance shall offset, to the extent thereof, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under amount of Gross-Up Payment required to be paid pursuant to this Section 280G of the Code10.

Additional Payments. (i1) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined (as hereafter provided) that any payment, award, benefit payment or distribution (or any acceleration of any payment, award, benefit or distribution) to or for the benefit Executive's benefit, whether paid or payable or distributed or distributable pursuant to the terms of Executive this Agreement or otherwise pursuant to or by reason of any other agreement, policy, plan, program or arrangement (including without limitation the “Payments”) attached Stock Option Addendum or the 1994 Stock Incentive Plan or other similar agreement), or similar right (a "Payment"), would be subject to the excise tax imposed by Section 4999 of the CodeInternal Revenue Code of 1986 (or any successor provision thereto), or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter hereafter collectively referred to as the “"Excise Tax”"), then SSP Partners the Executive shall pay be entitled to Executive receive an additional payment or payments (a “"Gross-Up Payment”") in an amount such that that, after payment by the Executive of all taxes (including any interest or penalties imposed with respect to such taxes), including any Excise Tax) , imposed upon the Gross-Up Payment, the Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross incomePayments. (ii2) Subject to the provisions of Section 8(e)(i12(b) (5), all determinations required to be made under this Section 8(eSection 12(b), including whether an Excise Tax is payable by the Executive, the amount of such Excise Tax, whether a Gross-Up Payment is required, and when the amount of such Gross-Up Payment, shall be made by Stev▇▇ ▇▇▇▇▇ ▇.▇.A. or a nationally-recognized legal or accounting firm (the "Firm") selected by the Executive in the Executive's sole discretion. The Executive agrees to direct the Firm to submit its determination and detailed supporting calculations to both the Executive and the Company as promptly as practicable. If the Firm determines that any Excise Tax is payable by the Executive and that a Gross-Up Payment is required, the amount of such Company shall pay the Executive the required Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive Payment within fifteen (15) ten business days of the after receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees determination and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Paymentcalculations. If the Accounting Firm determines that no Excise Tax is payable by the Executive, it shall shall, at the same time as it makes such determination, furnish the Executive with a written an opinion that the Executive has substantial authority not to such effect. (iii) report any Excise Tax on the Executive's federal income tax return. Any determination by the Firm as to the amount of the Gross-Up Payment shall be binding upon the Executive and the Company. As a result of the uncertainty in the application of Section 4999 of the Internal Revenue Code of 1986 (or any successor provision thereto) at the time of the Determinationinitial determination by the Firm hereunder, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (“an "Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”"), consistent with the calculations required to be made hereunder. In the event that the Company exhausts its remedies pursuant to Section 12(b)(5) hereof and the Executive thereafter is required to make a payment of any Excise Tax or additional Excise Tax, the Accounting Executive may direct the Firm shall to determine the amount of the Underpayment (if any) that has occurred and any to submit its determination and detailed supporting calculations to both the Executive and the Company as promptly as possible. Any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners the Company to the Executive, or for the benefit Executive's benefit, within ten business days after receipt of Executive. In such determination and calculations. (3) The Executive and the event Company shall each provide the amount Firm access to and copies of any books, records and documents in the possession of the Gross-up Payment exceeds Company or the amount necessary to Executive, as the case may be, reasonably requested by the Firm, and otherwise cooperate with the Firm in connection with the preparation and issuance of the determination contemplated by Section 12(b)(2) hereof. (4) The fees and expenses of the Firm for its services in connection with the determinations and calculations contemplated by Section 12(b)(2) hereof shall be borne by the Company. If such fees and expenses are initially paid by the Executive, the Company shall reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the full amount of such fees and expenses within ten business days after receipt from the Overpayment that has been made Executive of a statement therefor and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) reasonable evidence of the CodeExecutive's payment thereof. (5) The Executive agrees to notify the Company in writing of any claim by the Internal Revenue Service that, if successful, would require the payment by the Company of a Gross-Up Payment. Such notification shall be given as promptly paid by as practicable but no later than 10 business days after the Executive actually receives notice of such claim. The Executive agrees to or for further apprise the benefit Company of the Company. Executive shall cooperatenature of such claim and the date on which such claim is requested to be paid (in each case, to the extent his expenses are reimbursed known by SSP Partnersthe Executive). The Executive agrees not to pay such claim prior to the earlier of (a) the expiration of the 30-calendar-day period following the date on which the Executive gives such notice to the Company and (b) the date that any payment with respect to such claim is due. If the Company notifies the Executive in writing at least five business days prior to the expiration of such period that it desires to contest such claim, the Executive agrees to: (a) provide the Company with any reasonable requests written records or documents in the Executive's possession relating to such claim reasonably requested by SSP Partners or the Company; (b) take such action in connection with contesting such claim as the Company shall reasonably request in writing from time to time, including without limitation accepting legal representation with respect to such claim by an attorney competent in respect of the subject matter and reasonably selected by the Company; (c) cooperate with the Company in good faith in order effectively to contest such claim; and (d) permit the Company to participate in any proceedings relating to such claim; provided, however, that the Company shall bear and pay directly all costs and expenses (including interest and penalties) incurred in connection with such contest and shall indemnify and hold the Executive harmless, on an after-tax basis, from and against any contests Excise Tax or disputes income tax, including interest and penalties with respect thereto, imposed as a result of such representation and payment of costs and expenses. Without limiting the foregoing provisions of this Section 12(b)(5), the Company shall control all proceedings taken in connection with the contest of any claim contemplated by this Section 12(b)(5) and, at its sole option, may pursue or forego any and all administrative appeals, proceedings, hearings and conferences with the taxing authority in respect of such claim (provided, however, that the Executive may participate therein at the Executive's own cost and expense) and may, at its option, either direct the Executive to pay the tax claimed and sue ▇▇▇ a refund or contest the claim in any permissible manner, and the Executive agrees to prosecute such contest to a determination before any administrative tribunal, in a court of initial jurisdiction and in one or more appellate courts, as the Company shall determine; provided, however, that if the Company directs the Executive to pay the tax claimed and sue ▇▇▇ a refund, the Company shall advance the amount of such payment to the Executive on an interest-free basis and shall indemnify and hold the Executive harmless, on an after-tax basis, from any Excise Tax or income tax, including interest or penalties with respect thereto, imposed with respect to such advance; and provided further, however, that any extension of the statute of limitations relating to payment of taxes for the Executive's taxable year with respect to which the contested amount is claimed to be due is limited solely to such contested amount. Furthermore, the Company's control of any such contested claim shall be limited to issues with respect to which a Gross-Up Payment would be payable hereunder and the Executive shall be entitled to settle or contest, as the case may be, any other issue raised by the Internal Revenue Service in connection with the Excise Taxor any other taxing authority. (iv6) This section 8(eIf, after the receipt by the Executive of an amount advanced by the Company pursuant to Section 12(b)(5) will apply only hereof, the Executive receives any refund with respect to such claim, the Executive agrees (subject to the Company's complying with the requirements of Section 12(b)(5) hereof) to promptly pay to the Company the amount of such refund (together with any interest paid or credited thereon after any taxes applicable thereto). If, after the Executive's receipt of an amount advanced by the Company pursuant to Section 12(b)(5) hereof, a determination is made that the Executive is not entitled to any refund with respect to such claim and the Company does not notify the Executive in the event that, immediately writing of its intent to contest such denial of refund prior to the change in ownership or control giving rise expiration of 30 calendar days after such determination, then such advance shall be forgiven and shall not be required to Excise Taxbe repaid and the amount of such advance shall offset, to the extent thereof, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under amount of Gross-Up Payment required to be paid pursuant to this Section 280G of the Code12(b).

Additional Payments. (ia) Anything If it is determined by a nationally recognized United States public accounting firm selected by the Company and approved in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) to or for the benefit of writing by Executive (the “PaymentsAuditors”) that any payment or benefit made or provided to Executive in connection with this Agreement or otherwise (collectively, a “Payment”), would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax Code (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Parachute Tax”), then SSP Partners Company shall pay to Executive the Executive, prior to the time the Parachute Tax is payable with respect to such Payment, an additional payment (a “Gross-Up Payment”) in an amount such that that, after payment by Executive of all taxes (including any Excise Parachute Tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Parachute Tax imposed upon the Payments and (y) the product Payment. The amount of any deductions disallowed because Gross-Up Payment shall be determined by the Auditors, subject to adjustment, as necessary, as a result of any Internal Revenue Service position. For purposes of making the calculations required by this Agreement, the Auditors may make reasonable assumptions and approximations concerning applicable taxes and may rely on reasonable, good faith interpretations concerning the application of Sections 280G and 4999 of the inclusion Code, provided that the Auditors’ determinations must be made with substantial authority (within the meaning of Section 6662 of the Code). (b) The federal tax returns filed by Executive (and any filing made by a consolidated tax group which includes the Company) shall be prepared and filed on a basis consistent with the determination of the Auditors with respect to the Parachute Tax payable by Executive. Executive shall make proper payment of the amount of any Parachute Tax, and at the request of the Company, provide to the Company true and correct copies (with any amendments) of his federal income tax return as filed with the Internal Revenue Service and such other documents reasonably requested by the Company evidencing such payment. If, after the Company’s payment to Executive of the Gross-Up Payment Payment, the Auditors determine in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining good faith that the amount of the Gross-Up PaymentPayment should be reduced or increased, or such determination is made by the Internal Revenue Service, then within ten business days of such determination, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, Company the amount of any such Gross-Up Paymentreduction, and or the assumptions Company shall pay to be utilized Executive the amount of any such increase; provided, however, that in arriving at no event shall the Executive have any such determinations, shall be made by a nationally recognized public accounting firm that refund obligation if it is retained determined by the Company (with its counsel) that to do so would violate the “Accounting Firm”). In the event ▇▇▇▇▇▇▇▇-▇▇▇▇▇ Act of 2002, as it may be amended from time to time; and provided, further, that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise if Executive has prior thereto paid such amounts to the Excise TaxInternal Revenue Service, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm such refund shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both due only to the Company and Executive within fifteen extent that a refund of such amount is received by Executive. (15c) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All The fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company Auditors (and the Company shall enter into any agreement requested by the Accounting Firm other legal and accounting fees) incurred for services rendered in connection with the performance Auditors’ determination of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Parachute Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid challenge by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with or other taxing authority relating to such determination shall be paid by the Excise TaxCompany. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) by the Company or any entity which effectuates a Change in Control (or other change in ownership) to or for the benefit of Executive (the “"Payments”") would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners the Company shall pay to Executive an additional payment (a “"Gross-Up Payment”") in an amount such that after payment by Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s 's adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, taxes and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income. Notwithstanding the foregoing provisions of this Section8(e)(i), if it shall be determined that Executive is entitled to a Gross-Up Payment, but that the Payments would not be subject to the Excise Tax if the Payments were reduced by an amount that is less than 5% of the portion of the Payments that would be treated as "parachute payments" under Section 280G of the Code, then the amounts payable to Executive under this Agreement shall be reduced (but not below zero) to the maximum amount that could be paid to Executive without giving rise to the Excise Tax (the "Safe Harbor Cap"), and no Gross-Up Payment shall be made to Executive. The reduction of the amounts payable hereunder, if applicable, shall be made by reducing first the payments under Section 8(a) (i) (D), unless an alternative method of reduction is elected by Executive. For purposes of reducing the Payments to the Safe Harbor Cap, only amounts payable under this Agreement (and no other Payments) shall be reduced. If the reduction of the amounts payable hereunder would not result in a reduction of the Payments to the Safe Harbor Cap, no amounts payable under this Agreement shall be reduced pursuant to this provision. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, the reduction of the Payments to the Safe Harbor Cap and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”"). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the Change in Control (or change in ownership or control giving rise to the Excise Taxownership), Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”"). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect, and to the effect that failure to report the Excise Tax, if any, on Executive's applicable federal income tax return will not result in the imposition of a negligence or similar penalty. In the event the Accounting Firm determines that the Payments shall be reduced to the Safe Harbor Cap, it shall furnish Executive with a written opinion to such effect. The Determination by the Accounting Firm shall be binding upon the Company and Executive. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (“"Underpayment”") or Gross-Up Payments are made by SSP Partners the Company which should not have been made (“"Overpayment”"), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(BSection1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners the Company to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2Section1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partnersthe Company, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) by the Company or any entity which effectuates a change in ownership or effective control of the Company or a change in the ownership of a substantial portion of the assets of the Company, in either case, within the meaning of Section 280G(b)(2)(A)(i) of the Code and the regulations promulgated thereunder (a "Change in Ownership"), to or for the benefit of Executive (the “"Payments”") would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners then, the Company shall pay to Executive an additional payment (a “"Gross-Up Payment”") in an amount such that after payment by Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s 's adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, taxes and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s 's adjusted gross income. Notwithstanding the foregoing provisions of this Section 5.10(d)(i), if it shall be determined that Executive is entitled to a Gross-Up Payment, but that the Payments would not be subject to the Excise Tax if the Payments were reduced by an amount that is less than $50,000 (U.S.), then the amounts payable to Executive under this Agreement shall be reduced (but not below zero) to the maximum amount that could be paid to Executive without giving rise to the Excise Tax (the "Safe Harbor Cap"), and no Gross-Up Payment shall be made to Executive. The reduction of the amounts payable hereunder, if applicable, shall be made by reducing first the payments under Section 5.10(c), unless an alternative method of reduction is elected by Executive. For purposes of reducing the Payments to the Safe Harbor Cap, only amounts payable under this Agreement (and no other Payments) shall be reduced. If the reduction of the amounts payable hereunder would not result in a reduction of the Payments to the Safe Harbor Cap, no amounts payable under this Agreement shall be reduced pursuant to this provision. (ii) Subject to the provisions of Section 8(e)(i5.10(d)(i), all determinations required to be made under this Section 8(e5.10(d), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, Payment and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized the public accounting firm that is retained by the Company as of the date immediately prior to the Change in Ownership (the “"Accounting Firm”") which shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the "Determination"). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change Change in ownership or control giving rise to the Excise TaxOwnership, Executive may appoint another U.S. nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Up Payment under this Section 8(e5.10(d) with respect to any Payments made to Executive shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect, and to the effect that failure to report the Excise Tax, if any, on Executive's applicable federal income tax return should not result in the imposition of a negligence or similar penalty. In the event the Accounting Firm determines that the Payments shall be reduced to the Safe Harbor Cap, it shall furnish Executive with a written opinion to such effect. The Determination by the Accounting Firm shall be binding upon the Company and Executive. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (“"Underpayment”") or Gross-Up Payments are made by SSP Partners the Company which should not have been made (“"Overpayment”"), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners the Company to or for the benefit of Executive. In the event the amount of the Gross-up Up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive (to the extent he has received a refund if the applicable Excise Tax has been paid to the Internal Revenue Service) to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partnersthe Company, with any reasonable requests by SSP Partners or the Company in connection with any contests contest or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (ia) Anything Notwithstanding anything in this Agreement to the contrary notwithstandingcontrary, in the event it shall be is determined (as hereafter provided) that any payment, award, benefit payment or distribution (or any acceleration of any payment, award, benefit or distribution) to or for Executive’s benefit, whether paid or payable or distributed or distributable pursuant to the benefit terms of Executive this Agreement or otherwise pursuant to or by reason of any other agreement, policy, plan, program or arrangement or similar right (the a “PaymentsPayment”) ), would be subject to the excise tax imposed by Section 4999 of the CodeCode (or any successor provision thereto), or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter hereafter collectively referred to as the “Excise Tax”), then SSP Partners Executive shall pay be entitled to Executive receive an additional payment or payments (a “Gross-Up Payment”) in an amount such that that, after payment by Executive of all taxes (including federal, state, and local taxes and any interest or penalties imposed with respect to such taxes and including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains (or has withheld and credited on Executive’s behalf for tax purposes) an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross incomePayments. (iib) Subject to the provisions of Section 8(e)(i)10(e) hereof, all determinations required to be made under this Section 8(e)10, (including whether an Excise Tax is payable by Executive, the amount of such Excise Tax, whether a Gross-Up Payment is required, and when the amount of such Gross-Up Payment) shall be made by a nationally-recognized legal or accounting firm (the “Firm”) selected by Executive in Executive’s sole discretion. Executive agrees to direct the Firm to submit its determination and detailed supporting calculations to both Executive and the Company within fifteen (15) calendar days after the Termination Date, if applicable, or such earlier time or times as may be requested by Executive or the Company. If the Firm determines that any Excise Tax is payable by Executive and that a Gross-Up Payment is required, the amount of such Company shall pay Executive the required Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company Payment within five (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (155) business days of the after receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees determination and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Paymentcalculations. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall shall, at the same time as it makes such determination, furnish Executive with a written an opinion that Executive has substantial authority not to such effect. (iii) report any Excise Tax on Executive’s federal income tax return. Any determination by the Firm as to the amount of the Gross-Up Payment shall be binding upon Executive and the Company. As a result of the uncertainty in the application of Section 4999 of the Code (or any successor provision thereto) at the time of the Determinationinitial determination by the Firm hereunder, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (an “Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Company exhausts its remedies pursuant to Section 10(e) hereof and Executive thereafter is required to make a payment of any Excise Tax or additional Excise Tax, Executive may direct the Accounting Firm shall to determine the amount of the Underpayment (if any) that has occurred and any to submit its determination and detailed supporting calculations to both Executive and the Company as promptly as possible. Any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners the Company to Executive, or for Executive’s benefit, within five (5) business days after receipt of such determination and calculations. (c) Executive and the benefit Company shall each provide the Firm access to and copies of Executive. In any books, records and documents in the event the amount possession of the Gross-up Payment exceeds Company or Executive, as the amount necessary to reimburse case may be, reasonably requested by the Executive for his Excise TaxFirm, and otherwise cooperate with the Accounting Firm shall determine in connection with the amount preparation and issuance of the Overpayment that has been made determination contemplated by Section 10(b) hereof. (d) The fees and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) expenses of the CodeFirm for its services in connection with the determinations and calculations contemplated by Section 10(b) hereof shall be promptly paid borne by Executive to or for the benefit of the Company. If such fees and expenses are initially paid by Executive, the Company shall reimburse Executive the full amount of such fees and expenses within five business days after receipt from Executive of a statement therefor and reasonable evidence of Executive’s payment thereof. (e) Executive agrees to notify the Company in writing of any claim by the Internal Revenue Service that, if successful, would require the payment by the Company of a Gross-Up Payment. Such notification shall cooperatebe given as promptly as practicable but no later than ten (10) business days after Executive actually receives notice of such claim. Executive agrees to further apprise the Company of the nature of such claim and the date on which such claim is requested to be paid (in each case, to the extent his expenses are reimbursed known by SSP PartnersExecutive). Executive agrees not to pay such claim prior to the earlier of (i) the expiration of the 30-calendar-day period following the date on which Executive gives such notice to the Company and (ii) the date that any payment or amount with respect to such claim is due. If the Company notifies Executive in writing at least five (5) business days prior to the expiration of such period that it desires to contest such claim, Executive agrees to: (i) provide the Company with any reasonable requests written records or documents in Executive’s possession relating to such claim reasonably requested by SSP Partners or the Company, (ii) take such action in connection with contesting such claim as the Company shall reasonably request in writing from time to time, including without limitation accepting legal representation with respect to such claim by an attorney competent in respect of the subject matter and reasonably selected by the Company, (iii) cooperate with the Company in good faith in order effectively to contest such claim, and (iv) permit the Company to participate in any proceedings relating to such claim, provided, however, that the Company shall bear and pay directly all costs and expenses (including interest and penalties) incurred in connection with such contest and shall indemnify and hold Executive harmless, on an after-tax basis, for and against any contests Excise Tax or disputes income tax, including interest and penalties with respect thereto, imposed as a result of such representation and payment of costs and expenses. Without limiting the foregoing provisions of this Section 10(e), the Company shall control all proceedings taken in connection with the contest of any claim contemplated by this Section 10(e) and, at its sole option, may pursue or forego any and all administrative appeals, proceedings, hearings and conferences with the taxing authority in respect of such claim (provided, however, that Executive may participate therein at Executive’s own cost and expense) and may, at its option, either direct Executive to pay the tax claimed and s▇▇ for a refund or contest the claim in any permissible manner, and Executive agrees to prosecute such contest to a determination before any administrative tribunal, in a court of initial jurisdiction and in one or more appellate courts, as the Company shall determine; provided, however, that if the Company directs Executive to pay the tax claimed and s▇▇ for a refund, the Company shall advance the amount of such payment to Executive on an interest-free basis and shall indemnify and hold Executive harmless, on an after-tax basis, from any Excise Tax or income tax including interest or penalties with respect thereto, imposed with respect to such advance; and provided further, that any extension of the statute of limitations relating to payment of taxes for Executive’s taxable year with respect to which the contested amount is claimed to be due is limited solely to such contested amount. Furthermore, the Company’s control of any such contested claim shall be limited to issues with respect to which a Gross-Up Payment would be payable hereunder and Executive shall be entitled to settle or contest, as the case may be, any other issue raised by the Internal Revenue Service in connection with the Excise Taxor any other taxing authority. (ivf) This section 8(eIf, after the receipt by Executive of an amount advanced by the Company pursuant to Section 10(e) will apply only hereof, Executive receives any refund with respect to such claim, Executive agrees (subject to the Company’s complying with the requirements of Section 10(e) hereof) to promptly pay to the Company the amount of such refund (together with any interest paid or credited thereon after any taxes applicable thereto). If, after Executive’s receipt of an amount advanced by the Company pursuant to Section 10(e) hereof, a determination is made that Executive is not entitled to any refund with respect to such claim and the Company does not notify Executive in the event that, immediately writing of its intent to contest such denial of refund prior to the change in ownership or control giving rise expiration of thirty (30) calendar days after such determination, then such advance shall be forgiven and shall not be required to Excise Taxbe repaid and the amount of such advance shall offset, to the extent thereof, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under amount of Gross-Up Payment required to be paid pursuant to this Section 280G of the Code10.

Additional Payments. (i) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) to or for the benefit of Executive (the “"Payments”") would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners shall pay to Executive an additional payment (a “"Gross-Up Payment”") in an amount such that after payment by Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s 's adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s 's adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “"Accounting Firm”"). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “"Determination”"). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“"Underpayment”") or Gross-Up Payments are made by SSP Partners which should not have been made (“"Overpayment”"), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “"readily tradeable on an established securities market” " as defined in regulations issues under Section 280G of the Code.

Additional Payments. In the event that at any time on or after January 1, 1991 (whether before or after payment on the Notes) a Gross-Up Event shall occur with respect to any Indemnitee, the ESOT will pay to such Indemnitee as additional interest in immediately available funds at the time or times specified in paragraph 7C: (a) an amount equal to the excess of (i) Anything in this Agreement the amount of interest which would have been payable on the unpaid principal amount of such Indemnitee's Note during the Additional Payment Period if such Note had borne interest at a rate per annum equal to the contrary notwithstanding, Gross-Up Rate (appropriately reduced if the amount of interest on such Indemnitee's Note included in its Federal Gross Income shall exceed the Inclusion Rate but shall be less than 100% as determined in accordance with the provisions of paragraph 7D); over (ii) the amount of interest actually paid or payable under the terms of such Indemnitee's Note during the Additional Payment Period (excluding any additional interest on overdue amounts paid or payable as provided in the event it Notes); and (b) the sum of (i) the amount of any interest and of any penalties, additions to tax and additional amounts payable under the Code (such penalties, additions to tax and additional amounts being referred to as "Additions to Tax") which are deductible for Federal income tax purposes and are payable (or have been paid) to the United States by the Indemnitee as a consequence of the failure to include more than the Inclusion Rate of the interest referred to in paragraph 7A(a)(ii) in the Federal Gross Income of such Indemnitee; and (ii) an amount which, after giving effect to all taxes attributable to the inclusion of such amount in the gross income of such Indemnitee under the laws of any Federal, state or local governmental taxing authority (such taxes to be calculated at the maximum statutory rate, applicable to such Indemnitee during the relevant taxable period, after taking into account deductions attributable to the imposition of Federal, state and local taxes), shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) to or for the benefit of Executive (the “Payments”) would be subject equal to the excise tax imposed by Section 4999 amount of the Code, or any interest or penalties Additions to Tax which are incurred not deductible for Federal income tax purposes and which are payable (or have been previously paid) to the United States by Executive the Indemnitee as a consequence of the failure to include more than the Inclusion Rate of the interest referred to in paragraph 7A(a)(ii) in the Federal Gross Income of such Indemnitee; provided, however, that as to any Gross-Up Event, no payment shall be required pursuant to paragraph 7A(b) on account of any interest and Additions to Tax with respect to periods after all amounts due under paragraph 7A have been paid with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”), then SSP Partners shall pay to Executive an additional payment (a “Gross-Up Payment”) in an amount such that after payment by Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross incomeEvent. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) 7.1. Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (the Grantee shall become entitled to payments and/or benefits provided by this Agreement or any acceleration other agreement or arrangement between Syntroleum and Grantee resulting from a change of any paymentownership or effective control of Syntroleum covered by Section 280G(b )(2) of the Code as a result of such change in ownership or effective control of Syntroleum (a “Payment”), award, benefit or distribution) to or for and if the benefit of Executive (the “Payments”) payment would be subject to the excise tax imposed by Section 4999 of the Code, Code or any interest or penalties are incurred by Executive the Grantee with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”), then SSP Partners the Grantee shall pay be entitled to Executive receive an additional payment (a “Gross-Up Payment”) in an amount such that after payment by Executive the Grantee of all taxes (including any interest or penalties imposed with respect to such taxes), including, without limitation, any income taxes (and any interest and penalties imposed with respect thereto) and Excise Tax) Tax imposed upon the Gross-Up Payment, Executive the Grantee retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross incomePayments. (ii) Subject to the provisions of Section 8(e)(i), all 7.2. All determinations required to be made under this Section 8(e)paragraph 7, including whether and when a Gross-Up Payment is required, required and the amount of such Gross-Up Payment, Payment and the assumptions to be utilized in arriving at such determinationsdetermination, shall be made by a nationally or regionally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder () which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to Syntroleum and the Company and Executive Grantee within fifteen (15) 15 business days of the receipt of notice from the Company or the Executive Grantee that there has been a Payment, or such earlier time as is requested by Syntroleum. The Accounting Firm shall be jointly selected by Syntroleum and the Company (collectivelyGrantee and shall not, during the “Determination”)two years preceding the date of its selection, have acted in any way on behalf of Syntroleum or its affiliated companies. All fees and expenses of the Accounting Firm ▇▇▇▇ shall be borne solely by SSP Partners or Syntroleum. Any Gross-Up Payment, as determined pursuant to this paragraph 7, shall be paid by Syntroleum to the Company and Grantee within five (5) days of the Company shall enter into any agreement requested by receipt of the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such PaymentFirm’s determination. If the Accounting Firm determines that no Excise Tax is payable by Executivethe Grantee, it shall furnish Executive the Grantee with a written opinion opinion, based upon “substantial authority” (within the meaning of Section 6230 of the Code), that failure to such effect. (iii) report the Excise Tax on the Grantee’s applicable federal income tax return would not result in the imposition of a negligence or similar penalty. Any determination by the Accounting Firm shall be binding upon Syntroleum and the Grantee, absent manifest error. As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determinationinitial determination by the Accounting Firm hereunder, it is possible that Gross-Up Payments which will not have been made by SSP Partners Syntroleum should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive Grantee thereafter is required to make a payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive Syntroleum to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise TaxGrantee. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (ia) Anything in In the event that any payment or benefit (within the meaning of Section 280G(b)(2) of the Internal Revenue Code of 1986, as amended (the "Code")), to Executive or for his benefit paid or payable or distributed or distributable pursuant to the terms of this Agreement to the contrary notwithstandingor otherwise in connection with, in the event it shall be determined that any paymentor arising out of, awardhis employment with PEI and/or PGE (a "Payment" or "Payments"), benefit or distribution (or any acceleration of any payment, award, benefit or distribution) to or for the benefit of Executive (the “Payments”) would be subject to the excise tax imposed by Section 4999 of the Code, Code or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners shall pay Executive will be entitled to Executive receive an additional payment (a “"Gross-Up Payment”") in an amount such that after payment by Executive of all taxes (including any interest or penalties, other than interest and penalties imposed by reason of Executive's failure to file timely a tax return or pay taxes shown due on his return), imposed with respect to such Gross-Up Payment and the Excise Tax) , including any Excise Tax imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross incomePayments. (iib) Subject An initial determination as to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, required pursuant to this Agreement and the amount of such Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, Payment shall be made at PEI's and/or PGE's expense by a nationally recognized public an accounting firm that selected by PEI and PGE and reasonably acceptable to Executive which is retained by designated as one of the Company five largest accounting firms in the United States (the “"Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder"). The Accounting Firm shall provide its determination (the "Determination"), together with detailed supporting calculations both and documentation, to the Company PEI and/or PGE and Executive within fifteen (15) business five days of the receipt of notice from the Company or the Executive that there has been a Paymentdate on which Executive's employment with PEI and/or PGE is terminated if applicable, or such earlier other time as is requested by the Company PEI and/or PGE or by Executive (collectively, the “Determination”). All fees and expenses provided Executive reasonably believes that any of the Accounting Firm shall Payments may be borne solely by SSP Partners or subject to the Company Excise Tax) and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If if the Accounting Firm determines that no Excise Tax is payable by ExecutiveExecutive with respect to a Payment or Payments, it shall furnish Executive with a written an opinion reasonably acceptable to Executive that no Excise Tax will be imposed with respect to any such effectPayment or Payments. Within ten days of the delivery of the Determination to Executive, Executive shall have the right to dispute the Determination (the "Dispute"). The Gross-Up Payment, if any, as determined pursuant to this Section 11(b) shall be paid by PEI and/or PGE collectively to Executive within five days of the receipt of the Determination. The existence of the Dispute shall not in any way affect Executive's right to receive the Gross-Up Payment in accordance with the Determination. If there is no Dispute, the Determination shall be binding, final and conclusive upon PEI and/or PGE and Executive subject to the application of Section 11(c) below. (iiic) As a result of the uncertainty in the application of Section Sections 4999 and 280G of the Code at the time of the DeterminationCode, it is possible that a Gross-Up Payments which Payment (or a portion thereof) will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners be paid which should not have been made paid (“Overpayment”an "Excess Payment") or a Gross-Up Payment (or a portion thereof) which should have been paid will not have been paid (an "Underpayment"), consistent . An Underpayment shall be deemed to have occurred (i) upon notice (formal or informal) to Executive from any governmental taxing authority that Executive's tax liability (whether in respect of Executive's current taxable year or in respect of any prior taxable year) may be increased by reason of the imposition of the Excise Tax on a Payment or Payments with the calculations required respect to be made hereunder. In the event that the Executive thereafter is required which PEI and/or PGE has failed to make payment a sufficient Gross-Up Payment, (ii) upon a determination by a court, (iii) by reason of determination by PEI and/or PGE (which shall include the position taken by PEI and/or PGE, together with its consolidated group, on its federal income tax return) or (iv) upon the resolution of the Dispute to Executive's satisfaction. If an Underpayment occurs, Executive shall promptly notify PEI and/or PGE and PEI and/or PGE shall promptly, but in any Excise Tax or event, at least five days prior to the date on which the applicable government taxing authority has requested payment, pay to Executive an additional Excise Tax, the Accounting Firm shall determine Gross-Up Payment equal to the amount of the Underpayment plus any interest and penalties (other than interest and penalties imposed by reason of Executive's failure to file timely a tax return or pay taxes shown due on Executive's return) imposed on the Underpayment. An Excess Payment shall be deemed to have occurred upon a Final Determination (as hereinafter defined) that the Excise Tax shall not be imposed upon a Payment or Payments (or portion thereof) with respect to which Executive had previously received a Gross-Up Payment. A "Final Determination" shall be deemed to have occurred when Executive has occurred and any such Underpayment (together with interest at received from the rate provided applicable government taxing authority a refund of taxes or other reduction in Section 1274(b)(2)(B) Executive's tax liability by reason of the CodeExcise Payment and upon either (x) shall be promptly paid by SSP Partners to the date a determination is made by, or for an agreement is entered into with, the benefit of Executive. In applicable governmental taxing authority which finally and conclusively binds Executive and such taxing authority, or in the event that a claim is brought before a court of competent jurisdiction, the date upon which a final determination has been made by such court and either all appeals have been taken and finally resolved or the time for all appeals has expired or (y) the statute of limitations with respect to Executive's applicable tax return has expired. If an Excess Payment is determined to have been made, the amount of the Gross-up Excess Payment exceeds shall be treated as a loan by PEI and/or PGE to Executive and Executive shall pay to PEI and/or PGE on demand (but not less than 10 days after the amount necessary determination of such Excess Payment and written notice has been delivered to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine Executive) the amount of the Overpayment that has been made and any such Overpayment (together with Excess Payment plus interest at an annual rate equal to the rate Applicable Federal Rate provided for in Section 1274(b)(21274(d) of the CodeCode from the date the Gross-Up Payment (to which the Excess Payment relates) shall be promptly was paid by to Executive until the date of repayment to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise TaxPEI and/or PGE. (ivd) This section 8(e) will apply only Notwithstanding anything contained in this Agreement to the contrary, in the event that, immediately prior according to the change in ownership Determination, an Excise Tax will be imposed on any Payment or control giving rise Payments, PEI and/or PGE collectively shall pay to the applicable government taxing authorities as Excise TaxTax withholding, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G amount of the CodeExcise Tax that PEI and/or PGE has actually withheld from the Payment or Payments.

Additional Payments. (ia) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit payment or distribution (by the Company or any acceleration of any payment, award, benefit or distribution) its affiliated companies to or for the benefit of the Executive (whether paid or payable or distributed or distributable pursuant to the terms of this Agreement or otherwise, but determined without regard to any additional payments required under this Section 9) (a “PaymentsPayment”) would would, after taking into account the operation of Section 11 below, be subject to the excise tax imposed by Section 4999 of the Internal Revenue Code of 1986, as amended (the “Code”), or any interest or penalties are incurred by the Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”), then SSP Partners the Executive shall pay be entitled to Executive receive an additional payment (a “Gross-Up Payment”) in an amount such that after payment by the Executive of all taxes (including any interest or penalties imposed with respect to such taxes), including, without limitation, any income taxes (and any interest and penalties imposed with respect thereto) and Excise Tax) Tax imposed upon the Gross-Up Payment, the Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross incomePayments. (iib) Subject to the provisions of Section 8(e)(i9(c), all determinations required to be made under this Section 8(e)9, including whether and when a Gross-Up Payment is required, required and the amount of such Gross-Up Payment, Payment and the assumptions to be utilized in arriving at such determinationsdetermination, shall be made by a nationally recognized public accounting firm that is retained selected by the Company and approved by the Executive (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder () which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and the Executive within fifteen (15) 15 business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”)Company. All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company. Any Gross-Up Payment, as determined pursuant to this Section 9, shall be paid by the Company and to the Company shall enter into any agreement requested by Executive within five days of the receipt of the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such PaymentFirm’s determination. If the Accounting Firm determines that no Excise Tax is payable by the Executive, it shall furnish the Executive with a written opinion statement that failure to such effect. (iii) report the Excise Tax on the Executive’s applicable federal income tax return would not result in the imposition of a negligence or similar penalty. Any determination by the Accounting Firm shall be binding upon the Company and the Executive. As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determinationinitial determination by the Accounting Firm hereunder, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Company exhausts its remedies pursuant to Section 9(c) and the Executive thereafter is required to make a payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive Company to or for the benefit of the Company. Executive. (c) The Executive shall cooperatenotify the Company in writing of any claim by the Internal Revenue Service that, if successful, would require the payment by the Company of the Gross-Up Payment. Such notification shall be given as soon as practicable but no later than 10 business days after the Executive is informed in writing of such claim and shall apprise the Company of the nature of such claim and the date on which such claim is requested to be paid. The Executive shall not pay such claim prior to the expiration of the 30-day period following the date on which the Executive gives such notice to the Company (or such shorter period ending on the date that any payment of taxes with respect to such claim is due). If the Company notifies the Executive in writing prior to the expiration of such period that it desires to contest such claim, the Executive shall: (i) give the Company any information reasonably requested by the Company relating to such claim; (ii) take such action in connection with contesting such claim as the Company shall reasonably request in writing from time to time, including, without limitation, accepting legal representation with respect to such claim by an attorney reasonably selected by the Company; (iii) cooperate with the Company in good faith in order effectively to contest such claim; and (iv) permit the Company to participate in any proceedings relating to such claim; provided, however, that the Company shall bear and pay directly all costs and expenses (including additional interest and penalties) incurred in connection with such contest and shall indemnify and hold the Executive harmless, on an after-tax basis, for any Excise Tax or income tax (including interest and penalties with respect thereto) imposed as a result of such representation and payment of costs and expenses. Without limitation on the foregoing provisions of this Section 9(c), the Company shall control all proceedings taken in connection with such contest and, at its sole option, may pursue or forgo any and all administrative appeals, proceedings, hearings and conferences with the taxing authority in respect of such claim and may, at its sole option, either direct the Executive to pay the tax claimed and s▇▇ for a refund or contest the claim in any permissible manner, and the Executive agrees to prosecute such contest to a determination before any administrative tribunal, in a court of initial jurisdiction and in one or more appellate courts, as the Company shall determine; provided further, that if the Company directs the Executive to pay such claim and s▇▇ for a refund, the Company shall advance the amount of such payment to the Executive on an interest-free basis and shall indemnify and hold the Executive harmless, on an after-tax basis, from any Excise Tax or income tax (including interest or penalties with respect thereto) imposed with respect to such advance or with respect to any imputed income with respect to such advance; and provided further, that any extension of the statute of limitations relating to payment of taxes for the taxable year of the Executive with respect to which such contested amount is claimed to be due is limited solely to such contested amount. Furthermore, the Company’s control of the contest shall be limited to issues with respect to which a Gross-Up Payment would be payable hereunder and the Executive shall be entitled to settle or contest, as the case may be, any other issue raised by the Internal Revenue Service or any other taxing authority. (d) If, after the receipt by the Executive of an amount advanced by the Company pursuant to Section 9(c), the Executive becomes entitled to receive, and receives, any refund with respect to such claim, the Executive shall (subject to the Company’s complying with the requirements of Section 9(c)) promptly pay to the Company the amount of such refund (together with any interest paid or credited thereon after taxes applicable thereto). If, after the receipt by the Executive of an amount advanced by the Company pursuant to Section 9(c), a determination is made that the Executive shall not be entitled to any refund with respect to such claim and the Company does not notify the Executive in writing of its intent to contest such denial of refund prior to the expiration of 30 days after such determination, then such advance shall be forgiven and shall not be required to be repaid and the amount of such advance shall offset, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Taxthereof, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G amount of the CodeGross-Up Payment required to be paid.

Additional Payments. (ia) Anything Notwithstanding anything in this Agreement to the contrary notwithstandingcontrary, in the event it shall be is determined (as hereafter provided) that any payment, award, benefit payment or distribution (or any acceleration of any payment, award, benefit or distribution) to or for Executive’s benefit, whether paid or payable or distributed or distributable pursuant to the benefit terms of Executive this Agreement or otherwise pursuant to or by reason of any other agreement, policy, plan, program or arrangement or similar right (the a “PaymentsPayment”) ), would be subject to the excise tax imposed by Section 4999 of the CodeCode (or any successor provision thereto), or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter hereafter collectively referred to as the “Excise Tax”), then SSP Partners Executive shall pay be entitled to Executive receive an additional payment or payments (a “Gross-Up Payment”) in an amount such that that, after payment by Executive of all taxes (including federal, state, and local taxes and any interest or penalties imposed with respect to such taxes and including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains (or has withheld and credited on Executive’s behalf for tax purposes) an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross incomePayments. (iib) Subject to the provisions of Section 8(e)(i)10(e) hereof, all determinations required to be made under this Section 8(e)10, (including whether an Excise Tax is payable by Executive, the amount of such Excise Tax, whether a Gross-Up Payment is required, and when the amount of such Gross-Up Payment) shall be made by a nationally-recognized legal or accounting firm (the “Firm”) selected by Executive in Executive’s sole discretion. Executive agrees to direct the Firm to submit its determination and detailed supporting calculations to both Executive and the Company within fifteen (15) calendar days after the Termination Date, if applicable, or such earlier time or times as may be requested by Executive or the Company. If the Firm determines that any Excise Tax is payable by Executive and that a Gross-Up Payment is required, the amount of such Company shall pay Executive the required Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company Payment within five (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (155) business days of the after receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees determination and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Paymentcalculations. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall shall, at the same time as it makes such determination, furnish Executive with a written an opinion that Executive has substantial authority not to such effect. (iii) report any Excise Tax on Executive’s federal income tax return. Any determination by the Firm as to the amount of the Gross-Up Payment shall be binding upon Executive and the Company. As a result of the uncertainty in the application of Section 4999 of the Code (or any successor provision thereto) at the time of the Determinationinitial determination by the Firm hereunder, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (an “Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Company exhausts its remedies pursuant to Section 10(e) hereof and Executive thereafter is required to make a payment of any Excise Tax or additional Excise Tax, Executive may direct the Accounting Firm shall to determine the amount of the Underpayment (if any) that has occurred and any to submit its determination and detailed supporting calculations to both Executive and the Company as promptly as possible. Any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners the Company to Executive, or for Executive’s benefit, within five (5) business days after receipt of such determination and calculations. (c) Executive and the benefit Company shall each provide the Firm access to and copies of Executive. In any books, records and documents in the event the amount possession of the Gross-up Payment exceeds Company or Executive, as the amount necessary to reimburse case may be, reasonably requested by the Executive for his Excise TaxFirm, and otherwise cooperate with the Accounting Firm shall determine in connection with the amount preparation and issuance of the Overpayment that has been made determination contemplated by Section 10(b) hereof. (d) The fees and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) expenses of the CodeFirm for its services in connection with the determinations and calculations contemplated by Section 10(b) hereof shall be promptly paid borne by Executive to or for the benefit of the Company. If such fees and expenses are initially paid by Executive, the Company shall reimburse Executive the full amount of such fees and expenses within five business days after receipt from Executive of a statement therefor and reasonable evidence of Executive’s payment thereof. (e) Executive agrees to notify the Company in writing of any claim by the Internal Revenue Service that, if successful, would require the payment by the Company of a Gross-Up Payment. Such notification shall cooperatebe given as promptly as practicable but no later than ten (10) business days after Executive actually receives notice of such claim. Executive agrees to further apprise the Company of the nature of such claim and the date on which such claim is requested to be paid (in each case, to the extent his expenses are reimbursed known by SSP PartnersExecutive). Executive agrees not to pay such claim prior to the earlier of (i) the expiration of the 30-calendar-day period following the date on which Executive gives such notice to the Company and (ii) the date that any payment or amount with respect to such claim is due. If the Company notifies Executive in writing at least five (5) business days prior to the expiration of such period that it desires to contest such claim, Executive agrees to: (i) provide the Company with any reasonable requests written records or documents in Executive’s possession relating to such claim reasonably requested by SSP Partners or the Company, (ii) take such action in connection with contesting such claim as the Company shall reasonably request in writing from time to time, including without limitation accepting legal representation with respect to such claim by an attorney competent in respect of the subject matter and reasonably selected by the Company, (iii) cooperate with the Company in good faith in order effectively to contest such claim, and (iv) permit the Company to participate in any proceedings relating to such claim, provided, however, that the Company shall bear and pay directly all costs and expenses (including interest and penalties) incurred in connection with such contest and shall indemnify and hold Executive harmless, on an after-tax basis, for and against any contests Excise Tax or disputes income tax, including interest and penalties with respect thereto, imposed as a result of such representation and payment of costs and expenses. Without limiting the foregoing provisions of this Section 10(e), the Company shall control all proceedings taken in connection with the contest of any claim contemplated by this Section 10(e) and, at its sole option, may pursue or forego any and all administrative appeals, proceedings, hearings and conferences with the taxing authority in respect of such claim (provided, however, that Executive may participate therein at Executive’s own cost and expense) and may, at its option, either direct Executive to pay the tax claimed and s▇▇ for a refund or contest the claim in any permissible manner, and Executive agrees to prosecute such contest to a determination before any administrative tribunal, in a court of initial jurisdiction and in one or more appellate courts, as the Company shall determine; provided, however, that if the Company directs Executive to pay the tax claimed and s▇▇ for a refund, the Company shall advance the amount of such payment to Executive on an interest-free basis and shall indemnify and hold Executive harmless, on an after-tax basis, from any Excise Tax or income tax including interest or penalties with respect thereto, imposed with respect to such advance; and provided further, that any extension of the statute of limitations relating to payment of taxes for Executive’s taxable year with respect to which the contested amount is claimed to be due is limited solely to such contested amount. Furthermore, the Company’s control of any such contested claim shall be limited to issues with respect to which a Gross-Up Payment would be payable hereunder and Executive shall be entitled to settle or contest, as the case may be, any other issue raised by the Internal Revenue Service in connection with the Excise Taxor any other taxing authority. (ivf) This section 8(eIf, after the receipt by Executive of an amount advanced by the Company pursuant to Section 10(e) will apply only hereof, Executive receives any refund with respect to such claim, Executive agrees (subject to the Company’s complying with the requirements of Section 10(e) hereof) to promptly pay to the Company the amount of such refund (together with any interest paid or credited thereon after any taxes applicable thereto). If, after Executive’s receipt of an amount advanced by the Company pursuant to Section 10(e) hereof, a determination is made that Executive is not entitled to any refund with respect to such claim and the Company does not notify Executive in the event that, immediately writing of its intent to contest such denial of refund prior to the change in ownership or control giving rise expiration of thirty (30) calendar days after such determination, then such advance shall be forgiven and shall not be required to Excise Taxbe repaid and the amount of such advance shall offset, to the extent thereof, the Company has stock amount of Gross-Up Payment required to be paid pursuant to this Section 10. (g) Notwithstanding the foregoing provisions of this Section 10, Gross-Up Payments, including any Underpayment, will be made only in a manner and to the extent (and at the earliest date(s)) such that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G 409A of the CodeCode will not be violated.

Additional Payments. (ia) Anything in this Agreement to Consistent with the contrary notwithstandingPrior Agreement, in the event if it shall be determined that any paymentamount, awardright or benefit paid, benefit distributed or distribution (treated as paid or distributed by the Company or any acceleration of any payment, award, benefit or distribution) its affiliates to or for the Executive’s benefit of Executive in connection with the Merger (the other than any amounts payable pursuant to this Section 8) (a “PaymentsPayment”) would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by the Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as collectively, the “Excise Tax”), then SSP Partners the Executive shall pay be entitled to Executive receive an additional payment (a “Gross-Up Payment”) in an amount equal to the amount necessary such that after payment by the Executive of all federal, state and local taxes (including any interest or penalties imposed with respect to such taxes), including, without limitation, any income taxes (and any interest and penalties imposed with respect thereto) and Excise Tax) Tax imposed upon the Gross-Up Payment, the Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross incomePayments. (iib) Subject to the provisions of Section 8(e)(i), all All determinations required to be made under this Section 8(e)8, including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, Payment and the assumptions to be utilized in arriving at such determinations, determination shall be made by a nationally recognized an independent public accounting firm that is retained selected by the Company Purchaser (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations to both to the Company and the Executive within fifteen (15) 15 business days of the receipt of notice from the Company Executive or the Executive Company that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”)Company. All fees and expenses of the Accounting Firm shall be borne solely paid by SSP Partners the Company. Any Gross-Up Payment, as determined pursuant to this Section 8, shall be paid by the Company to the Executive (or to the Internal Revenue Service (the “IRS”) or other applicable taxing authority on the Executive’s behalf) within five days of the receipt of the Accounting Firm’s determination. All determinations made by the Accounting Firm shall be binding upon the Company and the Executive; provided that following any payment of a Gross-Up Payment to the Executive (or to the IRS or other applicable taxing authority on the Executive’s behalf), the Company shall enter into may require the Executive to ▇▇▇ for a refund of all or any agreement requested by the Accounting Firm in connection with the performance portion of the services hereunderExcise Taxes paid on the Executive’s behalf, in which event the provisions of Section 8(c) below shall apply. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in regarding the application of Section 4999 of the Code at the time of the Determinationhereunder, it is possible that the IRS may assert that Excise Taxes are due that were not included in the Accounting Firm’s calculation of the Gross-Up Payments which will not have been made by SSP Partners should have been made (an “Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with . If the calculations required Company exhausts its remedies pursuant to be made hereunder. In the event that this Section 8 and the Executive thereafter is required to make a payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) additional Gross-Up Payments that are due as a result thereof shall be promptly paid by SSP Partners the Company to the Executive (or for to the benefit IRS or other applicable taxing authority on Executive’s behalf). (c) The Executive shall notify the Company and the Purchaser in writing of Executive. In any claim by the event IRS that, if successful, would require the amount payment by the Company of the Gross-up Payment exceeds the amount necessary to reimburse Up Payment. Such notification shall be given as soon as practicable but no later than 10 business days after the Executive for his Excise Taxreceives written notification of such claim and shall apprise the Company and the Purchaser of the nature of such claim and the date on which such claim is requested to be paid. The Executive shall not pay such claim prior to the expiration of the 30-day period following the date on which it gives such notice to the Company and the Purchaser (or such shorter period ending on the date that any payment of taxes with respect to such claim is due). If the Company or the Purchaser notifies the Executive in writing prior to the expiration of such period that it desires to contest such claim, the Accounting Firm Executive shall: (i) give the Company and the Purchaser all information reasonably requested by the Company and the Purchaser relating to such claim; (ii) take such action in connection with contesting such claim as the Company and the Purchaser shall reasonably request in writing from time to time, including, without limitation, accepting legal representation with respect to such claim by an attorney reasonably selected by the Purchaser and ceasing all efforts to contest such claim; (iii) cooperate with the Company and the Purchaser in good faith in order to effectively contest such claim; and (iv) permit the Company and the Purchaser to participate in any proceeding relating to such claim; provided, however, that the Company shall bear and pay directly all reasonable costs and expenses (including additional interest and penalties) incurred in connection with such contest and shall indemnify and hold the Executive harmless, on an after-tax basis, from any Excise Tax or income tax (including interest and penalties with respect thereto) imposed as a result of such representation and payment of costs and expense. Without limiting the foregoing provisions of this Section 8, the Company and the Purchaser shall control all proceedings taken in connection with such contest and, at its sole option, may pursue or forego any and all administrative appeals, proceedings, hearings and conferences with the taxing authority in respect of such claim and may, at its sole option, either direct the Executive to pay the tax claimed and ▇▇▇ for a refund or contest the claim in any permissible manner, and the Executive agrees to prosecute such contest to a determination before any administrative tribunal, in a court of initial jurisdiction and in one or more appellate courts, as the Company and the Purchaser shall determine and direct; provided, however, that if the amount of Company and the Overpayment that has been made and any such Overpayment (together with interest at Purchaser direct the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or pay such claim and ▇▇▇ for a refund, the benefit of the Company. Executive shall cooperateCompany shall, to the extent his expenses are reimbursed permitted by SSP Partnerslaw, advance the amount of such payment to the Executive, on an interest-free basis, and shall indemnify and hold the Executive harmless, on an after-tax basis, from any Excise Tax or income tax (including interest or penalties with respect thereto) imposed with respect to such advance or with respect to any reasonable requests imputed income with respect to such advance; and further provided that any extension of the statute of limitations relating to payment of taxes for the Executive’s taxable year with respect to which such contested amount is claimed to be due is limited solely to such contested amount. Furthermore, the Company’s and the Purchaser’s control of the contest shall be limited to issues with respect to which a Gross-Up Payment would be payable hereunder, and the Executive shall be entitled to settle or contest, as the case may be, any other issue raised by SSP Partners the IRS or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Taxother taxing authority. (ivd) This section 8(e) will apply only If, after the Executive’s receipt of an amount paid or advanced by the Company pursuant to this Section 8, the Executive becomes entitled to receive any refund with respect to such claim, the Executive shall promptly pay to the Company the amount of such refund (together with any interest paid or credited thereon after taxes applicable thereto). If, after the Executive’s receipt of an amount advanced by the Company pursuant to this Section 8 a determination is made that the Executive shall not be entitled to any refund with respect to such claim and the Company does not notify the Executive in the event that, immediately writing of its intent to contest such denial of refund prior to the change in ownership or control giving rise expiration of 30 days after the Company’s receipt of notice of such determination, then such advance shall be forgiven and shall not be required to Excise Taxbe repaid and the amount of such advance shall offset, to the extent thereof, the Company has stock that is “readily tradeable on an established securities market” as defined amount of Gross-Up Payment required to be paid. (e) Notwithstanding anything to the contrary contained herein, in regulations issues under no event shall any payment be made pursuant to this Section 280G 8 after the end of the CodeExecutive’s taxable year next following the Executive’s taxable year in which the Executive remits any related taxes to the IRS.

Additional Payments. (i) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) by Ladenburg or any entity which effectuates a Change in Control (or other change in ownership) to or for the benefit of Executive Employee (the “Payments”) would be subject to the excise tax imposed by Section 4999 of the Internal Revenue Code of 1986, as amended (the “Code”), or any interest or penalties are incurred by Executive Employee with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”), then SSP Partners Ladenburg shall pay to Executive Employee an additional payment (a “Gross-Up Payment”) in an amount such that after payment by Executive Employee of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, Executive Employee retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in ExecutiveEmployee’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive Employee shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, taxes and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in ExecutiveEmployee’s adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i8(f)(i), all determinations required to be made under this Section 8(e8(f), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, Payment and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained selected by the Company Employee (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder () which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company Ladenburg and Executive Employee within fifteen (15) business days of the receipt of notice from the Company Ladenburg or the Executive Employee that there has been a Payment, or such earlier time as is requested by the Company Ladenburg or Employee (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company Ladenburg and the Company Ladenburg shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Up Payment under this Section 8(e8(f) with respect to any Payments made to Employee shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by ExecutiveEmployee, it shall furnish Executive Employee with a written opinion to such effect, and to the effect that failure to report the Excise Tax, if any, on Employee’s applicable federal income tax return should not result in the imposition of a negligence or similar penalty. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners Ladenburg should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners Ladenburg which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive Employee thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners Ladenburg to or for the benefit of ExecutiveEmployee. In the event the amount of the Gross-up Up Payment exceeds the amount necessary to reimburse the Executive Employee for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive Employee (to the extent he has received a refund if the applicable Excise Tax has been paid to the Internal Revenue Service) to or for the benefit of the CompanyLadenburg. Executive Employee shall cooperate, to the extent his expenses are reimbursed by SSP PartnersLadenburg, with any reasonable requests by SSP Partners or the Company Ladenburg in connection with any contests contest or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution except for the payment described in Paragraph 8(d)(ii) above (or any acceleration of any payment, award, benefit or distribution) by the Company or any entity which effectuates a Change in Control (or other change in ownership) to or for the benefit of the Executive (the “"Payments”") would be subject to the excise tax imposed by Section 4999 of the CodeInternal Revenue Code of 1986, as amended, or any interest or penalties are incurred by the Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners the Company shall pay to the Executive an additional payment (a “"Gross-Up Payment”") in an amount such that after payment by the Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, the Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in the Executive’s 's adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, the Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, taxes and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in the Executive’s 's adjusted gross income. (ii) Subject to the provisions of Section 8(e)(iParagraph 8(f)(i), all determinations required to be made under this Section 8(eParagraph 8(f), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, Payment and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained selected by the Company Executive (the “"Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (") which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and the Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company or the Executive (collectively, the “"Determination”"). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Up Payment under this Section 8(eParagraph 8(f) with respect to any Payments made to the Executive shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by the Executive, it shall furnish the Executive with a written opinion to such effect, and to the effect that failure to report the Excise Tax, if any, on the Executive's applicable federal income tax return should not result in the imposition of a negligence or similar penalty. (iii) As a result of the uncertainty in the application of Section 4999 of the Internal Revenue Code of 1986, as amended, at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (“the "Underpayment”") or Gross-Up Payments are made by SSP Partners the Company which should not have been made (“the "Overpayment”"), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the CodeInternal Revenue Code of 1986, as amended) shall be promptly paid by SSP Partners the Company to or for the benefit of the Executive. In the event the amount of the Gross-up Up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the CodeInternal Revenue Code of 1986, as amended) shall be promptly paid by the Executive (to the extent he has received a refund if the applicable Excise Tax has been paid to the Internal Revenue Service) to or for the benefit of the Company. The Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partnersthe Company, with any reasonable requests by SSP Partners or the Company in connection with any contests contest or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i1) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) by the Company or any entity which effectuates a Change in Control (or other change in ownership) to or for the benefit of the Executive (the “‘‘Payments”’’) would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by the Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “‘‘Excise Tax”’’), then SSP Partners the Company shall pay to the Executive an additional payment (a “‘‘Gross-Up Payment”’’) in an amount such that that, after payment by the Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, the Executive retains an amount of the Gross-Up Payment equal to the sum of (xA) the Excise Tax imposed upon the Payments and (yB) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in the Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, the Executive shall be deemed to (AX) pay federal income taxes at the highest marginal rates rate of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (BY) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, taxes and (CZ) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in the Executive’s adjusted gross income. (ii2) Subject to the provisions of Section 8(e)(i4(f)(1), all determinations required to be made under this Section 8(e4(f), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, Payment and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained or a law firm selected by the Company Executive (the “Accounting ‘‘Firm”’’). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations to both to the Company and the Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company or the Executive (collectively, the “‘‘Determination”’’). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Up Payment under this Section 8(e4(f) with respect to any Payments made to the Executive shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by the Executive, it shall furnish the Executive with a written opinion to such effect, and to the effect that failure to report the Excise Tax, if any, on the Executive’s applicable federal income tax return should not result in the imposition of a negligence or similar penalty. (iii3) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (“‘‘Underpayment”’’) or Gross-Up Payments are made by SSP Partners the Company which should not have been made (“‘‘Overpayment”’’), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) ), as well as any negligence or other penalties, shall be promptly paid by SSP Partners the Company to or for the benefit of the Executive. In the event the amount of the Gross-up Up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by the Executive (to the extent he has received a refund if the applicable Excise Tax has been paid to the Internal Revenue Service) to or for the benefit of the Company. The Executive shall cooperate, to the extent his expenses associated with such cooperation are reimbursed by SSP Partnersthe Company, with any reasonable requests by SSP Partners or the Company in connection with any contests contest or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) by the Company or any entity which effectuates a Change in Control (or other change in ownership) to or for the benefit of Executive (the “"Payments”") would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners the Company shall pay to Executive an additional payment (a “"Gross-Up Payment”") in an amount such that after payment by Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s 's adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, taxes and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s 's adjusted gross income. Notwithstanding the foregoing provisions of this Section 8(e)(i), if it shall be determined that Executive is entitled to a Gross-Up Payment, but that the Payments would not be subject to the Excise Tax if the Payments were reduced by an amount that is less than 10% of the portion of the Payments that would be treated as "parachute payments" under Section 280G of the Code, then the amounts payable to Executive under this Agreement shall be reduced (but not below zero) to the maximum amount that could be paid to Executive without giving rise to the Excise Tax (the "Safe Harbor Cap"), and no Gross-Up Payment shall be made to Executive. The reduction of the amounts payable hereunder, if applicable, shall be made by reducing first the payments under Section 8(a)(i)(D), unless an alternative method of reduction is elected by Executive. For purposes of reducing the Payments to the Safe Harbor Cap, only amounts payable under this Agreement (and no other Payments) shall be reduced. If the reduction of the amounts payable hereunder would not result in a reduction of the Payments to the Safe Harbor Cap, no amounts payable under this Agreement shall be reduced pursuant to this provision. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, the reduction of the Payments to the Safe Harbor Cap and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code."Accounting

Additional Payments. (i) Anything in this Agreement to the contrary notwithstanding, in In the event it shall be determined that following a Change in Control IPO (as defined below) that occurs after the Effective Date, any payment, awardright or benefit made or provided to the Executive under this Agreement and under any other plan, benefit program or distribution (agreement of the Company or any acceleration of any paymentits affiliates (collectively, award, benefit or distribution) to or for the benefit of Executive (the “PaymentsAggregate Payment”) would be become subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”) imposed under Section 4999 of the Internal Revenue Code of 1986, as amended (the “Code”), then SSP Partners the Company shall pay to the Executive an additional payment amount (a the “Gross-Up Excise Tax Payment”) in an amount such that the net amount retained by the Executive with respect to the Aggregate Payment, after payment by Executive deduction of all taxes (including any Excise Tax) imposed upon Tax on the Gross-Up Aggregate Payment and any Federal, state and local income and employment tax and Excise Tax on the Excise Tax Payment (and any interest and penalties thereon), but before deduction for any Federal, state or local income or employment tax withholding on such Aggregate Payment, Executive retains an shall be equal to the amount of the Gross-Up Payment equal to the sum of (x) Aggregate Payment. The Company shall pay the Excise Tax imposed upon Payment to the Payments Executive no later than the end of Executive’s taxable year next following Executive’s taxable year in which the Excise Tax (and any income or other related taxes or interest or penalties thereon) on the Aggregate Payment are remitted to the Internal Revenue Service or any other applicable taxing authority. The determination of whether the Aggregate Payment will be subject to the Excise Tax and, if so, the amount to be paid to the Executive and the time of payment pursuant to this Section 13 shall be made by the Auditor (y) as defined below), subject to a different determination by the product Internal Revenue Service. All fees and expenses of the Auditor shall be borne solely by the Company. For purposes of determining the amount of any deductions disallowed because of additional payments hereunder, the inclusion of the Gross-Up Payment in Executive’s adjusted gross Executive shall be deemed to pay: (i) Federal income and taxes at the highest applicable marginal rate of federal Federal income taxation for the calendar year in which the Gross-Up Payment is such payments are to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to and, (Aii) pay federal any applicable state and local income taxes at the highest marginal rates of federal income taxes at the highest applicable marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is such payments are to be made, net of the maximum reduction in federal income Federal incomes taxes which that could be obtained from the deduction of such state and or local taxes, and (C) have otherwise allowable deductions for federal income tax taxes if paid in such year. For purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is requiredAgreement, the amount of such Gross-Up Payment, and following definitions shall have the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.meanings:

Additional Payments. (ia) Anything in In the event that any payment or benefit (within the meaning of Section 280G(b)(2) of the Internal Revenue Code of 1986, as amended (the "Code")), to Executive or for his benefit paid or payable or distributed or distributable pursuant to the terms of this Agreement to the contrary notwithstandingor otherwise in connection with, in the event it shall be determined that any paymentor arising out of, awardhis employment with PEI and/or PGE (a "Payment" or "Payments"), benefit or distribution (or any acceleration of any payment, award, benefit or distribution) to or for the benefit of Executive (the “Payments”) would be subject to the excise tax imposed by Section 4999 of the Code, Code or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners shall pay Executive will be entitled to Executive receive an additional payment (a “"Gross-Up Payment”") in an amount such that after payment by Executive of all taxes (including any interest or penalties, other than interest and penalties imposed by reason of Executive's failure to file timely a tax return or pay taxes shown due on his return), imposed with respect to such Gross-Up Payment and the Excise Tax) , including any Excise Tax imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross incomePayments. (iib) Subject An initial determination as to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, required pursuant to this Agreement and the amount of such Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, Payment shall be made at PEI's and/or PGE's expense by a nationally recognized public an accounting firm that selected by PEI and PGE and reasonably acceptable to Executive which is retained by designated as one of the Company five largest accounting firms in the United States (the “"Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder"). The Accounting Firm shall provide its determination (the "Determination"), together with detailed supporting calculations both and documentation, to the Company PEI and/or PGE and Executive within fifteen (15) business five days of the receipt of notice from the Company or the Executive that there has been a Paymentdate on which Executive's employment with PEI and/or PGE is terminated if applicable, or such earlier other time as is requested by the Company PEI and/or PGE or by Executive (collectively, the “Determination”). All fees and expenses provided Executive reasonably believes that any of the Accounting Firm shall Payments may be borne solely by SSP Partners or subject to the Company Excise Tax) and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If if the Accounting Firm determines that no Excise Tax is payable by ExecutiveExecutive with respect to a Payment or Payments, it shall furnish Executive with a written an opinion reasonably acceptable to Executive that no Excise Tax will be imposed with respect to any such effectPayment or Payments. Within ten days of the delivery of the Determination to Executive, Executive shall have the right to dispute the Determination (the "Dispute"). The Gross-Up Payment, if any, as determined pursuant to this Section 11(b) shall be paid by PEI and/or PGE collectively to Executive within five days of the receipt of the Determination. The existence of the Dispute shall not in any way affect Executive's right to receive the Gross-Up Payment in accordance with the Determination. If there is no Dispute, the Determination shall be binding, final and conclusive upon PEI and/or PGE and Executive subject to the application of Section 11(c) below. (iiic) As a result of the uncertainty in the application of Section Sections 4999 and 280G of the Code at the time of the DeterminationCode, it is possible that a Gross-Up Payments which Payment (or a portion thereof) will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners be paid which should not have been made paid (“Overpayment”an "Excess Payment") or a Gross-Up Payment (or a portion thereof) which should have been paid will not have been paid (an "Underpayment"), consistent . An Underpayment shall be deemed to have occurred (i) upon notice (formal or informal) to Executive from any governmental taxing authority that Executive's tax liability (whether in respect of Executive's current taxable year or in respect of any prior taxable year) may be increased by reason of the imposition of the Excise Tax on a Payment or Payments with the calculations required respect to be made hereunder. In the event that the Executive thereafter is required which PEI and/or PGE has failed to make payment a sufficient Gross-Up Payment, (ii) upon a determination by a court, (iii) by reason of determination by PEI and/or PGE (which shall include the position taken by PEI and/or PGE, together with their respective consolidated groups, on their respective federal income tax returns) or (iv) upon the resolution of the Dispute to Executive's satisfaction. If an Underpayment occurs, Executive shall promptly notify PEI and/or PGE and PEI and/or PGE shall promptly, but in any Excise Tax or event, at least five days prior to the date on which the applicable government taxing authority has requested payment, pay to Executive an additional Excise Tax, the Accounting Firm shall determine Gross-Up Payment equal to the amount of the Underpayment plus any interest and penalties (other than interest and penalties imposed by reason of Executive's failure to file timely a tax return or pay taxes shown due on Executive's return) imposed on the Underpayment. An Excess Payment shall be deemed to have occurred upon a Final Determination (as hereinafter defined) that the Excise Tax shall not be imposed upon a Payment or Payments (or portion thereof) with respect to which Executive had previously received a Gross- Up Payment. A "Final Determination" shall be deemed to have occurred when Executive has occurred and any such Underpayment (together with interest at received from the rate provided applicable government taxing authority a refund of taxes or other reduction in Section 1274(b)(2)(B) Executive's tax liability by reason of the CodeExcise Payment and upon either (x) shall be promptly paid by SSP Partners to the date a determination is made by, or for an agreement is entered into with, the benefit of Executive. In applicable governmental taxing authority which finally and conclusively binds Executive and such taxing authority, or in the event that a claim is brought before a court of competent jurisdiction, the date upon which a final determination has been made by such court and either all appeals have been taken and finally resolved or the time for all appeals has expired or (y) the statute of limitations with respect to Executive's applicable tax return has expired. If an Excess Payment is determined to have been made, the amount of the Gross-up Excess Payment exceeds shall be treated as a loan by PEI and/or PGE to Executive and Executive shall pay to PEI and/or PGE on demand (but not less than 10 days after the amount necessary determination of such Excess Payment and written notice has been delivered to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine Executive) the amount of the Overpayment that has been made and any such Overpayment (together with Excess Payment plus interest at an annual rate equal to the rate Applicable Federal Rate provided for in Section 1274(b)(21274(d) of the CodeCode from the date the Gross-Up Payment (to which the Excess Payment relates) shall be promptly was paid by to Executive until the date of repayment to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise TaxPEI and/or PGE. (ivd) This section 8(e) will apply only Notwithstanding anything contained in this Agreement to the contrary, in the event that, immediately prior according to the change in ownership Determination, an Excise Tax will be imposed on any Payment or control giving rise Payments, PEI and/or PGE collectively shall pay to the applicable government taxing authorities as Excise TaxTax withholding, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G amount of the CodeExcise Tax that PEI and/or PGE has actually withheld from the Payment or Payments.

Additional Payments. (i) Anything in this Agreement to the contrary notwithstanding, in In the event it shall be determined that that, following a Change in Control IPO (as defined below), any payment, awardright or benefit made or provided to the Executive under this Agreement and under any other plan, benefit program or distribution (agreement of the Company or any acceleration of any paymentits affiliates (collectively, award, benefit or distribution) to or for the benefit of Executive (the “PaymentsAggregate Payment”) would be become subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”) imposed under Section 4999 of the Internal Revenue Code of 1986, as amended (the “Code”), then SSP Partners the Company shall pay to the Executive an additional payment amount (a the “Gross-Up Excise Tax Payment”) in an amount such that the net amount retained by the Executive with respect to the Aggregate Payment, after payment by Executive deduction of all taxes (including any Excise Tax) imposed upon Tax on the Gross-Up Aggregate Payment and any Federal, state and local income and employment tax and Excise Tax on the Excise Tax Payment (and any interest and penalties thereon), but before deduction for any Federal, state or local income or employment tax withholding on such Aggregate Payment, Executive retains an shall be equal to the amount of the Gross-Up Payment equal to the sum of (x) Aggregate Payment. The Company shall pay the Excise Tax imposed upon Payment to the Payments Executive not later than 2 1/2 months after the end of the year in which the Executive becomes entitled to the Excise Tax Payment or, to the extent applicable, and as agreed by counsel for the parties, such agreement not to be unreasonably withheld, otherwise make the payment in a manner that complies with Section 409A of the Code and the regulations thereunder. The determination of whether the Aggregate Payment will be subject to the Excise Tax and, if so, the amount to be paid to the Executive and the time of payment pursuant to this Section 14 shall be made by the Auditor (y) as defined below), subject to a different determination by the product Internal Revenue Service. All fees and expenses of the Auditor shall be borne solely by the Company. For purposes of determining the amount of any deductions disallowed because of additional payments hereunder, the inclusion of the Gross-Up Payment in Executive’s adjusted gross Executive shall be deemed to pay: (i) Federal income and taxes at the highest applicable marginal rate of federal Federal income taxation for the calendar year in which the Gross-Up Payment is such payments are to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to and, (Aii) pay federal any applicable state and local income taxes at the highest marginal rates of federal income taxes at the highest applicable marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is such payments are to be made, net of the maximum reduction in federal income Federal incomes taxes which that could be obtained from the deduction of such state and or local taxes, and (C) have otherwise allowable deductions for federal income tax taxes if paid in such year. For purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is requiredAgreement, the amount of such Gross-Up Payment, and following definitions shall have the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.meanings:

Additional Payments. (i1) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) by the Company or any entity which effectuates a Change in Control (or other change in ownership) to or for the benefit of the Executive (the “‘‘Payments”’’) would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by the Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “‘‘Excise Tax”’’), then SSP Partners the Company shall pay to the Executive an additional payment (a “‘‘Gross-Up Payment”’’) in an amount such that that, after payment by the Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, the Executive retains an amount of the Gross-Up Payment equal to the sum of (xA) the Excise Tax imposed upon the Payments and (yB) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in the Executive’s adjusted gross income and the highest 4 Table of Contents applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, the Executive shall be deemed to (AX) pay federal income taxes at the highest marginal rates rate of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (BY) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, taxes and (CZ) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in the Executive’s adjusted gross income. (ii2) Subject to the provisions of Section 8(e)(i4(f)(1), all determinations required to be made under this Section 8(e4(f), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, Payment and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained or a law firm selected by the Company Executive (the “Accounting ‘‘Firm”’’). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations to both to the Company and the Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company or the Executive (collectively, the “‘‘Determination”’’). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Up Payment under this Section 8(e4(f) with respect to any Payments made to the Executive shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by the Executive, it shall furnish the Executive with a written opinion to such effect, and to the effect that failure to report the Excise Tax, if any, on the Executive’s applicable federal income tax return should not result in the imposition of a negligence or similar penalty. (iii3) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (“‘‘Underpayment”’’) or Gross-Up Payments are made by SSP Partners the Company which should not have been made (“‘‘Overpayment”’’), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) ), as well as any negligence or other penalties, shall be promptly paid by SSP Partners the Company to or for the benefit of the Executive. In the event the amount of the Gross-up Up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by the Executive (to the extent he has received a refund if the applicable Excise Tax has been paid to the Internal Revenue Service) to or for the benefit of the Company. The Executive shall cooperate, to the extent his expenses associated with such cooperation are reimbursed by SSP Partnersthe Company, with any reasonable requests by SSP Partners or the Company in connection with any contests contest or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. If any payments or benefits received or to be received by the Executive in connection with the Executive’s employment (i) Anything in whether pursuanto the terms of this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of other plan, arrangement or agreement with the Company, or any payment, award, benefit or distributionperson affiliated with the Company) to or for the benefit of Executive (the “Payments”) would ), will be subject to the excise tax (the “Excise Tax”) imposed by Section 4999 of the Internal Revenue Code of 1986, as amended (the “Code, ”) (or any interest or penalties are incurred by Executive with respect to such excise similar tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”that may hereafter be imposed), then SSP Partners the Company shall pay to Executive at the time specified below, an additional payment amount (a the “Gross-Up Payment”) in an amount such that the net amount retained by the Executive, after payment by Executive deduction of all taxes (including any Excise Tax) imposed Tax on the Payments and any federal, state and local income or other applicable tax and Excise Tax upon the Gross-Up Paymentpayment provided for by this paragraph, Executive retains an amount of the Gross-Up Payment shall be equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be madePayments. For purposes of determining the amount of the Gross-Up Payment, the Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the Executive’s highest marginal rate of federal income taxation for in the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable made and state and local income taxes at the Executive’s highest marginal rate of taxation for in the calendar year in state and locality of the Executive’s residence on the date on which the Gross-Up Payment Excise Tax is to be madedetermined, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes. The computations required by this paragraph shall be made by the independent public accountants then regularly retained by the Company, in consultation with tax counsel selected by them and (C) have otherwise allowable deductions acceptable to the Executive. The Company shall provide the Executive with sufficient tax and compensation data to enable the Executive or his tax advisor to verify such computations and shall reimburse the Executive for federal income tax purposes reasonable fees and expenses incurred with respect thereto. In the event that the Excise Tax is subsequently determined to be less than the amount taken into account hereunder, the Executive shall repay to the Company at least equal to those which could be disallowed because the time that the amount of such reduction in Excise Tax is finally determined the inclusion portion of the Gross-Up Payment in Executive’s adjusted gross income. attributable to such reduction (ii) Subject to plus the provisions portion of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a the Gross-Up Payment is required, attributable to the Excise Tax and federal and state and local income tax imposed on the Gross-Up Payment being repaid by the Executive) plus interest on the amount of such repayment from the date the Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be Payment was initially made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days date of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest repayment at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for Code (the benefit of Executive“Applicable Rate”). In the event that the Excise Tax is determined by the Internal Revenue Service or by such independent public accountants to exceed the amount taken into account hereunder (including by reason of any payment the existence or amount of which cannot be determined at the time of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise TaxUp Payment), the Accounting Firm Company shall determine make an additional Gross-Up Payment in respect of such excess (plus any interest, penalties, fines or additions to tax payable with respect to such excess) at the time that the amount of the Overpayment that has been such excess if finally determined. Any payment to be made and any such Overpayment under this paragraph shall be payable within five (together with interest at the rate provided in Section 1274(b)(25) days of the Code) shall be promptly paid by Executive to or for the benefit determination of the Company. Executive shall cooperateaccountants that such a payment is required hereunder and, to if applicable, within five (5) days of such determination that the extent his expenses are reimbursed by SSP PartnersExcise Tax is greater or less than initially calculated but, with any reasonable requests by SSP Partners or in no event, later than thirty (30) days after the Company Executive’s receipt of the Payments resulting in connection with any contests or disputes with the Internal Revenue Service in connection with the such Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. If any payments or benefits received or to be received by the Executive in connection with the Executive’s employment (i) Anything in whether pursuant to the terms of this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of other plan, arrangement or agreement with the Company, or any payment, award, benefit or distributionperson affiliated with the Company) to or for the benefit of Executive (the “Payments”) would ), will be subject to the excise tax (the “Excise Tax”) imposed by Section 4999 of the Internal Revenue Code of 1986, as amended (the “Code, ”) (or any interest or penalties are incurred by Executive with respect to such excise similar tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”that may hereafter be imposed), then SSP Partners the Company shall pay to the Executive prior to the time any such Excise Tax is payable, an additional payment amount (a the “Gross-Up Payment”) in an amount such that the net amount retained by the Executive, after payment by Executive deduction of all taxes (including any Excise Tax) imposed Tax on the Payments and any federal, state and local income or other applicable tax and Excise Tax upon the Gross-Up Paymentpayment provided for by this paragraph, Executive retains an amount of the Gross-Up Payment shall be equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be madePayments. For purposes of determining the amount of the Gross-Up Payment, the Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the Executive’s highest marginal rate of federal income taxation for in the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable made and state and local income taxes at the Executive’s highest marginal rate of taxation for in the calendar year in state and locality of the Executive’s residence on the date on which the Gross-Up Payment Excise Tax is to be madedetermined, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes. The determination of whether the Payments are subject to the Excise Tax, and, if so, the Gross-Up Payment to be provided to the Executive and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because the time of the inclusion payment pursuant to this paragraph, shall be made by independent public accountants not then regularly retained by the Company, in consultation with tax counsel selected by them and acceptable to the Executive. The Company shall provide the Executive with sufficient tax and compensation data to enable the Executive or his tax advisor to verify such computations and shall reimburse the Executive for reasonable fees and expenses incurred with respect thereto. In the event that the Excise Tax is subsequently determined to be less than the amount taken into account hereunder, the Executive shall repay to the Company at the time that the amount of such reduction in Excise Tax is finally determined the portion of the Gross-Up Payment in Executive’s adjusted gross income. attributable to such reduction (ii) Subject to plus the provisions portion of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a the Gross-Up Payment is required, attributable to the Excise Tax and federal and state and local income tax imposed on the Gross-Up Payment being repaid by the Executive) plus interest on the amount of such repayment from the date the Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be Payment was initially made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days date of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest repayment at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for Code (the benefit of Executive“Applicable Rate”). In the event that the Excise Tax is determined by the Internal Revenue Service or by such independent public accountants to exceed the amount taken into account hereunder (including by reason of any payment the existence or amount of which cannot be determined at the time of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise TaxUp Payment), the Accounting Firm Company shall determine make an additional Gross-Up Payment in respect of such excess (plus any interest, penalties, fines or additions to tax payable with respect to such excess) at the time that the amount of the Overpayment that has been such excess is finally determined. Any payment to be made and any such Overpayment under this paragraph shall be payable within five (together with interest at the rate provided in Section 1274(b)(25) days of the Code) shall be promptly paid by Executive to or for the benefit determination of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Taxaccountants that such a payment is required hereunder. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything Notwithstanding anything in this Agreement or any other agreement to the contrary notwithstandingcontrary, in the event it shall be is determined that any payment, award, benefit payments or distribution (distributions by the Corporation or any acceleration affiliate (as defined under the Securities Act of 1933, as amended, and the regulations thereunder) thereof or any payment, award, benefit or distribution) other person to or for the benefit of Executive the Executive, whether paid or payable pursuant to the terms of this Agreement, or pursuant to any other agreement or arrangement with the Corporation or any such affiliate (the “"Payments”) "), would be subject to the excise tax imposed by Section 4999 of the Code, or any successor provision, or any interest or penalties are incurred by Executive with respect to such the excise tax (such the excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners shall pay the Executive will be entitled to Executive receive an additional payment from the Corporation (a “"Gross-Up Payment”") in an amount such that after payment by the Executive of all taxes (including including, without limitation, any interest or penalties imposed with respect to such taxes and any Excise Tax) imposed upon the Gross-Up Payment, the Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion Payments. The amount of the Gross-Up Payment will be calculated by the Corporation's independent accounting firm, engaged immediately prior to the event that triggered the payment, in consultation with the Corporation's outside legal counsel. For purposes of making the calculations required by this Section, the accounting firm may make reasonable assumptions and approximations concerning applicable taxes and may rely on reasonable, good faith interpretations concerning the application of Sections 280G and 4999 of the Code, provided that the accounting firm's determinations must be made with substantial authority (within the meaning of Section 6662 of the Code). The Gross-Up Payment will be paid on the Executive’s adjusted gross income and 's last day of employment or on the highest applicable marginal rate occurrence of federal income taxation for the calendar year event that results in which the imposition of the Excise Tax, if later. If the precise amount of the Gross-Up Payment cannot be determined on the date it is to be madepaid, an amount equal to the best estimate of the Gross-Up Payment will be made on that date and, within 10 days after the precise calculation is obtained, either the Corporation will pay any additional amount to the Executive or the Executive will pay any excess amount to the Corporation, as the case may be. For purposes If subsequently the Internal Revenue Service (the "IRS") claims that any additional Excise Tax is owing, an additional Gross-Up Payment will be paid to the Executive within 30 days of determining the Executive providing substantiation of the claim made by the IRS. After payment to the Executive of the Gross-Up Payment, the Executive will provide to the Corporation any information reasonably requested by the Corporation relating to the Excise Tax, the Executive will take those actions as the Corporation reasonable requests to contest the Excise Tax, cooperate in good faith with the Corporation to effectively contest the Excise Tax and permit the Corporation to participate in any proceedings contesting the Excise Tax. The Corporation will bear and pay directly all costs and expenses (including any interest or penalties on the Excise Tax), and indemnify and hold the Executive harmless, on an after-tax basis, from all such costs and expenses related to such contest. Should it ultimately be determined that any amount of an Excise Tax is not properly owed, the Executive will refund to the Corporation the related amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything in 4.6.1 To the extent any compensation received under the Nonqualified Stock Option Agreement, under any other awards under the 2008 Plan or under this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) to or for the benefit of Executive (the “Payments”) would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax Code (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”), then SSP Partners shall the Company will pay to Executive an additional payment amount (a the “Gross-Up Payment”) in an amount such that after payment the net amount retained by Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment shall be equal to the sum of (x) the compensation Executive would have received had there been no Excise Tax imposed upon imposed. 4.6.2 Upon any payment to Executive in connection with a Change in Control or a termination of this Agreement, the Payments Company shall, at the Company’s expense, cause an independent public accounting firm mutually agreeable to the Company and (y) Executive to determine whether the product of payment would be subject to any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income Excise Tax and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining if so, the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public . Such accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations to both to the Company and Executive within fifteen (15) business days of the receipt of after receiving notice from the Company that such payments have been made (or the Executive that there has been a Payment, or at such earlier time as is requested by the Company (collectively, the “Determination”Company). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm accounting firm determines that no Excise Tax is payable by Executive, it the accounting firm shall furnish provide Executive with a written opinion that the failure to such effect. (iii) As a report an excise tax on Executive’s applicable federal income tax return would not result of the uncertainty in the application imposition of Section 4999 of any penalty. In the Code event the Excise Tax is subsequently determined to be less than the amount taken into account in calculating the Gross-Up Payment, Executive shall repay to the Company, at the time that the amount of such reduction in Excise Tax is finally determined, the portion of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required Payment attributable to be made hereundersuch reduction. In the event that the Executive thereafter Excise Tax is required determined to make payment exceed the amount taken into account (including by reason of any payment the existence or amount of which cannot be determined at the time of the Gross-Up Payment), the Company shall make an additional gross-up payment to Executive in respect of such excess (plus any penalty, interest or Excise Tax or additional Excise Tax, payable with respect to such excess) at the Accounting Firm shall determine time that the amount of such excess is finally determined, such that Executive retains the Underpayment that has occurred same amount of compensation and any such Underpayment benefits Executive would have received had there been no Excise Tax imposed. 4.6.3 The Company shall pay the Gross-Up Payment not later than the fifth day following the date of termination of this Agreement (together with interest at or if there is no termination, the rate provided in Section 1274(b)(2)(B) fifth day following the date of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event Change in Control); provided, however, that if the amount of the Gross-up Up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any cannot be finally determined on or before such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Taxday, the Company has stock that is “readily tradeable shall pay Executive on such day an established securities market” as defined estimate determined in regulations issues under Section 280G good faith by the Company of the Codeminimum amount of such payment and shall pay the remainder of such payment as soon as the amount thereof can be determined but in no event later than the thirtieth day after the date of termination (or the date of the Change in Control, as the case may be).

Additional Payments. (i) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) by the Company or any entity which effectuates a Change in Control (or other change in ownership) to or for the benefit of Executive (the “"Payments”") would be subject to the excise tax imposed by Section 4999 of the Internal Revenue Code of 1986, as amended (the "Code"), or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners the Company shall pay to Executive an additional payment (a “"Gross-Up Payment”") in an amount such that after payment by Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s 's adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, taxes and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s 's adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, Payment and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained selected by the Company Executive (the “"Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (") which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company or Executive (collectively, the “"Determination”"). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Up Payment under this Section 8(e) with respect to any Payments made to Executive shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect, and to the effect that failure to report the Excise Tax, if any, on Executive's applicable federal income tax return should not result in the imposition of a negligence or similar penalty. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (“"Underpayment”") or Gross-Up Payments are made by SSP Partners the Company which should not have been made (“"Overpayment”"), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners the Company to or for the benefit of Executive. In the event the amount of the Gross-up Up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive (to the extent he has received a refund if the applicable Excise Tax has been paid to the Internal Revenue Service) to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partnersthe Company, with any reasonable requests by SSP Partners or the Company in connection with any contests contest or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything in this Agreement to the contrary notwithstandingnotwithstanding (other than as provided in Section 19(b) hereof), in the event it shall be determined (as hereafter provided) that any payment, award, benefit payment or distribution (or any acceleration of any payment, award, benefit or distribution) to or for the benefit Executive's benefit, whether paid or payable or distributed or distributable pursuant to the terms of Executive this Agreement or otherwise pursuant to or by reason of any other agreement, policy, plan, program or arrangement (the “Payments”) including without limitation any stock option agreement), or similar right (a "Payment"), would be subject to the excise tax imposed by Section 4999 of the Internal Revenue Code of 1986 (the "Code") (or any successor provision thereto), or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter hereafter collectively referred to as the “"Excise Tax”"), then SSP Partners the Executive shall pay be entitled to Executive receive an additional payment or payments (a “"Gross-Up Payment”") in an amount such that that, after payment by the Executive of all taxes (including any interest or penalties imposed with respect to such taxes), including any Excise Tax) , imposed upon the Gross-Up Payment, the Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross incomePayments. (ii) Subject to the provisions of Section 8(e)(i19(a)(v), all determinations required to be made under this Section 8(e19(a), including whether an Excise Tax is payable by the Executive, the amount of such Excise Tax, whether a Gross-Up Payment is required, and when the amount of such Gross-Up Payment, shall be made by a nationally-recognized legal or accounting firm (the "Firm") selected by the Company in the Company's sole discretion. The Executive agrees to direct the Firm to submit its determination and detailed supporting calculations to both the Executive and the Company as promptly as practicable. If the Firm determines that any Excise Tax is payable by the Executive and that a Gross-Up Payment is required, the amount of such Company shall pay the Executive the required Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive Payment within fifteen (15) business days of the after receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees determination and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Paymentcalculations. If the Accounting Firm determines that no Excise Tax is payable by the Executive, it shall shall, at the same time as it makes such determination, furnish the Executive with a written an opinion that the Executive has substantial authority not to such effect. (iii) report any Excise Tax on the Executive's federal income tax return. Any determination by the Firm as to the amount of the Gross-Up Payment shall be binding upon the Executive and the Company. As a result of the uncertainty in the application of Section 4999 of the Code (or any successor provision thereto) at the time of the Determinationinitial determination by the Firm hereunder, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (“an "Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”"), consistent with the calculations required to be made hereunder. In the event that the Company exhausts its remedies pursuant to Section 19(a)(v) hereof and the Executive thereafter is required to make a payment of any Excise Tax or additional Excise Tax, the Accounting Executive may direct the Firm shall to determine the amount of the Underpayment (if any) that has occurred and any to submit its determination and detailed supporting calculations to both the Executive and the Company as promptly as possible. Any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners the Company to the Executive, or for the benefit Executive's benefit, within ten business days after receipt of Executive. In such determination and calculations. (iii) The Executive and the event Company shall each provide the amount Firm access to and copies of any books, records and documents in the possession of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners Company or the Company in connection with any contests or disputes Executive, as the case may be, reasonably requested by the Firm, and otherwise cooperate with the Internal Revenue Service Firm in connection with the Excise Taxpreparation and issuance of the determination contemplated by Section 19(a)(ii) hereof. (iv) This section 8(eThe fees and expenses of the Firm for its services in connection with the determinations and calculations contemplated by Section 19(a)(ii) will apply only hereof shall be borne by the Company. If such fees and expenses are initially paid by the Executive, the Company shall reimburse the Executive the full amount of such fees and expenses within ten business days after receipt from the Executive of a statement therefor and reasonable evidence of the Executive's payment thereof. (v) The Executive agrees to notify the Company in writing of any claim by the event Internal Revenue Service that, immediately if successful, would require the payment by the Company of a Gross-Up Payment. Such notification shall be given as promptly as practicable but no later than 10 business days after the Executive actually receives notice of such claim. The Executive agrees to further apprise the Company of the nature of such claim and the date on which such claim is requested to be paid (in each case, to the extent known by the Executive). The Executive agrees not to pay such claim prior to the change earlier of (a) the expiration of the 30-calendar-day period following the date on which the Executive gives such notice to the Company and (b) the date that any payment with respect to such claim is due. If the Company notifies the Executive in ownership writing at least five business days prior to the expiration of such period that it desires to contest such claim, the Executive agrees to: (a) provide the Company with any written records or control giving rise documents in the Executive's possession relating to such claim reasonably requested by the Company; (b) take such action in connection with contesting such claim as the Company shall reasonably request in writing from time to time, including without limitation accepting legal representation with respect to such claim by an attorney competent in respect of the subject matter and reasonably selected by the Company; (c) cooperate with the Company in good faith in order effectively to contest such claim; and (d) permit the Company to participate in any proceedings relating to such claim; provided, however, that the Company shall bear and pay directly all costs and expenses (including interest and penalties) incurred in connection with such contest and shall indemnify and hold the Executive harmless, on an after-tax basis, from and against any Excise TaxTax or income tax, including interest and penalties with respect thereto, imposed as a result of such representation and payment of costs and expenses. Without limiting the foregoing provisions of this Section 19(a)(v), the Company has stock shall control all proceedings taken in connection with the contest of any claim contemplated by this Section 19(a)(v) and, at its sole option, may pursue or forego any and all administrative appeals, proceedings, hearings and conferences with the taxing authority in respect of such claim (provided, however, that is “readily tradeable the Executive may participate therein at the Executive's own cost and expense) and may, at its option, either direct the Executive to pay the tax claimed and ▇▇▇ for a refund or contest the claim in any permissible manner, and the Executive agrees to prosecute such contest to a determination before any administrative tribunal, in a court of initial jurisdiction and in one or more appellate courts, as the Company shall determine; provided, however, that if the Company directs the Executive to pay the tax claimed and ▇▇▇ for a refund, the Company shall advance the amount of such payment to the Executive on an established securities market” as defined in regulations issues under Section 280G interest-free basis and shall indemnify and hold the Executive harmless, on an after-tax basis, from any Excise Tax or income tax, including interest or penalties with respect thereto, imposed with respect to such advance; and provided further, however, that any extension of the Codestatute of limitations relating to payment of taxes for the Executive's taxable year with respect to which the contested amount is claimed to be due is limited solely to such contested amount. Furthermore, the Company's control of any such contested claim shall be limited to issues with respect to which a Gross-Up Payment would be payable hereunder and the Executive shall be entitled to settle or contest, as the case may be, any other issue raised by the Internal Revenue Service or any other taxing authority. (vi) If, after the receipt by the Executive of an amount advanced by the Company pursuant to Section 19(a)(v) hereof, the Executive receives any refund with respect to such claim, the Executive agrees (subject to the Company's complying with the requirements of Section 19(a)(v) hereof) to promptly pay to the Company the amount of such refund (together with any interest paid or credited thereon after any taxes applicable thereto). If, after the Executive's receipt of an amount advanced by the Company pursuant to Section 19(a)(v) hereof, a determination is made that the Executive is not entitled to any refund with respect to such claim and the Company does not notify the Executive in writing of its intent to contest such denial of refund prior to the expiration of 30 calendar days after such determination, then such advance shall be forgiven and shall not be required to be repaid and the amount of such advance shall offset, to the extent thereof, the amount of Gross-Up Payment required to be paid pursuant to this Section 19(a).

Additional Payments. (ia) Anything in this Agreement to the contrary notwithstanding, in the event it shall be is determined (as hereafter provided) that any payment, award, benefit payment or distribution (or any acceleration of any payment, award, benefit or distribution) to or for your benefit, whether paid or payable or distributed or distributable pursuant to the benefit terms of Executive this Agreement or otherwise pursuant to or by reason of any other agreement, policy, plan, program or arrangement or similar right (the “Payments”) a "Payment"), would be subject to the excise tax imposed by Section 4999 of the CodeCode (or any successor provision thereto), or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter hereafter collectively referred to as the “"Excise Tax”"), then SSP Partners you shall pay be entitled to Executive receive an additional payment or payments (a “"Gross-Up Payment”") in an amount such that that, after payment by Executive you of all taxes (including federal, state, and local taxes and any interest or penalties imposed with respect to such taxes and including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains you retain (or have withheld and credited on your behalf for tax purposes) an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross incomePayments. (iib) Subject to the provisions of Section 8(e)(i)10(e) hereof, all determinations required to be made under this Section 8(e)10, (including whether and when an Excise Tax is payable by the Executive, the amount of such Excise Tax, whether a Gross-Up Payment is required, and the amount of such Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, ) shall be made by a nationally nationally-recognized public legal or accounting firm that is retained by the Company (the “Accounting "Firm”)") selected by you in your sole discretion. In You agree to direct the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide submit its determination and detailed supporting calculations to both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company you and the Company shall enter into any agreement requested by within 15 calendar days after the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.Date

Additional Payments. (ia) Anything in this Agreement to Consistent with the contrary notwithstandingPrior Agreement, in the event if it shall be determined that any paymentamount, awardright or benefit paid, benefit distributed or distribution (treated as paid or distributed by the Company or any acceleration of any payment, award, benefit or distribution) its affiliates to or for the Executive’s benefit of Executive in connection with the Merger (the other than any amounts payable pursuant to this Section 8) (a “PaymentsPayment”) would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by the Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as collectively, the “Excise Tax”), then SSP Partners the Executive shall pay be entitled to Executive receive an additional payment (a “Gross-Up Payment”) in an amount equal to the amount necessary such that after payment by the Executive of all federal, state and local taxes (including any interest or penalties imposed with respect to such taxes), including, without limitation, any income taxes (and any interest and penalties imposed with respect thereto) and Excise Tax) Tax imposed upon the Gross-Up Payment, the Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross incomePayments. (iib) Subject to the provisions of Section 8(e)(i), all All determinations required to be made under this Section 8(e)8, including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, Payment and the assumptions to be utilized in arriving at such determinations, determination shall be made by a nationally recognized an independent public accounting firm that is retained selected by the Company Purchaser (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations to both to the Company and the Executive within fifteen (15) 15 business days of the receipt of notice from the Company Executive or the Executive Company that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”)Company. All fees and expenses of the Accounting Firm shall be borne solely paid by SSP Partners the Company. Any Gross-Up Payment, as determined pursuant to this Section 8, shall be paid by the Company to the Executive (or to the Internal Revenue Service (the “IRS”) or other applicable taxing authority on the Executive’s behalf) within five days of the receipt of the Accounting Firm’s determination. All determinations made by the Accounting Firm shall be binding upon the Company and the Executive; provided that following any payment of a Gross-Up Payment to the Executive (or to the IRS or other applicable taxing authority on the Executive’s behalf), the Company shall enter into may require the Executive to ▇▇▇ for a refund of all or any agreement requested by the Accounting Firm in connection with the performance portion of the services hereunderExcise Taxes paid on the Executive’s behalf, in which event the provisions of Section 8(c) below shall apply. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in regarding the application of Section 4999 of the Code at the time of the Determinationhereunder, it is possible that the IRS may assert that Excise Taxes are due that were not included in the Accounting Firm’s calculation of the Gross-Up Payments which will not have been made by SSP Partners should have been made (an “Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with . If the calculations required Company exhausts its remedies pursuant to be made hereunder. In the event that this Section 8 and the Executive thereafter is required to make a payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) additional Gross-Up Payments that are due as a result thereof shall be promptly paid by SSP Partners the Company to the Executive (or for to the benefit IRS or other applicable taxing authority on Executive’s behalf). (c) The Executive shall notify the Company and the Purchaser in writing of Executive. In any claim by the event IRS that, if successful, would require the amount payment by the Company of the Gross-up Payment exceeds the amount necessary to reimburse Up Payment. Such notification shall be given as soon as practicable but no later than 10 business days after the Executive for his Excise Taxreceives written notification of such claim and shall apprise the Company and the Purchaser of the nature of such claim and the date on which such claim is requested to be paid. The Executive shall not pay such claim prior to the expiration of the 30- day period following the date on which it gives such notice to the Company and the Purchaser (or such shorter period ending on the date that any payment of taxes with respect to such claim is due). If the Company or the Purchaser notifies the Executive in writing prior to the expiration of such period that it desires to contest such claim, the Accounting Firm Executive shall: (i) give the Company and the Purchaser all information reasonably requested by the Company and the Purchaser relating to such claim; (ii) take such action in connection with contesting such claim as the Company and the Purchaser shall reasonably request in writing from time to time, including, without limitation, accepting legal representation with respect to such claim by an attorney reasonably selected by the Purchaser and ceasing all efforts to contest such claim; (iii) cooperate with the Company and the Purchaser in good faith in order to effectively contest such claim; and (iv) permit the Company and the Purchaser to participate in any proceeding relating to such claim; provided, however, that the Company shall bear and pay directly all reasonable costs and expenses (including additional interest and penalties) incurred in connection with such contest and shall indemnify and hold the Executive harmless, on an after-tax basis, from any Excise Tax or income tax (including interest and penalties with respect thereto) imposed as a result of such representation and payment of costs and expense. Without limiting the foregoing provisions of this Section 8, the Company and the Purchaser shall control all proceedings taken in connection with such contest and, at its sole option, may pursue or forego any and all administrative appeals, proceedings, hearings and conferences with the taxing authority in respect of such claim and may, at its sole option, either direct the Executive to pay the tax claimed and ▇▇▇ for a refund or contest the claim in any permissible manner, and the Executive agrees to prosecute such contest to a determination before any administrative tribunal, in a court of initial jurisdiction and in one or more appellate courts, as the Company and the Purchaser shall determine and direct; provided, however, that if the amount of Company and the Overpayment that has been made and any such Overpayment (together with interest at Purchaser direct the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or pay such claim and ▇▇▇ for a refund, the benefit of the Company. Executive shall cooperateCompany shall, to the extent his expenses are reimbursed permitted by SSP Partnerslaw, advance the amount of such payment to the Executive, on an interest-free basis, and shall indemnify and hold the Executive harmless, on an after-tax basis, from any Excise Tax or income tax (including interest or penalties with respect thereto) imposed with respect to such advance or with respect to any reasonable requests imputed income with respect to such advance; and further provided that any extension of the statute of limitations relating to payment of taxes for the Executive’s taxable year with respect to which such contested amount is claimed to be due is limited solely to such contested amount. Furthermore, the Company’s and the Purchaser’s control of the contest shall be limited to issues with respect to which a Gross-Up Payment would be payable hereunder, and the Executive shall be entitled to settle or contest, as the case may be, any other issue raised by SSP Partners the IRS or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Taxother taxing authority. (ivd) This section 8(e) will apply only If, after the Executive’s receipt of an amount paid or advanced by the Company pursuant to this Section 8, the Executive becomes entitled to receive any refund with respect to such claim, the Executive shall promptly pay to the Company the amount of such refund (together with any interest paid or credited thereon after taxes applicable thereto). If, after the Executive’s receipt of an amount advanced by the Company pursuant to this Section 8 a determination is made that the Executive shall not be entitled to any refund with respect to such claim and the Company does not notify the Executive in the event that, immediately writing of its intent to contest such denial of refund prior to the change in ownership or control giving rise expiration of 30 days after the Company’s receipt of notice of such determination, then such advance shall be forgiven and shall not be required to Excise Taxbe repaid and the amount of such advance shall offset, to the extent thereof, the Company has stock that is “readily tradeable on an established securities market” as defined amount of Gross-Up Payment required to be paid. (e) Notwithstanding anything to the contrary contained herein, in regulations issues under no event shall any payment be made pursuant to this Section 280G 8 after the end of the CodeExecutive’s taxable year next following the Executive’s taxable year in which the Executive remits any related taxes to the IRS.

Additional Payments. (i1) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined (as hereafter provided) that any payment, award, benefit payment or distribution (or any acceleration of any payment, award, benefit or distribution) to or for the benefit Executive's benefit, whether paid or payable or distributed or distributable pursuant to the terms of Executive this Agreement or otherwise pursuant to or by reason of any other agreement, policy, plan, program or arrangement (the “Payments”) including without limitation any stock option agreement or Performance Share Plan Participant agreement), or similar right (a "Payment"), would be subject to the excise tax imposed by Section 4999 of the CodeInternal Revenue Code of 1986 (or any successor provision thereto), or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter hereafter collectively referred to as the “"Excise Tax”"), then SSP Partners the Executive shall pay be entitled to Executive receive an additional payment or payments (a “"Gross-Up Payment”") in an amount such that that, after payment by the Executive of all taxes (including any interest or penalties imposed with respect to such taxes), including any Excise Tax) , imposed upon the Gross-Up Payment, the Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross incomePayments. (ii2) Subject to the provisions of Section 8(e)(iV.A.(5), all determinations required to be made under this Section 8(e)V.A., including whether an Excise Tax is payable by the Executive, the amount of such Excise Tax, whether a Gross-Up Payment is required, and when the amount of such Gross-Up Payment, shall be made by a nationally-recognized legal or accounting firm (the "Firm") selected by the Executive in the Executive's sole discretion. The Executive agrees to direct the Firm to submit its determination and detailed supporting calculations to both the Executive and the Company as promptly as practicable. If the Firm determines that any Excise Tax is payable by the Executive and that a Gross-Up Payment is required, the amount of such Company shall pay the Executive the required Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive Payment within fifteen (15) ten business days of the after receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees determination and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Paymentcalculations. If the Accounting Firm determines that no Excise Tax is payable by the Executive, it shall shall, at the same time as it makes such determination, furnish the Executive with a written an opinion that the Executive has substantial authority not to such effect. (iii) report any Excise Tax on the Executive's federal income tax return. Any determination by the Firm as to the amount of the Gross-Up Payment shall be binding upon the Executive and the Company. As a result of the uncertainty in the application of Section 4999 of the Internal Revenue Code of 1986 (or any successor provision thereto) at the time of the Determinationinitial determination by the Firm hereunder, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (“an "Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”"), consistent with the calculations required to be made hereunder. In the event that the Company exhausts its remedies pursuant to Section V.A.(5) hereof and the Executive thereafter is required to make a payment of any Excise Tax or additional Excise Tax, the Accounting Executive may direct the Firm shall to determine the amount of the Underpayment (if any) that has occurred and any to submit its determination and detailed supporting calculations to both the Executive and the Company as promptly as possible. Any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners the Company to the Executive, or for the benefit Executive's benefit, within ten business days after receipt of Executive. In such determination and calculations. (3) The Executive and the event Company shall each provide the amount Firm access to and copies of any books, records and documents in the possession of the Gross-up Payment exceeds Company or the amount necessary to Executive, as the case may be, reasonably requested by the Firm, and otherwise cooperate with the Firm in connection with the preparation and issuance of the determination contemplated by Section V.A.(2) hereof. (4) The fees and expenses of the Firm for its services in connection with the determinations and calculations contemplated by Section V.A.(2) hereof shall be borne by the Company. If such fees and expenses are initially paid by the Executive, the Company shall reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the full amount of such fees and expenses within ten business days after receipt from the Overpayment that has been made Executive of a statement therefor and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) reasonable evidence of the CodeExecutive's payment thereof. (5) The Executive agrees to notify the Company in writing of any claim by the Internal Revenue Service that, if successful, would require the payment by the Company of a Gross-Up Payment. Such notification shall be given as promptly paid by as practicable but no later than ten (10) business days after the Executive actually receives notice of such claim. The Executive agrees to or for further apprise the benefit Company of the Company. Executive shall cooperatenature of such claim and the date on which such claim is requested to be paid (in each case, to the extent his expenses are reimbursed known by SSP Partnersthe Executive). The Executive agrees not to pay such claim prior to the earlier of (a) the expiration of the 30-calendar-day period following the date on which the Executive gives such notice to the Company and (b) the date that any payment with respect to such claim is due. If the Company notifies the Executive in writing at least five business days prior to the expiration of such period that it desires to contest such claim, the Executive agrees to: (a) provide the Company with any reasonable requests written records or documents in the Executive's possession relating to such claim reasonably requested by SSP Partners or the Company; (b) take such action in connection with contesting such claim as the Company shall reasonably request in writing from time to time, including without limitation accepting legal representation with respect to such claim by an attorney competent in respect of the subject matter and reasonably selected by the Company; (c) cooperate with the Company in good faith in order effectively to contest such claim; and (d) permit the Company to participate in any proceedings relating to such claim; provided, however, that the Company shall bear and pay directly all costs and expenses (including interest and penalties) incurred in connection with such contest and shall indemnify and hold the Executive harmless, on an after-tax basis, from and against any contests Excise Tax or disputes income tax, including interest and penalties with respect thereto, imposed as a result of such representation and payment of costs and expenses. Without limiting the foregoing provisions of this Section V.A.(5), the Company shall control all proceedings taken in connection with the contest of any claim contemplated by this Section V.A.(5) and, at its sole option, may pursue or forego any and all administrative appeals, proceedings, hearings and conferences with the taxing authority in respect of such claim (provided, however, that the Executive may participate therein at the Executive's own cost and expense) and may, at its option, either direct the Executive to pay the tax claimed and sue ▇▇▇ a refund or contest the claim in any permissible manner, and the Executive agrees to prosecute such contest to a determination before any administrative tribunal, in a court of initial jurisdiction and in one or more appellate courts, as the Company shall determine; provided, however, that if the Company directs the Executive to pay the tax claimed and sue ▇▇▇ a refund, the Company shall advance the amount of such payment to the Executive on an interest-free basis and shall indemnify and hold the Executive harmless, on an after-tax basis, from any Excise Tax or income tax, including interest or penalties with respect thereto, imposed with respect to such advance; and provided further, however, that any extension of the statute of limitations relating to payment of taxes for the Executive's taxable year with respect to which the contested amount is claimed to be due is limited solely to such contested amount. Furthermore, the Company's control of any such contested claim shall be limited to issues with respect to which a Gross-Up Payment would be payable hereunder and the Executive shall be entitled to settle or contest, as the case may be, any other issue raised by the Internal Revenue Service in connection with the Excise Taxor any other taxing authority. (iv6) This section 8(eIf, after the receipt by the Executive of an amount advanced by the Company pursuant to Section V.A.(5) will apply only hereof, the Executive receives any refund with respect to such claim, the Executive agrees (subject to the Company's complying with the requirements of Section V.A.(5) hereof) to promptly pay to the Company the amount of such refund (together with any interest paid or credited thereon after any taxes applicable thereto). If, after the Executive's receipt of an amount advanced by the Company pursuant to Section V.A.(5) hereof, a determination is made that the Executive is not entitled to any refund with respect to such claim and the Company does not notify the Executive in the event that, immediately writing of its intent to contest such denial of refund prior to the change in ownership or control giving rise expiration of thirty (30) calendar days after such determination, then such advance shall be forgiven and shall not be required to Excise Taxbe repaid and the amount of such advance shall offset, to the extent thereof, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under amount of Gross-Up Payment required to be paid pursuant to this Section 280G of the Code.V.A.

Additional Payments. (ia) Anything in In the event that any payment or benefit (within the meaning of Section 280G(b)(2) of the Internal Revenue Code of 1986, as amended (the "Code")), to Executive or for his benefit paid or payable or distributed or distributable pursuant to the terms of this Agreement to the contrary notwithstandingor otherwise in connection with, in the event it shall be determined that any paymentor arising out of, awardhis employment with PEI and/or PGE (a "Payment" or "Payments"), benefit or distribution (or any acceleration of any payment, award, benefit or distribution) to or for the benefit of Executive (the “Payments”) would be subject to the excise tax imposed by Section 4999 of the Code, Code or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners shall pay Executive will be entitled to Executive receive an additional payment (a “"Gross-Up Payment”") in an amount such that after payment by Executive of all taxes (including any interest or penalties, other than interest and penalties imposed by reason of Executive's failure to file timely a tax return or pay taxes shown due on his return), imposed with respect to such Gross-Up Payment and the Excise Tax) , including any Excise Tax imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Payments. Executive shall not receive a Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year Excise Tax, if any, imposed with respect to the options referred to in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (ASection 4(c) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross incomehereof. (iib) Subject An initial determination as to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, required pursuant to this Agreement and the amount of such Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, Payment shall be made at PEI's and/or PGE's expense by a nationally recognized public an accounting firm that selected by PEI and PGE and reasonably acceptable to Executive which is retained by designated as one of the Company five largest accounting firms in the United States (the “"Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder"). The Accounting Firm shall provide its determination (the "Determination"), together with detailed supporting calculations both and documentation, to the Company PEI and/or PGE and Executive within fifteen (15) business five days of the receipt of notice from the Company or the Executive that there has been a Paymentdate on which Executive's employment with PEI and/or PGE is terminated if applicable, or such earlier other time as is requested by the Company PEI and/or PGE or by Executive (collectively, the “Determination”). All fees and expenses provided Executive reasonably believes that any of the Accounting Firm shall Payments may be borne solely by SSP Partners or subject to the Company Excise Tax) and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If if the Accounting Firm determines that no Excise Tax is payable by ExecutiveExecutive with respect to a Payment or Payments, it shall furnish Executive with a written an opinion reasonably acceptable to Executive that no Excise Tax will be imposed with respect to any such effectPayment or Payments. Within ten days of the delivery of the Determination to Executive, Executive shall have the right to dispute the Determination (the "Dispute"). The Gross-Up Payment, if any, as determined pursuant to this Section 11(b) shall be paid by PEI and/or PGE collectively to Executive within five days of the receipt of the Determination. The existence of the Dispute shall not in any way affect Executive's right to receive the Gross-Up Payment in accordance with the Determination. If there is no Dispute, the Determination shall be binding, final and conclusive upon PEI and/or PGE and Executive subject to the application of Section 11(c) below. (iiic) As a result of the uncertainty in the application of Section Sections 4999 and 280G of the Code at the time of the DeterminationCode, it is possible that a Gross-Up Payments which Payment (or a portion thereof) will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners be paid which should not have been made paid (“Overpayment”an "Excess Payment") or a Gross-Up Payment (or a portion thereof) which should have been paid will not have been paid (an "Underpayment"), consistent . An Underpayment shall be deemed to have occurred (i) upon notice (formal or informal) to Executive from any governmental taxing authority that Executive's tax liability (whether in respect of Executive's current taxable year or in respect of any prior taxable year) may be increased by reason of the imposition of the Excise Tax on a Payment or Payments with the calculations required respect to be made hereunder. In the event that the Executive thereafter is required which PEI and/or PGE has failed to make payment a sufficient Gross-Up Payment, (ii) upon a determination by a court, (iii) by reason of determination by PEI and/or PGE (which shall include the position taken by PEI and/or PGE, together with its consolidated group, on its federal income tax return) or (iv) upon the resolution of the Dispute to Executive's satisfaction. If an Underpayment occurs, Executive shall promptly notify PEI and/or PGE and PEI and/or PGE shall promptly, but in any Excise Tax or event, at least five days prior to the date on which the applicable government taxing authority has requested payment, pay to Executive an additional Excise Tax, the Accounting Firm shall determine Gross-Up Payment equal to the amount of the Underpayment plus any interest and penalties (other than interest and penalties imposed by reason of Executive's failure to file timely a tax return or pay taxes shown due on Executive's return) imposed on the Underpayment. An Excess Payment shall be deemed to have occurred upon a Final Determination (as hereinafter defined) that the Excise Tax shall not be imposed upon a Payment or Payments (or portion thereof) with respect to which Executive had previously received a Gross-Up Payment. A "Final Determination" shall be deemed to have occurred when Executive has occurred and any such Underpayment (together with interest at received from the rate provided applicable government taxing authority a refund of taxes or other reduction in Section 1274(b)(2)(B) Executive's tax liability by reason of the CodeExcise Payment and upon either (x) shall be promptly paid by SSP Partners to the date a determination is made by, or for an agreement is entered into with, the benefit of Executive. In applicable governmental taxing authority which finally and conclusively binds Executive and such taxing authority, or in the event that a claim is brought before a court of competent jurisdiction, the date upon which a final determination has been made by such court and either all appeals have been taken and finally resolved or the time for all appeals has expired or (y) the statute of limitations with respect to Executive's applicable tax return has expired. If an Excess Payment is determined to have been made, the amount of the Gross-up Excess Payment exceeds shall be treated as a loan by PEI and/or PGE to Executive and Executive shall pay to PEI and/or PGE on demand (but not less than 10 days after the amount necessary determination of such Excess Payment and written notice has been delivered to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine Executive) the amount of the Overpayment that has been made and any such Overpayment (together with Excess Payment plus interest at an annual rate equal to the rate Applicable Federal Rate provided for in Section 1274(b)(21274(d) of the CodeCode from the date the Gross-Up Payment (to which the Excess Payment relates) shall be promptly was paid by to Executive until the date of repayment to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise TaxPEI and/or PGE. (ivd) This section 8(e) will apply only Notwithstanding anything contained in this Agreement to the contrary, in the event that, immediately prior according to the change in ownership Determination, an Excise Tax will be imposed on any Payment or control giving rise Payments, PEI and/or PGE collectively shall pay to the applicable government taxing authorities as Excise TaxTax withholding, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G amount of the CodeExcise Tax that PEI and/or PGE has actually withheld from the Payment or Payments.

Additional Payments. (i) Anything in In the event Executive becomes entitled to ------------------- payments under Article 5 of this Agreement, Employer shall cause its independent auditors promptly to review, at Employer's sole expense, the applicability of Section 4999 of the Code to such payments. If such auditors shall determine that any payment or distribution of any type by Employer to Executive or for his benefit, whether paid or payable or distributed or distributable pursuant to the terms of this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) to or for the benefit of Executive otherwise (the “"Total Payments”) "), would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners Executive shall pay be entitled to Executive receive an additional cash payment (a “"Gross-Up Payment”") in within 30 days of such determination equal to an amount such that after payment by Executive of all taxes (including any interest or penalties imposed with respect to such taxes), including any Excise Tax) , imposed upon the Gross-Up Payment, Executive retains would retain an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be madeTotal Payments. For purposes of determining the amount of the Gross-Up Paymentforegoing determination, Executive Executive's tax rate shall be deemed to (A) pay federal income taxes at be the highest statutory marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal Federal tax rate (on a combined basis) (including Executive's share of taxation for the calendar year F.I.C.A. and Medicare taxes) then in which the Gross-Up Payment effect. If no determination by Employer's auditors is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income. (ii) Subject made prior to the provisions of Section 8(e)(i), all determinations time a tax return reflecting the Total Payments is required to be made under this Section 8(e)filed by Executive, including whether and when Executive will be entitled to receive a Gross-Up Payment calculated on the basis of the Total Payments reported by Executive in such tax return, within 30 days of the filing of such tax return. In all events, if any tax authority determines that a greater Excise Tax should be imposed upon the Total Payments than is requireddetermined by the Employer's independent auditors or reflected in Executive's tax return pursuant to this Section 5.05, Executive shall be entitled to receive the full Gross-Up Payment calculated on the basis of the amount of such Gross-Up Payment, and the assumptions Excise Tax determined to be utilized in arriving at payable by such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive tax authority from Employer within fifteen (15) business 30 days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effectdetermination. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything Notwithstanding anything in this Agreement Agreement, the 2000 Equity Award Plan, or any other agreement or plan to the contrary notwithstandingcontrary, in the event it shall be is determined that any payment, award, benefit payments or distribution (distributions by the Corporation or any acceleration affiliate (as defined under the Securities Act of 1933, as amended, and the regulations thereunder) thereof or any payment, award, benefit or distribution) other person to or for the benefit of Executive the Executive, whether paid or payable pursuant to the terms of this Agreement, or pursuant to any other agreement or arrangement with the Corporation or any such affiliate (the “"Payments”) "), would be subject to the excise tax imposed by Section 4999 of the Code, or any successor provision, or any interest or penalties are incurred by Executive with respect to such the excise tax (such the excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners shall pay the Executive will be entitled to Executive receive an additional payment from the Corporation (a “"Gross-Up Payment”") in an amount such that after payment by the Executive of all taxes (including including, without limitation, any interest or penalties imposed with respect to such taxes and any Excise Tax) imposed upon the Gross-Up Payment, the Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion Payments. The amount of the Gross-Up Payment will be calculated by the Corporation's independent accounting firm, engaged immediately prior to the event that triggered the payment, in consultation with the Corporation's outside legal counsel. For purposes of making the calculations required by this Section, the accounting firm may make reasonable assumptions and approximations concerning applicable taxes and may rely on reasonable, good faith interpretations concerning the application of Sections 280G and 4999 of the Code, provided that the accounting firm's determinations must be made with substantial authority (within the meaning of Section 6662 of the Code). The Gross-Up Payment will be paid on the Executive’s adjusted gross income and 's last day of employment or on the highest applicable marginal rate occurrence of federal income taxation for the calendar year event that results in which the imposition of the Excise Tax, if later. If the precise amount of the Gross-Up Payment cannot be determined on the date it is to be madepaid, an amount equal to the best estimate of the Gross-Up Payment will be made on that date and, within 10 days after the precise calculation is obtained, either the Corporation will pay any additional amount to the Executive or the Executive will pay any excess amount to the Corporation, as the case may be. For purposes If subsequently the Internal Revenue Service (the "IRS") claims that any additional Excise Tax is owing, an additional Gross-Up Payment will be paid to the Executive within 30 days of determining the Executive providing substantiation of the claim made by the IRS. After payment to the Executive of the Gross-Up Payment, the Executive will provide to the Corporation any information reasonably requested by the Corporation relating to the Excise Tax, the Executive will take those actions as the Corporation reasonable requests to contest the Excise Tax, cooperate in good faith with the Corporation to effectively contest the Excise Tax and permit the Corporation to participate in any proceedings contesting the Excise Tax. The Corporation will bear and pay directly all costs and expenses (including any interest or penalties on the Excise Tax), and indemnify and hold the Executive harmless, on an after-tax basis, from all such costs and expenses related to such contest. Should it ultimately be determined that any amount of an Excise Tax is not properly owed, the Executive will refund to the Corporation the related amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything Notwithstanding anything in this Agreement Agreement, the 2000 Equity Award Plan, or any other agreement or plan to the contrary notwithstandingcontrary, in the event it shall be is determined that any payment, award, benefit payments or distribution (distributions by the Corporation or any acceleration affiliate (as defined under the Securities Act of 1933, as amended, and the regulations thereunder) thereof or any payment, award, benefit or distribution) other person to or for the benefit of Executive the Executive, whether paid or payable pursuant to the terms of this Agreement, or pursuant to any other agreement or arrangement with the Corporation or any such affiliate (the “"Payments”) "), would be subject to the excise tax imposed by Section 4999 of the Code, or any successor provision, or any interest or penalties are incurred by Executive with respect to such the excise tax (such the excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners shall pay the Executive will be entitled to Executive receive an additional payment from the Corporation (a “"Gross-Up Payment”") in an amount such that after payment by the Executive of all taxes (including including, without limitation, any interest or penalties imposed with respect to such taxes and any Excise Tax) imposed upon the Gross-Up Payment, the Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion Payments. The amount of the Gross-Up Payment will be calculated by the Corporation's independent accounting firm, engaged immediately prior to the event that triggered the payment, in consultation with the Corporation's outside legal counsel. For purposes of making the calculations required by this Section, the accounting firm may make reasonable assumptions and approximations concerning applicable taxes and may rely on reasonable, good faith interpretations concerning the application of Sections 280G and 4999 of the Code, provided that the accounting firm's determinations must be made with substantial authority (within the meaning of Section 6662 of the Code). The Gross-Up Payment will be paid on the Executive’s adjusted gross income and 's last day of employment or on the highest applicable marginal rate occurrence of federal income taxation for the calendar year event that results in which the imposition of the Excise Tax, if later. If the precise amount of the Gross-Up Payment cannot be determined on the date it is to be madepaid, an amount equal to the best estimate of the Gross-Up Payment will be made on that date and, within 10 days after the precise calculation is obtained, either the Corporation will pay any additional amount to the Executive or the Executive will pay any excess amount to the Corporation, as the case may be. For purposes If subsequently the Internal Revenue Service (the "IRS") claims that any additional Excise Tax is owing, an additional Gross-Up Payment will be paid to the Executive within 30 days of determining the amount Executive providing substantiation of the claim made by the IRS. After payment to the Executive of the Gross-Up Payment, the Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income. (ii) Subject will provide to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained Corporation any information reasonably requested by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise Corporation relating to the Excise Tax, the Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to will take those actions as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both Corporation reasonable requests to contest the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided cooperate in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes good faith with the Internal Revenue Service Corporation to effectively contest the Excise Tax and permit the Corporation to participate in connection with any proceedings contesting the Excise Tax. . The Corporation will bear and pay directly all costs and expenses (iv) This section 8(e) will apply only in including any interest or penalties on the event that, immediately prior to the change in ownership or control giving rise to Excise Tax), and indemnify and hold the Company has stock that is “readily tradeable Executive harmless, on an established securities market” as defined in regulations issues under Section 280G of the Code.after-tax basis, from all such costs and expenses related to such

Additional Payments. (ia) Anything in this Agreement to the contrary notwithstanding, in the event it shall be is determined (as hereafter provided) that any payment, award, benefit payment or distribution (or any acceleration of any payment, award, benefit or distribution) to or for your benefit, whether paid or payable or distributed or distributable pursuant to the benefit terms of Executive this Agreement or otherwise pursuant to or by reason of any other agreement, policy, plan, program or arrangement or similar right (the “Payments”) any such payment or distribution, a "Payment"), would be subject to the excise tax imposed by Section 4999 of the CodeCode (or any successor provision thereto), or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners you shall pay be entitled to Executive receive an additional payment or payments (a “"Gross-Up Payment”") in an amount such that that, after payment by Executive you of all taxes (including federal, state, and local taxes and any interest or penalties imposed with respect to such taxes and including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains you retain (or have withheld and credited on your behalf for tax purposes) an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross incomePayments. (iib) Subject to the provisions of Section 8(e)(i)8(e) hereof, all determinations required to be made under this Section 8(e8 (including whether an Excise Tax is payable by you, the amount of such Excise Tax, whether a Gross-Up Payment is required, and the amount of such Gross-Up Payment), including whether shall be made by a nationally recognized legal or accounting firm (the "Firm") selected by you in your sole discretion. You agree to direct the Firm to submit its determination and when detailed supporting calculations to both you and the Trust within 15 calendar days after the Date of Termination, if applicable, or such earlier time or times as may be requested by you or the Trust. If the Firm determines that any Excise Tax is payable by you and that a Gross-Up Payment is required, the amount of such Trust shall pay you the required Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive Payment within fifteen (15) five business days of the after receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “Determination”). All fees determination and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Paymentcalculations. If the Accounting Firm determines that no Excise Tax is payable by Executiveyou, it shall, at the same time as it makes such determination, furnish you with an opinion that you have substantial authority not to report any Excise Tax on your federal income tax return. Any determination by the Firm as to the amount of the Gross-Up Payment shall furnish Executive with a written opinion to such effect. (iii) be binding upon you and the Trust. As a result of the uncertainty in the application of Section 4999 of the Code (or any successor provision thereto) at the time of the Determinationinitial determination by the Firm hereunder, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Trust should have been made (“an "Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”"), consistent with the calculations required to be made hereunder. In the event that the Executive Trust exhausts its remedies pursuant to Section 8(e) hereof and you thereafter is are required to make a payment of any Excise Tax or additional Excise Tax, you may direct the Accounting Firm shall to determine the amount of the Underpayment (if any) that has occurred and any to submit its determination and detailed supporting calculations to both you and the Trust as promptly as possible. Any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners the Trust to you, or for your benefit, within five business days after receipt of such determination and calculations. (c) You and the benefit Trust shall each provide the Firm access to and copies of Executiveany books, records and documents in the possession of the Trust or you, as the case may be, reasonably requested by the Firm, and otherwise cooperate with the Firm in connection with the preparation and issuance of the determination contemplated by Section 8(b) hereof. (d) The fees and expenses of the Firm for its services in connection with the determinations and calculations contemplated by Section 8(b) hereof shall be borne by the Trust. In If such fees and expenses are initially paid by you, the event Trust shall reimburse you the full amount of such fees and expenses within five business days after receipt from you of a statement therefor and reasonable evidence of your payment thereof. (e) You agree to notify the Trust in writing of any claim by the Internal Revenue Service that, if successful, would require the payment by the Trust of a Gross-up Payment exceeds Up Payment. Such notification shall be given as promptly as practicable but no later than ten business days after you actually receive notice of such claim. You agree to further apprise the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount Trust of the Overpayment that has been made nature of such claim and any the date on which such Overpayment claim is requested to be paid (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperateeach case, to the extent his expenses are reimbursed known by SSP Partnersyou). You agree not to pay such claim prior to the earlier of (i) the expiration of the 30-calendar-day period following the date on which you give such notice to the Trust and (ii) the date that any payment or amount with respect to such claim is due. If the Trust notifies you in writing at least five business days prior to the expiration of such period that it desires to contest such claim, you agree to: (i) provide the Trust with any reasonable requests written records or documents in your possession relating to such claim reasonably requested by SSP Partners or the Company Trust; (ii) take such action in connection with any contests or disputes contesting such claim as the Trust shall reasonably request in writing from time to time, including without limitation accepting legal representation with respect to such claim by an attorney competent in respect of the subject matter and reasonably selected by the Trust; (iii) cooperate with the Internal Revenue Service Trust in good faith in order effectively to contest such claim; and (iv) permit the Trust to participate in any proceedings relating to such claim; provided, however, that the Trust shall bear and pay directly all costs and expenses (including interest and penalties) incurred in connection with such contest and shall indemnify and hold you harmless, on an after-tax basis, for and against any Excise Tax or income tax, including interest and penalties with respect thereto, imposed as a result of such representation and payment of costs and expenses. Without limiting the foregoing provisions of this Section 8(e), the Trust shall control all proceedings taken in connection with the Excise Tax. (iv) This section contest of any claim contemplated by this Section 8(e) will apply only and, at its sole option, may pursue or forego any and all administrative appeals, proceedings, hearings and conferences with the taxing authority in respect of such claim (provided, however, that you may participate therein at your own cost and expense) and may, at its option, either direct you to pay the event thattax claimed and sue ▇▇▇ a refund or contest the claim in any permissible manner, immediately prior and you agree to prosecute such contest to a determination before any administrative tribunal, in a court of initial jurisdiction and in one or more appellate courts, as the change in ownership or control giving rise Trust shall determine; provided, however, that if the Trust directs you to Excise Taxpay the tax claimed and sue ▇▇▇ a refund, the Company has stock that is “readily tradeable Trust shall advance the amount of such payment to you on an established securities market” as defined in regulations issues under Section 280G interest-free basis and shall indemnify and hold you harmless, on an after-tax basis, from any Excise Tax or income tax including interest or penalties with respect thereto, imposed with respect to such advance; and provided further, however, that any extension of the Code.statute of limitations relating to payment of taxes for your taxable year with respect to which the contested amount is claimed

Additional Payments. (i) Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) by the Company or any entity which effectuates a Change in Control (or other change in ownership) to or for the benefit of Executive (the “"Payments”") would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “"Excise Tax”"), then SSP Partners the Company shall pay to Executive an additional payment (a “"Gross-Up Payment”") in an amount such that after payment by Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment equal to the sum of (x) the Excise Tax imposed upon the Payments and (y) the product of any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s 's adjusted gross income and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, taxes and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s 's adjusted gross income. Notwithstanding the foregoing provisions of this Section 8(e)(i), if it shall be determined that Executive is entitled to a Gross-Up Payment, but that the Payments would not be subject to the Excise Tax if the Payments were reduced by an amount that is less than 5% of the portion of the Payments that would be treated as "parachute payments" under Section 280G of the Code, then the amounts payable to Executive under this Agreement shall be reduced (but not below zero) to the maximum amount that could be paid to Executive without giving rise to the Excise Tax (the "Safe Harbor Cap"), and no Gross-Up Payment shall be made to Executive. The reduction of the amounts payable hereunder, if applicable, shall be made by reducing first the payments under Section 8(a)(i)(D), unless an alternative method of reduction is elected by Executive. For purposes of reducing the Payments to the Safe Harbor Cap, only amounts payable under this Agreement (and no other Payments) shall be reduced. If the reduction of the amounts payable hereunder would not result in a reduction of the Payments to the Safe Harbor Cap, no amounts payable under this Agreement shall be reduced pursuant to this provision. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, the reduction of the Payments to the Safe Harbor Cap and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public accounting firm that is retained by the Company (the “"Accounting Firm”"). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the Change in Control (or change in ownership or control giving rise to the Excise Taxownership), Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations both to the Company and Executive within fifteen (15) business days of the receipt of notice from the Company or the Executive that there has been a Payment, or such earlier time as is requested by the Company (collectively, the “"Determination”"). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm determines that no Excise Tax is payable by Executive, it shall furnish Executive with a written opinion to such effect, and to the effect that failure to report the Excise Tax, if any, on Executive's applicable federal income tax return will not result in the imposition of a negligence or similar penalty. In the event the Accounting Firm determines that the Payments shall be reduced to the Safe Harbor Cap, it shall furnish Executive with a written opinion to such effect. The Determination by the Accounting Firm shall be binding upon the Company and Executive. (iii) As a result of the uncertainty in the application of Section 4999 of the Code at the time of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners the Company should have been made (“"Underpayment”") or Gross-Up Payments are made by SSP Partners the Company which should not have been made (“"Overpayment”"), consistent with the calculations required to be made hereunder. In the event that the Executive thereafter is required to make payment of any Excise Tax or additional Excise Tax, the Accounting Firm shall determine the amount of the Underpayment that has occurred and any such Underpayment (together with interest at the rate provided in Section 1274(b)(2)(B) of the Code) shall be promptly paid by SSP Partners the Company to or for the benefit of Executive. In the event the amount of the Gross-up Payment exceeds the amount necessary to reimburse the Executive for his her Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his her expenses are reimbursed by SSP Partnersthe Company, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Tax, the Company has stock that is “readily tradeable on an established securities market” as defined in regulations issues under Section 280G of the Code.

Additional Payments. (i) Anything in 5.7.1 To the extent any compensation received under the Nonqualified Stock Option Agreement, under any other awards under the 2008 Plan or under this Agreement to the contrary notwithstanding, in the event it shall be determined that any payment, award, benefit or distribution (or any acceleration of any payment, award, benefit or distribution) to or for the benefit of Executive (the “Payments”) would be subject to the excise tax imposed by Section 4999 of the Code, or any interest or penalties are incurred by Executive with respect to such excise tax Code (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”), then SSP Partners shall the Company will pay to Executive an additional payment amount (a the “Gross-Up Payment”) in an amount such that after payment the net amount retained by Executive of all taxes (including any Excise Tax) imposed upon the Gross-Up Payment, Executive retains an amount of the Gross-Up Payment shall be equal to the sum of (x) the compensation Executive would have received had there been no Excise Tax imposed upon imposed. 5.7.2 Upon any payment to Executive in connection with a Change in Control or a termination of this Agreement, the Payments Company shall, at the Company’s expense, cause an independent public accounting firm mutually agreeable to the Company and (y) Executive to determine whether the product of payment would be subject to any deductions disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income Excise Tax and the highest applicable marginal rate of federal income taxation for the calendar year in which the Gross-Up Payment is to be made. For purposes of determining if so, the amount of the Gross-Up Payment, Executive shall be deemed to (A) pay federal income taxes at the highest marginal rates of federal income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, (B) pay applicable state and local income taxes at the highest marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes, and (C) have otherwise allowable deductions for federal income tax purposes at least equal to those which could be disallowed because of the inclusion of the Gross-Up Payment in Executive’s adjusted gross income. (ii) Subject to the provisions of Section 8(e)(i), all determinations required to be made under this Section 8(e), including whether and when a Gross-Up Payment is required, the amount of such Gross-Up Payment, and the assumptions to be utilized in arriving at such determinations, shall be made by a nationally recognized public . Such accounting firm that is retained by the Company (the “Accounting Firm”). In the event that the Accounting Firm is serving as accountant or auditor for the individual, entity or group effecting the change in ownership or control giving rise to the Excise Tax, Executive may appoint another nationally recognized public accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to as the Accounting Firm hereunder). The Accounting Firm shall provide detailed supporting calculations to both to the Company and Executive within fifteen (15) business days of the receipt of after receiving notice from the Company that such payments have been made (or the Executive that there has been a Payment, or at such earlier time as is requested by the Company (collectively, the “Determination”Company). All fees and expenses of the Accounting Firm shall be borne solely by SSP Partners or the Company and the Company shall enter into any agreement requested by the Accounting Firm in connection with the performance of the services hereunder. The Gross-up Payment under this Section 8(e) with respect to any Payments shall be made no later than thirty (30) days following such Payment. If the Accounting Firm accounting firm determines that no Excise Tax is payable by Executive, it the accounting firm shall furnish provide Executive with a written opinion that the failure to such effect. (iii) As a report an excise tax on Executive’s applicable federal income tax return would not result of the uncertainty in the application imposition of Section 4999 of any penalty. In the Code event the Excise Tax is subsequently determined to be less than the amount taken into account in calculating the Gross-Up Payment, Executive shall repay to the Company, at the time that the amount of such reduction in Excise Tax is finally determined, the portion of the Determination, it is possible that Gross-Up Payments which will not have been made by SSP Partners should have been made (“Underpayment”) or Gross-Up Payments are made by SSP Partners which should not have been made (“Overpayment”), consistent with the calculations required Payment attributable to be made hereundersuch reduction. In the event that the Executive thereafter Excise Tax is required determined to make payment exceed the amount taken into account (including by reason of any payment the existence or amount of which cannot be determined at the time of the Gross-Up Payment), the Company shall make an additional gross-up payment to Executive in respect of such excess (plus any penalty, interest or Excise Tax or additional Excise Tax, payable with respect to such excess) at the Accounting Firm shall determine time that the amount of such excess is finally determined, such that Executive retains the Underpayment that has occurred same amount of compensation and any such Underpayment benefits Executive would have received had there been no Excise Tax imposed. 5.7.3 The Company shall pay the Gross-Up Payment not later than the fifth day following the date of termination of this Agreement (together with interest at or if there is no termination, the rate provided in Section 1274(b)(2)(B) fifth day following the date of the Code) shall be promptly paid by SSP Partners to or for the benefit of Executive. In the event Change in Control); provided, however, that if the amount of the Gross-up Up Payment exceeds the amount necessary to reimburse the Executive for his Excise Tax, the Accounting Firm shall determine the amount of the Overpayment that has been made and any cannot be finally determined on or before such Overpayment (together with interest at the rate provided in Section 1274(b)(2) of the Code) shall be promptly paid by Executive to or for the benefit of the Company. Executive shall cooperate, to the extent his expenses are reimbursed by SSP Partners, with any reasonable requests by SSP Partners or the Company in connection with any contests or disputes with the Internal Revenue Service in connection with the Excise Tax. (iv) This section 8(e) will apply only in the event that, immediately prior to the change in ownership or control giving rise to Excise Taxday, the Company has stock that is “readily tradeable shall pay Executive on such day an established securities market” as defined estimate determined in regulations issues under Section 280G good faith by the Company of the Codeminimum amount of such payment and shall pay the remainder of such payment as soon as the amount thereof can be determined but in no event later than the thirtieth day after the date of termination (or the date of the Change in Control, as the case may be).