Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Republic Bank Commitment. . . . . . . . . . . . . . . . . . . . . . . . 2

Preparing for Tax Season. . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Products OverviewElectronic Refund Checks and Deposits (ERC/ERDs)

What.is.an.ERC/ERD?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4How.long.does.an.ERC/ERD.take? . . . . . . . . . . . . . . . . . . . 4Why.do.taxpayers.choose.ERC/ERDs?. . . . . . . . . . . . . . . . 4How.much.does.an.ERC/ERD.cost? . . . . . . . . . . . . . . . . . . 4

Refund Anticipation LoanWhat.is.a.RAL?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4How.long.does.a.RAL.take? .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . 4Why.do.taxpayers.choose.RALs?. . . . . . . . . . . . . . . . . . . . . 4How.much.does.a.RAL.cost? . . . . . . . . . . . . . . . . . . . . . . . . 4RAL.Details. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Important.Information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Prior.Year.Debt.Collection. . . . . . . . . . . . . . . . . . . . . . . . . . . 5Spousal.Opt-Out. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Handling.Denied.RALs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Collection.of.Defaulted.RALs. . . . . . . . . . . . . . . . . . . . . . . . 5Review.of.Declined.RALs. . . . . . . . . . . . . . . . . . . . . . . . . . . . 5RAL.Disqualification.Criteria. . . . . . . . . . . . . . . . . . . . . . . . . 5

Disbursement OptionsBank Check

Check.Issuance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6Check.Expiration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6Duplicate.Checks. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6Check.Print.Confirmation.Files . . . . . . . . . . . . . . . . . . . . . . 7

ACH Direct DepositDirect.Deposit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Pre-Note . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7ACH. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Money Clip CardMoney.Clip.Card.Usage. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8ERO.Issuing.Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8Money.Clip.Card.Costs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8Money.Clip.Fee.Schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Check Cashing OptionsBank Affiliations

Republic.Bank. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Bank.of.America. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Wells.Fargo/Wachovia.Bank. . . . . . . . . . . . . . . . . . . . . . . . . 11Chase. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Retail PartnersWalmart. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11Grocery.and.Convenience.Stores. . . . . . . . . . . . . . . . . . . . 11

Handling Check Cashing Issues. . . . . . . . . . . . . . . . . . . . . . 12Establishing Local Service. . . . . . . . . . . . . . . . . . . . . . . . . . . 12Authorization Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

ComplianceRefund Options and Costs

A.RAL.is.a.Loan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13If.a.RAL.is.Approved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14If.a.RAL.is.Not.Approved . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1448.Hour.Cancellation.Policy. . . . . . . . . . . . . . . . . . . . . . . . . 14

Treating Customers Fairly and Consistently. . . . . . . . . 14Adverse Action Notices. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15Truth-In-Lending Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15Consumer Rights - Truth In Savings & ElectronicFund Transfers Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16Protecting Customer Information

Confidential.Customer.Information. . . . . . . . . . . . . . . . . . 17Document.Storage.Requirements. . . . . . . . . . . . . . . . . . . 17Physical.Security.Requirements . . . . . . . . . . . . . . . . . . . . . 17Data.Security.Requirements. . . . . . . . . . . . . . . . . . . . . . . . . 17

Customer Identification Requirements. . . . . . . . . . . . . . 18Spousal Opt-Out for Married Filing Joint Returns

Examples. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19Bank.Product.Application.and.Agreement. . . . . . . . . . . 20Important.Things.to.Remember.about.SpousalOpt-Outs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Bank Products for Armed Forces Service Members. . 21Privacy Notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21Steps Required When Processing a Bank Product

Explain.Refund.Options.and.Costs. . . . . . . . . . . . . . . . . . . 22Review.Debt.Notification.Form. . . . . . . . . . . . . . . . . . . . . . 22Complete.the.Application. . . . . . . . . . . . . . . . . . . . . . . . . . . 22Print.Required.Documents. . . . . . . . . . . . . . . . . . . . . . . . . . 23Review.Printed.Documents . . . . . . . . . . . . . . . . . . . . . . . . . 23Taxpayer(s).Signature. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23Taxpayer.Copies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23Retain.Documents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

Tax Office Employee Training Requirement .. .. .. .. .. .. .. .. . 23Compliance and Customer Disclosure Materials. . . . . 23

ERO.Training. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23Taxpayer.Education. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

ERO MonitoringOnsite.Audits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24Offsite.Audits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24Mystery.Shops. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24Additional.Monitoring. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

Electronic Signature and Storage (ESS) Policy. . . . . . . 25Power of Attorney. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

ERO Advertising GuidelinesAdvertising Review Process . . . . . . . . . . . . . . . . . . . . . . . . . 26Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26Basic Advertising Standards. . . . . . . . . . . . . . . . . . . . . . . . . 27Federal Laws Dealing with Credit Advertising

Truth.in.Lending.Act.(Regulation.Z). . . . . . . . . . . . . . . . . . 27Equal.Credity.Opportunity.Act.(Regulation.B). . . . . . . . 28Unfair.Or.Deceptive.Acts.or.Practices.Act(Regulation.AA). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28Required.Disclosure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29Dos.and.Don’ts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29

Table of Contents

Table of Contents

Table of Contents

Fraud Detection and PreventionIdentified Areas of Concern

Earned.Income.Tax.Credit.(EITC). . . . . . . . . . . . . . . . . . . . . 30EITC.Red.Flags. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30Schedule.C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30Education.Credit.and.Refundable.Education.Credit . . 30

Fraudulent IdentityTaxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31Dependents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31Social.Security.Card. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31Forms.W-2,.1099.and.4852. . . . . . . . . . . . . . . . . . . . . . . . . . 31Miscellaneous.Red.Flags. . . . . . . . . . . . . . . . . . . . . . . . . . . . 32What.To.Do.If.You.Suspect.Fraud . . . . . . . . . . . . . . . . . . . . 32Disqualification.and.Suspension.for.Fraud.orEngaging.in.Unacceptable.Practices. . . . . . . . . . . . . . . . . 32Other.Loss.Prevention.Activities. . . . . . . . . . . . . . . . . . . . . 32Republic.Bank.Fraud.Prevention. . . . . . . . . . . . . . . . . . . . . 32

Preparation FeesRepublic Bank Fee Policy. . . . . . . . . . . . . . . . . . . . . . . . . . . . 33Submitting Preparation Fees

Tax.Preparation.Fee. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33Transmitter.Fee. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33

Payment of Preparation Fees. . . . . . . . . . . . . . . . . . . . . . . . 33

ProceduresCanceling Bank Products

Canceling.a.RAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35Canceling.an.ERC. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35Adding.a.RAL.to.an.ERC/ERD. . . . . . . . . . . . . . . . . . . . . . . . 35Changes.to.a.Direct.Deposit.Product. . . . . . . . . . . . . . . . 35

Requesting a Re-IssueMisprinted.or.Damaged.Checks. . . . . . . . . . . . . . . . . . . . . 35Authorization.Resets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36Stop.Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36Expired.Checks.From.a.Prior.Season. . . . . . . . . . . . . . . . . 36Expired.Checks.From.Current.Tax.Season. . . . . . . . . . . . 36Deceased.Taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36

Misrouted Refunds or RALsDirect.Deposit.Into.Incorrect.Bank.Account. . . . . . . . . . 37

Preventing Unpostables. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37Possible Reasons for IRS Delay . . . . . . . . . . . . . . . . . . . . . . 37

Online SupportThe Tax Information Center (TIC). . . . . . . . . . . . . . . . . . . . 38Navigating the TIC

Dashboard . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39Support. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39Taxpayer.Information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39Office.Information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40

I.T. Requirements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40

Hours of Opertation/Contact InfoExtended.Tax.Season.Hours. . . . . . . . . . . . . . . . . . . . . . . . . . . 41Regular.Hours . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41Contact.Info. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41End.of.Tax.Season. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41

ERO Agreement . . . . . . . . . . . . . . . . . . . . ERO.Agreement.1.-.4

AppendixCancel Product Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AStop Payment and Indemnification Bond . . . . . . . . . . . BACH Research Form. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CRe-Issued Check Form. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DAuthorization Reset Form . . . . . . . . . . . . . . . . . . . . . . . . . . . ETaxpayer Maintenance Form . . . . . . . . . . . . . . . . . . . . . . . . FRAL Review Form. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GAdding a RAL to an ERC/ERD Form .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . HTaxpayer Check Log . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ITaxpayer Money Clip Card Log . . . . . . . . . . . . . . . . . . . . . . J

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•New RAL Program – In. the. 2010/2011. tax. season,. Republic. Bank. &.Trust. Company. (“Republic. Bank”). will. offer.Refund.Anticipation.Loans.(RALs).that.may.be.chosen.in.addition.to.the.ERC/ERD.for.customers.who.want.to.pay.extra.to.receive.money.in.24.hours.or.less ...All.RALs.are.loans.in.the.amount.of.$1,561 .22.to.approved.taxpayers ...The.taxpayer.must.have.an.anticipated.refund.amount.that.is.at.least.$2,000 .00.and.the.refund.must.be.enough.to.cover.the.loan.amount.plus.all.fees,.including.those.charged.by.tax.preparers ...Bank.fees.for.the.RAL.will.consist.of.a.Finance.Charge.of.$16 .22.and.a.Credit.Investigation.Fee.of.$45 .00 ...This.will.result.in.a.net.proceeds.check.to.the.taxpayer.of.$1,500 .00 ...When.money.is.received.from.the.IRS.to.repay.the.loan,.the.remaining.funds.will.be.issued.to.the.taxpayer.as.an.ERC.or.ERD ...The.Tax.Refund.Administration.Fee.will.remain.at.$29 .95.and.will.be.charged.upon.the.issuance.of.ERCs.or.ERDs ...See.the.Product.Overview.Section.for.more.details ..

•Payment of Preparation Fees - In.addition.to.modified.loan.amounts.and.pricing,.we.will.no.longer.be.able.to.pay.tax.preparation.fees.out.of.the.loan.proceeds .. . Instead.tax.preparation.fees.will.be.paid.when.the.customer’s.refund.money.is.received ..

•Debt Indicator No Longer Available to Taxpayers – The.above.changes.are.a.direct.result.of.the.IRS.decision.to.no.longer.supply.taxpayers.with.a.Debt.Indicator.which.provided.notification.that.some.or.all.of.the.refund.would.be.offset.due.to.existing.Federal.debts.such.as.back.taxes.or.unpaid.child.support ..Except.for.going.to.the.IRS.website,.taxpayers.will.have.no.way.to.be.notified.if.their.refund.is.going.to.be.reduced ..

We.encourage.you.and.your.customers.to.voice.your.opinion.about.the.IRS.decision.to.eliminate.the.Debt.Indicator.by.contacting.your.representative.in.the.Federal.government .. .For.assistance.finding.contact.information.for.your.Congressperson.or.Senator.go.to.www .WhoIsMyRepresentative .com .

• State Refund Indicator Added to Bank Application -.There.is.a.new.field.on.the.bank.application.to.indicate.if.a.taxpayer’s.state.refund.will.be.routed.to.Republic.Bank.as.part.of.their.bank.product.selection ...If.the.taxpayer’s.application.does.not.indicate.that.a.state.refund.would.be.routed.to.Republic.Bank.and.we.receive.a.state.refund,.the.refund.will.not.be.processed.and.will.be.returned.to.the.appropriate.state.taxing.authority ...Refer.to.your.software.provider.for.further.details .

• Elimination of Additional Charge for States.-.We.are.pleased.to.announce.the.elimination.of.the.additional.$10 .00.charge.for.State.ERCs.and.ERDs ..This.means.that.your.customers.will.only.pay.a.$29 .95.Tax.Refund.Administration.Fee.one.time.to.cover.the.processing.of.all.of.their.Federal.and/or.State.refund(s) ..After.the.RAL.payoff,.the.$29 .95.Tax.Refund.Administration.Fee.and.preparation.fees.will.be.deducted.from.whichever.refund.is.received.by.the.bank.first ..Please.make.a.point.to.explain.this.great.benefit.to.all.of.your.customers!

•Money Clip - We. are. excited. to. announce. the. Republic. Bank. Money. Clip. card. as. a. disbursement. option. for. the.upcoming.tax.season ...Each.customer.who.chooses.to.direct.their.refund.money.to.this.VISA.branded.prepaid.card.will.receive.a.$15.credit.on.their.card!..Availability.varies.by.tax.software.provider .. .See.the.Disbursement.Options.section.for.more.details .

• Contact Information – It. is.very. important.that.the. information.on.file.for.your.office.such.as.contact.persons,.phone.numbers,.email.addresses.and.mailing.addresses.are.completely.up-to-date.and.accurate ...If.any.changes.are.necessary,.please.submit.an.updated.enrollment.record.through.your.tax.software.provider .

•No Information Sharing Opt-Out Form – Republic.Bank’s.updated.Privacy.Notice.(located.in.the.back.of.the.BANK.PRODUCT.APPLICATION.AND.AGREEMENT).no.longer.contains.an.option.for.the.customer.to.opt-out.of.information.sharing.by.filling.out.and.sending.in.a.form ...This.change.was.made.because.Republic.Bank.does.not..share.taxpayer.information.outside.of.required,.legal.exceptions .

Introduction

Thank you.for.using.Republic.Bank.as.your.provider.of.tax.refund.related.bank.products ...We.value.the.opportunity.to.provide.our.services.to.you.and.your.customers ...

Please.take.the.time.to.read.this.handbook.carefully.prior.to.the.beginning.of.e-filing.so.you.will.be.able.to.accurately.and.efficiently.process.bank.products ...Please pay special attention to the important updates listed below for the 2010/2011 tax season:

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At.Republic.Bank,.we.hold.ourselves.to.the.same.high.standard.that.we.expect.from.the.tax.offices.that.offer.our.products .. .Our.Responsible.RAL.Program.focuses.on.the.following.areas.to.promote.integrity.and.fairness.throughout.our.business .

TrainingThis. mandatory. online. compliance. training. helps. ensure. that. everyone.involved. in. processing. bank. products. understands. the. requirements. and.procedures .

Consumer Friendly PoliciesIf.a.loan.is.not.paid.back.in.full.due.to.a.reduced.or.unfunded.refund,.we.do.not.charge.additional.interest.or.late.fees,.report.non-payment.to.consumer.credit. reporting. agencies,. or. pursue. taxpayers. in. any. form. of. litigation. or.foreclosure .

Information & DisclosureAt.no.charge,.we.provide.all.tax.offices.with.informational.posters,.brochures.and.guides.in.English.and.Spanish.to.assist.in.disclosing.the.terms.and.costs.associated.with.bank.products ...Additionally,.we.work.with.your.tax.software.provider.to.build.a.simple,.step-by-step.process.for.submitting.bank.product.applications.that.includes.all.of.the.necessary.disclosures.and.customer.signatures .

Tax Office ReviewWe.monitor.tax.offices.onsite.and.remotely.with.audits.and.mystery.shops.to.verify.compliance.with.the.critical.requirements.of.offering.bank.products ...Offices.with.exemplary.performance.are.awarded.a.Responsible.RAL.5-Star.Rating .

Advertising ApprovalIn.addition.to.the.extensive.advertising.materials.we.provide,.we.also.offer.guidelines.and.a.review.process.for.any.additional.advertising. of. bank. products. you. would. like. to. produce .. . . . Before. approving,. we. confirm. that. the. information. is. correct,.straightforward.and.includes.the.proper.disclosures .

Affordable Check CashingTo. help. customers. save. money,. low. cost. check. cashing. is. available. at. some. of. the. nation’s. largest. institutions. and. retail.locations.including.Walmart,.Bank.of.America.and.Wells.Fargo ...See.the.Disbursement.Options.section.for.more.details.specific.to.your.area .

Republic Bank Is Committed To Offering Bank Products Responsibly

3

Take Online Compliance TrainingThe.Republic.Bank.Compliance.Training.is.designed.to.make.learning.the.requirements.of.processing.Bank.Products.as.intuitive.and.engaging.as.possible.for.you.and.your.staff ..Accessed.online,.Compliance.Training.is.required.every.year.for.all.employees,.contractors.or.others.who.will.be.offering.or.discussing.Bank.Products.with.customers.or.employees.who.have.access.to.confidential.customer.information ..Upon.completion,.a.unique.Republic.Bank.Identification.Number,.(or.RBIN),.will.be.assigned.that.is.valid.only.for.the.tax.season.the.training.covers ..THIS.NUMBER.MUST.BE.SAVED ..Every.preparer.will.need.to.enter.their.own.RBIN.on.each.Bank.Product.Application.that.they.submit.to.confirm.they.have.successfully.completed.training ...The.RBIN.assigned.is.unique.to.each.individual.and.must.not.be.shared.with.anyone.else,.including.co-workers.or.other.tax.preparers ..

Implement Security Requirements.

Before.the.first.customer.comes.in.the.door,.your.office.needs.to.be.set.up.to.protect.confidential.customer.information ..For.data.security,.make.sure.you.have.anti-virus.software,.a.firewall,.unique.user.IDs.and.passwords.(to.log.into.Windows,.not.just.your.tax.software).and.a.secure.wireless.network.if.you.have.one ..For.document.security,.you.will.need.a.locked.room.or.filing.cabinet,.a.shredder.and.locks.on.the.doors.to.the.outside ..

Submit Advertising for Approval.

Any.advertising.or.marketing.that.mentions.RALs,.ERCs.or.ERDs.must.first.be.approved.in.writing.by.Republic.Bank ..This.includes.but.is.not.limited.to.radio.or.television.scripts,.newspaper.or.magazine.ads,.internet.websites.or.advertisements,.point-of-sale.materials,.direct.mail.pieces,.newsletters.and.announcements ..Please.email.all. requests. for.advertising.or. marketing. approval. to. trsadvertising@republicbank .. com ..We. will. get. back. to. you. within. ten. business. days. with.approval.or.required.changes ..

Discard Outdated Bank Materials Due.to.changes.in.the.fees.charged.for.bank.products.and.the.associated.disclosures,.please.throw.away.all.marketing.materials.and.supplies.from.last.tax.season.or.prior.years ..All.materials.produced.by.Republic.Bank.have.the.production.month.and.year.in.the.bottom.right.corner.for.your.reference .

Order Supplies Now.that.you’ve.thrown.away.all.of.the.old.materials,.you’ll.need.new.stuff.to.promote.bank.products.and.help.explain.refund.and.loan.options.to.your.customers ..Most.items.are.free.and.a.few.items.are.charged.at.production.cost ..To.order.supplies,.just.log.into.the.TIC.and.click.on.Support ..

Remember,. you. will. automatically. receive. a. standard. starter. kit. which. includes. some. sample. marketing. materials,.instructional.documents.and.the.appropriate.number.of.checks.based.on.the.number.of.Bank.Products.you.processed.last.year ..Any.additional.supplies.you.order.prior.to.your.starter.kit.going.out.will.be.included.with.your.starter.kit.in.early.December ..

Come Up With a Check Cashing Game Plan Think.about.where.your.customers.will.be.able.to.cash.their.checks.in.your.area.and.make.contact.to.verify.the.limits.and.fees ..If.you.need.assistance.setting.up.a.relationship.with.a.local.bank,.follow.the.instructions.on.the.Check.Cashing.Assistance.screen.in.the.ERO.Support.section.of.the.TIC .

Get PTINs By Registering With IRS New.IRS.regulations.require.that.all.compensated.tax.return.preparers.will.need.to.obtain,.or.reapply.for,.a.Preparer.Tax.Identification.Number.(PTIN).and.pay.a.user.fee.of.$64 .25.per.year ..Go.to.www .irs .gov.for.more.information.on.preparer.registration.and.to.get.set.up.with.PTINs.prior.to.tax.season .

Research State and Local Laws and Regulations Do.some.research.to.find.out.if.your.city.or.state.has.special.registration,.licensing.or.disclosure.requirements.to.offer.bank.products.or.prepare.taxes ..If.there.are.any.special.requirements,.you.will.need.to.be.in.full.compliance.before.processing.any.bank.products .

Preparing for Tax Season

Bank Product DetailsElectronic Refund Checks and Deposits (ERC/ERDs)

What is an ERC/ERD?.–.An.Electronic.Refund.Check.or.Electronic.Refund.Deposit.(ERC/ERD).allows.the.taxpayer’s.refund.to.be.direct.deposited.from.the.IRS.or.State.with.Republic.Bank ...All.tax.preparation.and.other.fees.owed.by.the.taxpayer.are.deducted.from.the.refund.and.automatically.forwarded.to.the.appropriate.party ...Republic.Bank’s.$29 .95.Tax.Refund.Administration.Fee.is.also.deducted.from.the.refund ...The.remainder.of.the.refund.is.disbursed.to.the.taxpayer.by.a.bank.check.printed.at.the.tax.office.(ERC).or.by.direct.deposit.to.the.taxpayer’s.personal.bank.account.or.prepaid.debit.card.(ERD) .

How long does an ERC/ERD take?.–.When.an.ERC.or.ERD.is.issued.to.the.taxpayer.depends.on.when.the.IRS.or.State.releases.the.refund.to.Republic.Bank .. .Federal.refunds.from.an.e-file.return.are.typically.released.in.8.to.15.days .. .Once.received.by.Republic.Bank,.the.refund.is.immediately.processed.by.deducting.the.fees.and.releasing.the.money.according.to.the.disbursement.option.chosen.by.the.taxpayer ..

Why do taxpayers choose ERC/ERDs? – Taxpayers. generally. choose. an. ERC. or. ERD. so. they. can. have. their. taxes.professionally prepared. and. pay. tax. preparation. fees. with. their. refund. money .. . Additionally,. an. ERC. allows. unbanked.customers.the.benefit.of.having.their.refund.direct.deposited.rather.than.receiving.a.check.in.the.mail.from.the.IRS.in.21.to.28.days ...

How much does an ERC/ERD cost?. –. If. the. taxpayer. chooses. to. have. their. Federal. and/or. State. refund. deposited.with.Republic.Bank,.they.will.be.charged.a.$29 .95.Tax.Refund.Administration.Fee.by.the.Bank ..This.fee.will.be.charged.on.whichever.refund.is.received.by.the.Bank.first ...The.taxpayer.will.only.pay.the.$29 .95.Tax.Refund.Administration.Fee.once ...Additional.fees.charged.by.the.tax.preparer.for.preparation.and.filing.of.returns.may.apply .

Refund Anticipation Loan (RAL)What is a RAL?.–.A.Refund.Anticipation.Loan.(RAL).may.be.chosen.in.addition.to.the.ERC/ERD ...The.RAL.is.a.loan.in.the.amount.of.$1,561 .22.to.approved.applicants,.that.is.based.on.their.anticipated.refund ...A.RAL.is.applied.for.as.part.of.a.request.by.the.taxpayer.to.receive.an.ERC.or.ERD ...Taxpayers.must.have.an.anticipated.refund.amount.that.is.at.least.$2,000.and.the.refund.must.be.enough.to.cover.the.loan.plus.all.fees ...The.$1,561 .22.loan.amount.includes.a.finance.charge.of.$16 .22.and.a.credit.investigation.fee.of.$45 .00.charged.by.the.Bank;.the.taxpayer.will.receive.loan.proceeds.of.$1,500 .00 ...When.the.taxpayer’s.refund.is.direct.deposited.from.the.IRS.with.Republic.Bank,.the.loan.is.repaid ...The.remaining.funds.will.be.issued.to.the.taxpayer.as.an.ERC.or.ERD.(depending.on.the.disbursement.option.selected) ...As.with.an.ERC/ERD.without.a.loan,.Republic.Bank’s.$29 .95.Tax.Refund.Administration.Fee.and.all.tax.preparation.and.other.fees.will.be.deducted.from.the.remaining.refund.and.forwarded.to.the.appropriate.party ..If.any.remaining.refund.is.available.it. is.disbursed.to.the.taxpayer.by.a.bank.check.printed.at.the.tax.office.(ERC).or.by.direct.deposit.to.the.taxpayer’s.personal.bank.account.or.prepaid.card.(ERD) .

How long does a RAL take? –.Loan.money.is.typically.available.in.24.hours.or.less.in.the.form.of.a.bank.check.printed.at.the.tax.office.or.direct.deposit.to.the.customer’s.personal.bank.account.or.prepaid.debit.card ...The.timing.of.the.loan.being.paid.off.and.the.issuance.of.the.ERC.or.ERD.depends.on.when.the.IRS.or.State.releases.the.funds.to.Republic.Bank ...Once.received.by.Republic.Bank,.the.refund.is.immediately.processed.by.repaying.the.loan,.deducting.the.fees.and.releasing.the.money.according.to.the.disbursement.option.chosen.by.the.taxpayer .

Why do taxpayers choose RALs? –.Taxpayers.generally.choose.a.RAL.so.they.can.receive.their.money.within.24.hours.or.less.for.household.use ...Additionally,.taxpayers.can.have.their.taxes.professionally.prepared.and.pay.tax.preparation.fees.with.their.refund.money ...An.ERC.or.ERD.with.a.RAL.also.allows.unbanked.customers.the.benefit.of.having.their.refund.direct.deposited.rather.than.receiving.a.check.in.the.mail.from.the.IRS.in.21.to.28.days ...

How much does a RAL cost? –.If.a.taxpayer.is.approved.for.a.RAL,.they.will.be.charged.a.$16 .22.finance.charge.and.a.credit.investigation.fee.of.$45 .00.by.the.Bank ...Since.the.taxpayer.also.chose.to.have.their.Federal.and/or.State.refund.deposited.with.Republic.Bank.as.part.of.their.ERC/ERD,.they.will.be.charged.a.$29 .95.Tax.Refund.Administration.Fee.by.the.Bank ..This.fee.will.be.charged.on.whichever.refund.is.received.by.the.Bank.first ...The.taxpayer.will.only.pay.the.$29 .95.Tax.Refund.Administration.Fee.once ...Additional.fees.charged.by.the.tax.preparer.for.preparation.and.filing.of.returns.may.apply .

4

Products Overview

Important Information for a Taxpayer to Understand. -. It. is. extremely. important. that. you. clearly. explain. to. all.taxpayers.that.a.RAL.is.not.a.tax.refund ...A.RAL.is.a.loan.secured.by.the.taxpayer's.anticipated.tax.refund ...If.the.IRS.does.not.issue.their.tax.refund.in.an.amount.sufficient.to.repay.the.RAL,.then.the.customer.must.repay.the.bank.the.outstanding.loan.amount .

Prior Year Debt Collection.-.If.a.taxpayer.has.an.outstanding.debt.from.a.prior.year.RAL,.the.loan.will.be.denied.and.some.or.all.of.their.refund.may.be.withheld.to.repay.the.outstanding.debt .

Spousal Opt-Out.-.In.the.case.of.a.joint.tax.return,.if.one.spouse.is.applying.for.a.RAL,.the.other.spouse.may,.but is not required to, apply for the RAL ...This.is.known.as.a."spousal opt-out ."..It.is.your responsibility.to.understand.and.explain.this.opt-out.option.to.applicants ...(See.the.Compliance.section.of.this.manual.for.more.information.on.Spousal.Opt-Out .)

Handling Denied RALs. -. In. instances.where.a.RAL. is.denied,.Republic.Bank.will.mail.an.Adverse.Action. letter. to.the.taxpayer.that.notifies.them.of.the.denial.and.their.right.to.know.the.factors.that.led.to.the.denial ...Requests.for.detailed.information.on.denied.loans.are.answered.by.Republic.Bank.within.30.days.of.the.request.as.outlined.in.the.Adverse.Action.letter ...(See.the.Compliance.section.of.this.manual.for.more.information .)

Collection of Defaulted RALs.-.Republic.Bank.sends.a.series.of.collection.letters.to.taxpayers.whose.refunds.are.delayed.or.offset.and.attempts.to.contact.taxpayers.to.obtain.payment ...The.Republic.Bank.Collections.Department.may.contact.the.ERO.and.request.the.taxpayer’s.signed.application.and.may.also.ask.assistance.of.the.ERO.for.additional.information ...Please.be.aware.that.failure.to.provide.such.assistance.may.result.in.withholding.of.fees.as.well.as.termination.from.the.program .

Review of Declined RALs. -.Upon.a.customer’s.request,.we.will.do.a.manual.review.of.any.declined.RAL ..To.submit.a.declined.RAL.for.review,.please.print,.complete.and.then.fax.the.RAL.Review.Form.(located.in.the.Appendix.or.on.the.TIC).along.with.the.required.documentation.listed.to.866-865-1763 ..Required.documents.include:

• RAL.Review.Form• The.first.two.(2).pages.of.the.taxpayer(s).prior.year.Form.1040.along.with.any.other.supporting.documentation•W-2.form(s).included.on.current.year.tax.return

Failure to include all required documents will result in an immediate decline for the review request.

You.will. receive.an.automated.response.from.our.fax.system.indicating.that.we.successfully.received.your.request.and.documentation ..The.reversal.decision.will.be.provided.to.you.via.an.email.response ...We.will.attempt.to.respond.to.your.request.with.a.decision.within.four.hours ...However,.that.level.of.service.may.not.be.possible.depending.on.the.number.of.requests.received ....Please.note.that.requests.received.after.5pm.EST.may.be.carried.over.until.the.following.business.day ...Please.do.not.attempt.to.contact.us.by.phone.during.this.time ...Also,.all.RAL.review.decisions.are.final ..Please.do.not.call.back.or.resubmit.if.a.RAL.remains.declined.after.review .

RAL Disqualification Criteria.-.The.taxpayer.is.not.eligible.for.a.RAL.for.the.following.reasons:

• They.are.members.or.spouses.of.active.Military.personnel;• The.taxpayer,.taxpayer’s.spouse.or.taxpayer’s.custodian’s.employment.status.indicates.active.Military;• The.taxpayer’s.anticipated.refund.amount.is.less.than.the.greater.of.$2,000.or.$1,561 .22.plus.all.fees;.or• The.taxpayer’s.anticipated.refund.amount.is.$10,000.or.greater .

In.addition.to.the.above.reasons.for.RAL.disqualification,.there.may.be.other.types.of.returns.that.may.not.qualify.for.a.RAL.based.upon.our.underwriting.criteria .

5

• $1,500.RAL.check.for.approved.customers• $1,561 .22.RAL.loan.amount• $16 .22.Finance.Charge.and.$45 .00.Credit.Investigation.fee.charged.for.approved.loans.only•Minimum.refund.of.$2,000.required.and.refund.must.cover.loan.amount.plus.all.fees•Available.through.April.23rd,.2011

RAL Details

Bank Check• Complimentary.check.stock.is.provided.for.the.printing.of.ERC.and.RAL.

checks•An.automated.phone. line. is.available.24.hours.a.day,.7.days.a.week.

for.the..verification.of.all.bank.product.checks ...The.phone.number.is.conveniently.printed.on.the.face.of.the.checks.for.easy.verification.by.financial.institutions.and.other.check.cashing.services .

• Checks.print.via.tax.preparation.software• Checks.must.be.kept.in.a.locked.area.(e .g ..safe,.drawer.or.cabinet)

Check Issuance. -.ERC.and.RAL.checks.are.released.to.the.tax.office.to.be.printed.and.issued.to.the.taxpayer ..The.entire.8 .5.x.11”.sheet,.including.the.final. Truth-In-Lending. Act. (TILA). disclosure. statement. which. provides. the.finance. charge. and. credit. investigation. fee. for. RALs. must. be. given. to. the.taxpayer .. . Once. issued. by. Republic. Bank. and. printed,. all. checks. must. be.delivered.to.the.taxpayer.as.soon.as.possible ...You.are.not.allowed.to.withhold.the.check.for.any.reason ...All.checks.must.be.endorsed.by.the.named.payees.prior.to.cashing.or.depositing.the.checks ...If.a.spouse.has.opted-out.of.a.loan.product,.they.should.not.sign.the.RAL.check ...Neither.you.nor.any.affiliated.businesses.are.allowed.to.deduct.amounts.from.any.check ...The.check.is.from.Republic.Bank.to.the.taxpayer.and.it.is.your.obligation..to.deliver.that.check .

EROs.may.be. liable. in.the.event.a. taxpayer.claims.they.did.not. receive.a.check.that.has.been.printed .. .As.a.precaution,. for.disputes.of.this.nature,.it.is.recommended.to.require.taxpayers.to.sign.the.Taxpayer.Check.Log.(available.in.the.Appendix.or.by.download.on.the.TIC).when.they.receive.a.check.or.keep.a.copy.of.the.check.on.file.with.their.signature.on.the.upper.portion .

All.checks.should.be.printed.and.delivered.to.the.taxpayer.in.a.timely.manner ...An.excessive.delay.in.printing.a.check.may.result.in.the.check.file.being.automatically.voided.and.no.longer.available.for.printing ..Once.this.happens,.the.only.way.to.get.another.check.file.generated.is.to.contact.Republic.Bank.for.a.re-issue ..

Check Expiration.-.All.Republic.Bank.checks.printed.at.your.tax.office.expire.90.days.after.issuance.or.June.30th.of.the.issue.year,.whichever.is.earlier ...It.is.very.important.that.taxpayers.be.notified.immediately.that.a.check.is.at.your.office ..If.the.check.is.not.picked.up.within.one.week,.it.is.recommended.that.a.follow.up.call.be.made.the.following.week,.and.each.week.thereafter,.until.the.taxpayer.is.reached .. .Beginning.June.1st,.the.checks.printed.and.mailed.directly.from.Republic.Bank.will.expire.on.December.31st.of.the.issuance.year .

Republic.Bank.charges.a.fee.of.$30.per.calendar.year.from.issuance.date.for.the.reissuing.of.an.expired.check.which.can.take.up.to.30.days.to.process ...Also,.if.the.check.is.not.cashed.within.a.required.amount.of.time,.the.funds.will.be.turned.over.to.the.government.as.unclaimed.property ...Refer.to.the.Procedures.section.of.this.manual.for.detailed.instructions.on.requesting.a.re-issue.of.an.expired.check .

Duplicate Checks. -. It. is. imperative.that.the.tax.preparer.ensures.that.only.one.check. is.printed.for.each.product .. .Should.the.check.need.to.be.reissued.for.any.reason,.it.is.the.responsibility.of.the.preparer.to.ensure.that.the.original.check.has.been.voided.and.retrieved.from.the.taxpayer ...If.two.checks.are.issued.in.error.by.the.preparer,.it.will.be.the.preparer’s.responsibility.to.recover.the.funds.and.make.restitution.to.the.Bank ..Failure.to.comply.with.this.procedure.could.result.in.termination.from.our.program.and.tax.preparation.fees.being.held.or.seized.in.order.to.pay.back.the.amount.owed.to.the.Bank .

Ways.to.avoid.issuing.duplicate.checks:1 .. Require.the.original.check.to.be.on.hand.and.VOID.before.requesting.a.new.check .2 .. Double.check.the.correct.check.numbers.before.confirming .3 .. Send.check.confirmation.files.each.time.checks.are.printed .4 .. Verify.the.taxpayer.should.receive.the.check.before.delivering.the.check.by.reviewing.the.check.recipient’s.

identification.against.that.in.your.file .5 .. Have.the.taxpayer.sign.for.their.check.and.keep.this.information.in.the.taxpayer’s.file .6 .. If.you.receive.a.check.file.that.you.believe.was.sent.in.error,.contact.Republic.Bank.for.advisement.on.how.

to.handle.that.check .

6

Disbursement Options

Check Print Confirmation Files.-.Each.time.you.print.checks.through.your.software,.you.will.be.prompted.to.enter.the.check.numbers.that.were.printed.and.send.a.confirmation.file.to.Republic.Bank ...It.is.critical.that.confirmation.files.be.sent.to.the.bank.as.soon.as.possible ...Republic.Bank.uses.this.file.to.record.the.check.number.that.was.issued;.this.information.assists.with.both.check.cashing.and.accounting.reconciliation .

Republic.Bank.will.not.pay.any.preparation.fees.on.a.taxpayer.whom.we.have.not.yet.received.a.confirmation.file.for ..The.fees.will.be.held.until.the.confirmation.file.is.received.at.Republic,.or.until.the.check.clears.the.bank .

ACH Direct Deposit.

•Available.for.ERDs.and.RALs.• Customers.will.not.have.to.return.to.the.ERO.office.to.pick.up.a.check•ACH.Processing.takes.an.additional.1-4.business.days.until.funds.are.available.in.taxpayer’s.bank.account

Direct Deposit.-.Republic.Bank.offers.several.bank.products.that.utilize.direct.deposit.as.a.disbursement.method ..Direct.deposit. has. many. benefits. that. can. help. both. you. and. your. customer ..With. direct. deposit. into. either. their. checking. or.savings.account,.the.taxpayer.can.avoid.costly.check.cashing.fees.as.well.as.any.extended.bank.holds.that.may.be.placed.on.a.deposited.check ..Once.direct.deposit.has.been.chosen.as.the.disbursement.method,.all.future.funds.will.be.directed.to.the.same.bank.account.so.your.customers.won’t.have.to.make.repeated.trips.to.your.office.to.pick.up.their.checks .

Pre-Note.-.Once.an.application.for.a.direct.deposit.is.received.at.Republic,.we.will.send.a.pre-note.to.the.account.information.submitted.on.the.bank.application ..The.pre-note.is.a.deposit.for.$0 .00.that.goes.to.the.customer’s.account.to.verify.the.account.information.is.correct ..If.it.is.incorrect,.we.will.receive.either.a.rejection.of.the.pre-note.or.a.Notification.of.Change.(NOC),.depending.on.the.reason.for.the.rejection ..A.pre-note.is.rejected.when.the.account.information.we.sent.the.$0 .00.deposit.to.meets.one.of.the.following.criteria:

1 .. Account.Closed2 .. No.account/unable.to.locate3 .. Invalid.Account.Number4 .. Account.Frozen

If. we. receive. a. rejected. pre-note,. the. disbursement. type. will. immediately. be.changed.to.a.check .

An. NOC. is. a. notification. from. the. receiving. bank. that. states. that. while. the.account. information. we. sent. the. deposit. to. was. incorrect,. the. bank. does.have.an.account.for.that.customer ..They.will.also.send.us.the.correct.account.information ..We. are. required. to.change. the. account. information. to. what. the.bank.sent.us.so.that.any.future.deposits.will.post.correctly .

ACH.-.Direct.deposits.generally.take.1-4.business.days.to.reach.an.account,.once.the. funds. have. been. released. by. Republic ..The. funds. are. sent. from. Republic.Bank.through.the.Automated.Clearing.House.(ACH).process ..It.is.imperative.that.the.correct.routing.number.is.submitted.on.the.bank.application.so.that.there.are.no.delays.in.processing.the.refund ..It.is.recommended.that.you.have.your.customers. provide. a. voided. check. for. correct. account. information .. . Republic.Bank.has.controls.in.place.to.ensure.that.a.valid.routing.number.is.entered.but.as.the.tax.preparer,.you.should.ensure.that.the.information.provided.is.correct.and.up.to.date ..This.process.must.also.be.followed.when.verifying.the.taxpayer’s.account.number .. . If.a.bank.account.number. is. incorrect,. there. is.a.possibility.that. Republic. will. not. be. able. to. retrieve. the. funds .. For. example,. an. account.number.for.a.taxpayer.is.submitted.to.Republic.but.it.is.either.an.old.account.number.or.the.number.is.keyed.incorrectly ..The.receiving.bank.is.not.required.to.return.the.funds.at.our.request .

7

8

Money Clip CardRepublic Bank Money Clip Card

Republic. Bank’s. Money. Clip. Card*. is. a. prepaid. VISA®. card. that. a.taxpayer.can.have.their.bank.product.loaded.to.and.is.an.alternative.disbursement.method.to.a.check. .When.the. taxpayer’s. refund.or.loan.money.is.available,.it.is.loaded.directly.to.their.card.and.they.can.be.alerted.by.a.text.message ...Benefits.to.the.taxpayer.for.using.the.Money.Clip.Card.for.the.disbursement.of.their.bank.product(s).include:

•A.$15 .00.credit.paid.when.the.card.is.loaded .

•Avoid.check.cashing.fees .•No.need.to.return.to.the.tax.office.to.pick.up.additoinal.checks.

should.other.deposits.arrive.(i .e ..a.State.or.Overage.payment) .• The. taxpayer. can. make. purchases. for. free. anywhere. that.

VISA®.is.accepted,.even.online,.and.get.cash.at.ATM.locations.nationwide .

ERO Issuing Instructions1 .. Select.a.sealed.card.packet.and.enter.the.customer.number.(starting.with.“88”).viewable.through.the.envelope.

window.into.the.Disbursement.Method.section.of.the.Bank.Product.Application.&.Agreement .2 .. Be.sure.to. include.the.customer’s.mobile.phone.number.in.the.“other.phone”.field.if.they.want.to.receive.text.

alerts.when.their.money.is.available .3 .. Give.the.customer.the.still.sealed.card.packet .4 .. Fill.in.the.applicable.information.on.your.Taxpayer.Card.Log.sheet.and.have.the.customer.sign.it.so.you.have.proof.

they.received.their.card .

Money Clip Card Usage

• Set Up a PIN.-.Taxpayers.will.need.to.set.up.a.PIN.(Personal.Identification.Number).by.calling.the.toll-free.number.listed.on.the.back.of.their.card.and.following.the.instructions.attached.to.the.card .

•ATM Withdrawals.-.Taxpayers.can.go.to.ATMs.nationwide.and.make.withdrawals ..To.avoid.paying.a.foreign.ATM.surcharge,.they.can.go.online.to.www.moneypass.com.or.www.sum-atm.com to.find.the.closest.ATM.in.our.network.of.over.19,000 .

•Purchases.-.Customers.can.make.purchases.anywhere.VISA.is.accepted.including.at.stores.and.online .•Balance Inquiries.-.The.balance.can.be.checked.for.free.by.calling.1-800-385-8380.or.online.at.www.consumeraccess.com/

moneyclip ..Also,.a.balance.inquiry.is.available.at.any.ATM.for.a.$1.fee .•Adding Money to the Card.-.At.any.MoneyGram.or.Green.Dot.location.customers.can.load.cash.to.their.card ..Also.they.

can.set.up.direct.deposit.of.their.paycheck.or.benefits.by.following.the.instructions.on.the.direct.deposit.form.in.the.card.packet.envelope .

Money Clip Card Costs

•No.account.opening,.monthly.or.annual.service.fees .•Many.common.transactions.are.free.such.as.purchases.at.a.retailer.or.online .• There. are. charges. for. some. types. of. transactions. such. as. $2. per. ATM. withdrawal. and. $35. for. an. over-the-counter.

withdrawal.at.a.bank .• See.the.next.page.of.this.guide.for.a.complete.listing.of.fees .

9

Money Clip Fee ScheduleFee Amount

Monthly.Fee FREE

Signature/PIN.Purchase.Transaction.Fee.(POS)

FREE

Republic.Bank.ATM.Fee FREE

Online.Bill.Pay.Fee FREE

Bill.Pay.Stop.Payment.Fee $25 .00

Electronic.Statement.Fee FREE

VRU.Inquiry.Fee FREE

Text.Alerts FREE

Email.Alerts FREE

Load.Funds.to.Card FREE

ATM.Fee.(Domestic/non.Republic) $2 .00

ATM.Balance.Inquiry.Fee.(Domestic) $1 .00

Fee Amount

ATM.Fee.(International) $2 .50

ATM.Balance.Inquiry.Fee.(International)

$1 .50

ATM.Denial.Fee $1 .00

Customer.Service.Live.Agent.Fee $2 .00.(per.call)

Over.the.Counter.Withdrawl.Fee.(OTC) $35 .00

Replacement.Card.Fee $10 .00

Reissue.Card.Fee $10 .00

Express.Delivery.Fee.for.replacement.card

$35 .00

Check.Request.Fee $10 .00

Close.Card.and.Request.Check.Fee $10 .00

Paper.Statement.Fee $1 .00

Monthly Inactivity Fee.-.After.3.consecutive.Months.with.no.activity,.a.fee.of.$2 .50.may.be.assessed.for.each.Month.in.which.there.is.no.activity ..The.Bank..will.not.cause.a.negative.balance.to.occur.for.the.sake.of.this.fee .

NOTE.–.Republic.Bank.or.its.affiliates.may.receive.a.portion.of.Card.fees.and/or.interchange.fee .

*.Money.ClipSM.is.a.product.provided.by.Republic.Bank,.a.Federal.Savings.Bank ..Republic.Bank.and.Republic.Bank.&.Trust.Company.are.subsidiaries.of.Republic.Bancorp ..Cell.phone.service.provider.charges.for.text.messaging.will.apply ..Credit.of.$15.requires.a.direct.deposit.of.bank.product.funds.onto.the.Money.ClipSM.Card ..If.you.use.an.ATM.not.owned.by.us.for.any.transaction,.including.a.balance.inquiry,.you.may.be.charged.a.fee.by.the.ATM.operator.even.if.you.do.not.complete.a.withdrawal ..Additional.fees.may.be.charged.by.bank.completing.the.transaction ..Retail.Reload.Providers.may.charge.a.convenience.fee ..Any.Retail.Reload.Fee.is.an.independent.fee.assessed.by.the.individual.retailer.only.and.is.not.assessed.by.us .

KANSAS

OKLAHOMAARKANSAS

MISSOURI

ILLINOIS

TENNESSEE

FLORIDA

GEORGIA

SOUTHCAROLINA

NORTH.CAROLINA

VIRGINIA

PENNSYLVANIA

MARYLAND

DELAWARE

NEW.YORK

NEW.JERSEY

CONNECTICUTRHODE.ISLAND

MASSACHUSETTS

NEW.HAMPSHIRE

MAINE

We.make.every.effort.to.ensure.taxpayers.can.cash.their.Republic.Bank.Tax.Refund.Solutions.checks.as.conveniently.and.affordably.as.possible .

Bank Affiliations.–.Republic.Bank.has.made.arrangements.for.the.cashing.of.Tax.Refund.Solutions.checks.at.the.following.retail.banks: Republic Bank.-.EROs.in.cities.with.Republic.Bank.branches.can.send.taxpayers.with.Tax.Refund.Solutions.checks.to.any.Republic.Bank.location.for.free.check.cashing .

Bank of America.–.If.you.are.an.ERO.in.one.of.the.states.listed.below,.you.will.receive.check.stock.which.is.drawn.directly.on.a.Republic.Bank.account.held.at.Bank.of.America.and.the. item.will.show.up.on.the.Bank.of.America.teller.positive.pay.system ..Under.this.arrangement,.all.taxpayers.with.or.without.a.Bank.of.America.account.can.present.these.checks.to.be.cashed.at.any.Bank.of.America.location.(a.$6.fee.will.be.charged.for.non-Bank.of.America.account.holders) .

Taxpayers must wait a minimum of 2 hours from the time the check is printed and you transmit the check confirmation back to Republic Bank before attempting to cash it at Bank of America. This. wait. time. allows. the. check. information. to. be. loaded. into. the.Bank. of. America. teller. positive. pay. system. so. the. check. can. be.automatically. verified. and. then. cashed .. . Also, please remember that each check can only be verified once, so do not call the verification phone number on the face of the check.

Bank of America Check States: Arkansas, Connecticut, D.C., Delaware, Florida, Georgia, Illinois, Kansas, Maine, Maryland, Massachusetts, Missouri, New Hampshire, New Jersey, New York, North Carolina, Oklahoma, Pennsylvania, Rhode Island, South Carolina, Tennessee, Virginia.

*If.you.intend.to.direct.customers.to.a.Bank.of.America.branch,.it.is.recommended.to.visit.the.branch.before.tax.season.to.let.them.know.how.many.customers.you.will.be.sending.to.them ...Be.sure.to.bring.the.Bank.of.America.Check.Cashing.Info.Sheet.from.the.Forms.&.Documents.page.of.the.TIC.to.help.explain.this.arrangement ...This.will.give.them.a.chance.to.prepare.for.these.transactions.and.will.also.help.make.sure.things.run.smoothly.once.customers.start.visiting.with.their.checks .

10

Check Cashing Options

Wells Fargo/Wachovia Bank.–.Wells.Fargo/Wachovia.cashes.Republic.Bank.checks.at.all.branches.under.the.following.two.scenarios.depending.on.the.state:

1) If you are an ERO in Alabama, Arizona, California, Colorado, Mississippi, Nevada, New Mexico, Oregon, Texas or Washington State,.you.will.receive.check.stock.which.is.drawn.directly.on.a.Republic.Bank.account.held.at.Wells.Fargo ...These.checks.will.have.a.Wells.Fargo.routing.number.along.with.Wells.Fargo.printed.on.the.face.of.the.checks.below.the.Republic.Bank.logo ...Taxpayers.can.present.these.checks.(up.to.$8,000).at.any.Wells.Fargo.or.Wachovia.location.to.be.cashed.for.generally.a.flat.fee.(amount.varies.by.region) .

2) Outside of the States Listed Above.–.For.EROs.with.standard.Republic.Bank.check.stock.(not.affiliated.with.Bank.of.America.or.Wells.Fargo).your.checks.can.also.be.cashed.at.any.Wells.Fargo.or.Wachovia.branch.for.a.fee.of.$7 .50 ...When.a.taxpayer.presents.a.Republic.Bank.check.at.a.Wells.Fargo.or.Wachovia.branch,.the.teller.should.verify.that.Republic.Bank.is.listed.on.their.National.Check.Cashing.List.for.“off-us.check.cashing.agreements.“.and.then.cash.the.check.up.to.$5,000 ...

*If.you.intend.to.direct.customers.to.a.Wells.Fargo.or.Wachovia.branch,.it.is.recommended.to.visit.the.branch.before.tax.season.to.let.them.know.how.many.customers.you.will.be.sending.to.them ...Be.sure.to.bring.the.Wells.Fargo.Check.Cashing.Info.Sheet.from.the.Forms.&.Documents.page.of.the.TIC.to.help.explain.this.arrangement ..This.will.give.them.a.chance.to.prepare.for.these.transactions.and.will.also.help.make.sure.things.run.smoothly.once.customers.start.visiting.with.their.checks .

Chase.-.Check.cashing.for.all.check.types.is.available.at.Chase.branches.for.a.flat.fee ..If.you.intend.to.direct.customers.to.a.Chase.branch,.it.is.recommended.to.visit.the.branch.before.tax.season.to.let.them.know.how.many.customers.you.will.be.sending.to.them ..Be.sure.to.bring.the.Chase.Check.Cashing.Info.Sheet.from.the.Forms.&.Documents.page.of.the.TIC.to.help.explain.this.arrangement .

Retail Partners.–.Republic.Bank.has.made.arrangements.for.the.cashing.of.Tax.Refund.Solutions.checks.at.the.following.retail.locations:

Walmart®.–.At.Walmart,.Republic.Bank.checks.$1,000.to.$5,000.can.be.verified.automatically.and.cashed.for.$6 ...Checks.less.than.$1,000.will.cost.1%,.up.to.$3,.to.be.cashed ...Currently,.check.cashing.at.Walmart.is.not.available.in.CT,.NJ,.NY.and.RI ...The.check.cashing.limit.in.the.state.of.Florida.is.$2,000 .

If.a.Walmart.location.needs.additional.information.on.the.check.cashing.relationship.with.Republic.Bank,.they.can.call.the.Walmart.Call.Center.at.479-204-2125.or.reference.the.WIRE.(FG303A,.page.8) .

Grocery & Convenience Stores –.Republic.Bank.check.data.is.also.integrated.with.a.network.of.grocery.and.convenience.stores.throughout.the.country ...Through.this.network,.the.following.stores.plus.many.more.should.automatically.verify.and.cash.all.Republic.Bank.checks.(fees.and.limits.will.vary.by.store.and.location):.7-Eleven,.Cash.America,.HEB.($3.for.all.checks.up.to.$9,500).and.Safeway ...For.a.complete.listing,.go.to.the.Forms.&.Documents.page.in.the.support.section.of.the.TIC .

11

TEXAS

COLORADO

NEW.MEXICOARIZONA

NEVADA

CALIFORNIA

OREGON

WASHINGTON

ALABAMAMISSISSIPPI

Handling Check Cashing Issues.-.If.a.situation.arises.where.a.bank.or.retail.partner.is.not.honoring.their.agreement.to.cash.Republic.Bank.Tax.Refund.Solutions.checks,.please.call.us.at.888-676-2056 .

Additionally,.Info.Sheets.are.available.for.many.of.our.check.cashing.partners.on.the.Forms.&.Documents.page.in.the.Support.section.of.the.TIC ...These.sheets.outline.to.the.bank.or.retail.personnel.exactly.how.the.process.is.set.up.with.their.organization.to.cash.the.checks.and.should.help.clear.up.confusion.on.if.and.how.the.Republic.Bank.checks.should.be.handled .

Establishing Local Service.-.If.you.are.in.an.area.without.access.to.one.of.the.above.check.cashing.options,.the.next.best.alternative.is.to.establish.a.relationship.with.a.local.bank.or.retail.establishment ...The.suggested.way.to.accomplish.this.is.by.personally.visiting.the.manager.to.explain.your.business.and.the.products.you.offer ...Good.Funds.Letters,.which.explain.the.Tax.Refund.Solutions.program.as.well.as.the.verification.and.security.features.of.the.checks,.are.available.for.each.version.of.check.stock.on.the.Forms.&.Documents.screen.in.the.Support.section.of.the.TIC .

If.necessary,.we.will.be.glad.to.assist.in.making.arrangements.with.a.local.financial.institution ...To.request.assistance,.simply.submit.the.Check.Cashing.Assistance.form.in.the.Support.section.of.the.TIC.after.following.the.four.steps.listed .

Authorization Service.-.Republic.Bank.Tax.Refund.Solutions.checks.have.a.toll-free.number.and.website.listed.on.the.face.of.the.check.for.financial.establishments.to.use.for.authorization ...Only.ONE.authorization.is.allowed.for.each.taxpayer’s.check ...If you or the taxpayer verifies the check to make sure the authorization system works, it will not authorize a second time...Taxpayers.must.wait.at.least.one.hour.after.a.check.is.printed.and.a.confirmation.is.sent.to.Republic.Bank.to.allow.an.authorization.to.be.available .

12

Republic.Bank.Compliance.Training.is.required.for.all.employees,.contractors.or.others.who.will.be.offering.or.discussing.Bank.Products.with.customers.or.employees.who.have.access.to.confidential.customer.information ...The.Compliane.Training.and.this.section.will.give.you.step-by-step.instructions.on.how.to.process.Bank.Products.in.a.fair.and.responsible.manner ...

In.order.to.successfully.complete.the.online.training.module.available.on.republicrefund.com,. please. familiarize. yourself. with. each. topic. presented.and. answer. the. questions. correctly. at. the. end. of. each. section .. . Upon.completion.of.the.online.training,.a.Republic.Bank.Identification.Number.(RBIN).will.be.assigned ...Every.preparer.will.need.to.enter.the.RBIN.on.each.Bank. Product. Application. submitted. to. confirm. they. have. successfully.completed.training ..The.RBIN.is.unique.to.each.individual.and.must.not.be.shared. with. anyone. else,. including. coworkers. or. other. tax. preparers .. . In.addition,.a.completion.certificate.will.appear. that.should.be.printed.and.retained.for.your.records .

If.you.have.any.questions.or.experience.technical.difficulties,.please.call.us.at.866-491-1040 .

Refund Options and CostWhen.offering.Bank.Products.it.is.essential.to.review.all.refund.options.available.to.the.customer,.including.all.free.options .

.•Use.the.information.in.the.Taxpayer.Options.Quick.Reference.Guide.(laminated.card).and.the.Refund.and.Loan.

Options.Brochure.and.additional.Bank.provided.materials.to.explain.the.timing.and.costs.associated.with.each.refund.option ...

• Be.sure. the.customer.understands.the.timing.and.costs.associated.with. the.Electronic.Refund.Check. (ERC),.Electronic.Refund.Deposit.(ERD).and.Refund.Anticipation.Loan.(RAL).(“Bank.Products”).in.comparison.to.the.free.options.such.as.Direct.Deposit.or.a.check.mailed.to.their.home.directly.from.the.IRS ..

•All.of.the.above.information.is.easily.explained.when.you.go.over.the.Important.Product.Disclosures.page.with.the.customer ...Please.take.time.to.look.over.the.Important.Product.Disclosures.page.that.prints.before.the.first.page.of.the.Bank.Product.Application.and.Agreement .

• Explain.all.fees.that.will.be.deducted.from.the.proceeds.of.the.product(s).the.customer.elects,.including.bank.fees,.tax.preparation.charges.and.any.other.service.charges ...Use.Section.2.of.the.Bank.Product.Application.and.Agreement.and.the.Truth-In-Lending.Act.Disclosure.Statement.(“TILA”).if.a.RAL.is.selected.to.help.explain.the.fees .

13

A RAL Is A Loan.-.Clearly.explain.that.a.RAL.is.a.loan.from.a.BANK,.and.IS.NOT.A.TAX.REFUND ..A.RAL.is.a.loan.secured.by.the.customer’s.anticipated.tax.refund ..If.the.IRS.does.not.issue.their.tax.refund.in.an.amount.sufficient.to.repay.the.RAL,.then.the.customer.must.repay.the.bank.the.outstanding.loan.amount .

How to Explain a RAL is a Loan:“Before deciding on a Refund Anticipation Loan I need to make sure that you understand that a Refund Anticipation Loan, or RAL, is not your tax refund, it is a loan secured by your anticipated tax refund. If the IRS does not issue your tax refund in full for any reason, then you will have to repay the bank the outstanding loan amount from your own funds.”

Compliance

How to Explain the 48 Hour Cancellation Policy:“If for any reason you are unhappy with your decision to apply for a Refund Anticipation Loan from Republic Bank, you have a right to cancel the loan within 48 hours from the time you receive your loan proceeds. To cancel the loan, return to our tax office or call Republic Bank directly. Contact information for Republic Bank is in your Bank Product application.”

If a RAL is Approved. –. Clearly. explain. that. the. customer. will. be.charged.a.credit.investigation.fee.and.finance.charge.for.their.loan,.and.a.Tax.Refund.Administration.Fee.associated.with.their.ERC.or.ERD.depending.on.the.disbursement.option.selected ...Additionally,.clearly.explain. that. when. their. refund. is. received,. it. will. be. used. to. repay.their.loan,.pay.for.tax.preparation.fees.and.other.service.charges .

If A RAL Is Not Approved -.Explain.that.if.the.RAL.is.not.approved,.the. taxpayer. still. will. receive. an. ERC. or. ERD. depending. on. the.disbursement.option.selected.and.that.they.will.be.charged.a.$29 .95.Tax.Refund.Administration.Fee.and.any.other.service.charges .. .The.taxpayer.will.not.be.charged.the.finance.charge.or.credit.investigation.fee.was.associated.with.a.RAL .

48 Hour Cancellation Policy. –. Explain. that. if. the. customer. is.approved.for.the.loan,.they.have.48.hours.from.the.time.they.receive.their.loan.proceeds.to.reconsider ...A.customer.may.cancel.their.loan.by.contacting.their.tax.office,.filling.out.a.Cancel.Product.Form.and.having.the.tax.office.fax.the.form.to.Republic.Bank ...In.addition,.the.customer.may.call.Republic.Bank.directly.at.1-866-581-1040.to.cancel.their.loan.product .

14

Treating Customers Fairly and ConsistentlyThe.Equal.Credit.Opportunity.Act.(ECOA).prohibits.creditors.from.discriminating.in.any.type.of.credit.transactions ...This.means.that.Republic.Bank.and.EROs.facilitating.Refund.Anticipation.Loans.(RALs).may.not.ask.questions.about.or.consider.any.of.the.following.factors.when.determining.if.a.customer.qualifies.for.a.RAL:

1 .. Race2 .. Color3 .. Sex4 .. Religion5 .. Marital.Status6 .. National.Origin7 .. Age.(provided.the.applicant.has.the.legal.capacity.to.enter.a.binding.contract).8 .. If.the.applicant.has.received.or.receives.public.assistance9 .. If.the.applicant.has,.in.good.faith,.exercised.his.or.her.rights.under.Consumer.Protection.Laws

All.RAL.applicants.must.be.treated.fairly.and.consistently.by.receiving.the.same.opportunity.to.apply.for.a.RAL.with.Republic.Bank ....Here.are.some.general.guidelines.to.follow:

1 .. DO.NOT.encourage.or.discourage.an.applicant.from.applying.for.a.RAL.–.only.present.the.information.and.allow.the.customer.to.make.their.own.decisions .

2 .. DO.NOT.ask.any.questions.that.relate.to.the.above.protected.factors,.except.to.determine.whether.the.applicant.is.18.or.older .

3 .. DO.NOT.judge.an.applicant’s.creditworthiness.or.likelihood.to.be.approved.for.a.RAL.before.he/she.formally.applies.for.a.RAL ..

4 .. When.someone.inquires.about.a.RAL.or.any.other.Bank.Product,.simply.provide.factual.information.not.related.to.any.of.the.above.protected.factors .

If you are owed a federal tax refund, you can choose how to receive it and whether you want to apply for a loan. Of the options available to you, some are free, while others have additional costs including additional fees if you apply for a loan. Please see the chart below for additional information.

Filing Method Bank Product Disbursement Estimated Availabilityof Funds

Bank Fee

Paper Return None IRS issued Check 5 to 7 weeks None

Paper Return None Direct Deposit 5 to 7 weeks None

E-File None IRS issued Check 21 to 28 days None

E-File None Direct Deposit 8 to 15 days None

E-File Electronic Refund Check (ERC) / Electronic Refund

Deposit (ERD)

Bank Check, Direct Deposit**or Money Clip Card

8 to 15 days $29.95**

E-File Refund Anticipation Loan (RAL)***

Bank Check, Direct Deposit**or Money Clip Card

1 to 2 business days $61.22****

*Please allow additional time for processing. **$29.95 Tax Refund Administration Fee for one or more federal or state tax refunds processed by Republic Bank & Trust Company. ***$1,561.22 RAL LOAN only available in conjunction with an ERC or ERD. ****Finance Charge of $16.24 plus Credit Investigation Fee of $45.00.

• You can file your tax return electronically and obtain your refund directly from the Internal Revenue Service (IRS) with no bank fee. If you file your tax return electronically, you can receive a refund check from the IRS within 21 to 28 days, or a deposit directly into your bank account in as few as 8 to 15 days from the time you file your tax return. You do not have to obtain a Refund Anticipation Loan (also referred to as RAL LOAN), or any product from Republic Bank & Trust Company (the Bank), in order to take advantage of this option. If you choose this option, do not complete or sign the Application/Agreement.

• You can file your tax return electronically and have us process your income tax refund without obtaining a RAL from the Bank. If you file your tax return electronically, the IRS or state taxing authority can deposit your tax refund with the Bank and you can select to obtain an Electronic Refund Check (ERC) or Electronic Refund Deposit (ERD). Upon receipt of your federal or state tax refund, the Bank will deduct a Tax Refund Administration Fee of $29.95, plus any other unpaid fees and charges agreed to in Section 2 of your Application/Agreement. The Bank estimates it will disburse the balance of your federal tax refund to you in 8 to 15 days from when you file your federal tax return.

• You can file your federal tax return electronically and apply for a Loan from the Bank. If you file your tax return electronically and apply for and are approved for a RAL LOAN in addition to your ERC or ERD, the RAL LOAN proceeds will be available to you in 1 to 2 business days from the time you file your federal tax return.

• IMPORTANT: A RAL LOAN IS NOT A TAX REFUND. If applying for a RAL LOAN, you are entering into a loan agreement with the bank. Your federal and/or state tax refund is used to pay back the RAL LOAN. If the Bank does not receive your tax refund, you are responsible for paying the full amount of the RAL LOAN. The Bank will deduct from your RAL LOAN proceeds the fees agreed to in your Application/Agreement.

• A RAL LOAN may cost substantially more than other sources of credit. Before applying for a RAL LOAN, you should consider whether a RAL LOAN is consistent with your personal needs and financial circumstances.

• If you are claiming the earned income tax credit (EITC), the costs of a RAL LOAN or any other Bank Product will be deducted from, and can substantially reduce, your EITC benefits. You may obtain the full EITC benefit if you choose to not apply for a RAL LOAN or any other Bank Product.

• IF FILING A JOINT TAX RETURN, YOU MAY, BUT ARE NOT REQUIRED TO, APPLY FOR A RAL LOAN WITH YOUR SPOUSE (HUSBAND OR WIFE). See Section 4 - “Attention Joint Filers” in the Application/Agreement.

• If you receive a RAL LOAN and the amount of your tax refund is less than your RAL LOAN obligation, you will be responsible for the immediate payment to the Bank of any additional amount needed to satisfy your Loan obligation. Please be advised, your application for a RAL LOAN may be denied if you have outstanding unpaid taxes or delinquent child support, student loans or other federal debt.

• If declined for a RAL LOAN after you apply, and the Bank receives your tax refund from the IRS, you will be issued an ERC or ERD, as applicable. Neither the Finance Charge nor the Credit Investigation Fee will be collected on a denied RAL LOAN. If you apply for a Bank Product after April 20, 2010, you will be considered for an ERC or ERD only. In both cases, your ERC or ERD will be for the amount of your tax refund less the applicable Bank Fees and any other unpaid fees and charges agreed to in Section 2 of your Application/Agreement.

• You can cancel a Loan. If you apply and are approved for a RAL LOAN and choose to not accept it, you may cancel the RAL LOAN within 48 hours of the time you receive the RAL LOAN check or proceeds by returning to your tax preparer or contacting the Bank at 1-866-581-1040 and returning the RAL LOAN proceeds to the Bank. You will then receive an ERC or ERD for the amount of your tax refund, less the Bank Fees and any other fees due the Bank and any other unpaid fees and charges agreed to in Section 2 of your Application/Agreement, in 8 to 15 days.

• Collection of an outstanding Loan. The Bank will determine if you have an outstanding unpaid RAL LOAN with the Bank. You should determine if you have an outstanding RAL LOAN debt. If you are informed of an outstanding debt by your tax preparer, please call 1-800-708-7282 to obtain details of the nature of the debt before signing the Application/Agreement. If you applied for a RAL LOAN and have such outstanding debt, your RAL LOAN application may also be denied. If you have an outstanding RAL LOAN with the Bank and do not want some or all of your tax refund to be used to repay the outstanding debt, do not complete or sign the Application/Agreement.

• The Bank does not guarantee whether, when or in what amount a tax refund will be issued. Neither the IRS nor your state taxing authority guarantees that they will pay the full amount of the anticipated tax refund and do not guarantee a specific date that a tax refund will be mailed to a taxpayer, deposited into a taxpayer’s bank account or delivered to the Bank.•If you are interested in a LOW COST DEPOSIT PRODUCT, please ask your tax preparer for more information on the Money Clip Card, offered by Republic Bank, a Federal Savings Bank.

s

REPUBLIC BANK & TRUST COMPANYTAX REFUND SOLUTIONS

IMPORTANT PRODUC T DISCLOSURESPLEASE READ BEFORE COMPLETING THE BANK PRODUCT APPLICATION and AGREEMENT (Application/Agreement)

Important Product Disclosures

15

Adverse Action NoticesAll.loan.decisions.are.made.by.Republic.Bank ...When.a.RAL.is. declined,. Republic. Bank. is. required. to. advise. the. RAL.applicant.in.writing.of.their.denial.and.their.right.to.know.the.factor(s). that. led.to.their.denial .. .This.notice. is.called.an.Adverse.Action.Notice ...All.Adverse.Action.Notices.are.generated.by.Republic.Bank.and.mailed.directly.to.the.RAL.applicant.within.thirty.(30).days.of.receiving.a.completed.application .. . After. receiving. the. Adverse. Action. Notice,.the.RAL.applicant.can.request.a.list.of.specific.reasons.for.the. RAL. denial. directly. from. Republic. Bank. by. calling. or.writing.Republic.Bank.as.instructed.in.the.Notice ...Due.to.privacy.restrictions,.the.specific.reason.for.a.RAL.denial.can.only.be.shared.with.a.customer .

What should you know?.–.The.customer.may.not.understand.the.Adverse.Action.Notice ...If.the.customer.asks.why.they.received. the. Adverse. Action. Notice,. explain. that. they.applied.for.a.RAL,.were.denied.by.Republic.Bank.and.thus,.the. Adverse. Action. Notice. was. sent .. . Additionally,. the.customer. may. be. confused. because. they. have. already.received.their.refund.through.an.ERC.or.ERD ...Please.refer.a.customer.with.any.additional.questions.to.call.Republic.Bank.as.instructed.in.the.Notice .

Truth-In-Lending ActThe. Truth-In-Lending Act. was. enacted. to. inform. loan.clients.of.all.charges,.fees.and.other.details.associated.with.their.loan ..This.information.enables.the.loan.client.to.make.an. informed. decision .. This. law. requires. full. disclosure.of. loan. terms. and. conditions. as. part. of. the. loan. closing.process ..These.terms.include,.but.are.not.limited.to:

•Amount.Financed.• Finance.Charge• Total.payments•Annual.Percentage.Rate.(APR).• Schedule.of.charges.and.fees.

The. Truth-In-Lending Act. Disclosure. Statement. (“TILA”).provides. the. finance. charge. and. credit. investigation. fee.for. a. RAL .. .The.Truth-In-Lending. Act. applies. to. RALs. and.not.to.ERC.or.ERD.products ...Be.sure.to.deliver.the.TILA.to.the.customer .

Republic BankTax Refund SolutionsP.O. Box 2348Louisville, KY 40201-2348

JohnQTaxpayer123MainStreetAnyplace,USA12345-6789

January21,2011

Duringarecentvisittoyourtaxpreparer,youappliedforaRefundAnticipationLoan(RAL).ThankyouforapplyingthroughRepublicBank.

However,afterreviewingyourapplication,wearesorrytoadviseyouthatwecannotgrantyoualoanatthistime.Ifyouwouldlikeastatementofthespecificreason(s)whyyourapplicationwasdenied,pleasecontactusattheaddressorphonenumberlistedbelowwithin60daysofthedateofthisletter.Wewillprovideyouwithastatementofthereason(s)fordeclinewithin30daysafterreceivingyourrequest.

RepublicBankTaxRefundSolutionsCustomerServiceDepartmentAttention:AADepartmentP.O.Box2348Louisville,KY40201-2348502-588-1530

Sincerely,

RepublicBankTaxRefundSolutions

NOTICE:TheFederalEqualCreditOpportunityActprohibitscreditorsfromdiscriminatingagainstcreditapplicantsonthebasisofrace,color,religion,nationalorigin,sex,maritalstatus,age(providingtheapplicanthasthecapacitytoenterintoabindingcontract);becauseallorpartoftheapplicant’sincomederivesfromanypublicassistanceprogram;orbecausetheapplicanthasingoodfaithexercisedanyrightundertheConsumerCreditProtectionAct.TheFederalagencythatadministerscompliancewiththislawconcerningthiscreditoristheFederalDepositInsuranceCorporation,ConsumerResponseCenter,2345GrandBoulevard,Suite100,KansasCity,MO64108-2638.

Adverse Action Notice

Truth-In-Lending Act (“TILA”)Disclosure Statement

REFUND ANTICIPATION LOAN (RAL) TRUTH-IN-LENDING ACT DISCLOSURE STATEMENT (“TILA”)

If you are applying for a Refund Anticipation Loan (RAL) and that RAL is approved for the amount shown below as the “Total Refund Anticipation Loan Amount,” the following important TILA disclosures apply to your RAL. The RAL is a loan from Republic Bank & Trust Company (“Republic Bank” or “Bank”), 601 West Market Street, Louisville, KY 40202.

If your Federal Income Tax Return is a joint return and you jointly applied for the RAL loan, the pronouns “I”, “me” and “my” used in this RAL Truth-in-Lending Disclosure Form shall be understood to include both the applicant and the joint applicant.

TRUTH-IN-LENDING ACT DISCLOSURE

1. Amount Financed (The amount of credit provided to you or on your behalf ) $ 1,500.00

2. FINANCE CHARGE (The dollar amount the credit will cost you) $ 61.22

3. Total of Payments (The amount you will have paid after you have made all scheduled payments) $ 1,561.22

4. ANNUAL PERCENTAGE RATE (The cost of your credit as a yearly rate) 124.14%

Payment Schedule: One payment of 1,561.22 estimated to be due 12 days from receipt of your loan proceeds.

Security: You are giving the creditor a security interest in the anticipated refund to be paid to you by the IRS and/or a state revenue agency for the 2010 tax year.Required Deposit: The Annual Percentage Rate does not take into account your required deposit. Prepayment: If your debt is paid early, you will not have to pay a penalty nor will you be entitled to a refund of any part of the prepaid �nance charge.Please refer to your BANK PRODUCT APPLICATION and AGREEMENT for other important information.Creditor: Republic Bank & Trust Company (“Republic Bank”), 601 West Market Street, Louisville, KY 40202

ITEMIZATION OF AMOUNT FINANCED

1. Amount Paid Directly To You $ 1,500.00

2. Amount Paid to Others On Your Behalf $ 0.00

3. Amount Financed (items 1 and 2) $ 1,500.00

4. Total Prepaid FINANCE CHARGE paid to Republic Bank $ 61.22

a. Credit Investigation Fee $ 45.00 b. Finance Charge $ 16.22

5. Total Refund Anticipation Loan Amount (items 3 and 4) $ 1,561.22

OTHER DISCLOSURES:

If your RAL is approved by the Bank, the Bank will disburse the amount shown above as “Amount Paid Directly To You” according to the disbursement method chosen by you. However, should your disbursement amount be less than that listed above, or should the Bank be unable to process your request to receive your disbursement in the method selected by you, you will instead receive a check. In such a case, this check will contain a replacement TILA disclosure.

ATTENTION JOINT FILERS -- SPOUSAL OPT-OUT. If you �led a joint tax return and indicated in Section 4 of the BANK PRODUCT APPLICATION and AGREEMENT that you did not apply for the RAL with your Spouse, DO NOT SIGN THIS TILA DISCLOSURE STATEMENT.

BY SIGNING BELOW, I acknowledge that I have received these TILA disclosures concerning my RAL. I understand that these disclosures will apply to my RAL if I am approved for a RAL. Furthermore, I agree to each of the terms in this REFUND ANTICIPATION LOAN (RAL) TRUTH-IN-LENDING DISCLOSURE STATEMENT and to each of the terms in my signed BANK PRODUCT APPLICATION and AGREEMENT.

x__________________________________________________________ ______________ Applicant Signature Date

x__________________________________________________________ _______________ Joint Applicant Signature Date

(Signatures required only if you applied for a RAL and did NOT opt out as described above.)

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Taxpayer Statement

Consumer Rights – Truth In Savings Act & Electronic Fund Transfers ActThe.Truth.in.Savings.Act.requires.certain.disclosures.and.notices.be.provided.to.customers.for.deposits.accounts ...The.disclosures.include.information.about.deposits.and.withdrawals,.interest.accruals,.minimum.balances.and.any.fees.directly.applicable.to.the.account ...

The. Electronic. Fund.Transfers. Act. requires. disclosures. and. provides. certain. protections. for. customers. related. to. electronic.banking.transactions.including.ACH.transactions ...Customers.that.conduct.electronic.activity.in.a.deposit.account.must.receive.a. periodic. statement. of. that. account. activity. for. any. statement. cycle. in. which. an. electronic. transaction. is. conducted .. .The.periodic.statement.summarizes.account.activity.including.electronic.transfers.and.fees.during.an.established.statement.cycle.of.no.longer.than.one.month ...Periodic.statements.are.delivered.by.mail.to.the.customer.or.via.electronic.means.if.the.customer.so.chooses ...Also,.each.statement.includes.instructions.for.exercising.error.resolution.rights .

What should you know.–.All.disclosures.required.for.the.Truth.In.Savings.Act.and.Electronic.Fund.Transfers.Act.are.included.in.the.Bank.Product.Application.and.Agreement ...Additionally,.Republic.Bank.mails.out.statements.to.bank.product.customers.on.a.monthly.basis ...If.a.customer.received.any.refund.money.from.the.IRS.or.State.within.the.month.period,.then.they.are.mailed.a.statement.showing.the.money.that.was.received.and.how.it.was.allocated.to.pay.fees.and.what.amount,.if.any,.was.disbursed.to.them.by.direct.deposit.or.check ...Additionally,.customers.have.the.ability.to.access.statements.online.atwww.republictaxpayer.com.

THIS IS NOT A BILL

STATEMENTDate Description Amount

During your recent visit to your tax preparer or when filing your taxes online, you chose to have your tax refund routed to Republic Bank. By doing so, you were able to avoid paying up-front for your tax preparation fees and you may have also received a loan based on your anticipated tax refund.

The below statement shows how your tax refund money was distributed once received at Republic Bank. This is not a bill, this is simply a statement for your records. Thank you for using Republic Bank to process your tax refund.

REPUBLIC BANKP.O.BOX 2348LOUISVILLE, KY 40201

JOHN TAXPAYER123 MAIN STANY CITY, ANY STATE 12345

2

Page 1 of 1

Account #XXXXXX-XXX-XX-XXXXStatement Dates: From 9/20/2010 to 10/9/2010

Beginning Balance on 9/20/2010Ending Balance on 10/9/2010

$0.00$0.00

09/20/2010 ACH CREDIT -- Federal Tax Refund US Treasury Department $2,705.0009/20/2010 Tax Refund Administration Fee $-15.9509/20/2010 Tax Preparation Fee $-23.9009/20/2010 ACH DEBIT -- Federal Tax Refund Direct Deposited to 011900571, $-2,665.15

Checking, XXXXXXXXX2319

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It. is. important. that. Confidential Customer Information. be. protected.from. unauthorized. access. by. third. parties .. . “Confidential Customer Information”.includes,.but.is.not.limited.to.taxpayers’:

•Names• Social.security.numbers•Dates.of.birth•Addresses• Phone.numbers• Financial. information. such. as. loans. or. accounts. with. Republic.

Bank.(“Republic”)• Loans.or.accounts.with.other.financial.institutions• Tax.information• Bankruptcy.information• Employer.names.and.phone.numbers

Confidential. Customer. Information. is. contained. in. both. physical. and.electronic. form .. .You. must. take. all. necessary. measures. to. protect. that.information.by.utilizing.proper.physical.and.electronic.storage.and.access.methods .. .Only. the.customer,.and.persons.authorized.by.the.customer.including. you,. your. authorized. employees. and. Republic. and. its. agents.and.employees,.may.have.access.to.Confidential.Customer.Information .

Document Storage Requirements• Current. year. and. previous. year. customer. Bank. Products. documents. MUST. be. stored. in. a. locked. room. and/or.

locked.filing.cabinet.or.electronically.stored.when.not.in.use .•When.in.use,.all.Bank.Products.documents.should.be.kept.from.public.view .• Printed.checks,.check.stock.and.cards.MUST.be.stored.in.a.locked.cabinet,.safe.or.locked.drawer .

Physical Security Requirements•All.office.and.access.doors.MUST.be.locked.when.no.employees.are.onsite .•ONLY. you. and. your. authorized. employees. may. have. access. to. customer.

documents.and.information ...No public access!• Customer.information.MUST.be.shredded.or.appropriately.destroyed.when.no.

longer.needed.and.then.disposed.of.properly.and.securely .

Data Security RequirementsThe.computers.used.to. facilitate.Bank.Products.often.store.Confidential.Customer.Information .. . . For. example,. software. used. to. prepare. Bank. Product. Applications.may.create.files.that.are.stored.on.the.computer’s.local.disk.drive ...For.this.reason,.it.is.essential.that.unauthorized.access.to.the.computer.be.prevented.and.the.data.stored.on.the.computer.be.protected.from.theft.or.unauthorized.access ....

Protecting Customer Information

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Please. call. Republic. Bank. if. you. have.questions.on.how.to.protect.Confidential Customer Information. at. 1-866-222-6680 .

•All.computers.used.in.the.preparation.of.client.tax. returns. require. users. to. login. in. with. a.unique.user.ID.and.password .

•All. computers. used. in. the. preparation. of.customer. tax. returns. MUST. run. a. regularly.updated. anti-virus. software. program. (i .e ..Symantec,.McAfee) .

•All. computers. used. in. the. preparation. of.customer. tax. returns. MUST. be. protected. by. a.firewall. (i .e .. Microsoft. Windows. Firewall,. Zone.Alarm.by.Check.Point) .

Tax. preparers. should. implement. the. procedures. and.controls. described. in. IRS. Publication. 4557. (Rev .. 10-2008).“Safeguarding. Taxpayer. Data:. A. Guide. for. Your.Business”.available.on.the. IRS.website,.http://www .irs .gov/pub/irs-pdf/p4557 .pdf

Customer Identification RequirementsFederal.laws.are.in.place.to.ensure.that.the.identity.of.individuals.who.open.accounts.with.financial.institutions.can.be.verified.and.that.unusual.banking.transactions.are.reported.to.the.proper.authorities .

In.order.to.comply.with.the.customer.identification.requirements.of.the.USA.PATRIOT.Act,.you.are.responsible.for.verifying.the.identity.of.all.taxpayers.requesting.Republic.Bank.Products ...You.must.collect.their.full.name,.social.security.number.or.taxpayer.identification.number,.date.of.birth,.and.physical.street.address.(no.P .O ..Boxes).for.all.Bank.Product.applicants .

To. verify. their. identity,. all. Bank. Product. applicants. must. provide. an. unexpired,. government-issued. photo. ID .. .You. must.document.the.ID.type,.number,.issuance.date,.expiration.date.and.location.of.issuance ...The.approved.forms.of.identification.are.listed.below:

The.most.common.ID.type.is.state-issued.Driver’s.License.or.state-issued.ID ..Other.types.of.acceptable.government-issued.documents.include:

• Passports.(both.U .S ..and.foreign-issued)•A.Military.ID.Card•A.Resident.Alien.Card.or.Visa.issued.by.the.U .S ...(These cards are titled “Permanent Resident Card”; “Resident Alien Card”;

“U.S. Citizenship Identification Card” or “United States of America Visa.”)•A. Matricula. Consular. Card. (This card is issued by foreign consulates in the U.S. and is also an acceptable form of ID for

account opening if it is unexpired. Current consulates issuing this ID include Mexico, Guatemala, Honduras, Brazil and South Korea.)

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Spousal Opt-Out for Married Filing Joint ReturnsIn.the.case.of.a.Married.Filing.Joint.tax.return,.a.couple.can.apply.for.a.Refund.Anticipation.Loan.(RAL).together.or.one.of.the.spouses.can.opt-out.of.the.loan.application.leaving.the.other.spouse.to.apply.for.the.RAL.individually ...This.is.known.as.a.“Spousal Opt-Out .”. . It. is. your responsibility. to. understand. and. explain. this. Spousal. Opt-Out.option.to.each.Married.Filing.Joint.RAL.applicant,.using.the. IMPORTANT PRODUCT DISCLOSURES.and.by.handing.the.customers.the.yellow.tear-off.ATTENTION JOINT FILERS ...These.yellow.tear-offs.will.be.sent.to.you.in.your.initial.supply.shipment.from.TRS,.along.with.the.rest.of.your.tax.season.supplies .

If.a.married.couple.is.filing.a.joint.tax.return.and.indicates.they.want.a.RAL,.you.must.give.the.couple.the.yellow.ATTENTION.JOINT.FILERS.tear-off ...This.tear-off.explains.that.they.can.apply. for. the. loan. jointly.or.either. the.husband.or.wife.may.choose.to.not.apply.for.the.RAL .

Attention Joint Filers Tear-Off (yellow)

Example:.The.wife.wants.to.apply.for.a.RAL.while.the.husband.does.not ...Spousal.Opt-Out.is.the.method.the.husband.would.use.to.indicate.that.he.understands.that.his.wife.is.applying.for.the.RAL.and.that.all.or.part.of.their.tax.return.will.be.used.to.pay.the.amount.due.on.the.RAL ...By.using.the.Spousal.Opt-Out,.the.husband.also.shows.that.he.does.not.want.to.be.considered.an.applicant.and.therefore.will.not.be.held.liable.for.the.repayment.of.the.loan.if.it.is.not.repaid.by.the.IRS.refund ...This.means.the.RAL.will.be.in.the.name.of.the.wife.only ...The.husband’s.name.will.appear.in.Section.4.of.the.Bank.Product.Application.and.Agreement.and.he.will.sign.the.application.to.allow.the.anticipated.refund.to.repay.and.secure.the.refund.anticipation.loan ...The.husband.will.not.sign.the.TILA.and.the.proceeds.check.will.only.be.made.payable.to.the.wife ...*While. you. cannot. discourage. a. customer. from. opting-out,. remember. that.having.one.spouse.or.the.other.opt-out.will.not.increase.the.chances.for.a.loan.approval .

Additional Examples

Using.the.previous.example.where.the.husband.wishes.to.opt-out,.which.means.the.RAL.will.be.in.the.name.of.the.wife.only,.if.you.are.in.the.process.of.entering.your.customers’.information.into.the.BANK.PRODUCT.APPLICATION.and.AGREEMENT.in.your.tax.preparation.software,.follow.the.procedures.for.the.Spousal.Opt-Out.option.in.your.tax.software ...Once.the.BANK.PRODUCT.APPLICATION.and.AGREEMENT.and.up-front.TILA.disclosure.statement.have.printed:..

1 .. Verify.that.the.appropriate.box.located.on.the.BANK.PRODUCT.APPLICATION.and.AGREEMENT.under.the.Spousal.Opt-Out.Section.has.been.checked.and.that.the.husband’s.name.appears.in.the.blank.provided .

2 .. Have.the.husband.sign.the.Application.explaining.that.is.only.to.allow.the.anticipated.refund.to.repay.and.secure.the.refund.anticipation.loan ...He.will.sign.as.the.“Joint Tax Return Filer”,.not.the.“Applicant .”.

3 .. The.TILA.should.not.print.the.husband’s.name ...Verify.the.husband’s.name.does.not.appear.on.the.TILA.disclosure.statement ...Therefore,.the husband should NOT sign the TILA disclosure statement...

4 .. When.the.check.prints,.review.the.check.to.ensure.that.the.husband’s.name.is.not.printed.on.the.check ...If.both.spouses’.names.appear,.do.not.deliver.the.check.to.the.customer.and.call.Republic.Bank ..

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How to Explain Spousal Opt Out:“Here is a sheet titled “Attention Joint Filers” explaining the spousal opt out. As a couple submitting a Married Filing Joint tax return, if you want to apply for a Refund Anticipation Loan, you have the option to apply for the loan together or one of you can opt-out of the loan application leaving your spouse to apply for the Refund Anticipation Loan individually. This is known as a “Spousal Opt-Out.” The opting out spouse will not be liable for the repayment of the loan if the IRS does not fully fund your refund. Also, even if one of you exercises the spousal opt out and the other applies for the loan, all or part of your refund will be used to pay the amount due on the Refund Anticipation Loan.”

• This.process.must.be.followed.ONLY.in.the.event.a.customer.wishes.to.opt-out.of.the.RAL.after.you.have.informed.them.of.the.opt-out.option.–.the.customer.makes.the.decision.whether.to.opt-out .

• The.Spousal.Opt-Out.is.only.available.to.married.persons.filing.joint.tax.returns .• The.Spousal.Opt-Out.Section.will.be.blank.for.all.customers.who.do.not.opt-out.of.a.RAL.and.for.all.single.

and.head-of-household.tax.filers .•A.spouse.can.opt-out.of.the.RAL.and.will.not.be.liable.for.the.repayment.of.the.RAL.if.the.IRS.does.not.fund.

the.RAL .• The.opting-out.spouse.MUST.sign.and.date.the.BANK.PRODUCT.APPLICATION.and.AGREEMENT,.even.if.they.

opt-out.and.the.Spousal.Opt-Out.Section.of.the.Application.is.complete .. . .They.will.sign.as.the.“Joint.Tax.Return.Filer”,.not.the.“Tax.Return.Filer .”.

• The.opting-out.spouse.does.not.sign.the.TILA ...After.the.TILA.has.printed,.ensure.the.opted-out.spouse.does.not.sign.it ...

•When.printing.RAL.proceeds.check,.review.your.file.to.be.sure.that.if.a.married.person.opted-out,.that.their.name. does. not. appear. on. the. check .. If. both. spouses’. names. appear. on. the. check,. do. not. deliver. to. the.customer,.and.call.Republic.Bank .

•While.you.cannot.discourage.a.customer.from.opting-out,.remember.that.having.one.spouse.or.the.other.opt.out.will.not.increase.the.chances.for.a.loan.approval .

• If.a.customer.hand-writes.their.Spousal.Opt-Out.selection.on.the.Bank.Product.Application.and.Agreement,.you. must. ensure. the. printed. and. signed. application. matches. the. information. that. was. electronically.submitted.to.Republic.Bank .

Some Important Things to Remember About Spousal Opt-Outs

If,. after. the. BANK. PRODUCT. APPLICATION. and. AGREEMENT. and.TILA. disclosure. statement. have. printed,. the. husband. chooses. to.opt-out.of.the.RAL,.follow.the.steps.listed.below.to.complete.the.spousal.opt-out:

1 .. The.husband.must.check.the.appropriate.box.located.on.the.BANK.PRODUCT.APPLICATION.and.AGREEMENT.under.the.Spousal Opt-Out Section;

2 .. The. husband. must. print. his. name. in. the. blank.provided.on.the.Agreement.under.the.Spousal Opt-Out Section;.and

3 .. The.husband.must.sign.the.Agreement.only.to.allow.the.anticipated.refund.to.repay.and.secure.the.refund.anticipation. loan .. . The husband should NOT sign the up-front TILA disclosure statement.

4 .. You. MUST. update. the. Spousal. Opt-Out. Section. of.the. BANK. PRODUCT. APPLICATION. and. AGREEMENT.in. your. tax. preparation. software. to. match. the.Application.before.submitting.the.Application.to.the.software.company.or.Republic.Bank .

5 .. When. the. check. prints,. review. the. check. to. ensure.that.the.husband’s.name.is.not.printed.on.the.check ..If.both.spouses’.names.appear,.do.not.deliver.the.check.to.the.customer.and.call.Republic.Bank .Bank Product Application and Agreement

Spousal Opt-Out Example

BANK PRODUC T APPLIC ATION and AGREEMENT (Applic ation/Agreement)O ffered through Republic B ank & Trust Company (B ank), 601 West M arket Street, Louisvi l le, Kentuck y, 40202.

Customer Identif ic ation Pro gram Notice

In order to help the government fight the funding of terrorism, money laundering activities, and identity theft, the USA PATRIOT Act requires all financial institutions to obtain, verify, and record information that identifies each person who opens an account or applies for a loan. What that means to you is that when you open an account or apply for a loan, you will need to provide your name, street address, taxpayer identification number, date of birth, and other information that will allow us to identify you including an unexpired, government-issued, photo ID or other similar document. INSTRUCTIONS: Spouse information is required only if filing a joint tax return. IF FILING A JOINT TAX RETURN AND APPLYING FOR A REFUND ANTICIPATION LOAN (also referred to as RAL or Loan), BOTH SPOUSES ARE NOT REQUIRED TO APPLY FOR A LOAN. (Please refer to Section 4 below for further information.)

1. APPLICANT(S) INFORMATION (Address may not be a P.O. Box)

Name _________________________________________________ Spouse Name (if joint tax return) ____________________________________________

Address: Street __________________________________________________________________ City/State/Zip ________________________________________

2. BANK PRODUCT DESIGNATION Federal Electronic Refund Check (ERC) or Electronic Refund Deposit (ERD): I choose to receive my federal tax refund, less the fees set out below, by the method selected in Section 3 below.

Federal Tax Refund Administration Fee paid to Republic Bank $ 29.95 Transmitter Fee paid to ___________________ $

State Tax Refund Administration Fee paid to Republic Bank: $ Audit Fee paid to ________________________ $

Tax Preparation Fees paid to Tax Return Preparer $ Total Amount Paid to Others on your Behalf $

State Check or Direct Deposit: I choose to receive my state refund(s), less the State Tax Refund Administration Fee ($10.00), by the method selected in Section 3 below. RAL: I choose to apply for a Loan in addition to the ERC or ERD, in the amount of $1,561.24, by the disbursement method selected in Section 3 below. To be eligible for the RAL, my 2010 federal tax refund must not be greater than $9,999.99 and not less than the greater of $2,000.00 or $1,561.24 plus the Total Amount Paid to Others on my Behalf, as set out above. If my application for a RAL is denied, I will still receive the ERC or ERD, as set out above.

3. DISBURSEMENT METHOD (Choose ONE of the following methods for distribution of funds.) Check: If you choose this option, Bank will disburse funds to you via a check printed by your tax preparer. Direct Deposit: If you choose this option, Bank will deposit funds directly to your bank account specified below (the Bank Account). If the Bank Account information is incorrect or we are unable to honor your request, the amount will be disbursed to you via a check printed by your tax preparer.

Bank Routing Number: ________________________ Account Number: _______________________ Account Type: Checking Savings

Money Clip Card*: Card Number: ____________________________________________* Please refer to the Republic Bank Money Clip Prepaid Visa ® Cardholder Agreement for further details.

4. ATTENTION JOINT FILERS - SPOUSAL OPT-OUT. If you are filing a joint tax return, you may, but are not required to, apply for a Loan with your spouse. If you do not want to apply for a Loan with your spouse, please check the box below and fill in the blank:

If checked here, I, _________________________________________________, by signing below, state that I have NOT applied for a Loan and will NOT be liable for repayment of the Loan, but sign below only to release, pledge and grant to the Bank a security interest in the anticipated tax refund to be paid to me by the Internal Revenue Service (IRS) and state taxing authority.

5. PROMISE TO PAY / CONSENT / AUTHORIZATION / SIGNATURES: By signing below, I certify that I (includes all signers below) acknowledge receiving a completed copy of this Application/Agreement, that I have received, read, and understand the IMPORTANT PRODUCT DISCLOSURES, and that I agree to all the terms and provisions set forth in the RAL Truth-in-Lending Disclosure Statement (the TILA Disclosure) and this Application/Agreement, including the CERTIFICATION section, WAIVER OF JURY TRIAL AND ARBITRATION section and the terms and provisions on pages 2 through 5, which are specifically incorporated herein by reference, and acknowledge receiving a completed copy of each of them. I certify that everything herein is correct to the best of my knowledge, that this Application/Agreement is based on a bona fide 2010 federal and state (if applicable) income tax return and that the tax return is true, complete, and accurate in all respects. I authorize the Bank to inquire of the IRS, state taxing authority (if applicable), my employer or any agency providing information on behalf of my employer as to the status of my tax refund(s) and as to my tax withholding and to receive from or supply to the IRS and the state taxing authority (if applicable) information on my behalf to expedite the issuance of my tax refund(s). I (including my spouse) authorize the Bank to obtain a credit report to verify the information in this Application and my tax return. In the event a Loan is applied for and granted, I, (including my spouse if he or she is also applying for the Loan) promise to pay to the Bank, its successors and/or assigns, twelve (12) calendar days from the day I receive my Loan proceeds, the amount designated as the Total of Payments in the TILA Disclosure. I will not accept any Loan proceeds without also receiving the TILA Disclosure.

6. ARMED FORCES: IF APPLYING FOR A LOAN, by signing this Application/Agreement, I certify the following to be true: I AM NOT a member of the Armed Forces on active duty. I AM NOT a dependent of a member of the Armed Forces on active duty. I am aware that knowingly making a false statement on a credit application is a crime.COLLECTION: I (including my spouse if filing jointly) understand that by signing this Application/Agreement, I hereby irrevocably authorize the Bank to deduct from my tax refund the amount of any outstanding prior year Loan obligation that I owe the Bank, MetaBank, or Santa Barbara Bank & Trust.

x____________________________________ _______________ x____________________________________ _______________ Tax Return Filer Signature Date Joint Tax Return Filer Signature Date (applicant if applying for a RAL) (joint applicant if applying for a RAL)

s

Page 1 of 7

Mary Taxpayer123 Anywhere Street Anytown, ST 12345

John Taxpayer

John Taxpayer

John TaxpayerMary Taxpayer 1-31-2011 1-31-2011

21

Bank Products for Armed Forces Service Members and DependentsService.members.and.their.dependents.may.apply.for.an.ERC.or.ERD.bank.product.only ...They.will.not.be.eligible.to.apply.for.a.RAL ...Department.of.Defense.regulations.prohibit.loans.to.service.members.and.their.dependents.at.military.annual.percentage.rates.(MAPR).greater.than.36% ...The.calculation.of.the.Bank’s.RAL.MAPR.according.to.the.Department.of.Defense.regulations.exceeds.that.limit ...The.BANK.PRODUCT.APPLICATION.and.AGREEMENT.contains.a.statement.that.a.RAL.applicant.is.not.a.member.of.the.Armed.Forces.on.active.duty.or.a.dependent.of.a.member.of.the.Armed.Forces.on.active.duty .

Privacy NoticeAs.outlined.in.the.Gramm-Leach-Bliley.Act,.the.Bank.is.required.to.disclose.to.taxpayers.if.their.information.may.be.shared.with.non-affiliated.third.parties.outside.of.certain.legal.exceptions ...In.order.to.advise.taxpayers.of.what.Republic.Bank.does.to.collect,.share.and.protect.their.personal.information,.each.taxpayer.is.provided.the.Bank’s.Privacy.Notice.as.part.of.the.BANK.PRODUCT.APPLICATION.and.AGREEMENT ...Republic.Bank.does.not.share.taxpayer.information.outside.of.legal.exceptions .

Privacy Notice

If.you.know.that.a.taxpayer.is.a.member.of.the.Armed.Forces.on.active.duty.or.a.dependent.of.a.member.of.the.Armed.Forces.on.active.duty,.do.not.proceed.with.a.RAL.application ...

Whenever. a. military. related.W-2. is. presented. or. if. you. have. any. other. indication. that. a. potential. RAL. applicant. is. a. service.member,.you.must.also.utilize.the.free.website.provided.by.the.Department.of.Defense.to.identify.active.military.personnel.(the.DMDC) ..To.do.so,.follow.these.easy.steps:.

1 .. Go.to.https://www.dmdc.osd.mil/appj/mla/ 2 .. Accept.the.Standard.DoD.Notice.and.Consent.by.clicking.“OK”.3 .. Enter.the.customer’s.SSN,.Last.Name.and.Date.of.Birth.and.click.“Search”.4 .. DO NOT SUBMIT A RAL APPLICATION.if.the.Status.Report.indicates.that.the.DMDC.DOES.possess.information.

indicating.that.the.individual.is.either.on.active.duty.for.more.than.30.days.or.a.dependent.of.a.service.member.on.active.duty.for.more.than.30.days .

6. ARMED FORCES: IF APPLYING FOR A LOAN, by signing this Application/Agreement, I certify the following to be true: I AM NOT a member of the Armed Forces on active duty. I AM NOT a dependent of a member of the Armed Forces on active duty. I am aware that knowingly making a false statement on a credit application is a crime.

Steps Required When Processing a Bank Product1 .. Explain Refund Options and Costs.–.The.first.step.is.to.review.with.the.customer(s).all.of.the.refund.options.

available,.including.those.which.are.free ...You.must.also.clearly.explain.that.a.RAL.is.not.a.tax.refund,.but.a.loan.from.a.bank.that.is.secured.by.their.tax.refund.and.the.other.important.details.of.a.RAL ...All.of.this.information.is.easily.presented.by.using.the.Taxpayer.Options.Quick.Reference.Guide.(laminated.card).or.the.Know.Your.Refund.Options.brochure.provided.with.your.supplies ...Once.the.customer.chooses.how.they.would.like.to.receive.their.tax.refund.and.whether.in.addition.they.want.to.apply.for.a.RAL,.you.need.to.explain.all.fees.that.will.be.deducted.from.the.product(s).chosen.including:

1 .. Bank.Fees2 .. Tax.Preparation.Charges3 .. Other.Service.Charges

2 .. Review Debt Notification Form with Customer (if.applicable).–.During.the.Bank.Product.application.process,.your.tax.preparation.software.may.verify.whether.the.customer.has.an.outstanding.RAL.debt.with.Republic.Bank,.or.any.other.RAL.lender,.from.a.prior.tax.season ...If.the.customer.DOES.owe.a.debt,.a.pop-up.message.will.notify.you.and.instruct.you.to.issue.the.customer.the.pink.Debt.Notification.Form ....This.pink.tear.off.form.was.provided.with.your.supplies .....When.you.provide.the.pink.Debt.Notification.Form.to.the.customer,.you.must.also.review.it.with.the.customer.to.make.sure.the.customer.understands.that.all.or.part.of.the.refund.will.be.used.to.repay.the.prior.debt.if.he.or.she.chooses.to.still.apply.for.a.Bank.Product ..

3 .. Complete The Application.-.In.addition.to.verifying.and.inputting.the.required.applicant.and.ID.information.into.your.tax.software,.you.will.enter.the.following.additional.information:

• Taxpayer’s.primary.phone.number• Fees.being.charged.to.the.customer.• Indicate. whether. or. not. the. Primary. or. Secondary. Taxpayer. is. an. active. member. of. the. armed. forces.

or. a. dependent. of. an. active. military. member. (see. section. above. on. Armed. Forces. Service. Members. and.Dependants)

• Taxpayer’s.product.selection(s).and.disbursement.method

*Remember,.in.the.case.of.a.Married.Filing.Joint.tax.return,.if.one.spouse.chooses.not.to.apply.for.a.RAL,.make.sure.Section.4,.the.Spousal Opt-Out Section of.the.BANK.PRODUCT.APPLICATION.and.AGREEMENT,.is.checked.and.the.opting-out.spouse’s.name.is.added.to.the.blank .

Debt Notification Form (pink)

22

4 .. Print Required Documents. -. From. your. tax. software,. print. the. IMPORTANT PRODUCT DISCLOSURES. and. the.BANK PRODUCT APPLICATION and AGREEMENT,.and.if.the.customer.is.applying.for.a.RAL,.the.TILA .

5 .. Review Printed Documents.-.Have.the.customer(s).review.the.IMPORTANT.PRODUCT.DISCLOSURES.and.verify.that.

the.information.on.the.BANK.PRODUCT.APPLICATION.and.AGREEMENT.(and.TILA.if.a.RAL).is.correct ...Make.sure.you.give.the.customer.ample.time.to.review.the.material.and.answer.any.additional.questions.the.customer.may.have .

6 .. Taxpayer(s) Signature.-.After.reviewing.the.documents,.the.customer.(and.spouse.if.a.Married.Filing.Jointly.return).MUST.sign.and.date.the.BANK.PRODUCT.APPLICATION.and.AGREEMENT.and.TILA.if.a.RAL.(unless.one.of.the.spouses.has.opted-out,.then.only.the.spouse.applying.for.the.RAL.signs.the.TILA) .

7 .. Taxpayer Copies.-.Give.the.customer(s).a.copy.of.the.IMPORTANT.PRODUCT.DISCLOSURES.and.a.copy.of.the.signed.

BANK.PRODUCT.APPLICATION.and.AGREEMENT.and.TILA.if.a.RAL ...Additionally,.a.final.TILA.will.be.printed.on.the.check.and.must.be.attached.to.the.check.when.given.to.the.customer(s) .

8 .. Retain Documents -.Retain.the.signed.BANK.PRODUCT.APPLICATION.and.AGREEMENT.and.TILA.if.a.RAL,.in.a.secure.location.(e .g ..locked.room.or.locked.filing.cabinet).for.a.period.of.three.(3).years ...You.may.be.asked.by.Republic.Bank.to.produce.these.documents.and.failure.to.do.so.could.result.in.disciplinary.action.which.could.include.termination.from.the.program .

23

Tax Office Employee Training RequirementRepublic.Bank.requires.that.all.personnel.who.will.be.offering.or.discussing.Republic. Bank. Products. or. who. have. access. to. confidential. customer.information.in.conjunction.with.Bank.Product.services.participate.in.training.regarding.Republic’s.policies.and.procedures .

It.is.the.responsibility.of.the.tax.office.to.ensure.that.all.employees,.contractors.or.affiliates.who.will.be.offering.or.discussing.Republic.Bank.Products.or.who.have.access.to.confidential.customer.information.in.conjunction.with.Bank.Product.services.take.this.Compliance.Training.regarding.Bank.Products .

When.each.tax.preparer.or.other.personnel.in.the.tax.office.completes.the.Bank’s. online. compliance. training. course,. they. are. assigned. a. Republic.Bank.Identification.Number.(RBIN) .. .An.RBIN.is.an.identifiable.number.that.is. unique. for. each. individual. who. has. completed. training. and. is. assigned.automatically.by.the.Bank ...

When.a.bank.product.application. is. received.by.the.Bank,.the.RBIN. is.attached.to.the.electronic.record .. .A.valid.RBIN.must.accompany.the.application.in.order.for.the.Bank.to.process.the.product.request .

Compliance and Customer Disclosure MaterialsWe.provide.EROs.with.the.below.materials.to.help.ensure.that.our.products.are.offered.in.a.fair.and.responsible.manner.with.clear.choices.being.presented.to.customers ...

ERO Training• Safeguarding Taxpayer Information Brochure. –. this. IRS. produced. brochure. covers. the. actions. tax. offices.

should.take.to.protect.taxpayer.data• Compliance Quick Reference Guide. –. this. laminated. card. highlights. Republic. Bank’s. ERO. compliance.

requirements• Steps Required When Processing Bank Products Poster. –. this. poster. outlines. the. required. steps. an. ERO.

needs.to.complete.when.processing.bank.products

Taxpayer Education• Refund & Loan Options Poster.–.Available.in.English.and.Spanish,.this.poster.lists.in.chart.format.a.taxpayer’s.

refund.options.as.well.as.sample.APRs.associated.with.various.loan.products .• RAL Facts Poster.–.Available.in.English.and.Spanish,.this.poster.explains.some.important.points.about.RALs.that.

customers.should.understand.before.choosing.a.loan.product .• Taxpayer Options Quick Reference Guide.–.Available.in.English.and.Spanish,.this.laminated.card.presents.the.

information.on.the.above.two.posters ...These.cards.can.be.used.as.another.reference.tool.in.the.tax.office.to.help.customers.understand.their.refund.options.and.specific.information.about.RALs.before.making.a.decision .

• Refund & Loan Options Brochure.–.Available.in.English.and.Spanish,.this.brochure.provides.detailed.information.about.a.taxpayer’s.refund.options.as.well.as.easy.to.read.explanations.of.each.bank.product ..

•Building A Financial Future Brochure.-.Available.in.English.and.Spanish,.this.brochure.provides.an.overview.of.personal.finance.basics.including.the.benefits.of.using.a.bank,.making.a.budget,.savings.tips.and.how.to.prevent.identity.theft .

• Spousal Opt-Out Tear Off (yellow).-.Titled.“Attention.Joint-Filer,”.this.tear.off.should.be.given.to.all.Married.Filing.Joint.RAL.applicants.to.help.explain.the.Spousal.Opt-Out.option .

•Debt Notification Tear Off (pink).-.Titled.“Important.Notice:..Payment.of.Past.Debt,”.this.tear.off.should.be.given.to.customers.who.are. identified.by.your.software.as.having.a.past.debt.to.a.bank.for.a.previous.RAL.to.help.explain.what.happens.if.they.apply.for.a.Bank.Product .

ERO MonitoringRepublic.Bank.conducts.a.variety.of.ERO.monitoring.activities.to.verify.ERO.compliance.with.Federal.lending.laws,.IRS.due.diligence.and.our.Program.Guidelines ...

•Onsite audits.-.conducted.with.a.convenient.day.and.time.for.the.visit.agreed.upon.with.the.ERO.in.advance ...While.visiting.your.place.of.business,.some.the.key.items.that.we.will.verify.are:

» Compliance.Training.completed.by.everyone.applicable» Bank.Applications.and.up-front.TILA.disclosures.are.on.file.and.fully.complete.with.taxpayer.signatures» Bank.documents.are.stored.properly.and.disposed.of.appropriately.» Confidential. customer. information. is. protected. by. following. Republic. Bank’s. document. storage,. physical.security.and.data.security.requirements» Marketing.materials.are.current.Bank.provided.versions.or.approved.if.produced.by.ERO» Important.Product.Disclosures.and.Spousal.Opt-Out.are.understood.and.being.explained.to.customers

•Offsite audits.-.conducted.with.ERO.requested.to.fax.in.copies.of.Bank.Product.Applications.&.Agreements.and.the.corresponding.TILA.disclosure.statements.for.a.specified.sample.of.taxpayers ...This.audit.will.be.scored.based.on:.

» Bank.Applications.and.up-front.TILA.disclosures.are.on.file.and.fully.completed.with.taxpayer.signatures» Online.assessment.that.covers.all.onsite.audit.topics» Response.in.72.hours.or.less

•Mystery Shops.-.hired.taxpayers.apply.for.bank.products.and.report.on.ERO.procedures ...Some.of.the.key.items.of.focus.include:

» Were.products.explained.and.disclosed.properly?» Were.all.fees.explained?» Was.spousal.opt-out.option.presented.if.joint.filers?

•Additional Monitoring –.we.also.monitor.EROs.for.compliance.with.our.fee.and.training.policies.and.will.contact.EROs.appropriately.if.discrepancies.are.found .

Please.note:.Failure.to.comply.with.audit.requests.in.a.timely.manner.may.result.in.the.suspension.of.tax.preparation.fee.payment.and.termination.from.the.program .

24

25

Electronic Signature and Storage (ESS) PolicyIn. conjunction. with. some. tax. softwares,. you. can. use. an. electronic. signature. device. as. a. means. of. electronically. affixing. a.taxpayer’s.signature.to.his/her.bank.product.applications.&.agreements.and.important.disclosure.statements ...

Electronically.signed.documents.may.be.maintained.in.their.electronic.media.as.outlined.by.the.ERO/software.partner’s.own.document.retention.policy,.as.long.as.it.is.maintained.for.a.period.no.shorter.than.three.(3).years.and.documents.are.encrypted .

In.order.to.comply.with.Republic.Bank’s.policies.and.procedures,.the.following.must.occur.if.a.taxpayer.chooses.a.Republic.Bank.Product.and.you.are.participating.in.the.electronic.signature.process .

• You.must.review.all.bank.documents.with.each.customer.before.an.electronic.signature.is.applied .• Bank.documents.that.have.been.electronically.signed.cannot.be.edited/manipulated.or.deleted ...Electronically.signed.

documents.may.be.moved.to.a.“cancelled”.status.only,.if.directed.by.the.customer .• Each.individual.bank.document.with.a.signature.line.must.be.signed.independently.by.the.applicant(s) ..One.signature.

cannot.be.replicated.and.placed.on.all.documents ..The.applicant.must.also.be.aware.as.to.what.section.of.the.Bank.Application.they.are.signing.when.signing.multiple.times .

•All. bank. documents. that. are. electronically. signed. and/or. electronically. stored. should. have. a. hard. copy. printed. and.given.to.the.customer.at.the.time.of.application.in.your.office .

•All. documents. must. be. electronically. signed. in. order. to. meet. completion. requirements .. . If. there. is. a. failure. in. the.hardware.supporting.the.electronic.signature.software,.all.bank.documents.must.be.physically.printed,.signed.and.a.hard.copy.maintained.in.the.office.until.the.issue.is.resolved ..

Power of Attorney Not AcceptedDue.to.potential.for.fraud,.Republic.Bank.does.not.accept.a.Power.of.Attorney.in.lieu.of.an.Applicant’s.actual.signature .

The.following.ERO.Advertising.Guidelines.are. intended.as.a.reference.tool. for.EROs.to.use.when.developing.advertising.for.the.bank.products.offered.through.Republic.Bank.Tax.Refund.Solutions .. .Additionally,.specific.requirements.are.outlined.for.submitting.and.receiving.approval.of.advertising.prior.to.public.release ...

This.section.will.cover:• The.required.Republic.Bank.review.process.for.all.ERO-developed.advertisements• Basic.advertising.standards.that.ensure.fair.and.truthful.treatment.of.customers•A.general.overview.of.the.federal.laws.and.regulations.applicable.to.credit.advertising.•A.review.of.Do’s.and.Don’ts.for.ERO-developed.advertisements

Important.Note:.These.Advertising.Guidelines.are.not.intended.to.be.an.exhaustive.list.of.all.applicable.laws.related.to.advertising.tax-related.bank.products ...EROs.are.responsible.for.their.own.compliance.with.all.federal,.state.and.local.RAL.facilitator.laws.as.well.as.general.advertising.laws .

Logo Use: The use of the Republic Bank and Republic Bank Tax Refund Solutions logos in ERO-developed advertising is strictly prohibited. The use of the Republic Bank name may only be used in the disclosures of ERO-developed advertising as illustrated in these guidelines.

Advertising Review ProcessRepublic.Bank.produces.a.variety.of.banners,.posters,.newspaper.ad.templates.and. other. materials. for. EROs. to. use. to. promote. RALs. and. ERCs/ERDs .. . All. of.these.marketing/advertising.materials.are.available. for.order.and/or.download.by.logging.into.your.TIC.account.on.our.website ...When.you.receive.your.Initial.Supply.Shipment.of.marketing.materials.for.this.tax.season,.be.sure.to.remove.and.destroy.marketing.materials.from.previous.tax.seasons ...

If.you.would.like.to.produce.your.own.RAL,.ERC.and/or.ERD.advertising/marketing.material,.it.must.be.approved.first.in.writing.by.Republic.Bank ...This.includes.but.is. not. limited. to. point-of-sale. materials,. direct. mail. pieces,. newsletters,. radio/television.scripts/video,.newspaper/magazine.advertisements,.internet.websites.or.advertisements,.and/or.announcements ...All.of.these.items.must.be.submitted.to.Republic.for.written.approval.before.they.are.used .

Please use the following Advertising Guidelines to help you develop your advertisements prior to submission. This will streamline the review process and give you specific direction on what is acceptable..

All.requests.for.advertising/marketing.approval.should.be.emailed.to.trsadvertising@republicbank.com ...We.will.follow.up.with.you.within.ten.business.days.with.approval.or.required.changes.for.your.material(s) .. .If.changes.are.required,.you.must.resubmit.the.updated.design.for.approval ...We.will.respond.to.resubmitted.items.within.five..business.days .

DefinitionsAdvertisement.–.For.the.purposes.of.this.document,.advertisement.refers.to.any.description.or.presentation.of.a.bank.product.in.any.medium ...This.includes.but.is.not.limited.to.point-of-sale.materials,.direct.mail.pieces,.newsletters,.radio/television.scripts/video,.newspaper/magazine.advertisements,.internet.websites.or.advertisements,.and/or.announcements .

Annual Percentage Rate (APR).–.The.yearly.cost.of.a.loan.expressed.as.a.percentage .

Closed End Credit.-.Credit.which.is.to.be.repaid.in.full.by.a.specific.future.date .

Finance Charge.–.A.percentage.of.the.loan.amount ...This.charge.is.not.equivalent.to.interest.rate.or.APR ..

Marketing.–.The.process.of.planning.and.executing.the.conception,.pricing,.promotion,.and.distribution.of.ideas,.goods,.and.services .

26

ERO Advertising Guidelines

Basic Advertising StandardsAvoid Use of Absolutes.–.Terms.like:.all,.every,.always,.never,.lowest,.highest,.best,.worst,.most,.least,.etc .,.should.not.be.used .

Bait & Switch Advertising and Selling.–.A.bait.and.switch.is.when.an.attractive.offer.is.made.that.the.advertiser.does.not.intend.to.sell ...Instead,.once.the.prospective.consumer.shows.interest.in.the.bait,.the.advertiser.attempts.to.switch.the.sale.to.either.a.more.expensive.product.or.service.or.on.a.more.advantageous.basis.for.the.advertiser ...

To.avoid.a.tactic.that.could.be.construed.as.bait.and.switch,.keep.the.following.in.mind:•Don’t.publish.an.advertisement.unless.it.is.a.legitimate.offer.for.the.product.or.service.advertised• The.advertising.should.not.create.a.false.impression.about.the.product.or.service.that.could.set.up.a.“switch”.to.

a.more.expensive.product.or.service.or.a.product.or.service.of.lesser.quality.at.the.same.price

Avoid Use of Guarantees.–.Terms.like:.satisfaction.guarantee,.money.back.guarantee,. free.trial.or.similar.offers.should.be.used.very.carefully ...If.guarantee.language.is.used.in.an.advertisement,.any.limitations.or.conditions.on.the.guarantee.must.be.clearly.and.prominently.displayed.near.the.guarantee.offer .

Use of “Free”-.The.word.“free”.can.be.used.in.advertising.whenever.the.advertiser.is.offering.an.unconditional.gift ...If.receiving.the.“free”.gift.is.conditioned.upon.a.purchase.of.a.product.or.service,.the.advertiser.must.disclose.this.condition.clearly.and.prominently.with.the.“free”.offer ...Placing.an.asterisk.or.symbol.next.to.“free”.and.referring.to.the.condition(s).in.a.footnote.is.not.sufficient ...Loan.products.should.never.be.referred.to.as.“free”.since.there.are.fees.associated.with.them .

Layout and Illustrations.–.The.composition.and.layout.of.advertisements.should.minimize.the.possibility.of.misunderstanding.by.the.customer.or.prospective.customer ...For.example,.prices.or.offers.associated.with.one.product.should.not.be.placed.so.as.to.give.the.incorrect.impression.that.they.are.associated.with.other.products.also.mentioned ...All.terms.and.conditions.should.be.clear.and.conspicuous .

Use of “Refund” to Describe RALs.-.Do.not.refer.to.RAL.proceeds.as.“refunds”.or.“fast”.or.“rapid”.refunds ...RALs.are.loans.and.must.be.described.as.such.in.all.advertising .

Footnotes.–.In.advertising,.footnotes.are.used.to.add.supplemental.information.about.a.word.or.term ...A.footnote,.usually.indicated.by.an.asterisk.or.superscript.numbers.(e .g ..1,.2,.3…),.is.a.note.of.reference,.explanation.or.comment.usually.placed.below.the.relevant.part.of.the.main.text ...Footnotes.should.be.used.in.advertisements.to.clarify.information.that.may.need.further.explanation ...

Abbreviations.–.Commonly.known.abbreviations.are.acceptable.to.use.in.advertisements,.however,.abbreviations.which.are.not.generally.understood.by.the.general.public.should.be.avoided.or.appropriately.footnoted .

Federal Laws Dealing With Credit Advertising

Truth in Lending Act (Regulation Z)

In.general,.all.advertisements.related.to.loans.must.not.be.misleading.or.inaccurate.and.advertise.the.terms.of.the.loan.that.are.actually.available .....If.only.one.rate.is.stated.in.the.loan.advertisement,.it.must.be.stated.as.the.Annual.Percentage.Rate.(APR) ....If.an.“interest.rate”.is.advertised,.the.APR.must.be.advertised.in.equal.prominence.to.the.interest.rate ....Also,.any.printed.disclosure.must.be.large.enough.to.be.easily.read.and.understood ...The.Truth.in.Lending.Act.outlines.the.requirements.for.advertising.related.to.loans.for.consumers ...It.clearly.spells.out.what.is.allowed.and.what.cannot.be.said .

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The.Truth.in.Lending.Act.describes.certain.“trigger.terms”.that.require.additional.disclosures.when.advertising.loans ... .These.terms.include:

• The.amount.or.percentage.of.any.down.payment.(e .g ..10%.down)• The.number.of.payments.or.period.of.repayment.(e .g ..36.payments.of.$650.or.30-year.term).• The.amount.of.any.payment.• The.amount.of.any.finance.charge• If.any.of.these.trigger.terms.are.included.in.the.advertisement,.the.following.disclosure.information.must.also.

be.included:

» The.amount.or.percentage.of.down.payment.required» The.terms.of.repayment.required» The.APR.and.if.applicable,.the.fact.that.the.rate.may.increase.after.the.loan.closes

Equal Credit Opportunity Act (Regulation B)

The.Equal.Credit.Opportunity.Act.applies.to.creditors.(Republic.Bank).and. those. who. originate. loans. for. a. creditor. (EROs) .. . Regulation. B.prohibits.discrimination.in.any.type.of.credit.transaction ...Therefore,.advertisements. for. credit. are. not. permitted. to. discourage. an.applicant.from.submitting.an.application.by.expressing.or.implying.a.discriminatory.preference.based.on.any.of.the.following.prohibited.factors:

• Race• Color• Sex• Religion•Marital.Status•National.Origin•Age.(provided.the.applicant.has.the.legal.capacity.to.enter.

a.binding.contract)• If.the.applicant.received.or.receives.public.assistance• If.the.applicant.has,.in.good.faith,.exercised.his.or.her.rights.

under.Consumer.Protection.Laws

Unfair Or Deceptive Acts Or Practices Act (Regulation AA)

Regulation.AA.states.that.unfair.or.deceptive.practices.in.commerce.or.affecting.commerce.are.unlawful ...

Deceptive.act.or.practice.is.defined.as.follows:

1 .. The.act.or.practice.just.needs.to.be.likely.to.mislead,.it.does.not.need.to.actually.mislead .2 .. If.something.is.likely.to.mislead.a.reasonable.customer.then.it.is.likely.to.mislead ..3 .. The.deceptive.omission.or.misrepresentation.must.be.material.meaning.it.must.be.important.enough.to.likely.

affect.a.customer’s.decision.about.the.product.or.service .

Advertising. materials. should. accurately,. fairly. and. adequately. explain. the. terms,. benefits. and. limitations. of. the. product. or.service.being.offered ...Customers.should.receive.the.information.they.need.to.make.an.informed.decision.without.having.to.do.extensive.research.or.hunt.for.important.clarifying.details .

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DO DON’T

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Required Disclosure.–.Any.bank.product.advertisement.must.include.the.following.disclosures.on.the.front.page.of.the.advertisement.with.an.asterisk.“*”.next.to.the.advertised.product.or.for.online.ads,.on.the.same.webpage.as.the.product ...For.radio.ads,.the.disclosure.must.be.read.during.the.advertisement ...For.television.ads,.the.disclosure.must.be.included.in.the.ad:

*A Tax Refund Administration Fee will apply to Electronic Refund Checks (ERC) and Electronic Refund Deposits (ERD). A Refund Anticipation Loan (RAL) may be applied for in addition to an ERC or ERD, and if approved a Finance Charge and Credit Investigation Fee will apply. ERCs, ERDs and RALs are products provided by Republic Bank & Trust Company. Consult with your tax preparer about tax return filing options.

• Submit. all. advertisements. by. email. to.trsadvertising@republicbank .com.for.approval

• Follow. the. basic. advertising. standards. including.the.avoidance.of.absolutes,.bait.and.switch.terms,.guarantees.and.“free”.offers

• Carefully. review. the. Truth. in. Lending. Act.requirements.if.advertising.specific.terms.of.a.loan

• Err. on. the. side. of. caution. when. deciding. on. an.advertising.message.to.ensure.that.it.could.not.be.misinterpreted.by.a.consumer

• Clearly.explain.in.any.RAL.advertisement.that.a.RAL.is.a. loan.secured.by.an.anticipated.tax.refund.and.not.a.tax.refund.itself

• Clearly.explain.in.any.RAL.advertisement.that.a.RAL.is.a.loan.that.must.be.repaid.to.the.bank.even.if.the.IRS.does.not.issue.the.tax.refund.in.full

• Include. the. required. disclosure. language. on. any.RAL.advertisement

•Use.the.Republic.Bank.&.Trust.Company,.Republic.Bank. or. Republic. Bank. Tax. Refund. Solutions.names.in.the.advertising/marketing.message

•Use. the. Republic. Bank. or. Republic. Bank. Tax.Refund.Solutions.logos

• Express. or. imply. a. discriminatory. preference.based. on. one. of. the. factors. prohibited. by. the.Equal.Credit.Opportunity.Act

• Begin.using.an.advertisement.before.it.has.been.approved.by.Republic.Bank .

• Refer.to.a.RAL.as.a.tax.refund ...It.must.always.be.referred.to.as.a.loan .

As.an.ERO.you.are.responsible.for.compliance.with.the.Tax.Law.and.the.Program.Guidelines.of.Republic.Bank.to.ensure.that.your.client’s.tax.return,.processed.by.you,.is.compliant ...Your.efforts.in.detecting.and.preventing.fraud.will.minimize.loan.losses .

The.IRS.plans.to.amend.Circular.230.to.apply.to.tax.return.preparers,.thereby.expanding.the.Office.of.Professional.Responsibility’s.(OPR).jurisdiction ...As.a.paid.tax.preparer.you.are.responsible.to.perform.sufficient.due.diligence.to.ensure.that.all.entries.on.the.1040.can.be.supported.in.case.of.an.audit ..

Identified Areas of Concern

Earned Income Tax Credit (EITC).

One.in.four.EITC.claims.contains.some.type.of.error.which.has.resulted.in.the.IRS.is.expanding.their.EITC.preparer.compliance.initiative ..To.protect.yourself.from.potential.penalties.you.need.to.know.the.law,.ask.the.right.questions.and.get.all.the.facts ...To.meet.your.DUE.DILIGENCE.requirement,.you.must:

• Complete.Form.8867.and.must.ask.the.right.questions.to.get.the.information.you.need• Compute.the.credit.accurately•Maintain.records•Ask.additional.questions.and.document.your.client’s.response.if.you.have.reason.to.believe.that.the.information.given.

to.you.is.incorrect•Advise.your.client.that.the.IRS.can.assess.penalties.and.ban.them.from.claiming.EITC.for.2-10.years

EITC Red Flags• Taxpayer.is.claiming.a.dependent.for.EITC.who.is.above.the.age.of.19.(24.if.a.fulltime.student).and.has.not.provided.proof.

that.the.dependent.is.totally.and.permanently.disabled• Claiming.dependents.other.than.their.own.children.or.grandchildren.with.no.supporting.documentation.

Schedule C

• Claiming.car.or.truck.expenses.as.a.deduction.on.SchC.or.on.SchA.as.unreimbursed.business.expense.your.client.should.be.able.to.substantiate.the.expenditure

•A.client.should.be.able.to.provide.some.supporting.receipts.or.bank.statements.about.their.self-employment.income,.especially.when.the.income.qualifies.the.taxpayer.for.EIC

•High. losses. on. self-employment. income. are. always. considered.‘red. flags’. in. particular. when. the. loss. claimed. increases. the.amount.of.EIC.the.taxpayer.qualifies

• Taxpayer.has.W2.income.which.is.supplemented.with.Schedule.C.income.to.place.them.in.a.high.Earned.Income.Tax.Credit.bracket .

•No.Self-Employment.tax.deduction

Education Credit and Refundable Education Credit

If. taxpayer. is. claiming. the. education. credit. or. refundable.education. credit,. they. should. substantiate. their. . claim. by.presenting.F1098-T .

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Fraud Detection and Prevention

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Fraudulent Identity

Taxpayer• Taxpayer.has.a.recently.issued.ID• Taxpayer.has.no.address.and/or.telephone.number........• Taxpayer.has.no.picture.ID.• Taxpayer.ID.appears.altered.or.suspicious.• Taxpayer.did.not.file.a.return.last.year.or.for.a.period.of.years.• Taxpayer. cannot. produce. any. mail. or. written. documentation.

with.their.reported.name.and.address.• Taxpayer.cannot.be.reached.at.the.phone.number.given.• Taxpayer.appears.to.be.following.a.script.• Taxpayer. is. accompanied. by. a. suspicious. person,. a. person.

observed. on. previous. occasions. or. a. person. who. speaks. on.behalf.of.the.taxpayer

Dependents• If.you.suspect.a.taxpayer.is.claiming.dependents.he.or.she.is.not.

entitled.to,.request.to.see.the.birth.certificate,.Social.Security.card,.school. records,. a. doctor. bill,. or. other. documentation. that. will.confirm.the.child.as.a.dependent.that.is.living.with.the.taxpayer .

•When.a.dependent.over. the.age.of.19. (24. if.a. fulltime.student).is. claimed,. require. the. taxpayer. to. furnish. documentation. that.confirms. the. person. being. claimed. is. permanently. and. totally.disabled .

• If. the. dependent. is. older. than. the. taxpayer. he. or. she. must. be.totally.and.permanently.disabled .

Social Security Card• Social.Security.Card.that.appears.to.be.typed.rather.than.computer.generated,.or.altered• Social.Security.Card.is.in.upper.and.lower.case.letters.rather.than.all.upper.case• Social.Security.Card.has.one.or.more.smooth.edges.rather.than.all.perforated

Forms W-2, 1099 and 4852• Forms.that.are.typed,.with.strikeouts,.erasures.or.type-overs•Unknown.employers.in.the.area.•W-2.for.a.company.in.the.area.differs.from.other.W-2s.issued.from.the.same.company.• Even.dollar.amounts.(i .e ..wages.=.$21,000,.withholdings.=.$1,800).•Multiple.W2s.with.the.same.amount.of.wages.and.withholdings.•Multiple.W2s.that.have.the.same.withholding.percentage• Forms.that.are.handwritten.or.photo-copied.• Forms.that.are.incomplete.or.altered.• Forms.with.misspelled.words.or.taxpayer.names.spelled.differently.than.the.ID.provided• Forms.that.contain.errors.in.income.or.SSN.• Taxpayer.presents.copy.of.W-2.other.than.Copy.B.• FICA.and/or.Medicare.withholding.computed.incorrectly.or.not.included.at.all.•Unusually.high.withholdings.with.no.apparent.reason.•Dollar.signs.($).used.on.the.W-2s.or.1099s.•Generally,.Form.4852.cannot.be.filed.before.April.15th

If.wage.and.withholding.amounts.appear.to.be.unreasonable,.ask.for.the.last.paystub.to.verify.amounts ...You.may.also.consider.posting.a.sign.in.your.office.that.“W2s.will.be.verified.on.new.customers” ...Finally,.create.conversation.about.the.taxpayer’s.employment.such.as:..How.long.have.you.worked.there?..How.many.employees.do.they.have?.What.do.you.do.in.your.job?.etc ..

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Miscellaneous Red Flags •Maximum.EITC.is.claimed.but.the.taxpayer. is.unable.to.supply. information.on.dependent.or.spouse/.other.

parent.• Filing.status.claimed.as.Head.of.Household,.but.spouse.and/or.other.wage.earning.adults.live.at.same.address.• ERO’s.office.receives.a.number.of.returns.all.within.a.narrow.numbering.range.or.consecutive.numerical.order.

of.SSNs.• Returns.with.similar.refund.amounts,.number.of.dependents.and.employers•Multiple.returns.from.the.same.address.

What To Do If You Suspect Fraud• Call.your.local.IRS.Criminal.Investigations.Division.(CID).• Call.Republic.Bank.Risk.Management.at.(866).534-2345• If.return.has.been.filed.and.Bank.Product.was.a.RAL.and.was.“Approved”.DO.NOT.GIVE.CHECK.to.customer ...

Contact.Republic.Bank.Risk.Management.for.assistance .

Other Loss Prevention Activities.In.order.to.prevent.fraud.and.losses,.watch.for.the.following.when.filing.returns:

• The.picture.ID.does.not.look.like.the.person.in.front.of.you;.request.to.see.a.current.driver’s.license.or.other.picture.ID

• Signatures.made.in.your.presence.do.not.match.those.on.IDs..• Taxpayer.cannot.provide.an.original.Copy.B.of.a.W-2.•Any.indicators.of.fraudulent.forms.listed.in.this.Fraud.Prevention.section.•Direct.Deposit.account.verification ...Request.to.see.a.check.that.shows.the.taxpayers.bank.information.including.

the.address

NOTE: If in doubt, do not submit these types of returns to the IRS or Republic Bank.

Republic Bank Fraud Prevention

In.addition.to.ERO.efforts,.Republic.Bank.conducts.a.variety.of.fraud.prevention.activities:•W-2.verification.and.analysis.of.W-2s.for.fraudulent.patterns ...Early.season.W-2s.are.verified.to.ensure.pay.stubs.

are.not.being.used.at.the.time.of.filing .• Validation. of. taxpayer. identities. through. independent. third. party. service. providers. to. detect. potential. stolen.

identity• Continuous.monitoring.of.returns.for.abusive.tax.preparation.trends.and.practices.used.in.inflating.refunds.and/

or.reducing.tax.liabilities.beyond.the.guidance.of.the.IRS.tax.code..• Validation.of.due.diligence.procedures.surrounding.tax.preparation.activities.such.as.EIC.qualification

Disqualification and Suspension for Fraud or Engaging in Unacceptable Practices

Republic.Bank.monitors.the.loan.loss.ratio.of.EROs.for.the.purposes.of.detecting.fraud,.not.practicing.due.diligence.and/or.poor.office.procedures.that.can.result. in.high.loan.losses .. . In.addition,. if.Republic.Bank.receives.a.high.volume.of.taxpayer.complaints.concerning.a.particular.ERO.or.if.it.comes.to.our.attention.that.an.ERO.is.operating.in.violation.of.the.law,.in.breach.of.our.ERO.Agreement/Program.Guidelines,.or. if.an.ERO.is.committing.fraud. in.the.conduct.of. their.business,.engaging. in.unacceptable.practices.or.having.a.significant.negative.impact.on.profitability,.Republic.Bank.may.immediately.suspend.the.ERO.from.the.program.in.accordance.with.our.ERO.Agreement,.restrict.the.ERO.to.ERC/ERD.only.or.have.Republic.Bank.print.and.mail.all.loan.proceeds.or.refund.checks ..Prior.to.such.suspension.or.restriction,.Republic.Bank.will.attempt.to.contact.the.ERO.and.discuss.the.situation ..If.the.situation.cannot.be.resolved.to.the.satisfaction.of.Republic.Bank,.the.office.will.be.de-activated.and.tax.preparation.fees.will.be.suspended.until.Republic.Bank.receives.all.bank.related.material.back ...Republic.will.ship.any.de-activated./.terminated.EROs.a.return.procedure.package .

Republic Bank Fee Policy.

Tax.Preparation.fees.should.only.be.charged.for.tax.preparation.work.performed.in.the.current.year .

Fees. submitted. on. the. bank. application. should. be. fully. understood. and. authorized. by. the.taxpayer.by.following.the.process.outlined. in.the.Compliance.Training.and.the.Compliance.section.of.this.manual ...EROs.are.not.allowed.to.charge.higher.tax.preparation.fees.for.similar.services.provided.to.taxpayers.applying.for.a.Bank.Product.or.loan.or.taxpayers.who.may.claim.an.Earned.Income.Tax.Credit ...

Bank.applications.with.Tax.Preparation.and.Transmitter.Fees.totaling.more.than.$750.will.not.be. accepted .. . Additionally,. the. consistent. charging. of.Tax. Preparation. and.Transmitter. Fees.totaling.more.than.$375.will.be.monitored.and.violations.could.result.in.termination.from.the.Program.if.no.special.circumstances.exist ...Republic.Bank.acknowledges.that.situations.may.arise.which.would.warrant.fees.being.charged.in.excess.of.these. limits .. .However.based.on.detailed.analysis.of.fee.ranges.for.tax.preparation.services.across.the.country,.the.vast.majority.of.customers.should.be.paying.fees.well.within.these.parameters ......

Submitting Preparation FeesFees.are.submitted.with.the.Bank.Product.Application.and.Agreement.and.must.be.submitted.correctly ....PREPARATION FEES CANNOT BE CHANGED BY REPUBLIC BANK. .To. avoid. discrepancies,. please. verify. fee. amounts. with. the. taxpayer. before.submitting.the.bank.application.to.Republic.Bank ...

Tax Preparation Fee.-.the.fee.charged.by.and.paid.to.the.ERO.for.the.preparation.of.the.tax.return .

Transmitter Fee.-.this.fee.is.charged.by.some.software.companies.to.transmit.the.tax.return ..This.fee.is.set.by.and.paid.directly.to.the.software.company ..This.fee.amount.must.be.set.prior.to.season.by.the.software.company.to.ensure.it. is.consistently.charged.across.all.bank.products .. .Applications.submitted.with.a.transmitter.fee.amount.different.from.the.amount.set.at.the.beginning.of.season.will.reject.back.to.your.software.company ..The.application.must.be.resubmitted.with.the.correct.fee.amount.listed ..

Payment of Preparation FeesPreparation.fees.are.paid.daily.Monday.through.Friday,.excluding.federal.holidays ..The.daily.fee.cutoff.is.8:00.pm.EST;.any.fees.collected.after.8:00.pm.EST.will.pay.out.in.the.next.fee.cycle ..Preparation.fees.are.sent.via.ACH.directly.to.the.ERO.bank.account.on.file.with.Republic.Bank .. .The.fee.deposit.will.generally.be.available.in.the.ERO’s.account.within.24.hours;.however.some.receiving.banks.may.take.as.long.as.1-4.business.days.to.process.these.deposits .

Please note: Fees in conjunction with a RAL are no longer paid on the next fee cycle after the RAL is approved. Preparation fees in conjunction with a RAL and ERC or ERD are paid on the next fee cycle after the U.S. Treasury Department deposits the money into Republic Bank.

If. the.customer.wishes. to.cancel.a.RAL.or. if.a.RAL. is.declined,. the.product. is.automatically.converted.to.an.ERC.or.ERD .. . If.preparation.fees.have.already.been.paid.on.a.canceled.RAL.because.the.bank.was.not.notified.with.enough.time.to.back.out.the.RAL,.then.a.debit.will.be.placed.on.the.ERO.account.so.fees.are.not.paid.twice.or.the.ERO.may.be.required.to.send.their.preparation.fees.by.check.with.the.voided.RAL.check .

If.a.state.tax.refund.is.directed.to.Republic.Bank,.and.the.bank.receives.the.state.tax.refund.before.the.federal.refund,.the.tax.preparation.fees.will.be.deducted.from.the.state.refund ..If.the.state.refund.is.not.enough.to.pay.all.of.the.tax.preparation.fees,.the.entire.amount.of.the.refund.will.be.applied.to.as.much.of.the.total.fees.as.possible ..The.remainder.of.the.fees.will.be.paid.with.the.federal.refund ..If.the.tax.preparation.fees.are.equal.to.or.greater.than.the.state.refund,.the.Republic.Bank.system.or.your.tax.software.will.print.out.a.State.ERC.check.that.nets.to.zero.as.a.receipt.of.the.fee.transaction .

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Preparation Fees

A.bank.account,.at.a.bank.of.the.ERO’s.choice,.is.required.to.deposit.preparation.fees ..Please.fax.or.mail.Republic.Bank.a.voided.check.to.change.your.account.in.our.system ...If.you.do.not.have.an.account,.a.$30 .00.processing.fee.will.be.charged.for.each.fee.check.that.is.mailed.to.your.office ..Republic.Bank.is.not.responsible.for.misdirected.fees.due.to.incorrect.account.information ..It.is.recommended.that.you.confirm.your.bank.has.received.your.fees.after.your.first.fee.payment ..As.fees.are.deposited.into.your.bank.account,.a.Fee.Statement.may.be.printed.using.your.tax.software.or.by.accessing.your.account.through.the.TIC ...The.Fee.Statement.gives.a.detailed.listing.of.the.exact.amounts.deposited ...If.there.is.a.discrepancy.between.the.amounts.of.your.ACH.fee.deposit.and.the.Fee.Statement,.call.Republic.Bank .

Also, please be aware that Republic Bank will not pay any preparation fees on a taxpayer for whom we have not yet received a confirmation file. The fees will be held until the confirmation file is received by Republic Bank or until the check clears the bank.

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Canceling Bank ProductsCanceling a RAL.–.If.the.taxpayer.chooses.to.not.accept.the.RAL,.you.may.assist.the.taxpayer.in.rescinding.the.loan.within.48.hours ..You.will.need.to.complete.the.Canceled.Product.Form.(located.in.Appendix).and.with.the.voided.check,.fax.to.866-300-3528 ..

Keep.the.original.voided.check.and.form.on.file ...The.RAL.will.be.canceled.and.switched.to.an.ERC .. .The.bank. fee.will.automatically.adjust.once.the.RAL. is.canceled.and.the.ERC.has.been.applied ..

Republic.Bank.may.charge.the.ERO.a.$30.fee.per.back.out.for.excessive.RAL.back.outs ...If.the.original.voided..check.is.not.available,.you.or.the.taxpayer.must.contact.Republic.Bank.by.phone.at.866-491-1040.to.discuss.cancellation .

Canceling an ERC.-.If.a.taxpayer.decides.to.cancel.a.Federal.or.State.ERC,.immediately.write.‘VOID’.across.the.check .. .Complete.the.section. labeled.“Return.to. IRS/State”.on.the.Canceled.Product.Form.(located.in.Appendix).and.with.the.voided.check,.fax.to.866-300-3528.and.mail.to:.

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Keep.copies.of.the.voided.check.and.form.on.file ...The funds will be returned to the federal or state taxing authority once the original voided check has been received at Republic Bank...Tax.preparation.fees.will.not.be.withheld.from.the.refund ...You must collect tax preparation fees directly from the taxpayer...If.a.Federal.or.State.ERC.is.canceled.after.the.tax.preparation.fees.are.paid.to.the.ERO,.a.debit.will.be.placed.on.the.ERO.account.or.Republic.Bank.may.require.the.ERO.to.return.the.fees.by.check ...The.total.amount.of.the.federal.or.state.tax.refund.must.be.sent.back.to.the.taxing.authority ...If.the.original.voided..check.is.not.available,.you.or.the.taxpayer.must.contact.Republic.Bank.by.phone.at.866-491-1040.to.discuss.cancellation .

Adding a RAL to an ERC/ERD.–. If.a.taxpayer.decides.they.want.to.apply.for.a.RAL.in.addition.to.the.ERC/ERD.after.their.application.has.been.submitted,.fax.a.new,.hard.copy.bank.application.indicating.a.RAL.with.the.taxpayer’s.signature.and.the.Adding.a.RAL.to.an.ERC/ERD.Form.(located.in.Appendix).to.866-300-3528 ...A.RAL.cannot.be.added.if.the.IRS.Acknowledgement.has.been.on.file.for.four.days.or.more ...PLEASE.NOTE:..This.option.is.not.available.through.all.software.partners ...Refer.to.the.Adding.a.RAL.to.an.ERC/ERD.Form.for.details .

Changes to a Direct Deposit Product.-.If.an.application.for.a.direct.deposit.product.has.been.sent.to.Republic.and.a.change.request.is.submitted.(ERD.switch.to.a.RAL,.fee.issue.on.DDRAL),.the.product.will.be.changed.from.a.direct.deposit.to.a.check ...This.is.to.ensure.proper.disclosures.are.given.to.the.taxpayer .

Requesting a Re-IssueMisprinted or Damaged Checks.

. If.a.check.was.misprinted.or.damaged.during.the.check.printing.process,.contact.your.software.provider.to.reissue.the.check.file ..If.a.check.needs.to.be.reissued.because.the.check.authorization.is.no.longer.valid,.complete.the.Authorization.Reset.form.(located.in.the.Appendix).and.fax.the.form.to.866-300-3528 ..

Republic BankATTN: Exception Processing

P.O. Box 2348Louisville, KY 40201..

Procedures

Authorization Resets.-.If.a.customer.returns.a.check.to.you.because.there.is.an.authorization.problem,.DO NOT VOID THE CHECK ...Complete.the.Authorization.Reset.form.(located.in.the.Appendix).and.fax.a.copy.of.the.check.and.form.to.866-237-8959 ..The.existing.authorization.number.will.reset.within.one.business.hour .

Stop Payments.-.If.a.check.is.to.be.replaced.because.the.original.was.lost.or.stolen,.the.following.items.must.be.faxed.to.866-685-9460.or.mailed.to:.

Republic Bank/Exception Processing Department, P.O. Box 2348, Louisville, KY 40201

1 .. A.completed,.signed.and.notarized.Stop.Payment.Request.&.Indemnification.Form2 .. Legible.copy.of.the.taxpayer’s.ID

Republic.Bank.will.initiate.the.Stop.Payment.and.will.research.to.ensure.that.the.original.check.has.not.been.cashed.or.verified ..The.original.check.must.be.dated.10.days.prior.to.the.date.of.the.request.before.a.stop.payment.will.be.placed ...If.the.original.check.has.not.been.presented.to.the.Bank.for.payment,.Republic.Bank.will.reissue.a.new.check ..Once.Republic.Bank.processes.a.Stop.Payment.and.Indemnification.Bond.Form,.a.new.check.is.usually.issued.after.five.(5).business.days ...If.the.check.is.being.mailed.directly.to.the.taxpayer.a.new.check.will.NOT.be. issued.until.a.Republic.Bank.associate.has.made.contact.with.the.taxpayer.to.confirm.that.the.original.check.is.not.in.their.possession.and.the.address.where.the.check.is.being.mailed.is.correct .

Expired Checks From a Prior Tax Season.-.To.re-issue.an.expired.check.from.a.prior.tax.season,.the.original.check.must.be.voided.and.mailed,.along.with.a.completed.Re-issued.Check.form,.to:

Republic Bank/Exception Processing, P.O. Box 2348, Louisville, KY 40201

A.new.check.will.be.issued.to.the.taxpayer.and.mailed.to.the.taxpayer’s.home.address.once.the.original.voided.check.has.been.received.at.Republic.Bank ..We.cannot.reissue.a.check.file.in.the.instance.of.an.expired.check ...All expired check re-issues will incur a $30/year outstanding processing fee and can take up to 4 weeks to process.

Please make sure the taxpayer’s current mailing address is on file at Republic Bank. If an update to the customer’s address is needed, submit the Taxpayer Maintenance Form.

Expired Checks From Current Tax Season.-.To.re-issue.an.expired.check.from.the.current.tax.season,.VOID.the.original.check.and.fax,.along.with.a.Re-issued.Check.form,.to.866-300-3528 ...A.new.check.will.be.issued.for.you.to.print .

Deceased Taxpayers.–.Republic.Bank.does.not.accept.bank.product.applications.for.deceased.taxpayers ...

If.the.circumstance.arises.where.a.taxpayer.passes.away.after.submitting.an.application.for.a.bank.product,.please.follow.the.applicable.procedure.below:.

1 .. Filing status of “Married Filing Jointly”. -. If. the. bank. will. not. cash. the.check,. fax.the.voided.check,.death.certificate,.surviving.spouse’s. ID,.and.written.request.to.re-issue.the.check.to.TRS.at.1-866-300-3528 .. .TRS.will.reissue.the.check.in.the.surviving.spouse’s.name.only .

2 .. All other filing statuses.-.Fax.a.Taxpayer.Maintenance.Form,.along.with.a.copy.of.the.death.certificate.and.the.voided.check,.to.TRS.at.1-866-300-3528.and.the.check.will.be.reissued.with.a.“deceased”.designation .

If.after.the.changes.have.been.made.and.the.check(s).still.cannot.be.cashed,.the.original.check(s).and.all.preparer.fees.will.have.to.be.returned.to.Republic.Bank ...We.will.then.return.the.funds.to.the.IRS.and/or.State .. . It.will.then.be.up.to.the.estate.or.ERO.to.follow.up.with.the.IRS.and/or.State.for.the.redistribution.of.the.funds.to.the.appropriate.surviving.party ..

36

Misrouted Refunds or RALs

Direct Deposit Into Incorrect Bank Account. -. If. an. incorrect. bank. account. number. is. entered. in. conjunction. with. a.taxpayer’s.ERD.or.direct.deposit.RAL,.please.notify.Republic.Bank.immediately ...Normally,.these.refunds.or.RALs.will.reject.from.the.financial.institution.and.will.be.disbursed.as.an.ERC.or.RAL.check ...If.an.incorrect.bank.account.is.entered.and.that.account.is.valid.at.the.institution,.Republic.Bank.will.submit.a.request.to.retrieve.the.funds.back ..Please.note.that.some.banks.may.refuse.to.return.the.money.once.it.has.been.deposited ..Republic.Bank.is.not.responsible.for.any.funds.sent.to.the.taxpayer’s.account.based.on.information.provided.by.the.taxpayer.or.you.that.cannot.be.retrieved ...Depending.on.the.financial.institution,.there.may.be.a.service.charge.assessed.to.request.the.funds.via.ACH ...If.so,.we.will.notify.you.of.the.charge.and.debit.that.amount.from.your.fees ..If.there.are.insufficient.funds.to.retrieve.the.refund.or.RAL.from.the.incorrect.account.or.if.the.account.has.been.closed,.the.ERO.will.be.responsible.for.making.restitution.to.the.taxpayer.for.their.full.refund.or.RAL.amount ..

Preventing Unpostables

Unpostables.are.deposits.that.are.made.to.Republic.Bank.from.the. IRS.or.State.that.cannot.be.processed.due.to.a.missing.application.or.missing.tax.return.information ...Pay.special.attention.to.the.following.details.to.help.prevent.taxpayers’.funds.from.becoming.unpostable:

•When.transmitting.your.taxpayer’s.tax.return.to.the.IRS/State,.be.sure.that.your.EFIN.followed.by.the.taxpayer’s.SSN.is.listed.as.the.Depositor.Account.Number.on.the.taxpayer’s.tax.return ..

•When.entering.the.refund.application,.be.sure.to.enter.the.first.and.last.name.for.the.taxpayer.and.their.spouse,.as.well.as.the.spouse’s.SSN.(if.applicable) ...

• Prior.to.the.IRS.or.State.deposit,.verify.that.Republic.Bank.has.received.the.bank.application ...Once.the.funds.have.been.received.from.the.IRS.or.State.taxing.authority,.Republic.Bank.has.72.hours.to.release.those.funds ..If.we.cannot.identify.the.recipient.by.that.time,.we.will.send.the.funds.back.to.the.IRS.or.State.to.re-process.the.refund ..The.IRS.or.State.will.in.turn.mail.a.check.to.the.taxpayer’s.address .

37

Possible Reasons for IRS Delay.-

• The.IRS.may.delay.a.taxpayer.refund ...In.some.cases,.the.IRS.delays.refunds.1-3.weeks ...The.IRS.Criminal.Investigation.Division.may.conduct.an.additional.audit.that.can.result.in.a.funding.delay.of.30.days.or.more .

• The.IRS.checks.dependents.for.the.EITC.against.state.parental.records .•Approximately.8%.of.taxpayers.have.their.refund.withheld.towards.the.repayment.of.a.

governmental.obligation.or.child.support .

The.Tax Information Center.(TIC).is.designed.to.give.you.all.the.tools.you.need.to.manage.every.aspect.of.your.bank.product.business.from.ordering.supplies.to.tracking.the.status.of.a.customer’s.loan .

Forgot Password?.–.If.you.forget.your.password,.you.can.reset.it.by.clicking.“Forgot.Password?”.next.to.the.login.section ...Enter.your.EFIN.and.click.“Submit”.for.an.email.to.be.sent.to.you.with.a.link.to.reset.your.password .

New User?.–.Upon.approval.of.your.application,.an.email.was.sent.to.the.address.associated.with.your.business.with.a.link.to.set.up.your.TIC.password ...If.you.no.longer.have.this.email,.you.can.have.it.resent.by.clicking.“New.User?”.and.then.entering.your.EFIN.and.clicking.“Submit .”

38

Logging In To The TIC. -. To. login,. enter.your.EFIN.and.password.into.the.ERO.Login.section.on.www .republicrefund .com ..

Online Support

Navigating The TICOnce.logged.in,.there.are.five.main.sections.that.offer.a.variety.of.functionality:

Dashboard.-.This.TIC.homepage.provides.a.high.level.overview.of.your.bank.product.business.with.summary.level.reporting.on.bank.product.volume,.loan.loss.percentage,.past.due.RALs.and.preparer.fees.paid .

Support Section:• Training.–.Online.training.modules.cover.ERO.Bank.Compliance,.ERO.Bank.Procedures.and.Detecting.

Fraud.&.Preventing.Losses ..•Order Supplies.–.Order.checks.and.marketing.materials ..• Forms & Documents. –. All. forms,. guides. and. other. documents. produced. by. Republic. Bank. are.

conveniently.available.for.download.in.PDF.format .• RAL Review.–.Submit.a.request.for.a.declined.RAL.to.be.reviewed.by.following.the.instructions.on.this.

screen ...• Report an Issue.–.Submit.a.request.for.support.describing.the.issue.you.are.experiencing .• Check Cashing Assistance.–.Submit.a.request.for.assistance.setting.up.a.check.cashing.relationship.with.

a.local.bank.in.your.area .• FAQ.–.View.answers.to.the.most.frequently.asked.questions.regarding.Processing.Bank.Products,.Office.

Set.Up.&.Supplies,.and.Preparation.Fees .

Taxpayer Information Section:• Taxpayer Product Status.–.Details.bank.products.received .• Fee Summary.–.Lists.all.taxpayer.bank.and.preparation.fees .

Reports Section:The.TIC.contains.several.reports.that.can.be.run.by.individual.EFIN.or.a.group.of.EFINs.with.specified.data.parameters .. . Any. report. can. be. exported. to. a. PDF,. HTML. or. Excel. format. .. Also,. all. of. the. reports. can. be.password.protected.by.clicking.on.the.‘Modify.Password’.link.to.the.right.of.the.report.name .

39

Office Information Section:• Configuration.–.Lists.the.information.we.have.in.our.system.for.your.business.including.important.data.

such.as.your.bank.account.for.fee.deposits,.shipping/mailing.addresses,.authorized.office.contacts,.and.more .. . If. any. corrections. are. necessary,. please. submit. an. updated. enrollment. record. through. your. tax.software.provider .

•Messages.-.Lists.important.messages.from.Republic.Bank•Office Listing.–.Lists.all.sub-offices.associated.with.the.Main.EFIN.•User Maintenance.–.Set.up.User.IDs,.Passwords.and.levels.of.access.to.the.TIC.for.your.office.employees ...

Also,.all.Republic.Bank.Identification.Numbers.(RBINs).associated.with.the.EFIN.are.listed .

I.T. Requirements

• Internet Browser.–.For.adequate.security.and.performance,.Internet.Explorer.6 .0.or.higher.is.required.to.access.the.Tax.Information.Center

• Internet Connection. –. A. high-speed. Internet. connection. is. strongly. recommended. for. sufficient. processing.speed

•Operating System. -.Windows.XP.or.higher. is.required.for.EROs.using.the.TIC.to.print.checks,.transfer.files.or.submit.taxpayer.applications ...Republic.Bank,.as.well.as.Microsoft,.will.no.longer.be.able.to.support.operating.systems. older. than. Windows. XP .. . Republic. Bank. also. does. not. support. any. Windows. Internet. Explorer. beta.versions

Software Interface Manual.-.Please.make.sure.to.review.the.important.information.found.in.the.Software.Interface.Manual.(SIM).prior.to.the.start.of.tax.season ..

The.SIM.provides.detailed.instructions.on.how.to.use.your.tax.preparation.software.to.route.tax.returns.to.Republic.Bank,.how.to.choose.a.bank.product.request,.and.how.to.enter.your.fees.to.be.withheld.from.the.tax.refund .

40

A. link. to. the. SIM. for. your. particular. tax. software. is. available. on. the.Configuration.screen.under.the.Tax.Season.Specific.Information.heading ...All.SIM.instructions.are.written.with.the.guidance.of.the.tax.preparation.software.partner.and.are.updated.throughout.the.tax.season.if.changes.occur .. If the SIM instructions are not followed, the tax return may not be properly routed to Republic Bank.

41

Extended Tax Season Hours(All.times.listed.are.Eastern.Standard).

January 10th – February 25thMonday.-.Friday. . 9am.–.10pmSaturday. . 9am.–.5pmSunday*.. . 1pm.–.5pm*Last.day.for.Sunday.support.is.February.6th

February 28th – March 11thMonday.–.Friday. . 9am.–.8pm

Regular Hours(Begin.March.14th).

Monday – Friday 9am – 8pm

Phone SupportRepublic Bank:

ERO.Support. . . 866-491-1040Taxpayer.Support. . 866-581-1040Taxpayer.Complaints. . 502-588-1407

Fax NumbersRepublic Bank:

Cancel.Product.Form. . . 866-300-3528Stop.Payment.&.Indemnification.Form. 866-300-3528ACH.Research.Form. . . 866-300-3528Reissued.Check.Form. . . 866-300-3528Authorization.Reset.Form.. . 866-237-8959Taxpayer.Maintenance.Form. . 866-300-3528RAL.Review. ... . . 866-865-1763ERC/ERD.to.a.RAL.Switch.Form. . 866-300-3528

Mail Correspondence

(include EFIN in all correspondence)

Republic.Bank.Tax.Refund.SolutionsP .O ..Box.2348Louisville,.KY,.40201

End of Tax Season•April 23, 2011.is.the.last.day.for.a.taxpayer.to.apply.for.a.RAL .•May 31, 2011.is.the.last.day.preparers.can.print.checks.in.their.office ...After.this.date,.all.checks.

will.be.printed.at.Republic.Bank.and.mailed.directly.to.the.taxpayer .. .Shred.any.remaining.check.stock.after.this.date .

•October 20, 2011.is.the.last.day.for.a.taxpayer.to.apply.for.an.ERC.or.ERD .

Hours of Operation/Contact Info

This. Republic. Bank.Tax. Refund. Solutions. ERO. Agreement. (the.“Agreement”). including. the. Guidelines,. as. defined. below. and. incorporated. herein,. is. made.between.Republic.Bank.&.Trust.Company.(“Republic”).and.the.Electronic.Filing.Identification.Number.(“EFIN”).owner.and.electronic.return.originator.(hereinafter.referred.to.as.“ERO”),.in.order.to.govern.ERO’s.participation.in.the.Electronic.Refund.Program.and/or.the.Refund.Anticipation.Loan.Program.(the.“Program”).offered.by.Republic .

The.parties.agree.as.follows:

1. Term..This. Agreement. is. effective. when. Republic. receives. this. completed. Agreement. or. ERO. first. files. a. Bank. Product. Application. and. Agreement. (the.“Application”,.including.all.disclosures.or.other.documents.required.by.Republic.to.be.provided.to.taxpayers).on.behalf.of.the.taxpayer.and.it.is.received.by.Republic,.and.remains.in.effect.until.all.transactions.contemplated.under.the.Program.have.been.finally.completed.for.the.applicable.tax.filing.year,.or.Republic.otherwise.terminates.this.Agreement.pursuant.to.the.terms.hereof ..The.signatures.of.the.parties.are.not.required.to.bind.this.Agreement.as.the.terms.and.conditions.will.be.agreed.upon.with.the.performance.of.the.parties.as.set.forth .

2. The Program..A.qualified.taxpayer,.acting.with.ERO.as.the.taxpayer’s.agent,.may.apply.to.Republic.for.a.Refund.Anticipation.Loan.(“RAL”),.which.is.a.loan.secured.by.the.taxpayer’s.anticipated.tax.refund,.Electronic.Refund.Check.(“ERC”).or.Electronic.Refund.Deposit. (“ERD”),.which.are.the.taxpayer’s. receipt.of.his/her.tax.refund,.by.check.or.direct.deposit,.less.fees.authorized.by.the.taxpayer,.from.Republic.by.submitting.an.Application.which.will.be.in.such.form.as.determined.by.Republic ..RALs,.ERCs.and.ERDs.are.collectively.hereinafter.referred.to.as.Bank.Product(s) ..It.is.understood.by.ERO.that.Republic.may.deny.any.taxpayer.Application.for.any.reason,.at.its.sole.discretion,.and.that.the.maximum.allowable.amount.for.a.RAL,.and.other.terms,.are.determined.by.Republic .

3. Representations and Warranties of ERO..ERO.represents.and.warrants.to.Republic.as.follows:

3 .1.Republic.shall.be.the.sole.bank.or.entity.utilized.by.ERO.to.provide.products.and.services.to.taxpayers.pursuant.to.this.Agreement ..ERO.will.utilize.only.Republic.for.processing.Applications.for.RALs,.ERCs.and/or.ERDs,.unless.otherwise.given.written.consent.by.Republic .

3 .2.ERO.shall.oversee.the.accurate.completion.of.the.Application.and.shall.deliver.copies.of.the.Application,.and.all.disclosures.required.by.Republic,.to.the.taxpayer .

3 .3. ERO. will. comply. with. all. applicable. state. and. federal. laws,. regulations,. and. circulars. with. respect. to. the. Program. and. tax. preparation .. ERO. represents.and. warrants. to. Republic. that. it. possesses. all. required. approvals,. licenses. and. certifications. required. by. federal,. state. and. local. laws. and. regulations. for.preparing.taxes.and.facilitating.the.Program ..Additionally,.ERO.will.use.reasonable.due.diligence.by.following.all.Internal.Revenue.Service.(“IRS”).e-file.rules.and.requirements,.as.described.by.IRS.Publication.1345,.to.ascertain.the.accuracy.of.all.Applications.and.tax.returns.prepared .

3 .4. ERO. represents. and. warrants. to. Republic. that. it. is. in. compliance. with. all. applicable. Law,. Regulations,. and. Regulatory. Guidance,. including. Consumer.Privacy.Laws,.and.shall.be.solely.responsible.for.compliance.with.all.applicable.Law,.Regulations,.and.Regulatory.Guidance.with.respect.to.Privacy.of.Consumer.Information,.the.Program.and.the.Program’s.performance.under.the.terms.of.this.Agreement ..Furthermore,.ERO.represents.and.warrants.that.it.possesses.all.approvals,.permits,.memberships,.contracts,.licenses,.required.education.and.training,.and.identification.numbers,.including.an.Electronic.Filing.Identification.Number.(“EFIN”),.necessary.to.conduct.its.business .

3 .5.The.execution,.delivery.and.performance.of.this.Agreement.by.ERO.has.been.fully.authorized,.and.will.not.result.in.any.violation.of,.conflict.with,.or.result.in.a.default.under.any.agreement,.instrument,.undertaking,.judgment,.decree,.order,.statute,.rule.or.governmental.regulation.applicable.to.ERO .

4. Agreement of ERO.4 .1.If.ERO.or.any.of.its.officers,.directors,.shareholders,.or.employees.has.ever.been,.or.subsequently.is.denied.its.request.to.the.IRS.for.an.EFIN,.or.by.any.state.for.any.required.approvals,.licenses.or.permits,.ERO.shall.immediately.notify.Republic ..In.addition,.ERO.agrees.not.to.share.or.lend.its.EFIN,.or.other.identification.number.or.permit,.to.another.tax.preparer .

4 .2.Republic.may.make.a.taxpayer.database.and/or.reports.of.ERO’s.clients.available.for.access.by.ERO.for.the.convenience.of.ERO.only ..ERO.acknowledges.that.Republic.makes.no.representation.or.warranty.regarding.the.accuracy.or.completeness.of.any.information.on.any.database.or.report.furnished.to.ERO.and.Republic.shall.have.no.liability.to.ERO.or.its.clients.by.reason.of.any.information.on.a.database.or.report.being.inaccurate.or.incomplete .

4 .3.ERO.agrees.to.follow.Republic’s.policies.and.procedures.existing.from.time.to.time.regarding.the.Program,.including.Republic’s.Program.Guidelines.(the.“Guidelines”),.a.copy.of.which.will.be.provided.to.ERO,.and.the.provisions.of.which.are.incorporated.in.this.Agreement ..Republic.reserves.the.right,.in.its.sole.discretion,.to.amend.or.supplement.the.Guidelines.from.time.to.time.and.to.establish.additional.or.alternative.policies.and.procedures.relating.to.the.Program ..Such.amendments.or.supplements.will.be.provided.to.ERO.in.writing ..ERO.agrees.to.receive.all.such.communication.from.Republic.in.electronic.form .

4 .4.ERO.agrees.to.take.all.training.courses,.consisting.of,.but.not.limited.to.compliance,.required.by.Republic ..Furthermore,.ERO.agrees.to.require.all.of.ERO’s.employees,. contractors. or. affiliates,. who. have. access. to. Confidential. Information,. as. defined. in. Section. 8. below,. and/or. will. be. offering. or. discussing. the.Program.and.the.products.offered,.in.conjunction.with.tax.preparation.services,.to.take.all.training.courses.required.by.Republic ..Additionally,.ERO.agrees.to.take,.and.require.all.necessary.employees.to.take,.all.training.courses.required.by.federal.and.state.law.or.regulations ..ERO.warrants.to.Republic.that.ERO.and.all.employees.will.be.trained.on.and.comply.with.Republic’s.policies.and.procedures.regarding.the.Program,.including.the.Guidelines,.before.offering.or.discussing.the.Program.and.the.products.offered.in.conjunction.with.tax.preparation.services.with.any.taxpayer .

4 .5.ERO.agrees.to.serve.as.agent.to.its.taxpayer.clients.who.apply.for.a.RAL,.ERC.and/or.ERD,.to.deliver.all.disclosures.and.obtain.all.required.consent.from.its.taxpayer.clients.to.submit.the.Application.and.other.required.information.to.Republic .

4 .6.ERO.shall.operate.only.physical.locations.and.only.use.EFINs.approved.by.Republic ..ERO.shall.not.use.internet.websites,.other.physical.locations,.or.drop.off.collection.points.for.the.Application .

ERO Agreement - 1

Republic Bank Tax Refund Solutions ERO Agreement

4 .7.ERO.shall.not.assist.anyone.in.fraudulently.completing.a.tax.return.or.obtaining.a.RAL,.ERC.or.ERD,.and.shall.notify.Republic.immediately.of.any.attempt.to.obtain.a.RAL,.ERC.or.ERD.by.fraud,.whether.such.fraud.is.in.the.Application.or.a.taxpayer’s.return ..In.the.event.that.Republic.suspects.and/or.verifies.fraud,.ERO.agrees.that.Republic.may.suspend.processing.Applications.and/or.return.taxpayer.funds,.including.tax.preparation.fees,.to.the.IRS ..ERO,.its.officers,.directors.and.employees.(or.similarly.situated.persons).shall.be.jointly.and.severally.liable.to.Republic.for.any.losses.incurred.by.Republic.resulting.from.the.failure.of.ERO.to.use.all.reasonable.due.diligence.and.fraud.prevention.measures .

4 .8.ERO.shall.provide.that.the.fees.withheld.from.a.taxpayer’s.refund.or.RAL.and.paid.to.ERO.or.others.on.behalf.of.the.taxpayer,.are:.charged.in.accordance.with.the.Guidelines;.placed.in.the.correct.fee.field.in.the.tax.preparation.software;.authorized.by.the.taxpayer.to.be.deducted.from.the.taxpayer’s.refund.or.RAL;.and.solely.related.to.the.preparation.of.the.current.year.tax.return .

4 .9.ERO.agrees.to.not.charge.higher.tax.preparation.fees.for.similar.services.offered.to.taxpayers.applying.for.a.Bank.Product.or.who.may.claim.an.Earned.Income.Tax.Credit .

4 .10.ERO.agrees.to.practice.reasonable.due.diligence.in.submitting.RAL,.ERC,.and.ERD.applications ..Additionally,.ERO.agrees.that.Republic.may.withhold.any.and/or.all.of.ERO’s.fees.to.indemnify.Republic.for.all.fraud.losses.resulting.from.ERO’s.failure.to.use.reasonable.due.diligence.and.fraud.prevention.measures .

4 .11.ERO.agrees.to.provide.all.required.disclosures.to.the.taxpayer.and.obtain.signatures.on.all.documents.required.by.Republic,.federal.laws.and.state.laws,.including.the.Application,.before.electronically.transmitting.the.Application.to.Republic .

4 .12.ERO.agrees.to.provide.the.taxpayer.an.opportunity.to.read.and.understand.the.Application,.to.explain.the.Application.to.the.taxpayer.in.its.entirety.and.ensure.the.Application.is.understood.by.the.taxpayer ..Additionally,.ERO.agrees.to.ensure.that.each.taxpayer.signs.and.properly.completes.the.Application,.in.all.respects,.prior.to.submitting.to.Republic .

4 .13.ERO.agrees.that.it.shall.not.(i).hold.any.taxpayer’s.funds.disbursed.by.Republic,.for.any.reason,.or.(ii).require.any.taxpayer.to.repay.any.debt.the.taxpayer.may.owe.ERO.with.any.funds,.loan.proceeds.or.otherwise,.disbursed.to.the.taxpayer.by.Republic .

4 .14.ERO.agrees.that.it.shall.supply.Republic.with.original.copies.of.the.Application.signed.by.the.taxpayer.upon.the.request.of.Republic,.its.auditors.or.service.providers.within.(3).three.business.days.of.the.request.and.will.comply.with.any.request.for.access.to.ERO’s.premises.and.records.for.audit.purposes.by.Republic,.its.auditors.or.regulatory.agencies ..If,.for.any.reason,.Republic.determines.that.it.must.audit.ERO.more.than.one.time.during.the.same.tax.season.in.order.to.assure.compliance.with.Republic’s.policies.and.procedures,.ERO.agrees.to.reimburse.Republic,.upon.Republic’s.request,.for.all.costs.related.to.any.subsequent.visit ..Further,.ERO.will.retain.all.Applications.in.a.safe,.secure.and.confidential.manner.pursuant.to.the.retention,.security.and.confidentiality.requirements.set.out.in.the.Guidelines .

4 .15.Upon.the.earlier.of.(i).the.termination.of.this.Agreement,.or.(ii).the.cessation.by.ERO.of.the.submission.of.Applications,.ERO.shall.promptly.return.to.Republic.any.Confidential.Information,.as.defined.in.Section.8.below,.of.Republic,.including,.but.not.limited.to,.all.Applications,.checks,.forms.and.documents.designed.or.used.in.connection.with.the.Program,.and.shall.shred.all.voided,.damaged.and.unused.documents.and.checks ..Such.obligations.will.survive.the.termination.of.this.Agreement .

4 .16.ERO.acknowledges.that.it.will.have.custody.of.Republic.RAL.checks,.ERC.checks,.overage.checks,.blank.checks,.voided.checks,.and.other.checks,.and.agrees.to.keep.a.detailed.log.accounting.for.each.voided,.damaged,.and.lost.check ..Such.log.will.be.furnished.to.Republic.upon.request ..ERO.agrees.to.keep.check.stock.in.a.locked.safe,.drawer.or.cabinet.with.reasonable.access.and.security.safeguards.in.place ..ERO.agrees.that.voided.and.damaged.checks.will.be.destroyed ..ERO.further.agrees.to.use,.complete,.handle.and.disburse.checks.strictly.in.accordance.with.the.requirements.set.forth.in.this.Agreement.and.the.Guidelines ..ERO.will.only.deliver.the.RAL.check.to.the.taxpayer.if.the.Itemization.of.Amount.Financed.is.attached.and.printed.and.all.ERO’s.fees.are.accurately.disclosed.thereon ..Furthermore,.ERO.will.only.deliver.the.ERC.check.to.the.taxpayer.if.the.Itemization.of.Fees.is.attached.and.printed.and.all.ERO’s.fees.are.accurately.disclosed.thereon ..ERO.agrees.to.indemnify.Republic.if.ERO.releases.any.duplicate.checks.or.delivers.a.check.to.an.incorrect.customer ..Furthermore,.ERO.agrees.that.Republic.may.withhold.any.and/or.all.of.ERO’s.fees.in.order.to.indemnify.Republic.if.ERO.releases.any.duplicate.checks.or.delivers.a.check.to.an.incorrect.customer .

4 .17.ERO.agrees.to.forward.all.taxpayer.complaints.regarding.Bank.Products.and/or.the.Program.to.Republic.within.two.days.of.receipt.of.the.complaint .

4 .18.ERO.agrees.that.Republic,.at. its.discretion,.may.request.ERO’s.and.its.officers’.credit.reports.and/or.background.information.to.determine.eligibility.for.acceptance.or.continuation.of.ERO.with.the.Program ..ERO.agrees.that.if.its.relationship.with.Republic.is.in.conjunction.with.ERO’s.affiliation.with.a.service.bureau.or.tax.preparation.software.provider,.Republic.may.share.information.regarding.ERO.and/or.its.Taxpayers.with.such.service.bureau.or.tax.preparation.software.provider .

4 .19.ERO.agrees.that.Republic,.without.any.liability.to.ERO,.may.withhold.any.fees.due.to.ERO.for.any.one.or.more.of.the.following:.(i).If.ERO.or.any.of.its.officers,.directors,.shareholders.or.employees.has.ever.been.denied.a.request.to.the.IRS.for.an.EFIN.and.a.reasonable.explanation.for.such.denial,.judged.in.the.sole.discretion.of.Republic,.has.not.been.furnished.to.Republic;.(ii).a.violation.by.ERO.of.any.provision.of.this.Agreement.or.any.policy.or.procedure.contained.herein.or.in.the.Guidelines;.(iii).ERO.elects.to.wind.up.or.dissolve.its.operations,.is.involuntarily.wound.up.and.dissolved,.or.becomes.insolvent,.incurs.a.material.adverse.change.in.its.financial.condition,.makes.an.assignment.for.the.benefit.of.creditors,.files.a.voluntary.petition.in.bankruptcy.for.its.reorganization,.or.is.adjudicated.as.bankrupt.or. insolvent;. (iv).termination.of.the.Program.by.Republic;. (v).ERO.obtains.RALs,.ERCs.or.ERDs.for. its.taxpayer.clients.from.any.party.other.than.Republic,.or.works.with.any.other.person.or.entity.which.provides.RAL,.ERC.or.ERD.services,.without.the.prior.written.consent.of.Republic;.or.(vi).if.any.fraudulent.returns.are.submitted.to.the.IRS.under.the.Program.by.ERO .

5. Covenants of Republic.

5 .1.Republic.shall.promptly.respond.to. inquiries.of.ERO.and.its.authorized.employees.regarding.the.Program.and.the.status.of.RALs,.ERCs.and.ERDs.being.processed.by.Republic ..Republic.shall.reasonably.assist.ERO.and/or.taxpayers.by.providing.information.on.how.to.complete.the.Application.and.participate.in.the.Program .

5 .2.In.all.cases.of.RALs,.ERCs,.and.ERDs.Republic.will.pay.fees.and.charges.due.from.the.taxpayer.to.ERO,.after.all.fees.are.paid.to.Republic,.on.the.next.fee.payment.cycle.after.the.taxpayer’s.full.refund.is.received.from.the.IRS.or.state.taxing.authority;.provided.however,.the.amount.of.the.total.fees.paid.to.ERO.shall.not.exceed.those.set.out.in.the.Guidelines ..Republic.shall,.however,.deduct.from.fees.due.to.ERO,.any.amounts.owed.to.Republic.by.ERO ..Furthermore,.ERO.understands.and.agrees.that.Republic.does.not.and.will.not.pay.ERO.a.fee.for.any.Bank.Product.referred.to.Republic.by.ERO .

ERO Agreement - 2

6. Status of the Parties.

6 .1.In.performing.their.responsibilities.pursuant.to.this.Agreement,.the.relationship.between.Republic.and.ERO.is.that.of.independent.contractors ..This.Agreement.does.not.create.a.relationship.of.partner.or.joint.venture.or.other.relationship.hereto.as.employee.or.agent.of.the.other ..No.party.hereto.shall.represent.that.its.relationship.with.the.other.is.anything.but.that.of.an.independent.contractor .

6 .2.Any.third.party.used.by.ERO.to.perform.any.of.its.responsibilities.under.this.Agreement.is.deemed.to.be.an.agent.of.ERO.and.not.the.agent.of.Republic ..ERO.is.fully.responsible.for.the.fees.and.actions.of.any.such.third.party.with.respect.to.their.services.and.performance.and.to.assure.that.such.service.or.performance.is.in.compliance.with.the.terms.of.this.Agreement,.the.Guidelines.and.Program.requirements .

7. Termination.

7 .1.Republic,.without.any.liability.to.ERO,.may,.without.notice,.terminate.this.Agreement.at.any.time ..ERO.may.terminate.this.Agreement.by.giving.at.least.90.days.written.notice.to.Republic.of.its.intent.to.do.so .

7 .2.Republic,.without.any.liability.to.ERO.or.its.taxpayer.clients,.may.suspend,.terminate,.change.or.limit.ERO’s.participation.in.the.Program,.in.its.entirety,.or.partially,.at.any.time,.for.any.reason.whatsoever,.including,.but.not.limited.to,.any.one.or.more.of.the.following:.(i).legal,.regulatory.or.operational.problems,.or.both,.make.the.Program.economically.impracticable.or.infeasible.in.whole.or.in.part:.(ii).the.United.States.government.or.any.agency.thereof,.or.any.state.or.local.government.or.any.agency.thereof,.takes,.or.fails.to.take,.such.action.which.in.the.sole.judgment.and.discretion.of.Republic.is.inconsistent.with.the.continuation.of.the.RAL,.ERC.and.ERD.Program.or.either.of.them,.or.with.Republic’s.best.interests;.or.(iii).ERO.is.not.in.compliance.with.any.provision.of.this.Agreement.or.the.Guidelines .

7 .3.Amounts.owed.from.ERO.to.Republic.shall.remain.due.and.payable.after.termination.by.either.party .

7 .4.In.the.event.of.termination.under.this.section,.ERO.shall.be.responsible.for,.and.shall.in.all.cases.indemnify.and.hold.Republic.harmless.from,.any.losses,.including.attorney.fees,.resulting.from.ERO’s.failure.to.adhere.to.the.terms.of.this.Agreement.and/or.Guidelines .

7 .5.Upon.termination.of.this.Agreement,.ERO.agrees.to.return.all.Confidential.Information,.including,.but.not.limited.to,.all.Applications,.Cards,.checks,.forms.and.documents.designed.or.used.in.connection.with.the.Program,.and.shall.shred.all.voided,.damaged.and.unused.documents.and.checks ..Such.obligations.survive.the.termination.of.this.Agreement .

8. Confidential Information

8 .1. In.performing. its.obligations.pursuant.to.this.Agreement,.ERO.may,.with.or.without.consent,.gain.access.to.certain.confidential.proprietary. information.about.the.Program,.including.Republic’s.marketing.philosophies.and.objectives,.competitive.advantages.and.disadvantages,.technological.development,.sales.volumes,. information.relating.to.the.Software,.names,.addresses.and.account.numbers.of.Republic.and.ERO’s.clients,.completed.Applications.and.any.other.Republic.documents,.or.other.information.of.the.business.affairs.of.Republic.which.Republic.reasonably.considers.confidential.and/or.proprietary.(collectively.referred.to.herein.as.“Confidential.Information”) ..ERO.agrees.to.maintain.as.proprietary.and.confidential.all.such.Confidential.Information.and.further.agrees.not.to.use.such.Confidential.Information,.nor.to.disclose.such.Confidential.Information.to.any.third.party,.except.in.performing.its.obligations.pursuant.to.this.Agreement.and.as.authorized.by.taxpayers ..Section.501(b)(3).of.the.Gramm-Leach-Bliley.Act.states.that.information.security.standards.must.include.various.safeguards.to.protect.against.not.only.“unauthorized.access.to”.but.also.the.“use.of”.Confidential.Information.relating.to.taxpayers.that.could.result.in.“substantial.harm.or.inconvenience.to.any.customer .”.In.that.regard,.Confidential.Information.includes,.but.is.not.limited.to,.taxpayers’.names,.social.security.numbers,.dates.of.birth,.addresses,.number.of.months.at.address,.phone.numbers,.financial.information.as.to.loans.or.other.products.with.Republic.or.other.loans.or.accounts.or.tax.information,.bankruptcy,.employer.names.and.phone.numbers .

8 .2.ERO.warrants.to.Republic.that.it.is.in.compliance.with.all.security.policies.and.procedures,.as.set.forth.in.the.Guidelines,.and.such.reasonable.and.appropriate.safeguards.are.and.will.remain.in.place ..Furthermore,.ERO.agrees.to.protect.all.Confidential.Information.by.utilizing.appropriate.means.including,.but.not.limited.to,.the.following.electronic.means:.firewalls,.anti-virus.software,.intrusion.protections.systems,.utilizing.tax.preparation.software.with.encrypted.data.transfer,.and.software.security.controls.(computer.and.software.logon.passwords).and.such.appropriate.physical.security.methods.including,.but.not.limited.to,.storage.of.all.Confidential.Information.not.in.use.and.appropriate.access.and.security.measures.for.its.office.location(s) ..ERO.will.provide.training.to.all.employees.and.contractors.as.to.such.electronic.and.physical.security.measures ..ERO.shall,.at.no.time,.allow.public.access.to.Confidential.Information ..ERO.agrees.to.keep.all.Confidential.Information,.maintained.in.physical.paper.form,.in.locked.filing.cabinets.and/or.behind.a.locked.door.at.all.times,.and.shall.properly.dispose.of.Confidential.Information.that.is.not.required.to.be.retained.in.accordance.with.the.Guidelines ..Furthermore,.ERO.shall.not.take.any.Confidential.Information,.in.any.form,.out.of.the.United.States .

8 .3.ERO.will. immediately.provide.Republic.notice.of.any.breach.resulting.in.unauthorized.intrusion(s),. loss.or.theft.of.the.Confidential. Information.and.shall.specify.the.corrective.action.taken.by.ERO.to.regain.possession.or.limit.disclosure.of.the.Confidential.Information ..ERO.shall.assess.the.nature.and.scope.of.any.incident.and.specifically.identify.the.Confidential.Information.that.has.or.may.have.been.lost.or.stolen.and.potentially.improperly.accessed.or.misused ..ERO.shall.take.appropriate.steps.to.contain.and.control.any.incident.of.breach.of.security.relating.to.the.Confidential.Information,.assist.Republic.with.all.reasonably.requested.steps.needed.to.make.all.notifications.required.by.Republic.of.any.such.breach,.prevent.harm.or.inconvenience.from.such.breach.and.agrees,.upon.request,.to.indemnify.Republic.for.any.loss.or.costs.associated.with.any.breach.of.security.or.unauthorized.disclosure .

9. Miscellaneous.

9 .1.Other.than.as.set.out.below,.each.Party.hereto.will.bear.all.expenses.connected.with.its.performance.of.its.obligations.under.this.Agreement,.and.no.party.will.have.the.right.to.incur.any.expense.or.liability.on.behalf.of.any.other.party .

9 .2.Republic. is.not. liable.to.ERO.or. its.clients.or.agents.for.any.consequential,. incidental,. indirect.or.special.damages,.or.the. loss.of.profits,. income.or.other.benefits,.arising.out.of.or.in.connection.with.this.Agreement.or.the.services.performed.hereunder.unless.the.actions.of.Republic.are.intentional.or.willful .

9 .3.ERO.shall.indemnify,.hold.harmless.and.reimburse.Republic,.its.officers,.directors,.employees.and.agents,.for.all.expenses.and.costs,.reasonable.attorney’s.fees,.judgments,.penalties,.damages,.direct.expenses.and.other.payments.in.connection.with.any.claims,.disputes,.controversies.or.litigation

ERO Agreement - 3

with.respect.to.(i).anything.wrongfully.done.or.not.done.by.ERO,.(ii).the.violation.of.any.laws,.rules.or.regulations.applicable.to.ERO.in.connection.with.the.submission.of.the.Application.,.or.(iii).ERO’s.violation.of.this.Agreement,.whether.or.not.this.Agreement.is.terminated.by.Republic .

9 .4.Republic.reserves.the.right.to.share.ERO.information.with.all.other.RAL.Lenders ..ERO.information.includes,.but.is.not.limited.to,.EFIN,.EFIN.owner„s.name,.business.name,.business.owner’s.name,.associated.Service.Bureau,.and.current.and.prior.tax.year.statistics.and.performance ..Further,.ERO.agrees.that.certain.information,.including.but.not.limited.to.taxpayer.funding.data,.may.be.shared.with.Republic.by.ERO’s.tax.software.company/transmitter .

9 .5.Republic.Bank.&.Trust.Company,.Republic.Bank.and.Republic.Bank.Tax.Refund.Solutions.trademarks,.name.and.logos.cannot.be.used.in.conjunction.with.any.advertising,.with.the.exception.of.those.materials.provided.by.or.purchased.from.Republic,.without.written.consent.from.Republic ..ERO.agrees.to.submit.any.and.all.RAL,.ERC,.and/or.ERD.training,.advertising,.and/or.marketing.material.including.but.not.limited.to.point-of-sale.materials,.direct.mail.pieces,.newsletters,.radio/television.scripts/video,.newspaper/magazine.advertisements,.internet.websites.or.advertisements,.and/or.announcements.to.Republic.for.prior.written.approval .

9 .6.During.the.term.of.this.Agreement.and.following.its.termination,.all.completed.Applications.remain.the.property.of.Republic.and.the.rights,.agreements,.representations.and.warranties.of.the.parties.pursuant.to.this.Agreement,.survive.termination .

9 .7.This.Agreement.and.its.rights.and.duties.may.not.be.assigned.by.ERO.without.prior.written.consent.of.Republic .

9 .8.If.any.provision.of.this.Agreement.is.prohibited.by.or.deemed.invalid.under.applicable.law,.such.provision.shall.be.ineffective.to.the.extent.of.such.prohibition.or.invalidity;.the.remainder.of.such.provision.or.the.remaining.provisions.of.this.Agreement.will.remain.enforceable ..Any.headings.or.captions.are.intended.solely.for.the.convenience.or.reference.purposes.and.do.not.constitute.part.of.this.Agreement .

9 .9.This.Agreement.will.be.governed.by.federal.law.and.the.law.of.the.Commonwealth.of.Kentucky.without.regard.to.the.conflict.of.laws.provisions.thereof,.is.binding.upon.both.parties.and.their.respective.successors.and.assigns,.and.inures.to.the.benefit.of.both.parties.and.their.respective.successors.and.permitted.assigns ..ERO.and.Republic.agree.to.submit.exclusively.to.courts.of.jurisdiction.in.the.Commonwealth.of.Kentucky.for.all.purposes.of.enforcing.or.construing.this.Agreement,.or.commencing.any.actions.to.enforce.or.construe.this.Agreement .

9 .10.This.Agreement.and.the.Guidelines.contain.the.entire.understanding.of.the.parties.hereto.with.respect.to.the.subject.matter.of.this.Agreement ..There.are.no.restrictions,.promises,.warranties,.covenants.or.undertakings.other.than.those.expressly.set.forth.herein ..This.Agreement.supersedes.all.prior.agreements.and.understandings.between.Republic.and.ERO.with.respect.to.such.matter ..Only.a.written.instrument.duly.executed.and.delivered.by.the.parties.hereto,.or.their.approved.assignees,.may.amend.this.Agreement .

9 .11.Except.as.otherwise.provided.in.this.Agreement,.the.remedies.provided.herein.are.cumulative.and.do.not.preclude.the.assertion.by.either.party.of.any.other.rights.or.any.other.remedies.against.the.other.party ..Neither.party.shall.be.deemed.to.have.waived,.nor.be.estopped.from.asserting,.any.of.its.rights,.powers.or.remedies.under.this.Agreement.unless.such.waiver.is.approved.in.writing.by.the.waiving.party .

9 .12.This.Agreement.is.binding.upon.and.inures.to.the.benefit.of.the.parties.hereto.and.their.respective.officers,.directors,.shareholders,.employees,.agents.successors.and.permitted.assigns .

ERO Agreement - 4

Appendix A

If.you.would.like.to.return.a.customer’s.money.to.its.originator.(IRS,.State.Treasury),.complete.the.information.below:

NOTE: To return funds to the IRS/State, Republic Bankmust send the full amount originally deposited. Ifyour fees have been previously paid on this product,you will need to return these fees along with theoriginal voided check. Fees not received with originalcheck could result in a delay of the funds being sentback and may be deducted from your preparer fees.

Taxpayer.Social.Security.Number:. _____________.-.__________.-.___________________

Reason:. ___________________________________________________________________

__________________________________________________________________________

__________________________________________________________________________

If.you.would.like.to.cancel.a.RAL,.complete.the.information.below:

FAX the original voidedcheck with this form to:

866-300-3528

Mail the original voidedcheck with this form to:

Tax Refund SolutionsATTN: Exception Processing

PO Box 2348Louisville, KY 40201

Taxpayer.Social.Security.Number:. _____________.-.__________.-.___________________

Reason:. ___________________________________________________________________

__________________________________________________________________________

__________________________________________________________________________

Taxpayer.Signature:.._____________________________________

ERO.Signature:..________________________________________

Last.four.digits.of.SSN:. _______________________________

Date:..________./._________./._________.. EFIN:..______________________________

Cancel Product Form

Please.direct.all.questions.to1-866-491-1040

Cancel a RAL

Return Money to IRS/State

NOTE: Request will not be completed until original check is received by the bank.

Appendix B

Stop Payment Information

Primary.Taxpayer:.._______________________________________ Spouse:..___________________________________________

Primary.Soc ..Sec .#:.._______________________________________ Spouse’s.Soc ..Sec .#:..__________________________________

Taxpayer.Mailing.Address:.._______________________________________ City:..___________________________..State:.._______..ZIP:.._______________

Day.Telephone:.......(_________).______________________________ Evening.Telephone:......(_________).___________________________________REQUIRED

Original.Check#:..___________________________ Check.Date:..______________________________ Check.Amount:..$.______________________

The Original Check was issued as a(n): RAL.(Refund.Anticipation.Loan) ....ERC .........Overage ...State ..............Other

The Original Check was: Not.Received .....Lost ...........Stolen .....Destroyed/Mutilated

The undersigned taxpayer requests that payment be stopped on this check and a duplicate check be issued. This check was not endorsed by the undersigned, and the obligation evidenced thereby has not been sold, transferred or assigned to any person whatsoever.

THE ABOVE SIGNATURES MUST BE NOTARIZED

The.State.of.________________________,.County.of.________________________________

Sworn.before.me.this.___________.day.of.____________________________________,.2010

Notary.Public:..__________________________________________________

Printed.Name:..__________________________________________________

My.Commission.Expires.on:.._______________________________________

NOTARY SEALOR STAMP

RETURN THIS FORM WITH THE ORIGINAL “VOIDED” CHECK IF APPLICABLE TO: Republic Bank Tax Refund Solutions, PO Box 2348, Louisville, KY 40201FAX: 866-300-3528

Logged.by:.. __________________

Date.Logged:.. __________________

Check.Reissued.on:.. _____________

Reissued.by:.. __________________

Stop Payment Process

Signed this.__________.day of.________________________.._________________

___________________________________________________ _______________________________________________________

___________________________________________________ _______________________________________________________

Primary Taxpayer Signiture.(REQUIRED)

Spouse Signature.(REQUIRED.when.Filing.Status.=.Married.Filing.Joint)

ERO or Witness Signature Required

ERO or Witness Signature Required

Day Month Year

EFIN:.._______________________

Appendix C

Taxpayer Info

Taxpayer.Social.Security.Number: ......____________.-.___________.-.________________

Taxpayer.Name: ___________________________________________________________

Preferred.Contact.Method.(phone,.email.or.fax): __________________________________________________

Explanation:..__________________________________________________________________________________

_____________________________________________________________________________________________

Change.the.direct.deposit.to.a.check.because.____________________________________________________

__________________________________________________________________________________________

Please check the box below and provide an explanation if you would like to change the bank product from adirect deposit to a check:

Change Direct Deposit to Check

Researched.by: ___________________..Date:..._________________

Reversal.requested Letter.of.Indemnity.sent

_________________________________Taxpayer.Signature

Check.One:

If a direct deposit product was chosen and the funds have been released by RBT but not received at thetaxpayer’s bank, complete this section in full:

Direct Deposit Research Info

RTN/Account.numbers.incorrect.,.request.funds.back.from.receiving.bank

RTN/Account.number.is.correct,.taxpayer.is.requesting.a.trace.number .

Check.One:

Amount.of.funds.sent.to.Republic.Bank:.$ .__________________. .._______

Info.provided.by.IRS/State:. ____.____.____.____.____.____.____.____.____.(9.digits)

.... ________________________________________..Routing.Number.(RTN)

Account.Number

If the IRS or State says that funds have been sent to RBT but the funds have not been released by us, complete this entire section in full. WE CANNOT DO RESEARCH WITHOUT ALL INFORMATION BELOW.

ACH Research Info

IRS.. State.. Date.funds.were.sent.to.Republic.Bank:.._____./._____./._____

Date:..________./._________./._________.. EFIN:..______________________________

Fax this form to 866-300-3528,ATTN: Exception Processing

ACH Research Form

Please.direct.all.questionsto.1-866-491-1040

Appendix D

Taxpayer.Social.Security.Number:.. ____________.-.__________.-.________________

Reason.for.Re-Issue:.._______________________________________________________________________________

________________________________________________________________________________________________

***NOTE: Fee changes are not available.

NOTE: VOIDED CHECK MUST ACCOMPANY THIS FORM BEFORE A CHECK RE-ISSUE CAN BE COMPLETED.

Date:..________./._________./._________.. EFIN:..______________________________

Fax this form to 866-300-3528,ATTN: Exception Processing

Re-Issued Check Form

Please.direct.all.questions.to1-866-491-1040

Re-Issue a Check

ERO.Signature:.._____________________________________

Last.four.digits.of.SSN:. ____________________________

USE THIS FORM IF:

DO NOT USE THIS FORM IF:

• Check is damaged• Check is voided• Check number is incorrect• Check needs to be reprinted

Taxpayer.Social.Security.Number: ____________.-.__________.-.________________

Check.was.issued.in: 2011 -.Please.fax.this.form.with.voided.check.to.1-866-300-3528 .

Previous Year.-.mail.this.form.along.with.the.original.check.to:Republic.Bank.Tax.Refund.Solutions,.ATTN:..Exception.ProcessingPO.Box.2348,.Louisville,.KY..40201.($30.00 Re-issue fee per year for expired checks)

Re-Issue an Expired Check

Appendix E

Date:..________./._________./._________.. EFIN:..______________________________

Authorization Reset Form

Taxpayer.Social.Security.Number:.. ____________.-.__________.-.________________

Reason.for.Reset:.._________________________________________________________________________________

________________________________________________________________________________________________

NOTE: Fee changes are not available.

Fax the original check with thisform to: 1-866-237-8959

ERO.Signature:.._____________________________________

Last.four.digits.of.SSN:. ____________________________

Please direct all questions to 1-866-491-1040

DO NOT VOID CHECK!!

Authorization Reset

USE THIS FORM IF:

DO NOT USE THIS FORM IF:• Check is damaged• Check is voided• Check number is incorrect• Check needs to be reprinted• Expired check

Appendix F

Deceased Taxpayer

Primary.Taxpayer.Social.Security.Number: _____________.-.__________.-._______________

Names.on.check: _______________________________________________________

Name.of.the.deceased: _____________________________________________

Date.of.death: _______./_______./.____________Check will be printed at

Republic Bank and mailed directly to the taxpayer.

Taxpayer.Social.Security.Number: _____________.-.__________.-.___________________

Name:. _____________________________________________

Old.Address: ____________________________________,._____________________,.___________..________________

New.Address: ____________________________________,._____________________,.___________..________________

Change of Address

_________________________________Taxpayer.Signature

Taxpayer.Social.Security.Number:. _____________.-.__________.-.___________________

Name.as.it.appears.on.check:. _____________________________________________

______________________________. ______________________________

If Republic Bank issued a check to a taxpayer and their name is misspelled, please complete the information below:

Date:..________./._________./._________.. EFIN:..______________________________

Taxpayer Maintenance Form

Taxpayer Name Change

A COPY OF THE TAXPAYER’S GOVERNMENT ISSUED PHOTO IDENTIFICATION WITH THE CORRECT SPELLING OF THEIR NAME MUST B E FAXED WITH THIS FORM ALONG WITH A COPY OF THE VOIDED CHECK TO 866-300-3528.

Fax this form to 866-300-3528,ATTN: Exception Processing

Please.direct.all.questions.to1-866-491-1040

Check will be printed at Republic Bank and mailed

directly to the taxpayer.

Correct First Name Correct Last Name*

Appendix G

Date:..________./._________./._________ EFIN:._______________________________

Time:..________.:._________..AM./.PM Contact.Name:..______________________

Email:..______________________________

Phone#:..(________).___________________

For Risk Mgmt. Use Only

Reversed

Reviewed/NO REVERSAL

Prep Contacted

CSR: ____________________________________

Completed.by: ____________________________________

Date: __________./.__________./.._____________

Put comments and enter # of this greensheet forminto the TRS system.

RAL Review Form

FAX THIS COMPLETED FORM ALONG WITH THE FOLLOWINGDOCUMENTATION TO 866-865-1763:

•W2 form(s) included on current year tax return.

Required Documentation

Taxpayer Social Security Number: ......____________.-.___________.-.________________.

Reason.for.Review:.._______________________________________________________________________

_______________________________________________________________________________________

_______________________________________________________________________________________

_______________________________________________________________________________________

_______________________________________________________________________________________

Failure to include all required documents will result in an immediate decline of the overturn request.

If.the.reason.for.review.is. incorrect.active.military.designation,.please.additionally.include.the.Military.Form.DD-214.for.the.taxpayer.or.spouse.which.indicates.they.were.not.active.military.on.or.before.the.date.of.the.RAL.Application .

NOTE:

Appendix H

Taxpayer.Social.Security.Number: ......____________.-.___________.-.________________

ATX, UTS, DRAKE and TAXSLAYER ONLYRAL Switch Info

ERO.Signature:.._____________________________________

Last.four.digits.of.SSN: ____________________________

Date:..________./._________./._________.. EFIN:..______________________________

Fax this form to 866-300-3528,ATTN: Exception Processing

Adding a RAL to an ERC/ERD Form

Please.direct.all.questions.to1-866-491-1040

Appendix I

Taxpayer Check LogThis tracking log is for ERO use only. .Tax.Refund.Solutions.does.not.need.this.form,.but.its.use.is.strongly.recommended ...Use.this.form.to.assist.in.keeping.track.of.checks.given.or.mailed.to.taxpayers .

Date Printed Check Number Mail or Pick UpDate Mailedor Picked Up Taxpayer’s Signature

Employee’sInitials

Appendix J

Taxpayer Money Clip Card LogThis is a required tracking log for ERO use only. You are required to use this form to document each Money Clip card that is distributed to a customer.

Customer Number(begins with “88”, visible thru window of card packet)

DateDistributed Taxpayer’s Signature

Employee’sInitials