DELAWARE
(State or other jurisdiction of Incorporation or organization)
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94-3145844
(I.R.S. Employer Identification No.)
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Title of each class
COMMON STOCK, $0.01 PAR VALUE
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Name of each exchange on which registered
The NASDAQ STOCK MARKET, LLC
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Large accelerated filer o
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Accelerated filer x
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Non-accelerated filer o
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Smaller reporting company o
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(Do not check if a smaller reporting company)
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Exhibit number
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Exhibit description
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2.1
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Purchase and Sale Agreement between Tier Technologies, Inc. and Informatix, Inc., dated June 30, 2008 (1)
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2.2
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Asset Purchase Agreement between Tier Technologies, Inc., Cowboy Acquisition Company and ChoicePay, Inc., dated as of January 13, 2009 (2)
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3.1
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Restated Certificate of Incorporation (3)
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3.2
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Amended and Restated Bylaws of Tier Technologies, Inc., as amended (4)
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4.1
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Form of common stock certificate (3)
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4.2
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See Exhibits 3.1 and 3.2, for provisions of the Restated Certificate of Incorporation and Amended and Restated Bylaws, as amended of the Registrant defining rights of the holders of common stock of the Registrant
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10.1
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Amended and Restated 1996 Equity Incentive Plan, dated January 28, 1999 (5)*
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10.2
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Form of Incentive Stock Option Agreement under the Registrant’s Amended and Restated 1996 Equity Incentive Plan (6)*
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10.3
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Form of Nonstatutory Stock Option Agreement under the Registrant’s Amended and Restated 1996 Equity Incentive Plan (6)*
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10.4
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Amended and Restated 2004 Stock Incentive Plan (7)*
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10.5
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Form of Incentive Stock Option Agreement under the Registrant’s Amended and Restated 2004 Stock Incentive Plan (7)*
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10.6
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Form of Nonstatutory Stock Option Agreement under the Registrant’s Amended and Restated 2004 Stock Incentive Plan (7)*
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10.7
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Form of Restricted Stock Agreement under the Registrant’s Amended and Restated 2004 Stock Incentive Plan (7)*
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10.8
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Form of California Indemnification Agreement (8)
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10.9
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Form of Delaware Indemnification Agreement for officers (9)
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10.10
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Form of Delaware Indemnification Agreement for directors (9)
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10.11
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Tier Corporation 401(k) Plan, Summary Plan Description (8)*
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10.12
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Supplemental Indemnity Agreement by and between Registrant and Bruce R. Spector, dated September 2, 2004 (10)*
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10.13
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Amended and Restated Credit and Security Agreement between the Registrant, Official Payments Corporation, EPOS Corporation and City National Bank dated March 6, 2006 (11)
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10.14
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Employment Agreement between Tier Technologies, Inc., and Ronald L. Rossetti, dated July 26, 2006 (12)*
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10.15
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Non-Statutory Stock Option Agreement between Tier and Ronald L. Rossetti, dated July 26, 2006
(12)*
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10.16
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Option Grants awarded to Charles Berger, Morgan Guenther, and fifteen other employees, dated August 24, 2006 (13)*
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10.17
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First Amendment to Amended and Restated Credit and Security Agreement dated March 20, 2007 between the Registrant, Official Payments Corporation, EPOS Corporation and City National Bank (14)
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10.18
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Second Amendment to Amended and Restated Credit and Security Agreement dated September 26, 2007 between the Registrant, Official Payments Corporation, EPOS Corporation and City National Bank (15)
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10.19
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Share Repurchase Agreement between CPAS Systems, Inc., Tier Ventures Corporation and Tier Technologies, Inc. dated June 29, 2007 (16)
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10.20
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Employment Agreement between Tier Technologies, Inc. and Ronald L. Rossetti, dated April 30, 2008. (17)*
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10.21
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Employment Agreement between Tier Technologies, Inc. and Keith Kendrick, dated June 30, 2008 (18)*
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10.22
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Employment Agreement between Tier Technologies, Inc. and Ronald W. Johnston, dated July 1, 2008 (18)*
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10.23
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Third Amendment to Amended and Restated Credit and Security Agreement between Tier Technologies, Inc., Official Payments Corporation, EPOS Corporation and City National Bank dated September 29, 2008 (19)
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10.24
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Employment Agreement between Tier Technologies, Inc. and Nina K. Vellayan, dated September 22, 2008 (20)*
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10.25
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Enterprise Value Award Plan Amendment to Reflect Supplemental Award dated December 4, 2008 between Tier Technologies, Inc. and Ronald L. Rossetti (21)*
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10.26
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Tier Technologies, Inc. Executive Performance Stock Unit Plan (22)*
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10.27
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Employment Agreement between Tier Technologies, Inc. and Keith Omsberg, effective as of May 6, 2009 (23)*
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10.28
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Renewal Letter: Short Clear Extension of Termination Date between Tier Technologies, Inc., Official Payments Corporation, EPOS Corporation and City National Bank (24)
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10.29
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Solicitation/Contract/Order for Commercial Items dated April 3, 2009 between the Internal Revenue Service and Official Payments Corporation (25)
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10.30
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Amendment of Solicitation/Modification of Contract No. 0001 dated October 30, 2009 between the Internal Revenue Service and Official Payments Corporation (25)
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10.31
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Amendment of Solicitation/Modification of Contract No. 0002 dated January 4, 2010 between the Internal Revenue Service and Official Payments Corporation (25)
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10.32
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Amendment of Solicitation/Modification of Contract No. 0003 dated March 29, 2010 between the Internal Revenue Service and Official Payments Corporation (25)
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10.33
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Amendment of Solicitation/Modification of Contract No. 0004 dated March 30, 2010 between the Internal Revenue Service and Official Payments Corporation (25)
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10.34
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Amendment of Solicitation/Modification of Contract No. 0005 dated April 15, 2010 between the Internal Revenue Service and Official Payments Corporation (25)
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10.35
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Deed of Lease agreement between Tier Technologies, Inc. and Sunrise Campus Investors, LLC, dated December 9, 2009 (26)
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10.36
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Agreement dated as of January 8, 2010 among Giant Investment, LLC, Parthenon Investors II, L.P., PCap Partners II, LLC, PCap II, LLC, John C. Rutherford, and Tier Technologies, Inc. (27)
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10.37
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Agreement dated February 25, 2010 among Discovery Equity Partners, L.P., Discovery Group I, LLC, Daniel J. Donoghue, and Michael R. Murphy and Tier Technologies, Inc. (28)
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10.38
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Fourth Amendment to Amended and Restated Credit and Security Agreement dated January 14, 2010 between Tier Technologies, Inc., Official Payments Corporation and City National Bank (29)
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10.39
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Letter Agreement dated July 15, 2010 between Charles W. Berger and Tier Technologies, Inc. (30)
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10.40
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Employment Agreement between Tier Technologies, Inc. and Alex P. Hart, dated August 10, 2010 (31)
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10.41
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First amendment to Employment Agreement between Tier Technologies, Inc and Alex P. Hart, dated August 13, 2010 (32)
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10.42
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Severance Agreement and Release of Claims dated August 17, 2010 between Nina Vellayan and Tier Technologies, Inc. (33)
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10.43
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Amendment of Solicitation/Modification of Contract No. 0006 dated July 12, 2010 between the Internal Revenue Service and Official Payments Corporation †
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10.44
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Letter of amendment to Employment Agreement dated August 31, 2010, between Ronald W. Johnston and Tier Technologies, Inc. (34)*
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10.45
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Letter of amendment to Employment Agreement dated November 3, 2010, between Keith Omsberg and Tier Technologies, Inc. (34)*
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10.46
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Employment Agreement between Tier Technologies, Inc. and Atul Garg, dated October 19, 2010 (34)*
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10.47
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Nonstatutory Stock Option Agreement for Inducement Grant between Tier Technologies, Inc. and Alex P. Hart (34)*
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10.48
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Incentive and Nonstatutory Stock Option Agreement between Tier Technologies, Inc. and Alex P. Hart (34)*
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21.1
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Subsidiaries of the Registrant (34)
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23.1
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Consent of McGladrey & Pullen, LLP, Independent Registered Public Accounting Firm (34)
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31.1
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Certification of Chief Executive Officer pursuant to Rules 13a-14(a) and 15d-14(a) promulgated under the Securities Exchange Act of 1934 (34)
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31.2
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Certification of Chief Financial Officer pursuant to Rules 13a-14(a) and 15d-14(a) promulgated under the Securities Exchange Act of 1934 (34)
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31.3
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Certification of Chief Executive Officer pursuant to Rules 13a-14(a) and 15d-14(a) promulgated under the Securities Exchange Act of 1934 (35)
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31.4
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Certification of Chief Financial Officer pursuant to Rules 13a-14(a) and 15d-14(a) promulgated under the Securities Exchange Act of 1934 (35)
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31.5
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Certification of Chief Executive Officer pursuant to Rules 13a-14(a) and 15d-14(a) promulgated under the Securities Exchange Act of 1934 †
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31.6
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Certification of Interim Principal Financial Officer pursuant to Rules 13a-14(a) and 15d-14(a) promulgated under the Securities Exchange Act of 1934 †
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32.1
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Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (34)
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32.2
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Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (34)
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* Management contract or compensatory plan required to be filed as an exhibit to this report
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† Filed as an exhibit to this report
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(3) Filed as an exhibit to Form 8-K, filed on July 19, 2005, and incorporated herein by reference
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(4) Filed as an exhibit to Form 8-K, filed on February 24, 2009, and incorporated herein by reference
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(5) Filed as an exhibit to Form 10-Q, filed May 11, 2001, and incorporated herein by reference
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(6) Filed as an exhibit to Form 8-K, filed November 12, 2004, and incorporated herein by reference
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(7) Filed as an exhibit to Form 8-K, filed July 5, 2005 and incorporated herein by reference
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(8) Filed as an exhibit to Form S-1 (No. 333-37661), filed on October 10, 1997, and incorporated herein by reference
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Tier Technologies, Inc.
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Dated: April 15, 2011
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By: /s/ Alex P. Hart
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Alex P. Hart
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President and Chief Executive Officer
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1.
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I have reviewed this Amendment No. 2 on Form 10-K/A of Tier Technologies, Inc.; and
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2.
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Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report.
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April 15, 2011
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/s/ Alex P. Hart
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Alex P. Hart
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President and Chief Executive Officer
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1.
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I have reviewed this Amendment No. 2 on Form 10-K/A of Tier Technologies, Inc.; and
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2.
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Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report.
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April 15, 2011
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/s/ John Guszak
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John Guszak
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Interim Principal Financial Officer
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