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<ACCEPTANCE-DATETIME>20241121161058
ACCESSION NUMBER:		0001213900-24-100986
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		18
CONFORMED PERIOD OF REPORT:	20241115
ITEM INFORMATION:		Entry into a Material Definitive Agreement
ITEM INFORMATION:		Completion of Acquisition or Disposition of Assets
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20241121
DATE AS OF CHANGE:		20241121

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			B. Riley Financial, Inc.
		CENTRAL INDEX KEY:			0001464790
		STANDARD INDUSTRIAL CLASSIFICATION:	INVESTMENT ADVICE [6282]
		ORGANIZATION NAME:           	02 Finance
		IRS NUMBER:				270223495
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-37503
		FILM NUMBER:		241484472

	BUSINESS ADDRESS:	
		STREET 1:		11100 SANTA MONICA BLVD
		STREET 2:		SUITE 800
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90025
		BUSINESS PHONE:		818-884-3737

	MAIL ADDRESS:	
		STREET 1:		11100 SANTA MONICA BLVD
		STREET 2:		SUITE 800
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90025

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Great American Group, Inc.
		DATE OF NAME CHANGE:	20090522
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<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-transform: uppercase; text-align: center">UNITED STATES<br/>
SECURITIES AND EXCHANGE COMMISSION</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Washington, D.C. 20549</p>

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  <tr style="vertical-align: top; background-color: #CCEEFF">
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  <tr style="vertical-align: top; background-color: white">
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  <tr style="vertical-align: top; background-color: #CCEEFF">
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  <tr style="vertical-align: top; background-color: white">
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  <tr style="vertical-align: top; background-color: #CCEEFF">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Not Applicable</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Former name or former address, if changed since
last report)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Check the appropriate box below if the Form 8-K
filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_907_edei--WrittenCommunications_c20241115__20241115_zdQ37kPQmOAi"><ix:nonNumeric contextRef="AsOf2024-11-15" format="ixt:booleanfalse" id="Fact000049" name="dei:WrittenCommunications">&#9744;</ix:nonNumeric></span></span></td><td style="text-align: justify">Written communications pursuant to Rule 425 under the Securities
Act (17 CFR 230.425)</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_904_edei--SolicitingMaterial_c20241115__20241115_zG4zhT2llv3l"><ix:nonNumeric contextRef="AsOf2024-11-15" format="ixt:booleanfalse" id="Fact000050" name="dei:SolicitingMaterial">&#9744;</ix:nonNumeric></span></span></td><td style="text-align: justify">Soliciting material pursuant to Rule 14a-12 under the Exchange
Act (17 CFR 240.14a-12)</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90B_edei--PreCommencementTenderOffer_c20241115__20241115_znSYuFPz7u6a"><ix:nonNumeric contextRef="AsOf2024-11-15" format="ixt:booleanfalse" id="Fact000051" name="dei:PreCommencementTenderOffer">&#9744;</ix:nonNumeric></span></span></td><td style="text-align: justify">Pre-commencement communications pursuant to Rule 14d-2(b) under
the Exchange Act (17 CFR 240.14d-2(b))</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90D_edei--PreCommencementIssuerTenderOffer_c20241115__20241115_znVHJoYxAIs2"><ix:nonNumeric contextRef="AsOf2024-11-15" format="ixt:booleanfalse" id="Fact000052" name="dei:PreCommencementIssuerTenderOffer">&#9744;</ix:nonNumeric></span></span></td><td style="text-align: justify">Pre-commencement communications pursuant to Rule 13e-4(c) under
the Exchange Act (17 CFR 240.13e-4(c))</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the
Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Emerging growth company <span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90C_edei--EntityEmergingGrowthCompany_c20241115__20241115_z4xn2RLl33t9"><ix:nonNumeric contextRef="AsOf2024-11-15" format="ixt:booleanfalse" id="Fact000053" name="dei:EntityEmergingGrowthCompany">&#9744;</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate by check
mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 13(a) of the Exchange Act. <span style="font-family: Times New Roman, Times, Serif">&#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>




<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 1.01 Entry into a Material Definitive Agreement</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">As previously announced on October 14, 2024,
B. Riley Financial, Inc., a Delaware corporation (the &#8220;<span style="text-decoration: underline">Company</span>&#8221; or &#8220;<span style="text-decoration: underline">B. Riley</span>&#8221;) and BR Financial
Holdings, LLC, a Delaware limited liability company and a wholly owned subsidiary of the Company (&#8220;<span style="text-decoration: underline">BR Financial</span>&#8221;),
entered into an equity purchase agreement, dated October&#160;13,&#160;2024 (the &#8220;<span style="text-decoration: underline">Equity Purchase Agreement</span>&#8221;), by and
among OCM SSF III Great American PT, L.P., a Delaware limited partnership (&#8220;<span style="text-decoration: underline">Investor 1</span>&#8221;), Opps XII Great American Holdings,
LLC, a Delaware limited liability company (&#8220;<span style="text-decoration: underline">Investor 2</span>&#8221;), and VOF Great American Holdings, L.P., a Delaware limited
partnership (&#8220;<span style="text-decoration: underline">Investor 3</span>,&#8221; and, together with Investor 1 and Investor 2, the &#8220;<span style="text-decoration: underline">Investors</span>&#8221;), Great
American Holdings, LLC, a Delaware limited liability company and a wholly owned subsidiary of the Company (&#8220;<span style="text-decoration: underline">Great American NewCo</span>&#8221;),
and certain other parties identified therein, with respect to the ownership of Great American NewCo by the Investors and the Company.
The Investors are affiliates of Oaktree Capital Management, L.P. The closing (the &#8220;<span style="text-decoration: underline">Closing</span>&#8221;) of the transactions contemplated
by the Equity Purchase Agreement (the &#8220;<span style="text-decoration: underline">Great American Transactions</span>&#8221;) occurred on November 15, 2024.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Prior to the Closing of the Great American Transactions,
BR Financial and its Affiliates conducted an internal reorganization resulting in the contribution of all of the interests in the Company&#8217;s
Appraisal and Valuation Services, Retail, Wholesale &amp; Industrial Solutions and Real Estate businesses (collectively, the &#8220;<span style="text-decoration: underline">Great
American Group</span>&#8221;) to Great American NewCo. At the Closing, (i)&#160;the Investors received (a) all of the outstanding class A
preferred limited liability units of Great American NewCo (which have a 7.5% cash coupon and a 7.5% payment-in-kind coupon) (the &#8220;<span style="text-decoration: underline">Class
A Preferred Units</span>&#8221;) and (b)&#160;class A common limited liability units of Great American NewCo (the &#8220;Class A <span style="text-decoration: underline">Common
Units</span>&#8221;) representing approximately 52.6% of the issued and outstanding Class A Common Units in Great American NewCo for a purchase
price of approximately $200 million. At the Closing, BR Financial retained (a)&#160;approximately 93.2% of the issued and outstanding
class B preferred limited liability company units of Great American NewCo (which have a 2.3% payment-in-kind coupon) (the &#8220;<span style="text-decoration: underline">Class
B Preferred Units</span>&#8221;) and (b)&#160;approximately 44.2% of the issued and outstanding Class A Common Units. The remaining approximately
6.8% of issued and outstanding Class B Preferred Units and approximately 3.2% of issued and outstanding Class A Common Units are held
by certain minority investors. The issued Class A Preferred Units have an initial liquidation preference of $203 million, and the issued
Class B Preferred Units have an initial liquidation preference of $183 million, subject to adjustment under certain circumstances. The
investors in Great American NewCo are also entitled to certain quarterly tax distributions pursuant to the Great American NewCo LLCA (defined
below).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At the Closing, BR Financial, the Investors and
the other minority investors also entered into a Second Amended and Restated Limited Liability Company Agreement of Great American NewCo
(the &#8220;<span style="text-decoration: underline">Great American NewCo LLCA</span>&#8221;). Under the Great American NewCo LLCA, Great American NewCo initially has a four-member
board of directors that oversees the day-to-day management of Great American NewCo, subject to certain approval rights reserved for the
Investors and/or BR Financial, as applicable. The Investors are entitled to appoint a majority of the directors of the board for so long
as they collectively hold at least 25% of their combined amount of Common Units owned immediately following the Closing. The Great American
NewCo LLCA also contains certain protective rights for BR Financial, including, but not limited to, requiring BR Financial approval for
certain actions. The Investors will have certain drag-along rights following the second-year anniversary of the Closing Date and certain
call rights exercisable starting on the fifth-year anniversary of the Closing Date. The Great American NewCo LLCA sets forth mechanics
pursuant to which Great American NewCo will make distributions in cash and payment-in-kind at any time the board of directors may authorize,
with the Class A Preferred Units having priority in any such distribution over Class B Preferred Units. In addition, the Great American
NewCo LLCA contains certain transfer restrictions and other transfer rights and obligations that apply to BR Financial, the Investors
and other unitholders, as applicable, in certain circumstances.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Of the $200 million cash consideration that
the Investors paid for their interests in Great American NewCo, approximately $13.8 million was paid to the minority investors in Great
American NewCo and approximately $18.8 million was used to pay for investment banking fees, legal fees and other transaction related costs.&#160;Of
the remaining approximately $167.4 million distributed to B. Riley, approximately $92.7 million was used to pay interest and principal
on B. Riley&#8217;s Nomura credit facility, which reduced the balance to $125 million on November 15, 2024. B. Riley also expects to report
a gain of approximately $235 million in the fourth quarter as a result of the Great American Transaction.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The foregoing summary of the Equity Purchase Agreement,
the Great American NewCo LLCA and the Great American Transactions contemplated thereby does not purport to be complete and is subject
to, and qualified in its entirety by, the full text of respectively, the Equity Purchase Agreement, a copy of which is filed as Exhibit
2.1 to this Current Report on Form 8-K and which is incorporated by reference herein in its entirety, and the Great American NewCo LLCA,
which will be filed as an exhibit to the Company&#8217;s Annual Report on Form 10-K for the fiscal year ended December&#160;31,&#160;2024.</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

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<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 2.01 Completion of Acquisition or Disposition of Assets</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The information contained in Item 1.01 of this
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 7.01 Regulation FD Disclosure. </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 18, 2024, the Company issued a press
release announcing the Closing. A copy of such press release is attached hereto as Exhibit 99.1 to this Current Report on Form 8-K and
is incorporated herein by reference.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The information in this Item 7.01 shall not be
deemed to be filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the &#8220;<span style="text-decoration: underline">Exchange Act</span>&#8221;),
or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference in any registration statement
or other filing under the Securities Act of 1933, as amended, or the Exchange Act, except in the event that the Company expressly states
that such information is to be considered filed under the Exchange Act or incorporates it by specific reference in such filing.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 9.01 Financial Statements and Exhibits.</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(b) <i>Pro Forma Financial Information</i></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Unaudited Pro Forma Condensed Consolidated Balance Sheet as of March 31, 2024 and the Unaudited Pro Forma Condensed Consolidated Statements
of Operations for the three months ended March 31, 2024 and for the years ended December 31, 2023, 2022 and 2021 will be filed at a later
date in a Form 8-K/A.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(d) <i>Exhibits.</i></p>

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    <td style="text-align: justify"><a href="ea022193501ex2-1_briley.htm">Equity Purchase Agreement, dated October 13, 2024, by and among OCM SSF III Great American PT, L.P., a Delaware limited partnership (&#147;Buyer 1&#148;), Opps XII Great American Holdings, LLC, a Delaware limited liability company (&#147;Buyer 2&#148;), and VOF Great American Holdings, L.P., a Delaware limited partnership (&#147;Buyer 3&#148; and, together with Buyer 1 and Buyer 2, &#147;Buyers&#148; and each a &#147;Buyer&#148;), BR Financial Holdings, LLC, a Delaware limited liability company (&#147;BR Financial&#148;), on behalf of itself and as representative of the Sellers, John Bankert (&#147;Bankert&#148;), Ken Bloore (&#147;Bloore&#148;), Michael Marchlik (&#147;Marchlik,&#148; and, together with BR Financial, Bankert and Bloore, &#147;Sellers&#148; and each, a &#147;Seller&#148;), Great American Holdings, LLC, and, solely for purposes of Section 9.14 therein, B. Riley Financial, Inc.</a></td></tr>
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<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify">Certain schedules and exhibits to Exhibit 2.1 have been omitted
pursuant to Item 6.01(a)(5) of Regulation S-K. The Company agrees to provide a copy of any omitted schedule or exhibit to the SEC or
is staff upon request.</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Cautionary Language Regarding Forward-looking
statements</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This Current Report on Form 8-K contains forward-looking
statements within the meaning of the Private Securities Litigation Reform Act of 1995. All statements other than statements of historical
fact are forward-looking statements. These forward-looking statements involve known and unknown risks, uncertainties and other factors
which may cause Company&#8217;s performance or achievements to be materially different from any expected future results, performance,
or achievements. Forward-looking statements speak only as of the date they are made and the Company assumes no duty to update forward
looking statements, except as required by law. Actual future results, performance or achievements may differ materially from historical
results or those anticipated depending on a variety of factors, some of which are beyond the control of the Company. In addition to these
factors, investors should review the &#8220;Risk Factors&#8221; set forth in B. Riley&#8217;s Annual Report on Form 10-K for the fiscal
year ended December 31, 2023 and Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2024, and other filings with the
United States Securities and Exchange Commission, which identify important factors, though not necessarily all such factors, that could
cause future outcomes to differ materially from those set forth in the forward-looking statements in this communication.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

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<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">SIGNATURES</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Date: November 21, 2024</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p>
<p style="text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="text-align: center; margin-top: 0; margin-bottom: 0">-3-</p>

<p style="margin: 0"></p>

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<TYPE>EX-2.1
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<FILENAME>ea022193501ex2-1_briley.htm
<DESCRIPTION>EQUITY PURCHASE AGREEMENT, DATED OCTOBER 13, 2024, BY AND AMONG OCM SSF III GREAT AMERICAN PT, L.P., A DELAWARE LIMITED PARTNERSHIP ("BUYER 1"), OPPS XII GREAT AMERICAN HOLDINGS, LLC
<TEXT>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Exhibit 2.1</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B STYLE="font: normal 10pt Times New Roman, Times, Serif"><I>Execution Version</I></B></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">EQUITY PURCHASE AGREEMENT</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">by and among</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">THE PARTIES IDENTIFIED HEREIN,</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">GREAT AMERICAN HOLDINGS, LLC</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">and,</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">solely for the purposes of <U>Section&nbsp;9.14</U>,</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase">B.&nbsp;Riley
Financial Inc.</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Dated as of October&nbsp;13,&nbsp;2024</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U>TABLE OF CONTENTS</U></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>Page</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="text-transform: uppercase">Article I</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="text-transform: uppercase">Purchase and Sale; Closing; Closing Deliveries</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="width: 13%">Section 1.01</TD>
    <TD STYLE="width: 77%">Purchase and Sale</TD>
    <TD STYLE="text-align: center; width: 10%">3</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 1.02</TD>
    <TD> Time and Place of Closing</TD>
    <TD STYLE="text-align: center">3</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 1.03</TD>
    <TD>Deliveries at Closing</TD>
    <TD STYLE="text-align: center">3</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 1.04</TD>
    <TD> Purchase Price Adjustment</TD>
    <TD STYLE="text-align: center">5</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 1.05</TD>
    <TD>Withholding</TD>
    <TD STYLE="text-align: center">9</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="text-transform: uppercase">Article II</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="text-transform: uppercase">Representations and Warranties of SELLERs</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 2.01</TD>
    <TD>Securities</TD>
    <TD STYLE="text-align: center">10</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 2.02</TD>
    <TD>Organization, Good Standing and Qualification</TD>
    <TD STYLE="text-align: center">11</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 2.03</TD>
    <TD>Authority; Approval</TD>
    <TD STYLE="text-align: center">11</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 2.04</TD>
    <TD>Governmental Filings; No Violations</TD>
    <TD STYLE="text-align: center">11</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 2.05</TD>
    <TD> Litigation</TD>
    <TD STYLE="text-align: center">12</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 2.06</TD>
    <TD> Brokers and Finders</TD>
    <TD STYLE="text-align: center">12</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 2.07</TD>
    <TD>Solvency</TD>
    <TD STYLE="text-align: center">12</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 2.08</TD>
    <TD> Reliance</TD>
    <TD STYLE="text-align: center">13</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="text-transform: uppercase">Article III</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="text-transform: uppercase">Representations and Warranties of THE COMPANY</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 3.01</TD>
    <TD>Organization, Good Standing and Qualification</TD>
    <TD STYLE="text-align: center">13</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 3.02</TD>
    <TD>Capital Structure</TD>
    <TD STYLE="text-align: center">14</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 3.03</TD>
    <TD>Authority; Approval</TD>
    <TD STYLE="text-align: center">15</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 3.04</TD>
    <TD>Governmental Filings; No Violations</TD>
    <TD STYLE="text-align: center">15</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 3.05</TD>
    <TD>Financial Statements</TD>
    <TD STYLE="text-align: center">16</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 3.06</TD>
    <TD>Absence of Certain Changes</TD>
    <TD STYLE="text-align: center">17</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 3.07</TD>
    <TD> No Undisclosed Liabilities</TD>
    <TD STYLE="text-align: center">17</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 3.08</TD>
    <TD>Litigation</TD>
    <TD STYLE="text-align: center">17</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 3.09</TD>
    <TD>Employee Benefits</TD>
    <TD STYLE="text-align: center">18</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 3.10</TD>
    <TD>Employees; Labor Matters</TD>
    <TD STYLE="text-align: center">19</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 3.11</TD>
    <TD> Compliance with Laws; Licenses</TD>
    <TD STYLE="text-align: center">20</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 3.12</TD>
    <TD> Material Contracts</TD>
    <TD STYLE="text-align: center">22</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 3.13</TD>
    <TD>Real Property</TD>
    <TD STYLE="text-align: center">24</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 3.14 </TD>
    <TD>Environmental Matters</TD>
    <TD STYLE="text-align: center">25</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 3.15</TD>
    <TD> Taxes</TD>
    <TD STYLE="text-align: center">25</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 3.16</TD>
    <TD>Intellectual Property; Information Technology; Privacy</TD>
    <TD STYLE="text-align: center">28</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 3.17</TD>
    <TD>Insurance</TD>
    <TD STYLE="text-align: center">31</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="width: 13%">Section 3.18</TD>
    <TD STYLE="width: 77%"> Related-Party Contracts</TD>
    <TD STYLE="text-align: center; width: 10%">31</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 3.19</TD>
    <TD> Brokers and Finders</TD>
    <TD STYLE="text-align: center">31</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 3.20</TD>
    <TD>Sufficiency of Assets</TD>
    <TD STYLE="text-align: center">31</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 3.21</TD>
    <TD>Key Customers</TD>
    <TD STYLE="text-align: center">32</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 3.22</TD>
    <TD>No Other Representations or Warranties</TD>
    <TD STYLE="text-align: center">32</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="text-transform: uppercase">Article IV</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="text-transform: uppercase">Representations and Warranties of</FONT> BUYERS</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 4.01</TD>
    <TD>Organization, Good Standing and Qualification</TD>
    <TD STYLE="text-align: center">33</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 4.02</TD>
    <TD> Authority; Approval</TD>
    <TD STYLE="text-align: center">33</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 4.03</TD>
    <TD> Governmental Filings; No Violations; Certain Contracts</TD>
    <TD STYLE="text-align: center">33</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 4.04</TD>
    <TD> Litigation</TD>
    <TD STYLE="text-align: center">34</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 4.05</TD>
    <TD>Availability of Funds</TD>
    <TD STYLE="text-align: center">34</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 4.06</TD>
    <TD> Investment Intent</TD>
    <TD STYLE="text-align: center">35</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 4.07</TD>
    <TD>No Competitive Assets</TD>
    <TD STYLE="text-align: center">35</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 4.08</TD>
    <TD>Brokers and Finders</TD>
    <TD STYLE="text-align: center">35</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 4.09</TD>
    <TD>Access and Information</TD>
    <TD STYLE="text-align: center">35</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 4.10</TD>
    <TD> RWI Policy</TD>
    <TD STYLE="text-align: center">35</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 4.11</TD>
    <TD>No Other Representations or Warranties</TD>
    <TD STYLE="text-align: center">36</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="text-transform: uppercase">Article V</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="text-transform: uppercase">Covenants</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 5.01</TD>
    <TD>Interim Operations of the Businesses</TD>
    <TD STYLE="text-align: center">37</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 5.02</TD>
    <TD>Cooperation and Efforts to Consummate Transactions; Status Updates</TD>
    <TD STYLE="text-align: center">41</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 5.03</TD>
    <TD>Regulatory Filings/Approvals</TD>
    <TD STYLE="text-align: center">41</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 5.04</TD>
    <TD>Third-Party Consents</TD>
    <TD STYLE="text-align: center">43</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 5.05</TD>
    <TD>Access and Reports</TD>
    <TD STYLE="text-align: center">43</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 5.06</TD>
    <TD> Publicity</TD>
    <TD STYLE="text-align: center">44</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 5.07</TD>
    <TD>Employee Matters Covenant</TD>
    <TD STYLE="text-align: center">44</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 5.08</TD>
    <TD>Director and Officer Indemnification</TD>
    <TD STYLE="text-align: center">46</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 5.09</TD>
    <TD> Tax Matters</TD>
    <TD STYLE="text-align: center">47</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 5.10</TD>
    <TD>RWI; Escrow Agreement</TD>
    <TD STYLE="text-align: center">52</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 5.11</TD>
    <TD>Insurance Coverage</TD>
    <TD STYLE="text-align: center">53</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 5.12</TD>
    <TD>Commingled Contracts</TD>
    <TD STYLE="text-align: center">54</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 5.13</TD>
    <TD> Intercompany Balances and Intercompany Agreements</TD>
    <TD STYLE="text-align: center">55</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 5.14</TD>
    <TD> Use of Seller Names</TD>
    <TD STYLE="text-align: center">55</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 5.15</TD>
    <TD> Use of Company Names</TD>
    <TD STYLE="text-align: center">56</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 5.16</TD>
    <TD>Background Licenses</TD>
    <TD STYLE="text-align: center">57</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 5.17</TD>
    <TD>Ancillary Agreements</TD>
    <TD STYLE="text-align: center">58</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 5.18</TD>
    <TD>Further Assurances</TD>
    <TD STYLE="text-align: center">58</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 5.19</TD>
    <TD>Pre-Closing Reorganization</TD>
    <TD STYLE="text-align: center">58</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 5.20</TD>
    <TD>Misallocated Assets and Misdirected Payments</TD>
    <TD STYLE="text-align: center">59</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 5.21</TD>
    <TD>Certain Indebtedness</TD>
    <TD STYLE="text-align: center">60</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 5.22</TD>
    <TD>Specified Agreements</TD>
    <TD STYLE="text-align: center">60</TD></TR>
</TABLE>

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<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="text-align: center; width: 77%"><FONT STYLE="text-transform: uppercase">Article VI</FONT></TD>
    <TD STYLE="text-align: center; width: 10%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="text-transform: uppercase">Conditions</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 6.01</TD>
    <TD> Conditions to Each Party&rsquo;s Obligation to Consummate the Transactions</TD>
    <TD STYLE="text-align: center">60</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 6.02</TD>
    <TD> Conditions to Obligation of Buyers</TD>
    <TD STYLE="text-align: center">61</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 6.03</TD>
    <TD>Conditions to Obligations of Sellers and the Company</TD>
    <TD STYLE="text-align: center">62</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 6.04</TD>
    <TD>Frustration of Closing Conditions</TD>
    <TD STYLE="text-align: center">62</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="text-transform: uppercase">Article VII</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="text-transform: uppercase">Termination</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 7.01</TD>
    <TD>Termination</TD>
    <TD STYLE="text-align: center">63</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 7.02</TD>
    <TD> Effect of Termination and Abandonment</TD>
    <TD STYLE="text-align: center">64</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="text-transform: uppercase">Article VIII</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">SURVIVAL; INDEMNIFICATION</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 8.01</TD>
    <TD>Survival</TD>
    <TD STYLE="text-align: center">64</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 8.02</TD>
    <TD>Indemnification by Sellers</TD>
    <TD STYLE="text-align: center">65</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 8.03</TD>
    <TD>Indemnification by Buyers</TD>
    <TD STYLE="text-align: center">67</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 8.04</TD>
    <TD>Indemnification by the Company</TD>
    <TD STYLE="text-align: center">68</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 8.05</TD>
    <TD> Limitations</TD>
    <TD STYLE="text-align: center">68</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 8.06</TD>
    <TD> Claim Procedures</TD>
    <TD STYLE="text-align: center">70</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 8.</TD>
    <TD>Indemnification Payments</TD>
    <TD STYLE="text-align: center">72</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 8.08 </TD>
    <TD>Exclusive Remedy; Releases</TD>
    <TD STYLE="text-align: center">74</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="text-transform: uppercase">Article IX</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="text-transform: uppercase">Miscellaneous and General</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 9.01</TD>
    <TD> Amendment; Waiver</TD>
    <TD STYLE="text-align: center">75</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 9.02</TD>
    <TD>Expenses</TD>
    <TD STYLE="text-align: center">75</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 9.03</TD>
    <TD>Counterparts</TD>
    <TD STYLE="text-align: center">75</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 9.04</TD>
    <TD>GOVERNING LAW AND VENUE; WAIVER OF JURY TRIAL; SPECIFIC PERFORMANCE</TD>
    <TD STYLE="text-align: center">76</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 9.05</TD>
    <TD> Notices</TD>
    <TD STYLE="text-align: center">77</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 9.06</TD>
    <TD> Entire Agreement</TD>
    <TD STYLE="text-align: center">78</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 9.07</TD>
    <TD> No Third-Party Beneficiaries; Non-Recourse</TD>
    <TD STYLE="text-align: center">78</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 9.08</TD>
    <TD> Severability</TD>
    <TD STYLE="text-align: center">79</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 9.09</TD>
    <TD>Interpretation; Construction</TD>
    <TD STYLE="text-align: center">79</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 9.10</TD>
    <TD>Waiver of Conflicts Regarding Representations; Non-Assertion of Attorney-Client Privilege</TD>
    <TD STYLE="text-align: center">81</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 9.11</TD>
    <TD>Successors and Assigns</TD>
    <TD STYLE="text-align: center">82</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 9.12</TD>
    <TD>Fulfillment of Obligations</TD>
    <TD STYLE="text-align: center">83</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Section 9.13</TD>
    <TD> Sellers&rsquo; Representative</TD>
    <TD STYLE="text-align: center">83</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Section 9.14</TD>
    <TD>Ultimate Parent Guarantee</TD>
    <TD STYLE="text-align: center">84</TD></TR>
  </TABLE>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="text-decoration: none"></FONT>&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>EXHIBITS/SCHEDULES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="width: 15%">Schedule I</TD>
    <TD STYLE="width: 85%">Buyer Securities</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Exhibit A:</TD>
    <TD>Definitions</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Exhibit B:</TD>
    <TD>Form of Transition Services Agreement</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Exhibit C:</TD>
    <TD>Form of Instrument of Assignment</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Exhibit D:</TD>
    <TD>Pre-Closing Reorganization</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Exhibit E:</TD>
    <TD>Illustrative Reference Balance Sheet</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Exhibit F:</TD>
    <TD>Accounting Principles</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Exhibit G:</TD>
    <TD>Form of LLC Agreement</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>Exhibit H:</TD>
    <TD>Form of Senior Secured Revolving Credit Agreement</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>Exhibit I: </TD>
    <TD>Form of Software License Agreement</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U>EQUITY PURCHASE AGREEMENT</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">THIS EQUITY PURCHASE AGREEMENT
(this &ldquo;<U>Agreement</U>&rdquo;), dated as of October&nbsp;13, 2024 (the &ldquo;<U>Execution Date</U>&rdquo;), is made by and among
OCM SSF III Great American PT, L.P., a Delaware limited partnership (&ldquo;<U>Buyer 1</U>&rdquo;), Opps XII Great American Holdings,
LLC, a Delaware limited liability company (&ldquo;<U>Buyer 2</U>&rdquo;), and VOF Great American Holdings, L.P., a Delaware limited partnership
(&ldquo;<U>Buyer 3</U>&rdquo; and, together with Buyer 1 and Buyer 2, &ldquo;<U>Buyers</U>&rdquo; and each a &ldquo;<U>Buyer</U>&rdquo;),
BR Financial Holdings, LLC, a Delaware limited liability company (&ldquo;<U>BR Financial</U>&rdquo;), on behalf of itself and as representative
of the Sellers, John Bankert (&ldquo;<U>Bankert</U>&rdquo;), Ken Bloore (&ldquo;<U>Bloore</U>&rdquo;), Michael Marchlik (&ldquo;<U>Marchlik</U>,&rdquo;
and, together with BR Financial, Bankert and Bloore, &ldquo;<U>Sellers</U>&rdquo; and each, a &ldquo;<U>Seller</U>&rdquo;), Great American
Holdings, LLC, a Delaware limited liability company and wholly owned subsidiary of BR Financial (the &ldquo;<U>Company</U>&rdquo;) and,
solely for purposes of <U>Section&nbsp;9.14</U>, B.&nbsp;Riley Financial, Inc. (the &ldquo;<U>Ultimate Parent</U>&rdquo;). Buyers, Sellers
and the Company are sometimes referred to herein individually as a &ldquo;<U>Party</U>&rdquo; and collectively as the &ldquo;<U>Parties</U>.&rdquo;
Except as otherwise indicated herein, capitalized terms used but not defined herein shall have the meanings set forth in <U>Exhibit&nbsp;A</U>.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U>RECITALS</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>WHEREAS</B>, B.&nbsp;Riley
Retail Solutions, LLC, a California limited liability company (&ldquo;<U>B.&nbsp;Riley Retail</U>&rdquo;), and its Subsidiaries are engaged
in the Liquidation Business;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>WHEREAS</B>, B.&nbsp;Riley
Real Estate, LLC, a Delaware limited liability company (&ldquo;<U>B.&nbsp;Riley Real Estate</U>&rdquo;), is engaged in the Real Estate
Business;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>WHEREAS</B>, Great American
Group Machinery &amp; Equipment, LLC, a California limited liability company (&ldquo;<U>Great American M&amp;E</U>&rdquo;), Great American
Group Intellectual Property Advisors, LLC, a California limited liability company (&ldquo;<U>Great American IP</U>&rdquo;), and B.&nbsp;Riley
Advisory and Valuation Services, LLC, a California limited liability company (&ldquo;<U>B.&nbsp;Riley A&amp;V</U>&rdquo;), are engaged
in the Valuation Business;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>WHEREAS</B>, BR Financial
owns all of the issued and outstanding limited liability company interests of B.&nbsp;Riley Retail (the &ldquo;<U>Liquidation Interests</U>&rdquo;)
and B.&nbsp;Riley Advisory &amp; Investments LLC, a Delaware limited liability company (&ldquo;<U>B.&nbsp;Riley A&amp;I</U>&rdquo;);</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>WHEREAS</B>, B.&nbsp;Riley
A&amp;I owns all of the issued and outstanding limited liability company interests of B.&nbsp;Riley Real Estate (the &ldquo;<U>Real Estate
Interests</U>&rdquo;) and B.&nbsp;Riley Advisory Holdings, LLC, a Delaware limited liability company (&ldquo;<U>B.&nbsp;Riley Advisory</U>&rdquo;);</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>WHEREAS</B>, B.&nbsp;Riley
Advisory owns all of the issued and outstanding limited liability company interests of each of Great American M&amp;E (the &ldquo;<U>GA
M&amp;E Interests</U>&rdquo;) and Great American IP (the &ldquo;<U>GA IP Interests</U>&rdquo; and, together with the GA M&amp;E Interests
and the limited liability company interests in B.&nbsp;Riley A&amp;V, the &ldquo;<U>Valuation Interests</U>&rdquo;);</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>WHEREAS</B>, B.&nbsp;Riley
Advisory owns 85.864273% of the issued and outstanding limited liability company interests of B.&nbsp;Riley A&amp;V (the &ldquo;<U>BR
A&amp;V Interests</U>&rdquo;), and each of Bankert, Bloore and Marchlik owns 6.498839%, 3.818444% and 3.818444%, respectively, of the
issued and outstanding limited liability company interests in B.&nbsp;Riley A&amp;V (collectively, the &ldquo;<U>Minority A&amp;V Interests</U>&rdquo;);</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>WHEREAS</B>, subject to the
terms and conditions contained in this Agreement, no later than two (2) Business Days prior to the Closing Date and in accordance with
<U>Exhibit&nbsp;D</U>, BR Financial will, or will cause its Affiliates to, and each of the A&amp;V Minority Investors will, effectuate
the Pre-Closing Reorganization, pursuant to which, among other things: (a)&nbsp;B.&nbsp;Riley Retail will distribute, convey, transfer,
assign and deliver to BR Financial, and BR Financial will accept, the equity interests of the Excluded Subsidiaries; (b) BR Financial
will contribute, convey, transfer, assign and deliver the Liquidation Interests, the Real Estate Interests, the GA M&amp;E Interests,
the GA IP Interests, and the BR A&amp;V Interests to the Company, and the Company will accept, such Liquidation Interests, Real Estate
Interests, Valuation Interests, GA M&amp;E Interests, GA IP Interests, and BR A&amp;V Interests; (c)&nbsp;the A&amp;V Minority Investors
will contribute, convey, transfer, assign and deliver the Minority A&amp;V Interests held by such A&amp;V Minority Investor to the Company,
and the Company will accept, the Minority A&amp;V Interests; and (d) the Company will issue to Sellers, and Sellers will accept from the
Company, (i)&nbsp;all of the outstanding class A preferred limited liability interests of the Company (the &ldquo;<U>Class A Preferred
Units</U>&rdquo;), (ii)&nbsp;all of the outstanding class B preferred limited liability interests of the Company (the &ldquo;<U>Class
B Preferred Units</U>&rdquo;) and (iii)&nbsp;all of the outstanding common limited liability interests of the Company (the &ldquo;<U>Class
A Common Units</U>&rdquo; and, together with the Class A Preferred Units and the Class B Preferred Units, the &ldquo;<U>Securities</U>&rdquo;),
in each case, in accordance with the percentage interests set forth on <U>Schedule&nbsp;I.A</U> hereto (the transactions in <U>clauses
(b)</U>, <U>(c)</U>, and <U>(d)</U>, the &ldquo;<U>Company Contribution</U>&rdquo; and the date on which the Company Contribution is consummated,
the &ldquo;<U>Contribution Date</U>&rdquo;);</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>WHEREAS</B>, subject to the
terms and conditions contained in this Agreement, at the Closing and following the completion of the Pre-Closing Reorganization, (a) Sellers
desire to sell, assign, convey, transfer and deliver to Buyers, and Buyers agree to purchase and accept from Sellers, all of the Class
A Preferred Units and a number of the Class A Common Units (together, the &ldquo;<U>Buyer Securities</U>&rdquo;) representing 52.591%
of the aggregate amount of issued and outstanding Class A Common Units, and (b) the Company, Sellers and Buyers will enter into the LLC
Agreement (as defined below);</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>WHEREAS</B>, in connection
with the Transactions, at the Closing, certain of the Parties and/or their applicable Affiliates will enter into a transition services
agreement substantially in the form attached hereto as <U>Exhibit&nbsp;B</U> (the &ldquo;<U>Transition Services Agreement</U>&rdquo;);</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>WHEREAS</B>, concurrently
with the execution and delivery of this Agreement and as a condition and material inducement to Buyers&rsquo; willingness to enter into
this Agreement, each Key Employee has entered into a separate offer letter or other appropriate agreement with the Company (collectively,
the &ldquo;<U>Key Employee Agreements</U>&rdquo;),&nbsp;dated as of the Execution Date, which shall be conditioned upon the occurrence
of the Closing and effective as of the Closing; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>WHEREAS</B>, the Company,
Buyers and Sellers desire to make certain representations, warranties, covenants and agreements in connection with this Agreement and
the Transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>NOW, THEREFORE</B>, in consideration
of the premises, and of the representations, warranties, covenants and agreements contained herein, the Parties, intending to be legally
bound, agree as follows:</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-transform: uppercase; text-align: center">Article&nbsp;I</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-transform: uppercase; text-align: center">Purchase and Sale; Closing; Closing Deliveries</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;1.01 <U>Purchase
and Sale</U><FONT STYLE="font-size: 10pt"></FONT>. Upon the terms and subject to the conditions set forth in this Agreement, and
in reliance on the representations, warranties and covenants contained herein,&nbsp;at the Closing, each of the Sellers agrees that it
will sell, assign, convey, transfer and deliver to Buyers all of its right, title and interest in and to the number and percentage of
Buyer Securities set forth on <U>Schedule I.B</U> of this Agreement opposite such Seller&rsquo;s name, and each Buyer agrees that it
will purchase and accept from the Sellers the number and percentage of Buyer Securities set forth on <U>Schedule I.B</U> opposite such
Buyer&rsquo;s name, in each case free and clear of any Liens, other than Liens arising under applicable securities Laws, the LLC Agreement
or created by Buyers, for an aggregate cash amount equal to the Base Cash Consideration, payable in accordance with <U>Section&nbsp;1.03
</U>and subject to adjustment pursuant to <U>Section&nbsp;1.04</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;1.02 <U>Time
and Place of Closing</U><FONT STYLE="font-size: 10pt">. The closing of the purchase and sale of the Buyer Securities provided for
in this Agreement (the &ldquo;<U>Closing</U>&rdquo;) will take place remotely, via electronic exchange of documents: (a)&nbsp;on the
date that is the fifth (5th) Business Day following the day on which the last to be satisfied or waived of the conditions set forth in
<U>Article&nbsp;VI</U> (other than those conditions that by their nature are to be satisfied or waived at the Closing, but subject to
the satisfaction or waiver of those conditions) has been satisfied or waived in accordance with this Agreement, but subject to the continued
fulfillment or, to the extent permitted by applicable Law, waiver of those conditions at the Closing; or (b)&nbsp;at such other date,
time or place (or by means of remote communication) as BR Financial and Buyers may mutually agree in writing (the date on which the Closing
actually occurs, the &ldquo;<U>Closing Date</U>&rdquo;). The Closing will be effective as of 12:01&nbsp;a.m. Eastern Time on the Closing
Date (the &ldquo;<U>Effective Time</U>&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;1.03 <U>Deliveries
at Closing</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   <U>By
Sellers</U>. Upon the terms and subject to the conditions set forth in this Agreement, at the Closing, each Seller shall deliver or cause
to be delivered to Buyers:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   an
instrument of sale, assignment and transfer with respect to such Seller&rsquo;s right, title and interest in and to its Buyer Securities,
substantially in the form set forth in <U>Exhibit&nbsp;C</U>, duly executed by such Seller;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   solely
as to BR Financial, a counterpart of the Transition Services Agreement, duly executed by each of the Company and BR Financial or its applicable
Subsidiaries or Affiliates party thereto;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iii)   a
counterpart of the LLC Agreement (which, for the avoidance of doubt, shall include <U>Schedule A</U> thereto as updated to reflect the
transfer of the Buyer Securities at Closing), duly executed by such Seller;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iv)   solely
as to BR Financial, a counterpart of the Credit Agreement, duly executed by each of the Company and BR Financial or its applicable Subsidiaries
or Affiliates party thereto;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(v)   solely
as to BR Financial, a counterpart to the Software License Agreement, duly executed by each of the Company and BR Financial or its applicable
Subsidiaries or Affiliates party thereto;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(vi)   a
properly completed and duly executed IRS Form&nbsp;W-9 for such Seller;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(vii)   the
certificate contemplated by <U>Section&nbsp;6.02(c)</U>;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(viii)   the
written resignations of each of the directors, managers and officers of the Great American Entities as specified by Buyers to BR Financial
in writing no later than five (5) Business Days prior to the Closing Date, in each case, to be effective as of the Closing;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ix)   the
Payoff Documentation in accordance with the terms of this Agreement; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(x)   a
counterpart of the Escrow Agreement, duly executed by each of BR Financial and the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   <U>By
Buyers</U>. Upon the terms and subject to the conditions set forth in this Agreement, at the Closing, Buyers shall deliver or cause to
be delivered:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   to
Sellers, a payment in an aggregate amount equal to the Closing Cash Consideration by wire transfer of immediately available funds pursuant
to instructions set forth in the Funds Flow Memorandum;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   to
the Escrow Agent, a payment in an amount equal to the Escrow Amount by wire transfer of immediately available funds pursuant to instructions
in the Escrow Agreement, which amount shall be held by the Escrow Agent in an escrow fund, subject to the terms of the Escrow Agreement
and this Agreement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iii)   pursuant
to instructions set forth in the Funds Flow Memorandum, payments by wire transfer of immediately available funds to the applicable third
parties or Buyers, as the case may be, of the Reimbursable Buyer Transaction Expenses;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iv)   pursuant
to instructions set forth in the Funds Flow Memorandum, on behalf of the Sellers, payments by wire transfer of immediately available funds
to the applicable third parties or Sellers, as the case may be, of the Reimbursable Company Transaction Expenses;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(v)   if
the Closing Contribution Adjustment Amount is a negative number, a payment to the Company on behalf of the Sellers in an amount equal
to the absolute value of the Closing Contribution Adjustment Amount, by wire transfer of immediately available funds pursuant to instructions
set forth in the Funds Flow Memorandum; <U>provided</U>, that if the Closing Contribution Adjustment Amount is a negative number that
results in a Sellers&rsquo; Closing Payment Amount, then Buyers shall deliver a payment to the Company on behalf of the Sellers in an
amount equal to the absolute value of the Closing Contribution Adjustment Amount <I>less </I>the Sellers&rsquo; Closing Payment Amount,
by wire transfer of immediately available funds pursuant to instructions set forth in the Funds Flow Memorandum (for the avoidance of
doubt, the aggregate amount of payments required to be made by Buyers pursuant to this <U>Section 1.03(b)</U> shall in no event exceed
$203,000,000);</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(vi)   the
certificate contemplated by <U>Section&nbsp;6.03(c)</U>; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(vii)   a
counterpart of the LLC Agreement, duly executed by Buyers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   <U>By
the Company; Sellers&rsquo; Closing Payment Amount</U>. Upon the terms and subject to the conditions set forth in this Agreement, at the
Closing, (i) if the Closing Contribution Adjustment Amount is a positive number, the Company shall deliver or cause to be delivered to
the Sellers a payment in an aggregate amount equal to the Closing Contribution Adjustment Amount, by wire transfer of immediately available
funds pursuant to instructions set forth in the Funds Flow Memorandum, with each Seller to be paid the percentage of the Closing Contribution
Adjustment Amount set forth for such Seller on <U>Schedule I.A</U> of this Agreement and (ii) if the Closing Contribution Adjustment Amount
is a negative number that results in a Sellers&rsquo; Closing Payment Amount, then BR Financial shall deliver or cause to be delivered
to the Company a payment in an aggregate amount equal to the Sellers&rsquo; Closing Payment Amount by wire transfer of immediately available
funds pursuant to instructions set forth in the Funds Flow Memorandum.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;1.04 <U>Purchase
Price Adjustment</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   <U>Estimated
Purchase Price Procedures</U>. No later than three (3) Business Days prior to the Closing Date, (i) BR Financial shall prepare and deliver
to Buyers the Estimated Closing Statement, together with reasonable supporting documentation used by BR Financial in calculating the amounts
set forth therein, and (ii)&nbsp;Buyers shall prepare and deliver to BR Financial a written statement setting forth the Buyers&rsquo;
good-faith calculation of the Reimbursable Buyer Transaction Expenses. For illustrative purposes only, <U>Exhibit&nbsp;E</U> sets forth
the calculations of Net Working Capital, Cash and Indebtedness as of the date set forth therein, prepared in accordance with the Accounting
Principles. BR Financial shall consider in good faith the reasonable comments of Buyers to the Estimated Closing Statement delivered to
BR Financial no later than two (2) Business Days prior to the Closing Date; <U>provided</U> that, if Buyers and BR Financial fail to mutually
agree upon revisions to the Estimated Closing Statement on or prior to the Business Day prior to the Closing Date, then (i)&nbsp;neither
Buyers nor any Seller shall delay the Closing because of such failure and (ii)&nbsp;the amounts set forth in the Estimated Closing Statement
as determined in good faith by BR Financial, without any adjustment (other than adjustments agreed to in writing by BR Financial), shall
be the amounts used in the determination of the Closing Contribution Adjustment Amount. The agreement of Buyers and BR Financial to revisions
to the Estimated Closing Statement, or the failure of Buyers and BR Financial to agree to such revisions, shall not constitute a waiver
or limitation of a Party&rsquo;s (including the Company&rsquo;s) rights and obligations pursuant to <U>Section&nbsp;1.04(b)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   <U>Final
Contribution Adjustment Procedures</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   <U>Delivery
of the Post-Closing Statement</U>. No later than forty-five&nbsp;(45) days after the Closing Date (which period may be extended by the
Company acting in good faith to sixty (60) days after the Closing Date by providing written notice to BR Financial on or prior to the
fortieth (40th) day after the Closing Date), the Company shall deliver to BR Financial the Post-Closing Statement, together with supporting
documentation used by the Company in calculating the amounts set forth therein. For the avoidance of doubt, any directors appointed by
BR Financial or its Affiliates to the Company&rsquo;s board of directors shall recuse themselves from, and shall not receive information
or analysis in connection with, the Company&rsquo;s preparation and delivery of the Post-Closing Statement and the process contemplated
by this <U>Section&nbsp;1.04</U>. The Parties agree that the purpose of the Post-Closing Statement is to measure variations in the components
taken into consideration in determining the estimates included in the Estimated Closing Statement compared to the actual values, and,
without limiting the generality of the foregoing, such process is not intended to (A)&nbsp;permit the introduction of accounting principles,
practices, methodologies and procedures different from the Accounting Principles or the definitions in this Agreement, (B)&nbsp;adjust
for any errors or omissions that may be found with respect to the Financial Statements or any inconsistencies between the Financial Statements
and GAAP unrelated to the Estimated Closing Statement or Post-Closing Statement, unless required by the Accounting Principles, for which
Buyers&rsquo; rights (if any) under <U>Article&nbsp;VIII</U> of this Agreement shall be the sole and exclusive remedy, or (C)&nbsp;permit
any adjustments to the Reimbursable Company Transaction Expenses or the Reimbursable Buyer Transaction Expenses that were paid by Buyers
pursuant to <U>Section&nbsp;1.03(b)(iii)</U> or <U>(iv)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   <U>Access
to Information</U>. From the Closing until the determination of the Final Closing Statement, the Company shall, and shall cause the Great
American Entities to, upon reasonable prior notice and subject to the execution of customary work paper access letters if requested by
accountants of Buyers or the Great American Entities: (A)&nbsp;provide BR Financial and its authorized Representatives with reasonable
access during normal business hours to the facilities, books and records and work papers of the Great American Entities to the extent
reasonably requested in connection with the matters contemplated by this <U>Section&nbsp;1.04</U> or otherwise contemplated by the LLC
Agreement and (B)&nbsp;cooperate with, and provide reasonable assistance to, BR Financial and its authorized Representatives in connection
with the review of such materials, including by making available their employees, accountants and other personnel to the extent reasonably
requested.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iii)   <U>Notice
of Objection</U>. If BR Financial has any objections to the Post-Closing Statement or any of the amounts included in the calculation of
the Final Contribution Adjustment Amount set forth therein, BR Financial shall deliver to the Company a written statement (a &ldquo;<U>Notice
of Objection</U>&rdquo;) setting forth in reasonable detail the particulars of such disagreement (including the specific items in the
Post-Closing Statement that are in dispute and the nature and amount of any disagreement so identified) not later than twenty (20) days
after its receipt of the Post-Closing Statement (such twenty (20)-day period, the &ldquo;<U>Review Period</U>&rdquo;). If BR Financial
delivers a Notice of Objection to the Company within the Review Period, BR Financial and the Company shall work in good faith to resolve
BR Financial&rsquo;s objections within the fifteen (15)-day period following the delivery of the Notice of Objection. If BR Financial
fails to deliver a Notice of Objection within the Review Period, the Post-Closing Statement shall be deemed to have been accepted by BR
Financial (on behalf of itself and the other Sellers) and shall be deemed final, conclusive and binding upon all of the Parties and shall
be deemed the Final Closing Statement and not subject to appeal.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iv)   <U>Selection
of the Accountant</U>. In the event that the Company and BR Financial are unable to resolve in writing all of BR Financial&rsquo;s objections
in the Notice of Objection within the fifteen (15)-day period (or such longer period as may be agreed by the Company and BR Financial)
following the delivery of such Notice of Objection, the resolution of all such unresolved items (&ldquo;<U>Disputed Items</U>&rdquo;)
shall be submitted jointly by BR Financial and the Company to Ernst &amp; Young LLP (or, if Ernst &amp; Young LLP is unwilling or unable
to serve, such other independent accounting or valuation firm of recognized national standing in the United States as may be mutually
selected by the Company and BR Financial), to resolve any remaining disagreements (such firm as is ultimately selected pursuant to the
aforementioned procedures being the &ldquo;<U>Accountant</U>&rdquo;) in accordance with <U>Section&nbsp;1.04(b)(v)</U>. BR Financial and
the Company shall execute any agreement reasonably required by the Accountant for its engagement hereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(v)   <U>Submission
of Disputed Items</U>. The Company and BR Financial shall each, promptly (but in any event within five&nbsp;(5) Business Days, or such
longer time as the Company and BR Financial may agree) following the formal engagement of the Accountant, provide the Accountant (copying
the other upon submission) with a single written submission setting forth its respective calculations of and assertions regarding the
Disputed Items and upon receipt thereof, BR Financial and the Company shall each be entitled (no later than five&nbsp;(5) Business Days
following receipt of the other Party&rsquo;s initial submission) to submit to the Accountant a single written response to such other Party&rsquo;s
initial submission setting forth such Party&rsquo;s objections or rebuttals to the calculations and/or assertions set forth in such initial
submission (copying the other upon submission). There shall be no <I>ex parte</I> communications between Sellers (or their Representatives)
or the Company (or their Representatives), on the one hand, and the Accountant, on the other hand, relating to the Disputed Items, and
unless requested by the Accountant in writing, no Party may present any additional information or arguments to the Accountant, either
orally or in writing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(vi)   <U>Accountant&rsquo;s
Determination</U>. The Accountant shall be instructed to render its determination with respect to the Disputed Items as soon as reasonably
possible (the Parties shall use reasonable best efforts to cause the Accountant to complete its work within twenty&nbsp;(20) days following
the formal engagement of the Accountant). The Accountant shall act as an expert and not as an arbitrator to determine solely the Disputed
Items based solely on the submissions and responses of the Company, on the one hand, and BR Financial, on the other hand, delivered pursuant
to and in accordance with <U>Section&nbsp;1.04(b)(v)</U> with respect to the Disputed Items, without independent investigation and in
accordance with the Accounting Principles and the definitions in this Agreement. In resolving any disputed amount in connection with its
determination of the Final Contribution Adjustment Amount, or any component thereof (or Cash as reflected on the Estimated Closing Statement
or Post-Closing Statement), the Accountant may not assign a value to any Disputed Item greater than the greatest value for each such Disputed
Item claimed by either Party in the Post-Closing Statement or Notice of Objection or less than the smallest value for such item claimed
by either Party in the Post-Closing Statement or Notice of Objection. The Parties agree that the determination of the Accountant with
respect to any Disputed Items is not intended to permit the introduction of accounting methods, policies, principles, practices, procedures,
classifications or estimation methodologies that conflict with the Accounting Principles or the definitions set forth herein for the purposes
of determining the Final Contribution Adjustment Amount or Cash as reflected on the Estimated Closing Statement or the Post-Closing Statement.
The determination of the Accountant in accordance with this <U>Section&nbsp;1.04(b)(vi)</U> shall be in writing setting forth its calculation
of the Disputed Items, along with its analysis in reasonable detail and the basis and quantification for such final resolution and shall
be binding and final for purposes of this Agreement, and enforceable in any court of competent jurisdiction, absent fraud or manifest
error. The Post-Closing Statement resulting from the determinations with respect to the Disputed Items made by the Accountant in accordance
with this <U>Section&nbsp;1.04(b)(vi)</U> shall be deemed the Final Closing Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(vii)   <U>Accountant&rsquo;s
Fees and Expenses</U>. The Accountant shall allocate its costs and expenses between Buyers, on one hand, and BR Financial, on the other
hand, to reflect their relative success in the resolution of the dispute based upon the percentage of the aggregate contested amount submitted
to the Accountant that is ultimately awarded to the Company, on the one hand, or Sellers, on the other hand, such that Buyers bear a percentage
of such costs and expenses equal to the percentage of the contested amount awarded to Sellers and Sellers bear a percentage of such costs
and expenses equal to the percentage of the contested amount awarded to the Company. For illustrative purposes only, if the contested
amount submitted to the Accountant is $1,000,000, and the Accountant determines that the Company has a valid claim for $400,000 of the
$1,000,000, Buyers shall bear sixty percent (60%) of the fees and expenses of the Accountant, and Sellers shall bear the remaining forty
percent (40%) of the fees and expenses of the Accountant pro rata in accordance with the percentage interests set forth on <U>Schedule
I.A</U> hereto. For the avoidance of doubt, the fees and disbursements of the Representatives of each Party incurred in connection with
the preparation or review of the Post-Closing Statement and any Notice of Objection, as well as any submissions and responses to the Accountant,
as applicable, shall be borne by such Party.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   <U>Post-Closing
Adjustment Payments</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   Within
five (5) Business Days following the determination of the Final Closing Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1.5in">(A)   if
the Post-Closing Adjustment Amount is a negative number, BR Financial and Buyers shall jointly instruct the Escrow Agent in writing to
pay to the Company, by wire transfer of immediately available funds, from the Escrow Account, an amount equal to the absolute value of
the Post-Closing Adjustment Amount, and (x)&nbsp;if the absolute value of the Post-Closing Adjustment Amount is less than the amount of
funds in the Escrow Account, BR Financial and the Company shall jointly instruct the Escrow Agent in writing to release and pay any funds
remaining in the Escrow Account (after deducting the release and payment to the Company of the absolute value of the Post-Closing Adjustment
Amount) to the Sellers, with each Seller entitled to the percentage of such remaining amount set forth for such Seller on <U>Schedule&nbsp;I.A</U>
of this Agreement, by wire transfer of immediately available funds, and (y)&nbsp;if the absolute value of the Post-Closing Adjustment
Amount exceeds the amount of funds in the Escrow Account (such excess amount, a &ldquo;<U>Negative Adjustment Deficiency Amount</U>&rdquo;),
then each of the Sellers shall pay to the Company an amount equal to the percentage of such Negative Adjustment Deficiency Amount set
forth for such Seller on <U>Schedule I.A</U> of this Agreement, by wire transfer of immediately available funds pursuant to instructions
notified to BR Financial by the Company; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1.5in"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1.5in">(B)   if
the Post-Closing Adjustment Amount is a positive number or zero (the &ldquo;<U>Positive Adjustment Amount</U>&rdquo;), then (x)&nbsp;BR
Financial and the Company shall jointly instruct the Escrow Agent in writing to release and pay to the Sellers any funds in the Escrow
Account, with each Seller entitled to the percentage of such funds set forth for such Seller on <U>Schedule I.A</U> of this Agreement,
by wire transfer of immediately available funds, and (y)&nbsp;the Company shall pay to each Seller an amount equal to the percentage of
the Post-Closing Adjustment Amount, if any, set forth for such Seller on <U>Schedule&nbsp;I.A</U> of this Agreement, by wire transfer
of immediately available funds, pursuant to instructions notified to the Company by the Sellers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   Except
to the extent otherwise required pursuant to a &ldquo;determination&rdquo; (within the meaning of Section 1313(a) of the Code or any similar
provision of state, local or non-U.S. Law) (a &ldquo;<U>Final Tax Determination</U>&rdquo;), any payment made by any Seller to the Company
pursuant to this <U>Section&nbsp;1.04</U> shall, for Tax purposes, be deemed to be an adjustment to the assets contributed by such Seller
to the Company pursuant to the Company Contribution. Except to the extent otherwise required pursuant to a Final Tax Determination, any
payment made by the Company to any Seller pursuant to this <U>Section&nbsp;1.04</U> shall, for Tax purposes, (A)&nbsp;to the extent of
the cash contributed (or deemed contributed) by such Seller to the Company pursuant to the Company Contribution, be deemed to be an adjustment
to such cash contributed by such Seller to the Company pursuant to the Company Contribution and (B)&nbsp;to the extent such payment exceeds
such cash contributed (or deemed contributed) by such Seller to the Company pursuant to the Company Contribution, be deemed to be an adjustment
to the other assets contributed by such Seller to the Company pursuant to the Company Contribution (or, to the extent required by applicable
Law, as a distribution by the Company to such Seller described in Section 731(a) of the Code).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   <U>Exclusive
Remedy</U>. The process set forth in this <U>Section&nbsp;1.04</U> shall be the sole and exclusive remedy of the Parties for any disputes
related to items required to be included or reflected in the calculation of the Post-Closing Adjustment Amount; <U>provided</U> that the
Company and BR Financial (acting on behalf of the Sellers) may enforce the other Party&rsquo;s obligations under this <U>Section&nbsp;1.04</U>
in the Chosen Courts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;1.05 <U>Withholding</U><FONT STYLE="font-size: 10pt">.
Notwithstanding anything to the contrary in this Agreement, Buyers, the Company, and any other applicable withholding agent shall be
entitled to deduct and withhold from the amounts payable pursuant to this Agreement any Taxes required under applicable Tax Law to be
deducted or withheld. Except for any withholding required (a)&nbsp;on account of the failure to deliver an IRS Form W-9 or (b)&nbsp;with
respect to compensatory amounts due to current or former employees, as of the date hereof, neither Buyers nor the Company is aware of
any amounts required under applicable Tax Law to be withheld from any amounts payable by Buyers to Sellers in connection with the sale
of Buyer Securities. Buyers or the Company, as applicable, shall use reasonable best efforts to notify BR Financial at least seven (7)
days prior to deducting or withholding Tax from amounts payable pursuant to this Agreement and shall reasonably cooperate with the Sellers
to secure any available reduction or exemption from such deduction or withholding. To the extent that amounts are so deducted or withheld,
such amounts shall be treated for all purposes of this Agreement as having been paid to the Person in respect of which such deduction
or withholding was made.</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">Article&nbsp;II</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">Representations and Warranties of SELLERs</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">Except as set forth in the corresponding
sections or subsections of Article&nbsp;II of the disclosure letter delivered to Buyers by Sellers prior to the execution of this Agreement
(the &ldquo;<U>Disclosure Letter</U>&rdquo;) or in any reports, forms, proxy statements, registration statements and other statements,
certifications and documents filed with or furnished to the U.S. Securities and Exchange Commission pursuant to the Exchange Act or the
Securities Act by Ultimate Parent (including notes, exhibits and schedules thereto and all other information incorporated by reference
and any amendments and supplements thereto) on or after January&nbsp;1, 2022, and prior to the execution of this Agreement, but excluding,
in each case, any disclosures set forth or referenced in any risk factor, forward-looking statement, quantitative and qualitative disclosures
about market risk section or any other statements to the extent they are forward-looking statements or cautionary, predictive or forward-looking
in nature, each Seller, severally and not jointly and only with respect to itself or himself, hereby represents and warrants to Buyers,
as follows (<U>it being understood</U> that only BR Financial is making the representation in <U>Section&nbsp;2.07(b)</U>):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;2.01 <U>Securities</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Solely
with respect to BR Financial, as of the Execution Date, (i)&nbsp;BR Financial is the sole record and beneficial owner of all of the issued
and outstanding Equity Interests of the Company and (ii)&nbsp;BR Financial has good, valid and marketable title to all of the issued and
outstanding Equity Interests of the Company free and clear of all Liens (other than any restrictions on transfer solely arising under
applicable securities Laws and Liens arising under this Agreement or any of the Organizational Documents of the Company).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   Following
the Pre-Closing Reorganization and immediately prior to the Closing, Sellers will be the sole record and beneficial owners of the Securities.
As of immediately prior to the Closing, such Seller will have good, valid and marketable title to its applicable Securities, free and
clear of all Liens (other than any restrictions on transfer solely arising under applicable securities Laws and Liens arising under this
Agreement or any of the Organizational Documents of the Company). As of the Closing, except for such Securities, such Seller does not
own of record or beneficially, or have any interest in or right to acquire, any Equity Interests or any security exercisable or exchangeable
for, or convertible into any Equity Interests in the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   There
are, and as of the Closing there will be, no preemptive or other outstanding Equity Interests, rights, options, phantom equity, equity
appreciation rights, performance-based rights, profit participation rights, warrants, agreements, arrangements, or commitments of any
character under which such Seller is or may become obligated to sell, or giving any Person a right to acquire, or in any way dispose of,
such Seller&rsquo;s Securities, or any debt or equity securities or obligations exercisable or exchangeable for, or convertible into,
such Seller&rsquo;s Securities and no debt or equity securities or obligations evidencing such rights are authorized, issued or outstanding.
Except for this Agreement and the Company&rsquo;s Organizational Documents, such Seller is not a party to any Contracts with respect to
the voting, purchase, dividend rights, disposition, redemption or transfer of the Securities or other Equity Interests of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;2.02 <U>Organization,
Good Standing and Qualification</U><FONT STYLE="font-size: 10pt">. If such Seller is a legal entity, such Seller (a)&nbsp;is a
legal entity duly organized, validly existing and in good standing under the Laws of its jurisdiction of organization, (b)&nbsp;has the
requisite corporate or similar power and authority to own, pledge or dispose of the Securities and to carry on its business as presently
conducted and (c)&nbsp;is duly authorized, licensed and qualified to do business and, to the extent such concept is applicable, is in
good standing as a foreign corporation or other legal entity in each jurisdiction where the ownership, leasing or operation of its assets,
rights or properties or the conduct of its business requires such qualification, except in the case of <U>clause&nbsp;(b)</U> or <U>(c)
</U>where the failure to be so authorized, licensed, qualified or in good standing, or to have such power or authority, would not have
a Material Adverse Effect.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;2.03 <U>Authority;
Approval</U><FONT STYLE="font-size: 10pt">. If such Seller is an individual, such Seller has full power, right and legal capacity
to execute, deliver and perform his obligations under this Agreement, each Ancillary Agreement to which it is or will be a party and
any other agreements and instruments contemplated hereby or thereby and to consummate the Transactions. If such Seller is a legal entity,
such Seller has all requisite organizational power and authority and has taken all organizational action necessary in order to execute,
deliver and perform its obligations under this Agreement, each Ancillary Agreement to which it is or will be a party and any other agreements
and instruments contemplated hereby or thereby to which it is or will be a party and to consummate the Transactions. This Agreement has
been, and each of the other agreements and instruments contemplated hereby to which it is or will be a party will be upon execution,
duly executed and delivered by such Seller and, when executed and delivered by Buyers and the other parties hereto and thereto, will
constitute a valid and binding agreement of such Seller, enforceable against such Seller in accordance with its terms, subject to bankruptcy,
insolvency, fraudulent conveyance, preferential transfer, reorganization, moratorium and similar Laws relating to or affecting creditors&rsquo;
rights and to general principles of equity (regardless of whether such enforceability is considered in a proceeding in equity or at law)
(the &ldquo;<U>Bankruptcy and Equity Exception</U>&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;2.04 <U>Governmental
Filings; No Violations</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Other
than the Approvals, no notices, reports or other filings are required to be made by such Seller with, nor are any Permits required to
be obtained by such Seller from, any Governmental Entity in connection with the execution, delivery and performance of this Agreement
and any other agreements and instruments contemplated hereby to which it is or will be a party and the consummation of the Transactions,
except those that the failure to make or obtain would not have a Material Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   The
execution, delivery and performance by such Seller of this Agreement does not, and the consummation of the Transactions and the performance
by such Seller of such Seller&rsquo;s obligations hereunder will not, conflict with, or result in any breach or violation of or default
(with or without notice, lapse of time or both) under, or give rise to any right of termination, loss of rights, adverse modification
of provisions, cancellation or acceleration of any obligations under, or result in the creation of a Lien on any of the property, rights
or assets of such Seller or its Affiliates under (i)&nbsp;if applicable, any provision of such Seller&rsquo;s Organizational Documents,
(ii)&nbsp;to the Knowledge of such Seller, any Contract or Permit binding upon such Seller or its Affiliates or (iii)&nbsp;any Law or
Order to which such Seller or its Affiliates or by which any property, right or asset of such Seller or its Affiliates is subject or bound
by, except, in the case of <U>clauses&nbsp;(ii)</U> and <U>(iii)</U> above, for any such breach, violation, default, termination, loss,
adverse modification, cancellation, acceleration or creation that would not have a Material Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;2.05 <U>Litigation</U><FONT STYLE="font-size: 10pt">.
Except for any Actions between or among the Buyers or their Affiliates, on the one hand, and Sellers and any Great American Entity, or
any of their Affiliates or the Businesses, on the other hand, there are no Actions pending or, to the Knowledge of such Seller, threatened
in writing against such Seller or its Affiliates that (a)&nbsp;relate to the Securities or (b)&nbsp;challenge the validity or enforceability
of such Seller&rsquo;s obligations under this Agreement or any other agreements and instruments contemplated hereby to which it or its
Affiliates are or will be a party (including the Ancillary Agreements). Such Seller is not a party to or subject to the provisions of
any Order that would have a Material Adverse Effect.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;2.06 <U>Brokers
and Finders</U><FONT STYLE="font-size: 10pt">. Neither such Seller nor, if such Seller is a legal entity, any of its Affiliates,
has employed any investment banker, broker or finder or incurred or will incur any liability for any brokerage payments, investment banking
fees, commissions, finders&rsquo; fees or other similar payments in connection with the Transactions, except that B.&nbsp;Riley Advisory
and B.&nbsp;Riley Retail have employed Moelis &amp; Company as a financial advisor in connection with the Transactions, whose fees shall
be fully paid by Sellers or shall be paid at Closing as Reimbursable Company Transaction Expenses.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 1in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;2.07 <U>Solvency</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Such
Seller is not entering into this Agreement or the Transactions with the intent to hinder, delay or defraud either present or future creditors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   After
giving effect to the Transactions, at and immediately after the Closing: (i)&nbsp;the Fair Value of the assets of each of the Ultimate
Parent and its Subsidiaries, taken as a whole, and BR Financial and its Subsidiaries, taken as a whole, shall be greater than the total
amount of liabilities (including all liabilities, whether or not reflected in a balance sheet prepared in accordance with GAAP, and whether
direct or indirect, fixed or contingent, secured or unsecured, disputed or undisputed) of (A)&nbsp;Ultimate Parent and its Subsidiaries,
taken as a whole, and (B)&nbsp;BR Financial and its Subsidiaries, taken as a whole, as applicable; (ii)&nbsp;(A)&nbsp;Ultimate Parent
and its Subsidiaries, taken as a whole, and (B)&nbsp;BR Financial and its Subsidiaries, taken as a whole, shall each be able to pay their
debts and obligations as they become due; and (iii)&nbsp;(A)&nbsp;Ultimate Parent and its Subsidiaries, taken as a whole, and (B)&nbsp;BR
Financial and its Subsidiaries, taken as a whole, shall each have adequate capital to carry on their businesses and all businesses in
which they are about to engage. For the purposes of this <U>Section&nbsp;2.07</U>, (x)&nbsp;&ldquo;Fair Value&rdquo; means the amount
at which the assets (both tangible and intangible), in their entirety, of each of (A)&nbsp;Ultimate Parent and its Subsidiaries and (B)&nbsp;BR
Financial and its Subsidiaries would change hands in a transaction between a willing buyer and a willing seller, within a commercially
reasonable period of time, each having reasonable knowledge of the relevant facts, with neither being under any compulsion to act and
(y)&nbsp;&ldquo;able to pay their debts and obligations&rdquo; means that Ultimate Parent or BR Financial, as applicable, and their respective
Subsidiaries will be able to generate enough cash from operations, asset dispositions or refinancing, or a combination thereof, to meet
their obligations as they become due.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   As
of the Execution Date, Ultimate Parent and its Subsidiaries are not subject to any insolvency or bankruptcy proceedings under applicable
Law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">Section&nbsp;2.08 <U>Reliance</U><FONT STYLE="font-size: 10pt"></FONT>.
Each Seller acknowledges and agrees that, except for the representations and warranties expressly set forth in <U>Article&nbsp;IV</U>
or in any Ancillary Agreement, neither Buyers nor any other Person on behalf of Buyers has made any express or implied representation
or warranty with respect to the Transactions (including any implied warranties that may otherwise be applicable because of the provisions
of the Uniform Commercial Code or any other applicable Law, including the warranties of merchantability and fitness for a particular
purpose), and no Seller, or its respective Affiliates, has relied on any representation or warranty other than those expressly set forth
in <U>Article&nbsp;IV</U> or such Ancillary Agreements; <U>provided</U>, <U>however</U>, that, notwithstanding anything to the contrary
set forth in the foregoing provisions of this <U>Section&nbsp;2.08</U>, nothing in this <U>Section&nbsp;2.08</U> shall limit Sellers&rsquo;
remedies with respect to claims of Fraud or Willful Breach in connection with, arising out of or otherwise related to the express written
representations and warranties made by Buyers in this Agreement or any Ancillary Agreement.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">Article&nbsp;III</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">Representations and Warranties of THE COMPANY</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">Except as set forth in the corresponding
sections or subsections of Article&nbsp;III of the Disclosure Letter or in any reports, forms, proxy statements, registration statements
and other statements, certifications and documents filed with or furnished to the U.S. Securities and Exchange Commission pursuant to
the Exchange Act or the Securities Act by Ultimate Parent (including notes, exhibits and schedules thereto and all other information incorporated
by reference and any amendments and supplements thereto) on or after January&nbsp;1, 2022, and prior to the execution of this Agreement,
but excluding, in each case, any disclosures set forth or referenced in any risk factor, forward-looking statement, quantitative and qualitative
disclosures about market risk section or any other statements to the extent they are forward-looking statements or cautionary, predictive
or forward-looking in nature, the Company hereby represents and warrants to Buyers as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.01 <U>Organization,
Good Standing and Qualification</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Each
of the Great American Entities (i)&nbsp;is a legal entity duly organized, validly existing and in good standing (to the extent the applicable
jurisdiction recognizes such concept)&nbsp;under the Laws of its jurisdiction of organization, formation or incorporation, (ii)&nbsp;has
requisite corporate or similar power and authority to own, pledge or dispose of its Equity Interests and to carry on its business as presently
conducted and (iii)&nbsp;is duly authorized, licensed and qualified to do business and, to the extent such concept is applicable, is in
good standing as a foreign corporation or other legal entity in each jurisdiction where the ownership, leasing or operation of its assets,
rights or properties or the conduct of its business requires such qualification, except in the case of <U>clause&nbsp;(ii)</U> or <U>(iii)</U>
where the failure to be so authorized, licensed, qualified or in good standing, or to have such power or authority, would not, individually
or in the aggregate, reasonably be expected to be material to the Businesses or the Great American Entities, taken as a whole.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   The
Company has made available to Buyers complete and correct copies of the Organizational Documents of each Great American Entity as of the
Execution Date, and (i)&nbsp;each as so delivered is in full force and effect and (ii)&nbsp;no Great American Entity is in violation of
any of its Organizational Documents except for any <I>de minimis </I>violation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   The
Company has not, since the date of its creation, engaged in any activity, incurred any Liabilities or performed any action other than
(i)&nbsp;in connection with its formation, (ii)&nbsp;as expressly contemplated by the Pre-Closing Reorganization, (iii)&nbsp;as expressly
contemplated by this Agreement or any Ancillary Agreement or (iv)&nbsp;in furtherance of the matters set forth in <U>clauses (i)</U>,
<U>(ii)</U> and <U>(iii)</U>, and it will not, from the date of its creation until the Closing Date, engage in any activity, incur any
Liabilities or perform any action.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.02 <U>Capital
Structure</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   The
Securities have been or, prior to the Closing, will be, duly authorized and are validly issued, fully paid and non-assessable and issued
and granted in compliance with all applicable Law or pursuant to valid exemptions therefrom and constitute all the issued and outstanding
Equity Interests in the Company. The Securities have not been issued in violation of any Law or any purchase or call option, right of
first refusal, subscription right, preemptive right or any similar rights.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   <U>Section&nbsp;3.02(b)</U>
of the Disclosure Letter sets forth a correct and complete list as of the Execution Date of each of the Transferred Subsidiaries, together
with: its jurisdiction of organization, formation or incorporation and each record and beneficial owner of, and percentage held by such
owner of, its issued and outstanding Equity Interests. All of the outstanding Equity Interests of the Transferred Subsidiaries have been
duly authorized and are validly issued, fully paid and (to the extent applicable) non-assessable. None of the Equity Interests of the
Transferred Subsidiaries were issued in violation of any Law or any purchase or call option, right of first refusal, subscription right,
preemptive right or any similar rights. Other than the Transferred Subsidiaries and the Excluded Subsidiaries, none of the Great American
Entities (x)&nbsp;owns, directly or indirectly, any other Equity Interests of any Person, (y)&nbsp;has any direct or indirect equity or
ownership interest in any business or (z)&nbsp;is a member of, or participant in any, partnership, joint venture or similar Person. At
the Closing (following completion of the Pre-Closing Reorganization), none of the Great American Entities will own, directly or indirectly,
any Equity Interests of any Excluded Subsidiary, and no Person other than the Company or another Great American Entity will own any Equity
Interests of any of the other Great American Entities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   There
are no preemptive or other outstanding Equity Interests, rights, options, phantom equity, equity appreciation rights, performance-based
rights, profit participation rights, warrants, agreements, arrangements or commitments of any character under which any equityholder of
the Transferred Subsidiaries is or may become obligated to sell, or giving any Person a right to acquire, or in any way dispose of, any
shares of capital stock of the Transferred Subsidiaries or any debt or equity securities or obligations exercisable or exchangeable for,
or convertible into, any Equity Interests of the Transferred Subsidiaries, and no debt or equity securities or obligations evidencing
such rights are authorized, issued or outstanding. Except for this Agreement and the Organizational Documents of the Transferred Subsidiaries,
no capital stock or other equity securities of the Transferred Subsidiaries are subject to any Contracts with respect to the voting, purchase,
dividend rights, disposition, redemption or transfer of such capital stock or other equity securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.03 <U>Authority;
Approval</U><FONT STYLE="font-size: 10pt">. The Company has all requisite organizational power and authority and has taken all
organizational action necessary in order to execute, deliver and perform its obligations under this Agreement, each Ancillary Agreement
to which it is or will be a party and any other agreements and instruments contemplated hereby to which it is or will be a party and
to consummate the Transactions. The Company&rsquo;s Affiliates (including the Great American Entities) each have the requisite organizational
power and authority and, at the time such Affiliate executes any Ancillary Agreement, will have taken all organizational action necessary
in order to execute, deliver and perform its obligations under each Ancillary Agreement to which it is or will be a party and any other
agreements and instruments contemplated hereby to which it is or will be a party and to consummate the Transactions. This Agreement has
been, and each of the other agreements and instruments contemplated hereby to which the Company or its Affiliates is or will be a party
will be upon execution, duly executed and delivered by the Company or such Affiliates and, when executed and delivered by Buyers and
the other parties hereto and thereto (other than the Company and its Affiliates), will constitute a valid and binding agreement of the
Company or such Affiliates, enforceable against such Person in accordance with its terms, subject to the Bankruptcy and Equity Exception.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.04 <U>Governmental
Filings; No Violations</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Assuming
the accuracy of Buyers&rsquo; representation in <U>Section&nbsp;4.03(a)</U>, other than the expirations of waiting periods and the filings,
notices, reports and Permits required by Governmental Entities as set forth in <U>Section&nbsp;3.04(a)</U> of the Disclosure Letter (the
&ldquo;<U>Approvals</U>&rdquo;), no notices, reports or other filings are required to be made by any Great American Entity or its Affiliates
with, nor are any Permits required to be obtained by any Great American Entity or its Affiliates from, any Governmental Entity in connection
with the execution, delivery and performance of this Agreement and the Ancillary Agreements by any Great American Entity or its Affiliates
and the consummation of the Transactions, except those that the failure to make or obtain would not, individually or in the aggregate,
reasonably be expected to be material to the Businesses or the Great American Entities, taken as a whole, or prevent, materially delay
or materially impair the consummation of the Transactions or the ability of the Company and its Affiliates to perform their respective
obligations under this Agreement or the Ancillary Agreements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   The
execution, delivery and performance by the Company of this Agreement do not, the execution and performance by the Company and its Affiliates
of the Ancillary Agreements does not, and the consummation of the Transactions will not, conflict with or result in any breach or violation
of or default (with or without notice, lapse of time or both) under, or give rise to any right of termination, loss of rights, adverse
modification of provisions, cancellation or acceleration of any obligations under, or result in the creation of a Lien on any of the property,
rights or assets of the Great American Entities or their Affiliates under (i)&nbsp;any provision of any Great American Entity&rsquo;s
Organizational Documents, (ii)&nbsp;any Contract or Permit that is binding upon any Great American Entity or, to the extent related to
the Businesses, any Affiliate thereof or (iii)&nbsp;assuming (solely with respect to performance of this Agreement and the Ancillary Agreements
and consummation of the Transactions) compliance with the matters referred to in <U>Section&nbsp;3.04(a)</U>, any Law to which any Great
American Entity or its Affiliates is subject, except, in the case of <U>clauses&nbsp;(ii)</U> and <U>(iii)</U> above, for any such breach,
violation, default, termination, loss, adverse modification, cancellation, acceleration or creation that would not, individually or in
the aggregate, reasonably be expected to be material to the Businesses or the Great American Entities, taken as a whole, or prevent, materially
delay or materially impair the consummation of the Transactions or the ability of the Company and its Affiliates to perform their respective
obligations under this Agreement or the Ancillary Agreements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   No
filing, notice, report or Permit under the Hart-Scott-Rodino Antitrust Improvements Act of 1976 (the &ldquo;<U>HSR Act</U>&rdquo;), is
required in connection with the Pre-Closing Reorganization.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.05 <U>Financial
Statements</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Set
forth in <U>Section&nbsp;3.05(a)</U> of the Disclosure Letter are true, correct and complete copies of the unaudited balance sheet information
of the Businesses as of June&nbsp;30,&nbsp;2024, December&nbsp;31, 2023 and December 31, 2022, and the related income statements of the
Businesses for the twelve (12)-month periods then ended (collectively, the &ldquo;<U>Financial Statements</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   The
Financial Statements have been prepared in accordance with GAAP, consistently applied, and extracted from the underlying books and records
of Ultimate Parent and its Subsidiaries (which are sufficient to permit the creation of financial statements in accordance with GAAP),
and fairly present in all material respects the financial position and results of operations of the Businesses as of the respective dates
thereof and for the respective periods indicated therein, subject to the absence of footnote disclosure and, for the Financial Statements
as of and for the period ended June 30, 2024, to normal and recurring year-end adjustments (which are not expected to be material, individually
or in the aggregate).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   Notwithstanding
the foregoing, the Financial Statements and the representations and warranties in <U>clauses&nbsp;(a)</U> and <U>(b)</U> of this <U>Section&nbsp;3.05</U>
are qualified by the fact that (i)&nbsp;the Businesses have not operated on a standalone basis and historically have not been separately
reported within Ultimate Parent&rsquo;s and its Subsidiaries&rsquo; consolidated financial statements, (ii)&nbsp;the Financial Statements
were prepared solely for purposes of this Agreement and assume certain allocated charges which do not necessarily reflect amounts that
would have resulted from arm&rsquo;s-length transactions if the Businesses were to operate as a separate standalone business or entities
and (iii)&nbsp;the Financial Statements are not necessarily indicative of what the results of operations and financial position and cash
flows of the Businesses will be in the future. Since January 1, 2021, no Person has (x)&nbsp;made any materially false or fraudulent entry
on the books or records of the Businesses or the Great American Entities or (y)&nbsp;failed to comply in any material respect with the
system of internal accounting controls implemented by the Businesses or the Great American Entities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   After
giving effect to the Payoff Documentation and the Pre-Closing Reorganization, immediately after the Closing, the Great American Entities
will have no Liabilities as borrower, guarantor or otherwise under Indebtedness of the types set forth in <U>clauses (a)</U> and <U>(b)</U>
of the definition thereof, other than in respect of the Credit Agreement (which, except as provided in <U>Section 5.01(e)</U> or as otherwise
agreed in writing among Buyers and BR Financial shall be undrawn as of Closing).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.06 <U>Absence
of Certain Changes</U><FONT STYLE="font-size: 10pt">. Since December 31, 2023, (a)&nbsp;to the Execution Date, the Great American
Entities (i)&nbsp;have conducted their respective businesses in the ordinary course of such businesses in all material respects (except
for actions to effectuate the Pre-Closing Reorganization or as expressly required by this Agreement) and (ii)&nbsp;have not taken any
action that, if taken after the date hereof and prior to the Closing without the written consent of Buyers, would constitute a breach
of <U>Section&nbsp;5.01(a)(ii)</U>, <U>(iv)</U>, <U>(vi)</U>, <U>(viii)</U>, <U>(xv)</U>, <U>(xvi)</U> or <U>(xx)</U>, and (b)&nbsp;there
has not been any Material Adverse Effect.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.07 <U>No Undisclosed
Liabilities</U><FONT STYLE="font-size: 10pt">. There are no Liabilities of any of the Great American Entities or the Businesses,
other than those that (a)&nbsp;have been reserved against or reflected in the Financial Statements as of June 30, 2024, (b)&nbsp;were
incurred since June 30, 2024 in the ordinary course of business consistent with past practice, (c)&nbsp;have been incurred pursuant to
this Agreement as a result of the Transactions (including the Pre-Closing Reorganization) or (d)&nbsp;would not, individually or in the
aggregate, reasonably be expected to be material to the Businesses or the Great American Entities, taken as a whole.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.08 <U>Litigation</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Except
for any Actions between or among the Buyers or their Affiliates, on the one hand, and any Great American Entity, Sellers or any of their
Affiliates or the Businesses, on the other hand, there are no Actions pending or, to the Knowledge of the Company, threatened in writing
against any Great American Entity, Sellers or any of any of their Affiliates or the Businesses (nor has any Governmental Entity indicated
an intention to initiate an Action) that (i)&nbsp;would, if adversely determined, individually or in the aggregate, reasonably be expected
to be material to the Businesses or the Great American Entities, taken as a whole, or (ii)&nbsp;challenge or seek to prevent, enjoin or
otherwise materially delay the Transactions, and, to the Knowledge of the Company, there are no presently existing facts or circumstances
that would constitute a reasonable basis therefor.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   As
of the Execution Date, no Great American Entity is a party to or subject to, and the Businesses (including the assets thereof) are not
subject to, any Order that would, individually or in the aggregate, reasonably be expected to be material to the Businesses or the Great
American Entities, taken as a whole, or prevent, materially delay or materially impair the consummation of the Transactions or the ability
of the Company and its Affiliates to perform their respective obligations under this Agreement and the Ancillary Agreements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.09 <U>Employee
Benefits</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   <U>Section&nbsp;3.09(a)</U>
of the Disclosure Letter sets forth a correct and complete list, as of the Execution Date, of each material Benefit Plan, separately identifying
each such Benefit Plan that is a Transferred Benefit Plan. Sellers have made available to Buyers, to the extent applicable, (i) correct
and complete copies of each material Benefit Plan, including any amendments thereto and all related trust documents (or, if such plan
is unwritten, a summary of the material terms of such plan) and (ii)&nbsp;the most recent summary plan description together with the summary(ies)
of material modifications thereto, if any, required under ERISA or by any other applicable Law with respect to each material Benefit Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   (i)
Each Benefit Plan has been established, amended, managed and operated in all material respects in accordance with its terms and with applicable
Law and administrative or governmental rules and regulations, including ERISA and the Code and (ii)&nbsp;each such Benefit Plan intended
to be &ldquo;qualified&rdquo; within the meaning of Section 401(a) of the Code has received a favorable determination or opinion letter
as to such qualification from the IRS and no event has occurred that would reasonably be expected to cause the loss of any such qualification.
No material &ldquo;prohibited transaction,&rdquo; within the meaning of Section 4975 of the Code or Sections 406 and 407 of ERISA, and
not otherwise exempt under Section 408 of ERISA, has occurred with respect to any Benefit Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   There
are no actions, suits or claims pending, or threatened or that could reasonably be expected to be commenced (other than routine claims
for benefits) against any Benefit Plan or against the assets of any Benefit Plan. There are no audits, inquiries or proceedings pending
or, to the Knowledge of the Company, threatened by the IRS, Department of Labor, or any other Governmental Entity with respect to any
Benefit Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   Each
Benefit Plan that is or has ever been a &ldquo;nonqualified deferred compensation plan&rdquo; within the meaning of Section 409A of the
Code and associated Treasury Department guidance thereunder, has been maintained and administered, and is, and within the last three years
has been, in operational and documentary compliance with Section 409A of the Code in all material respects. None of the Great American
Entities is a party to or is otherwise obligated under any plan, policy, agreement or arrangement that provides for the gross-up or reimbursement
of Taxes imposed under Section 409A or 4999 of the Code (or any corresponding provisions of state, local or non-U.S. Law relating to Tax).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(e)   None
of the Great American Entities has contributed (or had any obligation of any sort) in the last six (6) years to a plan that is subject
to Section&nbsp;412 of the Code or Section&nbsp;302 or Title&nbsp;IV of ERISA.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(f)   None
of the Great American Entities has maintained, established, sponsored, participated in or contributed to, or is or has been obligated
to contribute to, or has otherwise incurred any obligation or liability (including any contingent liability) under, any Multiemployer
Plan in the last six (6) years. None of the Great American Entities (i) has maintained, established, sponsored, participated in or contributed
to any multiple employer plan or to any plan described in Section 413 of the Code or (ii) has any Liability by reason of being considered
a single employer with any other Person under Section 414 of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(g)   No
Benefit Plan provides, or reflects or represents any Liability to provide post-termination or retiree life insurance, or health benefits
to any Business Employee or dependent or beneficiary thereof for any reason, except as may be required by COBRA or other applicable statute
at the sole expense of the Business Employee or the Business Employee&rsquo;s dependent or beneficiary, and none of the Great American
Entities has any material Liability to any Business Employee (either individually or to Business Employees as a group) or any dependent
or beneficiary thereto who would be provided with life insurance, health benefits after termination of employment, except to the extent
required by COBRA or other applicable legal requirement at the sole expense of the participant or the participant&rsquo;s dependent or
beneficiary.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(h)   Neither
the execution and delivery of this Agreement nor the consummation of the Transactions could, either alone or in combination with another
event, (i)&nbsp;entitle any Business Employee to any compensation or benefit (including severance pay or any material increase in severance
pay, golden parachute, bonus or otherwise), (ii)&nbsp;accelerate the time of payment, funding or vesting of any compensation or benefit
due to any Business Employee, (iii)&nbsp;increase or otherwise materially enhance any compensation or benefit due to any such Business
Employee, (iv) result in the acceleration or forgiveness (in whole or in part) of any outstanding loan to any Business Employee, (v) require
any contributions or payments to fund any obligations under any Transferred Benefit Plan, (vi) result in any limitation on the ability
of the Company to amend or terminate any Transferred Benefit Plan, or (vii) result in any &ldquo;excess parachute payments&rdquo; within
the meaning of Section 280G of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.10 <U>Employees;
Labor Matters</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   The
Business Employees include all employees primarily dedicated to the Businesses. There are no Business Employees who are not primarily
dedicated to the Businesses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   As
of the Execution Date, BR Financial and its Subsidiaries (including the Great American Entities) are not party to or otherwise bound by
any collective bargaining agreement or other agreement with a labor union, works council or like organization with respect to any Business
Employees. As of the Execution Date, there is no pending demand for recognition or any other request or demand from a labor organization
for representative status with respect to any Business Employee. There are no activities or proceedings by any individual or group of
individuals, including representatives of any labor organizations or labor unions, to organize any Business Employees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   As
of the Execution Date, there is no strike, lockout, slowdown, work stoppage, unfair labor practice or other material labor dispute, or
material arbitration or grievance pending or, to the Knowledge of the Company, threatened in writing against the Businesses, in each case,
that may interfere in any material respect with the respective business activities of the Businesses. BR Financial and its Subsidiaries
(including the Great American Entities) in respect of the Business Employees are in compliance in all material respects with all applicable
Laws respecting labor, employment and employment practices, civil rights, workers&rsquo; compensation, unemployment, insurance, disability,
collective bargaining, collection and payment of Tax withholding or social security taxes and any similar tax, severance pay, immigration,
affirmative action, fair employment practices, equal employment, terms and conditions of employment, meal and rest periods, leaves of
absence, employee privacy, wages (including overtime wages), compensation and hours, work time, form of contract (part-time, fixed-term,
temporary work and telework, or other regulated type of employment agreement), classification of workers (including the proper classification
of workers as independent contractors and consultants and employees as exempt or non-exempt), discrimination, harassment, equitable pay
practices, and occupational safety and health.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   BR
Financial and its Subsidiaries (including the Great American Entities) in respect of the Business Employees have conducted all of the
required immigration checks prior to any Business Employee commencing employment. All material amounts required by applicable legal requirements
or by contract to be withheld from the wages, salaries, and other payments to Business Employees have been properly and timely withheld,
and none of BR Financial and its Subsidiaries (including the Great American Entities) is liable for any material arrears of wages, compensation,
overtime, Taxes, penalties or other sums for failure to comply with any of the foregoing. Each of BR Financial and its Subsidiaries (including
the Great American Entities) has paid in full, or caused to be paid in full, to all Business Employees all wages, salaries, overtime,
commissions, bonuses, benefits and other compensation due to be paid to or on behalf of such Business Employees in all material respects.
None of BR Financial and its Subsidiaries (including the Great American Entities) has any material Liability with respect to any misclassification
of: (i)&nbsp;any Person as an independent contractor or agent of the Businesses rather than as an employee, (ii)&nbsp;any Business Employee
leased from another employer, or (iii)&nbsp;any Business Employee currently or formerly classified as exempt from overtime wages.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(e)   To
the Knowledge of the Company, no allegations of sexual harassment or sexual misconduct have been made against any Business Employee or
Former Business Employee within the past three&nbsp;(3) years. Within the past three&nbsp;(3) years, none of Sellers or any of their Affiliates
have been involved in any proceedings, or entered into any settlement agreements, related to allegations of sexual harassment or sexual
misconduct by any Business Employee or Former Business Employee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.11 <U>Compliance
with Laws; Licenses</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Since
January&nbsp;1, 2021, (i) each of the Businesses and the Great American Entities have not been, and are not being, conducted in violation
of any Laws, except for violations that would not, individually or in the aggregate, reasonably be expected to be material to the Businesses
or the Great American Entities, taken as a whole, (ii) none of the Great American Entities nor any of their Affiliates have received any
written communication, or, to the Knowledge of the Company, any oral communication, alleging any noncompliance with respect to the Businesses
or such Great American Entities with any Laws, except as would not, individually or in the aggregate, reasonably be expected to be material
to the Great American Entities or the Businesses, taken as a whole, or prevent, materially delay or materially impair the consummation
of the Transactions or the ability of the Company and its Affiliates to perform their respective obligations under this Agreement or the
Ancillary Agreements. To the Knowledge of the Company, no investigation by any Governmental Entity regarding any such violation of any
Law is pending or threatened.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   Since
January 1, 2021, the Great American Entities have held, and currently hold, all Permits necessary to conduct the Businesses as presently
conducted (the &ldquo;<U>Transferred Entity Permits</U>&rdquo;), except those the absence of which would not, individually or in the aggregate,
reasonably be expected to be material to the Great American Entities or the Businesses, taken as a whole, or prevent, materially delay
or materially impair the consummation of the Transactions or the ability of the Company and its Affiliates to perform their respective
obligations under this Agreement or the Ancillary Agreements. Except where the failure to so comply would not, individually or in the
aggregate, reasonably be expected to be material to the Businesses or the Great American Entities, taken as a whole, or prevent, materially
delay or materially impair the consummation of the Transactions or the ability of the Company and its Affiliates to perform their respective
obligations under this Agreement or the Ancillary Agreements, (i) the Great American Entities are in compliance with the terms of the
Transferred Entity Permits, (ii) each such Transferred Entity Permit is valid, subsisting and in full force and effect, and (iii) to the
Knowledge of the Company, no event has occurred that, with or without notice or lapse of time or both, would reasonably be expected to
result in the revocation, suspension or limitation of any Permits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   Since
January 1, 2019, none of Ultimate Parent nor any of its Subsidiaries nor their directors, officers, employees, or, to the Knowledge of
Company, agents or third-party representatives, in each case, solely with respect to the Businesses: (i) has made, authorized, solicited,
offered or received any bribe, unlawful rebate, payoff, influence payment, or kickback, (ii) has established or maintained, or is maintaining,
any unlawful fund of monies or properties with respect to the Businesses or the Great American Entities, (iii) has used or is using any
funds of the Businesses or the Great American Entities for any illegal contributions, gifts, entertainment, hospitality, travel, or other
unlawful expenses, (iv)&nbsp;has violated or is violating in any respect any Anticorruption Laws, or (v) has, directly or indirectly,
made, offered, authorized, facilitated, received, or promised to make or receive, any payment, contribution, gift, entertainment, bribe,
rebate, kickback, financial or other advantage, or anything else of value, regardless of form or amount, to or from any official of a
Governmental Entity, any officer or employee of any corporation or other entity owned or controlled by any Governmental Entity, or any
other Person in violation of Anticorruption Laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   Neither
the Great American Entities nor their Affiliates (to the extent related to the Businesses), nor any of their respective directors, officers
or employees, or, to the Knowledge of the Company, agents or third-party representatives, in each case solely with respect to the Businesses,
is currently or has been, since January 1, 2019: (i)&nbsp;a Sanctioned Person; (ii)&nbsp;operating in, organized in, conducting business
with, or otherwise engaging in dealings with or for the benefit of any Sanctioned Person or in any Sanctioned Country; or (iii)&nbsp;otherwise
in violation of any Sanctions Laws. Neither the Great American Entities nor their Affiliates (to the extent related to the Businesses),
nor any of their respective directors, officers or employees, or, to the Knowledge of the Company, agents or third-party representatives
is or has been the subject of any investigation, inquiry or enforcement proceedings by any Governmental Entity regarding any offense or
alleged offense under Sanctions Laws (including by virtue of having made any disclosure relating to any offense or alleged offense), and,
to the Knowledge of Company, no such investigation, inquiry or proceedings have been threatened and there are no circumstances likely
to give rise to any such investigation, inquiry or proceedings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.12 <U>Material
Contracts</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   <U>Section&nbsp;3.12(a)</U>
of the Disclosure Letter sets forth, as of the Execution Date, a correct and complete list of each of the following Contracts, except
for any Benefit Plan, to which (y)&nbsp;any of the Great American Entities is a party or by which any Great American Entity or the Businesses
or any of their respective assets is bound or (z) to which Ultimate Parent or any of its Subsidiaries is bound with respect to the Businesses
(each, a &ldquo;<U>Material Contract</U>&rdquo;):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   any
Lease;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   each
Contract (or group of related Contracts with respect to a single transaction or series of related transactions) providing for or that
is expected to result in, performance or services or delivery of goods or materials to or by the Great American Entities or the Businesses
of any amount or value reasonably expected to exceed $100,000 in any twelve (12)-month period;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iii)   each
Contract pursuant to which any Great American Entity, or Ultimate Parent or any of its Subsidiaries in respect of the Businesses, grants
or is granted a license, covenant not to sue or similar right or permission under or with respect to any Intellectual Property material
to any of the Businesses, or otherwise agrees to limit its use or exploitation of any material Owned Intellectual Property in any material
respect (including pursuant to a trademark coexistence agreement, consent agreement or similar arrangement), but excluding, in each case,
non-exclusive licenses, covenants not to sue or similar non-exclusive rights or permissions granted (A)&nbsp;to any Great American Entity,
or Ultimate Parent or any of its Subsidiaries, for their use of generally commercially available Software or IT Assets licensed or provided
on standard terms and conditions or (B) in the ordinary course of business to (1)&nbsp;customers for their use of products or services
provided as part of the Businesses or (2)&nbsp;suppliers for their supply of goods or services to or on behalf of any Great American Entity,
or Ultimate Parent or any of its Subsidiaries;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iv)   each
Contract providing for the development or acquisition of any Intellectual Property, or IT Assets material to the Businesses, other than
(A)&nbsp;invention assignment agreements entered into with employees, contractors or consultants or (B)&nbsp;non-exclusive rights to access
or use generally commercially available IT Assets licensed or provided on standard terms and conditions;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(v)   any
partnership agreement, limited liability agreement, profit-sharing (or loss-sharing) arrangement, affiliation agreement, material marketing
agreement, co-referral agreement and any other Contract that creates a strategic alliance, joint venture or similar arrangement, including
any Contract involving co-investment or any ownership interest in any other Person or business enterprise;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(vi)   each
Contract (A) entered into at any time since January 1, 2022, pursuant to which any of the Great American Entities, or Ultimate Parent
or any of its Subsidiaries in respect of the Businesses, acquired another operating business or (B) that contains indemnities or other
obligations (including &ldquo;earnout&rdquo; or other contingent payment obligations) that are a continuing material obligation of any
Great American Entity or the Businesses, or Ultimate Parent or any of its Subsidiaries in respect of the Businesses, in excess of $50,000;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(vii)   each
Contract that contains a put, call, right of first refusal, right of first offer or similar right pursuant to which a Great American Entity
or the Businesses, or Ultimate Parent or any of its Subsidiaries in respect of the Businesses, could be required to, directly or indirectly,
purchase or sell, as applicable, any securities, capital stock or other Equity Interests of any Person, or any business or assets with
a value in excess of $100,000;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(viii)   each
Contract that prohibits the payment of dividends or distributions in respect of the capital stock, membership interests, partnership interests
or other Equity Interests of any Great American Entity, the pledging of the membership interests or other Equity Interests of any Great
American Entity or the incurrence of indebtedness by any Great American Entity or the Businesses;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ix)   each
Contract that (A)&nbsp;imposes a material restriction on (1) the geographies or businesses in which any Great American Entity or the Businesses,
or Ultimate Parent or any of its Subsidiaries in respect of the Businesses, may operate, including restrictions on soliciting contractors,
suppliers or customers or (2) the right to use or exploit any assets used in the Businesses, (B)&nbsp;contains exclusivity obligations
or similar restrictions binding on any Great American Entity or the Businesses, or Ultimate Parent or any of its Subsidiaries in respect
of the Businesses, or that would be binding on any Great American Entity or Affiliates thereof after Closing or (C)&nbsp;pursuant to which
any Great American Entity or the Businesses, or Ultimate Parent or any of its Subsidiaries in respect of the Businesses, provides any
material pricing, discounts or benefits that change based on the pricing, discounts or benefits offered to other customers (or similar
restrictions that prevent freely setting prices), including agreements containing &ldquo;most favored nation&rdquo; provisions;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(x)   each
Contract relating to or otherwise evidencing indebtedness for borrowed money (including accrued and unpaid interest, and any prepayment
fees or penalties), or obligations, contingent or otherwise, for reimbursement under letters of credit or similar credit, performance,
bank guarantees, surety transactions or similar facilities in amounts in excess of $20,000 individually or guaranteeing any such obligations
in excess of such amounts;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(xi)   each
Contract involving or relating to a capital expenditure or containing a future or remaining commitment by the Great American Entities
or the Businesses, or Ultimate Parent or any of its Subsidiaries in respect of the Businesses, in excess of $50,000;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(xii)   each
settlement agreement or similar Contract relating to any Action (including any agreement under which any employment-related claim is settled)
entered into by the Great American Entities or the Businesses, or Ultimate Parent or its Subsidiaries in respect of the Businesses, that
imposes any material continuing obligations on such Persons;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(xiii)   each
Contract with a Governmental Entity;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(xiv)   each
material Intercompany Agreement; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(xv)   each
Contract with a Key Employee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   The
Company has made available to Buyers prior to the Execution Date current and complete copies of all written Material Contracts (including,
for the avoidance of doubt, all amendments, schedules and exhibits thereto). Each Material Contract is valid, binding and enforceable
against the Great American Entities, or Ultimate Parent or any of its Subsidiaries in respect of the Businesses, as the case may be, and,
to the Knowledge of the Company, each other party thereto, and is in full force and effect, except for such failures to be valid and binding
or to be in full force and effect as would not, individually or in the aggregate, reasonably be expected to be material to the Businesses
or the Great American Entities, taken as a whole. There is no material breach or violation of, or default under, any such Material Contract
by any Great American Entity or Ultimate Parent or its Subsidiaries in respect of the Businesses or, to the Knowledge of the Company,
any counterparty thereto, and no event has occurred that, with the lapse of time or the giving of notice or both, would constitute a default
thereunder by any Great American Entity the Businesses, or Ultimate Parent or any of its Subsidiaries in respect of the Businesses, or
would permit or cause the termination or modification thereof, in each case except as would not, individually or in the aggregate, reasonably
be expected to be material to the Businesses or the Great American Entities, taken as a whole.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.13 <U>Real
Property</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   The
Great American Entities do not own, and in the last five (5) years have not owned, any real property.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   <U>Section&nbsp;3.13(b)</U>
of the Disclosure Letter sets forth a correct and complete list, as of the Execution Date, of all real property leased or subleased to
any Great American Entity or, to the extent related to the Businesses, Affiliates of the Great American Entities (collectively, the &ldquo;<U>Leased
Real Property</U>&rdquo;) and a list of all leases, subleases, licenses or similar agreements (the &ldquo;<U>Leases</U>&rdquo;) with respect
to the Leased Real Property. Except as would not, individually or in the aggregate, reasonably be expected to be material to the Businesses
or the Great American Entities, taken as a whole, (i)&nbsp;the Great American Entities or, to the extent related to the Businesses, Affiliates
of the Great American Entities, as applicable, have a valid and enforceable leasehold interest in all Leased Real Property, free and clear
of all Liens, except Permitted Liens, and (ii)&nbsp;there exists no default or event of default on the part of Sellers or their Affiliates,
or, as of the Execution Date, to the Knowledge of the Company, any other party thereto, under the Leases. There are no leases, subleases,
licenses or similar agreements granting to any other Person the right of use or occupancy of any portion of such parcel of Leased Real
Property during the term of the Leases.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   Except
as would not reasonably be expected to be material to the Businesses or the Great American Entities, taken as a whole, (i)&nbsp;Sellers
and their Affiliates have good, valid and marketable title to, or a valid license or leasehold interest in, all of its tangible assets,
free and clear of any and all Liens other than Permitted Liens and (ii)&nbsp;Ultimate Parent and its Subsidiaries have good, valid and
marketable title to all of the assets reflected on the Financial Statements as being owned by them (except to the extent that such assets
have been disposed after the date of such Financial Statement), free and clear of any and all Liens other than Permitted Liens. All buildings,
structures, improvements, fixtures, building systems and equipment, and all components thereof, included in the Leased Real Property are
in good condition and repair in all material respects and are reasonably sufficient for the operation of the Businesses in all material
respects.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.14 <U>Environmental
Matters</U><FONT STYLE="font-size: 10pt">. Except for such matters that would not, individually or in the aggregate, reasonably
be expected to be material to the Businesses or the Great American Entities, taken as a whole: (a)&nbsp;since January 1, 2021, the Businesses
have been conducted in compliance with all applicable Environmental Laws; (b)&nbsp;the Businesses are in possession of, all Permits required
under Environmental Laws for the operation of the Businesses as presently conducted; (c)&nbsp;the Great American Entities, and Ultimate
Parent or its Subsidiaries in respect of the Businesses, have not received any written notice from any Governmental Entity of any violation
of any Environmental Law, the substance of which has not been resolved as of the Execution Date; (d)&nbsp;to the Knowledge of the Company,
no Hazardous Substance has been generated, treated, stored, transported, handled, discharged, disposed of, dumped, injected, pumped,
deposited, spilled, leaked, emitted or otherwise released, or exposed to any Person, and no location, property or facility now or previously
owned, leased or operated by Great American Entities, or Ultimate Parent and its Subsidiaries in respect of the Businesses, including
any Leased Real Property, is contaminated by any Hazardous Substance in violation of Environmental Law or otherwise in a manner that
would reasonably be expected to result in liability under Environmental Laws to the Businesses; and (e)&nbsp;no Action is pending or
threatened in writing against the Great American Entities under any Environmental Law. The Company has made available to Buyers any and
all material environmental reports, studies, audits, sampling data, site assessments, and other similar documents prepared since January
1, 2020 with respect to the business or assets of the Great American Entities, or Ultimate Parent and its Subsidiaries in each case solely
in respect of the Businesses, including with respect to any Leased Real Property or any real property formerly owned, operated or leased
by thereby, related to Permits or compliance with Environmental Laws.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.15 <U>Taxes</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   All
income and other material Tax Returns required to be filed by or with respect to each of the Great American Entities or the Businesses
have been duly and timely filed (taking into account any applicable extension of time within which to file).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   Each
such Tax Return is complete and correct in all material respects, and all material Taxes of, or required to be paid by, each of the Great
American Entities or arising out of, relating to, or in respect of the Businesses (whether or not shown on any Tax Returns) have been
timely paid in full. The charges, accruals, and reserves with respect to Taxes provided for on the face of the Financial Statements are
adequate and are at least equal to the liability of the Great American Entities for Taxes as of the date thereof, and all such charges,
accruals, or reserves for Taxes, as adjusted for operations and transactions through the Closing Date, are adequate to cover such Taxes
of the Great American Entities through the Closing Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   Each
Great American Entity has complied in all material respects with all applicable Laws relating to the withholding, collection and remittance
of Taxes (including information reporting requirements), and has duly and timely made deductions and withholdings for or on account of
all material amounts required pursuant to applicable Law to have been so deducted or withheld, including in connection with amounts paid
or owing to or from any employee, independent contractor, creditor, customer, stockholder, member, or third party or with respect to the
distributive share of any income of a Great American Entity allocable to any partner, member, or other direct or indirect owner of an
equity interest in such Great American Entity, and all amounts so deducted or withheld have been duly and timely paid in full to the relevant
Tax Authority.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   In
the past two (2) years, no Great American Entity has been a &ldquo;distributing corporation&rdquo; or a &ldquo;controlled corporation&rdquo;
(in each case, within the meaning of Section 355(a)(1)(A) of the Code) in connection with a distribution intended to qualify under Section&nbsp;355(a)
of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(e)   No
Great American Entity has been notified in writing by any Tax Authority of any audit, investigation, examination, or administrative or
judicial proceeding with respect to any Great American Entity in respect of a material amount of Taxes that is contemplated, and no such
audit, investigation, examination, or administrative or judicial proceeding is pending or being conducted. No deficiency with respect
to material Taxes has been claimed, proposed, asserted, or assessed in writing against or with respect to any Great American Entity that
has not been fully paid, withdrawn, or finally settled. No waiver, modification, or extension of any statute of limitations has been entered
into, given, or requested with respect to any material Taxes for which any Great American Entity is liable, any material Tax Returns of
any Great American Entity, or any material Taxes or Tax Returns with respect to the Businesses, in each case, that remains in effect or
is currently pending, <U>it being understood</U> that any extension of time to file Tax Returns obtained in the ordinary course of business
shall not be treated as an extension of a statute of limitations for this purpose solely as a result of the statute of limitations running
from the extended rather than the unextended due date or from the filing of the Tax Return on or before the extended due date. No Great
American Entity is the beneficiary of any extension of time within which to file any income or other material Tax Return, other than any
extension obtained in the ordinary course of business or any extension that does not extend past the Closing. There are no Liens for Taxes
(other than Permitted Liens) on any of the assets of any Great American Entity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(f)   None
of the Great American Entities has participated in any &ldquo;listed transaction&rdquo; within the meaning of U.S. Treasury Regulations
Section 1.6011-4(b)(2).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(g)   As
of the Contribution Date and at all subsequent times through the Closing, the Company will be treated and properly classified as a partnership
(other than a publicly traded partnership) for U.S. federal and applicable state and local income Tax purposes. At no time has the Company
ever been treated or properly classified as an association taxable as a corporation for U.S. federal and applicable state and local income
Tax purposes. No election has been filed by or with respect to the Company under Treasury Regulations Section&nbsp;301.7701-3 to treat
the Company as an association taxable as a corporation for U.S. federal income Tax purposes. Each Great American Entity is, and at all
times since its formation has been, properly classified as a partnership or an entity disregarded as an entity separate from its owner
for all U.S. federal and applicable state and local income Tax purposes. <U>Section&nbsp;3.15(g)</U> of the Disclosure Letter sets forth,
for each Great American Entity, (i) its jurisdiction of organization (and, if different, its jurisdiction of Tax residence), (ii) the
holders of its equity interests, and (iii)&nbsp;its entity classification for U.S. federal income Tax purposes (including any entity classification
election in effect pursuant to Treasury Regulations Section 301.7701-3, the classification so elected, and the effective date of such
election). None of the assets of any of the Great American Entities is an interest in a partnership for U.S. federal income tax purposes.
B. Riley A&amp;V has a valid election in effect under Section 754 of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(h)   For
any taxable period during which any Great American Entity was treated as a partnership for U.S. federal income tax purposes, such Great
American Entity (a &ldquo;<U>Partnership Entity</U>&rdquo;) has not made any election under Section 1101(g)(4) of the Bipartisan Budget
Act of 2015 and has not failed to make any election that was available to be made by it under Section 6226 of the Code (or a similar provision
of state, local, or other Tax Law).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(i)   No
Great American Entity is or has been subject to Tax in a country other than the country of its organization or formation by virtue of
being treated as a resident, or having a permanent establishment, place of business, or taxable presence in such jurisdiction. No jurisdiction
in which a Great American Entity does not file a Tax Return of a particular type has asserted in writing that such Great American Entity
is or may be subject to Taxes of such type, or required to file Tax Returns of such type, in such jurisdiction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(j)   No
Great American Entity (i) is or has been a member of any affiliated, consolidated, combined, unitary, fiscal unity, or other group for
purposes of filing Tax Returns or paying Taxes (other than any such group the common parent of which is Ultimate Parent) or (ii)&nbsp;has
any liability for any Tax of any other Person (other than another Great American Entity) under Treasury Regulations Section 1.1502-6 (or
any similar provision of state, local or non-U.S. Tax Law) or other applicable Law, as transferee or successor, by Contract or otherwise
(other than pursuant to customary commercial, employment, leasing or financing Contracts not primarily related to Taxes and entered into
in the ordinary course of business). No Great American Entity is a party to or bound by any Tax sharing, allocation, indemnity or similar
agreement (other than pursuant to customary commercial, employment, leasing or financing Contracts not primarily related to Taxes and
entered into in the ordinary course of business).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(k)   No
Great American Entity will be required to include any material item of income in, or exclude any material item of deduction from, taxable
income for any taxable period (or portion thereof) beginning after the Closing Date as a result of any (i) change in, or improper use
of a, method of accounting prior to the Closing, including under Section 481 of the Code (or any predecessor provision or any similar
provision of state, local, or non-U.S. Tax Law), (ii)&nbsp;&ldquo;closing agreement&rdquo; as described in Section 7121 of the Code (or
any similar provision of state, local, or non-U.S. Tax Law) executed prior to the Closing, (iii) installment sale, open transaction disposition,
intercompany transaction entered into, or intercompany account made or existing prior to the Closing, or (iv) prepaid amount received
or deferred revenue accrued prior to the Closing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(l)   No
Great American Entity has entered into a &ldquo;closing agreement&rdquo; as described in Section 7121 of the Code (or any predecessor
provision or any similar provision of state, local, or non-U.S. Tax Law), advance pricing agreement or other written agreement with a
Governmental Entity regarding Taxes or Tax matters, or received a private letter ruling, technical advice memorandum or similar ruling
from any Tax Authority, in each case, that are reasonably expected to affect the Great American Entities after the Closing, and no request
for any such closing agreement, advance pricing agreement or other written agreement or private letter ruling, technical advice memorandum
or similar ruling is currently pending.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(m)   Each
Great American Entity is in material compliance with the requirements of any Tax exemption, Tax holiday, or Tax incentive arrangements
to which any Great American Entity is a party, and no such Tax exemption, Tax holiday, or Tax incentive arrangements will be adversely
affected by the transactions contemplated by this Agreement, including the Pre-Closing Reorganization.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(n)   Each
Great American Entity is registered for the purposes of VAT where it is required to be so registered and has complied with all applicable
Laws in relation to VAT.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(o)   No
interest in any Great American Entity is a &ldquo;United States real property interest&rdquo; within the meaning of Section 897(c)(1)
of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.16 <U>Intellectual
Property; Information Technology; Privacy</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   <U>Section&nbsp;3.16(a)</U>
of the Disclosure Letter sets forth a true and complete list, as of the Execution Date, of all Intellectual Property that is Registered
and owned or purported to be owned by any Great American Entity (together with all other Intellectual Property owned by or purported to
be owned by any Great American Entity, collectively, the &ldquo;<U>Owned Intellectual Property</U>&rdquo;), indicating for each item the
owner, registration or application number, registration or application date and the applicable filing jurisdiction (or, in the case of
an Internet domain name or social media account, the applicable domain name registrar or host or platform).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   The
Great American Entities&nbsp;exclusively own, and immediately following the Closing will continue to own, all Owned Intellectual Property,
free and clear of all Liens (other than Permitted Liens). All material Owned Intellectual Property is subsisting, valid and enforceable
(provided that the foregoing representation regarding validity and enforceability as applied to patents is made subject to the Knowledge
of the Company), and is not subject to any Order that materially impairs or limits, or any Action (whether pending or threatened in writing)
that challenges, the validity, scope or enforceability of, or any Great American Entity&rsquo;s ownership or right to use or exploit,
any such material Owned Intellectual Property.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   Each
of the Great American Entities owns or otherwise has a valid license or right to use all material Intellectual Property used in, or practiced
by, the conduct of the Businesses, and will continue to have such rights immediately after Closing and the consummation of the Transactions
without termination, suspension, impairment, loss or acceleration of any material right or obligation (and without giving rise to any
right of any Person to so terminate, suspend, impair or accelerate any material right or obligation) with respect to such Intellectual
Property. Except for IT Assets provided or made accessible under the Transition Services Agreement, neither Sellers nor any of their Affiliates
(excluding the Great American Entities) shall, immediately following consummation of the Transactions, own any Intellectual Property material
to the conduct of the Businesses, other than Seller Names.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   To
the Knowledge of the Company, no third Person is infringing, misappropriating or otherwise violating any Owned Intellectual Property,
in each case of the foregoing in any material respect. In the past three (3) years, no Seller nor any of their Affiliates (including Great
American Entity) has brought or threatened in writing any Action (including any &ldquo;cease and desist&rdquo; letter or invitation to
take a license) against any other Person alleging any such infringement, misappropriation, or other violation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(e)   Within
the past three (3) years, (i) the conduct of the Businesses has not infringed, misappropriated or otherwise violated, and will not immediately
following the Closing (solely to the extent operated in a manner consistent with the manner operated as of immediately prior to Closing)
infringe, misappropriate or otherwise violate, any Intellectual Property rights of any other Person, and (ii) there have been no Actions
(including any &ldquo;cease and desist&rdquo; letter or invitation to take a license) alleging that the Company or any of its Affiliates
has infringed, misappropriated or otherwise violated any right, title or interest in any Intellectual Property, in each case, except as
would not, individually or in the aggregate, reasonably be expected to be material to the Businesses or the Great American Entities, taken
as a whole.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(f)   All
current and former employees, officers, agents, contractors and consultants, independent contractors who have contributed to, developed
or conceived any Intellectual Property material to the Businesses within the scope of their employment or engagement for the Great American
Entities, or Sellers or any of their Affiliates with respect to the Businesses, have presently and validly assigned to one or more of
the Great American Entities, Sellers or their Affiliates, all of their right, title and interest in and to such Intellectual Property
pursuant to a written agreement, or all such rights have otherwise vested with the Great American Entities by operation of law. No such
Person retains or, to the Knowledge of the Company, claims to retain, any right, title or interest in or to any such Intellectual Property
or any other Owned Intellectual Property.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(g)   Neither
the Great American Entities, nor Ultimate Parent or its Subsidiaries with respect to the Businesses, have used, modified, incorporated,
linked, distributed or made available for remote access any Software that is subject to any &ldquo;open source,&rdquo; &ldquo;copyleft&rdquo;
or similar obligation in a manner that requires that any proprietary Software material to the Businesses that is owned by the Great American
Entities, or by Ultimate Parent or its Subsidiaries with respect to the Businesses, be (i) disclosed, distributed or otherwise made available
or accessible in source code format, (ii) licensed for the purpose of permitting others to modify or prepare derivative works, or (iii)
distributed or otherwise made available for use on a no-fee or low-fee basis. No material source code constituting Owned Intellectual
Property has been disclosed, licensed, released, distributed, escrowed or made available to or for any third party, and no Person (other
than employees or contractors of the Great American Entities, or the Ultimate Parent or its Subsidiaries, in each case, subject to written
and valid confidentiality agreements in favor thereof) has been granted any rights of access or use with respect thereto. The Great American
Entities, and Ultimate Parent and its Subsidiaries with respect to the Businesses, have complied in all material respects with any conditions
imposed on them as a result of its use, modification, incorporation, linking to, or distribution of any Software material to the Businesses
and that is subject to any &ldquo;open source&rdquo; license or similar obligation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(h)   The
Great American Entities, and Ultimate Parent and its Subsidiaries with respect to the Businesses, have implemented commercially reasonable
policies and procedures and have used reasonable best efforts to (i)&nbsp;maintain and protect the confidentiality of any Trade Secrets
material to the Businesses or the Great American Entities and (ii)&nbsp;protect the security and integrity of the IT Assets owned by or
purported to be owned by any Great American Entity (or Ultimate Parent and its Subsidiaries with respect to the Businesses) (the &ldquo;<U>Owned
IT Assets</U>&rdquo;), or, to the extent reasonably within the control of Ultimate Parent or its Subsidiaries (including the Great American
Entities), IT Assets otherwise used or held for use in the Businesses, in each case, together with all information and transactions stored
or contained therein or transmitted thereby, including by implementing commercially reasonable backup and disaster recover measures and
procedures.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(i)   To
the Knowledge of the Company, within the past three (3) years, there has been no failure of, security breach of or unauthorized access
to any Owned IT Assets or other IT Assets used or held for use in the Businesses, or any unauthorized access, use or disclosure of Trade
Secrets, in each case, that is material to the Businesses. None of the IT Assets or Software used or held for use in the Businesses, including
any Business Software, contain or make available any material disabling codes or instructions, spyware, Trojan horses, worms, viruses
or other Software routines that facilitate or cause unauthorized access to, or disruption, impairment, disablement, or destruction of,
Software, data or other materials.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(j)   Within
the past three (3) years, except as would not, individually or in the aggregate, reasonably be expected to be material to the Businesses
or to the Great American Entities, taken as a whole, (i) there has been no unauthorized access, use or other processing of, any Personal
Information collected or otherwise processed in connection with the Businesses, and (ii) no Action is pending or, to the Knowledge of
the Company, threatened in writing alleging any unauthorized access, use or processing of Personal Information, or any other violation
of applicable Privacy Commitments, in each case, in connection with the conduct of the Businesses or otherwise by any of the Great American
Entities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(k)   The
Great American Entities, and Ultimate Parent and its Subsidiaries with respect to the Businesses, have at all times within the past three
(3) years, complied in all material respects with all applicable Privacy Commitments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(l)   The
consummation of the Transactions, including the transfer of Personal Information and other data held or processed by the Great American
Entities or otherwise in connection with the Businesses in connection therewith, does not and will not violate in any material respect
any Privacy Commitments, or require any notice to, or consent of, any Governmental Entity, or any Person to whom such Personal Information
or other data relates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(m)   No
license or other right with respect to Intellectual Property is required for the Great American Entities to operate, in a manner consistent
with the manner operated in connection with the Businesses during the twelve (12) months prior to Closing, any Business Software, other
than Intellectual Property licensed (i) under Contracts identified in <U>Section&nbsp;3.16(m)</U> of the Disclosure Letter, (ii) under
&ldquo;open source&rdquo; or similar licenses that are freely available without cost or (iii) general purpose commercially available Software.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.17 <U>Insurance</U><FONT STYLE="font-size: 10pt">.
As of the Execution Date, all insurance policies maintained by the Great American Entities or by their Affiliates in respect of the Businesses
(the &ldquo;<U>Insurance Policies</U>&rdquo;) are in full force and effect, subject to the Bankruptcy and Equity Exception, and all premiums
due with respect to all Insurance Policies have been paid, with such exceptions that would not, individually or in the aggregate, reasonably
be expected to be material to the Great American Entities or the Businesses, taken as a whole. The Great American Entities, or their
Affiliates in respect of the Businesses, have not taken any action or failed to take any action that (including with respect to the Transactions),
with notice or lapse of time or both, would constitute a breach or default, or permit a termination of any of the Insurance Policies,
and to the Knowledge of the Company, no event has occurred which, with notice or lapse of time, or both, would reasonably be expected
to result in default under, cancellation of or termination of any such policies. Sellers have made available to Buyers all material historical
claims reports for the past three (3) years. To the Knowledge of the Company, all material occurrences that could give rise to a claim
have been reported to the current insurance carriers covering the Company or applicable Great American Entity.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.18 <U>Related-Party
Contracts</U><FONT STYLE="font-size: 10pt">. <U>Section&nbsp;3.18</U> of the Disclosure Letter lists all Contracts as of the Execution
Date to which any Great American Entity, on the one hand, and Ultimate Parent or any of its Subsidiaries (other than any Great American
Entity), on the other hand, are parties or are otherwise bound or affected, other than any employment, bonus, indemnity and similar arrangements
with respect to directors and officers of the Great American Entities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.19 <U>Brokers
and Finders</U><FONT STYLE="font-size: 10pt">. None of the Great American Entities or any of their respective directors or officers,
as applicable, has employed any investment banker, broker or finder or incurred or will incur any liability for any brokerage payments,
investment banking fees, commissions, finders&rsquo; fees or other similar payments in connection with the Transactions, except that
B.&nbsp;Riley Advisory and B.&nbsp;Riley Retail have employed Moelis &amp; Company as a financial advisor in connection with the Transactions,
whose fees shall be fully paid by Sellers or shall be paid at Closing as Reimbursable Company Transaction Expenses.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.20 <U>Sufficiency
of Assets</U><FONT STYLE="font-size: 10pt">. Subject to the exclusions and limitations in the immediately following sentence, immediately
following the Closing, the Great American Entities will own or have the right to use all of the assets, properties and rights, whether
tangible or intangible, that are necessary and sufficient to conduct the Businesses in all material respects as conducted as of the Execution
Date. Notwithstanding the foregoing, it is understood and agreed that: (a)&nbsp;the Great American Entities do not include the Excluded
Subsidiaries, (b)&nbsp;certain services to be provided under the Transition Services Agreement are being provided for only a limited
period of time following the Closing, in each case according to the terms and conditions of the Transition Services Agreement, (c)&nbsp;services
set forth in Schedule B to the Transition Services Agreement will not be provided following the Closing, and (d)&nbsp;the immediately
preceding sentence assumes the receipt by Buyers and their Affiliates of all necessary authorizations, approvals, consents or waivers
set forth in <U>Section&nbsp;3.04</U> of the Company Disclosure Letter and the accuracy of the representation of the Buyers in <U>Section&nbsp;4.03(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.21 <U>Key
Customers</U><FONT STYLE="font-size: 10pt">. <U>Section&nbsp;3.21</U> of the Disclosure Letter sets forth a list of the Key Customers
as of the Execution Date. Since June 30, 2023, no such Key Customer has (i)&nbsp;cancelled or terminated its relationship (whether related
to payment, price or otherwise) with any of the Great American Entities or the Businesses or materially reduced or changed in any material
and adverse manner to the Businesses the material terms on which such Key Customer conducts business therewith or (ii)&nbsp;to the Knowledge
of the Company, notified the Great American Entities in writing that it intends to terminate its relationship, materially reduce its
business with the Businesses or change in any material and adverse manner to the Businesses the material terms on which such Key Customer
conducts business with the Businesses or the Great American Entities. None of the Great American Entities is, or during the three (3)
years prior to the Execution Date, has been, engaged in any material dispute with any Key Customer.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;3.22 <U>No Other
Representations or Warranties</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Except
for the representations and warranties expressly set forth in <U>Article&nbsp;II</U>, this <U>Article&nbsp;III</U> or in any Ancillary
Agreement, none of the Company, or any other Person on behalf of the Company makes (and the Company, on behalf of itself and its Subsidiaries
and Affiliates, hereby disclaims) any other express or implied representation or warranty with respect to Sellers, the Great American
Entities or their respective Affiliates or any of their respective businesses, operations, assets, liabilities, conditions (financial
or otherwise) or prospects in connection with this Agreement and the Transactions (including any implied warranties that may otherwise
be applicable because of the provisions of the Uniform Commercial Code or any other applicable Law, including the warranties of merchantability
and fitness for a particular purpose) or with respect to the accuracy or completeness of any other information provided, or made available,
to Buyers or any of their Subsidiaries or their respective Affiliates in connection with the Transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   The
Company acknowledges and agrees that, except for the representations and warranties expressly set forth in <U>Article&nbsp;IV</U> or any
Ancillary Agreement, neither Buyers nor any other Person on behalf of Buyers has made any express or implied representation or warranty
with respect to the Transactions (including any implied warranties that may otherwise be applicable because of the provisions of the Uniform
Commercial Code or any other applicable Law, including the warranties of merchantability and fitness for a particular purpose), and neither
the Company nor any of its Affiliates have relied on any representation or warranty other than those expressly set forth in <U>Article&nbsp;IV</U>
or such Ancillary Agreements; <U>provided</U>, <U>however</U>, that, notwithstanding anything to the contrary set forth in the foregoing
provisions of this <U>Section&nbsp;3.22(b)</U>, nothing in this <U>Section&nbsp;3.22(b)</U> shall limit the Company&rsquo;s remedies with
respect to claims of Fraud or Willful Breach in connection with, arising out of or otherwise related to the express written representations
and warranties made by Buyers in this Agreement or any Ancillary Agreement.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">Article&nbsp;IV</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">Representations and Warranties of BuyerS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">Each Buyer, severally and not
jointly and only with respect to itself, hereby represents and warrants to Sellers and the Company as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;4.01 <U>Organization,
Good Standing and Qualification</U><FONT STYLE="font-size: 10pt">. Such Buyer (a)&nbsp;is a legal entity duly organized, validly
existing and in good standing under the Laws of its jurisdiction of organization, (b)&nbsp;has all requisite corporate or similar power
and authority to own, lease and operate its properties and assets and to carry on its business as presently conducted and (c)&nbsp;is
qualified to do business and, to the extent such concept is applicable,&nbsp;is in good standing as a foreign corporation or other legal
entity in each jurisdiction where the ownership, leasing or operation of its assets or properties or conduct of its business requires
such qualification, except in the case of <U>clause&nbsp;(b)</U> or <U>(c)</U> where the failure to be so qualified or in good standing
or to have such power or authority would not have a Buyer Material Adverse Effect.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;4.02 <U>Authority;
Approval</U><FONT STYLE="font-size: 10pt">. Such Buyer has all requisite power and authority and has taken all action necessary
in order to execute, deliver and perform its obligations under this Agreement and the Ancillary Agreements. This Agreement has been,
and the Ancillary Agreements will be upon execution, duly executed and delivered by such Buyer and, when executed and delivered by Sellers
and the other parties hereto and thereto, will constitute a valid and binding agreement of such Buyer enforceable against such Buyer
in accordance with its terms, subject to the Bankruptcy and Equity Exception.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;4.03 <U>Governmental
Filings; No Violations; Certain Contracts</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   No
filing, notice, report or Permit under the HSR Act is required in connection with Buyers&rsquo; acquisition of the Buyer Securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   Other
than the Approvals, no expirations of waiting periods under applicable Laws are required and no notices, reports or other filings are
required to be made by such Buyer with, nor are any Permits required to be obtained by such Buyer from, any Governmental Entity in connection
with the execution, delivery and performance of this Agreement and the Ancillary Agreements by such Buyer or the consummation of the Transactions,
except those that the failure to make or obtain would not have a Buyer Material Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   The
execution, delivery and performance by such Buyer of this Agreement and the Ancillary Agreements to which it is a party do not, and the
consummation of the Transactions will not, conflict with, or result in any breach or violation of, or default (with or without notice,
lapse of time or both) under, or give rise to any right of termination, loss of rights, adverse modification of provisions, cancellation
or acceleration of any obligations under, or result in the creation of a Lien on any of the property, rights and assets of such Buyer
under any provision of (i)&nbsp;the certificate of incorporation, by-laws or comparable governing documents of such Buyer or its Affiliates,
(ii)&nbsp;any Contract binding upon such Buyer or its Affiliates or (iii)&nbsp;assuming (solely with respect to performance of this Agreement
and the Ancillary Agreements and consummation of the Transactions) compliance with the matters referred to in <U>Section&nbsp;4.03(a)</U>,
any Law or Order to which such Buyer or its Affiliates are subject or bound by, except, in the case of <U>clauses&nbsp;(ii)</U> and <U>(iii)</U>
above, for any such breach, violation, default, termination, loss, adverse modification, cancellation, acceleration or creation that would
not have a Buyer Material Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;4.04 <U>Litigation</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Except
for any Actions between or among the Buyers or their Affiliates, on the one hand, and Sellers and any Great American Entity, or any of
their Affiliates or the Businesses, on the other hand, there are no Actions pending or threatened in writing against such Buyer that would
have a Buyer Material Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   No
Buyer is a party to or subject to any Order that would have a Buyer Material Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;4.05 <U>Availability
of Funds</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Such
Buyer is a party to the equity commitment letter, dated as of the date of this Agreement, by and among Oaktree Special Situations Fund
III Master Holdings (Delaware), L.P., Oaktree Special Situations Fund III Master Holdings Parallel 2 (Delaware), L.P., Oaktree Huntington
Investment Fund II AIF (Delaware), L.P., OCM Opps XII AIV Holdings (Delaware), L.P., Oaktree London Liquid Value Opportunities Fund (VOF),
L.P., Oaktree Copley Investments, LLC, Oaktree Phoenix Investment Fund AIF (Delaware), L.P., and Oaktree Value Opportunities Fund AIF
(Delaware), L.P. (collectively, the &ldquo;<U>Equity Investors</U>&rdquo;) and Buyers (the &ldquo;<U>Equity Commitment Letter</U>&rdquo;),
pursuant to which, on the terms and subject to the conditions set forth therein, the Equity Investors have agreed to fund and invest such
amounts to and in Buyers as set forth therein, which Equity Commitment Letter provides that Sellers are third-party beneficiaries thereto
to the extent and in the circumstances expressly set forth therein. The equity financing committed pursuant to the Equity Commitment Letter
is referred to in this Agreement as the &ldquo;<U>Equity Financing</U>.&rdquo; Buyers have delivered to the Company a complete and correct
copy of the executed Equity Commitment Letter as in effect on the date of this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   The
Equity Commitment Letter is valid and binding and in full force and effect, enforceable against the Buyers and against each other party
thereto (subject to the Bankruptcy and Equity Exceptions). There are no conditions precedent or other contingencies related to the Equity
Financing, other than as expressly set forth in the Equity Commitment Letter, and, as of the Execution Date, Buyers have no reason to
believe that, assuming the satisfaction of the conditions set forth in <U>Article&nbsp;VI</U>, any of the conditions to the Equity Financing
will not be satisfied or that the Equity Financing will not be available to Buyers on the Closing Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   The
Equity Financing, when funded in accordance with the Equity Commitment Letter, will provide Buyers with cash proceeds at the Closing in
an amount sufficient to pay the Base Cash Consideration and any amounts required to be paid by Buyers to any other Person at the Closing
pursuant to this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;4.06 <U>Investment
Intent</U><FONT STYLE="font-size: 10pt">. Such Buyer is an &ldquo;accredited investor&rdquo; as defined in Regulation D promulgated
by the U.S. Securities and Exchange Commission under the Securities Act. Such Buyer is acquiring its share of the Buyer Securities solely
for its own account for investment purposes and not with a view to, or for offer or sale in connection with, any distribution thereof.
Such Buyer acknowledges that the Buyer Securities are not registered under the Securities Act, any state securities Laws or any other
applicable securities Laws, and that the Buyer Securities may not be transferred or sold except pursuant to the registration provisions
of the Securities Act or pursuant to an applicable exemption therefrom and subject to state securities Laws and regulations and any other
applicable securities Laws, as applicable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;4.07 <U>No Competitive
Assets</U><FONT STYLE="font-size: 10pt">. Neither Buyer, nor any of its Affiliates, hold, directly or indirectly, voting securities
or non-corporate interests of any entity that competes with the Businesses, other than such holdings that would not reasonably be expected
to prevent or materially delay the obtaining of any Approvals under any Antitrust Law in connection with the Transactions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;4.08 <U>Brokers
and Finders</U><FONT STYLE="font-size: 10pt">. Neither such Buyer, nor any of its Affiliates, nor any of their respective directors
or employees (including any officers), has employed any broker, finder or investment bank or has incurred or will incur any obligation
or liability for any brokerage fees, commissions or finder&rsquo;s fees in connection with the Transactions that will be owed or payable
by any of the Great American Entities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;4.09 <U>Access
and Information</U><FONT STYLE="font-size: 10pt">. Such Buyer and each of its Representatives has (a) had access to and the opportunity
to review the documents in the &ldquo;Lincoln&rdquo; virtual data room hosted by Datasite and (b) been afforded access to certain books
and records, facilities and officers, directors, managers, employees and other Representatives of Sellers for purposes of conducting
a due diligence investigation with respect to the Businesses. Such Buyer has conducted its own independent investigation of the financial
condition, results of operations, assets, liabilities, properties and projected operations of the Businesses, and, in making its determination
to proceed with the Transactions, such Buyer and each of its Affiliates have relied solely on the results of such independent investigation
and on the representations and warranties of Sellers and the Company expressly and specifically set forth in <U>Article&nbsp;II</U> and
<U>Article&nbsp;III</U> (in each case, as qualified by the Disclosure Letter with respect thereto) and any Ancillary Agreement. Such
Buyer is knowledgeable about the industries in which the Businesses and the Great American Entities operate and is capable of evaluating
the merits and risks of the Transactions and is able to bear the substantial economic risk of such investment for an indefinite period
of time.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;4.10 <U>RWI
Policy</U><FONT STYLE="font-size: 10pt">. Buyers have obtained a binder to a representations and warranties insurance policy, effective
as of the Closing (the &ldquo;<U>RWI Policy</U>&rdquo;). Prior to the date of this Agreement, Buyers have delivered to BR Financial a
correct and complete copy of such conditional binder as of the date of such delivery.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;4.11 <U>No Other
Representations or Warranties</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Except
for the representations and warranties expressly set forth in this <U>Article&nbsp;IV</U> or any Ancillary Agreement, neither Buyers nor
any other Person on behalf of Buyers makes (and Buyers, on behalf of themselves, their Subsidiaries and their respective Affiliates, hereby
disclaim) any other express or implied representation or warranty with respect to the Transactions or any of their or their Affiliates&rsquo;
respective businesses, operations, assets, liabilities, conditions (financial or otherwise) or prospects in connection with this Agreement
or the Transactions (including any implied warranties that may otherwise be applicable because of the provisions of the Uniform Commercial
Code or any other applicable Law, including the warranties of merchantability and fitness for a particular purpose) or with respect to
the accuracy or completeness of any other information provided, or made available, to Sellers and the Company or their respective Affiliates
and Representatives in connection with the Transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   Each
Buyer acknowledges and agrees that, except for the representations and warranties expressly set forth in <U>Article&nbsp;II</U> and <U>Article&nbsp;III</U>,
in each case, as qualified by the Disclosure Letter with respect thereto, and any Ancillary Agreement, none of Sellers, the Company or
their respective Subsidiaries or Affiliates or any other Person on their behalf has made any express or implied representation or warranty
with respect to Sellers, the Great American Entities, their respective Subsidiaries or their respective Affiliates (including any implied
warranties that may otherwise be applicable because of the provisions of the Uniform Commercial Code or any other applicable Law, including
the warranties of merchantability and fitness for a particular purpose), and no Buyer has relied on any representation or warranty other
than those expressly set forth in <U>Article&nbsp;II</U> and <U>Article&nbsp;III</U> (in each case, as qualified by the Disclosure Letter
with respect thereto) or any Ancillary Agreement; <U>provided</U>, <U>however</U>, that notwithstanding anything to the contrary set forth
in the foregoing provisions of this <U>Section&nbsp;4.11(b)</U>, nothing in this <U>Section&nbsp;4.11(b)</U> shall limit Buyers&rsquo;
remedies with respect to claims of Fraud or Willful Breach in connection with, arising out of or otherwise related to the express written
representations and warranties made by Sellers or the Company or their Affiliates in this Agreement or any Ancillary Agreement. Without
limiting the generality of the foregoing, each Buyer acknowledges and agrees that it has not relied on any other information provided,
or made available, to Buyers or any of their Subsidiaries or their respective Affiliates in connection with the Transactions, and that
none of Sellers, the Great American Entities, any of their respective Subsidiaries or Affiliates or any other Person shall be subject
to any liability to Buyers or any other Person resulting from (i)&nbsp;any misrepresentation or omission by Sellers, the Company or any
other Person with respect to any such information or (ii)&nbsp;Buyers&rsquo; use of, or the use by any of its Affiliates or any other
Person of, any such information, including information, documents, projections, forecasts or other material made available to Buyers,
their Affiliates or their respective Representatives in any &ldquo;data rooms,&rdquo; teaser, confidential information memorandum, management
presentations or otherwise in connection with the Transactions, except to the extent any such information is expressly included or addressed
in a representation or warranty contained in <U>Article&nbsp;II</U> and <U>Article&nbsp;III</U> (in each case, as qualified by the Disclosure
Letter with respect thereto) or in any Ancillary Agreement.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">Article&nbsp;V</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">Covenants</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.01 <U>Interim
Operations of the Businesses</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   From
the Execution Date until the earlier of the Closing and the termination of this Agreement in accordance with its terms, except (w)&nbsp;as
set forth in <U>Section&nbsp;5.01(a)</U> of the Disclosure Letter, (x)&nbsp;as otherwise expressly required by the terms of this Agreement
(including to effectuate the Pre-Closing Reorganization in accordance with <U>Section&nbsp;5.19</U>), (y)&nbsp;as required by applicable
Law or (z)&nbsp;as approved by Buyers in writing (such approval not to be unreasonably withheld or delayed), the Company shall use, and
BR Financial shall cause its Subsidiaries to use, reasonable best efforts (I) to conduct the Businesses in the ordinary course in all
material respects and (II) to the extent related to the Businesses, preserve intact their respective current business organizations, keep
available the services of their respective officers and employees, and maintain their respective relations with suppliers, customers,
licensors and others having business relationships with them, and shall not, and BR Financial shall cause its Subsidiaries not to, in
each case with respect to the Businesses:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   adopt
any change in, or amend, any Great American Entity&rsquo;s Organizational Documents, other than as contemplated by the Pre-Closing Reorganization
in accordance with <U>Section&nbsp;5.19</U>;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   merge
or consolidate any Great American Entity with any other Person, or restructure, reorganize, dissolve or completely or partially liquidate
any Great American Entity or otherwise enter into any agreements or arrangements imposing material changes or restrictions on any Great
American Entity&rsquo;s or the Businesses&rsquo; assets, operations or businesses;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iii)   (A)&nbsp;permit
any Great American Entity to acquire (x)&nbsp;any business or Person, by merger or consolidation, purchase of substantially all assets,
properties, rights of or equity or debt interests or by any other manner or (y)&nbsp;any Equity Interests or assets of any Person in any
transaction or series of related transactions that are material, individually or in the aggregate, to the Businesses or the Great American
Entities, taken as a whole, or (B)&nbsp;enter into any joint venture, profit-sharing (or loss-sharing) arrangement, affiliation agreement,
material marketing agreement, material co-referral agreement, strategic alliance or similar arrangement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iv)   issue,
sell, pledge, dispose of, grant, transfer, encumber, subject to a Lien (other than a Permitted Lien) or authorize the issuance, sale,
pledge, disposition, grant, transfer or encumbrance of, (A) material assets or rights of the Businesses (other than in the ordinary course
of business consistent with past practice) and (B) any Equity Interests of any Great American Entity, or securities convertible or exchangeable
into or exercisable for any such Equity Interests, or any options, warrants or other rights of any kind to acquire any such Equity Interests;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(v)   recapitalize,
reclassify, distribute, split, combine, subdivide or redeem, purchase or otherwise acquire, directly or indirectly, any of the Equity
Interests of any Great American Entity;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(vi)   permit
any Great American Entity to make any loans, advances, guarantees or capital contributions to or investments in any Person other than
with respect to immaterial amounts in the ordinary course of business consistent with past practice;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(vii)   permit
any Great American Entity to incur or assume any Indebtedness of the types set forth in <U>clauses (a)</U>, <U>(b)</U> or <U>(c)</U> of
the definition thereof, or guarantee any such Indebtedness of the types set forth in <U>clauses (a)</U>, <U>(b)</U> or <U>(c)</U> of the
definition thereof of another Person, or issue or sell any debt or debt securities or warrants or other rights to acquire any debt or
debt security of any Great American Entity, except for (A)&nbsp;Indebtedness incurred in the ordinary course of business, not to exceed
$20,000 in the aggregate, or (B)&nbsp;Indebtedness solely among the Great American Entities;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(viii)   make
or authorize any capital expenditures in excess of $20,000 in the aggregate, other than any capital expenditure made or to be made from
insurance proceeds for the repair and/or prevention of damage to any property of the Businesses;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ix)   other
than in the ordinary course of business, enter into any Contract that would have been a Material Contract had it been entered into prior
to the Execution Date (<U>provided</U> that, for the purposes of this <U>clause&nbsp;(ix)</U>, no Contract that would be a Material Contract
pursuant to <U>Section&nbsp;3.12(a)(vi)</U>, <U>(vii)</U>, <U>(viii)</U>, <U>(ix)</U>, <U>(xiii)</U> or <U>(xv)</U> shall be considered
ordinary course);</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(x)   other
than in the ordinary course of business, amend, modify or terminate any Material Contract (for the avoidance of doubt, the renewal of
a Material Contract upon the expiration of such contract on terms that are substantially consistent with, or more favorable than, the
Material Contract it is replacing shall be considered in the ordinary course of business) or waive any material rights under any Material
Contract or any Contract that if in effect on the date hereof would be a Material Contract;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(xi)   enter
into any new material line of business or abandon or discontinue any existing material line of business;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(xii)   make
any changes with respect to its financial accounting policies or procedures, except as required by changes in Law or GAAP (or any interpretation
thereof);</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(xiii)   (A)
settle or compromise any Action for an amount in excess of $20,000 in the aggregate, net of any amount covered by insurance, or that would
reasonably be expected to otherwise restrict the Businesses or Great American Entities in any material respect following the Closing,
including by imposing any exclusivity, non-competition or similar restriction in favor of a third party or that otherwise involves the
granting of any equitable relief in respect of the operation of Businesses, or (B)&nbsp;enter into any consent decree or settlement agreement
with any Governmental Entity;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(xiv)   file
any amended income or other material Tax Return, file any income or other material Tax Return in a manner inconsistent with past practice,
change any annual Tax accounting period, adopt (other than in the ordinary course of business consistent with past practice) or change
any material method of accounting for Tax purposes, make (other than in the ordinary course of business consistent with past practice),
change or rescind any material Tax election, settle or compromise any material Tax liability, claim, or assessment, enter into any &ldquo;closing
agreement&rdquo; within the meaning of Section 7121 of the Code (or any similar provision of state, local, or non-U.S. Law), surrender
any right to claim a material Tax refund, request any Tax ruling from a Tax Authority, or consent to or request any extension or waiver
of the limitation period applicable to any material Taxes of the Great American Entities (other than extensions obtained in the ordinary
course of filing a Tax Return); in each case, other than (x)&nbsp;where such action would not reasonably be expected to increase, in a
non-<I>de minimis </I>manner, the Tax liability of Buyers, any of their Affiliates, or any of the Great American Entities or (y)&nbsp;actions
taken with respect to a Combined Tax Return;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(xv)   sell,
license, transfer or otherwise dispose of, cancel, abandon or otherwise allow to lapse or expire, any material Owned Intellectual Property,
except for (i) the expiration, lapse or other abandonment of any Owned Intellectual Property at the end of its natural term or (ii) non-exclusive
licenses or other similar rights granted in the ordinary course of business;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(xvi)   other
than (i)&nbsp;as may be required by any Benefit Plan as in effect on the Execution Date or (ii)&nbsp;in connection with any action that
applies uniformly to Business Employees and other similarly situated employees of BR Financial and its Subsidiaries, (A) grant or agree
to grant, or pay or agree to pay to any such Business Employee any increase in compensation or benefits, including salaries, wage rates,
severance or termination pay, or other compensation or benefits, (B) pay or agree to pay, or grant or agree to grant, any bonus, equity
or equity-based award, severance, change-in-control compensation, or special compensation to any Business Employee, (C) establish, adopt,
enter into or amend, modify, accelerate rights under, terminate or fund any Transferred Benefit Plan, or (D) enter into any collective
bargaining agreement or other labor agreement with respect to Business Employees;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(xvii)   (A)
promote or terminate (other than for cause) the employment of any Business Employee, other than any Business Employee who is or would
be entitled to receive annual base cash compensation of less than $175,000, or (B) replace any Business Employee who separates from employment,
other than with respect to a position that would be entitled to receive annual base cash compensation of less than $175,000;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(xviii)   declare,
set aside or pay any dividend or distribution to any Person, except (A) as required by the Pre-Closing Reorganization, and (B)&nbsp;to
the extent Closing Cash is reasonably expected to exceed the Minimum Cash Amount, and subject to compliance with all applicable Laws,
cash dividends or distributions to withdraw all or a portion of such excess cash of any Great American Entity prior to the Closing, including
by causing the Company or any other Great American Entity to make any such payment in the form of a dividend, distribution, contribution
or otherwise to BR Financial or any of its Subsidiaries; <U>provided</U> that (y) no such dividend or distribution shall be made to the
extent it would create or give rise to any Liability, other than an immaterial Liability, of any Great American Entity or the Businesses
for Taxes or otherwise following the Closing, and (z) notwithstanding anything to the contrary herein, such dividends or distributions
shall not leave the Great American Entities with less than the Minimum Cash Amount at Closing;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(xix)   enter
into any transaction between BR Financial and/or its Affiliates (other than the Great American Entities), on the one hand, and any of
the Great American Entities, on the other hand, other than, (i) as contemplated by the Pre-Closing Reorganization in accordance with <U>Section&nbsp;5.19</U>
and (ii) that would not reasonably be expected to result in any material Liability of the Businesses or the Great American Entities that
would not be extinguished in full at the Closing;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(xx)   except
in the ordinary course of business consistent with past practice, (A) offer any customer any material credit or refund, (B)&nbsp;defer
or attempt to defer revenue in any material respect or (C) accelerate or otherwise change the timing of billing customers in any material
respect; or</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(xxi)   agree,
authorize or commit to do any of the foregoing with respect to the conduct of the Businesses or the Great American Entities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   From
the Execution Date until the earlier of the Closing and the termination of this Agreement in accordance with its terms, (i) Buyers shall
not take, or permit any of their Subsidiaries to take, any actions that would, individually or in the aggregate, reasonably be expected
to have a Buyer Material Adverse Effect, and (ii) notwithstanding the general obligations set forth in <U>Section&nbsp;5.01(a)</U>, Sellers
shall not take, or permit any of their Subsidiaries to take, any actions that would, individually or in the aggregate, reasonably be expected
to have a Material Adverse Effect (but disregarding prong (x) of the definition of Material Adverse Effect for purposes of this clause
(ii)).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   Nothing
contained in this Agreement is intended to give Buyers, directly or indirectly, the right to control or direct Sellers&rsquo; or any Great
American Entity&rsquo;s operations prior to the Closing Date. Prior to the Closing Date, BR Financial shall exercise, consistent with
the terms and conditions of this Agreement, control and supervision over the operations of the Great American Entities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   From
the Effective Time until the time that the Closing is actually consummated, BR Financial shall ensure that the Great American Entities
do not (w) dividend or distribute any Cash, (x) incur any current liabilities except in the ordinary course of business consistent with
past practice, (y)&nbsp;incur any Indebtedness, or (z) incur any Company Transaction Expenses, in each case, to the extent that such actions
would reasonably be expected to impact the Closing Contribution Adjustment Amount had such amounts been incurred prior to the Effective
Time; <U>provided</U>, that the Great American Entities shall not incur any Indebtedness among the Great American Entities between the
Effective Time and the time that the Closing is actually consummated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(e)   BR
financial shall use reasonable best efforts to cause the Great American Entities to have an amount of Cash equal to or greater than the
Minimum Cash Amount at Closing. The amount of Estimated Cash (as reflected on the Estimated Closing Statement) shall be deemed to be an
outstanding borrowing under the Credit Agreement; <U>provided</U> that following the determination of Closing Cash (as finally determined
pursuant to <U>Section&nbsp;1.04(b))</U>, such amount shall be deemed to have been an outstanding borrowing under the Credit Agreement
as of the Closing instead of the amount of Estimated Cash.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.02 <U>Cooperation
and Efforts to Consummate Transactions; Status Updates</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   <U>Cooperation
and Efforts</U>. Upon the terms and subject to the conditions set forth in this Agreement, Sellers, the Company and Buyers shall cooperate
with each other and use (and shall cause their respective Affiliates to use) their respective reasonable best efforts to take or cause
to be taken all actions reasonably necessary or advisable on their part under this Agreement to consummate the Transactions as promptly
as reasonably practicable and in any event to enable the Closing to occur on or prior to the Initial Outside Date, including the defending
of any Actions, whether judicial or administrative, challenging this Agreement or the consummation of the Transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   <U>Status
Updates</U>. Subject to applicable Laws and as required by any Governmental Entity, Sellers, the Company and Buyers shall each keep the
other reasonably apprised of the status of matters relating to the consummation of the Transactions, including promptly furnishing the
other with copies of notices or other communications (or where no such copies are available, a reasonably detailed description thereof)
received by Buyers, the Company or Sellers, as the case may be, or any of their respective Affiliates, from any third party and/or any
Governmental Entity with respect to the Transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.03 <U>Regulatory
Filings/Approvals</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   <U>Submission
of Filings and Notices</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   <U>Exchanging
Information</U>. Sellers and the Company, on the one hand, and Buyers, on the other hand, shall each, upon request by the other, furnish
the other with all information concerning itself, its Affiliates, directors, officers and equityholders and such other matters as may
be reasonably necessary or advisable in connection with any statement, filing, notice or application made by or on behalf of Buyers, the
Company, Sellers or any of their respective Affiliates to any Governmental Entity in connection with the Transactions. Each Party may,
as it deems advisable and necessary, reasonably designate sensitive material provided to the other Party as &ldquo;Outside Counsel Only
Material&rdquo; and may reasonably redact the material as necessary to (A) remove commercially or personally sensitive information, (B)
remove references concerning the valuation of a Party and its Subsidiaries, (C) comply with contractual arrangements, (D) prevent the
loss of legal privilege, or (E) comply with applicable Law. Any materials designated &ldquo;Outside Counsel Only Material,&rdquo; as well
as the information contained therein, shall be provided only to a receiving Party&rsquo;s outside counsel (and mutually acknowledged outside
consultants) and not disclosed by such counsel (or consultants) to any employees, officers, or directors of the receiving party without
the advance written consent of the Party supplying such materials or information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   <U>Initial
Submissions</U>. Sellers, the Company and Buyers shall prepare and file, and shall cause their respective Affiliates to prepare and file,
as promptly as reasonably practicable all documentation to effect all necessary notices, reports and other filings and to obtain as promptly
as practicable all Permits necessary or advisable to be obtained from any Governmental Entity in order to consummate the Transactions.
Without limiting the foregoing, Sellers, on the one hand, and Buyers, on the other hand, shall make, and cause their respective Affiliates
to make, their respective filings pursuant to any applicable Antitrust Law with respect to the Transactions as promptly as reasonably
practicable after the Execution Date. Whether or not the Transactions are consummated, Buyers shall be responsible for any filing fees
payable to any Governmental Entity in connection with any of the Approvals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iii)   <U>Subsequent
Submissions</U>. Sellers and Buyers shall use reasonable best efforts to promptly provide all documents requested by any Governmental
Entity to the extent reasonably necessary or advisable to obtain as promptly as practicable all Permits necessary or advisable to be obtained
from such Governmental Entity in order to consummate the Transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iv)   <U>Conduct
of Interactions with Governmental Entities</U>. Subject to applicable Laws relating to the exchange of information, Buyers and BR Financial
shall have the right to review in advance and, to the extent practicable, each will consult with the other on, and consider in good faith,
the views of the other in connection with any filing made with, or written materials submitted to, any Governmental Entity in connection
with the Transactions. In exercising the foregoing rights, BR Financial and Buyers shall act reasonably and as promptly as practicable.
Sellers, the Company and Buyers shall (with respect to any in-person or videoconferencing, or previously scheduled telephonic, discussion
or meeting), and shall to the extent practicable (with respect to any spontaneous telephonic discussion or meeting), provide the other
Party and its counsel with advance notice of, and the opportunity to participate in, any discussion or meeting with any Governmental Entity
in respect of any filing, investigation or other inquiry relating to the Transactions, to the extent permitted by such Governmental Entity
and subject to applicable Law. Sellers and the Company, on the one hand, and Buyers, on the other hand, shall promptly inform the other
of any communication (written or oral) received from, or given or made to, any Governmental Entity. None of Buyers, Sellers or the Company
shall commit to or agree with, and shall cause their respective Affiliates not to commit to or agree with, any Governmental Entity to
stay, toll or extend any applicable waiting period under any Antitrust Law or not consummate the Transactions before an agreed-to date
without the prior written consent of the other.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   Each
Buyer and Seller agrees that, from the Execution Date to the Closing, except as contemplated by this Agreement, it shall not, and shall
cause its Subsidiaries not to, directly or indirectly, without the prior written consent of the other Parties, (i) acquire any rights,
assets, business or other Person, (ii) merge or consolidate with any other Person or (iii) enter into any business combination or similar
transaction with another Person, in each case, to the extent any such action would reasonably be expected to prevent, materially delay
or materially impair the consummation of the Transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   <FONT STYLE="font-family: Times New Roman, Times, Serif">Notwithstanding
anything to the contrary herein, but subject to <U>Section&nbsp;5.03(b)</U> and other than with respect to the Great American Entities,
Buyers and their Affiliates shall not be required to take or refrain from taking any action with respect to any Affiliate of Buyers, or
any investment funds, managed accounts, investment arrangements or investment vehicles managed, operated or advised directly or indirectly
by Buyers or any of their Affiliates, or any portfolio company (as such term is commonly understood in the private equity industry) or
other investment of any of the foregoing, or any interest therein.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.04 <U>Third-Party
Consents</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Upon
the terms and subject to the conditions set forth in this Agreement, Sellers and the Company shall cooperate with Buyers and use (and
shall cause their respective Affiliates to use) reasonable best efforts to give notices to, and obtain any consents required under any
Contracts from, third parties in connection with the consummation of the Transactions at or prior to the Closing; <U>provided</U> that,
in connection therewith, none of Sellers, the Great American Entities or any of their respective Affiliates shall (i)&nbsp;make any payment
of a consent fee, &ldquo;profit-sharing&rdquo; payment or other consideration (including increased or accelerated payments), incur any
liability or concede anything of value, (ii)&nbsp;amend, supplement or otherwise modify any such Contract, (iii)&nbsp;commence any litigation
or (iv)&nbsp;agree or commit to do any of the foregoing, in each case, for the purposes of giving, obtaining and/or effecting any third-party
consents, in each case, without the prior consent of Buyers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   The
Parties shall each, upon reasonable request, furnish the other Party with all information concerning itself and its Representatives and
such other matters as may be reasonably necessary, proper or advisable in connection with any statement, filing, notice or application
made by or on behalf of the Parties to any third party in connection with obtaining any third-party consents contemplated by this <U>Section&nbsp;5.04</U>
(including, in the case of Buyers, such evidence as to financial capability, resources and creditworthiness as may be reasonably requested
by any third party whose consent or approval is sought hereunder).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   In
no event shall the failure to receive any consents of third parties contemplated by this <U>Section&nbsp;5.04</U> in and of itself be
taken into account with respect to whether any conditions to the Closing set forth in <U>Section&nbsp;6.02(b)</U> shall have been satisfied
(but compliance with this <U>Section&nbsp;5.04</U> will be so taken into account for, and the foregoing shall in no way limit the effect
of, any representation or warranty that specifically addresses the consequences of the execution, delivery or performance of this Agreement
or the Ancillary Agreements or the consummation of the transactions contemplated by this Agreement or the Ancillary Agreements).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.05 <U>Access
and Reports</U><FONT STYLE="font-size: 10pt">. From the date of this Agreement until the Closing or earlier termination of this
Agreement pursuant to <U>Article&nbsp;VII</U>, subject to applicable Law, upon reasonable advance notice, BR Financial shall, and shall
cause Ultimate Parent and its applicable Subsidiaries to, afford Buyers and their authorized Representatives reasonable access, during
normal business hours throughout the period prior to the Closing, to the employees, offices, facilities, properties, books, Contracts
and records of the Businesses and the Great American Entities and, during such period, BR Financial shall, and shall cause Ultimate Parent
and its applicable Subsidiaries to, furnish promptly to Buyers all information concerning the Businesses, the Great American Entities
and properties and personnel of the Businesses and the Great American Entities as Buyers may reasonably request; <U>provided</U> that
no investigation pursuant to this <U>Section&nbsp;5.05</U> shall affect or be deemed to modify any representations and warranties of
Sellers and the Company set forth in <U>Article&nbsp;II</U> and <U>Article&nbsp;III</U>; <U>provided</U>, <U>further</U>, that the foregoing
shall not require BR Financial (i)&nbsp;to permit any inspection, or to disclose any information, that would result in the disclosure
of any competitively sensitive information, trade secrets of BR Financial, Ultimate Parent or its Subsidiaries (excluding Great American
Entities) or of third parties, violate any of their obligations with respect to confidentiality or if any Law applicable to Sellers or
the Great American Entities requires any of the Great American Entities to restrict or prohibit access to such information or (ii)&nbsp;to
disclose any privileged information of the Great American Entities or any of their respective Affiliates; <U>provided</U>, <U>however</U>,
that (y) BR Financial shall use its reasonable best efforts to provide such disclosure to the maximum extent in a manner that does not
breach such confidentiality requirement, requirement under Law or result in a loss of such legal privilege and (z) if no such alternative
means can be found, notwithstanding anything to the contrary in this <U>Section&nbsp;5.05</U>, in no event shall BR Financial be required
to share such information with Buyers. Notwithstanding the foregoing, (A)&nbsp;Buyers and their Representatives shall conduct any such
activities in such a manner as not to interfere unreasonably with the business or operations of BR Financial, the Businesses or the Great
American Entities and (B)&nbsp;in no event will the foregoing permit any sampling or analysis of soil, groundwater, building materials
or other environmental media of the sort generally referred to as a Phase II environmental investigation. All requests for information
made pursuant to this <U>Section&nbsp;5.05</U> shall be directed to Persons designated by BR Financial.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.06 <U>Publicity</U><FONT STYLE="font-size: 10pt">.
The initial press release with respect to the announcement of this Agreement shall be issued by Ultimate Parent. BR Financial shall consult
with Buyers, provide Buyers a reasonable opportunity to review and give good faith consideration to reasonable comments made by Buyers
prior to the issuance of the initial press release, and none of Buyers, Sellers or the Company shall make, or permit any of their respective
Subsidiaries or Representatives or, in the case of Buyers, their Affiliates to make, any further public announcement in respect of this
Agreement, the Ancillary Agreements or the Transactions without the prior written consent of BR Financial and Buyers (which consent shall
not be unreasonably withheld, conditioned or delayed), except (a) as may be required by Law, rule or regulation applicable to Buyers
or Ultimate Parent or any of their respective Affiliates, including any national securities exchange or any reporting required of a Party
under the Exchange Act, (b)&nbsp;to the extent the contents of such announcement has previously been released publicly by a Party or
Ultimate Parent or is consistent in all material respects with disclosures that have previously been released publicly in each case without
violation of this <U>Section&nbsp;5.06</U>, or (c)&nbsp;internal announcements to employees of a Party; <U>provided</U> that prior to
BR Financial or its Affiliates making such an internal announcement, if such announcement is not materially consistent with prior public
or internal communications, as applicable (but without limiting <U>Section&nbsp;5.07(h))</U>, BR Financial shall consult with Buyers,
provide Buyers a reasonable opportunity to review and give good faith consideration to reasonable comments made by Buyers, and (d) in
the case of Buyers and their Affiliates, any announcements or disclosures to investors in funds or investment vehicles affiliated with
Oaktree. For the avoidance of doubt, BR Financial, Oaktree and their respective Affiliates may make press releases or public announcements
in the ordinary course of business and which do not relate specifically to this Agreement, the Ancillary Agreements or the Transactions.
Subject to the foregoing, each Party shall, and shall cause their Affiliates to, consult with BR Financial and Buyers, provide BR Financial
and Buyers with a reasonable opportunity to review and give due consideration to reasonable comments made by each other prior to issuing
any press releases or otherwise making public announcements with respect to the Transactions and prior to making any filings with any
third party and/or any Governmental Entity (including any national securities exchange or interdealer quotation service) with respect
thereto. Notwithstanding anything to the contrary herein, no Party shall publicly announce any information regarding the Transactions,
except as provided in this <U>Section&nbsp;5.06</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.07 <U>Employee
Matters Covenant</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Prior
to the Closing Date, the employment of any Business Employee (other than Former Business Employees) who is not employed by a Great American
Entity as of the Execution Date shall be transferred to, and each such Business Employee shall become an employee of, a Great American
Entity, without any interruption or cessation of employment, terms and conditions of employment or break in service. Each Business Employee
employed by a Great American Entity as of the Closing Date shall be referred to herein as a &ldquo;<U>Transferred Business Employee</U>.&rdquo;
As of the Closing Date, except as may be provided through the Transition Services Agreement or as otherwise provided in this <U>Section&nbsp;5.07</U>,
Sellers shall cause the Transferred Business Employees to cease accruing any benefits under any Benefit Plan (other than any Transferred
Benefit Plan) with respect to services rendered or compensation paid on or after the applicable Closing Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   The
Company shall, or shall cause one of its Subsidiaries to, provide each Transferred Business Employee, during the period commencing on
the Closing Date and ending on the first (1st) anniversary of the Closing Date, with (i)&nbsp;at least the same wage rate or base salary
level in effect for such Transferred Business Employee immediately prior to the Closing, (ii)&nbsp;employee benefits (excluding pension,
deferred compensation, retiree welfare benefits, perquisites, severance and retention benefits) that are no less favorable in the aggregate
than those provided to the Transferred Business Employees immediately prior to the Closing, and (iii)&nbsp;severance benefits that are
no less favorable than those described in <U>Section&nbsp;5.07(b)</U> of the Disclosure Letter, which benefits are consistent with the
severance practices maintained by the Great American Entities immediately prior to the Execution Date. The Company shall, or shall cause
one of its Subsidiaries to, provide each Transferred Business Employee, during the period commencing on the Closing Date and ending on
the last day of the Company&rsquo;s fiscal year 2024, cash incentive opportunities (including commissions) no less favorable in the aggregate
than those in effect for such Transferred Business Employee immediately prior to the Closing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   With
respect to the first plan year in which Transferred Business Employees participate in a group health plan sponsored by the Company, the
Company shall use reasonable best efforts to (i) cause any pre-existing conditions or limitations and eligibility waiting periods under
such plan to be waived with respect to the Transferred Business Employees and their eligible dependents and (ii)&nbsp;give, or cause to
be given, each Transferred Business Employee full credit for such plan year towards applicable deductibles and annual out-of-pocket limits
for medical expenses paid under Benefit Plans sponsored by BR Financial during such plan year. The Company shall give, or cause to be
given, each Transferred Business Employee full service credit for such Transferred Business Employee&rsquo;s employment with BR Financial
and its Affiliates (including the Great American Entities) and their respective predecessors for all relevant purposes (including vesting,
benefit accrual and eligibility to participate) under each applicable employee benefit plan, program or arrangement of the Company or
any of its Subsidiaries, as if such service had been performed with the Company or its applicable Subsidiary; <U>provided</U> that no
service credit shall be granted (A) to the extent any duplication of benefit results, (B) with respect to any defined benefit pension
or retiree welfare arrangement, or (C) with respect to any plan, program or arrangement that is closed or frozen.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   Prior
to the Closing and thereafter (as applicable), Sellers, Buyers and the Company shall take all commercially reasonable actions as may be
required to permit each Transferred Business Employee to make rollover contributions of &ldquo;eligible rollover distributions&rdquo;
(within the meaning of Section&nbsp;401(a)(31) of the Code, including of loans) in the form of cash, notes (in the case of loans) or a
combination thereof, in an amount equal to the full account balance distributed or distributable to such Transferred Business Employee
from the applicable tax-qualified defined contribution retirement plan of BR Financial or its Subsidiaries to the tax-qualified defined
contribution retirement plan designated by the Company (the &ldquo;<U>Company 401(k) Plan</U>&rdquo;). Each Transferred Business Employee
(as applicable) shall become a participant in the Company 401(k) Plan at the expiration of the applicable service period under the Transition
Services Agreement (giving effect to the service-crediting provisions of <U>Section&nbsp;5.07(b)</U>).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(e)   As
of the Closing Date, the Company shall, or shall cause one of its Affiliates to, assume all unpaid obligations of the Great American Entities
to each Transferred Business Employee pursuant to any sales commission, annual, semi-annual or other short-term incentive bonus programs
or arrangements, in each case, in respect of any performance period that includes the Closing Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(f)   The
Company shall, or shall cause its Subsidiaries to, assume any liability under COBRA or any similar U.S. state Law (to the extent applicable)
arising from the actions (or inactions) of Buyer or its Affiliates after the Closing Date. BR Financial shall retain all obligations with
respect to continued coverage under COBRA (and any similar state law), Section 4980B of the Code and Part 5 of Subtitle B of Title I of
ERISA and the regulations thereunder for all Business Employees who do not become Transferred Business Employees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(g)   Following
the Closing, except as otherwise expressly provided for in this <U>Section&nbsp;5.07</U>, (i) BR Financial and its Affiliates shall be
solely responsible for all Liabilities under each Seller Benefit Plan, whether arising before, on, or after the Closing (subject to any
reimbursement obligations of the Company under the Transition Services Agreement for Liabilities arising after the Closing), (ii) without
limitation of <U>clause (i)</U>, BR Financial and its Affiliates shall be solely responsible for all Liabilities relating to any equity
awards granted by BR Financial or any of its Affiliates, (iii) except for those listed in Section 5.07(g) of the Disclosure Letter, BR
Financial and its Affiliates shall be solely responsible for all Liabilities incurred prior to the Closing by BR Financial and its Affiliates
(other than the Great American Entities) with respect to Business Employees, Former Business Employees, and any other current or former
employees of the Businesses, (iv) the Company and its Subsidiaries shall be solely responsible for all Liabilities (other than those described
in <U>clause (i)</U> and <U>(ii)</U>) incurred by any Great American Entity with respect to any Business Employees and Former Business
Employees, regardless of whether such Liability was incurred prior to, on, or after the Closing, and (v) the Company and its Subsidiaries
shall be solely responsible for all Liabilities with respect to Transferred Benefit Plans set forth on <U>Section&nbsp;3.09(a)</U> of
the Disclosure Letter, regardless of whether such Liability was incurred prior to, on, or after the Closing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(h)   Prior
to the Closing, any broad-based employee notices or written communication materials (including website postings) from Sellers or any of
their Affiliates to Business Employees or Former Business Employees, including notices or communication materials with respect to employment,
compensation or benefits matters addressed in this Agreement or related, directly or indirectly, to the transactions contemplated by this
Agreement or employment thereafter, shall be subject to the prior review and comment of Buyers, which comments shall be considered in
good faith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(i)   Nothing
contained in this Agreement is intended to (i)&nbsp;be treated as an amendment of any particular Benefit Plan, (ii)&nbsp;prevent the Company
or any other Great American Entity from amending or terminating any of their benefit plans in accordance with their terms, (iii)&nbsp;prevent
Company or any other Great American Entity, after the Closing, from terminating the employment of any Transferred Business Employee, (iv)&nbsp;confer
upon any Person any benefits under any benefit plans, programs, policies or other arrangements, including severance benefits or right
to employment or continued employment with Company or any other Great American Entity for any period or (v)&nbsp;create any third-party
beneficiary rights in any employee of any Great American Entity, any beneficiary or dependent thereof, or any collective bargaining representative
thereof, with respect to the compensation, terms and conditions of employment and/or benefits that may be provided to any Transferred
Business Employee by the Great American Entities or any of their Affiliates or under any benefit plan which the Great American Entities
or any of their Affiliates may maintain.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.08 <U>Director
and Officer Indemnification</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Following
the Closing, the Company and the other Great American Entities shall indemnify, defend, hold harmless and reimburse, to the fullest extent
permitted under applicable Law, each current and former director, officer and other board member of the Great American Entities (in each
case, when acting in such capacity), determined as of the Closing (the &ldquo;<U>Indemnitees</U>&rdquo;), against any costs or expenses
(including reasonable attorneys&rsquo; fees), judgments, fines, losses, claims, damages or liabilities incurred in connection with, arising
out of or otherwise related to any actual or alleged Action in connection with, arising out of or otherwise related to matters existing
or occurring at or prior to the Closing, whether asserted or claimed prior to, at or after the Closing, including in connection with (i)&nbsp;the
Transactions and (ii)&nbsp;actions to enforce this <U>Section&nbsp;5.08</U> or any other indemnification or advancement right of any Indemnitee,
and the Company shall also advance expenses as incurred to the fullest extent permitted under applicable Law and the respective Organizational
Documents of the applicable Great American Entity in effect as of the Execution Date; <U>provided</U> that any Person to whom expenses
are advanced provides an undertaking to repay such advances if it is ultimately determined by final adjudication that such Person is not
entitled to indemnification.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   If
the Company or any of the Great American Entities or any of their respective successors or assigns (i)&nbsp;shall consolidate with or
merge into any other Person and shall not be the continuing or surviving Person of such consolidation or merger or (ii)&nbsp;shall transfer
all or substantially all of its properties and assets to any Person, then, and in each such case, proper provisions shall be made so that
the successors and assigns of the Company or the applicable Great American Entity shall assume all of the obligations set forth in this&nbsp;<U>Section&nbsp;5.08</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   The
provisions of this <U>Section&nbsp;5.08</U> are intended to be for the benefit of, and from and after the Closing shall be enforceable
by, each Indemnitee, who is an intended third-party beneficiary of this <U>Section&nbsp;5.08</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   The
rights of the Indemnitees under this <U>Section&nbsp;5.08</U> shall be in addition to any rights such Indemnitees may have under the Organizational
Documents of the applicable Great American Entity, or under any applicable Contracts or Laws and nothing in this Agreement is intended
to, shall be construed or shall release or impair any rights to directors&rsquo; and officers&rsquo; insurance claims under any policy
that is or has been in existence with respect to the applicable Great American Entity for any of its directors, officers or other employees
(<U>it being understood and agreed</U> that the indemnification provided for in this <U>Section&nbsp;5.08</U> is not prior to or in substitution
of any such claims under such policies).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.09 <U>Tax
Matters</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   <U>Tax
Return Preparation</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   BR
Financial shall (A)&nbsp;prepare and timely file or shall cause to be prepared and timely filed (1)&nbsp;any affiliated, combined, consolidated,
or unitary or similar Tax Return that includes any Seller or any of its Affiliates (other than the Great American Entities), on the one
hand, and any of the Great American Entities, on the other hand (a &ldquo;<U>Combined Tax Return</U>&rdquo;), and (2)&nbsp;any Tax Return
(other than any Combined Tax Return) that is required to be filed by or with respect to any of the Great American Entities for any taxable
period that ends on or before the Closing Date and is due on or before the Closing Date, and (B) prepare or shall cause to be prepared
any Flow-Through Tax Return in respect of any Great American Entity for any taxable period that ends on or before the Closing Date (collectively,
the Tax Returns described in <U>clauses (A)(2)</U> and <U>(B)</U>, &ldquo;<U>Seller Tax Returns</U>&rdquo;). All costs and expenses incurred
in connection with the preparation and filing of such Seller Tax Returns and Combined Tax Returns shall be borne and paid by BR Financial.
The Sellers shall pay, or cause to be paid, all Taxes due in respect of such Flow-Through Tax Returns that are Seller Tax Returns. All
Seller Tax Returns shall be prepared in a manner consistent with the terms of this Agreement and the past practice of the Great American
Entities. BR Financial shall deliver, or cause to be delivered, to the Company for its review and comment a copy of all Seller Tax Returns
that are required to be filed after the Closing Date at least thirty (30) days (or such shorter period as is reasonable taking into account
the Tax period and the nature of the relevant Tax Return or other relevant circumstances) prior to the due date for filing such Tax Returns
(taking into account any applicable extensions) and shall consider in good faith any comments reasonably requested from the Company with
respect to any such Seller Tax Return. BR Financial shall revise such Seller Tax Returns to reflect any revisions or comments from the
Company with which BR Financial agrees. The Company shall timely file or cause to be timely filed such Seller Tax Returns that are due
after the Closing. The Company shall not amend or revoke any Seller Tax Return that reflects any Indemnified Taxes without the prior written
consent of BR Financial (which consent shall not be unreasonably withheld, conditioned or delayed).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   Subject
to <U>Section&nbsp;5.09(c)</U>, except for any Tax Return required to be prepared by BR Financial (or that BR financial is required to
cause to be prepared) pursuant to <U>Section&nbsp;5.09(a)(i)</U>, the Company shall prepare and timely file or cause to be prepared and
timely filed all Tax Returns with respect to the Great American Entities. In the case of any such Tax Returns with respect to a taxable
period ending on or before the Closing Date or a Straddle Period (each, a &ldquo;<U>Seller-Reviewed Tax Return</U>&rdquo;), the Company
shall prepare or cause to be prepared such Tax Returns in a manner consistent with the past practices of the applicable Great American
Entity, unless otherwise required by applicable Tax Law. The Company shall deliver to BR Financial for its review and comment a copy of
such Seller-Reviewed Tax Returns at least thirty (30) days (or such shorter period as is reasonable taking into account the Tax period
and the nature of the relevant Tax Return or other relevant circumstances) prior to the due date thereof (taking into account any applicable
extensions). With respect to any Seller-Reviewed Tax Return for a Straddle Period (a &ldquo;<U>Straddle Period Return</U>&rdquo;), the
Company shall consider in good faith any comments reasonably requested from BR Financial with respect to any such Seller-Reviewed Tax
Return and shall revise such Seller-Reviewed Tax Returns to reflect any revisions or comments from BR Financial with which the Company
agrees. With respect to any Seller-Reviewed Tax Return other than a Straddle Period Return, the Company shall revise such Tax Return to
reflect any reasonable comments received from BR Financial not later than fifteen (15) days before the due date thereof (taking into account
any applicable extensions), and no such Tax Return shall be filed unless it shall have been approved by BR Financial. The Company shall
not amend or revoke any such Seller-Reviewed Tax Returns (other than a Straddle Period Return) that reflects any Indemnified Taxes without
the prior written consent of BR Financial (which consent shall not be unreasonably withheld, conditioned or delayed).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   <U>Company
Transaction Expenses</U>. To the extent applicable, any item of loss, deduction, or credit for U.S. federal income Tax purposes attributable
to any Company Transaction Expenses shall be allocated to the portion of any Straddle Period ending on the Closing Date to the extent
that such item is &ldquo;more-likely-than-not&rdquo; deductible (or deductible at a higher level of confidence) by the Great American
Entities in a Pre-Closing Tax Period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   <U>Transfer
Taxes</U>. All Transfer Taxes imposed upon the purchase and sale of the Buyer Securities shall be borne 50% by BR Financial and 50% by
Buyers. Any Tax Returns that must be filed in connection with any such Transfer Taxes (the &ldquo;<U>Transfer Tax Returns</U>&rdquo;)
shall be prepared and timely filed (or caused to be filed) by the Party that is required by Law to file such Transfer Tax Return. Buyers
and Sellers shall cooperate with each other and, as required by applicable Law, join in the execution of all necessary Transfer Tax Returns
and other documentation with respect to any such Transfer Taxes. Notwithstanding anything to the contrary in this Agreement, BR Financial
shall be liable for and pay any and all Transfer Taxes due and payable as a result of, relating to or in connection with the Pre-Closing
Reorganization.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   <U>Tax
Contests</U>. If any Tax Authority asserts a Tax claim or initiates or conducts any audit, examination, contest, litigation, or other
proceeding with respect to Taxes in respect of any Great American Entities that, if pursued successfully, would reasonably be expected
to (i) serve as the basis for a claim for indemnification for Indemnified Taxes or (ii)&nbsp;result in Sellers or their Affiliates (other
than the Great American Entities) having liability or economically bearing such Taxes (such claim, a &ldquo;<U>Tax Claim</U>&rdquo; and
such proceeding, a &ldquo;<U>Tax Proceeding</U>&rdquo;), the party to this Agreement first receiving notice of such Tax Claim shall promptly
notify the other party or parties to this Agreement of receipt of such Tax Claim from the Tax Authority (<U>it being understood</U> that
notice provided to BR Financial shall constitute notice to the Sellers); <U>provided</U>, <U>however</U>, that the failure of such party
to give such prompt notice shall not relieve the other party of any of its obligations under this Agreement, except to the extent that
the other party is prejudiced by such failure. Such notice shall include a copy of the relevant portion of any correspondence received
from the relevant Tax Authority.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   BR
Financial will have the right to elect to control, at its own expense, any Tax Proceeding of or with respect to any of the Great American
Entities for any taxable period ending on or before the Closing Date for which (A) BR Financial may be obligated to indemnify the Company
or Buyers pursuant to this Agreement for Taxes in respect of the Tax Proceeding or the resolution thereof or (B) the Sellers or their
Affiliates (other than the Great American Entities) may otherwise reasonably be expected to economically bear liabilities for Taxes in
respect of the Tax Proceeding or the resolution thereof; <U>provided</U>, <U>however</U>, that, other than for a Tax Proceeding described
in <U>Section&nbsp;5.09(d)(iii)</U>, (1)&nbsp;if such Tax Proceeding or the resolution thereof could reasonably be expected to have an
adverse effect on the Company, Buyers, or any of their respective Affiliates, owners, or beneficiaries, (x)&nbsp;BR Financial shall keep
the Company apprised of material developments with respect to, promptly shall respond to any reasonable requests from the Company for
information relating to, and shall consult with the Company before taking any significant action in connection with, such Tax Proceeding,
(y) the Company will be entitled to participate, at its own expense, in such Tax Proceeding and receive copies of any written materials
relating to such Tax Proceeding received from the relevant Tax Authority and (z) BR Financial will not settle, compromise or abandon any
such Tax Proceeding without the Company&rsquo;s prior written consent (not to be unreasonably withheld, conditioned or delayed) and (2)
BR Financial shall not be entitled to control such Tax Proceeding if BR Financial does not elect to control such Tax Proceeding or from
and after such time, if any, as BR Financial fails to defend such Tax Proceeding diligently. The Company will have the right to control
any Tax Proceeding of or with respect to any of the Great American Entities for any Pre-Closing Tax Period not controlled by BR Financial
under this <U>Section&nbsp;5.09(d)(i)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   The
Company will have the right to control any Tax Proceeding of or with respect to any of the Great American Entities for any Straddle Period;
<U>provided</U>, <U>however</U>, that to the extent that (A) BR Financial may be obligated to indemnify the Company or Buyers pursuant
to this Agreement for Taxes in respect of the Tax Proceeding or the resolution thereof or (B)&nbsp;the Sellers or their Affiliates (other
than the Great American Entities) may otherwise reasonably be expected to economically bear liability for Taxes in respect of such Tax
Proceeding or the resolution thereof, (x)&nbsp;the Company shall keep BR Financial apprised of material developments with respect to,
shall promptly respond to any reasonable requests from BR Financial for information relating to, and shall consult with BR Financial before
taking any significant action in connection with, such Tax Proceeding, (y) BR Financial will be entitled to participate, at its own expense,
in such Tax Proceeding and receive copies of any written materials relating to such Tax Proceeding received from the relevant Tax Authority
and (z) the Company will not settle, compromise or abandon any such Tax Proceeding without BR Financial&rsquo;s prior written consent
(not to be unreasonably withheld, conditioned or delayed).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iii)   Notwithstanding
anything to the contrary in this Agreement, BR Financial shall have the right to control any Tax Proceeding with respect to a Combined
Tax Return.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(e)   <U>Cooperation</U>.
Each Party shall, and shall cause its respective Subsidiaries (including their Affiliates) to, make available to the other Party all information,
records and documents in such Party&rsquo;s possession relating to Taxes concerning the Great American Entities as is reasonably requested
in (i) preparing or filing any Tax Return, amended Tax Return or claim for refund, (ii)&nbsp;determining a Liability for Taxes or a right
to refund of Taxes, or (iii)&nbsp;preparing for any audit or the prosecution or defense of any claim, suit or proceeding relating to Taxes.
Each Party shall retain all Tax Returns, schedules and work papers, and all material records and other documents relating to Tax matters,
of each of the Great American Entities for any Pre-Closing Tax Period until the later of (i) the expiration of the statute of limitations
for the Tax periods to which the Tax Returns and other documents relate and (ii) eight (8) years following the due date (without extension)
for such Tax Returns. Thereafter, the Party holding such Tax Returns or other documents may dispose of them after offering the other party
hereto reasonable notice and opportunity to take possession of such Tax Returns and other documents at such other party&rsquo;s own expense.
Notwithstanding anything to the contrary in this Agreement, nothing in this Agreement shall be interpreted as providing (x) Buyers or
the Company with the right to receive, inspect or review (i) any Tax Return of any Seller or its Affiliates (other than a Great American
Entity) or (ii) any Combined Tax Return (or any related, documents, workpapers, or schedules) or (y) Sellers with the right to receive,
inspect or review any Tax Return of any Buyer or its respective Affiliates (other than a Great American Entity).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(f)   <U>Tax
Sharing Agreements</U>. Notwithstanding anything in this Agreement to the contrary, on or before the Closing Date, the rights, obligations
and liabilities of the Great American Entities pursuant to all Tax allocation, sharing, indemnification or other similar agreements or
arrangements (other than this Agreement), if any, to which any of the Great American Entities, on the one hand, and any of the Sellers
or any of their respective Affiliates (other than the Great American Entities), on the other hand, are parties, shall terminate, and neither
the Sellers or their respective Affiliates (other than the Great American Entities), on the one hand, nor any of the Great American Entities
(on the other hand), shall have any rights, obligations or liabilities thereunder after the Closing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(g)   <U>Certain
Actions</U>. Except (x) with the prior written consent of BR Financial (which shall not be unreasonably withheld, conditioned, or delayed)
or (y) as otherwise contemplated by this Agreement (including <U>Section&nbsp;5.09(i)</U>), the Company shall not, and shall not permit
any Great American Entity to, to the extent such action could reasonably be expected to have an adverse impact on Sellers or their Affiliates
(other than the Great American Entities), make or change any material Tax election with respect to any Great American Entity (including
any entity classification election pursuant to Treasury Regulations Section 301.7701-3), which election or change would be effective on
or prior to the Closing Date, grant an extension of the applicable statute of limitation with respect to a Tax of any Great American Entity
for any tax period ending on or before the Closing Date outside the ordinary course of business after the Closing (other than automatic
extensions granted consistent with past practice), or voluntarily initiate any voluntary disclosure proceeding with any Tax Authority
with respect to Taxes or Tax Returns of any Great American Entity for any tax period ending on or before the Closing Date (but solely
to the extent that (i) the failure to voluntarily initiate any such voluntary disclosure proceedings would not have an adverse effect
on Buyers or any of their respective Affiliates (including the Great American Entities after the Closing) that is material and (ii) the
majority of the resulting Taxes would be Indemnified Taxes or Taxes otherwise economically borne by Sellers and their Affiliates).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(h)   <U>Allocation
of Purchase Price</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   The
Base Cash Consideration (along with any other items that are treated as additional consideration for U.S. federal and applicable state
and local income Tax purposes) shall be allocated among the assets of the Company and any other Great American Entity that is treated
as a partnership or an entity disregarded as an entity separate from its owner for applicable income Tax purposes in a manner consistent
with the Code, including Sections&nbsp;743, 754, and 755 thereof, and the Treasury Regulations promulgated thereunder (such allocation,
the &ldquo;<U>Asset Allocation</U>&rdquo;). Within one-hundred twenty (120) days following the determination of the Base Cash Consideration,
BR Financial shall prepare and deliver to Buyers a proposed Asset Allocation. Buyers shall review the draft Asset Allocation and provide
any comments with respect thereto within thirty (30) days after receiving such draft Asset Allocation (&ldquo;<U>Buyer Allocation Comments</U>&rdquo;).
BR Financial and Buyers shall cooperate in good faith to resolve any disputes relating to the Asset Allocation. If BR Financial and Buyers
fail to resolve any such disputes within twenty (20) days from the receipt of any Buyer Allocation Comments, then any agreed portions
of the Asset Allocation shall become final and, solely with respect to the unagreed portion of the Asset Allocation, BR Financial and
Buyers shall promptly retain the Accountant for resolution of any remaining disputes in the same manner in which disputes are handled
pursuant to <U>Section 1.04(b)</U>. The determination of the Accountant shall be final and binding on all Parties. Any Asset Allocation
determined pursuant to the decision of the Accountant shall incorporate, reflect and be consistent with this <U>Section&nbsp;5.09(h)(i)</U>.
The Asset Allocation, as prepared by BR Financial if no Buyer Allocation Comments have been timely provided, as agreed between BR Financial
and Buyers, or as finally determined by the Accountant in accordance with this <U>Section&nbsp;5.09(h)(i)</U> (the &ldquo;<U>Final Asset
Allocation</U>&rdquo;), shall be binding on Buyers, the Company, and the Sellers absent manifest error. In the event of any adjustment
to the purchase price for U.S. federal income tax purposes, the Parties agree to modify the Final Asset Allocation to reflect such adjustment,
and any disagreement regarding such adjustment shall be resolved by the Accountant according to the same procedure.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   The
Parties agree that they will report and file all Tax Returns consistent with the Final Asset Allocation and will not, and will not permit
any of their respective Affiliates to, take a position on any Tax Return or in any Tax audit or examination before any Tax Authority that
is inconsistent with the Final Asset Allocation, unless required by a Final Tax Determination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(i)   <U>Certain
Tax Elections</U>. Unless otherwise agreed in writing by Buyers, notwithstanding anything else herein to the contrary, in connection with
any imputed underpayment resulting from any adjustment by any Tax Authority to any items of any Partnership Entity with respect to any
Pre-Closing Tax Period, such Partnership Entity shall make an election under Section 6226 of the Code (and any similar provision of state,
local, or non-U.S. Tax Law) with respect to the alternative to payment of imputed underpayment by the Partnership Entity, the applicable
Sellers shall pay such Taxes as may be due with respect to any adjustment to a partnership-related item described in Section 6226 of the
Code, and the Parties shall take any actions necessary to effectuate such election and prevent any such adjustment from adversely affecting
Buyers and their respective Affiliates (including the Great American Entities after the Closing).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(j)   <U>Tax
Treatment</U>. For U.S. federal, state and local income Tax purposes, the Parties shall agree that (a) the Parties shall treat the purchase
and sale of the Buyer Securities in exchange for the Base Cash Consideration pursuant to this Agreement, as a purchase and sale of partnership
interests for U.S. federal income tax purposes to the extent permitted by applicable Law, and (b) the Company shall make (or have in place)
a Section 754 election effective for the taxable year that includes the Closing Date (the &ldquo;<U>Intended Tax Treatment</U>&rdquo;).
Notwithstanding anything to the contrary in this Agreement, Buyers, Sellers and the Company (and their respective Affiliates) shall prepare
and file all Tax Returns and conduct all Tax proceedings in a manner consistent with the Intended Tax Treatment unless otherwise required
by applicable Law or pursuant to a Final Tax Determination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(k)   <U>Coordination</U>.
Notwithstanding anything to the contrary in this Agreement, <U>Section&nbsp;8.06</U> shall not apply with respect to Tax Claims or Tax
Proceedings, which shall be governed by <U>Section&nbsp;5.09(d)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(l)   <U>Tax
Refunds</U>. Except to the extent (i) reflected as an asset in Closing Liquidation Net Working Capital, Closing Real Estate Net Working
Capital, Closing Valuation Net Working Capital, or Indebtedness on the Final Closing Statement, or (ii) attributable to a carryback of
any item of loss, deduction, credit or other Tax attribute arising in any taxable period ending after the Closing Date into a taxable
period ending on or prior to the Closing Date, BR Financial shall be entitled to any refund actually received after the Closing Date by
the Great American Entities with respect to Indemnified Taxes (for the avoidance of doubt, including refunds of withholding Taxes with
respect to any direct or indirect distribution from GA Europe GmbH to BR Financial made prior to the Closing in accordance with <U>Section&nbsp;5.01(a)(xviii</U>),
which withholding Taxes constitute Indemnified Taxes). Promptly, but no later than thirty&nbsp;(30) Business Days after actual receipt
of any such refund, the Company shall deliver and pay over, or cause to be delivered and paid over, to BR Financial, the amount of such
refund (including any interest paid thereon and reduced by any costs or expenses (including Taxes) incurred by any Great American Entity
or any of its Affiliates with respect to such refund or claim for refund). To the extent any such refund is subsequently disallowed or
required to be returned to the applicable Governmental Entity, BR Financial shall pay promptly to the Company the amount of such disallowed
refund, together with any interest, penalties or other additional amounts imposed by such Governmental Entity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.10 <U>RWI;
Escrow Agreement</U><FONT STYLE="font-size: 10pt">. At or prior to the Closing, Buyers shall deliver to BR Financial evidence of the
purchase by Buyers of the RWI Policy, and shall further provide to BR Financial, substantially concurrent with delivery to the requisite
parties under the RWI Policy, (i) a true, correct and complete copy of such RWI Policy and (ii) copies of all notices which relate to
any claim or potential claim under the RWI Policy. Buyers agree that the RWI Policy shall provide that (a)&nbsp;the insurer shall irrevocably
waive and not pursue, directly or indirectly, any claims against BR Financial or any of its Affiliates (by way of subrogation, claim
for contribution or otherwise), other than in the case of Fraud by any such party and then only to the extent of such Fraud, and (b)
Sellers shall be express third-party beneficiaries of such provision. Buyers shall not (and shall cause its Subsidiaries and Affiliates
not to) amend or modify in any respect, or otherwise novate, assign, waive or terminate, the provisions in <U>clauses&nbsp;(a)</U> and
<U>(b)</U> of the immediately preceding sentence in a manner adverse to Sellers without the prior written consent of BR Financial. In
no event shall the availability of or binding of the RWI Policy be a condition to Closing. Buyers, on one hand, and BR Financial, on
the other hand, shall split equally the cost of the premiums, together with all Taxes and application fees, underwriting costs, brokerage
fees, or similar fees or expenses in connection with the RWI Policy. Subject to <U>Section&nbsp;5.04(c)</U>, Sellers and the Great American
Entities shall provide Buyers with such cooperation as is reasonably requested by Buyers and is reasonably necessary to be provided in
obtaining and binding the RWI Policy, including additional diligence information to remove or limit any exclusions thereunder. On or
prior to the Closing Date, BR Financial and the Company shall use reasonable best efforts to negotiate and enter into an Escrow Agreement
with Wilmington Trust, N.A. (or one of its affiliates), or another escrow agent reasonably acceptable to each of Buyers and BR Financial,
to act as escrow agent (the &ldquo;<FONT STYLE="font-weight: normal"><U>Escrow Agent</U></FONT>&rdquo;), such Escrow Agreement to be
on customary terms and conditions and on terms and conditions that are reasonably acceptable to each of Buyers and BR Financial. Buyers,
on the one hand, and BR Financial, on the other hand, shall split equally the fees and expenses of the Escrow Agent incurred in connection
with the Escrow Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.11 <U>Insurance
Coverage</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   As
of the Closing Date, the coverage under all Insurance Policies (including all captive and self-insurance programs) shall continue in force
for the benefit of BR Financial and its respective Affiliates only and shall cease with respect to any acts, events, facts, circumstances,
matters, incidents or omissions involving the Great American Entities or the Businesses that occur on or after the Closing. Prior to the
Closing, Buyer agrees that it shall be responsible for securing all insurance policies that it considers appropriate for the Businesses
and the operation thereof by the Great American Entities following the Closing. <FONT STYLE="background-color: white">Following </FONT>the
Execution Date <FONT STYLE="background-color: white">and prior to the Closing, BR Financial shall reasonably cooperate with Buyers and
the Company, at the Company&rsquo;s request and expense, to facilitate the Company putting in place insurance policies in respect of the
Great American Entities and the Businesses following the Closing. </FONT>From and after the Closing, the Company shall not, and shall
cause its Subsidiaries not to, seek through any means to benefit from and not to assert any right, claim or interest in, to or under,
any Insurance Policies, except as permitted under <U>Section&nbsp;5.11(b)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   From
and after the Execution Date, for any claims arising from acts, events, facts, circumstances, matters, incidents or omissions involving
the Great American Entities or the Businesses that arose prior to the Closing (&ldquo;<U>Pre-Closing Occurrences</U>,&rdquo; and such
claims, &ldquo;<U>Qualifying Claims</U>&rdquo;), the Company shall continue to have access to the benefits available under any of BR Financial&rsquo;s
or its respective Affiliates&rsquo; occurrence-based Insurance Policies (excluding any &ldquo;captive&rdquo; insurance policy or self-insurance)
(the &ldquo;<U>Occurrence-Based Policies</U>&rdquo;) to the extent such insurance coverage exists and provides coverage; <U>provided</U>
that the Company shall reimburse BR Financial for any fees, costs or expenses (including any retro-premium adjustments) incurred by BR
Financial or any of its Affiliates solely and to the extent as a result of, and shall bear the amount of any deductibles or net retentions
associated with, any claim, including Qualifying Claims, by or on behalf of any of the Great American Entities under such policies. Upon
the Company&rsquo;s written request and at the Company&rsquo;s sole cost and expense, BR Financial shall, or shall cause its applicable
Affiliates to, use reasonable best efforts to make and pursue any Qualifying Claim under the applicable Occurrence-Based Policy; <U>provided</U>
that such Qualifying Claim is eligible to be submitted in accordance with the terms and conditions of the applicable Occurrence-Based
Policy. To the extent that insurance proceeds in respect of any such Qualifying Claim are recovered by any Seller or its Subsidiaries,
such Seller shall remit, or cause to be remitted, the amount of such proceeds to the Company promptly after such recovery.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   Buyers,
the Company and BR Financial shall cooperate reasonably to maximize insurance recoveries under the Occurrence-Based Policies for the benefit
of all Parties with respect to Pre-Closing Occurrences. In the event that a Qualifying Claim relates to the same occurrence for which
BR Financial or one of its Affiliates is seeking coverage under Occurrence-Based Policies, where the limits under an applicable Occurrence-Based
Policy are not sufficient to fund all covered claims of the Great American Entities and BR Financial or its Affiliates, amounts due under
such Occurrence-Based Policy shall be allocated ratably and the Company shall be responsible for the retention or deductible amounts in
proportion to the amounts recovered by it in respect of such Qualifying Claim.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.12 <U>Commingled
Contracts</U><FONT STYLE="font-size: 10pt">. Buyers acknowledge that Ultimate Parent and its Affiliates may be parties to certain
Contracts (excluding all Benefit Plans) that relate to any of the Businesses, on the one hand, and the Other Businesses of Ultimate Parent
and its Affiliates, on the other hand (such Contracts, the &ldquo;<U>Commingled Contracts</U>&rdquo;). Prior to the Closing and for a
period of twelve (12) months after the Closing, BR Financial shall, and shall cause its respective Affiliates to, and following the Closing,
the Company shall, and shall cause its Subsidiaries to, use reasonable best efforts to (a)&nbsp;cause the applicable Commingled Contract
to be apportioned (including, if necessary, by seeking the consent of such counterparty to enter into a new contract or amendment, splitting
or assigning the rights and obligations under such Commingled Contract or establishing replacement contracts, contract rights, bids,
purchase orders or other agreements) with respect to the Businesses between the applicable Great American Entity (or other Person designated
by the Company), and with respect to the Other Businesses between Ultimate Parent or its Affiliates, and any third party which is a counterparty
to a Commingled Contract, in each case as such terms are approved by Buyers (or, after Closing, the Company) in writing in advance, and
(b) to the extent the actions contemplated by the foregoing <U>clause (a)</U> are not achieved, establish reasonable and lawful arrangements
designed to provide the Company (or such Person as the Company nominates) the rights, benefits, obligations and burdens under such Commingled
Contract to the extent related to the Businesses (and effectuate the intent of <U>clause (a)</U> to the fullest extent permitted by Law);
<U>provided</U>, <U>however</U>, that BR Financial makes no representation or warranty that any third party will agree to enter into
any such Contract, contract right, bid, purchase order or other agreement with the Company on the existing terms of the applicable Commingled
Contract or at all; <U>provided</U>, <U>further</U>, that, to the extent compliance with this <U>Section&nbsp;5.12</U> would conflict
with the obligations of the parties to the Transition Services Agreement (for instance, by causing a Commingled Contract to be separated
in such a way that Services (as defined in the Transition Services Agreement) to be provided under the Transition Services Agreement
can no longer be provided on the terms of the Transition Services Agreement), Buyers (or, after Closing, the Company) and BR Financial
shall discuss and agree in good faith with respect to the appropriate treatment of the relevant Commingled Contract(s) in respect of
such conflict. Notwithstanding anything contained in this <U>Section&nbsp;5.12</U> to the contrary, none of Buyers, Sellers or any of
their respective Affiliates shall be required to expend money (excluding the cost of Ultimate Parent&rsquo;s and its Affiliates&rsquo;
and their respective employees&rsquo; and Representatives&rsquo; time and efforts), commence any litigation or offer or grant any accommodation
(financial or otherwise) to any third party to fulfill its obligation under this <U>Section&nbsp;5.12</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.13 <U>Intercompany
Balances and Intercompany Agreements</U><FONT STYLE="font-size: 10pt">. Immediately prior to the Effective Time (or prior thereto,
if so determined by BR Financial), all intercompany balances, receivables, payables and accounts between BR Financial and any of its
Affiliates (other than the Great American Entities), on the one hand, and any Great American Entity, on the other hand, except for those
listed in <U>Section&nbsp;5.13</U> of the Disclosure Letter, shall be settled or otherwise eliminated without any further Liability to
the Great American Entities (including for Taxes or otherwise), in such a manner as BR Financial shall determine in its reasonable discretion
(including, subject to <U>Section&nbsp;5.01(a)(xviii)</U> and <U>Section&nbsp;5.01(e)</U>, if so determined by BR Financial, removing
from any Great American Entity any or all Cash or funds from cash pools by means of dividends, distributions, contribution, the creation
or repayment or refinancing of intercompany debt, increasing or decreasing of cash pool balances or otherwise). Intercompany balances
and accounts solely among any of the Great American Entities shall not be affected by the above provisions of this <U>Section&nbsp;5.13</U>.
Notwithstanding the foregoing, Buyers&rsquo; prior written consent shall be required for any such actions that are either (i) not undertaken
in accordance with and as contemplated by the Pre-Closing Reorganization or (ii) would reasonably be expected to be materially adverse
to the Great American Entities or Buyers. Immediately prior to the Closing (or prior thereto, if so determined by BR Financial), except
for the Ancillary Agreements to be entered into in connection with this Agreement, any documents executed in connection with the Pre-Closing
Reorganization and any arrangements, understandings or Contracts set forth in <U>Section&nbsp;5.13</U> of the Disclosure Letter, all
Intercompany Agreements shall automatically be terminated without further payment or performance and cease to have any further force
and effect, such that no party thereto shall have any further obligations or Liabilities therefor or thereunder (including for Taxes
or otherwise); <U>provided</U>, that, if requested by the Buyers by no later than one (1) year following the Closing Date, the Great
American Entities, on the one hand, and BR Financial and any of its Affiliates (other than the Great American Entities), on the other
hand, shall execute such agreements or documents if necessary or appropriate to effectuate such termination (and such agreements or documents
shall be reasonably acceptable to each of BR Financial and its Affiliates (other than the Great American Entities), on the one hand,
and Buyers, on the other hand).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.14 <U>Use
of Seller Names</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Effective
as of the Closing, BR Financial hereby grants, and shall cause its applicable Affiliates to grant, to the Company and its Affiliates (including
the Great American Entities), a limited, temporary, non-exclusive, sublicensable (only in furtherance of the Businesses), royalty-free,
fully paid-up, worldwide license to continue to use and display, solely for one hundred eighty (180) days following the Closing, any Seller
Names used in the conduct of the Businesses during the twelve (12) months prior to Closing, solely in substantially the same manner as
used and displayed to conduct the Businesses in the twelve (12) months prior to Closing and as otherwise reasonably necessary to transition
off of such use. Except as otherwise permitted by BR Financial or its applicable Affiliates, the Company shall, and shall cause its Affiliates
(including the Great American Entities) to, (i) as promptly as practicable, but in any event no later than one hundred eighty (180) days
following the Closing, cease their public use and display of the Seller Identified Names, including on business cards, marketing and sales
materials, signage, and other materials; <U>provided</U> that nothing herein shall prohibit the Company and its Affiliates&rsquo; (including
the Great American Entities) use of the Seller Names (A) to make accurate historical references to the relationship with the Sellers or
to the extent required by Law, or (B) in a manner that constitutes &ldquo;fair use&rdquo; or &ldquo;nominative fair use&rdquo; or in a
manner that would not (even in the absence of a license or similar permission) otherwise constitute infringement of a Trademark under
applicable Law, and (ii) as promptly as reasonably possible, but in any event, no later than thirty (30) days following the Closing, make
all filings with any and all applicable offices, agencies and bodies, and use reasonable best efforts to take all other actions reasonably
necessary to adopt new corporate names, registered names and registered fictitious names for the Great American Entities that do not use
or incorporate any Seller Identified Names or any Trademark that is a translation or confusingly similar derivation of, or otherwise is
confusingly similar to, any Seller Identified Name. Following receipt of confirmation from the appropriate registry that such name changes
have been effected, the Company shall provide BR Financial with a copy of such confirmation if requested by BR Financial.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   Buyers,
the Company and its Affiliates (including the Great American Entities) acknowledge that the Seller Identified Names are, as between the
Parties and their respective Affiliates, the sole and exclusive property of BR Financial and its Affiliates. The Company acknowledges,
for itself and its Affiliates, that nothing under this Agreement grants the Company or any of its Affiliates the right to register, or
authorize others to register, any Seller Identified Names or any other Trademark confusingly similar thereto anywhere in the world, and
neither the Company nor any of its Subsidiaries shall challenge BR Financial&rsquo;s or its Affiliates&rsquo; rights to use, seek to register
or register any of the Seller Identified Names anywhere in the world.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.15 <U>Use
of Company Names</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Effective
as of the Closing, the Company hereby grants, and shall cause its applicable controlled Affiliates (including the Great American Entities)
to grant, to BR Financial and its Affiliates, a limited, temporary, non-exclusive, sublicensable (only in furtherance of Other Businesses
(excluding the Businesses) in existence as of immediately after Closing), royalty-free, fully paid-up, worldwide license to continue to
use and display, solely for one hundred eighty (180) days following the Closing, any Company Names used in the conduct of such Other Businesses
(excluding the Businesses) during the twelve (12) months prior to Closing, solely in substantially the same manner as used and displayed
to conduct such businesses in the twelve (12) months prior to Closing and as otherwise reasonably necessary to transition off of such
use. Except as otherwise permitted by the Company or any of its applicable Affiliates, BR Financial shall, and shall cause its Affiliates
to, (i) as promptly as practicable, but in any event no later than one hundred eighty (180) days following the Closing, cease their public
use and display of the Company Names constituting Owned Intellectual Property (&ldquo;<U>Company Identified Names</U>&rdquo;), including
on business cards, marketing and sales materials, signage, and other materials; <U>provided</U> that nothing herein shall prohibit BR
Financial&rsquo;s and its Affiliates&rsquo; use of the Company Names (A)&nbsp;to make accurate historical references to the relationship
with the Great American Entities or to the extent required by Law, or (B) in a manner that constitutes &ldquo;fair use&rdquo; or &ldquo;nominative
fair use&rdquo; or in a manner that would not (even in the absence of a license or similar permission) otherwise constitute infringement
of a Trademark under applicable Law, and (ii) as promptly as reasonably possible, but in any event, no later than thirty (30) days following
the Closing, make all filings with any and all applicable offices, agencies and bodies, and use reasonable best efforts to take all other
actions reasonably necessary to adopt new corporate names, registered names and registered fictitious names for BR Financial and its Affiliates
that do not use or incorporate any Company Identified Names or any Trademark that is a translation or confusingly similar derivation of,
or is otherwise confusingly similar to, any Company Identified Name. Following receipt of confirmation from the appropriate registry that
such name changes have been effected, BR Financial shall provide the Company with a copy of such confirmation if requested by the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   Sellers
and their Affiliates (other than the Great American Entities) acknowledge that the Company Identified Names will be, as of and immediately
following the Closing, as between the Parties and their respective Affiliates, the sole and exclusive property of the Company and its
Affiliates. Sellers acknowledge, for themselves and their Affiliates, that nothing under this Agreement grants Sellers or any of their
Affiliates the right to register, or authorize others to register, any Company Identified Names or any other Trademark confusingly similar
thereto anywhere in the world, and neither BR Financial nor any of its Subsidiaries shall challenge any of the Great American Entities&rsquo;
right to use, seek to register or register any of the Company Identified Names anywhere in the world.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.16 <U>Background
Licenses</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Effective
as of the Closing, each of the Sellers hereby grants, and hereby causes and shall cause their applicable Affiliates to grant, to the Company
a non-exclusive, perpetual, irrevocable, sublicensable (as set forth below in this <U>Section&nbsp;5.16(a)</U>), royalty-free, fully paid-up,
worldwide license under all Intellectual Property (excluding Trademarks and Software) owned or sublicensable (without payment or similar
obligation to any third party) by any Seller or any of their Affiliates as of the Closing that was used or practiced in any of the Businesses
within the twelve (12) months prior to Closing, solely to continue to conduct the Businesses and any natural evolutions or expansions
thereof, including to make, have made, import, export, use, sell, offer for sale, provide, distribute, copy, modify, display, make derivative
works of or otherwise exploit any goods or services provided by the Businesses within the twelve (12) months prior to Closing and natural
evolutions or expansions thereof, including any new versions thereof. The Company may assign such license, in whole or in part in connection
with any assignment, sale, merger, or other transfer of all or any part of the Businesses. The Company may grant sublicenses, within the
scope of the license granted in this <U>Section&nbsp;5.16(a)</U>, to any of its Affiliates, and to any of its or their customers and service
providers. After the Closing, as between the Parties, any improvements and modifications to, and derivative works of, any of such Intellectual
Property created or developed by or on behalf of the Company (or its sublicensees) shall be solely owned by the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   Effective
as of the Closing, the Company hereby grants, and hereby causes and shall cause each applicable Great American Entity to grant, to BR
Financial, a non-exclusive, perpetual, irrevocable, sublicensable (as set forth below in this <U>Section&nbsp;5.16(b)</U>), royalty-free,
fully paid-up, worldwide license under all Owned Intellectual Property (excluding Trademarks and Software) used or practiced in any of
the Other Businesses within the twelve (12) months prior to Closing, solely to continue to conduct such Other Businesses and any natural
evolutions or expansions thereof, including to make, have made, import, export, use, sell, offer for sale, provide, distribute, copy,
modify, display, make derivative works of or otherwise exploit any goods or services provided by the Other Businesses within the twelve
(12) months prior to Closing and natural evolutions or expansions thereof, including any new versions thereof. BR Financial may assign
such license, in whole or in part in connection with any assignment, sale, merger, or other transfer of all or any part of the Other Businesses.
BR Financial may grant sublicenses, within the scope of the license granted in this <U>Section&nbsp;5.16(b)</U>, to its Affiliates, and
to any of its or their customers and service providers. After the Closing, as between the Parties, any improvements and modifications
to, and derivative works of, any of such Intellectual Property created or developed by or on behalf of BR Financial (or its sublicensees)
shall be solely owned by BR Financial.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.17 <U>Ancillary
Agreements</U><FONT STYLE="font-size: 10pt">. Prior to the Closing, Buyers and BR Financial shall negotiate in good faith any missing
terms of the Transition Services Agreement, which shall be substantially in the form attached hereto as <U>Exhibit&nbsp;B</U>, the LLC
Agreement, which shall be substantially in the form attached hereto as <U>Exhibit&nbsp;G</U> (subject to modification as contemplated
by <U>Section&nbsp;5.17</U> of the Disclosure Letter), the Credit Agreement, which shall be substantially in the form attached hereto
as <U>Exhibit&nbsp;H</U>, and each of the schedules, annexes or exhibits thereto. Buyers and BR Financial shall fully cooperate in causing
any other Person that will be a party to the Transition Services Agreement, the LLC Agreement, the Credit Agreement or the Software License
Agreement to execute and deliver the Transition Services Agreement, the LLC Agreement, the Credit Agreement and the Software License
Agreement, respectively (<U>it being understood</U> that the Transition Services Agreement, the LLC Agreement, the Credit Agreement and
the Software License Agreement shall be executed and delivered at the Closing in the form of the Transition Services Agreement, LLC Agreement,
Credit Agreement and Software License Agreement attached hereto as an Exhibit with only such ministerial additions, deletions and modifications
as necessary to complete any missing terms (such as the date of such agreement) contemplated by the form to be completed by the parties
to the Transition Services Agreement, the LLC Agreement, the Credit Agreement or the Software License Agreement, to correct any scrivener&rsquo;s
error in the form of the Transition Services Agreement, the LLC Agreement, the Credit Agreement or the Software License Agreement or
as otherwise agreed by BR Financial and Buyers in writing; <U>provided</U>, that the LLC Agreement shall be modified as contemplated
by <U>Section&nbsp;5.17</U> of the Disclosure Letter).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.18 <U>Further
Assurances</U><FONT STYLE="font-size: 10pt">. The Parties shall execute and deliver, or shall cause to be executed and delivered,
such documents and other instruments and shall take, or shall cause to be taken, such further actions as may be reasonably required to
carry out the provisions of this Agreement and give effect to the Transactions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.19 <U>Pre-Closing
Reorganization</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   No
later than two (2) Business Days prior to the Closing Date, on the terms and subject to the conditions set forth herein, each Seller shall,
and shall cause their applicable Affiliates to, consummate those aspects of the Pre-Closing Reorganization applicable to such Seller or
its Affiliates including making the Company Contribution. At or prior to the completion of the Pre-Closing Reorganization, BR Financial
may, without Buyers&rsquo; prior written consent, make changes to the structure of the Pre-Closing Reorganization that it determines to
be necessary, advisable or desirable; <U>provided</U> that BR Financial shall not make any changes to the Pre-Closing Reorganization that
would reasonably be expected to have more than an immaterial adverse effect on Buyers or their Affiliates (including the Great American
Entities following the Closing), including with respect to any cost, Tax or Liability or obligation to, or of, Buyers or the Great American
Entities following the Closing, without the prior written consent of Buyers. Notwithstanding the foregoing, BR Financial may, without
Buyers&rsquo; prior written consent, make changes to the Pre-Closing Reorganization that are required by any Governmental Entity; <U>provided</U>
that BR Financial shall cooperate in good faith with Buyers and use reasonable best efforts to mitigate any negative impact of such changes
on the Great American Entities and the Businesses. The Parties shall cooperate in good faith in connection with the implementation of
any changes to the Pre-Closing Reorganization.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   From
and following the Execution Date, BR Financial shall (i) keep Buyers reasonably informed with respect to the steps in the implementation
and overall progress of the Pre-Closing Reorganization, (ii) furnish to Buyers, in a reasonably timely manner, any information and documents
that Buyers reasonably request in connection with the effectuation of the Pre-Closing Reorganization for purposes of reviewing the effectuation
of the Pre-Closing Reorganization, (iii)&nbsp;make its (and cause its Affiliates to make available their) applicable employees, Representatives
and advisors available upon reasonable prior notice during regular business hours to discuss such information and documents as may be
reasonably requested by Buyers; <U>provided</U>, that BR Financial shall not be required to cooperate with any access or inspection requests
pursuant to this <U>Section&nbsp;5.19</U> that would unduly interfere with business operations of BR Financial and its Affiliates, and
(iv) provide copies of all agreements, resolutions, formation documents and other documents and instruments prepared to effectuate the
Pre-Closing Reorganization (the &ldquo;<U>Separation Documentation</U>&rdquo;) to Buyers prior to executing the same and consider in good-faith
Buyers&rsquo; comments thereto; <U>provided</U>, that (y) BR Financial may restrict access to any of the foregoing as it may reasonably
determine to comply with applicable laws and contractual obligations, or to protect trade secrets, information protected by attorney-client
privilege or other competitively sensitive information and (z) Buyers&rsquo; prior written consent (not to be unreasonably withheld, conditioned
or delayed) shall be required for any Separation Documentation that would reasonably be expected to impose any Liability or substantive
restrictions on any Great American Entity that will not be discharged or terminated prior to Closing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.20 <U>Misallocated
Assets and Misdirected Payments</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Following
the Closing and prior to the two (2)-year anniversary of the Closing, the Company shall, or shall cause its Affiliates to, promptly pay
or deliver to BR Financial any monies or checks received by any Great American Entity to the extent they are due to the Other Businesses,
including by customers, suppliers or other contracting parties of Ultimate Parent or its Affiliates for goods or services provided by
the Other Businesses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   Following
the Closing and prior to the two (2)-year anniversary of the Closing, BR Financial shall, or shall cause its Affiliates to, promptly pay
or deliver to the Company any monies or checks received by Ultimate Parent or any of its Affiliates after the Closing Date to the extent
they are due to the Businesses, including by customers, suppliers or other contracting parties of Great American Entities or their Affiliates
or the Businesses for goods or services provided by the Businesses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   If,
following the Closing and prior to the two (2)-year anniversary of the Closing, either the Company, on the one hand, or Sellers, on the
other hand, or any of their respective Affiliates becomes aware that any of the assets primarily used, or primarily held for use, by the
Businesses have not been transferred, assigned or conveyed to a Great American Entity and such asset is held by Ultimate Parent or its
Affiliates, or that any of the assets primarily used, or primarily held for use, by the Other Businesses have not been retained by or
transferred, assigned or conveyed to BR Financial or its Affiliates and such asset is held by a Great American Entity, then the Company
or BR Financial, as applicable, will promptly notify the other and they will cooperate in good faith to, as promptly as reasonably practicable,
transfer the relevant asset to the appropriate Party (or its designee) upon such Party&rsquo;s request and at no cost to such Party.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.21 <U>Certain
Indebtedness</U><FONT STYLE="font-size: 10pt">. On or prior to the Closing Date, BR Financial shall deliver to Buyers the Payoff
Documentation and evidence of the payoff of Indebtedness under the Wells Fargo Agreement in accordance with such Payoff Documentation.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;5.22 <U>Specified
Agreements</U><FONT STYLE="font-size: 10pt">. BR Financial may cause the Great American Entities to enter into Contracts, and may
effectuate the transactions, expressly contemplated by <U>Section&nbsp;5.22</U> of the Disclosure Letter on the terms and subject to
the conditions set forth in <U>Section&nbsp;5.22</U> of the Disclosure Letter. From and after the Closing, the Company and BR Financial
agree to use their respective reasonable best efforts to effectuate the transactions described on <U>Section&nbsp;5.22</U> of the Disclosure
Letter in the manner described therein, with such changes as may be agreed between the Buyers and BR Financial in writing.</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">Article&nbsp;VI</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">Conditions</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;6.01 <U>Conditions
to Each Party&rsquo;s Obligation to Consummate the Transactions</U><FONT STYLE="font-size: 10pt">. The obligation of each Party
to consummate the Transactions is subject to the satisfaction or waiver in writing by Buyers and BR Financial, at or prior to the Closing,
of each of the following conditions:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   <U>Regulatory
Approvals</U>. The Parties shall have received the Approvals listed in <U>Section&nbsp;3.04(a)</U> of the Disclosure Letter and such approvals
shall remain in full force and effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   <U>Orders
and Litigation</U>. No court, arbitrator, mediator or other Governmental Entity of competent jurisdiction shall have enacted, enforced,
entered, issued or promulgated any Order or Law (whether temporary, preliminary or permanent) that is in effect and has the effect of
making the Transactions illegal or otherwise prohibiting consummation of the Transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;6.02 <U>Conditions
to Obligation of Buyers</U><FONT STYLE="font-size: 10pt">. The obligation of Buyers to consummate the Transactions is also subject
to the satisfaction or waiver in writing by Buyers at or prior to the Closing of the following conditions:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   <U>Representations
and Warranties of Sellers and the Company</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   The
Seller Fundamental Representations that are qualified by materiality qualifiers, including &ldquo;Material Adverse Effect,&rdquo; shall
be true and correct in all respects as of the Execution Date and as of the Closing Date as though made on and as of such date and time
(except to the extent that any such representation and warranty is expressly made as of an earlier date, in which case such representation
and warranty shall be true and correct as of such earlier date).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   The
Seller Fundamental Representations that are not qualified by materiality qualifiers, including &ldquo;Material Adverse Effect,&rdquo;
shall be true and correct in all respects (except for <I>de minimis </I>exceptions) as of the Execution Date and as of the Closing Date
as though made on and as of such date and time (except to the extent that any such representation and warranty is expressly made as of
an earlier date, in which case such representation and warranty shall be true and correct as of such earlier date).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iii)   The
representation and warranty of the Company set forth in <U>Section&nbsp;3.06(b)</U> shall be true and correct in all respects as of the
Execution Date and as of the Closing Date as though made on and as of such date and time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iv)   The
other representations and warranties of Sellers and the Company set forth in <U>Article&nbsp;II</U> and <U>Article&nbsp;III</U> shall
be true and correct (without giving effect to any materiality qualifiers, including &ldquo;Material Adverse Effect&rdquo; (other than
materiality qualifiers describing the required contents of a section or subsection of the Disclosure Letter, which shall not be disregarded),
contained therein) as of the Execution Date and as of the Closing Date as though made on and as of such date and time (except to the extent
that any such representation and warranty is expressly made as of an earlier date, in which case such representation and warranty shall
be true and correct as of such earlier date), except where the failure of any such representations and warranties to be so true and correct
would not have a Material Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   <U>Performance
of Obligations of Sellers and the Company</U>. Sellers and the Company shall have performed and complied in all material respects with
all covenants, agreements and other obligations required to be performed by them under this Agreement on or prior to the Closing Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   <U>Closing
Certificate</U>. Buyers shall have received at the Closing a certificate signed on behalf of Sellers and the Company by a duly authorized
officer of BR Financial (solely in his or her capacity as such and not in his or her personal capacity, and without personal liability),
certifying that the conditions set forth in <U>Section&nbsp;6.02(a)</U> and <U>Section&nbsp;6.02(b)</U> have been satisfied.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   <U>Pre-Closing
Reorganization</U>. The Pre-Closing Reorganization shall have been consummated in compliance with <U>Section&nbsp;5.19</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(e)   <U>Nomura
Consent</U>. Buyers shall have received at or prior to the Closing copies of written consents executed by BR Financial, the Administrative
Agent and the Required Lenders (as defined under the Nomura Credit Agreement), as applicable, to each of the Pre-Closing Reorganization
and the other Transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;6.03 <U>Conditions
to Obligations of Sellers and the Company</U><FONT STYLE="font-size: 10pt">. The obligation of Sellers and the Company to consummate
the Transactions is also subject to the satisfaction or waiver in writing by BR Financial at or prior to the Closing of the following
conditions:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   <U>Representations
and Warranties</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   The
representations and warranties of Buyers set forth in <U>Section&nbsp;4.01</U> (<I>Organization, Good Standing and Qualification</I>)
and <U>Section&nbsp;4.02</U> (<I>Authority; Approval</I>) shall be true and correct in all respects as of the Execution Date and as of
the Closing Date as though made on and as of such date and time (except to the extent that any such representation and warranty is expressly
made as of an earlier date, in which case such representation and warranty shall be true and correct as of such earlier date).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   The
other representations and warranties of Buyers contained in <U>Article&nbsp;IV</U> shall be true and correct (without giving effect to
any materiality qualifiers, including &ldquo;Material Adverse Effect,&rdquo; contained therein) as of the Execution Date and as of the
Closing Date as though made on and as of such date and time (except to the extent that any such representation and warranty is made as
of an earlier date, in which case such representation and warranty shall be true and correct as of such earlier date), except where the
failure of any such representation and warranty to be so true and correct would not have a Buyer Material Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   <U>Performance
of Obligations of Buyers</U>. Buyers shall have performed and complied in all material respects with each of the covenants, agreements
and other obligations required to be performed by them under this Agreement on or prior to the Closing Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   <U>Closing
Certificate</U>. Sellers shall have received at the Closing a certificate signed on behalf of Buyers by a duly authorized officer of Buyers
(solely in his or her capacity as such and not in his or her personal capacity, and without personal liability), certifying that the conditions
set forth in <U>Section&nbsp;6.03(a)</U> and <U>Section&nbsp;6.03(b)</U> have been satisfied.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;6.04 <U>Frustration
of Closing Conditions</U><FONT STYLE="font-size: 10pt">. A Party may not rely on the failure of any condition set forth in <U>Section&nbsp;6.01</U>,
<U>Section&nbsp;6.02</U> or <U>Section&nbsp;6.03</U>, as the case may be, to be satisfied if such Party&rsquo;s failure to perform any
of its covenants, agreements or obligations under this Agreement was a principal cause of such failure.</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">Article&nbsp;VII</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">Termination</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;7.01 <U>Termination</U><FONT STYLE="font-size: 10pt">.
This Agreement may be terminated at any time prior to the Closing:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   by
written agreement of Buyers and BR Financial;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   by
either Buyers or BR Financial, by giving written notice of such termination to the other Party, if:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   the
Closing shall not have occurred on or prior to 5:00&nbsp;p.m. (New York time) on February 10, 2025 (the &ldquo;<U>Initial Outside Date</U>&rdquo;);
<U>provided</U> that, if on the Initial Outside Date all of the conditions to the Closing, other than the conditions set forth in <U>Section&nbsp;6.01(a)</U>
or <U>Section&nbsp;6.01(b)</U> (but for the purposes of <U>Section&nbsp;6.01(b)</U>, only to the extent related to any Antitrust Law),
shall have been satisfied or waived (except for those conditions that by their nature are to be satisfied at the Closing), then the Initial
Outside Date shall automatically be extended to the date that is sixty (60) days after the Initial Outside Date (the &ldquo;<U>Extended
Outside Date</U>&rdquo;); <U>provided</U>, <U>further</U>, that the right to terminate this Agreement pursuant to this <U>Section&nbsp;7.01(b)(i)</U>
shall not be available to any Party that has breached in any material respect its obligations under this Agreement in any manner that
shall have been a principal cause of the failure of the Closing to have occurred on or prior to the Outside Date (<U>it being understood</U>
that Sellers and the Company shall be deemed a single party for purposes of the foregoing proviso); or</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   any
Order permanently restraining, enjoining or otherwise prohibiting the consummation of the Transactions shall become final and non-appealable;
<U>provided</U> that the right to terminate this Agreement pursuant to this <U>Section&nbsp;7.01(b)(ii)</U> shall not be available to
any Party that has breached in any material respect its obligations under this Agreement, including <U>Section&nbsp;5.03</U> (<I>Regulatory
Filings/Approvals</I>), in any manner that shall have been a principal cause of such Order becoming final and non-appealable (<U>it being
understood</U> that Sellers and the Company shall be deemed a single party for purposes of the foregoing proviso);</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   by
BR Financial, by giving written notice of such termination to Buyers if Buyers shall have breached or failed to perform in any material
respect any of its covenants or other agreements contained in this Agreement, or any of its representations and warranties shall fail
to be true after the Execution Date, which breach or failure to perform or be true (i)&nbsp;would give rise to the failure of a condition
set forth in <U>Section&nbsp;6.03</U> and (ii)&nbsp;is not curable or, if curable, is not cured within the earlier of (A)&nbsp;thirty
(30) days after written notice thereof is given by BR Financial to Buyers and (B)&nbsp;the Outside Date; <U>provided</U> that BR Financial
shall not have the right to terminate this Agreement pursuant to this <U>Section&nbsp;7.01(c)</U> if any Seller or the Company is then
in material breach of any of its representations, warranties, covenants or other agreements hereunder such that it would give rise to
the failure of a condition set forth in <U>Section&nbsp;6.01</U> or <U>Section&nbsp;6.02</U>; or</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   by
Buyers, by giving written notice of such termination to BR Financial if any Seller or the Company shall have breached or failed to perform
in any material respect any of their covenants or other agreements contained in this Agreement, or any of their representations and warranties
shall fail to be true after the Execution Date, which breach or failure to perform or be true (i)&nbsp;would give rise to the failure
of a condition set forth in <U>Section&nbsp;6.02</U> and (ii)&nbsp;is not curable or, if curable, is not cured within the earlier of (A)&nbsp;thirty
(30) days after written notice thereof is given by Buyers to BR Financial and (B)&nbsp;the Outside Date; <U>provided</U> that Buyers shall
not have the right to terminate this Agreement pursuant to this <U>Section&nbsp;7.01(d)</U> if Buyers are then in material breach of any
of their representations, warranties, covenants or other agreements hereunder such that it would give rise to the failure of a condition
set forth in <U>Section&nbsp;6.01</U> or <U>Section&nbsp;6.03</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;7.02 <U>Effect
of Termination and Abandonment</U><FONT STYLE="font-size: 10pt">. In the event of termination of this Agreement pursuant to this
<U>Article&nbsp;VII</U>, this Agreement shall become void and of no effect with no Liability to any Person on the part of any Party (or
of any of its Representatives or Affiliates); <U>provided</U>, <U>however</U>, that (a)&nbsp;no such termination shall relieve any Party
of any Liability or damages to the other Party resulting from any Willful Breach or for Fraud and (b)&nbsp;this <U>Section&nbsp;7.02
</U>and <U>Article&nbsp;IX</U> shall survive the termination of this Agreement.</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">Article&nbsp;VIII</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">SURVIVAL<FONT STYLE="text-transform: none">; INDEMNIFICATION</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;8.01 <U>Survival</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Each
representation, warranty, covenant and other obligation contained in this Agreement shall survive the Closing, but only until the applicable
survival date specified in this <U>Section&nbsp;8.01(a)</U>, whereupon it shall terminate; <U>provided</U> that if a claim with respect
thereto shall be made prior to such survival date in compliance with this <U>Article&nbsp;VIII</U>, then such survival date shall be extended,
and such provision shall survive solely for purposes of this <U>Article&nbsp;VIII</U>, but only with respect to such claim and only until
the Final Determination and any payment required in respect thereof, whereupon such provision shall terminate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   The
Seller Fundamental Representations, the Buyer Fundamental Representations, the representations and warranties contained in <U>Section&nbsp;3.15</U>
(<I>Taxes</I>) and BR Financial&rsquo;s obligation to indemnify the Buyer Indemnified Parties for Indemnified Taxes shall survive the
Closing until the sixtieth (60<SUP>th</SUP>)&nbsp;calendar day following the expiration of the statute of limitations otherwise applicable
to claims for breach of the federal and state Laws governing the liabilities, actions and other matters referred to in such representations
and warranties or such Indemnified Taxes, giving effect to any waivers, tolling or extensions thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   All
other representations and warranties contained in this Agreement shall survive the Closing until the date that is the fifteen (15)-month
anniversary of the Closing Date, other than the representations and warranties set forth in <U>Section&nbsp;3.22</U> (<I>No Other Representations
or Warranties</I>) and <U>Section&nbsp;4.11</U> (<I>No Other Representations or Warranties</I>), which shall survive the Closing indefinitely.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iii)   The
survival date applicable to the covenants and agreements contained in this Agreement shall be (A) with respect to covenants and agreements
that require performance in full prior to the Closing, until the date that is the fifteen (15)-month anniversary of the Closing Date,
and (B)&nbsp;with respect to covenants and agreements that by their terms are required to be performed, in whole or in part, at or after
the Closing, the date on which such covenants and agreements have been fully performed or otherwise satisfied in accordance herewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   No
Party shall have any liability to any Person with respect to any provision of this Agreement following the applicable survival date specified
in <U>Section&nbsp;8.01(a)</U>, which supersedes any statute of limitations that would otherwise apply, and no Party shall thereafter
assert any claim, cause of action, right or remedy, or any Action, with respect to such provision or the subject matter thereof; <U>provided</U>
that, notwithstanding anything herein to the contrary, nothing in this <U>Article&nbsp;VIII</U> shall prejudice or limit any claims or
Liabilities for Willful Breach or Fraud.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;8.02 <U>Indemnification
by Sellers</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Following
the Closing until the applicable survival dates provided in <U>Section&nbsp;8.01(a)</U>, each Seller shall, severally but not jointly,
indemnify, defend and hold harmless Buyers and their Affiliates (including, after the Closing, the Great American Entities), and their
respective successors and permitted assigns, in their capacity as such (collectively, the &ldquo;<U>Buyer Indemnified Parties</U>&rdquo;),
from and against any and all Losses actually incurred or suffered as the result of or in connection with:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   the
breach of any representation made by such Seller, as though such representation or warranty was made as of the Execution Date and as of
the Closing, <U>it being understood</U> that for purposes of this <U>Section&nbsp;8.02(a)(i)</U>, any qualifications relating to materiality
(such as the terms &ldquo;material&rdquo; and &ldquo;Material Adverse Effect,&rdquo; or relating to Knowledge contained in such representation)
shall be disregarded for purposes of determining whether such representation was breached or the quantity of such Losses;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   the
breach by such Seller of any covenant, agreement or obligation of such Seller contained in this Agreement; or</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iii)   solely
in the case of BR Financial, Indemnified Taxes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   Following
the Closing until the applicable survival dates provided in <U>Section&nbsp;8.01(a)</U>, each Seller shall, severally and not jointly,
indemnify, defend and hold harmless the Buyer Indemnified Parties (including, after the Closing, any of the Great American Entities) from
and against any and all Losses actually incurred or suffered as the result of, or in connection with:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   the
breach of any representation made by the Company (other than any representation contained in <U>Section&nbsp;3.15</U> (<I>Taxes</I>)),
as though such representation or warranty was made as of the Execution Date and as of the Closing, <U>it being understood</U> that for
the purposes of this <U>Section&nbsp;8.02(b)(i)</U>, any qualifications relating to materiality (such as the terms &ldquo;material&rdquo;
and &ldquo;Material Adverse Effect,&rdquo; or relating to Knowledge contained in such representation) shall be disregarded for purposes
of determining whether such representation was breached or the quantity of such Losses;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   the
breach by any Great American Entity of any covenant, agreement or obligation of a Great American Entity contained in this Agreement to
the extent required to be performed at or prior to the Closing;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iii)   modifications
to the Pre-Closing Reorganization which were made without Buyers&rsquo; prior written consent, and Liabilities incurred by any Great American
Entity as a result of the Pre-Closing Reorganization in excess of $50,000 in the aggregate (at which point Sellers shall be liable for
the entire amount of such Losses without regard to such $50,000 threshold) which are not extinguished in full at or prior to Closing;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iv)   any
Liabilities of the Other Businesses for which, under applicable Law, any Great American Entity could be held liable;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(v)   and
any matter set forth in <U>Section&nbsp;8.02</U> of the Disclosure Letter (the &ldquo;<U>Special Indemnities</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   Notwithstanding
anything to the contrary in this Agreement, the Buyer Indemnified Parties shall not be entitled to indemnification pursuant to this <U>Article&nbsp;VIII</U>
in respect of any Losses of the type described in <U>Section&nbsp;8.02(a)(i)</U> or <U>Section&nbsp;8.02(b)(i)</U>:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   unless
and until the aggregate amount of Losses of the Buyer Indemnified Parties exceeds $750,000 (the &ldquo;<U>Basket Amount</U>&rdquo;), in
which event the Buyer Indemnified Parties shall be entitled to indemnification for all such Losses in excess of the Basket Amount;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   with
respect to any individual claim (or group of related claims), unless and until the aggregate amount of Losses of the Buyer Indemnified
Parties pursuant to such claim(s) exceeds $25,000 (the &ldquo;<U>Mini-Basket Amount</U>&rdquo;), in which event the Buyer Indemnified
Parties shall be entitled to indemnification for all such Losses including the Mini-Basket Amount; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iii)   the
maximum amount of Losses for which the Buyer Indemnified Parties shall be entitled to indemnification pursuant to this <U>Article&nbsp;VIII</U>
from Sellers in respect of any Losses of the type described in <U>Section&nbsp;8.02(a)(i)</U> and <U>Section&nbsp;8.02(b)(i)</U> shall
be $60,000,000 (the &ldquo;<U>General Cap</U>&rdquo;), and the maximum amount of Losses for which any individual Seller may be liable
pursuant to <U>Section&nbsp;8.02(a)(i)</U> and <U>Section&nbsp;8.02(b)(i)</U> shall not exceed the percentage of the General Cap set forth
next to such Seller&rsquo;s name on <U>Schedule I.A</U> hereto;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>provided</U>, <U>however</U>, that claims for
breach of the Seller Fundamental Representations (other than the representations and warranties contained in <U>Section&nbsp;2.07</U>
(<I>Solvency</I>) and <U>Section&nbsp;3.20</U> (<I>Sufficiency of Assets</I>), which shall be subject to the foregoing limits in this
<U>Section&nbsp;8.02(c)</U>) and Fraud shall not be subject to the foregoing limits in this <U>Section&nbsp;8.02(c)</U>, but claims for
breach of any Seller Fundamental Representations and for Fraud, shall be included in the determination of whether the limits in <U>clauses&nbsp;(i)</U>
and <U>(ii)</U> have been reached; <U>provided</U>, <U>further</U>, that the aggregate liability of the Sellers to the Indemnified Parties
pursuant to <U>Section&nbsp;8.02(a)(i)</U> or <U>Section&nbsp;8.02(b)(i)</U> shall not exceed the portion of the Closing Cash Consideration
(<I>plus </I>any Post-Closing Adjustment Amount) actually received by the Sellers. Notwithstanding anything to the contrary in this Agreement,
claims for Indemnified Taxes shall not be subject to the foregoing limits in this <U>Section&nbsp;8.02(c)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   With
respect to any Losses for which a Buyer Indemnified Party is entitled to indemnification with respect to <U>Section&nbsp;8.02(a)(ii)</U>,
such Losses shall be indemnified exclusively by the Seller that has breached or failed to perform any such covenant, agreement or obligation;
<U>provided</U> that, for purposes of this <U>Section&nbsp;8.02(d)</U>, pre-Closing breaches or failures to perform by any Great American
Entity shall be attributable to, and be deemed breaches or failures by, BR Financial.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(e)   With
respect to any Losses for which a Buyer Indemnified Party is entitled to indemnification with respect to <U>Section&nbsp;8.02(a)(i)</U>
or <U>Section&nbsp;8.02(b)(i)</U> (other than with respect to Seller Fundamental Representations (other than the representations and warranties
contained in <U>Section&nbsp;2.07</U> (<I>Solvency</I>) and <U>Section&nbsp;3.20</U> (<I>Sufficiency of Assets</I>)), and Fraud), the
amounts of Losses payable by Sellers shall be determined as follows: <I>first</I>, by application of the Basket Amount, if applicable;
<I>second</I>, from the RWI Policy and other insurance as contemplated by <U>Section&nbsp;8.04</U>; and <I>third</I>, from Sellers (subject
in all instances to the limitations in this <U>Article&nbsp;VIII</U>, including <U>Section&nbsp;8.02(c)</U>).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(f)   For
the avoidance of doubt, the limitations on liability set forth in this Agreement shall still apply if the RWI Policy is revoked, cancelled
or modified in any manner (including any decrease in retention or deductible) or if the insurer of the RWI Policy denies coverage for,
or is unable to pay, any losses, expenses, costs or damages (<U>it being understood</U> that the Buyer Indemnified Parties are entitled
to recover from Sellers in respect of such amounts as contemplated by <U>Section&nbsp;8.02(e)</U>). Notwithstanding the foregoing, Buyers
shall, and shall cause the Great American Entities to, use their respective reasonable best efforts to seek recovery under the RWI Policy
for any Losses for which the Buyer Indemnified Parties may be entitled to recovery pursuant to this <U>Article&nbsp;VIII</U> before seeking
recovery from Sellers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;8.03 <U>Indemnification
by Buyers</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Following
the Closing until the applicable survival dates provided in <U>Section&nbsp;8.01(a)</U>, Buyers shall, severally but not jointly, indemnify,
defend and hold harmless each Seller and its Affiliates and their respective successors and permitted assigns, in their capacity as such
(collectively, the &ldquo;<U>Seller Indemnified Parties</U>&rdquo;), from and against any and all Losses actually incurred or suffered
as the result of, or in connection with:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   the
breach of any representation made by such Buyer; or</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   the
breach by such Buyer of any covenant, agreement or obligation of such Buyer contained in this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   Notwithstanding
anything to the contrary in this Agreement, the Seller Indemnified Parties shall not be entitled to indemnification pursuant to this <U>Article&nbsp;VIII</U>
in respect of any Losses of the type described in <U>Section&nbsp;8.03(a)(i)</U>:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   unless
and until the aggregate amount of Losses of the Seller Indemnified Parties exceeds the Basket Amount, in which event the Seller Indemnified
Parties shall be entitled to indemnification for all such Losses in excess of the Basket Amount;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   with
respect to any individual claim (or group of related claims), unless and until the aggregate amount of Losses of the Seller Indemnified
Parties pursuant to such claim(s) exceeds the Mini-Basket Amount, in which event the Seller Indemnified Parties shall be entitled to indemnification
for all such Losses, including the Mini-Basket Amount; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iii)   the
maximum amount of Losses that the Seller Indemnified Parties shall be entitled to indemnification from Buyers pursuant to this <U>Article&nbsp;VIII</U>
in respect of any Losses of the type described in <U>Section&nbsp;8.03(a)(i)</U> shall be the General Cap, and the maximum amount of Losses
for which any individual Buyer may be liable pursuant to <U>Section&nbsp;8.03(b)(i)</U> shall not exceed the percentage of the General
Cap set forth next to such Buyer&rsquo;s name on <U>Schedule I.B</U> hereto;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>provided</U>, <U>however</U>, that claims for
breach of the Buyer Fundamental Representations and Fraud shall not be subject to the foregoing limits in this <U>Section&nbsp;8.03(b)</U>,
but claims for breach of any Buyer Fundamental Representations or Fraud, shall be included in the determination of whether the limits
in <U>clauses&nbsp;(i)</U> and <U>(ii)</U> have been reached.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;8.04 <U>Indemnification
by the Company</U><FONT STYLE="font-size: 10pt">. Following the Closing until the applicable survival dates provided in <U>Section&nbsp;8.01(a)</U>,
the Company shall indemnify, defend and hold harmless each of the Seller Indemnified Parties, from and against any and all Losses actually
incurred or suffered as the result of a breach by the Company of any post-Closing covenant or obligation of the Company contained in
this Agreement to the extent required to be performed following the Closing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;8.05 <U>Limitations</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   The
amount of any Losses that are subject to indemnification under this <U>Article&nbsp;VIII</U> shall be reduced by the amount of any insurance
proceeds actually received by the Indemnified Party in respect of such Losses, net of the costs of collection and irrecoverable Taxes
(&ldquo;<U>Third-Party Payments</U>&rdquo;). The Indemnified Party shall use reasonable best efforts to recover any such insurance or
other proceeds from third parties to the same extent such Indemnified Party would recover such proceeds if such Losses were not subject
to indemnification hereunder. If an Indemnified Party receives any Third-Party Payment with respect to any Losses for which it has previously
been indemnified by an Indemnifying Party, the Indemnified Party shall promptly pay to the Indemnifying Party an amount equal to the lesser
of (i) such Third-Party Payment or (ii) the amount of such previously indemnified Losses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   Notwithstanding
anything to the contrary herein, but subject to <U>Section&nbsp;1.04(d)</U>, in no event shall any Indemnifying Party be required to indemnify,
defend, hold harmless, pay or reimburse any Indemnified Party for Losses under this <U>Article&nbsp;VIII</U> to the extent such Losses
were specifically taken into account in the determination of the amounts reflected in the Final Contribution Adjustment Amount.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   No
Indemnified Party will be entitled to recover damages in respect of any claim under this Agreement or otherwise obtain indemnification
(including under the RWI Policy) more than once in respect of the same Losses suffered. In the event that any circumstance gives rise
to more than one right of claim or constitutes a breach of more than one covenant or agreement hereunder, the relevant party shall be
entitled to be indemnified or make recovery only once in respect of any such Losses incurred.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   Notwithstanding
anything to the contrary contained in this Agreement, (i)&nbsp;no Indemnifying Party shall have any liability to an Indemnified Party
in respect of, and Losses shall not include, any punitive, special or exemplary damages and (ii)&nbsp;no &ldquo;multiple of profits&rdquo;
or &ldquo;multiple of cash flow&rdquo; or other similar valuation methodology or performance metric shall be used in calculating the amount
of any Losses; <U>provided</U>, <U>however</U>, that such limitations on damages shall not apply to the extent sought by and awarded to
a third party with respect to a Third-Party Claim for which an indemnification claim is brought.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(e)   No
Indemnifying Party shall be liable under this <U>Article&nbsp;VIII</U> in respect of any Loss which is contingent unless and until such
contingent Loss becomes an actual liability that has been incurred or is due and payable; <U>provided</U> that this <U>Section&nbsp;8.05(e)</U>
shall not limit the ability of any Indemnified Party to submit a Claim Notice.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(f)   Each
Indemnified Party shall use reasonable best efforts to minimize and mitigate any indemnifiable Loss (other than any Loss that is a Tax),
and if the Indemnified Party fails to do so, the Indemnified Party shall not be entitled to be indemnified, defended or held harmless
for any portion of such Loss that reasonably could have been avoided had the Indemnified Party so complied.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(g)   The
amount of any Losses that are subject to indemnification under this <U>Article&nbsp;VIII</U> shall be (i) reduced by the amount of any
cash Tax benefit actually realized by the Indemnified Party as a result of the Loss to which such indemnity payment relates in the taxable
year in which such Loss is incurred (net of any costs, expenses or Taxes incurred by the Indemnified Party in connection with obtaining
such Tax benefit) and (ii) increased by any Taxes imposed on the Indemnified Party in connection with the receipt or accrual of the related
payment or indemnity (in the case of each of <U>clauses (i)</U> and <U>(ii)</U>, as determined on a with-and-without basis). Notwithstanding
the foregoing, with respect to any indemnity payment in respect of a Loss of the Company or any Great American Entity disregarded as separate
from the Company for U.S. federal income Tax purposes, this <U>Section&nbsp;8.05(g)</U> shall not apply.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(h)   In
no event will any Seller be liable for a breach of any representation or warranty, covenant or agreement made by any other Seller; <U>provided</U>
that, for purposes of this <U>Section&nbsp;8.05(h)</U>, pre-Closing breaches or failures to perform by any Great American Entity shall
be attributable to, and be deemed breaches or failures by, BR Financial.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;8.06 <U>Claim
Procedures</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   All
claims for indemnification pursuant to this <U>Article&nbsp;VIII</U>, shall be made in accordance with the procedures set forth in this
<U>Section&nbsp;8.06</U>. A Person entitled to assert a claim for indemnification (a &ldquo;<U>Claim</U>&rdquo;) pursuant to this <U>Section&nbsp;8.06</U>
(an &ldquo;<U>Indemnified Party</U>&rdquo;) shall give the Indemnifying Party written notice of any such Claim (a &ldquo;<U>Claim Notice</U>&rdquo;),
which notice shall include a description in reasonable detail, to the extent such information is available, of (i)&nbsp;the basis for,
and nature of, such Claim, including the facts constituting the basis for such Claim, (ii)&nbsp;the estimated amount of the Losses that
have been or may be sustained by the Indemnified Party in connection with such Claim to the extent known or a statement that the amount
of Losses is not reasonably ascertainable and (iii) reasonable supporting documentation to the extent available. Any Claim Notice shall
be given by the Indemnified Party to the Indemnifying Party, (A)&nbsp;in the case of a Claim in connection with any Action made or brought
by any Person (other than a Buyer Indemnified Party or a Seller Indemnified Party in connection with this Agreement) against such Indemnified
Party (a &ldquo;<U>Third-Party Claim</U>&rdquo;), reasonably promptly after the Indemnified Party becomes aware of such potential Action
(but in no event more than ten&nbsp;(10) Business Days following the first (1st) date on which such Indemnified Party has knowledge of
such potential Action), and (B)&nbsp;in the case of a Claim other than a Third-Party Claim (a &ldquo;<U>Direct Claim</U>&rdquo;), reasonably
promptly after the Indemnified Party becomes aware of the facts constituting the basis for such Direct Claim (but in no event more than
twenty&nbsp;(20) Business Days following the first date on which such Indemnified Party has knowledge of such facts); <U>provided</U>,
<U>however</U>, that no failure to give such prompt written notice shall relieve the Indemnifying Party of any of its indemnification
obligations hereunder except to the extent that the Indemnifying Party is actually materially prejudiced by such failure. The Indemnified
Party shall cooperate with and provide to the Indemnifying Party such information under the Indemnified Party&rsquo;s control as the Indemnifying
Party may reasonably request for the purposes of determining the validity of the allegations made in the Claim Notice and shall keep the
Indemnifying Party reasonably informed of factual and procedural developments (including additional information which may come under the
Indemnified Party&rsquo;s control) in connection therewith. For the purposes of this Agreement, &ldquo;<U>Indemnifying Party</U>&rdquo;
means Buyers (in the case of a claim for indemnification by a Seller Indemnified Party) or Sellers (in the case of a claim for indemnification
by a Buyer Indemnified Party).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   With
respect to any Third-Party Claim, the Indemnifying Party shall have the right, by giving written notice to the Indemnified Party within
thirty (30) days after delivery of the Claim Notice with respect to such Third-Party Claim, to assume control of the defense of such Third-Party
Claim at the Indemnifying Party&rsquo;s expense with counsel of its choosing, and the Indemnified Party shall cooperate in good faith
in such defense; <U>provided</U>, <U>however</U>, that such Indemnifying Party shall not have the right to control the defense of any
Third-Party Claim if (i)&nbsp;the Third-Party Claim relates to or arises in connection with any criminal or regulatory claim involving
the Indemnified Party as a defendant, (ii)&nbsp;the matter that is the subject of such Third-Party Claim seeks the imposition of an injunction
or equitable relief against the Indemnified Party, (iii)&nbsp;if the Indemnifying Party is a Seller, the Third-Party Claim has been brought
by or on behalf of any customer or supplier of the Business or a Governmental Entity or (iv)&nbsp;an actual or likely conflict of interest
makes representation of the Indemnifying Party and the Indemnified Party by the same counsel inappropriate. The Indemnified Party or Indemnifying
Party, as the case may be, that is not controlling such defense shall have the right, at its own cost and expense, to participate in the
defense of such Third-Party Claim with counsel selected by it; <U>provided</U> that the Indemnifying Party will pay the costs and expenses
of separate counsel for the Indemnified Party if, based on the reasonable opinion of legal counsel to the Indemnified Party reasonably
acceptable to the Indemnifying Party, a conflict or potential conflict of interest exists between the Indemnifying Party and the Indemnified
Party with respect to such Third-Party Claim (including that one or more legal defenses or counterclaims may be available to such Indemnified
Party or to other Indemnified Parties that are inconsistent with or additional to those available to the Indemnifying Party); <U>provided</U>,
<U>further</U>, that the Indemnifying Party shall not be required to pay for more than one such counsel (<I>plus</I> any appropriate local
counsel) for all Indemnified Parties in connection with any Third-Party Claim.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   If
the Indemnifying Party elects not to control the defense of such Third-Party Claim or fails to diligently prosecute the defense of such
Third-Party Claim, the Indemnified Party may control the defense of such Third-Party Claim with counsel of its choosing, and the Indemnifying
Party shall be liable for the reasonable fees and expenses of such counsel to the Indemnified Party if the Indemnifying Party is required
to indemnify the Indemnified Party for such Third-Party Claim pursuant to this <U>Article&nbsp;VIII</U>. Buyers, Sellers and the Company
shall reasonably cooperate with each other in connection with the defense of any Third-Party Claim, including by retaining and providing
to the Party controlling such defense records and information that are reasonably relevant to such Third-Party Claim and making available
employees on a mutually convenient basis for providing additional information and explanation of any material provided hereunder; <U>provided</U>
that neither Party shall be required to furnish any such information which would (in the reasonable judgment of such Party upon advice
of counsel) be reasonably likely to waive any privileges, including the attorney-client privilege, held by such Party or any of its Subsidiaries
or violate any applicable Law or Order (<U>provided</U>, <U>further</U>, <U>however</U>, that such Party shall use reasonable best efforts
to obtain any required consents and take such other reasonable action to permit such access, including entering into a joint defense or
similar agreement). The Indemnified Party or Indemnifying Party, as the case may be, that is controlling such defense shall keep the other
Party reasonably advised of the status of such Action and the defense thereof and shall consider in good faith any recommendations made
by the other Party with respect thereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   Notwithstanding
anything in this Agreement to the contrary, (i)&nbsp;an Indemnifying Party shall not agree to any settlement on behalf of the Indemnified
Party of any Third-Party Claim that the Indemnifying Party controls without the prior written consent of the Indemnified Party, such consent
not to be unreasonably withheld, conditioned or delayed, unless such settlement would (A)&nbsp;include a complete and unconditional release
of each Indemnified Party from all Liabilities or obligations with respect thereto, (B)&nbsp;not impose any non-monetary Liability or
obligation (including any equitable remedies) on the Indemnified Party and (C)&nbsp;not involve a finding or admission of any wrongdoing
on the part of the Indemnified Party and (ii)&nbsp;an Indemnified Party shall not agree to any settlement of a Third-Party Claim for which
the Indemnifying Party is providing indemnification hereunder without the prior written consent of the Indemnifying Party (such consent
not to be unreasonably withheld, conditioned or delayed).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(e)   In
the event of any conflicts between this <U>Section&nbsp;8.06</U> and <U>Section&nbsp;1.04</U>, the provisions of <U>Section&nbsp;1.04</U>
shall control. Notwithstanding anything to the contrary in this Agreement, this <U>Section&nbsp;8.06</U> (other than this <U>Section&nbsp;8.06(e)</U>)
shall not apply with respect to any Tax Claim, Tax Proceeding or other Tax matters, which shall be governed by <U>Section&nbsp;5.09</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;8.07 <U>Indemnification
Payments</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   The
Indemnifying Party shall pay to the Indemnified Party the amount of any Loss for which it is liable hereunder, in immediately available
funds, to an account specified by the Indemnified Party no later than five&nbsp;(5) Business Days following any Final Determination of
the claims set forth in the related Claim Notice; <U>provided</U>, <U>however</U>, that, with respect to any such payment required to
be made by any Seller to any Buyer Indemnified Party, such Buyer Indemnified Party shall have the option, exercisable in its sole discretion,
to elect for such payment obligation to be satisfied by means of an Equity Reduction in the amount of such Loss in lieu of a cash payment.
Such Buyer Indemnified Party shall provide written notice to Sellers within five (5) Business Days of its election of an Equity Reduction
in lieu of a cash payment (&ldquo;<U>Equity Reduction Notice</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   &ldquo;<U>Equity
Reduction</U>&rdquo; means, with respect to any Losses for which a Seller is liable hereunder, (i) <I>first, </I>a reduction to the amount
of the then-due Class B Preferred Unpaid Yield (but not to less than zero) of any Class B Preferred Units owned by such Seller or its
Affiliates in an aggregate amount equal to the amount of such Losses, and (ii)&nbsp;to the extent the aggregate amount of Losses is not
satisfied through the mechanism in <U>clause (i)</U>, <I>second</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0in">(A) a reduction to the
amount of the then-outstanding Class B Preferred Unreturned Capital of the Class B Preferred Units owned by such Seller or its Affiliates
equal to (1) (x) the amount of remaining Losses after accounting for <U>clause (i)</U> <I>multiplied by</I> (2) (y) the Seller Adjusted
Liquidation Preference (z)&nbsp;<I>divided by</I> the Seller Adjusted Liquidation Preference <I>plus</I> the Common Fair Value and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0in">(B) the surrender and
forfeiture by such Seller or its Affiliates, and cancellation by the Company, of a number of Class&nbsp;A Common Units held by such Seller
or its Affiliates (rounded to the nearest whole number) equal to (1) the amount of remaining Losses after accounting for <U>clause (i)</U>
<I>multiplied by</I> (2) (x) the Common Fair Value (y) <I>divided by</I> the Seller Adjusted Liquidation Preference <I>plus</I> the Common
Fair Value (3) <I>divided by</I> the Fair Value.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   &ldquo;<U>Seller
Adjusted Liquidation Preference</U>&rdquo; means the aggregate amount of Class B Preferred Unreturned Capital of the Class B Preferred
Units owned by such Seller as of the date of the Final Determination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   &ldquo;<U>Common
Fair Value</U>&rdquo; means the aggregate Fair Value of the Class A Common Units held by such Seller or its Affiliates. For purposes of
<U>Section 8.07</U>, &ldquo;<U>Fair Value</U>&rdquo; means the &ldquo;Fair Market Value&rdquo; for a single Class A Common Unit as determined
under the LLC Agreement as of the date of the Final Determination of the amount of Losses for which such Seller is liable hereunder; <U>provided</U>,
that, notwithstanding any calculation to the contrary, the Fair Value of any Class A Common Unit shall never be less than $1 for purposes
of the foregoing calculation. If BR Financial disagrees with the Fair Value ascribed to such Class&nbsp;A Common Units, it may object
thereto in a notice delivered to the Company and Buyers no later than twenty&nbsp;(20) Business Days after receipt of such Equity Reduction
Notice, which shall set forth BR Financial&rsquo;s good-faith determination of Fair Value and reasonable detail regarding how its proposed
Fair Value was determined (an &ldquo;<U>Equity Reduction Objection Notice</U>&rdquo;). If BR Financial fails to deliver an Equity Reduction
Objection Notice within such twenty&nbsp;(20)-Business Day period, the Equity Reduction (and Fair Value reflected therein) shall be final
and binding in all respects. If such Buyer Indemnified Party and BR Financial cannot agree on the Fair Value to be ascribed to the Class
A Common Units held by Sellers or their its Affiliates within fifteen (15) Business Days after receipt of an Equity Reduction Objection
Notice, then the Company may engage a nationally recognized banker or appraiser with expertise and experience in valuing businesses similar
to the Company (an &ldquo;<U>Appraiser</U>&rdquo;), subject to BR Financial&rsquo;s approval (not to be unreasonably withheld, conditioned
or delayed), to determine the Fair Value of the Class A Common Units and the Appraiser&rsquo;s determination shall control (absent manifest
accounting or similar error). The Company, such Buyer Indemnified Party and Sellers shall, and shall cause their representatives to, submit
such information or materials as may be reasonably requested by the Appraiser. The determination of the Appraiser in accordance with this
<U>Section&nbsp;8.07(d)</U> shall be in writing and set forth its determination of the Fair Value of the Class A Common Units, along with
its analysis in reasonable detail and the basis and quantification. Except as provided below, such Buyer Indemnified Party, and the one
hand, and Sellers, on the other hand, and in accordance with the percentage interests set forth on <U>Schedule I.A</U> hereto, shall each
bear 50% of the costs, fees and expenses of the Appraiser; <U>provided</U>, that in the event the Appraiser&rsquo;s determination of Fair
Value is (i)&nbsp;greater than such Buyer Indemnified Party&rsquo;s determination of Fair Value by 15% or more (but not less than such
Seller&rsquo;s determination of Fair Value by 15% or more), then such Buyer Indemnified Party shall bear 100% of such costs, fees and
expenses of the Appraiser and (ii)&nbsp;less than BR Financial&rsquo;s determination of Fair Value by 15% or more (but not greater than
such Buyer Indemnified Party&rsquo;s determination of Fair Value by 15% or more), then such Sellers shall bear 100% of such costs, fees
and expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(e)   In
the event that any Loss is incurred or suffered by an Indemnified Party in a currency other than U.S. Dollars, such foreign currency Loss
shall be converted into U.S. Dollars based on the spot central bank rate in such other country for the conversion of such currency into
U.S. Dollars in effect as of the date of Final Determination of the applicable claim.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(f)   None
of the Company, Buyers or Sellers will have any right to set off any unresolved claim for indemnification pursuant to this <U>Article&nbsp;VIII</U>
against any payment due pursuant to any other provision of this Agreement or any other Contract between Sellers or their Affiliates, on
the one hand, and Buyers or their Affiliates, on the other hand.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(g)   Except
to the extent otherwise required pursuant to a Final Tax Determination, Sellers, Buyers, the Company, and their respective Affiliates
shall treat any indemnification payments made under this Agreement (i) between any Buyer, on the one hand, and any Seller, on the other
hand, as an adjustment to the Base Cash Consideration and (ii)&nbsp;between any Seller, on the one hand, and the Company, on the other
hand, as an adjustment to the assets contributed by the relevant Seller to the Company pursuant to the Company Contribution (<U>it being
understood</U> that, for the avoidance of doubt, an Equity Reduction shall be treated as an adjustment to the assets contributed by the
relevant Seller to the Company pursuant to the Company Contribution).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;8.08 <U>Exclusive
Remedy; Releases</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   All
representations and warranties set forth in this Agreement are contractual in nature only and subject to the sole and exclusive remedies
set forth herein. Other than in the case of Fraud or Willful Breach, the provisions of <U>Section&nbsp;1.04</U>, this <U>Article&nbsp;VIII</U>
and the RWI Policy shall be the sole and exclusive remedy of the Indemnified Parties for Losses to the extent arising out of or resulting
from this Agreement; <U>provided</U> that nothing in this Agreement shall limit any Party&rsquo;s right to obtain specific performance
or other injunctive relief in accordance with <U>Section&nbsp;9.04(d)</U> and <U>Section&nbsp;9.04(e)</U> or as expressly provided in
an Ancillary Agreement. Notwithstanding anything to the contrary contained herein, no limitations (including any survival limitations
and other limitations set forth in this <U>Article&nbsp;VIII</U>), qualifications or procedures in this Agreement shall be deemed to limit
or modify the ability of a Buyer Indemnified Party to make claims under or recover under the RWI Policy (<U>it being understood</U> that
any matter for which there is coverage available under the RWI Policy shall be subject to the terms and limitations, if any, set forth
in the RWI Policy) or an Indemnified Party to make claims pursuant to the Ancillary Agreements or claims for Fraud or Willful Breach.
The provisions of this <U>Article&nbsp;VIII</U> constitute an integral part of the consideration given to the Sellers pursuant to this
Agreement and were specifically bargained for and reflected in the total amount of the Base Cash Consideration payable in connection with
the Transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   In
furtherance of the foregoing, effective as of the Closing:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)   Buyers,
on behalf of themselves and the other Buyer Indemnified Parties (including the Great American Entities), hereby unconditionally and irrevocably
waive, release, remise and forever discharge any and all rights, claims and Losses of any type that they have had, now have or might now
or hereafter have against Sellers to the extent based on facts, circumstances, occurrences or omissions existing, occurring or arising
at or prior to the Closing and relating to or arising out of this Agreement, the Transactions contemplated hereby, the Great American
Entities or the Businesses; <U>provided</U>, <U>however</U>, that the foregoing release in this <U>clause&nbsp;(i)</U> will not cover
and therefore will not affect any rights of Buyers or any Buyer Indemnified Party under this Agreement or any Ancillary Agreement, or
any claims against Sellers for Fraud or Willful Breach. Buyers shall not make, and shall not permit Buyer Indemnified Parties (including
the Great American Entities) to make, any claim or demand, or commence any proceeding asserting any claim or demand, including any claim
of contribution or any indemnification, against any Seller with respect to any Liabilities released pursuant to this <U>Section&nbsp;8.08(b)(i)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)   Sellers,
on behalf of themselves and the other Seller Indemnified Parties, hereby unconditionally and irrevocably waive, release, remise and forever
discharge any and all rights, claims and Losses of any type that they have had, now have or might now or hereafter have against Buyers
and each of their Related Parties (including the Great American Entities) to the extent based on facts, circumstances, occurrences or
omissions existing, occurring or arising at or prior to the Closing and relating to or arising out of this Agreement, the Transactions
contemplated hereby, the Great American Entities or the Businesses; <U>provided</U>, <U>however</U>, that the foregoing release in this
<U>clause (ii)</U> will not cover and therefore will not affect any rights of Sellers or any Seller Indemnified Party under this Agreement
or any Ancillary Agreement, or any claims against Buyers or any of their Related Parties (including the Great American Entities) for Fraud
or Willful Breach. Sellers shall not make, and shall not permit their Related Parties to make, any claim or demand, or commence any proceeding
asserting any claim or demand, including any claim of contribution or any indemnification, against any Buyer or their Related Parties
with respect to any Liabilities released pursuant to this <U>Section&nbsp;8.08(b)(ii)</U>.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">Article&nbsp;IX</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">Miscellaneous and General</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;9.01 <U>Amendment;
Waiver</U><FONT STYLE="font-size: 10pt">. Any provision of this Agreement may be amended or waived if, and only if, such amendment
or waiver is in writing and signed, in the case of an amendment, by Buyers, BR Financial and the Company, or in the case of a waiver
(and BR Financial shall have the right to grant a waiver on behalf of the other Sellers and, prior to the Closing, the Company), by the
Party granting the waiver. No failure or delay by any Party in exercising any right, power or privilege hereunder shall operate as a
waiver thereof nor shall any single or partial exercise thereof preclude any other or further exercise thereof, or the exercise of any
other right, power or privilege. The rights and remedies herein provided shall be cumulative and not exclusive of any rights or remedies
provided by Law except as provided in <U>Article&nbsp;VIII</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;9.02 <U>Expenses</U><FONT STYLE="font-size: 10pt">.
Except as otherwise provided in this Agreement (including the reimbursement of Reimbursable Company Transaction Expenses and Reimbursable
Buyer Transaction Expenses pursuant to <U>Section&nbsp;1.03(b)(iii)</U> and <U>Section&nbsp;1.03(b)(iv)</U>, respectively) and any Ancillary
Agreement, and whether or not the Transactions are consummated, all costs and expenses (including fees and expenses of counsel and financial
advisors, if any) incurred in connection with this Agreement and the Transactions shall be paid by the Party incurring such costs and
expenses.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;9.03 <U>Counterparts</U><FONT STYLE="font-size: 10pt">.
This Agreement may be executed in one or more counterparts, each of which shall be deemed an original and all of which shall constitute
one and the same Agreement. The Parties understand and agree that delivery of a signed counterpart signature page to this Agreement,
any Ancillary Agreement or any amendment or waiver to this Agreement or any Ancillary Agreement by electronic mail in portable document
format form, or by any other electronic means intended to preserve the original graphic and pictorial appearance of a document, shall
constitute valid and sufficient delivery thereof and shall be treated in all manner and respects as an original agreement or instrument
and shall be considered to have the same binding legal effect as if it were the original signed version thereof delivered in person.
No party to this Agreement or to any such agreement or instrument shall raise the use of electronic means to deliver a signature to this
Agreement or any amendment or waiver hereto or the fact that any signature or agreement or instrument was transmitted or communicated
through the use of electronic means as a defense to the formation of a contract, and each Party hereto forever waives any such defense.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;9.04 <U>GOVERNING
LAW AND VENUE; WAIVER OF JURY TRIAL; SPECIFIC PERFORMANCE</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   This
Agreement, and all Actions (whether in contract, tort or statute) that may be based upon, arise out of or relate to this Agreement, or
the negotiation, execution or performance of this Agreement (including any claim or cause of action based upon, arising out of or related
to any representation or warranty made in or in connection with this Agreement or as an inducement to enter into this Agreement), shall
be governed by, and enforced in accordance with, the Laws of the State of Delaware, including its statutes of limitations, without giving
effect to applicable principles of conflicts of law to the extent that the application of the laws of another jurisdiction (whether of
the State of Delaware or any other jurisdiction) would be required thereby.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   Each
Party agrees that it shall bring any Action in respect of any claim based upon, arising out of or relating to this Agreement or the Transactions
(except as otherwise provided in any Ancillary Agreement) exclusively in the Court of Chancery of the State of Delaware and, if and only
if such Court declines to exercise jurisdiction, the other courts of the State of Delaware or the federal courts of the United States
of America located in the State of Delaware and the appellate courts therefrom (in such order of priority, the &ldquo;<U>Chosen Courts</U>&rdquo;)
and solely in connection with claims arising out of or relating to this Agreement or the Transactions (except as otherwise provided in
any Ancillary Agreement) (i)&nbsp;irrevocably submits to the exclusive jurisdiction of the Chosen Courts, (ii)&nbsp;waives any objection
to the laying of venue in any such Action in the Chosen Courts, (iii)&nbsp;waives any objection that the Chosen Courts are an inconvenient
forum or do not have jurisdiction over any Party hereto and (iv)&nbsp;agrees that mailing of process or other papers in connection with
any such Action in the manner provided in <U>Section&nbsp;9.05</U> or in such other manner as may be permitted by Law shall be valid and
sufficient service thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   EACH
PARTY HERETO IRREVOCABLY AND UNCONDITIONALLY WAIVES TO THE FULLEST EXTENT PERMITTED BY LAW ANY RIGHT IT MAY HAVE TO A TRIAL BY JURY WITH
RESPECT TO ANY ACTION DIRECTLY OR INDIRECTLY BASED UPON, ARISING OUT OF OR RELATING TO THIS AGREEMENT OR THE TRANSACTIONS. EACH PARTY
HEREBY ACKNOWLEDGES AND CERTIFIES THAT (I)&nbsp;NO REPRESENTATIVE, AGENT OR ATTORNEY OF THE OTHER PARTY HAS REPRESENTED, EXPRESSLY OR
OTHERWISE, THAT SUCH OTHER PARTY WOULD NOT, IN THE EVENT OF ANY ACTION, SEEK TO ENFORCE THE FOREGOING WAIVER, (II)&nbsp;IT UNDERSTANDS
AND HAS CONSIDERED THE IMPLICATIONS OF THIS WAIVER, (III)&nbsp;IT MAKES THIS WAIVER VOLUNTARILY AND (IV) IT HAS BEEN INDUCED TO ENTER
INTO THIS AGREEMENT AND THE TRANSACTIONS BY, AMONG OTHER THINGS, THE MUTUAL WAIVERS AND CERTIFICATIONS CONTAINED IN THIS <U>SECTION&nbsp;9.04</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   Irreparable
damage would occur in the event that any covenant herein were not to be performed in accordance with its terms. Accordingly, subject to
<U>Section&nbsp;9.04(e)</U>, each Party shall be entitled to seek one or more injunctions to prevent any breach of covenant and to enforce
specifically this Agreement in the Chosen Courts, in addition to any other remedy to which such Party may be entitled at law or in equity.
Each Party seeking an injunction or injunctions to prevent breaches of this Agreement and to enforce specifically the terms and provisions
of this Agreement shall not be required to provide any bond or other security in connection with any such order or injunction (and the
other Party hereby waives such requirement).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(e)   Notwithstanding
anything to the contrary set forth in <U>Section&nbsp;9.04(d)</U>, it is acknowledged and agreed that Sellers shall be entitled to seek,
or receive a grant of, specific performance of Buyers&rsquo; obligations to exercise their rights to obtain the Equity Financing under
the Equity Commitment Letter and to consummate the Closing pursuant to the terms of this Agreement, and to cause the Transactions to occur
at the Closing to be consummated, if and only if, (i)&nbsp;all of the conditions in <U>Section&nbsp;6.01</U> (<I>Conditions to Each Party&rsquo;s
Obligation to Consummate the Transactions</I>) and <U>Section&nbsp;6.02</U> (<I>Conditions to Obligation of Buyers</I>) have been satisfied
(other than those conditions that by their terms are to be satisfied at the Closing, which conditions shall be satisfied at the Closing);
(ii) Buyers fail to consummate the Closing on the date the Closing is required to have occurred pursuant to <U>Section&nbsp;1.02</U>;
(iii) the Sellers shall have confirmed in writing to Buyers that all of the conditions set forth in <U>Section&nbsp;6.01</U> (<I>Conditions
to Each Party&rsquo;s Obligation to Consummate the Transactions</I>) and <U>Section&nbsp;6.02</U> (<I>Conditions to Obligation of Buyers</I>)
have been satisfied (other than those conditions that by their terms are to be satisfied at the Closing, but subject to the satisfaction
of such conditions at the Closing) and that they irrevocably waive any unsatisfied condition in <U>Section&nbsp;6.03</U> (<I>Conditions
to Obligation of Sellers and the Company</I>) and confirm that if specific performance is granted and the Equity Financing is funded,
then the Sellers and the Company are ready, willing and able to consummate the Closing; and (iv) Buyers fail to consummate the Closing
within five (5) Business Days of receipt of such confirmation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;9.05 <U>Notices</U><FONT STYLE="font-size: 10pt">.
All notices and other communications to be given or made hereunder shall be in writing and shall be deemed to have been duly given or
made on the date of delivery to the recipient thereof if received prior to 5:00 p.m. in the place of delivery, and such day is a Business
Day (or otherwise on the next succeeding Business Day) if (a)&nbsp;served by personal delivery or by an internationally recognized overnight
courier to the Person or entity for whom it is intended, (b)&nbsp;delivered by registered or certified mail, return receipt requested,
or (c)&nbsp;sent by email, as provided in this <U>Section&nbsp;9.05</U>; <U>provided</U> that delivery of the email is confirmed orally
or in writing by the recipient thereof (excluding out-of-office replies or other automatically generated responses):</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">To Buyers or the Company (following the Closing):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">333 South Grand Ave. 30th Floor</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Los Angeles, CA 90071<BR>
Email: tcasarella@oaktreecapital.com; nbasso@oaktreecapital.com<BR>
Attn: Tom Casarella; Nick Basso</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">With a copy to:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Wachtell, Lipton, Rosen &amp; Katz<BR>
51 West 52nd Street<BR>
New York, NY 10019<BR>
Email: KLCain@wlrk.com<BR>
Attn: Karessa L. Cain</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">To BR Financial, Ultimate Parent or the Company (prior to
the Closing):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">B.&nbsp;Riley Financial Inc.<BR>
299 Park Avenue, 21st Floor<BR>
New York, NY 10171<BR>
Email: aforman@brileyfin.com<BR>
Attn: Alan Forman</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">With a copy to:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Sullivan &amp; Cromwell LLP<BR>
1888 Century Park East, 21st Floor<BR>
Los Angeles, CA 90067<BR>
Email: brownp@sullcrom.com<BR>
Attn: Patrick S. Brown</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">or to such other Person or addressees as may be
designated in writing by the Party to receive such notice as provided above; <U>provided</U>, <U>however</U>, that copies shall be provided
to outside counsel for convenience only, such copies shall not, in and of themselves, constitute notice and the failure to provide any
such copy shall not alter the effectiveness of any notice or other communication otherwise duly made or given.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;9.06 <U>Entire
Agreement</U><FONT STYLE="font-size: 10pt">. This Agreement (including any exhibits or schedules hereto), the Ancillary Agreements
and the Confidentiality Agreement constitute the entire agreement of the Parties and supersede all other prior agreements, understandings,
representations and warranties, both written and oral, among the Parties, with respect to the subject matter hereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;9.07 <U>No Third-Party
Beneficiaries; Non-Recourse</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Except
as provided in <U>Section&nbsp;5.08</U> (<I>Director and Officer Indemnification</I>), this <U>Section&nbsp;9.07</U> and <U>Section&nbsp;9.10</U>
(<I>Waiver of Conflicts Regarding Representations; Non-Assertion of Attorney-Client Privilege</I>), there shall be no third-party beneficiaries
of this Agreement, the Ancillary Agreements or any exhibit, annex or schedule hereto or thereto, and none of them shall confer on any
Person other than the parties hereto and thereto any claim, cause of action, right or remedy.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   Notwithstanding
anything in this Agreement or any of the Ancillary Agreements to the contrary, Sellers and the Company agree, on behalf of themselves
and their respective Related Parties, that no recourse shall be had against the Equity Investors except for specific performance of their
obligation to fund their respective committed portions of the Equity Financing solely in accordance with, and pursuant to the terms and
conditions of, the Equity Commitment Letter and <U>Section&nbsp;9.04(e)</U>. Each of the Sellers and Company, on behalf of itself and
its respective Affiliates and Related Parties, and each Buyer, on behalf of itself and its respective Affiliates and Related Parties,
agree that all Actions brought by it and its Affiliates or Related Parties against another Party&rsquo;s Related Parties (whether in contract
or in tort, in Law or in equity or otherwise, or granted by statute or otherwise, whether by or through attempted piercing of the corporate,
limited partnership or limited liability company veil or any other theory or doctrine, including alter ego or otherwise) that may be based
upon, in respect of, arise under, out or by reason of, be connected with, or relate in any manner to: (a) this Agreement and the other
Ancillary Agreements, or any of the transactions contemplated hereunder or thereunder (including the Equity Financing); (b) the negotiation,
execution or performance of this Agreement and the other Ancillary Agreements (including any representation or warranty made in connection
with, or as an inducement to, this Agreement and the other Ancillary Agreements); (c) any breach or violation of this Agreement and the
other Ancillary Agreements; and (d) any failure of any of the transactions contemplated hereunder or thereunder (including the Equity
Financing) to be consummated, in each case, may be made only against the Persons that are, in the case of this Agreement, expressly identified
as parties to this Agreement, and in the case of the Ancillary Agreements, Persons expressly identified as parties to such Ancillary Agreements,
and their respective successor and assigns, and in accordance with, and subject to the terms and conditions of, this Agreement or such
Ancillary Agreements, as applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;9.08 <U>Severability</U><FONT STYLE="font-size: 10pt">.
The provisions of this Agreement shall be deemed severable and the invalidity or unenforceability of any provision shall not affect the
validity or enforceability of the other provisions hereof. If any provision, covenant or restriction of this Agreement is held by a court
of competent jurisdiction or other authority of competent jurisdiction to be invalid, void or unenforceable, or the application of such
provision, covenant or restriction to any Person or any circumstance is held by a court of competent jurisdiction or other authority
to be invalid, void or unenforceable, (a)&nbsp;a suitable and equitable provision shall be substituted therefor in order to carry out,
so far as may be valid and enforceable, the intent and purpose of such invalid or unenforceable provision and (b)&nbsp;the remainder
of this Agreement and the application of such provision, covenant or restriction to other Persons or circumstances shall not be affected
by such invalidity or unenforceability, nor shall such invalidity or unenforceability affect the validity or enforceability of such provision,
or the application of such provision, in any other jurisdiction and the remainder of the terms, provisions, covenants and restrictions
of this Agreement shall remain in full force and effect and shall in no way be affected, impaired or invalidated.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;9.09 <U>Interpretation;
Construction</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   The
table of contents and headings herein are for convenience of reference only, do not constitute part of this Agreement and shall not be
deemed to limit or otherwise affect any of the provisions hereof. Where a reference in this Agreement is made to an Annex, Exhibit, Section
or Schedule, such reference shall be to an Annex, Exhibit, Section or Schedule to this Agreement unless otherwise indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   If
a term is defined as one part of speech (such as a noun), it shall have a corresponding meaning when used as another part of speech (such
as a verb). The terms defined in the singular have a comparable meaning when used in the plural and vice versa. The rule known as the
<I>ejusdem generis</I> rule shall not apply, and accordingly, general words introduced by the word &ldquo;other&rdquo; shall not be given
a restrictive meaning by reason of the fact that they are preceded by words indicating a particular class of acts, matters or things.
Unless the context of this Agreement clearly requires otherwise, words importing the masculine gender shall include the feminine and neutral
genders and vice versa. Whenever the words &ldquo;include,&rdquo; &ldquo;includes&rdquo; or &ldquo;including&rdquo; are used in this Agreement,
they shall be deemed to be followed by the words &ldquo;without limitation.&rdquo; The words &ldquo;hereof,&rdquo; &ldquo;herein&rdquo;
and &ldquo;hereunder&rdquo; and words of similar import, when used in this Agreement, shall refer to this Agreement as a whole and not
to any particular provision of this Agreement. The word &ldquo;or&rdquo; shall not be exclusive. Currency amounts referenced herein are
in U.S. Dollars. Any capitalized term used in any Schedule or Exhibit but not otherwise defined therein shall have the meaning given to
it as set forth in this Agreement. All accounting terms used herein and not expressly defined herein shall have the meanings given to
them under GAAP. References to &ldquo;written&rdquo; or &ldquo;in writing&rdquo; include documents in electronic form or transmitted by
email. A reference to information &ldquo;made available,&rdquo; &ldquo;provided&rdquo; or &ldquo;delivered&rdquo; to Buyers shall mean
that such information was contained in the &ldquo;Lincoln&rdquo; virtual data room administered by or on behalf of Sellers and the Company
and hosted on Datasite at least twenty-four (24) hours prior to the Execution Date in connection with the Transactions. Except as the
context otherwise requires, the Closing Contribution Adjustment Amount, the Final Contribution Adjustment Amount, the Post-Closing Adjustment
Amount and the inputs used to calculate such amounts may be positive or negative.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   Except
as otherwise specifically provided herein, all references in this Agreement to any Law include the rules and regulations promulgated thereunder,
in each case as amended, re-enacted, consolidated or replaced from time to time, and in the case of any such amendment, re-enactment,
consolidation or replacement, reference herein to a particular provision shall be read as referring to such amended, re-enacted, consolidated
or replaced provision and shall also include, unless the context otherwise requires, all applicable guidelines, bulletins or policies
made in connection therewith; <U>provided</U> that, for purposes of any representations and warranties contained in this Agreement that
are made as of a specific date, references to any Law shall be deemed to refer to such Law as amended as of such date. Any reference to
this Agreement means the Agreement as it may from time to time be amended, modified or supplemented, including by waiver or consent, in
accordance with the terms hereof, and all attachments thereto and instruments incorporated therein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   Whenever
this Agreement refers to a number of days, such number shall refer to calendar days unless Business Days are specified. Whenever any action
must be taken hereunder on or by a day that is not a Business Day, then such action may be validly taken on or by the next day that is
a Business Day.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(e)   Whenever
this Agreement refers to a Seller and its respective Affiliates or Representatives, the phrase shall be interpreted as a reference to
a Seller and its respective Affiliates, Representatives or Subsidiaries, in the context of an entity Seller, and as a reference to a Seller
and his respective Affiliates or Representatives, in the context of an individual Seller.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(f)   Each
representation, warranty, covenant and condition herein shall be given full, separate and independent effect. The provisions hereof are
cumulative.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(g)   The
Parties drafted this Agreement jointly through the exchange of drafts hereof, so there shall be no presumption or burden of proof favoring
or disfavoring any Party by virtue of the authorship of any provision of this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(h)   Neither
the specification of any dollar amount in any representation or warranty contained in this Agreement nor the inclusion of any specific
item in any Schedule is intended to imply that such amount, or higher or lower amounts, or the item so included or other items, are or
are not material, and no Party shall use the fact of the setting forth of any such amount or the inclusion of any such item in any dispute
or controversy between the Parties as to whether any obligation, item or matter not described herein or included in any Schedule is or
is not material for purposes of this Agreement. Neither the specification of any item or matter in any representation or warranty contained
in this Agreement nor the inclusion of any specific item in any Schedule is intended to imply that such item or matter, or other items
or matters, is or is not in the ordinary course of business, and no Party shall use the fact of the setting forth or the inclusion of
any specific item or matter in any dispute or controversy between the Parties as to whether any obligation, item or matter not described
herein or included in any Schedule is or is not in the ordinary course of business for purposes of this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(i)   Sellers
and the Company have or may have set forth certain information in the Disclosure Letter. The fact that any item of information is disclosed
in any section or subsection of the Disclosure Letter shall be deemed disclosure with respect to any other section or subsection to which
the relevance of such item is reasonably apparent on the face of such disclosure.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;9.10 <U>Waiver
of Conflicts Regarding Representations; Non-Assertion of Attorney-Client Privilege</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   <U>Conflicts
of Interest</U>. Buyers acknowledge that Sullivan &amp; Cromwell LLP (&ldquo;<U>Prior Company Counsel</U>&rdquo;) has, on or prior to
the Closing Date, represented BR Financial, the Great American Entities, other Affiliates of BR Financial, and their respective officers,
employees and directors (each such Person, other than a Great American Entity, a &ldquo;<U>Designated Person</U>&rdquo;) in one or more
matters relating to this Agreement (including any matter that may be related to a litigation, claim or dispute arising under or related
to this Agreement) (each, an &ldquo;<U>Existing Representation</U>&rdquo;), and that, in the event of any Post-Closing Matters (x)&nbsp;relating
to this Agreement (including any matter that may be related to a litigation, claim or dispute arising under or related to this Agreement)
and (y)&nbsp;in which Buyers or any of their Affiliates (including the Great American Entities), on the one hand, and one or more Designated
Persons, on the other hand, are or may be adverse to each other (each, a &ldquo;<U>Post-Closing Matter</U>&rdquo;), the Designated Persons
reasonably anticipate that Prior Company Counsel will represent them in connection with such matters. Accordingly, each of Buyers and
the Great American Entities hereby (i)&nbsp;waives and shall not assert, and agrees after the Closing to cause its Affiliates to waive
and to not assert, any conflict of interest arising out of or relating to the representation by one or more Prior Company Counsel of one
or more Designated Persons in connection with one or more Post-Closing Matters (the &ldquo;<U>Post-Closing Representation</U>&rdquo;)
and (ii)&nbsp;agrees that, in the event that a Post-Closing Matter arises, Prior Company Counsel may represent one or more Designated
Persons in such Post-Closing Matter even though the interests of such Person(s) may be directly adverse to Buyers or any of their Affiliates
(including the Great American Entities), and even though Prior Company Counsel may (A)&nbsp;have represented the Great American Entities
in a matter substantially related to such dispute or (B)&nbsp;be currently representing the Great American Entities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   <U>Attorney-Client
Privilege</U>. Each Buyer and each Seller (on behalf of itself, the Company and their respective Affiliates) waives and shall not assert,
and agrees after the Closing to cause its Affiliates to waive and to not assert, any attorney-client privilege, attorney work-product
protection or expectation of client confidence with respect to any communication between any Prior Company Counsel, on the one hand, and
any Designated Person or the applicable Great American Entity, on the other hand (collectively, the &ldquo;<U>Pre-Closing Designated Persons</U>&rdquo;),
or any advice given to any Pre-Closing Designated Person by any Prior Company Counsel, in each case to the extent occurring during one
or more Existing Representations (collectively, &ldquo;<U>Pre-Closing Privileges</U>&rdquo;) in connection with any Post-Closing Representation,
including in connection with a dispute between any Designated Person and one or more of Buyers, the Great American Entities and their
respective Affiliates, it being the intention of the Parties hereto that all rights to such Pre-Closing Privileges, and all rights to
waive or otherwise control such Pre-Closing Privileges, shall be retained by the applicable Sellers, and shall not pass to or be claimed
or used by Buyers or the Great American Entities, except as provided in the last sentence of this <U>Section&nbsp;9.10(b)</U>. Furthermore,
each Buyer and the Great American Entities (on behalf of itself and its Affiliates) acknowledges and agrees that any advice given to or
communication with any of the Designated Persons to the extent related to an Existing Representation or a Post-Closing Representation
shall not be subject to any joint privilege (whether or not either of the Great American Entities also received such advice or communication)
and shall be owned solely by such Designated Persons. Notwithstanding the foregoing, in the event that a dispute arises between Buyers
or a Great American Entity, on the one hand, and a third party other than a Designated Person, on the other hand, Buyers shall (and shall
cause the applicable Great American Entity to) assert to the extent available, the Pre-Closing Privileges on behalf of the Designated
Persons to prevent disclosure of Privileged Materials to such third party; <U>provided</U>, <U>however</U>, that such privilege may be
waived only with the prior written consent of BR Financial, which consent shall not be unreasonably conditioned, withheld or delayed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   <U>Privileged
Materials</U>. All such Pre-Closing Privileges, and all communications and other documents of the Great American Entities or the Businesses
solely to the extent containing any advice or communication that is subject to any Pre-Closing Privilege (&ldquo;<U>Privileged Materials</U>&rdquo;)
shall remain the property of Sellers and, from and after Closing, none of Buyers or the Great American Entities shall have access to such
Privileged Materials without BR Financial&rsquo;s consent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   <U>Miscellaneous</U>.
Buyers hereby acknowledge that they have had the opportunity (including on behalf of their Affiliates and the Great American Entities)
to discuss and obtain adequate information concerning the significance and material risks of, and reasonable available alternatives to,
the waivers, permissions and other provisions in this <U>Section&nbsp;9.10</U>, including the opportunity to consult with counsel other
than Prior Company Counsel. This <U>Section&nbsp;9.10</U> shall be irrevocable, and no term of this <U>Section&nbsp;9.10</U> may be amended,
waived or modified without the prior written consent of BR Financial (on behalf of itself and B.&nbsp;Riley Advisory) and Prior Company
Counsel affected thereby.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;9.11 <U>Successors
and Assigns</U><FONT STYLE="font-size: 10pt">. This Agreement shall be binding upon and inure to the benefit of the Parties and
their respective successors, legal representatives and permitted assigns. No Party to this Agreement may assign any of its rights or
delegate any of its obligations under this Agreement, by operation of Law or otherwise, without the prior written consent of the other
Party; <U>provided</U> that Sellers may assign their rights to receive any portion of the Closing Cash Consideration or Post-Closing
Adjustment Amount to any of their Affiliates without the consent of Buyers; <U>provided</U>, <U>further</U>, that Buyers may assign their
rights or delegate their obligations to any Affiliate of Oaktree (including any funds or investment vehicles managed by Affiliates of
Oaktree) following the Closing. Any purported assignment in violation of this Agreement is void.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;9.12 <U>Fulfillment
of Obligations</U><FONT STYLE="font-size: 10pt">. Any obligation of any Party to any other Party under this Agreement to take or
perform an action, which obligation is performed, satisfied or fulfilled completely by an Affiliate of such Party, shall be deemed to
have been performed, satisfied or fulfilled by such Party.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;9.13 <U>Sellers&rsquo;
Representative</U><FONT STYLE="font-size: 10pt"></FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   By
executing this Agreement, each other Seller shall have irrevocably authorized and appointed BR Financial as its representative and attorney-in-fact
to act on behalf of such Seller with respect to this Agreement and to take any and all actions and make any decisions required or permitted
to be taken by BR Financial or any Seller pursuant to this Agreement, including the exercise of the power to: (i) give and receive notices
and communications and receive and accept service of legal process in connection with any claim arising under this Agreement; (ii) agree
to, negotiate, enter into settlements and compromises of, and comply with orders or otherwise handle any other matters described in <U>Section&nbsp;1.04</U>;
(iii)&nbsp;agree to, litigate, arbitrate, negotiate, resolve, enter into settlements and compromises of, and comply with orders of courts
with respect to any claim made by Buyers or the Company arising out of this Agreement or the Transactions (subject to the limitations
set forth herein); (iv)&nbsp;execute and deliver all documents necessary or desirable to carry out the intent of this Agreement and the
Transactions (including Ancillary Agreements); (v) make all elections or decisions contemplated by this Agreement; (vi) engage, employ
or appoint any agents or Representatives to assist BR Financial in complying with its duties and obligations as a representative of the
other Sellers; (vii) defend, pursue and settle any indemnification or breach claims; and (viii) take all actions necessary or appropriate
in the good-faith judgment of BR Financial for the accomplishment of the foregoing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   Buyers
and the Company shall be entitled to deal exclusively with BR Financial on all matters relating to this Agreement and shall be entitled
to rely conclusively (without further evidence of any kind whatsoever) on any document executed or purported to be executed on behalf
of any Seller by BR Financial, and on any other action taken or purported to be taken on behalf of any Seller by BR Financial, as being
fully binding upon such Person. Notices or communications to or from BR Financial shall constitute notices to or from each Seller. Any
decision or action by BR Financial shall constitute a decision or action of all Sellers and shall be final, binding and conclusive upon
each such Person. No Seller shall have the right to object to, dissent from, protest or otherwise contest the same. Subject to <U>Section&nbsp;9.13(c)</U>,
the provisions of this <U>Section&nbsp;9.13(b)</U>, including the power of attorney granted hereby, are independent and severable, are
irrevocable and coupled with an interest and shall not be terminated by any act of any one or more Seller, or by operation of Law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   BR
Financial shall not be liable to the other Sellers for actions taken pursuant to this Agreement, except to the extent such actions shall
have been determined by a court of competent jurisdiction to have constituted gross negligence or involved Fraud, intentional misconduct
or bad faith (<U>it being understood</U> that any act done or omitted pursuant to the advice of counsel, accountants and other professionals
and experts retained by any Seller or the Companies shall be conclusive evidence of good faith).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;9.14 <U>Ultimate
Parent Guarantee</U><FONT STYLE="font-size: 10pt">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   As
a material inducement to Buyers to enter into this Agreement, and notwithstanding anything to the contrary herein, Ultimate Parent hereby
unconditionally and irrevocably guarantees to Buyers the full and timely performance of all of the obligations of BR Financial, as primary
obligor and not merely as a surety, under this Agreement and shall be jointly and severally liable with BR Financial for any breach of
any representation, warranty, covenant or agreement of BR Financial under this Agreement (as it may be from time to time amended, modified
or supplemented), including the consummation of the Closing and any indemnification obligations and the payment in full of all amounts
to be paid by or on behalf of BR Financial hereunder in each case subject to the limitations and conditions contained herein (the &ldquo;<U>Guaranteed
Obligations</U>&rdquo;). The guarantee contained in this <U>Section&nbsp;9.14</U> (the &ldquo;<U>Ultimate Parent Guarantee</U>&rdquo;)
is a continuing one and shall remain in full force and effect until all of the Guaranteed Obligations shall have been paid and performed
in full, and will be binding upon Ultimate Parent, its successors and permitted assigns.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   Ultimate
Parent hereby agrees to comply, and cause its Subsidiaries to comply, with the covenants set forth in <U>Section&nbsp;5.01 (<I>Interim
Operations of the Business</I>)</U>, <U>Section&nbsp;5.06 (<I>Publicity</I>)</U>, Section 5.07 (<I>Employee Matters Covenant</I>), <U>Section&nbsp;5.09(a)</U>
and 5.09(e) (<I>Tax Matters</I>), <U>Section&nbsp;5.15(b) (<I>Use of Company Names</I>) and </U>Section&nbsp;5.22 (<I>Specified Agreements</I>)
of this Agreement as if it was BR Financial under such provisions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   Ultimate
Parent further acknowledges and agrees that no amendment, modification, release or extinguishment of BR Financial&rsquo;s obligations
or liabilities, whether by decree in any bankruptcy proceeding or otherwise, shall affect the continuing validity of this guarantee, and
no Buyer shall be obligated to file any claim relating to the Guaranteed Obligations in the event that BR Financial becomes subject to
a bankruptcy, reorganization or similar proceeding, and the failure of any Buyer to so file shall not affect Ultimate Parent&rsquo;s Liability
under this Ultimate Parent Guarantee. If for any reason BR Financial shall fail or be unable to duly and punctually pay, observe, perform
or discharge, or cause to be duly and punctually paid, observed, performed or discharged, any of the Guaranteed Obligations as and when
required pursuant to this Agreement, Ultimate Parent shall duly and punctually pay or perform, or cause to be duly and punctually paid
or performed, such Guaranteed Obligations. Ultimate Parent further agrees that the Ultimate Parent Guarantee constitutes a guarantee of
payment, observance, performance and discharge when due and not of collection.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   Ultimate
Parent hereby waives promptness, diligence, notice of the acceptance of this Ultimate Parent Guarantee and of the Guaranteed Obligations,
presentment, demand for payment, notice of non-performance, default, failure to secure or perfect any security disinterest, dishonor and
protest, notice of the incurrence of any of the Guaranteed Obligations and all other notices of any kind, all defenses which may be available
by virtue of any valuation, stay, moratorium law or other similar law now or hereafter in effect, any right to require the marshalling
of assets of BR Financial, and all suretyship defenses generally; <U>provided</U> that Ultimate Parent does not waive any defenses to
the payment of the Guaranteed Obligations that are available to BR Financial under the express terms of this Agreement (excluding, for
the sake of clarity, any defenses arising from or relating to the matters specified in this <U>Section&nbsp;9.14(d)</U>). Subject to the
foregoing, the Liability of Ultimate Parent under this Agreement will, to the fullest extent permitted under Law, be absolute and unconditional
irrespective of, and Ultimate Parent hereby acknowledges and agrees that the obligations of Ultimate Parent hereunder shall not be released
or discharged, in whole or in part, or otherwise affected by: (i) any failure or delay of any Buyer to assert any claim or demand or to
enforce any right or remedy against BR Financial, Ultimate Parent or any other Person now or hereafter liable with respect to the Guaranteed
Obligations or otherwise interested in the transactions contemplated by this Agreement (each, an &ldquo;<U>Interested Person</U>&rdquo;),
or to pursue any other remedy in such Buyer&rsquo;s power whatsoever; (ii) any amendment, modification or waiver of, or any consent to
any departure from the terms of, this Agreement or any other agreement evidencing, securing or otherwise entered into in connection herewith,
or any change in the time, manner, place or terms of payment or performance, or any renewal or alteration of, any Guaranteed Obligation,
or any Liability incurred directly or indirectly in respect thereof; (iii)&nbsp;the addition, substitution or release of BR Financial
or any other Interested Person to or from this Agreement or any other agreement evidencing, securing or otherwise entered into in connection
therewith; (iv) any insolvency, bankruptcy, reorganization or other similar proceeding (or any consequences or effects thereof) affecting
BR Financial, Ultimate Parent or any other Interested Person or any of their respective assets; (v) the existence of any claim, set-off
or other right which Ultimate Parent may have at any time against BR Financial any other Interested Person or any Buyer; or (vi) any other
act or omission that may or might in any manner or to any extent vary the risk of Ultimate Parent or otherwise operate as a discharge
of Ultimate Parent as a matter of law or equity (other than indefeasible payment, observance, performance and discharge of the Guaranteed
Obligations).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(e)   Ultimate
Parent represents and warrants to each Buyer that: (i)&nbsp;it has all requisite organizational power and authority and has taken all
organizational action necessary in order to execute, deliver and perform its obligations under this Agreement (solely for purposes of
this <U>Section&nbsp;9.14</U>), (ii)&nbsp;this Agreement has been duly executed and delivered by the Ultimate Parent and, when executed
and delivered by Buyers and the other parties hereto, will constitute a valid and binding agreement of the Ultimate Parent enforceable
against it in accordance with its terms, subject to the Bankruptcy and Equity Exception (solely for purposes of this <U>Section&nbsp;9.14</U>)
and (iii)&nbsp;the execution, delivery and performance by Ultimate Parent of this Agreement will not (A)&nbsp;violate the Organizational
Documents of Ultimate Parent, (B) violate any Law applicable to Ultimate Parent, or (C) constitute a default by Ultimate Parent under
any Contract to which it is a party, except for such violations, defaults or impositions that would not materially adversely affect, prevent
or delay the ability of Ultimate Parent to perform the Guaranteed Obligations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(f)   <U>Sections&nbsp;9.01</U>
through <U>9.09</U> and <U>Section&nbsp;9.11</U>, and the definition of any defined terms used therein or herein, shall apply with respect
to Ultimate Parent and this Ultimate Parent Guarantee <I>mutatis mutandis </I>(<U>it being understood</U> that Ultimate Parent&rsquo;s
consent is not needed for any amendments to or waivers in respect of any provision of this Agreement other than this <U>Section&nbsp;9.14</U>).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">[<I>Signature Page Follows</I>]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">IN WITNESS WHEREOF, the Parties
have caused this Agreement to be executed as of the date first written above.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3"><B>BR FINANCIAL HOLDINGS, LLC</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid">/s/ Bryant Riley</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 5%">Name:</TD>
    <TD STYLE="width: 31%">Bryant Riley</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Title:</TD>
    <TD>Authorized Person</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3"><B>GREAT AMERICAN HOLDINGS, LLC</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 1.5pt">By:</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid">/s/ Daniel Shribman</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Name:</TD>
    <TD>Daniel Shribman</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Title:</TD>
    <TD>President</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 40%">/s/ John Bankert</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><B>JOHN BANKERT</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Ken Bloore</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><B>KEN BLOORE</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Michael Marchlik</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><B>MICHAEL MARCHLIK</B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">[<I>Signature Page to Equity Purchase Agreement</I>]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 91 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><B>OCM SSF III GREAT AMERICAN PT, L.P.</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 35%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD>Oaktree Fund AIF Series (Cayman), L.P. &ndash; Series S</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Its:</TD>
    <TD>General Partner</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD>Oaktree AIF (Cayman) GP Ltd.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Its:</TD>
    <TD>General Partner</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD>Oaktree Capital Management, L.P.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Its:</TD>
    <TD>Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><U STYLE="text-decoration: none">/s/ Thomas Casarella</U></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Name:</TD>
    <TD>Thomas Casarella</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Title:</TD>
    <TD>Managing Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="text-decoration: none">/s/ Ryan Irwin</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Name:</TD>
    <TD>Ryan Irwin</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Title:</TD>
    <TD>Vice President</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><B>&nbsp;</B></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By: </TD>
    <TD>Oaktree Fund AIF Series, L.P. &ndash; Series N</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Its: </TD>
    <TD>General Partner</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD>Oaktree Fund GP AIF, LLC</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Its:</TD>
    <TD>General Partner</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD>Oaktree Fund GP III, L.P.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Its:</TD>
    <TD>Managing Member</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><U STYLE="text-decoration: none">/s/ Thomas Casarella</U></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Name:</TD>
    <TD>Thomas Casarella</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Title:</TD>
    <TD>Authorized Signatory</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><U STYLE="text-decoration: none">/s/ Ryan Irwin</U></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Name:</TD>
    <TD>Ryan Irwin</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Title:</TD>
    <TD>Authorized Signatory</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">[<I>Signature Page to Equity Purchase Agreement</I>]</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><B>OPPS XII GREAT AMERICAN HOLDINGS, LLC</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 35%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD>Oaktree Fund GP IIA, LLC</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Its:</TD>
    <TD>Manager</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD>Oaktree Fund GP II, L.P.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Its:</TD>
    <TD>Managing Member</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Nicholas Basso</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Name:</TD>
    <TD>Nicholas Basso</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Title:</TD>
    <TD>Authorized Signatory</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><U STYLE="text-decoration: none">/s/ Reed Westerman</U></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Name:</TD>
    <TD>Reed Westerman</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Title:</TD>
    <TD>Authorized Signatory</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">[<I>Signature Page to Equity Purchase Agreement</I>]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><B>VOF GREAT AMERICAN HOLDINGS, L.P.</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 35%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD>Oaktree Fund AIF Series, L.P. &ndash; Series U</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Its:</TD>
    <TD>General Partner</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD>Oaktree Fund GP AIF, LLC</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Its:</TD>
    <TD>General Partner</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD>Oaktree Fund GP III, L.P.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Its:</TD>
    <TD>Managing Member</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="text-decoration: none">/s/ Steven Tesoriere</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Name:</TD>
    <TD>Steven Tesoriere</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Title:</TD>
    <TD>Authorized Signatory</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="text-decoration: none">/s/ Pavel Kaganas</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Name:</TD>
    <TD>Pavel Kaganas</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Title:</TD>
    <TD>Authorized Signatory</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD>Oaktree Fund AIF Series, L.P. &ndash; Series F</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Its:</TD>
    <TD>General Partner</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD>Oaktree Fund GP AIF, LLC</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Its:</TD>
    <TD>General Partner</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD>Oaktree Fund GP III, L.P.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Its:</TD>
    <TD>Managing Member</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><U STYLE="text-decoration: none">/s/ Steven Tesoriere</U></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Name:</TD>
    <TD>Steven Tesoriere</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Title:</TD>
    <TD>Authorized Signatory</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><U STYLE="text-decoration: none">/s/ Pavel Kaganas</U></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Name:</TD>
    <TD>Pavel Kaganas</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Title:</TD>
    <TD>Authorized Signatory</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">[<I>Signature Page to Equity Purchase Agreement</I>]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3"><FONT STYLE="font-family: Times New Roman, Times, Serif; text-transform: uppercase"><B>B.&nbsp;Riley Financial Inc.
    </B></FONT>(solely for the purposes of <U>Section&nbsp;9.14</U>)</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid">/s/ Bryant Riley</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 5%">Name:</TD>
    <TD STYLE="width: 31%">Bryant Riley</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Title:</TD>
    <TD>Chairman and Co-Chief Executive Officer</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 3in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">[<I>Signature Page to Equity Purchase Agreement</I>]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 3in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 3in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 3in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SCHEDULE I</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SECURITIES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">(A)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify">Seller</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Agreed<BR>
 Percentage</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 88%; font-weight: bold; text-align: left; padding-bottom: 1.5pt">BR Financial</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">93.182475</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Bankert</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.134327</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Bloore</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.841599</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Marchlik</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.841599</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD></TR>
  </TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">(B)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-weight: bold; text-align: justify; border-bottom: Black 1.5pt solid">Member</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Agreed<BR>
 Percentage<BR>
 of Class A<BR>
 Preferred<BR>
 Interests</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Agreed<BR>
 Percentage<BR>
 of Class B<BR>
 Preferred<BR>
 Interests</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Agreed<BR>
 Percentage<BR>
 of Class A<BR>
 Common<BR>
 Units</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 64%; font-weight: bold; text-align: left; padding-bottom: 1.5pt">Buyer 1</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">50</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">%</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">0</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">%</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">26.296</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Buyer 2</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">41.872</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">22.021</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Buyer 3</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">8.128</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4.275</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 1.5pt">BR Financial</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">93.182475</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">44.177</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Bankert</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.134327</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.486</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Bloore</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.841599</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.873</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Marchlik</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.841599</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.873</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD></TR>
  </TABLE>



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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">EXHIBIT A</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">DEFINITIONS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">As used in this Agreement, the
following terms have the meanings specified in this <U>Exhibit&nbsp;A</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>A&amp;V Minority Investors</U>&rdquo;
means Bankert, Bloore and Marchlik.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Accountant</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;1.04(b)(iv)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Accounting Principles</U>&rdquo;
means the policies, practices and procedures set forth on <U>Exhibit&nbsp;E</U> attached hereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Action</U>&rdquo;
means any civil, criminal, judicial or administrative action, suit, demand, claim, complaint, litigation, investigation, review, inquiry,
examination, audit, formal proceeding, arbitration or mediation, hearing or other similar dispute.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Adjusted Initial Holding
Amount</U>&rdquo; has the meaning set forth in <U>Section&nbsp;8.07(b)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Administrative Agent</U>&rdquo;
has the meaning set forth in the definition &ldquo;Nomura Credit Agreement&rdquo;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Affiliate</U>&rdquo;
means, with respect to any Person, any other Person that directly or indirectly controls, is controlled by, or is under common control
with such Person. As used in this definition, the term &ldquo;<U>controls</U>&rdquo; (including the terms &ldquo;<U>controlled by</U>&rdquo;
and &ldquo;<U>under common control with</U>&rdquo;) means possession, directly or indirectly, of the power to direct or cause the direction
of the management or policies of a Person, whether through ownership of voting securities, by contract or otherwise; <U>provided</U> that
Brookfield Corporation and Brookfield Asset Management, Inc. (collectively, &ldquo;<U>Brookfield</U>&rdquo;), any funds managed directly
or indirectly by Brookfield or its Affiliates (other than Oaktree Capital Management, L.P.) and any portfolio company thereof shall not
be considered Affiliates of Oaktree. For the avoidance of doubt, (a)&nbsp;prior to the Closing, the Great American Entities shall not
be &ldquo;Affiliates&rdquo; of Buyers and (b) as of and following the Closing, (i) the Great American Entities shall not be &ldquo;Affiliates&rdquo;
of Sellers for purposes of this Agreement or any Ancillary Agreement and (ii) the Great American Entities shall be &ldquo;Affiliates&rdquo;
of Buyers for purposes of this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Agreement</U>&rdquo;
has the meaning set forth in the Preamble.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Ancillary Agreement</U>&rdquo;
means, collectively, the Transition Services Agreement, the LLC Agreement, the Equity Commitment Letter, the Escrow Agreement, the Credit
Agreement, the Software License Agreement and all other documents and certificates required to be executed pursuant to this Agreement
and/or to effectuate the Transactions (including the Pre-Closing Reorganization).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Anticorruption Laws</U>&rdquo;
means Laws related to corruption or bribery, including the U.S. Foreign Corrupt Practices Act of 1977, the UK Bribery Act of 2010, the
Corruption of Foreign Public Officials Act, the anti-corruption and anti-bribery legislation of the European Union, as adopted and made
applicable by its member states, legislation adopted in furtherance of the OECD Convention on Combating Bribery of Foreign Public Officials
in International Business Transactions, or any Law that prohibits or otherwise regulates bribery, corruption, fraud, or other improper
payments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Antitrust Law</U>&rdquo;
means any Law that is designed or intended to prohibit, restrict or regulate actions having the purpose or effect of foreign investment,
a monopolization or restraint of trade or a lessening of competition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Appraiser</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;8.07(b)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Approvals</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;3.04(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Asset Allocation</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;5.09(h)(i)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>B.&nbsp;Riley A&amp;I</U>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>B.&nbsp;Riley A&amp;V</U>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>B.&nbsp;Riley Advisory</U>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>B.&nbsp;Riley Real
Estate</U>&rdquo; has the meaning set forth the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>B.&nbsp;Riley Retail</U>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Bankert</U>&rdquo;
has the meaning set forth in the Preamble.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Bankruptcy and Equity
Exception</U>&rdquo; has the meaning set forth in <U>Section&nbsp;2.03</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Base Cash Consideration</U>&rdquo;
means the Closing Cash Consideration <I>plus</I> the Reimbursable Company Transaction Expenses <I>plus</I> the Escrow Amount <I>plus </I>the
Closing Contribution Adjustment Amount.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Basket Amount</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;8.02(c)(i)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Benefit Plan</U>&rdquo;
means any benefit or compensation plan, program, policy, practice, agreement, contract, arrangement or other obligation, whether or not
in writing and whether or not funded, in each case, that is sponsored or maintained by, or required to be contributed to, or with respect
to which any potential liability is borne by any Seller or its Subsidiaries (including the Great American Entities) for the benefit of
Business Employees. Benefit Plans include, but are not limited to, &ldquo;employee benefit plans&rdquo; within the meaning of Section&nbsp;3(3)
of ERISA, employment, non-compete and/or non-solicit, consulting, retirement, severance, termination or change-in-control agreements,
deferred compensation, equity-based, incentive, bonus, supplemental retirement, profit sharing, insurance, medical, welfare, fringe or
other benefits or remuneration of any kind.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Bloore</U>&rdquo;
has the meaning set forth in the Preamble.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>BR A&amp;V Interests</U>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>BR Financial</U>&rdquo;
has the meaning set forth in the Preamble.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Brookfield</U>&rdquo;
has the meaning set forth in the definition of &ldquo;Affiliate.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Business Day</U>&rdquo;
means any day other than (a) a Saturday or a Sunday or (b) a day on which banking and savings and loan institutions are authorized or
required by Law to be closed in the city of New York, New York or Los Angeles, California.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Business Employee</U>&rdquo;
means each individual identified as a Business Employee as set forth in Section A.1 of the Disclosure Letter, as the same may be updated
from time to time to reflect actions permitted under the terms of this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Business Software</U>&rdquo;
means the Software that is (i) owned by the Great American Entities (including any Software transferred to the Great American Entities
as part of the Transactions) or (ii) subject to the Software License Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Businesses</U>&rdquo;
means the businesses of (i) Great American M&amp;E, Great American IP and B.&nbsp;Riley A&amp;V in providing appraisal and valuation services
in support of mergers and acquisitions, lending and other transaction financing activities (the &ldquo;<U>Valuation Business</U>&rdquo;),
(ii)&nbsp;B.&nbsp;Riley Retail and its Subsidiaries (other than the Excluded Subsidiaries) in providing retail, wholesale and industrial
solutions and liquidation services (the &ldquo;<U>Liquidation Business</U>&rdquo;) and (iii)&nbsp;B.&nbsp;Riley Real Estate in providing
advisory and brokerage services in support of asset sales, bankruptcy restructuring and lease portfolio management, mergers and acquisitions
and real estate acquisitions and equity investment (the &ldquo;<U>Real Estate Business</U>&rdquo;), in each case as such businesses are
being conducted as of the Closing Date; <U>provided</U> that, in either case, &ldquo;Businesses&rdquo; shall not include the provision
of any such services by Ultimate Parent or any Subsidiaries of Ultimate Parent (other than the Great American Entities) that are incidental
to or as part of a restructuring, forensic accounting and litigation support, turnaround management, recapitalization, bankruptcy, assignment
for the benefit of creditors, financial advisory or any similar engagement and, for the avoidance of doubt, shall not include any investment
banking businesses or any general appraisal or valuation services that are incidental to, and in connection with, a broader engagement
conducted by Ultimate Parent or any Subsidiaries of Ultimate Parent (other than the Great American Entities), in each case as such businesses
or services are being conducted as of the Closing Date; <U>provided</U>, <U>further</U>, that to the extent Ultimate Parent or any Subsidiaries
of Ultimate Parent (other than the Great American Entities) engage in activities in the preceding proviso prior to the Closing Date, such
activities shall be excluded from the definition of &ldquo;Businesses&rdquo; only to the extent consistent with their past practice in
all material respects.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Buyer</U>&rdquo; or
&ldquo;<U>Buyers</U>&rdquo; has the meaning set forth in the Preamble.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Buyer 1</U>&rdquo;
has the meaning set forth in the Preamble.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Buyer 2</U>&rdquo;
has the meaning set forth in the Preamble.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Buyer 3</U>&rdquo;
has the meaning set forth in the Preamble.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Buyer Allocation Comments</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;5.09(h)(i)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Buyer Fundamental
Representations</U>&rdquo; means <U>Section&nbsp;4.01</U> (<I>Organization, Good Standing and Qualification</I>) and <U>Section&nbsp;4.02</U>
(<I>Authority; Approval</I>).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Buyer Indemnified
Parties</U>&rdquo; has the meaning set forth in <U>Section&nbsp;8.02(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Buyer Material Adverse
Effect</U>&rdquo; means any Change that, individually or taken in the aggregate together with any other Changes, would reasonably be expected
to prevent, materially delay or materially impair the consummation of the Transactions or the ability of the Buyers to perform their obligations
under this Agreement or the Ancillary Agreements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Buyer Securities</U>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Cash</U>&rdquo; means,
as of any specified time, all cash and cash equivalents, currency on hand, cash balances in deposits with banks or financial institutions,
investment accounts, checks, money orders, marketable securities, short-term instruments and other cash equivalents, in each case, of
the Great American Entities determined in accordance with the Accounting Principles; <U>provided</U> that Cash shall (without duplication)
(a) be increased by checks, drafts, wires and other similar instruments in transit that have been received by, but not deposited into
the bank accounts of, the Businesses, (b) be reduced by the aggregate amount of all checks, drafts, wires, transfers and other similar
instruments issued and outstanding but uncleared as of such time (to the extent the respective amounts of such checks, drafts and other
similar instruments are not included in the calculation of Net Working Capital) and (c) be reduced by amounts that are not freely usable,
distributable, dividendable or transferable (including as a result of any non-<I>de minimis</I> fee, cost, expense or Taxes that would
be incurred as a result of such use, distribution, dividend or transfer) by Law, Contract or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Change</U>&rdquo;
means any event, fact, condition, circumstance, change, occurrence, development or effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Chosen Courts</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;9.04(b)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Claim</U>&rdquo; has
the meaning set forth in <U>Section&nbsp;8.06(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Claim Notice</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;8.06(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Class A Common Units</U>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Class A Preferred
Units</U>&rdquo; has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Class B Preferred
Units</U>&rdquo; has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Class B Preferred
Unpaid Yield</U>&rdquo; shall have the meaning ascribed thereto in the LLC Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Class B Preferred
Unreturned Capital</U>&rdquo; shall have the meaning ascribed thereto in the LLC Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Closing</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;1.02</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Closing Cash</U>&rdquo;
has the meaning set forth in the definition of &ldquo;Post-Closing Statement.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Closing Cash Consideration</U>&rdquo;
means an amount equal to:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(a)   $203,000,000;
<I>minus</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(b)   the
Reimbursable Buyer Transaction Expenses; <I>minus</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(c)   the
Reimbursable Company Transaction Expenses; <I>minus</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(d)   the
Escrow Amount; <I>minus</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(e)   if the
Closing Contribution Adjustment Amount is a negative number, the absolute value of the Closing Contribution Adjustment Amount; provided,
however, that if the effect of this clause (e) would result in the Closing Cash Consideration being a negative number then (x) the Closing
Cash Consideration shall be zero (0) and (y) the absolute value of the remaining amount of the Closing Contribution Adjustment Amount
that, if it were applied would cause the Closing Cash Consideration to be less than zero (0), shall be &ldquo;<U>Sellers&rsquo; Closing
Payment Amount</U>&rdquo;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Closing Company Transaction
Expenses</U>&rdquo; has the meaning set forth in the definition of &ldquo;Post-Closing Statement.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Closing Contribution
Adjustment Amount</U>&rdquo; means an amount equal to:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(a)   the
Estimated Liquidation Net Working Capital, <I>minus</I> the Target Liquidation Net Working Capital; <I>plus</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(b)   the
Estimated Valuation Net Working Capital, <I>minus</I> the Target Valuation Net Working Capital; <I>plus</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(c)   the
Estimated Real Estate Net Working Capital, <I>minus</I> the Target Real Estate Net Working Capital; <I>minus</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(d)   the
Estimated Indebtedness; <I>minus</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(e)   the
Estimated Company Transaction Expenses, but excluding the Reimbursable Company Transaction Expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Closing Date</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;1.02</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Closing Indebtedness</U>&rdquo;
has the meaning set forth in the definition of &ldquo;Post-Closing Statement.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Closing Liquidation
Net Working Capital</U>&rdquo; has the meaning set forth in the definition of &ldquo;Post-Closing Statement.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Closing Real Estate
Net Working Capital</U>&rdquo; has the meaning set forth in the definition of &ldquo;Post-Closing Statement.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Closing Valuation
Net Working Capital</U>&rdquo; has the meaning set forth in the definition of &ldquo;Post-Closing Statement.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Code</U>&rdquo; means
the Internal Revenue Code of 1986, as amended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Combined Tax Return</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;5.09(a)(i)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Commingled Contracts</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;5.12</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Company</U>&rdquo;
has the meaning set forth in the Preamble.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Company 401(k) Plan</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;5.07(d)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Company Contribution</U>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Company Identified
Names</U>&rdquo; has the meaning set forth in <U>Section&nbsp;5.15(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Company Names</U>&rdquo;
means all Trademarks included in the Owned Intellectual Property, together with any confusingly similar derivation, variation, translation
or adaptation thereof, and any Trademark confusingly similar thereto or embodying any of the foregoing, whether alone or in combination
with any other words, names or Trademarks, and whether registered or unregistered, including any Trademarks or derivatives of &ldquo;Great
American&rdquo; or &ldquo;Great American Group.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Company Transaction
Expenses</U>&rdquo; means all fees, costs and expenses unpaid as of immediately prior to the Closing and incurred by (whether or not yet
invoiced), or charged to or payable by or required to be reimbursed by, (i) Sellers or (ii)&nbsp;any Great American Entities (including,
if applicable, fees, costs and expenses of any Seller which a Great American Entity has agreed to pay or is otherwise liable for) in connection
with this Agreement and the Transactions, including legal fees and related expenses, investment banking fees and related expenses, accounting
fees and related expenses and fees and related expenses of other similar service providers, if any.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Confidentiality Agreement</U>&rdquo;
means that certain Confidentiality Agreement, dated as of April 17, 2024, by and among B.&nbsp;Riley Advisory, B.&nbsp;Riley Retail and
Oaktree Capital Management, L.P. on behalf of certain affiliated funds and accounts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Consent</U>&rdquo;
means any approval, authorization, consent, ratification, permission, exemption or waiver.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Contract</U>&rdquo;
means any agreement, undertaking, lease, license, contract, note, mortgage, indenture, understanding, instrument, arrangement or other
similar obligation, in each case, that is legally binding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Contribution Date</U>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>controlled by</U>&rdquo;
has the meaning set forth in the definition of &ldquo;Affiliate.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>controls</U>&rdquo;
has the meaning set forth in the definition of &ldquo;Affiliate.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Credit Agreement</U>&rdquo;
means that certain $25 million revolving credit facility between the Company, as borrower, and Ultimate Parent (or any one of its Affiliates
to be approved by Buyers in writing prior to Closing (such approval not to be unreasonably withheld or delayed)), as lender, substantially
in the form attached hereto as <U>Exhibit&nbsp;H</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Designated Person</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;9.10(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Direct Claim</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;8.06(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Disclosure Letter</U>&rdquo;
has the meaning set forth in <U>Article&nbsp;II</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Disputed Items</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;1.04(b)(iv)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Effective Time</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;1.02</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Environmental Law</U>&rdquo;
means any Law concerning: the protection, preservation, pollution or remediation of the environment, or health and safety as it relates
to Hazardous Substance exposure or the handling, use, presence, disposal, emission, discharges, release or threatened release of any Hazardous
Substance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Equity Commitment
Letter</U>&rdquo; has the meaning set forth in <U>Section&nbsp;4.05(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Equity Financing</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;4.05(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Equity Interest</U>&rdquo;
means any equity interest, share, capital stock, partnership, limited liability company, member or similar equity interest in any Person,
and any option, share of restricted stock, restricted stock unit, stock appreciation right, phantom stock, performance share or unit,
warrant, right, profit participations or other security (including debt securities) or obligations convertible, exchangeable or exercisable
into or for any such equity interest, share, capital stock, partnership, limited liability company, member or similar equity interest.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Equity Investors</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;4.05(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Equity Reduction</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;8.07(b)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Equity Reduction Notice</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;8.07(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Equity Reduction Objection
Notice</U>&rdquo; has the meaning set forth in <U>Section&nbsp;8.07(b)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>ERISA</U>&rdquo; means
the Employee Retirement Income Security Act of 1974.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Escrow Agent</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;5.10</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Escrow Agreement</U>&rdquo;
means the Escrow Agreement to be executed by BR Financial, the Company and the Escrow Agent, in a form mutually agreed by, and reasonably
acceptable to, BR Financial, the Buyers and the Escrow Agent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Escrow Amount</U>&rdquo;
means $2,000,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Estimated Cash</U>&rdquo;
has the meaning set forth in the definition of &ldquo;Estimated Closing Statement.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Estimated Closing
Statement</U>&rdquo; means the written statement delivered pursuant to <U>Section&nbsp;1.04(a)</U>, setting forth BR Financial&rsquo;s
good-faith calculations of (a) the Closing Contribution Adjustment Amount determined in accordance with the Accounting Principles, which
shall take into account, and set forth as separate line items, all items establishing the basis for such calculations, in each case, as
of the Effective Time, including: (i)&nbsp;a good-faith calculation of the Net Working Capital of the Liquidation Business (which shall
be prepared in a format consistent with <U>Exhibit&nbsp;E</U>) (the &ldquo;<U>Estimated Liquidation Net Working Capital</U>&rdquo;), (ii)
a good-faith calculation of the Net Working Capital of the Valuation Business (which shall be prepared in a format consistent with <U>Exhibit&nbsp;E</U>)
(the &ldquo;<U>Estimated Valuation Net Working Capital</U>&rdquo;), (iii) a good-faith calculation of the Net Working Capital of the Real
Estate Business (which shall be prepared in a format consistent with <U>Exhibit&nbsp;E</U>) (the &ldquo;<U>Estimated Real Estate Net Working
Capital</U>&rdquo;), and (iv)&nbsp;good-faith estimates of Cash (&ldquo;<U>Estimated Cash</U>&rdquo;), Indebtedness (&ldquo;<U>Estimated
Indebtedness</U>&rdquo;) and Company Transaction Expenses (&ldquo;<U>Estimated Company Transaction Expenses</U>&rdquo;), and (b) the Reimbursable
Company Transaction Expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Estimated Company
Transaction Expenses</U>&rdquo; has the meaning set forth in the definition of &ldquo;Estimated Closing Statement.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Estimated Indebtedness</U>&rdquo;
has the meaning set forth in the definition of &ldquo;Estimated Closing Statement.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Estimated Liquidation
Net Working Capital</U>&rdquo; has the meaning set forth in the definition of &ldquo;Estimated Closing Statement.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Estimated Real Estate
Net Working Capital</U>&rdquo; has the meaning set forth in the definition of &ldquo;Estimated Closing Statement.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Estimated Valuation
Net Working Capital</U>&rdquo; has the meaning set forth in the definition of &ldquo;Estimated Closing Statement.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Exchange Act</U>&rdquo;
means the Securities Exchange Act of 1934.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Excluded Subsidiaries</U>&rdquo;
means GAEBB Group B.V., GA Asset Advisors, Ltd., B.&nbsp;Riley Retail Solutions WF, LLC and Great American Global Partners, LLC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Execution Date</U>&rdquo;
has the meaning set forth in the Preamble.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Existing Representation</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;9.10(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Extended Outside Date</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;7.01(b)(i)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Final Asset Allocation</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;5.09(h)(i)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Final Closing Statement</U>&rdquo;
means the Post-Closing Statement that is deemed final in accordance with <U>Section&nbsp;1.04(b)(iii)</U> or the Post-Closing Statement
resulting from the determinations made by the Accountant in accordance with <U>Section&nbsp;1.04(b)(vi)</U>, as applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Final Contribution
Adjustment Amount</U>&rdquo; means an amount equal to:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(a)   Closing
Liquidation Net Working Capital, <I>minus</I> the Target Liquidation Net Working Capital; <I>plus</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 76.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 76.5pt">(b)   the
Closing Valuation Net Working Capital, <I>minus</I> the Target Valuation Net Working Capital; <I>plus</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 76.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 76.5pt">(c)   the
Closing Real Estate Net Working Capital, <I>minus</I> the Target Real Estate Net Working Capital; <I>minus</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 76.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 76.5pt">(d)   the
Closing Indebtedness; <I>minus</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 76.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 76.5pt">(e)   the
Closing Company Transaction Expenses, but excluding the Reimbursable Company Transaction Expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Final Determination</U>&rdquo;
means, with respect to a dispute, an occurrence where (a)&nbsp;the parties to the dispute have reached an agreement in writing, (b)&nbsp;a
court of competent jurisdiction shall have entered a final and non-appealable Order or judgment with respect to a claim, or (c)&nbsp;an
arbitration or like panel shall have rendered a final non-appealable determination with respect to disputes the parties have agreed to
submit thereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Final Tax Determination</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;1.04(c)(ii)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Financial Statements</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;3.05(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Flow-Through Tax Return</U>&rdquo;
means IRS Form 1065 (or any similar form or Tax Return required to be filed under any state, local or non-U.S. Tax law) and any other
Income Tax Return filed or required to be filed by or with respect to any Great American Entity to the extent that (a) such Great American
Entity is treated as a pass-through entity for purposes of such Tax Return and (b) items of income, gain, deduction, loss or credit reflected
on such Tax Return are required to be reported on the Income Tax Returns of any Seller (or other direct or indirect owners of such Great
American Entity, other than another Great American Entity).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Former Business Employee</U>&rdquo;
means any employee of any Great American Entity whose employment therewith terminated prior to the Closing Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Fraud</U>&rdquo; means
actual common law fraud (and not constructive fraud or negligent misrepresentation) under the laws of the State of Delaware with respect
to the making of the representations and warranties with respect to the Company in <U>Article&nbsp;III</U>, with respect to the Sellers
in <U>Article&nbsp;II</U> and with respect to the Buyers in <U>Article&nbsp;IV</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Funds Flow Memorandum</U>&rdquo;
means a memorandum setting forth (a)&nbsp;the Closing Cash Consideration payable to Sellers at the Closing, (b) the Closing Contribution
Adjustment Amount payable to Sellers or the Company, as applicable, at the Closing, and (c)&nbsp;institutions and account information
with respect to the payments set forth in <U>Section&nbsp;1.03(b)(iii)</U> and <U>Section&nbsp;1.03(b)(iv)</U>, which memorandum must
be delivered to Buyers at least three&nbsp;(3) Business Days prior to the Closing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>GA IP Interests</U>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>GA M&amp;E Interests</U>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>GAAP</U>&rdquo; means
United States generally accepted accounting principles, in effect from time to time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>General Cap</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;8.02(c)(iii)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Governmental Entity</U>&rdquo;
means any foreign, domestic, supranational, federal, territorial, provincial, state or local, administrative or regulatory authority (including
any stock exchange), agency, commission, body, court or other governmental or quasi-governmental entity, including any supranational body
or any political or other subdivision, department or branch of any of the foregoing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Great American Entities</U>&rdquo;
means the Company, B.&nbsp;Riley Retail, B.&nbsp;Riley Real Estate, Great American IP, Great American M&amp;E, and B.&nbsp;Riley A&amp;V
and each of their respective Subsidiaries (other than the Excluded Subsidiaries).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Great American IP</U>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Great American M&amp;E</U>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Guaranteed Obligations</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;9.14(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Hazardous Substance</U>&rdquo;
means any substance, material or waste that is listed, classified or regulated as a hazardous substance, hazardous waste, hazardous material,
toxic, pollutant, contaminant or waste pursuant to any Environmental Law, including any petroleum product or by-product, asbestos-containing
material, lead or lead-containing materials, urea formaldehyde foam insulation, polychlorinated biphenyls or per- and polyfluoroalkyl
substances and radioactive materials.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>HSR Act</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;3.04(c)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Income Tax</U>&rdquo;
means any Tax that is based upon, measured by, or imposed on net income (however denominated, including, for the avoidance of doubt, any
franchise Tax, capital Tax, or Tax based upon or measured by income and imposed in lieu of income Taxes).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Indebtedness</U>&rdquo;
means, as of the relevant determination time, borrowings and indebtedness in the nature of borrowings of the Great American Entities and
the Businesses, including:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   all
indebtedness for borrowed money, including accrued and unpaid interest, and any prepayment fees or penalties;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   all
obligations evidenced by notes, bonds, debentures or other similar instruments;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   all
obligations, contingent or otherwise, under letters of credit or similar credit, performance, bank guarantees, surety transactions or
similar facilities, in each case, to the extent drawn upon;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   all
obligations under leases required to be recognized as capital or finance leases in accordance with GAAP or are treated as such in the
Financial Statements, and all synthetic lease obligations and all obligations under &ldquo;sale and lease-back&rdquo; transactions;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(e)   all
obligations representing the deferred or unpaid purchase price of goods, services, assets, securities or property (other than trade payables
and trade debt incurred in the ordinary course of business to the extent reflected in Net Working Capital) (including earnout payments,
seller notes, installment payments, referral fees (including any amounts owed related to the Agreement set forth on Section A.5 of the
Disclosure Letter) or other similar payments of deferred or contingent purchase price relating to any acquisition of goods, assets, services,
securities or property of any Person, and any pending purchase price adjustments (including working capital adjustments) in connection
with any such acquisition) calculated based on the maximum amount that could become payable pursuant to the underlying agreement or arrangement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(f)   all
obligations under swaps, options, forward contracts, foreign currency hedges, derivatives, other hedging agreements or arrangements and
similar agreement or arrangements, that will be payable upon termination thereof (assuming they were terminated on the date or time of
determination);</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(g)   all
obligations in respect of accrued, declared or accumulated and unpaid dividends or distributions, and any other amounts owed to Sellers,
Ultimate Parent or their Affiliates (excluding the Great American Entities);</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(h)   all
Liabilities payable or owed in respect of any transaction-related, retention and similar bonuses payable or owed solely by reason of the
transactions contemplated by this Agreement and the employer portion of any applicable payroll, employment or similar Taxes relating to
any such payments;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(i)   the
amount accrued or owed for any severance or termination payments and benefits relating to periods prior to the Closing or otherwise triggered
solely by the transactions contemplated by this Agreement, if any, and the employer portion of any applicable payroll, employment or similar
Taxes relating to such payments and benefits;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(j)   unfunded
or underfunded obligations for deferred compensation and pension or retirement benefits, if any;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(k)   the
employer portion of any applicable payroll, employment or similar taxes associated with accelerated vesting or payment of equity awards
granted by BR Financial and its Affiliates (if any);</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(l)   all
customer deposits for the entities operating the Liquidation Business and all customer deposits received more than 3 years prior to the
Closing Date for the entities operating the Valuation Business;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(m)   all
accrued interest, prepayment penalties, make-whole payments and termination or breakage costs or penalties with respect to any Indebtedness
referred to in <U>clauses&nbsp;(a)</U> through <U>(l)</U> above; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(n)   all
obligations of the type referred to in <U>clauses&nbsp;(a)</U> through <U>(m)</U> above, which have been guaranteed (or are subject to
a similar agreement) by any Great American Entity directly or indirectly in any manner or secured by any Lien on any asset of a Great
American Entity that survives the Closing, whether or not the Indebtedness secured thereby has been assumed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the avoidance of doubt, &ldquo;Indebtedness&rdquo;
shall not include: (i) any amount included in the determination of Net Working Capital, Company Transaction Expenses, Reimbursable Company
Transaction Expenses or Reimbursable Buyer Transaction Expenses; (ii) intercompany Indebtedness solely between and among the Great American
Entities; or (iii) the Credit Agreement (<U>provided</U> that such Credit Agreement is undrawn).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Indemnified Party</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;8.06(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Indemnified Taxes</U>&rdquo;
means, without duplication, (a) all Taxes imposed on or in respect of any Seller, Ultimate Parent, the Excluded Subsidiaries, or any of
their respective Affiliates (other than the Great American Entities) or the Other Businesses, in each case, for any Tax period, (b) all
Taxes imposed on or with respect to the Great American Entities (or any consolidated, combined, unitary or other Tax group of which any
Great American Entity was a member) or the Businesses for any Pre-Closing Tax Period, (c) all Transfer Taxes for which BR Financial is
responsible pursuant to <U>Section&nbsp;5.09(c)</U>, (d) all Taxes of any Person other than a Great American Entity for which any Great
American Entity is liable pursuant to Treasury Regulations Section&nbsp;1.1502-6 (or any similar provision of state, local or non-U.S.
Law), as a transferee or successor as a result of events or transactions occurring prior to the Closing, or otherwise, (e) any liability
of a Great American Entity for Taxes of any Person other than a Great American Entity pursuant to any Tax sharing, indemnity, allocation
or similar agreement entered into prior to the Closing, (f) any Taxes attributable to or resulting from (i) the Pre-Closing Reorganization,
(ii) the settlement or elimination of intercompany balances, receivables, payables, or accounts or the termination of Intercompany Agreements
pursuant to <U>Section&nbsp;5.13</U>, or (iii) the transactions contemplated by Section 5.22 (including Section 5.22 of the Disclosure
Letter), excluding any Taxes imposed on net profit that is a Profit/Loss Amount or Other Liquidation Profit/Loss Amount in connection
with the transactions described in Section 5.22 of the Disclosure Letter, to the extent such net profit is allocated to the Great American
Entities pursuant to Section 5.22 (including Section 5.22 of the Disclosure Letter), (g) all Taxes incurred or suffered as a result of,
or in connection with, the breach of any representation or warranty made by the Company in Section 3.15 (<I>Taxes</I>) (disregarding for
these purposes any qualification or exception for, or reference to, materiality set forth therein), (h) all Taxes imposed as a result
of any amount required to be included by Buyers or any of their respective Affiliates (including the Great American Entities after the
Closing) in income under Section 951(a) or 951A of the Code with respect to a Pre-Closing Tax Period of any of the Great American Entities
(determined based on a &ldquo;closing of the books&rdquo; of the relevant Great American Entity as of the end of the Closing Date), and
(i) all Taxes arising out of or relating to any breach of any covenant set forth in <U>Section&nbsp;5.09</U> by any Great American Entity
prior to the Closing or Sellers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Indemnifying Party</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;8.06(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Indemnitees</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;5.08(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Initial Outside Date</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;7.01(b)(i)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Insurance Policies</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;3.17</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Intellectual Property</U>&rdquo;
means any and all rights in, arising out of, or associated with any of the following in any jurisdiction in the world, whether registered
or unregistered: (a) issued patents and patent applications (whether provisional or non-provisional), including divisionals, continuations,
continuations-in-part, substitutions, reissues, reexaminations, extensions, or restorations of any of the foregoing, and other Governmental
Entity-issued <I>indicia</I> of invention ownership (including certificates of invention, petty patents, and patent utility models); (b)&nbsp;trademarks,
service marks, brands, certification marks, logos, trade dress, trade names, and other similar <I>indicia</I> of source or origin, together
with the goodwill connected with the use of and symbolized by, and all registrations, applications for registration, and renewals of,
any of the foregoing (&ldquo;<U>Trademarks</U>&rdquo;); (c) copyrights and works of authorship, whether or not copyrightable, and all
registrations, applications for registration, and renewals of any of the foregoing, along with any and all neighboring rights, connected
rights, and related rights to such copyrights; (d) Internet domain names and social media accounts or user names; (e) trade secrets, know-how,
and other confidential and proprietary information and all rights therein (&ldquo;<U>Trade Secrets</U>&rdquo;); (f) computer programs,
operating systems, applications, firmware and other code, including all source code, object code, all software implementations of algorithms,
models and methodologies, application programming interfaces, data files, databases, protocols, specifications, and other documentation
thereof (&ldquo;<U>Software</U>&rdquo;); and (g) all other intellectual or industrial property and proprietary rights, including all economic
rights and rights of exploitation of whatever kind, and any equivalent rights to the foregoing in any jurisdiction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Intended Tax Treatment</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;5.09(j)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Intercompany Agreements</U>&rdquo;
means all Contracts that are solely between or among Ultimate Parent and/or its Affiliates (other than the Great American Entities), on
the one hand, and any of the Great American Entities, on the other hand, other than the organizational documents of the Great American
Entities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Interested Person</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;9.14(d)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>IRS</U>&rdquo; means
the Internal Revenue Service.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>IT Assets</U>&rdquo;
means all technology devices, computers, hardware, firmware, Software, data, databases, systems, networks, servers, workstations, routers,
hubs, switches, data communications lines, and all other information technology equipment, and all associated documentation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Key Customer</U>&rdquo;
means each of the five (5) largest customers of each of (a)&nbsp;the Valuation Business, (b) the Liquidation Business and (c)&nbsp;the
Real Estate Business, in each case as measured by the dollar amount of sales derived therefrom, during the twelve (12)-month period ended
June 30, 2024.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Key Employee</U>&rdquo;
means each Person set forth in <U>Section A.4</U> of the Disclosure Letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Key Employee Agreements</U>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Knowledge</U>&rdquo;
means with respect to Sellers and the Company, the actual knowledge of the Persons set forth in <U>Section&nbsp;A.2</U> of the Disclosure
Letter after due inquiry of such Person&rsquo;s direct reports.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Law</U>&rdquo; or
&ldquo;<U>Laws</U>&rdquo; means any law, statute, ordinance, common law, rule, regulation, Order or other judgments, decisions or legal
requirement enacted, issued, promulgated, enforced or entered by a Governmental Entity of competent jurisdiction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Leased Real Property</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;3.13(b)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Leases</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;3.13(b)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Liabilities</U>&rdquo;
means all debts, liabilities, fines, penalties, costs, losses, commitments, damages, Taxes, expenses and obligations of any kind, whether
fixed, contingent or absolute, matured or unmatured, liquidated or unliquidated, accrued or not accrued, asserted or not asserted, known
or unknown, determined, determinable or otherwise, whenever or however arising (including whether arising out of any contract or tort
based on negligence or strict liability) and whether or not the same would be required by GAAP to be reflected in financial statements
or disclosed in the notes thereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Lien</U>&rdquo; means
any lien, charge, pledge, mortgage, easement, hypothecation, usufruct, deed of trust, security interest, option, restriction, mortgage,
collateral assignment, defect, claim or other encumbrance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Liquidation Business</U>&rdquo;
has the meaning set forth in the definition of &ldquo;Businesses.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Liquidation Interests</U>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>LLC Agreement</U>&rdquo;
means the Amended and Restated Limited Liability Company Agreement of the Company, substantially in the form set forth in <U>Exhibit&nbsp;G</U>,
with such modifications as contemplated by <U>Section&nbsp;5.17</U> of the Disclosure Letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Losses</U>&rdquo;
means any and all Liabilities of any kind, including interest, fines, penalties and out-of-pocket expenses (including reasonable and documented
out-of-pocket legal fees).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Marchlik</U>&rdquo;
has the meaning set forth in the Preamble.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Material Adverse Effect</U>&rdquo;
means any Change that, individually or taken in the aggregate together with any other Changes, (x) has had, or would reasonably be expected
to have, a material adverse effect on the business, assets, financial condition or results of operations of the Businesses or the Great
American Entities, taken as a whole, or (y) would reasonably be expected to prevent, materially delay or materially impair the consummation
of the Transactions or the ability of the Sellers and their respective Affiliates (including the Company) to perform their respective
obligations under this Agreement or the Ancillary Agreements; <U>provided</U>, <U>however</U>, that, in the case of <U>clause (x)</U>,
none of the following, either alone or in combination, shall be deemed to constitute or be taken into account in determining whether a
Material Adverse Effect is occurring, has occurred or would reasonably be expected to occur:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(a)   Changes
in or with respect to the economy, credit, capital, securities or financial markets or political, regulatory or business conditions in
the geographic markets in which the Businesses have operations or its products or services are sold, including changes, developments,
circumstances or facts in or with respect to interest rates, exchange rates for currencies, monetary policy or inflation;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(b)   Changes
that are the result of factors generally affecting the industries in which the Businesses operate;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(c)   any
Change in or with respect to the relationships of the Businesses, contractual or otherwise, with customers, Governmental Entities, employees,
labor unions, labor organizations, works councils or similar organizations, suppliers, distributors, financing sources, partners or similar
relationship, or any resulting Change relating to, arising out of or attributable to the announcement, pendency or performance of this
Agreement and the Transactions (<U>provided</U> that this <U>clause (c)</U> shall not apply to any representation or warranty in <U>Section&nbsp;2.01</U>,
<U>Section&nbsp;2.02</U>, <U>Section&nbsp;2.04</U>, <U>Section&nbsp;2.06</U>, <U>Section&nbsp;2.07</U>, <U>Section&nbsp;3.02</U>, <U>Section&nbsp;3.04</U>,
<U>Section&nbsp;3.06</U>, <U>Section&nbsp;3.10</U>, <U>Section&nbsp;3.12, Section&nbsp;3.16, Section&nbsp;3.20</U> or <U>Section&nbsp;3.21</U>
that specifically addresses the consequences of the execution, delivery or performance of this Agreement or the Ancillary Agreements or
the consummation of the transactions contemplated by this Agreement or the Ancillary Agreements);</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(d)   Changes
in or with respect to applicable accounting standards, including GAAP or in any Law of general applicability, including the repeal thereof,
or in the authoritative interpretation or enforcement thereof, after the Execution Date;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(e)   any
failure by the Businesses to meet any internal or public projections or forecasts or budgets or estimates of revenues or earnings; <U>provided</U>
that any Change (not otherwise excluded under this definition) underlying such failure may be taken into account in determining whether
a Material Adverse Effect is occurring, has occurred or would reasonably be expected to occur; or</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(f)   any
Change resulting from acts of war (whether or not declared), civil disobedience, hostilities, cyberattacks, sabotage, terrorism, military
actions or the escalation of any of the foregoing, whether perpetrated or encouraged by a state or non-state actor or actors, any weather
or natural disaster, or any epidemic, pandemic, outbreak of illness, or any Law issued by a Governmental Entity, the Centers for Disease
Control and Prevention, or the World Health Organization providing for business closures, &ldquo;sheltering-in-place,&rdquo; curfews,
working from home, limitations on gathering or other restrictions that relate to, or arise out of, an epidemic, pandemic, outbreak of
illness or other public health event, of any worsening or such conditions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>provided</U>, <U>further</U>, that, with respect
to <U>clauses&nbsp;(a)</U>, <U>(b)</U>, <U>(d)</U> and <U>(f)</U> of this definition, such Changes shall be taken into account in determining
whether a &ldquo;Material Adverse Effect&rdquo; is occurring, has occurred or would reasonably be expected to occur to the extent it disproportionately
and adversely affects the Businesses (taken as a whole) relative to other companies operating in the industries or markets in which the
Businesses have operations, and in each case only the incremental disproportionate impact may be taken into account, and then only to
the extent otherwise permitted by this definition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Material Contract</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;3.12(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Mini-Basket Amount</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;8.02(c)(ii)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Minimum Cash Amount</U>&rdquo;
means $1,700,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Minority A&amp;V Interests</U>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Multiemployer Plan</U>&rdquo;
means a &ldquo;multiemployer plan&rdquo; within the meaning of Section&nbsp;3(37) of ERISA.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Negative Adjustment
Deficiency Amount</U>&rdquo; has the meaning set forth in <U>Section&nbsp;1.04(c)(i)(A)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Net Working Capital</U>&rdquo;
means, without duplication, an amount equal to, as of the Effective Time, (a)&nbsp;the aggregate amount of the current assets, <I>minus
</I>(b)&nbsp;the aggregate amount of the current liabilities, in each case of the Great American Entities calculated in accordance with
the Accounting Principles; <U>provided</U>, <U>however</U>, that current assets and current liabilities shall exclude (A)&nbsp;any Indebtedness,
(B)&nbsp;any Cash, (C)&nbsp;any Company Transaction Expenses or Buyer Transaction Expenses and (D)&nbsp;all current Income Tax assets
and liabilities and deferred Tax assets and liabilities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Nomura Credit Agreement</U>&rdquo;
means that certain Credit Agreement, dated as of August 21, 2023 (as amended by that certain Amendment No. 1, dated as of October 6, 2023,
that certain Amendment No. 2, dated as of March 26, 2024, that certain Amendment No. 3, dated as of May 24, 2024, and that certain Amendment
No. 4, dated as of September 17, 2024), among Ultimate Parent, BR Financial, each of the lenders from time to time parties thereto, Nomura
Corporate Funding Americas, LLC, as administrative agent for the lenders (in such capacity, together with its successors and permitted
assigns in such capacity, the &ldquo;<U>Administrative Agent</U>&rdquo;), and Computershare Trust Company, N.A., as collateral agent for
the secured parties.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Notice of Objection</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;1.04(b)(iii)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Oaktree</U>&rdquo;
means Oaktree Capital Management, L.P., a Delaware limited partnership, and each of its Affiliates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Occurrence-Based Policies</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;5.11(b)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Order</U>&rdquo; means
any decision or award, decree, injunction, judgment, order, stipulation, ruling or writ of any arbitrator, mediator or Governmental Entity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Organizational Documents</U>&rdquo;
means (a)&nbsp;with respect to any Person that is a corporation, its articles or certificate of incorporation, memorandum and articles
of association, as the case may be, and bylaws, or comparable documents, (b)&nbsp;with respect to any Person that is a partnership, its
certificate of partnership and partnership agreement, or comparable documents, (c)&nbsp;with respect to any Person that is a limited liability
company, its certificate of formation and limited liability company or operating agreement, or comparable documents, (d)&nbsp;with respect
to any Person that is a trust or other entity, its declaration or agreement of trust or other constituent document or comparable documents
and (e)&nbsp;with respect to any other Person that is not an individual, its comparable organizational documents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Other Businesses</U>&rdquo;
means the businesses (other than the Businesses) conducted by Ultimate Parent or its Affiliates (other than the Great American Entities).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Outside Date</U>&rdquo;
means the Initial Outside Date, unless the Initial Outside Date has been extended to the Extended Outside Date pursuant to <U>Section&nbsp;7.01(b)(i)</U>,
in which case &ldquo;Outside Date&rdquo; means the date to which the Outside Date has been extended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Owned Intellectual
Property</U>&rdquo; has the meaning set forth in <U>Section&nbsp;3.16(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Owned IT Assets</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;3.16(h)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Partnership Entity</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;3.15(h)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Party</U>&rdquo; or
&ldquo;<U>Parties</U>&rdquo; has the meaning set forth in the Preamble.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Payoff Documentation</U>&rdquo;
means, with respect to the Wells Fargo Credit Agreement, (a) a payoff letter and related documentation in form and substance reasonably
satisfactory to Buyers providing for (i) the payoff, discharge and termination in full on the Closing Date of all Indebtedness and commitments
in connection with the Wells Fargo Credit Agreement (except for customary surviving obligations of entities other than any Great American
Entity) and (ii) the release of any Liens and termination of all guarantees supporting such indebtedness and commitments substantially
contemporaneously with the Closing on the Closing Date and (b)&nbsp;ancillary lien and guarantee release documents reasonably satisfactory
to Buyer with respect to the liens and guarantees under the Wells Fargo Credit Agreement in respect of the Great American Entities, including
customary UCC-3 and other reasonably required release documentation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Permit</U>&rdquo;
means all permits, licenses, grants, authorizations, registrations, franchises, approvals, clearances, consents, certificates, exemptions,
permissions, and orders or similar filings granted by or obtained from any Governmental Entity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Permitted Liens</U>&rdquo;
means the following Liens:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(a)   Liens
for current Taxes, assessments or other governmental charges not yet due and payable or that the taxpayer is contesting in good faith
through appropriate proceedings, and, in each case, for which appropriate reserves have been established in accordance with GAAP on the
Financial Statements;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(b)   mechanics&rsquo;,
materialmen&rsquo;s, carriers&rsquo;, workmen&rsquo;s, repairmen&rsquo;s or other like common law, statutory or consensual Liens arising
or incurred in the ordinary course of business securing amounts that are not delinquent or past due or that are being contested by appropriate
Actions in good faith;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(c)   with
respect to leasehold interests, mortgages and other Liens incurred, created, assumed or permitted to exist and arising by, through or
under a landlord or owner of the Leased Real Property;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(d)   zoning,
building, subdivision or other similar requirements or restrictions, none of which interfere with the present use of the property;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(e)   Liens,
charges, fees or assessments for business parks, industrial parks or other similar organizations not yet due or delinquent;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(f)   Liens
in favor of banking or other financial institutions arising as a matter of Law encumbering deposits or other funds maintained with a financial
institution and not incurred in connection with the borrowing of money by the Business;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(g)   Liens
incurred or deposits made in the ordinary course of business in connection with workers&rsquo; compensation, unemployment insurance or
other types of social security;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(h)   easements,
quasi-easements, licenses, covenants, rights-of-way, rights-of-re-entry, gaps or other imperfections or defects in title or chain of title
or other similar matters, restrictions or exclusions, in each case, with respect to real property;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(i)   licenses,
covenants not to sue or similar rights or permissions granted with respect to Intellectual Property; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">(j)   any
Liens that will be terminated at or prior to the Closing in accordance with this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Person</U>&rdquo;
means any natural person and any corporation, company, partnership (general or limited), other form of business association, unincorporated
association (whether or not having separate legal personality), trust, Governmental Entity, or other entity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Personal Information</U>&rdquo;
means any information that, alone or in combination with any other reasonably available information, identifies or is reasonably capable
of being used to identify a particular individual, household, browser or device, together with any information that is defined as &ldquo;personal
data,&rdquo; &ldquo;personal information,&rdquo; &ldquo;personally identifiable information&rdquo; or similar or equivalent terms defined
under any applicable Laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Positive Adjustment
Amount</U>&rdquo; has the meaning set forth in <U>Section&nbsp;1.04(c)(i)(B)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Post-Closing Adjustment
Amount</U>&rdquo; means the Final Contribution Adjustment Amount <I>minus</I> the Closing Contribution Adjustment Amount.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Post-Closing Matter</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;9.10(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Post-Closing Representation</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;9.10(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Post-Closing Statement</U>&rdquo;
means the written statement delivered pursuant to <U>Section&nbsp;1.04(b)(i)</U>, setting forth the Company&rsquo;s good-faith calculations
of the Post-Closing Adjustment Amount in a manner consistent with the Accounting Principles, which shall take into account, and set forth
as separate line items, all items establishing the basis for such calculations, in each case, as of the Effective Time, including: (a)&nbsp;a
good-faith calculation of the Net Working Capital of the Liquidation Business (which shall be prepared in a format consistent with <U>Exhibit&nbsp;E</U>)
(&ldquo;<U>Closing Liquidation Net Working Capital</U>&rdquo;), (b)&nbsp;a good-faith calculation of the Net Working Capital of the Valuation
Business (which shall be prepared in a format consistent with <U>Exhibit&nbsp;E</U>) (&ldquo;<U>Closing Valuation Net Working Capital</U>&rdquo;),
(c)&nbsp;a good-faith calculation of the Net Working Capital of the Real Estate Business (which shall be prepared in a format consistent
with <U>Exhibit&nbsp;E</U>) (&ldquo;<U>Closing Real Estate Net Working Capital</U>&rdquo;), and (d)&nbsp;the amount of Cash (&ldquo;<U>Closing
Cash</U>&rdquo;), Indebtedness (&ldquo;<U>Closing Indebtedness</U>&rdquo;) and the Company Transaction Expenses (&ldquo;<U>Closing Company
Transaction Expenses</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Pre-Closing Designated
Persons</U>&rdquo; has the meaning set forth in <U>Section&nbsp;9.10(b)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Pre-Closing Occurrences</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;5.11(b)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Pre-Closing Privileges</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;9.10(b)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Pre-Closing Reorganization</U>&rdquo;
means the reorganization and the other transactions contemplated by <U>Exhibit&nbsp;D</U>, as may be amended, supplemented or modified
from time to time in accordance with this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Pre-Closing Tax Period</U>&rdquo;
means any taxable period ending on or before the Closing Date and that portion of any Straddle Period ending on (and including) the Closing
Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Prior Company Counsel</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;9.10(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Privacy Commitments</U>&rdquo;
means all applicable Laws, contractual obligations, and publicly-facing statements or policies adopted by, or to which the Businesses
or any Great American Entity is subject to, in each case, relating to privacy, data protection, data security, cybersecurity or the collection,
use, processing (including transmission), disclosure or protection of Personal Information, or to sales and marketing with the use of
Personal Information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Privileged Materials</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;9.10(c)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Qualifying Claims</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;5.11(b)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Real Estate Business</U>&rdquo;
has the meaning set forth in the definition of &ldquo;Businesses.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Real Estate Interests</U>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Registered</U>&rdquo;
means issued by, registered with, renewed by or the subject of an application, certificate, filing, registration or other document issued,
filed with, or recorded by or before, any Governmental Entity or domain name registrar, or that constitutes a social media account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Reimbursable Buyer
Transaction Expenses</U>&rdquo; means all fees, costs and expenses unpaid as of immediately prior to the Closing and incurred by (whether
or not yet invoiced), or charged to or payable or subject to reimbursement by, Buyers or any Affiliate thereof as of the Closing in connection
with this Agreement and the Transactions, including legal fees and related expenses, investment banking fees and related expenses, if
any, accounting fees and related expenses and fees and related expenses of other similar service providers, in an aggregate amount not
to exceed $3,000,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Reimbursable Company
Transaction Expenses</U>&rdquo; means all Company Transaction Expenses designated as Reimbursable Company Transaction Expenses in the
Pre-Closing Statement, in an aggregate amount not to exceed $3,000,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Related Party</U>&rdquo;
means, with respect to a Party to this Agreement, any of such Party&rsquo;s former, current and future direct and indirect equity holders,
controlling persons, management companies, portfolio companies, directors, officers, incorporators, employees, agents, representatives,
accountants, attorneys, Affiliates, members, managers, general or limited partners, or assignees (or any former, current or future direct
or indirect equity holder, controlling person, management company, portfolio company, director, officer, incorporator, employee, agent,
representative, accountant, attorney, Affiliate, member, manager, general or limited partner, or assignee of any of the foregoing).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Representative</U>&rdquo;
of a Person means any officer, director or employee of such Person or any investment banker, attorney, accountant or other advisor, agent
or representative of such Person.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Review Period</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;1.04(b)(iii)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>RWI Policy</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;4.10</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Sanctioned Country</U>&rdquo;
means any country or region that is, or has been in the last five (5) years, the subject or target of a comprehensive embargo under Sanctions
Laws (including Cuba, Iran, North Korea, Russia, Sudan, Syria and the Donetsk, Luhansk and Crimea regions of Ukraine).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Sanctioned Person</U>&rdquo;
means any Person that is the subject or target of sanctions or restrictions under Sanctions Laws, including: (a) any Person listed on
any applicable U.S. or non-U.S. sanctions or export-related restricted party list, including the Office of Foreign Assets Control&rsquo;s
Specially Designated Nationals and Blocked Persons List, the Entity List, the Debarred Persons List, or the Consolidated Canadian Autonomous
Sanctions List; (b)&nbsp;any Person that is, in the aggregate, fifty percent (50%) or greater owned, directly or indirectly, or otherwise
controlled, or deemed to be controlled under applicable Sanctions Laws, by a Person or Persons described in <U>clause (a)</U>; (c)&nbsp;any
Person acting on behalf of or at the direction of any Person described in <U>clause (a)</U> or <U>(b)</U>; or (d) any Person that is organized,
resident, or located in a Sanctioned Country.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Sanctions Laws</U>&rdquo;
means all U.S. and non-U.S. Laws, statutes, measures and regulations relating to economic or trade sanctions, including the making or
receiving of international payments and conduct of international transactions, administered or enforced by the United States (including
by the U.S. Department of Treasury Office of Foreign Assets Control, the U.S. Department of State, and the U.S. Department of Commerce),
Global Affairs Canada, the Office of Financial Sanctions Implementation, or any other Governmental Entity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Securities</U>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Securities Act</U>&rdquo;
means the Securities Act of 1933.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Seller</U>&rdquo;
or &ldquo;<U>Sellers</U>&rdquo; has the meaning set forth in the Preamble.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Seller Adjusted Liquidation
Preference</U>&rdquo; has the meaning set forth in <U>Section&nbsp;8.07(b)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Seller Benefit Plan</U>&rdquo;
means each Benefit Plan that is not a Transferred Benefit Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Seller Fundamental
Representations</U>&rdquo; means <U>Section&nbsp;2.01</U> (<I>Securities</I>), <U>Section&nbsp;2.02</U> (<I>Organization, Good Standing
and Qualification</I>), <U>Section&nbsp;2.03</U> (<I>Authority; Approval</I>), <U>Section&nbsp;2.06</U> (<I>Brokers and Finders</I>),
<U>Section&nbsp;2.07</U> (<I>Solvency</I>), <U>Section&nbsp;3.01</U> (<I>Organization, Good Standing and Qualification</I>), <U>Section&nbsp;3.02</U>
(<I>Capital Structure</I>), <U>Section&nbsp;3.03</U> (<I>Authority; Approval</I>), <U>Section&nbsp;3.19</U> (<I>Brokers and Finders</I>),
and <U>Section&nbsp;3.20</U> (<I>Sufficiency of Assets</I>).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Seller Identified
Names</U>&rdquo; means the Trademarks (and associated logos) in or to &ldquo;B.&nbsp;Riley&rdquo; and any additional Trademarks identified
in <U>Section 5.14</U> of the Disclosure Letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Seller Indemnified
Parties</U>&rdquo; has the meaning set forth in <U>Section&nbsp;8.03(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Seller Names</U>&rdquo;
means all Trademarks owned or sublicensable (without payment or similar obligation to any third party) by BR Financial or any of its Affiliates
(other than any Company Names), together with any confusingly similar derivation, variation, translation or adaptation thereof, and any
Trademark, confusingly similar thereto or embodying any of the foregoing, whether alone or in combination with any other words, names
or Trademarks, and whether registered or unregistered, including any Trademarks or derivatives of &ldquo;B.&nbsp;Riley&rdquo;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Seller-Reviewed Tax
Return</U>&rdquo; has the meaning set forth in <U>Section&nbsp;5.09(a)(ii)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Seller Tax Returns</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;5.09(a)(i)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Separation Documentation</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;5.19</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Software</U>&rdquo;
has the meaning set forth in the definition of &ldquo;Intellectual Property.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Software License Agreement</U>&rdquo;
means the software license agreement, substantially in the form attached hereto as <U>Exhibit&nbsp;I</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Special Indemnities</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;8.02(b)(v)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Straddle Period Return</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;5.09(a)(ii)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Straddle Periods</U>&rdquo;
means any taxable period that begins on or before and ends after the Closing Date. For all purposes under this Agreement, in the case
of any Straddle Period, the portion of any Taxes (or any Tax refund and amount credited against any Tax) for such Straddle Period allocable
to the portion of such Straddle Period ending on the Closing Date shall be (a) in the case of Taxes imposed on a periodic basis by reference
to the value of an item (<I>e.g.</I>, <I>ad valorem</I> real, personal, or intangible property Taxes) and without regard to income, gross
receipts, activities or sales, deemed to be the amount of such Taxes (or Tax refund or amount credited against Tax) for the entire Straddle
Period <I>multiplied by</I> a fraction, the numerator of which is the number of calendar days in the portion of such Straddle Period ending
on and including the Closing Date and the denominator of which is the number of calendar days in the entire Straddle Period, and (b) in
the case of all other Taxes (or Tax refund or amount credited against Tax) not described in the foregoing <U>clause (a)</U> (including
Taxes that are based upon or related to income or receipts), deemed equal to the amount that are allocable to such period based on an
interim closing of the books as though the relevant Straddle Period ended on and included the Closing Date; <U>provided</U> that (i)&nbsp;exemptions,
allowances or deductions that are calculated on an annual basis (including depreciation and amortization deductions), other than with
respect to property placed in service after the Closing, shall be allocated on a per diem basis, unless otherwise required by applicable
Law, (ii) any Taxes or items of income, gain, loss, deduction or credit of a Great American Entity relating to or in respect of (A) the
transactions in connection with the Pre-Closing Reorganization, (B) any asset sold, transferred or otherwise disposed of prior to the
Closing, (C) the Sellers or their Affiliates (other than the Great American Entities) or any asset or liability of such Person, or (D)
the Pre-Closing Agreed Contract or any Pre-Closing Liquidation Contract described in Section 5.22 of the Disclosure Letter, in each case,
shall be allocated to the portion of the Straddle Period ending on the Closing Date, and (iii) with respect to any Great American Entity
that is treated as a partnership for U.S. federal income tax purposes, the parties agree to allocate, pursuant to Section 706 of the Code,
between Buyers, on the one hand, and Sellers, on the other hand, based on a closing of the books as of the Closing Date, all items of
income, gain, loss, deduction and credit attributable to such Great American Entity for the applicable taxable period in which the Closing
Date occurs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Subsidiary</U>&rdquo;
means, with respect to any Person, any other Person of which at least a majority of the securities or ownership interests having by their
terms ordinary voting power to elect, or contract rights to appoint or elect, a majority of the board of directors or other Persons performing
similar functions or that is directly or indirectly owned or controlled by such first Person and/or by one or more of its Subsidiaries.
For the avoidance of doubt, (y) prior to the Closing, the Great American Entities shall not be &ldquo;Subsidiaries&rdquo; of any Buyer
and (z) as of and following the Closing, the Great American Entities shall not be &ldquo;Subsidiaries&rdquo; of any Seller for purposes
of this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Target Liquidation
Net Working Capital</U>&rdquo; means $272,301.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Target Real Estate
Net Working Capital</U>&rdquo; means $90,905.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Target Valuation Net
Working Capital</U>&rdquo; means $4,336,434.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Tax</U>&rdquo; or
&ldquo;<U>Taxes</U>&rdquo; means taxes including all U.S. federal, state, local and non-U.S. income, profits, franchise, gross receipts,
net worth, alternative or add-on minimum, environmental, customs duty, capital stock, severances, stamp, payroll, sales, employment (including
any social security premiums and contributions in the broadest sense), unemployment, disability, use, property, withholding, excise, production,
value-added, registration, occupancy and other taxes, duties or assessments of any nature whatsoever, together with all interest, penalties
and additions imposed with respect to such amounts and any interest in respect of such penalties and additions, in each case, whether
disputed or not.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Tax Authority</U>&rdquo;
means any Governmental Entity having jurisdiction over the assessment, determination, collection or imposition of any Tax.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Tax Claim</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;5.09(d)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Tax Proceeding</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;5.09(d)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Tax Return</U>&rdquo;
means any returns, reports, documents, statements, or filings (including elections, declarations, disclosures, schedules, estimates, claims
for refunds and information returns), including any schedule, attachment or any related or supporting information thereto, and including
any amendment thereof, supplied or required to be supplied to a Tax Authority relating to Taxes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Third-Party Claim</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;8.06(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Third-Party Payments</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;8.05(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Trade Secrets</U>&rdquo;
has the meaning set forth in the definition of &ldquo;Intellectual Property.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Trademarks</U>&rdquo;
has the meaning set forth in the definition of &ldquo;Intellectual Property.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Transactions</U>&rdquo;
means the transactions contemplated by this Agreement (including, for the avoidance of doubt, the Pre-Closing Reorganization).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Transfer Taxes</U>&rdquo;
means all federal, national, state, local, non-U.S. or other registration, excise, sales, use, value-added, goods and services, transfer
(including real property transfer), stamp taxes or duty, documentary, filing, recordation and other similar taxes and fees that may be
imposed, payable or assessed by any Tax Authority in any country, together with any interest, additions or penalties with respect thereto
and any interest in respect of such additions or penalties.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Transfer Tax Returns</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;5.09(c)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Transferred Benefit
Plans</U>&rdquo; means the Benefit Plans set forth in <U>Section&nbsp;3.09(a)</U> of the Disclosure Letter and which are identified as
&ldquo;Transferred Benefit Plans&rdquo; therein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Transferred Business
Employee</U>&rdquo; has the meaning set forth in <U>Section&nbsp;5.07(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Transferred Entity
Permits</U>&rdquo; has the meaning set forth in <U>Section&nbsp;3.11(b)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Transferred Subsidiaries</U>&rdquo;
means the entities set forth in <U>Section&nbsp;A.3</U> of the Disclosure Letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Transition Services
Agreement</U>&rdquo; has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Treasury Regulations</U>&rdquo;
means the United States Treasury Regulations promulgated under the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Ultimate Parent</U>&rdquo;
has the meaning set forth in the Preamble.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Ultimate Parent Guarantee</U>&rdquo;
has the meaning set forth in <U>Section&nbsp;9.14(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>under common control
with</U>&rdquo; has the meaning set forth in the definition of &ldquo;Affiliate.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Valuation Business</U>&rdquo;
has the meaning set forth in the definition of &ldquo;Businesses.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Valuation Interests</U>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Wells Fargo Credit
Agreement</U>&rdquo; means that certain Third Amended &amp; Restated Credit Agreement, dated as of April 20, 2022, by and among B.&nbsp;Riley
Retail Solutions WF, LLC, as a borrower, the other borrowers from time to time party thereto, Wells Fargo Bank, National Association,
as the U.S. lender, and Wells Fargo Capital Finance Corporation Canada, as the Canadian lender (as amended by that certain First Amendment
to Third Amended and Restated Credit Agreement, dated as of March 28, 2024, that certain Second Amendment to Third Amended and Restated
Credit Agreement, dated as of August 19, 2024, that certain Third Amendment to Third Amended and Restated Credit Agreement, dated as of
September 3, 2024, and as may be further amended, amended and restated, supplemented or otherwise modified, renewed or replaced from time
to time).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&ldquo;<U>Willful Breach</U>&rdquo;
means an intentional and willful material breach, or an intentional and willful material failure to perform, in each case that is the
consequence of an act of omission by a Party with the actual knowledge that the taking of such act or failure to take such act would cause
a breach of this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 1in"></P>

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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>ea022193501ex99-1_briley.htm
<DESCRIPTION>PRESS RELEASE, DATED NOVEMBER 18, 2024, ISSUED BY B. RILEY FINANCIAL, INC.
<TEXT>
<HTML>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 99.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><IMG SRC="ex99-1_001.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>The Great American Group Launches as New Independent
Business Following Formation of Partnership between Oaktree and B. Riley</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I>The Great American Group to Leverage 30-Year
Track Record to Provide Industry-Leading <BR>
Valuation, Appraisal, Asset Disposition and Real Estate Services </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I>B. Riley to Recognize Gain of Approximately
$235 Million on Transaction in Fourth Quarter 2024 Results</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>LOS ANGELES, November 18, 2024</B> &ndash;
B. Riley Financial, Inc. (NASDAQ: RILY) (&ldquo;B. Riley&rdquo; or the &ldquo;Company&rdquo;), a diversified financial services company,
and funds managed by Oaktree Capital Management, L.P. (&ldquo;Oaktree&rdquo;), today announced the launch of a partnership between B. Riley
and Oaktree in the Great American (&ldquo;GA&rdquo;) Group, an industry-leading provider of valuation, appraisal, asset disposition and
real estate services.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The launch of the GA Group as an independent business
follows the completion of the transactions between B. Riley and Oaktree previously announced on October 14, 2024. Prior to the closing,
B. Riley undertook a pre-closing internal reorganization resulting in the contribution of all of the interests in B. Riley&rsquo;s Appraisal
and Valuation Services, Retail, Wholesale &amp; Industrial Solutions and Real Estate businesses into Great American Holdings, LLC, a newly
formed holding company (&ldquo;Great American NewCo&rdquo;). At the closing, B. Riley received total consideration consisting of approximately&nbsp;$203
million&nbsp;in cash, subject to certain purchase price adjustments, Class B Preferred Units of Great American NewCo with an initial aggregate
liquidation preference of approximately&nbsp;$183 million, and Class A Common Units of Great American NewCo representing approximately
47% of the total outstanding common units.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">B. Riley expects to record a gain on its investment
in GA Group of approximately $235 million in its fourth quarter 2024 financial results.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Bryant Riley, Chairman and Co-Chief Executive
Officer of B. Riley, said</B>, &ldquo;We are excited about this new partnership with Oaktree, which has the scale and expertise in alternative
investments to power GA Group&rsquo;s next chapter of growth and success. The transaction provided B. Riley with the ability to meaningfully
de-lever our balance sheet and retain significant equity upside in a business with compelling growth prospects.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For more information on the GA Group, please visit
www.brileyfin.com/ga-transition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Advisors</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B></B>Moelis &amp; Company LLC served
as the exclusive financial advisor to B. Riley, and Sullivan &amp; Cromwell LLP served as legal advisor&nbsp;to B. Riley. Wachtell, Lipton,
Rosen &amp; Katz served as legal advisor to Oaktree.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>About B. Riley Financial</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">B. Riley Financial is a diversified financial
services company that delivers tailored solutions to meet the strategic, operational, and capital needs of its clients and partners. B.
Riley leverages cross-platform expertise to provide clients with full service, collaborative solutions at every stage of the business
life cycle. Through its affiliated subsidiaries, B. Riley provides end-to-end financial services across investment banking, institutional
brokerage, private wealth and investment management, financial consulting, corporate restructuring, operations management, risk and compliance,
due diligence, forensic accounting, litigation support, appraisal and valuation, auction, and liquidation services. B. Riley opportunistically
invests to benefit its shareholders, and certain affiliates originate and underwrite senior secured loans for asset-rich companies. B.
Riley refers to B. Riley Financial, Inc. and/or one or more of its subsidiaries or affiliates. For more information, please visit www.brileyfin.com.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><IMG SRC="ex99-1_002.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>About Oaktree</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">Oaktree is a leader among global investment managers specializing in alternative investments, with $205 billion in assets under management as of September 30, 2024. The firm emphasizes an opportunistic, value-oriented, and risk-controlled approach to investments in credit, equity, and real estate. The firm has more than 1,200 employees and offices in 23 cities worldwide. For additional information, please visit Oaktree&rsquo;s website at&nbsp;<B>http://www.oaktreecapital.com/</B>.</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>Forward-Looking
Statements</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B></B>Statements made in this press release that are not descriptions of historical facts are forward-looking
statements within the meaning of the Private Securities Litigation Reform Act of 1995 and are based on management&rsquo;s current expectations
and assumptions and are subject to risks and uncertainties. If such risks or uncertainties materialize or such assumptions prove incorrect,
our business, operating results, financial condition, and stock price could be materially negatively affected. You should not place undue
reliance on such forward-looking statements, which are based on the information currently available to us and speak only as of today&rsquo;s
date. All statements other than statements of historical fact are forward-looking statements. These forward-looking statements involve
known and unknown risks, uncertainties and other factors which may cause the Company&rsquo;s performance or achievements to be materially different
from any expected future results, performance, or achievements. Forward-looking statements speak only as of the date they are made and
the Company assumes no duty to update forward-looking statements, except as required by law. Actual future results, performance or achievements
may differ materially from historical results or those anticipated depending on a variety of factors, some of which are beyond the control
of the Company, including, but not limited to, the risks described from time to time in the Company&rsquo;s periodic filings with the SEC,
including, without limitation, the risks described in the Company&rsquo;s 2023 Annual Report on Form 10-K and in B. Riley Financial&rsquo;s Quarterly
Report on Form 10-Q for the period ended&nbsp;March 31, 2024&nbsp;under the captions &ldquo;Risk Factors&rdquo; and &ldquo;Management&rsquo;s
Discussion and Analysis of Financial Condition and Results of Operations&rdquo; (as applicable). These factors should be considered carefully,
and readers are cautioned not to place undue reliance on such forward-looking statements. All information is current as of the date this
press release is issued, and the Company undertakes no duty to update this information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B># # #</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Contacts</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Investors</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ir@brileyfin.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Media</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">press@brileyfin.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>ex99-1_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
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<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>7
<FILENAME>rily-20241115_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
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<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>8
<FILENAME>rily-20241115_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentQuarterlyReport" xlink:label="dei_DocumentQuarterlyReport" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyEventDate" xlink:to="dei_DocumentShellCompanyEventDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyEventDate_lbl" xml:lang="en-US">Document Shell Company Event Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentPeriodStartDate" xlink:label="dei_DocumentPeriodStartDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodStartDate" xlink:to="dei_DocumentPeriodStartDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodStartDate_lbl" xml:lang="en-US">Document Period Start Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
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<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>9
<FILENAME>rily-20241115_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>11
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
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<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm45672821546368">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>Nov. 15, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Nov. 15,  2024<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-37503<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">B. Riley FinanCIAl, Inc.<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001464790<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">27-0223495<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">DE<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">11100 Santa Monica Blvd.<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Suite 800<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Los Angeles<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">CA<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">90025<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">310<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">966-1444<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=RILY_CommonStockParValue0.0001PerShareMember', window );">Common Stock, par value $0.0001 per share</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common Stock, par value $0.0001 per share<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">RILY<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=RILY_DepositarySharesEachRepresenting11000thInterestIn6.875SeriesCumulativePerpetualPreferredShareParValue0.0001PerShareMember', window );">Depositary Shares (each representing a 1/1000th interest in a 6.875% Series A Cumulative Perpetual Preferred Share, par value $0.0001 per share)</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Depositary Shares (each representing a 1/1000th interest in a 6.875% Series A Cumulative Perpetual Preferred Share, par value $0.0001 per share)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">RILYP<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=RILY_DepositarySharesEachRepresenting11000thFractionalInterestIn7.375ShareOfSeriesBCumulativePerpetualPreferredStockMember', window );">Depositary Shares, each representing a 1/1000th fractional interest in a 7.375% share of Series B Cumulative Perpetual Preferred Stock</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Depositary Shares, each representing a 1/1000th fractional interest in a 7.375% share of Series B Cumulative Perpetual Preferred Stock<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">RILYL<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=RILY_Sec6.375SeniorNotesDue2025Member', window );">6.375% Senior Notes due 2025</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">6.375% Senior Notes due 2025<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">RILYM<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=RILY_Sec5.00SeniorNotesDue2026Member', window );">5.00% Senior Notes due 2026</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">5.00% Senior Notes due 2026<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">RILYG<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=RILY_Sec5.50SeniorNotesDue2026Member', window );">5.50% Senior Notes due 2026</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">5.50% Senior Notes due 2026<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">RILYK<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=RILY_Sec6.50SeniorNotesDue2026Member', window );">6.50% Senior Notes due 2026</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">6.50% Senior Notes due 2026<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">RILYN<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=RILY_Sec5.25SeniorNotesDue2028Member', window );">5.25% Senior Notes due 2028</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">5.25% Senior Notes due 2028<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">RILYZ<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=RILY_Sec6.00SeniorNotesDue2028Member', window );">6.00% Senior Notes due 2028</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">6.00% Senior Notes due 2028<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">RILYT<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementIssuerTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementIssuerTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SolicitingMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14a<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SolicitingMaterial</td>
</tr>
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 425<br></p></div>
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<TYPE>EXCEL
<SEQUENCE>12
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