Description of Executive Officer Compensation

Exhibit 10.1

SUMMARY SHEET FOR
EXECUTIVE OFFICER COMPENSATION

Annual Incentive (Short-Term) Compensation Earned in Fiscal 2006

The amounts of the short-term incentive compensation awards for the Company’s Named Executive Officers (as defined in Item 402(a)(3) of Regulation S-K) for the fiscal year ended April 30, 2006 were as follows:

Name		Position		Award
Mark A. Ernst		Chairman of the Board, President and Chief Executive Officer			*
William L. Trubeck		Executive Vice President and Chief Financial Officer		$	185,000
Robert E. Dubrish		President and Chief Executive Officer, Option One Mortgage Corporation			75,000
Steven Tait		President, RSM McGladrey Business Services, Inc.			300,000
Nicholas J. Spaeth		Senior Vice President and Chief Legal Officer			93,000

*

Although Mr. Ernst earned a short-term incentive award under the Company’s short-term incentive compensation programs for the fiscal year ended April 30, 2006, he declined such award.

Long-Term Incentive Compensation Awarded in Fiscal 2007

Long-term incentive compensation awards under the Company’s 2003 Long-Term Executive Compensation Plan were granted on June 30, 2006 to the Named Executive Officers in the following amounts:

		Securities				Performance
Name		Underlying Options				Shares
Mark A. Ernst			376,885				33,335
William L. Trubeck			125,000				15,000
Robert E. Dubrish			125,000				15,000
Steven Tait			100,000				10,000
Nicholas J. Spaeth			55,000				6,000

The stock options vest in equal annual installments over three years following the date of grant. The performance shares vest after three years, subject to pre-established performance objectives based on the Company’s total shareholder return as measured against a broad market index and/or cumulative financial performance tied to specific business responsibilities. The actual number of performance shares an executive will receive will vary based on actual performance against the pre-established performance objectives, with the maximum number of shares received being one and one-half times the target award amount and the minimum number of shares received being one-half of the target award amount. The grant of stock options and performance shares will be made pursuant to the terms of the 2003 Long-Term Executive Compensation Plan.

Fiscal 2007 Base Salary Increases

The following table sets for the annual base salaries of the Named Executive Officers for fiscal years 2006 and 2007:

Name		2006				2007
Mark A. Ernst		$	860,000			$	860,000	*
William L. Trubeck			463,500				475,000
Robert E. Dubrish			490,000				500,000
Steven Tait			425,000				465,000
Nicholas J. Spaeth			412,000				412,000

* Mr. Ernst declined an increase in base salary for the fiscal year ended April 30, 2007.

Performance Criteria for Fiscal 2007 Short-Term Incentive Compensation

The Company’s short-term incentive compensation is based upon annual financial targets tied to business unit or overall corporate results. Fiscal year 2007 performance criteria will vary among business segments, but generally will consist of the following: (i) diluted earnings per share growth; (ii) business segment pre-tax earnings growth; (iii) revenue unit growth; and (iv) improved cost-of-service performance. Participants in the Company’s short-term incentive programs can earn more or less than the target award (from 0% to 200% of the target award) depending upon how actual results compare to the pre-established performance targets.