This excerpt taken from the FCN DEF 14A filed Apr 11, 2007.
Payments Due Upon Expiration of the Transition Term
Our chief executive officer, executive chairman of the board, chief operating officer and chief financial officer will be entitled to receive all or substantially all of the following payments upon expiration of his transition term:
In the case of our chief operating officer, we also have agreed to transfer his country club membership in effect as of November 1, 2005 (if still in effect on the date of termination) to him, including all rights to the initiation deposit of $75,000, at no cost to him.
In addition to the above payments, in the event it is determined that any payment or distribution by the Company would be subject to an excise tax under the Internal Revenue Code, the Company will reimburse the executive for all such taxes and related interest and penalties.