AMENDED & RESTATED VALUE GUARANTEE AGREEMENTValue Guarantee Agreement • March 14th, 2003 • Idt Corp • Telephone communications (no radiotelephone) • New York
Contract Type FiledMarch 14th, 2003 Company Industry JurisdictionThis Amended and Restated Value Guarantee Agreement (this “Agreement”), dated December 19, 2002, by and between IDT Corporation, a Delaware corporation (“IDT”), and AT&T Corp., a New York corporation (“AT&T”), replaces and supercedes in its entirety the Value Guarantee Agreement (the “Original Agreement”), dated October 19, 2001, by and between IDT Investments, Inc., a Nevada corporation (“IDTI”), and AT&T.