On July 8, 2011, Jim Tressel (“Coach”) and Ohio State University (“OSU”) entered into an agreement titled Agreement and Release of All Claims (“Agreement”). The Agreement is fairly standard. Coach and OSU release all claims against one another. Under the Agreement, Coach was allowed to retire from OSU effective June30, 2011 and he was provided with a lump sum payment for accrued vacation and/or sick time equal to 240 hours. No other payment was provided.