Exhibit 10.38





ADOPTION
AGREEMENT


ARTICLE 1


NON-STANDARDIZED PROFIT SHARING/401(K) PLAN





|1.01 |  | PLAN INFORMATION
|---- |  | ----------------




| | (a) |  | Name of Plan:
| | --- |  | -------------




This is
the Digitas LLC Employee Savings Plan (the Plan)





| | (g) |  | Plan Status (check appropriate box(es)):
| | --- |  | ----------------------------------------




| | (1) ̈ |  | New Plan Effective
Date:
| | ---- |  | ------------------------




| | (2)    þ |  | Amendment Effective Date:    01/01/2002
| | -------- |  | ---------------------------------------




This is (check one):





| | (A)    þ |  | an amendment of The CORPORATEplan for RetirementSMBasic Plan Document No. 07 Adoption Agreement previously executed by the Employer; or
| | -------- |  | ---------------------------------------------------------------------------------------------------------------------------------------




| | (B) ̈ |  | a conversion to The CORPORATEplan for RetirementSMBasic Plan Document No. 07.
| | ---- |  | -----------------------------------------------------------------------------




The original effective date of the
Plan:





The substantive provisions of the Plan shall apply prior to the Amendment Effective Date to the extent required by the
Internal Revenue Code, as specifically provided in the Basic Plan Document.




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|1.05 |  | COMPENSATION
|---- |  | ------------




Compensation for purposes of determining contributions shall be as defined in Subsection 2.01(j), modified as provided below.





| | (a) |  | Compensation Exclusions:Compensation shall exclude the item(s) listed below for purposes of determining Deferral Contributions, Employee
Contributions, if any, and Qualified Nonelective Employer Contributions, or if Subsection 1.01(b)(3), Profit Sharing Only, is selected, Nonelective Employer Contributions. Unless otherwise indicated in Subsection 1.05(b), these exclusions shall also
apply in determining all other Employer-provided contributions. (Check the appropriate box(es); Options (2), (3), (4), (5), and (6) may not be elected with respect to Deferral Contributions if Option 1.10(a)(3), Safe Harbor Matching Employer
Contributions is checked):
| | --- |  | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------




| | (1) ̈ |  | No exclusions.
| | ---- |  | --------------




|(2) ̈Overtime Pay. | 
|----------------- | 




| | (3)    þ |  | Bonuses.
| | -------- |  | --------




| | (4) ̈ |  | Commissions.
| | ---- |  | ------------




(5)    þ   The value of a qualified or a non-qualified stock option granted to an Employee by the Employer to the extent such value is includable in the Employees
taxable income.





(6)    þ  Severance Pay.





| | (b) |  | Special Compensation Exclusions for Determining Employer-Provided Contributions in Article 5 (either (1) or (2) may be selected, but not both):
| | --- |  | -----------------------------------------------------------------------------------------------------------------------------------------------




(1)  ̈ Compensation for purposes of determining Matching, Qualified Matching, and Nonelective Employer Contributions shall
exclude:                             (Fill in number(s) for item(s) from Subsection 1.05(a) above that
apply.)




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EXECUTION PAGE


(Prototype Sponsors Copy)





IN WITNESS WHEREOF, the Employer has caused this Adoption Agreement to be executed this 31st day of
October, 2001.





Employer:

DigitasBy:

/S/ ANNE DRAPEAUTitle:

Chief People OfficerEmployer:By:Title:





Accepted by:





Fidelity Management Trust Company, as Trustee





By:

/S/ ERIC L. WICKMANN

Date:

12/6/01Title:

Authorized Signatory




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EXECUTION PAGE


(Employers Copy)





IN WITNESS WHEREOF, the Employer has caused this Adoption Agreement to be executed
this              day
of                                      ,  
            .





Employer:By:Title:Employer:By:Title:





Accepted by:





Fidelity Management Trust Company, as Trustee





By:



Date:Title:




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