**Exhibit      10.4**

**COMFORCE        CORPORATION**

**RESTATED        DEFERRED VACATION PLAN**

| **1.** | **Purpose                  of Plan** |
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| **2.** | **Administration** |
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|   | The                  Plan shall be administered by the Compensation Committee (the “Committee”)                  of the Board of Directors of the Company. Subject to the provisions                  of the                  plan, the Committee shall have exclusive power to select the Employees                  to                  participate in the Plan (“Participant”) and the time or times when such                  participation will take place. The authority granted to the Committee                  by                  the preceding sentence will be exercised based upon recommendations                  received from the management of the                  Company. |
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|   | The                  Committee shall have authority to interpret the Plan, to adopt                  and revise                  rules and regulations relating to the Plan, to determine the conditions                  subject to which amounts shall be accrued or paid and to make                  determinations which it believes necessary or advisable for the                  administration of the Plan. Determinations by the Committee shall                  be made                  by majority vote and shall be final and binding on all parties                  with                  respect to all matters relating to the                  Plan. |
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| **3.** | **Earnings                  of Credits** |
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|   | (a) | Participants                  shall earn one (1) deferred credit (“Deferred Credit”) for each full day                  of a Foregone Vacation in excess of 10 days in each year that the                  Plan is                  in effect as to any Participant, which in no event shall exceed                  10 days in                  any calendar year. |
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|   | (b) | Participants                  may, in the discretion of the Committee, be given credit for some                  Forgone                  Vacations that occurred before the Plan was adopted and in such                  case, the                  Committee will advise each Participant of the amount of Deferred                  Credits                  deemed earned and the value thereof (which likewise is determined                  at the                  discretion of the Committee). |
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|   | (c) | Except                  for Deferred Credits noted in (b) above, the value of a Deferred                  Credit                  shall be 20% of the Participant's weekly salary at the time of                  the Forgone                  Vacation. |
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|   | (d) | The                  Deferred Credit shall earn simple interest at the rate of 5% per                  annum.                  The Deferred Credit and the accrued interest thereon shall be called                  the                  "Total Deferred Credit". |
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|   | (e) | As                  of the beginning of each year following the adoption of the Plan,                  each                  Participant will be informed of the value of his or her Total Deferred                  Credits. |
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|   | (f) | A                  Participant shall earn Deferred Credits from the date that the                  Plan is in                  effect as to such Participant until the earlier of (i) the date                  Participant ceases to be an employee of the Company (“Employment                  Termination Date”) or (ii) the date a Change of Control (as hereinafter                  defined) shall occur (the “Termination Date”). |
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|   | (g) | A                  “Change of Control” means a                  change in ownership or effective control of COMFORCE, or in the                  ownership                  of a substantial portion of the assets of COMFORCE, as provided                  in                  regulations promulgated under Section 409A of the Internal Revenue                  Code,                  as amended. |
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| **4.** | **Payment                  of Deferred Credit** |
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|   | (a) | Subject                  to the provisions of Sections 4(b) and (c), |
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|   | (i) | in                  the case of any Participant who is not a Specified Employee (as                  defined                  below), on the first day of the calendar quarter next following                  the                  Employment Termination Date, payments of the Total Deferred Credit                  shall                  begin and will continue on the first day of each succeeding eleven                  calendar quarters until the Total Deferred Credit has been paid                  (each a                  "Payment Date"); and |
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|   | (ii) | in                  the case of any Participant who is a Specified Employee, on the                  first day                  of the calendar quarter that begins at least six (6) months following                  the                  Employment Termination Date, payments of the Total Deferred Credit                  shall                  begin and will continue on the first day of each succeeding eleven                  calendar quarters until the Total Deferred Credit has been paid                  (each a                  "Payment Date"). |
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|   | The                  term “Specified                  Employee” shall have the meaning ascribed to such term under Section                  409A(a)(2)(B)(i) of the Internal Revenue Code. |
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|   | The                  amount of each quarterly payment shall be determined by dividing                  the Total                  Deferred Credit by twelve and then, at each Payment Date, adding                  interest                  to the quotient at the rate of 5% per annum from the Termination                  Date to                  the Payment Date |
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|   | (b) | If                  a Change of Control shall occur prior to the Employment Termination                  Date,                  the Company shall make a lump sum cash payment to the Participant                  on the                  date of the Change of Control in an amount equal to the Total Deferred                  Credit. |
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|   | (c) | If                  a Change of Control shall occur following the Employment Termination                  Date                  but prior to the final Payment Date, |
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|   | (i) | in                  the case of a Participant who is not a Specified Employee, the                  Company                  shall make a lump sum cash payment to the Participant on the date                  of the                  Change of Control in an amount equal to the balance of the Total                  Deferred                  Credit that remains unpaid immediately prior to such payment;                  and |
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|   | (ii) | in                  the case of a Participant who is a Specified Employee, the Company                  shall                  make a lump sum cash payment to the Participant on the later of                  (A) the                  date that is six (6) months following the Employment Termination                  Date or                  (B) the date of the Change of Control, in an amount equal to the                  balance                  of the Total Deferred Credit that remains unpaid immediately prior                  to such                  payment. |
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| **5.** | **Claims                  Procedure** |
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|   | In                  the event that a Participant (or the beneficiary of a Participant)                  ("Claimant") does not receive any Plan benefit that is claimed,                  such                  person shall be entitled to consideration and review as provided                  herein.                  Such consideration and review shall be conducted in a manner designed                  to                  comply with section 503 of the Employee Retirement Income Security                  Act of                  1974. |
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|   | Upon                  receipt of any written claim for benefits, the Committee shall                  be notified                  and shall give due consideration to the claim presented. If the                  claim is                  denied to any extent by the Committee, the Committee shall furnish                  the                  Claimant with a written notice setting forth (in a manner calculated                  to be                  understood by the Claimant): |
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|   | (a) | the                  specific reason or reasons for denial of the                  claim; |
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|   | (b) | a                  specific reference to the Plan provisions on which the denial is                  based; |
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|   | (c) | a                  description of any additional material or information necessary                  for the                  Claimant to perfect the claim and an explanation of why such material                  or                  information is necessary; and |
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|   | (d) | an                  explanation of the provisions of this                  section. |
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| **6.** | **Benefits                  Subject to Company                  Creditors** |
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|   | All                  amounts due Employees under the Plan constitute a liability to                  the                  Company. |
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|   | The                  Company may, although it is not required to, segregate any funds                  for the                  purposes of this Plan but, in the event of such segregation, such                  amounts                  will remain part of the Company’s general assets and will be subject to                  the claims of the Company’s general                  creditors. |
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| **7.** | **Withholding** |
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|   | The                  Company has the right to deduct from all payments paid pursuant                  to the                  Plan any taxes required by law to be withheld with respect to such                  payments. |
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| **8.** | **Vesting** |
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|   | Subject                  to the provisions of this agreement, the Employee shall be fully                  vested in                  his Aggregate Sum except that he shall forfeit all such amounts                  in the                  event that his termination of employment caused by or results from                  (i) the                  Employee having been convicted of a felony, a crime of moral turpitude,                  or                  any crime involving the Company (other than pursuant to actions                  taken at                  the direction of or with approval of the Board of Directors; or                  (ii) a                  determination by the Board of Directors that the Employee was engaged                  in                  fraud, misappropriation or                  embezzlement. |
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| **9.** | **Miscellaneous                  Provisions** |
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|   | (a) | No                  Employee shall have any claim or right to become a participant                  under the                  Plan. |
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|   | (b) | Neither                  the Plan nor any action taken hereunder shall be construed as giving                  any                  Employee any right to be retained in the employ of the                  Company. |
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|   | (c) | Except                  when otherwise required by the context, any masculine terminology                  in this                  document shall include the feminine and any singular terminology                  shall                  include the plural. |
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|   | (d) | The                  right of any Employee (or beneficiary of an Employee) to any benefit                  or to                  any payment hereunder shall not be subject to alienation, assignment,                  garnishment, attachment, execution or levy of any                  kind. |
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|   | (e) | The                  provisions of this Plan shall be construed, administered, and enforced                  in                  accordance with the laws of the State of New York, other than its                  laws                  respecting choice of law, to the extent not pre-empted by federal                  law. |
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|   | (f) | If                  an Employee (or beneficiary of an Employee) entitled to receive                  any                  benefits hereunder is determined by the Committee to be legally                  incapable                  of giving valid receipt and discharge for such benefits, the benefits                  may                  be paid to the duly appointed personal representative of such                  person. |
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**10.**
**  Amendment        of the        Plan**