<PAGE>

                                                                   EXHIBIT 10.14

                      NAVIANT TECHNOLOGY SOLUTIONS, INC.
                           STOCK PURCHASE AGREEMENT
                           ------------------------

          AGREEMENT made as of this __ day of _________, 19__, by and between
Naviant Technology Solutions, Inc., a Delaware corporation and
_____________________________, Optionee under the Corporation's 1999 Stock
Option/Stock Issuance Plan.

          All capitalized terms in this Agreement shall have the meaning
assigned to them in this Agreement or in the attached Appendix.

     A.  EXERCISE OF OPTION
         ------------------

              1.  Exercise.  Optionee hereby purchases ___________ shares of
                  --------
Common Stock (the "Purchased Shares") pursuant to that certain option (the
"Option") granted Optionee on ____________________, 199__ (the "Grant Date") to
purchase up to _______________ shares of Common Stock under the Plan at the
exercise price of $______ per share (the "Exercise Price").

              2.  Payment.  Concurrently with the delivery of this Agreement to
                  -------
the Corporation, Optionee shall pay the Exercise Price for the Purchased Shares
in accordance with the provisions of the Option Agreement and shall deliver
whatever additional documents may be required by the Option Agreement as a
condition for exercise, together with a duly-executed blank Assignment Separate
from Certificate (in the form attached hereto as Exhibit I) with respect to the
Purchased Shares.

              3.  Escrow.  The Corporation shall have the right to hold the
                  ------
certificates representing any Purchased Shares which are subject to the
Repurchase Right in escrow.

              4.  Stockholder Rights.  Until such time as the Corporation
                  ------------------
exercises the Repurchase Right or the First Refusal Right, Optionee (or any
successor in interest) shall have all the rights of a stockholder (including
voting, dividend and liquidation rights) with respect to the Purchased Shares,
including any Purchased Shares held in escrow hereunder, subject, however, to
the transfer restrictions of Articles B and C.

     B.  SECURITIES LAW COMPLIANCE
         -------------------------

              1.  Restricted Securities.  The Purchased Shares have not been
                  ---------------------
registered under the 1933 Act and are being issued to Optionee in reliance upon
the exemption from such registration provided by SEC Rule 701 for stock
issuances under compensatory benefit plans such as the Plan.  Optionee hereby
confirms that Optionee has been informed that the Purchased Shares are
restricted securities under the 1933 Act and may not be resold or transferred
unless the Purchased Shares are first registered under the Federal securities
laws or unless an exemption from such registration is available.  Accordingly,
Optionee hereby acknowledges that Optionee is prepared to hold the Purchased
Shares for an indefinite period and that Optionee is aware that SEC Rule 144
issued under the 1933 Act which exempts certain resales of unrestricted
securities
<PAGE>

is not presently available to exempt the resale of the Purchased Shares from the
registration requirements of the 1933 Act.

          2.   Restrictions on Disposition of Purchased Shares.  Optionee shall
               -----------------------------------------------
make no disposition of the Purchased Shares (other than a Permitted Transfer)
unless and until there is compliance with all of the following requirements:

               (i)    Optionee shall have provided the Corporation with a
     written summary of the terms and conditions of the proposed
     disposition.

               (ii)   Optionee shall have complied with all requirements
     of this Agreement applicable to the disposition of the Purchased
     Shares.

               (iii)  Optionee shall have provided the Corporation with
     written assurances, in form and substance satisfactory to the Corporation,
     that (a) the proposed disposition does not require registration of the
     Purchased Shares under the 1933 Act or (b) all appropriate action
     necessary for compliance with the registration requirements of the 1933
     Act or any exemption from registration available under the 1933 Act
     (including Rule 144) has been taken.

          The Corporation shall not be required (i) to transfer on its books any
                                ---
Purchased Shares which have been sold or transferred in violation of the
provisions of this Agreement or (ii) to treat as the owner of the Purchased
                             --
Shares, or otherwise to accord voting, dividend or liquidation rights to, any
transferee to whom the Purchased Shares have been transferred in contravention
of this Agreement.

          3.   Restrictive Legends.  The stock certificates for the Purchased
               -------------------
Shares shall be endorsed with the following restrictive legends:

               (i)   "The shares represented by this certificate have not
     been registered under the Securities Act of 1933. The shares may not
     be sold or offered for sale in the absence of (a) an effective
     registration statement for the shares under such Act, (b) a 'no
     action' letter of the Securities and Exchange Commission with respect
     to such sale or offer or (c) satisfactory assurances to the
     Corporation that registration under such Act is not required with
     respect to such sale or offer."

               (ii) "The shares represented by this certificate are
     unvested and are subject to certain repurchase rights and rights of
     first refusal granted to the Corporation and accordingly may not be
     sold, assigned, transferred, encumbered, or in any manner disposed of
     except in conformity with the terms of a written agreement dated
     ____________, 199__ between the Corporation and the registered holder
     of the shares (or the predecessor in interest to the shares). A copy
     of such agreement is maintained at the Corporation's principal
     corporate offices."

                                      2.
<PAGE>

     C.  TRANSFER RESTRICTIONS
         ---------------------

            1.   Restriction on Transfer.  Except for any Permitted Transfer,
                 -----------------------
Optionee shall not transfer, assign, encumber or otherwise dispose of any of the
Purchased Shares which are subject to the Repurchase Right.  In addition,
Purchased Shares which are released from the Repurchase Right shall not be
transferred, assigned, encumbered or otherwise disposed of in contravention of
the First Refusal Right or the Market Stand-Off.

            2.   Transferee Obligations. Each person (other than the
                 ----------------------
Corporation) to whom the Purchased Shares are transferred by means of a
Permitted Transfer must, as a condition precedent to the validity of such
transfer, acknowledge in writing to the Corporation that such person is bound by
the provisions of this Agreement and that the transferred shares are subject to
(i) the Repurchase Right, (ii) the First Refusal Right and (iii) the Market
Stand-Off, to the same extent such shares would be so subject if retained by
Optionee.

            3.   Market Stand-Off.
                 ----------------

                 (a) In connection with any underwritten public offering by the
Corporation of its equity securities pursuant to an effective registration
statement filed under the 1933 Act, including the Corporation's initial public
offering, Owner shall not sell, make any short sale of, loan, hypothecate,
pledge, grant any option for the purchase of, or otherwise dispose or transfer
for value or otherwise agree to engage in any of the foregoing transactions with
respect to, any Purchased Shares without the prior written consent of the
Corporation or its underwriters.  Such restriction (the "Market Stand-Off")
shall be in effect for such period of time from and after the effective date of
the final prospectus for the offering as may be requested by the Corporation or
such underwriters.  In no event, however, shall such period exceed one hundred
eighty (180) days and the Market Stand-Off shall in all events terminate two (2)
years after the effective date of the Corporation's initial public offering.

                 (b) Owner shall be subject to the Market Stand-Off provided and
                                                                    ------------
only if the officers and directors of the Corporation are also subject to
-------
similar restrictions.

                 (c) Any new, substituted or additional securities which are by
reason of any Recapitalization or Reorganization distributed with respect to the
Purchased Shares shall be immediately subject to the Market Stand-Off, to the
same extent the Purchased Shares are at such time covered by such provisions.

                 (d) In order to enforce the Market Stand-Off, the Corporation
may impose stop-transfer instructions with respect to the Purchased Shares until
the end of the applicable stand-off period.

     D.  REPURCHASE RIGHT
         ----------------

              1.  Grant.  The Corporation is hereby granted the right (the
                  -----
"Repurchase Right"), exercisable at any time during the ninety (90)-day period
following the date Optionee ceases for any reason to remain in Service or (if
later) during the ninety (90)-day period following the execution date of this
Agreement, to repurchase at the Exercise Price all or any portion of the
Purchased Shares in which Optionee is not, at the time of his or her cessation
of

                                       3.
<PAGE>

Service,  vested in accordance with the Vesting Schedule (such shares to be
hereinafter referred to as the "Unvested Shares").

          2.   Exercise of the Repurchase Right.  The Repurchase Right shall be
               --------------------------------
exercisable by written notice delivered to each Owner of the Unvested Shares
prior to the expiration of the ninety (90)-day exercise period.  The notice
shall indicate the number of Unvested Shares to be repurchased and the date on
which the repurchase is to be effected, such date to be not more than thirty
(30) days after the date of such notice.  The certificates representing the
Unvested Shares to be repurchased shall be delivered to the Corporation prior to
the close of business on the date specified for the repurchase.  Concurrently
with the receipt of such stock certificates, the Corporation shall pay to Owner,
in cash or cash equivalents (including the cancellation of any purchase-money
indebtedness), an amount equal to the Exercise Price previously paid for the
Unvested Shares which are to be repurchased from Owner.

          3.   Termination of the Repurchase Right.  The Repurchase Right shall
               -----------------------------------
terminate with respect to any Unvested Shares for which it is not timely
exercised under Paragraph D.2.  In addition, the Repurchase Right shall
terminate and cease to be exercisable with respect to any and all Purchased
Shares in which Optionee vests in accordance with the Vesting Schedule.  All
Purchased Shares as to which the Repurchase Right lapses shall, however, remain
subject to (i) the First Refusal Right and (ii) the Market Stand-Off.

          4.   Aggregate Vesting Limitation.  If the Option is exercised in more
               ----------------------------
than one increment so that Optionee is a party to one or more other Stock
Purchase Agreements (the "Prior Purchase Agreements") which are executed prior
to the date of this Agreement, then the total number of Purchased Shares as to
which Optionee shall be deemed to have a fully-vested interest under this
Agreement and all Prior Purchase Agreements shall not exceed in the aggregate
the number of Purchased Shares in which Optionee would otherwise at the time be
vested, in accordance with the Vesting Schedule, had all the Purchased Shares
(including those acquired under the Prior Purchase Agreements) been acquired
exclusively under this Agreement.

          5.   Recapitalization.  Any new, substituted or additional securities
               ----------------
or other property (including cash paid other than as a regular cash dividend)
which is by reason of any Recapitalization distributed with respect to the
Purchased Shares shall be immediately subject to the Repurchase Right, but only
to the extent the Purchased Shares are at the time covered by such right.
Appropriate adjustments to reflect such distribution shall be made to the number
and/or class of Purchased Shares subject to this Agreement and to the price per
share to be paid upon the exercise of the Repurchase Right in order to reflect
the effect of any such Recapitalization upon the Corporation's capital
structure; provided, however, that the aggregate purchase price shall remain the
           --------
same.  Any securities or other property (including cash) distributed with
respect to the Purchased Shares may be held in escrow.

          6.   Corporate Transaction.
               ---------------------

               (a) The Repurchase Right shall lapse immediately prior to the
consummation of the Corporate Transaction except to the extent assigned to the
successor corporation (or parent thereof) in connection with the Corporate
Transaction.

                                       4.
<PAGE>

               (b) To the extent the Repurchase Right remains in effect
following a Corporate Transaction, such right shall apply to the new capital
stock or other property (including any cash payments) received in exchange for
the Purchased Shares in consummation of the Corporate Transaction, but only to
the extent the Purchased Shares are at the time covered by such right.
Appropriate adjustments shall be made to the price per share payable upon
exercise of the Repurchase Right to reflect the effect of the Corporate
Transaction upon the Corporation's capital structure; provided, however, that
                                                      --------
the aggregate purchase price shall remain the same. Any capital stock or other
property (including any cash payments) received in exchange for the Purchased
Shares may be held in escrow.

     E.  RIGHT OF FIRST REFUSAL
         ----------------------

          1.   Grant.  The Corporation is hereby granted the right of first
               -----
refusal (the "First Refusal Right"), exercisable in connection with any proposed
transfer of the Purchased Shares in which Optionee has vested in accordance with
the Vesting Schedule.  For purposes of this Article E, the term "transfer" shall
include any sale, assignment, pledge, encumbrance or other disposition of the
Purchased Shares intended to be made by Owner, but shall not  include any
Permitted Transfer.

          2.   Notice of Intended Disposition.  In the event any Owner of
               ------------------------------
Purchased Shares in which Optionee has vested desires to accept a bona fide
third-party offer for the transfer of any or all of such shares (the Purchased
Shares subject to such offer to be hereinafter referred to as the "Target
Shares"), Owner shall promptly (i) deliver to the Corporation written notice
(the "Disposition Notice") of the terms of the offer, including the purchase
price and the identity of the third-party offeror, and (ii) provide satisfactory
proof that the disposition of the Target Shares to such third-party offeror
would not be in contravention of the provisions set forth in Articles B and C.

          3.   Exercise of the First Refusal Right.  The Corporation shall, for
               -----------------------------------
a period of forty-five (45) days following receipt of the Disposition Notice,
have the right to repurchase any or all of the Target Shares subject to the
Disposition Notice upon the same terms as those specified therein or upon such
other terms (not materially different from those specified in the Disposition
Notice) to which Owner consents.  Such right shall be exercisable by delivery of
written notice (the "Exercise Notice") to Owner prior to the expiration of the
forty-five (45)-day exercise period.  If such right is exercised with respect to
all the Target Shares, then the Corporation shall effect the repurchase of such
shares, including payment of the purchase price, not more than fifteen (15)
business days after delivery of the Exercise Notice; and at such time the
certificates representing the Target Shares shall be delivered to the
Corporation.

          Should the purchase price specified in the Disposition Notice be
payable in property other than cash or evidences of indebtedness, the
Corporation shall have the right to pay the purchase price in the form of cash
equal in amount to the value of such property.  If Owner and the Corporation
cannot agree on such cash value within thirty (30) days after the Corporation's
receipt of the Disposition Notice, the valuation shall be made by an appraiser
of recognized standing selected by Owner and the Corporation or, if they cannot
agree on an appraiser within forty-five (45) days after the Corporation's
receipt of the Disposition Notice, each shall select an appraiser of recognized
standing and the two (2) appraisers shall designate a

                                       5.
<PAGE>

third appraiser of recognized standing, whose appraisal shall be determinative
of such value. The cost of such appraisal shall be shared equally by Owner and
the Corporation. The closing shall then be held on the later of (i) the
                                                       -----
fifteenth (15th) business day following delivery of the Exercise Notice or (ii)
the fifteenth (15th) business day after such valuation shall have been made.

          4.   Non-Exercise of the First Refusal Right.  In the event the
               ---------------------------------------
Exercise Notice is not given to Owner prior to the expiration of the forty-five
(45)-day exercise period, Owner shall have a period of thirty (30) days
thereafter in which to sell or otherwise dispose of the Target Shares to the
third-party offeror identified in the Disposition Notice upon terms (including
the purchase price) no more favorable to such third-party offeror than those
specified in the Disposition Notice; provided, however, that any such sale or
                                     --------
disposition must not be effected in contravention of the provisions of Article B
and Paragraph C.3.  The third-party offeror shall acquire the Target Shares free
and clear of the Repurchase Right and the First Refusal Right, but the acquired
shares shall remain subject to Article B and Paragraph C.3.  In the event Owner
does not effect such sale or disposition of the Target Shares within the
specified thirty (30)-day period, the First Refusal Right shall continue to be
applicable to any subsequent disposition of the Target Shares by Owner until
such right lapses.

          5.   Partial Exercise of the First Refusal Right.  In the event the
               -------------------------------------------
Corporation makes a timely exercise of the First Refusal Right with respect to a
portion, but not all, of the Target Shares specified in the Disposition Notice,
Owner shall have the option, exercisable by written notice to the Corporation
delivered within fifteen (15) business days after Owner's receipt of the
Exercise Notice, to effect the sale of the Target Shares pursuant to either of
the following alternatives:

               (i)  sale or other disposition of all the Target Shares to
     the third-party offeror identified in the Disposition Notice, but in
     full compliance with the requirements of Paragraph E.4, as if the
     Corporation did not exercise the First Refusal Right; or

               (ii) sale to the Corporation of the portion of the Target
     Shares which the Corporation has elected to purchase, such sale to be
     effected in substantial conformity with the provisions of Paragraph
     E.3. The First Refusal Right shall continue to be applicable to any
     subsequent disposition of the remaining Target Shares until such
     right lapses.

          Failure of Owner to deliver timely notification to the Corporation
shall be deemed to be an election by Owner to sell the Target Shares pursuant to
alternative (i) above.

          6.   Recapitalization/Reorganization.
               -------------------------------

               (a) Any new, substituted or additional securities or other
property which is by reason of any Recapitalization distributed with respect to
the Purchased Shares shall be immediately subject to the First Refusal Right,
but only to the extent the Purchased Shares are at the time covered by such
right.

                                       6.
<PAGE>

               (b) In the event of a Reorganization, the First Refusal Right
shall remain in full force and effect and shall apply to the new capital stock
or other property received in exchange for the Purchased Shares in consummation
of the Reorganization, but only to the extent the Purchased Shares are at the
time covered by such right.

          7.   Lapse.  The First Refusal Right shall lapse upon the earliest to
               -----                                                --------
occur of (i) the first date on which shares of the Common Stock are held of
record by more than five hundred (500) persons, (ii) a determination is made by
the Board that a public market exists for the outstanding shares of Common Stock
or (iii) a firm commitment underwritten public offering, pursuant to an
effective registration statement under the 1933 Act, covering the offer and sale
of the Common Stock in the aggregate amount of at least ten million dollars
($10,000,000).  However, the Market Stand-Off shall continue to remain in full
force and effect following the lapse of the First Refusal Right.

     F.  SPECIAL TAX ELECTION
         --------------------

          The acquisition of the Purchased Shares may result in adverse tax
consequences which may be avoided or mitigated by filing an election under Code
Section 83(b).  Such election must be filed within thirty (30) days after the
date of this Agreement.  A description of the tax consequences applicable to the
acquisition of the Purchased Shares and the form for making the Code Section
83(b) election are set forth in Exhibit II.  OPTIONEE SHOULD CONSULT WITH HIS OR
HER TAX ADVISOR TO DETERMINE THE TAX CONSEQUENCES OF ACQUIRING THE PURCHASED
SHARES AND THE ADVANTAGES AND DISADVANTAGES OF FILING THE CODE SECTION 83(b)
ELECTION.  OPTIONEE ACKNOWLEDGES THAT IT IS OPTIONEE'S SOLE RESPONSIBILITY, AND
NOT THE CORPORATION'S, TO FILE A TIMELY ELECTION UNDER CODE SECTION 83(b), EVEN
IF OPTIONEE REQUESTS THE CORPORATION OR ITS REPRESENTATIVES TO MAKE THIS FILING
ON HIS OR HER BEHALF.

     G.  GENERAL PROVISIONS
         ------------------

          1. Assignment. The Corporation may assign the Repurchase Right and/or
             ----------
the First Refusal Right to any person or entity selected by the Board, including
(without limitation) one or more stockholders of the Corporation.

          2. No Employment or Service Contract. Nothing in this Agreement or in
             ---------------------------------
the Plan shall confer upon Optionee any right to continue in Service for any
period of specific duration or interfere with or otherwise restrict in any way
the rights of the Corporation (or any Parent or Subsidiary employing or
retaining Optionee) or of Optionee, which rights are hereby expressly reserved
by each, to terminate Optionee's Service at any time for any reason, with or
without cause.

          3. Notices. Any notice required to be given under this Agreement shall
             -------
be in writing and shall be deemed effective upon personal delivery or upon
deposit in the U.S. mail, registered or certified, postage prepaid and properly
addressed to the party entitled to such notice at the address indicated below
such party's signature line on this Agreement or at such other

                                       7.
<PAGE>

address as such party may designate by ten (10) days advance written notice
under this paragraph to all other parties to this Agreement.

          4.   No Waiver.  The failure of the Corporation in any instance to
               ---------
exercise the Repurchase Right or the First Refusal Right shall not constitute a
waiver of any other repurchase rights and/or rights of first refusal that may
subsequently arise under the provisions of this Agreement or any other agreement
between the Corporation and Optionee.  No waiver of any breach or condition of
this Agreement shall be deemed to be a waiver of any other or subsequent breach
or condition, whether of like or different nature.

          5.   Cancellation of Shares.  If the Corporation shall make available,
               ----------------------
at the time and place and in the amount and form provided in this Agreement, the
consideration for the Purchased Shares to be repurchased in accordance with the
provisions of this Agreement, then from and after such time, the person from
whom such shares are to be repurchased shall no longer have any rights as a
holder of such shares (other than the right to receive payment of such
consideration in accordance with this Agreement).  Such shares shall be deemed
purchased in accordance with the applicable provisions hereof, and the
Corporation shall be deemed the owner and holder of such shares, whether or not
the certificates therefor have been delivered as required by this Agreement.

          6.   Optionee Undertaking.  Optionee hereby agrees to take whatever
               --------------------
additional action and execute whatever additional documents the Corporation may
deem necessary or advisable in order to carry out or effect one or more of the
obligations or restrictions imposed on either Optionee or the Purchased Shares
pursuant to the provisions of this Agreement.

          7.   Governing Law.  This Agreement shall be governed by, and
               -------------
construed in accordance with, the laws of _______________ without resort to that
State's conflict-of-laws rules.

          8.   Successors and Assigns.  The provisions of this Agreement shall
               ----------------------
inure to the benefit of, and be binding upon, the Corporation and its successors
and assigns and upon Optionee, Optionee's permitted assigns and the legal
representatives, heirs and legatees of Optionee's estate, whether or not any
such person shall have become a party to this Agreement and have agreed in
writing to join herein and be bound by the terms hereof.

                                       8.
<PAGE>

          IN WITNESS WHEREOF, the parties have executed this Agreement on the
day and year first indicated above.

                                             NAVIANT TECHNOLOGY SOLUTIONS, INC.

                                             By:________________________________

                                             Title:_____________________________

                                             Address:___________________________

                                             ___________________________________

                                             ___________________________________
                                             OPTIONEE

                                             Address:___________________________

                                             ___________________________________

                                      9.
<PAGE>

                                   EXHIBIT I

                     ASSIGNMENT SEPARATE FROM CERTIFICATE

          FOR VALUE RECEIVED ____________________ hereby sell(s), assign(s) and
transfer(s) unto Naviant Technology Solutions, Inc. (the "Corporation"),
__________________ (_______) shares of the Common Stock of the Corporation
standing in his or her name on the books of the Corporation represented by
Certificate No. __________________ herewith and do(es) hereby irrevocably
constitute and appoint __________________________ Attorney to transfer the said
stock on the books of the Corporation with full power of substitution in the
premises.

Dated: _________________


                                  Signature:_______________________________

Instruction:  Please do not fill in any blanks other than the signature line.
Please sign exactly as you would like your name to appear on the issued stock
certificate.  The purpose of this assignment is to enable the Corporation to
exercise the Repurchase Right without requiring additional signatures on the
part of Optionee.
<PAGE>

                                  EXHIBIT II

                        FEDERAL INCOME TAX CONSEQUENCES
                        AND SECTION 83(b) TAX ELECTION

     I.   Federal Income Tax Consequences and Section 83(b) Election For
          --------------------------------------------------------------
Exercise of Non-Statutory Option.  If the Purchased Shares are acquired pursuant
--------------------------------
to the exercise of a Non-Statutory Option, as specified in the Grant Notice,
then under Code Section 83, the excess of the Fair Market Value of the Purchased
Shares on the date any forfeiture restrictions applicable to such shares lapse
over the Exercise Price paid for such shares will be reportable as ordinary
income on the lapse date.  For this purpose, the term "forfeiture restrictions"
includes the right of the Corporation to repurchase the Purchased Shares
pursuant to the Repurchase Right.  However, Optionee may elect under Code
Section 83(b) to be taxed at the time the Purchased Shares are acquired, rather
than when and as such Purchased Shares cease to be subject to such forfeiture
restrictions.  Such election must be filed with the Internal Revenue Service
within thirty (30) days after the date of the Agreement.  Even if the Fair
Market Value of the Purchased Shares on the date of the Agreement equals the
Exercise Price paid (and thus no tax is payable), the election must be made to
avoid adverse tax consequences in the future.  The form for making this election
is attached as part of this exhibit.  FAILURE TO MAKE THIS FILING WITHIN THE
APPLICABLE THIRTY (30)-DAY PERIOD WILL RESULT IN THE RECOGNITION OF ORDINARY
INCOME BY OPTIONEE AS THE FORFEITURE RESTRICTIONS LAPSE.

     II.  Federal Income Tax Consequences and Conditional Section 83(b) Election
          ----------------------------------------------------------------------
For Exercise of Incentive Option.  If the Purchased Shares are acquired pursuant
--------------------------------
to the exercise of an Incentive Option, as specified in the Grant Notice, then
the following tax principles shall be applicable to the Purchased Shares:

               (i)     For regular tax purposes, no taxable income will be
     recognized at the time the Option is exercised.

               (ii)    The excess of (a) the Fair Market Value of the Purchased
     Shares on the date the Option is exercised or (if later) on the date any
     forfeiture restrictions applicable to the Purchased Shares lapse over (b)
     the Exercise Price paid for the Purchased Shares will be includible in
     Optionee's taxable income for alternative minimum tax purposes.

               (iii)   If Optionee makes a disqualifying disposition of the
     Purchased Shares, then Optionee will recognize ordinary income in the year
     of such disposition equal in amount to the excess of (a) the Fair Market
     Value of the Purchased Shares on the date the Option is exercised or (if
     later) on the date any forfeiture restrictions applicable to the Purchased
     Shares lapse over (b) the Exercise Price paid for the Purchased Shares. Any
     additional gain recognized upon the disqualifying disposition will be
     either short-term or long-term capital gain depending upon the period for
     which the Purchased Shares are held prior to the disposition.
<PAGE>

               (iv)   For purposes of the foregoing, the term "forfeiture
     restrictions" will include the right of the Corporation to repurchase the
     Purchased Shares pursuant to the Repurchase Right. The term "disqualifying
     disposition" means any sale or other disposition /1/ of the Purchased
     Shares within two (2) years after the Grant Date or within one (1) year
     after the exercise date of the Option.

               (v)    Optionee may, in connection with the exercise of the
     Option for any Purchased Shares at the time subject to forfeiture
     restrictions, file a protective election under Code Section 83(b) which
     would limit Optionee's alternative minimum taxable income upon exercise to
     the excess of the Fair Market Value of the Purchased Shares on the date the
     Option is exercised over the Exercise Price paid for the Purchased Shares.
     In the absence of final Treasury Regulations relating to Incentive Options,
     it is not certain whether Optionee may similarly file a protective election
     under Section 83(b) which would limit Optionee's ordinary income upon a
     disqualifying disposition to the excess of the Fair Market Value of the
     Purchased Shares on the date the Option is exercised over the Exercise
     Price paid for the Purchased Shares. Accordingly, such election if properly
     filed will only be allowed to the extent the final Treasury Regulations
     permit such a protective election. Page 2 of the attached form for making
     the election should be filed with any election made in connection with the
     exercise of an Incentive Option.


______________________
/1/  Generally, a disposition of shares purchased under an Incentive Option
includes any transfer of legal title, including a transfer by sale, exchange or
gift, but does not include a transfer to the Optionee's spouse, a transfer into
joint ownership with right of survivorship if Optionee remains one of the joint
owners, a pledge, a transfer by bequest or inheritance or certain tax free
exchanges permitted under the Code.

                                     II-2.
<PAGE>

                            SECTION 83(b) ELECTION

          This statement is being made under Section 83(b) of the Internal
Revenue Code, pursuant to Treas. Reg. Section 1.83-2.

(1)  The taxpayer who performed the services is:
     Name:
     Address:
     Taxpayer Ident. No.:

(2)  The property with respect to which the election is being made is
     ___________ shares of the common stock of Naviant Technology Solutions,
     Inc.

(3)  The property was issued on ____________________.

(4)  The taxable year in which the election is being made is the calendar year
     ______________.

(5)  The property is subject to a repurchase right pursuant to which the issuer
     has the right to acquire the property at the original purchase price if for
     any reason taxpayer's employment with the issuer is terminated.  The
     issuer's repurchase right lapses in a series of installments over a
     ________-year period ending on ___________, 200__.

(6)  The fair market value at the time of transfer (determined without regard to
     any restriction other than a restriction which by its terms will never
     lapse) is $_____________ per share.

(7)  The amount paid for such property is $__________ per share.

(8)  A copy of this statement was furnished to Naviant Technology Solutions,
     Inc. for whom taxpayer rendered the services underlying the transfer of
     property.

(9)  This statement is executed on _________________________.


_______________________________________  _______________________________________
Spouse (if any)                          Taxpayer

This election must be filed with the Internal Revenue Service Center with which
taxpayer files his or her Federal income tax returns and must be made within
thirty (30) days after the execution date of the Stock Purchase Agreement.  This
filing should be made by registered or certified mail, return receipt requested.
Optionee must retain two (2) copies of the completed form for filing with his or
her Federal and state tax returns for the current tax year and an additional
copy for his or her records.
<PAGE>

The property described in the above Section 83(b) election is comprised of
shares of common stock acquired pursuant to the exercise of an incentive stock
option under Section 422 of the Internal Revenue Code (the "Code").
Accordingly, it is the intent of the Taxpayer to utilize this election to
achieve the following tax results:

          1.   The purpose of this election is to have the alternative minimum
taxable income attributable to the purchased shares measured by the amount by
which the fair market value of such shares at the time of their transfer to the
Taxpayer exceeds the purchase price paid for the shares.  In the absence of this
election, such alternative minimum taxable income would be measured by the
spread between the fair market value of the purchased shares and the purchase
price which exists on the various lapse dates in effect for the forfeiture
restrictions applicable to such shares.  The election is to be effective to the
full extent permitted under the Code.

          2.   Section 421(a)(1) of the Code expressly excludes from income any
excess of the fair market value of the purchased shares over the amount paid for
such shares.  Accordingly, this election is also intended to be effective in the
event there is a "disqualifying disposition" of the shares, within the meaning
of Section 421(b) of the Code, which would otherwise render the provisions of
Section 83(a) of the Code applicable at that time.  Consequently, the Taxpayer
hereby elects to have the amount of disqualifying disposition income measured by
the excess of the fair market value of the purchased shares on the date of
transfer to the Taxpayer over the amount paid for such shares.  Since Section
421(a) presently applies to the shares which are the subject of this Section
83(b) election, no taxable income is actually recognized for regular tax
purposes at this time, and no income taxes are payable, by the Taxpayer as a
result of this election.

THIS PAGE 2 IS TO BE ATTACHED TO ANY SECTION 83(b) ELECTION FILED IN CONNECTION
WITH THE EXERCISE OF AN INCENTIVE STOCK OPTION UNDER THE FEDERAL TAX LAWS.

                                      2.
<PAGE>

                                   APPENDIX
                                   --------

          The following definitions shall be in effect under the Agreement:

     A.   Agreement shall mean this Stock Purchase Agreement.
          ---------

     B.   Board shall mean the Corporation's Board of Directors.
          -----

     C.   Code shall mean the Internal Revenue Code of 1986, as amended.
          ----

     D.   Common Stock shall mean the Corporation's common stock.
          ------------

     E.   Corporate Transaction shall mean either of the following stockholder-
          ---------------------
approved transactions:

               (i)    a merger or consolidation in which securities possessing
     more than fifty percent (50%) of the total combined voting power of the
     Corporation's outstanding securities are transferred to a person or persons
     different from the persons holding those securities immediately prior to
     such transaction, or

               (ii)   the sale, transfer or other disposition of all or
     substantially all of the Corporation's assets in complete liquidation or
     dissolution of the Corporation.

     F.   Corporation shall mean Naviant Technology Solutions, Inc., a Delaware
          -----------
corporation.

     G.   Disposition Notice shall have the meaning assigned to such term in
          ------------------
Paragraph E2.

     H.   Exercise Notice shall have the meaning assigned to such term in
          ---------------
Paragraph E.3.

     I.   Exercise Price shall have the meaning assigned to such term in
          --------------
Paragraph A.1.

     J.   Fair Market Value of a share of Common Stock on any relevant date,
          -----------------
prior to the initial public offering of the Common Stock, shall be determined by
the Plan Administrator after taking into account such factors as it shall deem
appropriate.

     K.   First Refusal Right shall mean the right granted to the Corporation in
          -------------------
accordance with Article E.

     L.   Grant Date shall have the meaning assigned to such term in Paragraph
          ----------
A.1.

     M.   Grant Notice shall mean the Notice of Grant of Stock Option pursuant
          ------------
to which Optionee has been informed of the basic terms of the Option.

                                     A-1.
<PAGE>

     N.   Incentive Option shall mean an option which satisfies the requirements
          ----------------
of Code Section 422.

     O.   Market Stand-Off shall mean the market stand-off restriction specified
          ----------------
in Paragraph C.3.

     P.   Misconduct shall mean the commission of any act of fraud, embezzlement
          ----------
or dishonesty by Optionee, any unauthorized use or disclosure by Optionee of
confidential information or trade secrets of the Corporation (or any Parent or
Subsidiary), or any other intentional misconduct by Optionee adversely affecting
the business or affairs of the Corporation (or any Parent or Subsidiary) in a
material manner.  The foregoing definition shall not be deemed to be inclusive
of all the acts or omissions which the Corporation (or any Parent or Subsidiary)
may consider as grounds for the dismissal or discharge of Optionee or any other
person in the Service of the Corporation (or any Parent or Subsidiary).

     Q.   1933 Act shall mean the Securities Act of 1933, as amended.
          --------

     R.   Non-Statutory Option shall mean an option not intended to satisfy the
          --------------------
requirements of Code Section 422.

     S.   Option shall have the meaning assigned to such term in Paragraph A.1.
          ------

     T.   Option Agreement shall mean all agreements and other documents
          ----------------
evidencing the Option.

     U.   Optionee shall mean the person to whom the Option is granted under the
          --------
Plan.

     V.   Owner shall mean Optionee and all subsequent holders of the Purchased
          -----
Shares who derive their chain of ownership through a Permitted Transfer from
Optionee.

     W.   Parent shall mean any corporation (other than the Corporation) in an
          ------
unbroken chain of corporations ending with the Corporation, provided each
corporation in the unbroken chain (other than the Corporation) owns, at the time
of the determination, stock possessing fifty percent (50%) or more of the total
combined voting power of all classes of stock in one of the other corporations
in such chain.

     X.   Permitted Transfer shall mean (i) a gratuitous transfer of the
          ------------------
Purchased Shares, provided and only if Optionee obtains the Corporation's prior
                           ---
written consent to such transfer, (ii) a transfer of title to the Purchased
Shares effected pursuant to Optionee's will or the laws of intestate succession
following Optionee's death or (iii) a transfer to the Corporation in pledge as
security for any purchase-money indebtedness incurred by Optionee in connection
with the acquisition of the Purchased Shares.

     Y.   Plan shall mean the Corporation's 1999 Stock Option/Stock Issuance
          ----
Plan.

     AA.  Plan Administrator shall mean either the Board or a committee of Board
          ------------------
members, to the extent the committee is at the time responsible for
administration of the Plan.

                                     A-2.
<PAGE>

     AB.  Prior Purchase Agreement shall have the meaning assigned to such term
          ------------------------
in Paragraph D.4.

     AC.  Purchased Shares shall have the meaning assigned to such term in
          ----------------
Paragraph A.1.

     AD.  Recapitalization shall mean any stock split, stock dividend,
          ----------------
recapitalization, combination of shares, exchange of shares or other change
affecting the Corporation's outstanding Common Stock as a class without the
Corporation's receipt of consideration.

     AE.  Reorganization shall mean any of the following transactions:
          --------------

               (i)    a merger or consolidation in which the Corporation is not
the surviving entity,

               (ii)   a sale, transfer or other disposition of all or
substantially all of the Corporation's assets,

               (iii)  a reverse merger in which the Corporation is the surviving
entity but in which the Corporation's outstanding voting securities are
transferred in whole or in part to a person or persons different from the
persons holding those securities immediately prior to the merger, or

               (iv)   any transaction effected primarily to change the state in
which the Corporation is incorporated or to create a holding company structure.

     AF.  Repurchase Right shall mean the right granted to the Corporation in
          ----------------
accordance with Article D.

     AG.  SEC shall mean the Securities and Exchange Commission.
          ---

     AH.  Service shall mean Optionee's provision of services to the Corporation
          -------
(or any Parent or Subsidiary) in the capacity of an employee, subject to the
control and direction of the employer entity as to both the work to be performed
and the manner and method of performance, a non-employee member of the board of
directors or a consultant or independent advisor.

     AI.  Subsidiary shall mean any corporation (other than the Corporation) in
          ----------
an unbroken chain of corporations beginning with the Corporation, provided each
corporation (other than the last corporation) in the unbroken chain owns, at the
time of the determination, stock possessing fifty percent (50%) or more of the
total combined voting power of all classes of stock in one of the other
corporations in such chain.

     AJ.  Target Shares shall have the meaning assigned to such term in
          -------------
Paragraph E.2.

     AK.  Vesting Schedule shall mean the vesting schedule specified in the
          ----------------
Grant Notice, subject to the acceleration provisions upon an Involuntary
Termination following a Corporate Transaction.

                                     A-3.
<PAGE>

     AL.  Unvested Shares shall have the meaning assigned to such term in
          ---------------
Paragraph D.1.

                                     A-2.