<PAGE>   1
                                                                   EXHIBIT 10.24

                            ALLOS THERAPEUTICS, INC.

                             SEVERANCE BENEFIT PLAN

1. INTRODUCTION.

         The Allos Therapeutics, Inc. Severance Benefit Plan (the "Plan") is
hereby established effective January 16, 2001. The purpose of the Plan is to
provide for the payment of severance benefits to certain eligible employees of
Allos Therapeutics, Inc. (the "Company") whose employment with the Company is
involuntarily terminated and who suffer a period of unemployment as a result of
such involuntary termination. Except as set forth herein with respect to
individual separation agreements, this Plan shall supersede any severance
benefit plan, policy or practice previously maintained by the Company. This Plan
is intended to be a welfare benefit plan described under Section 3(1) of the
Employee Retirement Income Security Act of 1974 ("ERISA").

2. ELIGIBILITY FOR BENEFITS.

         (a) GENERAL RULES. Subject to the requirements set forth in this
Section, the Company will grant severance benefits under the Plan to Eligible
Employees.

              (i) "ELIGIBLE EMPLOYEES" are all full-time employees whose
employment with the Company is involuntarily terminated due to a group
termination, the closure or reorganization of a facility or operation, a change
in ownership, or such other event, but only as the Company specifically
identifies such an event in the Severance Benefit Schedule, attached hereto, as
a termination of employment subject to the provisions of this Plan.

         The determination as to who are Eligible Employees and whether a
termination of employment event for purposes of this Plan has occurred and
whether the provisions of this Plan shall apply shall be made by the Company in
its sole discretion. For purposes of this Plan, full-time employees include
those regular hire employees who are regularly scheduled to work forty (40)
hours or more per week. Regular hire employees are those employees who are
classified as employees under Section 3121(d) of the Internal Revenue Code, and
who are paid on the United States payroll of the Company; provided, however,
temporary employees, leased employees, independent contractors, consultants,
loaned employees, interns and co-op employees, as classified on the Company's
personnel records, are not eligible to receive any benefits under the Plan.

              (ii) In order to be eligible to receive benefits under the Plan,
an Eligible Employee must remain on the job until his or her date of termination
as scheduled by the Company.

              (iii) In order to be eligible to receive benefits under the Plan,
an Eligible Employee must execute a general waiver and release on the form
provided by the Company; provided, however, that the Company, in its sole
discretion, may, from time to time,


                                       1.
<PAGE>   2

elect to provide a basic level of severance benefits that an Eligible Employee
may receive without the execution of such a general waiver and release, and to
provide enhanced severance benefits that an Eligible Employee may receive only
if the Eligible Employee executes a general waiver and release. All waivers and
releases must be on forms provided by the Company.

         (b) EXCEPTIONS. An employee who otherwise is an Eligible Employee will
not receive benefits under the Plan in any of the following circumstances:

              (i) The employee has executed an individually negotiated
employment contract or agreement with the Company relating to severance benefits
that is in effect on his or her termination date. Such employee's severance
benefit, if any, shall be governed by the terms of such individually negotiated
employment contract or agreement.

              (ii) The employee is involuntarily terminated for any reason other
than a reason specified in Section 2(a)(i).

              (iii) The employee voluntarily terminates employment with the
Company. Voluntary terminations include, but are not limited to, resignation,
retirement, or failure to return from a leave of absence on the scheduled date.
Voluntary terminations also include job abandonment and all other voluntary
terminations as described in the Employee Handbook in effect at the time of the
employee's termination of employment.

              (iv) The employee voluntarily or involuntarily terminates
employment with the Company in order to accept employment with another entity
that is wholly or partly owned (directly or indirectly) by the Company or the
parent or other affiliate of the Company.

              (v) The employee is offered immediate reemployment following a
change in ownership of the Company by the successor to the Company in a
substantially equal to or greater position at a pay equal to or greater than the
employee's pay at the time of such event. For purposes of this provision,
"immediate reemployment" means that the employee's employment with the successor
to the Company results in uninterrupted employment such that the employee does
not suffer a lapse in pay as a result of the change in ownership of the Company.

3. AMOUNT OF BENEFIT.

         (a) Severance benefits payable under this Plan shall be as specified on
the attached Severance Benefit Schedule, which shall be determined by the
Company and may be amended by the Company from time to time.

         (b) Notwithstanding any other provision of the Plan to the contrary,
the total severance payments to any Eligible Employee under this Plan shall not
exceed two times the Eligible Employee's annual compensation earned during the
calendar year immediately preceding the Eligible Employee's termination of
employment (calculated on an annualized basis).

         (c) Notwithstanding any other provision of the Plan to the contrary,
any benefits payable to an Eligible Employee under this Plan shall be offset, to
the maximum extent


                                       2.
<PAGE>   3

permitted by law, by any severance benefits payable by the Company to such
individual under any other arrangement covering the individual.

4. TIME OF PAYMENT AND FORM OF BENEFIT; INDEBTEDNESS.

         (a) The Company reserves the right to determine whether the severance
benefits under the Plan will be paid in a single sum or in installments and to
choose the timing of such payments, provided, however, that all payments under
this Plan will be completed within twenty-four (24) months of an Eligible
Employee's termination date. In no event shall payment of any Plan benefit be
made prior to the Eligible Employee's termination date.

         (b) If a terminating employee is indebted to the Company at his or her
termination date, the Company reserves the right to offset any severance
payments under the Plan by the amount of such indebtedness.

5. REEMPLOYMENT.

         In the event of an Eligible Employee's reemployment by the Company, or
an affiliate of the Company, during the Severance Period, such Eligible Employee
will be required to repay to the Company a prorated portion of the total cash
benefits received by the Eligible Employee under this Plan. The prorated portion
of such cash benefits that must be repaid by the Eligible Employee is an amount
equal to such cash benefits received under this Plan by the Eligible Employee
upon his or her termination of employment multiplied by a fraction, the
numerator of which is the number of weeks in the Severance Period (as defined in
the next paragraph) reduced by the number of weeks between the Eligible
Employee's termination of employment date and the Eligible Employee's rehire
date, and the denominator of which is the Eligible Employee's Severance Period.
In determining the numerator for purposes of such fraction, if the numerator is
not a whole number, then the numerator shall be rounded down to the next
smallest whole number of weeks.

         For purposes of this Section 5 and Section 8, the Severance Period is
the period equal to the number of weeks of severance pay received by the
Eligible Employee under this Plan. In the event that the Severance Period
includes a fractional week, the Severance Period shall be rounded to the nearest
whole number.

6. RIGHT TO INTERPRET PLAN; AMEND AND TERMINATE; OTHER ARRANGEMENTS.

         (a) EXCLUSIVE DISCRETION. The Plan Administrator shall have the
exclusive discretion and authority to establish rules, forms, and procedures for
the administration of the Plan, and to construe and interpret the Plan and to
decide any and all questions of fact, interpretation, definition, computation or
administration arising in connection with the operation of the Plan, including,
but not limited to, the eligibility to participate in the Plan, applicability of
the Plan to a specific termination of employment event, and amount of benefits
paid under the Plan. The rules, interpretations, computations and other actions
of the Plan Administrator shall be binding and conclusive on all persons.


                                       3.
<PAGE>   4

         (b) AMENDMENT OR TERMINATION. The Company also reserves the right to
amend or discontinue this Plan or the benefits provided hereunder at any time;
provided, however, that no such amendment or termination shall affect the right
to any unpaid benefit of any Eligible Employee whose termination date has
occurred prior to amendment or termination of the Plan. Any action amending or
terminating the Plan shall be in writing and executed by the Vice President of
Human Resources, the Chief Legal Counsel or the Chief Financial Officer of the
Company.

         (c) OTHER SEVERANCE ARRANGEMENTS. The Company reserves the right to
make other arrangements regarding severance benefits in special circumstances.
The foregoing notwithstanding, in no event shall any individual receive from the
Company any severance benefit greater than the benefit provided under Section 3,
unless such individual executes, as a condition upon the receipt of such
additional benefit, a waiver and release of any and all claims that such
individual may have against the Company, on the form provided by the Company.

7. CONTINUATION OF EMPLOYMENT BENEFITS.

         (a) COBRA CONTINUATION. Each Eligible Employee who is enrolled in a
health, dental or vision plan sponsored by the Company may be eligible to
continue coverage under such health, dental or vision plan (or to convert to an
individual policy) pursuant to the requirements of the Consolidated Omnibus
Budget Reconciliation Act of 1985 ("COBRA"). The Company will notify the
individual of any such right to continue health coverage.

         (b) OTHER EMPLOYEE BENEFITS. Unless otherwise specified by the Company
in the applicable Severance Benefit Schedule, all non-health benefits (such as
life insurance and disability coverage) terminate as of the employee's last day
of active, physically present on the job, employment with the Company, as
determined by the Company (except to the extent that any conversion privilege is
available thereunder).

8. OUTPLACEMENT BENEFITS.

         The Company, in its sole discretion, shall determine from time to time
the outplacement benefits, if any, available for Eligible Employees under this
Plan.

9. CLAIMS, INQUIRIES, AND APPEALS.

         (a) APPLICATIONS FOR BENEFITS AND INQUIRIES. Any application for
benefits, inquiries about the Plan or inquiries about present or future rights
under the Plan must be submitted to the Plan Administrator in writing. The Plan
Administrator is:

                            Allos Therapeutics, Inc.
                         7000 North Broadway, Suite 400
                                Denver, CO 80221

         (b) DENIAL OF CLAIMS. In the event that any application for benefits is
denied in whole or in part, the Plan Administrator must notify the applicant, in
writing, of the denial of the application, and of the applicant's right to
review the denial. The written notice of denial will be set forth in a manner
designed to be understood by the employee, and will include specific


                                       4.
<PAGE>   5

reasons for the denial, specific references to the Plan provision upon which the
denial is based, a description of any information or material that the Plan
Administrator needs to complete the review and an explanation of the Plan's
review procedure.

         This written notice will be given to the employee within 90 days after
the Plan Administrator receives the application, unless special circumstances
require an extension of time, in which case, the Plan Administrator has up to an
additional 90 days for processing the application. If an extension of time for
processing is required, written notice of the extension will be furnished to the
applicant before the end of the initial 90-day period.

         This notice of extension will describe the special circumstances
necessitating the additional time and the date by which the Plan Administrator
is to render its decision on the application. If written notice of denial of the
application for benefits is not furnished within the specified time, the
application shall be deemed to be denied. The applicant will then be permitted
to appeal the denial in accordance with the Review Procedure described below.

         (c) REQUEST FOR A REVIEW. Any person (or that person's authorized
representative) for whom an application for benefits is denied (or deemed
denied), in whole or in part, may appeal the denial by submitting a request for
a review to the Plan Administrator within 60 days after the application is
denied (or deemed denied). The Plan Administrator will give the applicant (or
his or her representative) an opportunity to review pertinent documents in
preparing a request for a review. A request for a review shall be in writing and
shall be addressed to:

                            Allos Therapeutics, Inc.
                         7000 North Broadway, Suite 400
                               Denver, CO 80221

A request for review must set forth all of the grounds on which it is based, all
facts in support of the request and any other matters that the applicant feels
are pertinent. The Plan Administrator may require the applicant to submit
additional facts, documents or other material as it may find necessary or
appropriate in making its review.

         (d) DECISION ON REVIEW. The Plan Administrator will act on each request
for review within 60 days after receipt of the request, unless special
circumstances require an extension of time (not to exceed an additional 60
days), for processing the request for a review. If an extension for review is
required, written notice of the extension will be furnished to the applicant
within the initial 60-day period. The Plan Administrator will give prompt,
written notice of its decision to the applicant. In the event that the Plan
Administrator confirms the denial of the application for benefits in whole or in
part, the notice will outline, in a manner calculated to be understood by the
applicant, the specific Plan provisions upon which the decision is based. If
written notice of the Plan Administrator's decision is not given to the
applicant within the time prescribed in this Subsection (d), the application
will be deemed denied on review.

         (e) RULES AND PROCEDURES. The Plan Administrator will establish rules
and procedures, consistent with the Plan and with ERISA, as necessary and
appropriate in carrying out its responsibilities in reviewing benefit claims.
The Plan Administrator may require an


                                       5.
<PAGE>   6

applicant who wishes to submit additional information in connection with an
appeal from the denial (or deemed denial) of benefits to do so at the
applicant's own expense.

         (f) EXHAUSTION OF REMEDIES. No legal action for benefits under the Plan
may be brought until the claimant (i) has submitted a written application for
benefits in accordance with the procedures described by subparagraph 9(a) above,
(ii) has been notified by the Plan Administrator that the application is denied
(or the application is deemed denied due to the Plan Administrator's failure to
act on it within the established time period), (iii) has filed a written request
for a review of the application in accordance with the appeal procedure
described in subparagraph 9(c) above and (iv) has been notified in writing that
the Plan Administrator has denied the appeal (or the appeal is deemed to be
denied due to the Plan Administrator's failure to take any action on the claim
within the time prescribed by subparagraph 9(d) above).

10. OTHER PLAN INFORMATION.

         (a) EMPLOYER AND PLAN IDENTIFICATION NUMBERS. The Employer
Identification Number assigned to the Company (which is the "Plan Sponsor" as
that term is used in ERISA) by the Internal Revenue Service is 54-1655029. The
Plan Number assigned to the Plan by the Plan Sponsor pursuant to the
instructions of the Internal Revenue Service is _____.

         (a) ENDING DATE FOR PLAN'S FISCAL YEAR. The date of the end of the
fiscal year for the purpose of maintaining the Plan's records is December 31.

         (b) AGENT FOR THE SERVICE OF LEGAL PROCESS. The agent for the service
of legal process with respect to the Plan is Allos Therapeutics, Inc., 7000
North Broadway, Suite 400, Denver, CO 80221.

         (c) PLAN SPONSOR AND ADMINISTRATOR. The "Plan Sponsor" and the "Plan
Administrator" of the Plan is Allos Therapeutics, Inc., 7000 North Broadway,
Suite 400, Denver, CO 80221. The Plan Sponsor's and Plan Administrator's
telephone number is (303) 426-6262. The Plan Administrator is the named
fiduciary charged with the responsibility for administering the Plan.

11. STATEMENT OF ERISA RIGHTS.

         Participants in this Plan (which is a welfare benefit plan sponsored by
E-greetings Network, Inc.) are entitled to certain rights and protections under
ERISA. If you are an Eligible Employee, you are considered a participant in the
Plan and, under ERISA, you are entitled to:

              (a) Examine, without charge, at the Plan Administrator's office
and at other specified locations, such as work sites, all Plan documents and
copies of all documents filed by the Plan with the U.S. Department of Labor,
such as detailed annual reports;

              (b) Obtain copies of all Plan documents and Plan information upon
written request to the Plan Administrator. The Administrator may make a
reasonable charge for the copies;


                                       6.
<PAGE>   7

              (c) Receive a summary of the Plan's annual financial report, in
the case of a plan which is required to file an annual financial report with the
Department of Labor. (Generally, all pension plans and welfare plans with 100 or
more participants must file these annual reports.)

         In addition to creating rights for Plan participants, ERISA imposes
duties upon the people responsible for the operation of the employee benefit
plan. The people who operate the Plan, called "fiduciaries" of the Plan, have a
duty to do so prudently and in the interest of you and other Plan participants
and beneficiaries.

         No one, including your employer or any other person, may fire you or
otherwise discriminate against you in any way to prevent you from obtaining a
Plan benefit or exercising your rights under ERISA. If your claim for a Plan
benefit is denied in whole or in part, you must receive a written explanation of
the reason for the denial. You have the right to have the Plan review and
reconsider your claim.

         Under ERISA, there are steps you can take to enforce the above rights.
For instance, if you request materials from the Plan and do not receive them
within 30 days, you may file suit in a federal court. In such a case, the court
may require the Plan Administrator to provide the materials and pay you up to
$110 a day until you receive the materials, unless the materials were not sent
because of reasons beyond the control of the Plan Administrator. If you have a
claim for benefits that is denied or ignored, in whole or in part, you may file
suit in a state or federal court. If it should happen that the Plan fiduciaries
misuse the Plan's money, or if you are discriminated against for asserting your
rights, you may seek assistance from the U.S. Department of Labor, or you may
file suit in a federal court. The court will decide who should pay court costs
and legal fees. If you are successful, the court may order the person you have
sued to pay these costs and fees. If you lose, the court may order you to pay
these costs and fees, for example, if it finds your claim is frivolous.

         If you have any questions about the Plan, you should contact the Plan
Administrator. If you have any questions about your rights under ERISA, you
should contact the nearest office of the Pension and Welfare Benefits
Administration, U.S. Department of Labor, listed in your telephone directory or
the Division of Technical Assistance and Inquiries, Pension and Welfare Benefits
Administration, U.S. Department of Labor, 200 Constitution Avenue, N.W.,
Washington, DC 20210.

12. NO IMPLIED EMPLOYMENT CONTRACT.

         The Plan shall not be deemed (i) to give any employee or other person
any right to be retained in the employ of the Company nor (ii) to interfere with
the right of the Company to discharge any employee or other person at any time
and for any reason, which right is hereby reserved.

13. LEGAL CONSTRUCTION.

         This Plan is intended to be governed by and shall be construed in
accordance with the Employee Retirement Income Security Act of 1974 ("ERISA")
and, to the extent not preempted by ERISA, the laws of the State of Colorado.


                                       7.
<PAGE>   8

14. BASIS OF PAYMENTS TO AND FROM PLAN.

         All benefits under the Plan shall be paid by the Company. The Plan
shall be unfunded, and benefits hereunder shall be paid only from the general
assets of the Company.

15. EXECUTION.

         To record the adoption of the Plan as set forth herein, effective as of
January 16, 2001, Allos Therapeutics, Inc. has caused its duly authorized
officers to execute the same this 17th day of January, 2001.

                                      ALLOS THERAPEUTICS, INC.



                                      ---------------------------------------
                                      By:

                                      Title:



                                      ---------------------------------------
                                      By:

                                      Title:



                                       8.
<PAGE>   9


EFFECTIVE 1/--/01



                            ALLOS THERAPEUTICS, INC.

                           SEVERANCE BENEFIT SCHEDULE

        FOR EMPLOYEES OF ALLOS THERAPEUTICS, INC. (THE "COMPANY") WHO ARE
                   TERMINATED PURSUANT TO A CHANGE IN CONTROL

This Severance Benefit Schedule (the "Schedule") is made pursuant to the
Company's Severance Benefit Plan. The Company reserves the right to establish
severance guidelines on an action by action basis. This Schedule may be altered,
amended or cancelled at any time in the sole discretion of the Company.

AS A CONDITION TO RECEIVING SEVERANCE BENEFITS, AN ELIGIBLE EMPLOYEE MUST SIGN A
GENERAL RELEASE RELEASING THE COMPANY FROM ALL CLAIMS KNOWN OR UNKNOWN THAT
EMPLOYEE MAY HAVE AGAINST THE COMPANY. No benefits will be paid until the
Company has received a signed general release. The contents of the general
release will vary, depending on the state in which the affected employee(s)
resides, the age of the employee(s), and whether two or more employees are
affected by the same action. Consult with legal for the specific release to be
used.

Nothing contained in the Company's Severance Benefit Plan or this Schedule
alters or amends employee's status as an at will employee. As an at will
employee either the employee or the Company may terminate the employment
relationship with or without cause, with or without notice.

The following schedules apply to severance benefits for Eligible Employees of
the Company who are terminated pursuant to the terms of the Severance Benefit
Plan as part of a Change in Control.

For purposes of this Schedule, Change in Control shall mean (a) a sale, lease,
exchange or other transfer in one transaction or a series of related
transactions of all or substantially all of the assets of the Company (other
than the transfer of the Company's assets to a majority-owned subsidiary
corporation); (b) a merger or consolidation in which the Company is not the
surviving corporation (other than a merger or consolidation in which
shareholders immediately before the merger or consolidation have, immediately
after the merger or consolidation, greater stock voting power); (c) a reverse
merger in which the Company is the surviving corporation but the shares of the
Company's common stock outstanding immediately preceding the merger are
converted by virtue of the merger into other property, whether in the form of
securities, cash or otherwise (other than a reverse merger in which shareholders
immediately before the merger have, immediately after the merger, greater stock
voting power); or (d) any transaction or series of related transactions in which
in excess of 50% of the Company's voting power is transferred.


<PAGE>   10

ALL ELIGIBLE EMPLOYEES:

SEVERANCE BENEFIT:

WITHOUT ELIGIBLE EMPLOYEE'S SIGNED RELEASE: Two weeks current base pay (excludes
overtime and bonuses) for each 12 months of continuous service with the Company,
with a minimum Severance Benefit under this Schedule of two weeks base pay and a
maximum total Severance Benefit under this Schedule of 52 weeks base pay. For
purposes of this Severance Benefit Schedule, an Eligible Employee with more than
5 but fewer than 12 full months of continuos service with the Company shall be
deemed to be in continuos service with the Company for 12 months.

WITH ELIGIBLE EMPLOYEE'S SIGNED RELEASE: An additional three weeks base pay
(excludes overtime and bonuses) per $10,000 of annualized current base pay, with
a minimum additional Severance Benefit under this Schedule of three weeks base
pay and a maximum total Severance Benefit under this Schedule of 52 weeks base
pay. For purposes of this Severance Benefit Schedule, an Eligible Employee with
more than 5 but fewer than 12 full months of continuos service with the Company
shall be deemed to be in continuos service with the Company for 12 months. In
addition, notwithstanding anything in an Eligible Employee's option agreement or
the Company's option plan to the contrary, the vesting of such Eligible
Employee's outstanding options will be accelerated in full.

IF THE ELIGIBLE EMPLOYEE RESIGNS FOR GOOD REASON: For purposes of this schedule,
the definition of Eligible Employee shall also include any employee that resigns
for Good Reason within 2 months before or 6 months after such Change in Control.
For purposes of this Schedule, Good Reason shall mean: (i) any reduction of
Eligible Employee's then existing annual salary base or annual bonus target by
more than ten percent (10%); (ii) the Eligible Employee is not offered a
position that is substantially equal to the employee's position at the time of
such Change in Control, unless the Eligible Employee accepts such new position;
(iii) any request that the Eligible Employee relocate to a work site that would
increase the Eligible Employee's one-way commute distance by more than
thirty-five (35) miles from his then principal residence, unless the Eligible
Employee accepts such relocation opportunity.

INSURANCE CONTINUATION BENEFIT: The Company shall pay the premiums of Eligible
Employee's group health insurance COBRA continuation coverage, including
coverage for eligible dependents, for the period of the Severance Benefit
following a Change in Control termination; provided, however, that (a) the
Company shall pay premiums for Eligible Employee's eligible dependents only for
coverage for which those eligible dependents who were enrolled immediately prior
to the Change in Control termination and (b) the Company's obligation to pay
such premiums shall cease immediately upon Eligible Employee's eligibility for
comparable group health insurance provided by a new employer of Eligible
Employee. For purposes of COBRA, the COBRA period will begin upon termination
resulting from Change in Control. Any Eligible Employee shall immediately notify
the Plan Administrator upon obtaining employment pursuant to which he or she is
employed on the average of 30 hours or more each week.


<PAGE>   11

OUTPLACEMENT ASSISTANCE: With a signed release, at the Company's expense, an
Eligible Employee will be eligible to participate in an outplacement assistance
program to be selected by the Company.


THIS SEVERANCE BENEFIT SCHEDULE IS APPROVED AND EFFECTIVE AS OF THE EFFECTIVE
DATE SET FORTH BELOW.

ALLOS THERAPEUTICS, INC.



BY:
   --------------------------------

ITS:
    -------------------------------

DATE:
     ------------------------------

Effective Date:
               --------------------