Exhibit 10.1 


BJ'S RESTAURANTS, INC.

AMENDED AND RESTATED EQUITY INCENTIVE PLAN


 


(As amended by the Board on June 14, 2022)


PART I.

PURPOSE, ADMINISTRATION AND RESERVATION OF SHARES


SECTION 1.     PURPOSE OF THE PLAN. The purposes
of this Plan are (a) to promote the growth and success of the Company’s business, and (b) to attract and retain the most talented
Employees, Officers, Directors and Consultants available, (i) by aligning the long-term interests of Employees, Officers, Directors and
Consultants with those of the shareholders by providing an opportunity to acquire an equity interest in the Company and (ii) by providing
both rewards for exceptional performance and long term incentives for future contributions to the success of the Company and its Subsidiaries.


The Plan permits the grant of Incentive Stock Options, Nonqualified Stock Options, Restricted
Stock, Restricted Stock Units, SARs, and Performance Compensation Awards (Shares and Units) at the discretion of the Committee and as
reflected in the terms of the Award Agreement. Each Award will be subject to conditions specified in the Plan, such as continued employment
or satisfaction of performance criteria.


The Committee may elect to establish sub-plans or procedures governing the grants to Employees,
Officers Directors and Consultants and this Plan will serve as the framework for any such sub-plans.


SECTION 2.     DEFINITIONS. As used herein, the following definitions
shall apply:






(a)     “ACTIVE STATUS” shall mean
(i) for Employees, the absence of any interruption or termination of service as an Employee; provided, that the Board or Committee, in
its sole discretion, may determine that Active Status may continue if an Employee becomes a Consultant immediately following termination
of or interruption of service as an Employee, in which case Active Status shall thereafter be determined in accordance with clause (iii)
below, (ii) for Non-Employee Directors, the termination of his or her service as a member of the Board (other than in cases of removal
from the Board following a Board determination of Misconduct by such Director where the Director is reelected by the shareholders at the
immediately succeeding election of Directors), and (iii) for Consultants, the absence of any interruption, expiration, or termination
of such person’s consulting or advisory relationship with the Company or any Subsidiary or the occurrence of any termination event
as set forth in such person’s Award Agreement. Active Status shall not be considered interrupted (A) for an Employee in the case
of sick leave, maternity leave, infant care leave, medical emergency leave, military leave, or any other leave of absence properly taken
in accordance with the policies of the Company or any applicable Subsidiary as may be in effect from time to time, and (B) for a Consultant,
in the case of any temporary interruption in such person’s availability to provide services to the Company or any Subsidiary which
has been granted in writing by an authorized Officer of the Company. Whenever a mandatory severance period applies under applicable law
with respect to a termination of service as an Employee, Active Status shall be considered terminated upon such Employee’s receipt
of notice of termination in whatever form prescribed by applicable law.


(b)    
“Automatic Exercise Date” shall mean, with respect to an Option or SAR, the
last business day of the term of an Option or SAR that was initially established by the Administrator for such Option or SAR.


(c)      “AWARD” shall mean any award
or benefits granted under the Plan, including Options, Restricted Stock, Restricted Stock Units, SARs, Performance Shares and Performance
Units.


(d)     “AWARD AGREEMENT” shall mean a written
or electronic agreement between the Company and the Participant setting forth the terms of the Award.


(e)     “BENEFICIAL OWNERSHIP” shall
have the meaning set forth in Rule 13d-3 promulgated under the Exchange Act.


(f)     “BOARD” shall mean the
Board of Directors of the Company.





(g)     “CHANGE OF CONTROL” shall mean the
first day that any one or more of the following conditions shall have been satisfied:



    	 



     

    




(i)                 
the sale, liquidation or other disposition of all or substantially all of the Company’s assets in one or a series of related transactions;


(ii)                 an acquisition (other than directly
from the Company) of any outstanding voting securities by any person, after which such person (as the term is used for purposes of Section
13(d) or 14(d) of the Exchange Act) has Beneficial Ownership of fifty percent (50%) or more of the then outstanding voting securities
of the Company, other than a Board-approved transaction;


 


(iii)                 during any 36-consecutive
month period, the individuals who, at the beginning of such period, constitute the Board (“Incumbent Directors”) cease for
any reason other than death to constitute at least a majority of the members of the Board; provided however that except as set forth in
this Section 2(g)(iii), an individual who becomes a member of the Board subsequent to the beginning of the 36-month period, shall be deemed
to have satisfied such 36-month requirement and shall be deemed an Incumbent Director if such Director was elected by or on the recommendation
of or with the approval of at least two-thirds of the Directors who then qualified as Incumbent Directors either actually (because they
were Directors at the beginning of such period) or by operation of the provisions of this section; if any such individual initially assumes
office as a result of or in connection with either an actual or threatened solicitation with respect to the election of Directors (as
such terms are used in Rule 14a-12(c) of Regulation 14A promulgated under the Exchange Act) or other actual or threatened solicitations
of proxies or consents by or on behalf of a person other than the Board, then such individual shall not be considered an Incumbent Director;
or


(iv)                 a merger, consolidation
or reorganization of the Company, as a result of which the shareholders of the Company immediately prior to such merger, consolidation
or reorganization own directly or indirectly immediately following such merger, consolidation or reorganization less than fifty percent
(50%) of the combined voting power of the outstanding voting securities of the entity resulting from such merger, consolidation or reorganization.


(h)    “CODE” shall mean the Internal Revenue
Code of 1986, as amended.


(i)      “COMMITTEE” shall mean
the Compensation Committee appointed by the Board.


(j)      “COMMON STOCK” shall
mean the common stock of the Company, no par value per share.


(k)    “COMPANY” shall mean BJ's Restaurants,
Inc., a California corporation, and any successor thereto.


(l)      “CONSULTANT” shall mean
any person, except an Employee, engaged by the Company or any Subsidiary of the Company, to render personal services to such entity, including
as an advisor, pursuant to the terms of a written agreement.


(m)   “DIRECTOR” shall mean a member of the
Board.


(n)    “DISABILITY” shall mean (i) in the
case of a Participant whose employment with the Company or a Subsidiary is subject to the terms of an employment or consulting agreement
that includes a definition of “Disability” as used in this Plan shall have the meaning set forth in such employment or consulting
agreement during the period that such employment or consulting agreement remains in effect; and (ii) in all other cases, the term “Disability”
as used in this Plan shall have the same meaning as set forth under the Company’s long-term disability plan applicable to the Participant
as may be amended from time to time, and in the event the Company does not maintain any such plan with respect to a Participant, a physical
or mental condition resulting from bodily injury, disease or mental disorder which renders the Participant incapable of continuing his
or her usual and customary employment with the Company or a Subsidiary, as the case may be, for a period of not less than 120 days or
such other period as may be required by applicable law.


(o)    “EMPLOYEE” shall mean any person,
including an Executive Officer or Officer, who is a common law employee of, receives remuneration for personal services to, is reflected
on the official human resources database as an employee of, and is on the payroll of the Company or any Subsidiary of the Company. A person
is on the payroll if he or she is paid from or at the direction of the payroll department of the Company, or any Subsidiary of the Company.
Persons providing services to the Company, or to any Subsidiary of the Company, pursuant to an agreement with a staff leasing organization,
temporary workers engaged through or employed by temporary or leasing agencies, and workers who hold themselves out to the Company, or
a Subsidiary to which they are providing services as being independent contractors, or as being employed by or engaged through another
company while providing the services, and persons covered by a collective bargaining agreement (unless the collective bargaining agreement
applicable to the person specifically provides for participation in this Plan) are not Employees for purposes of this Plan and do not
and cannot participate in this Plan, whether or not such persons are, or may be reclassified by the courts, the Internal Revenue Service,
the U.S. Department of Labor, or other person or entity as, common law employees of the Company, or any Subsidiary, either solely or jointly
with another person or entity.



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(p)    “EXCHANGE ACT” shall mean the Securities
Exchange Act of 1934, as amended.


(q)    “EXECUTIVE OFFICERS” shall mean
the officers of the Company as such term is defined in Rule 16a-1 under the Exchange Act.


(r)      “FAIR MARKET VALUE”
shall mean the closing price per share of the Common Stock on Nasdaq as to the date specified (or the previous trading day if the date
specified is a day on which no trading occurred), or if Nasdaq shall cease to be the principal exchange or quotation system upon which
the shares of Common Stock are listed or quoted, then such exchange or quotation system as the Company elects to list or quote its shares
of Common Stock and that the Committee designates as the Company’s principal exchange or quotation system, or at the discretion
of the Committee in the case that the Company ceases to be publicly traded.


(s)     “INCENTIVE STOCK OPTION” shall
mean any Option intended to qualify as an incentive stock option within the meaning of Section 422 of the Code.


(t)      “INDEPENDENT DIRECTOR”
shall mean a Director who: (1) meets the independence requirements of Nasdaq, or if Nasdaq shall cease to be the principal exchange or
quotation system upon which the shares of Common Stock are listed or quoted, then such exchange or quotation system as the Company elects
to list or quote its shares of Common Stock and that the Committee designates as the Company’s principal exchange or quotation system;
(2) qualifies as a “non-employee director” under Rule 16b-3 promulgated under the Exchange Act; and (3) satisfies independence
criteria under any other applicable laws or regulations relating to the issuance of Shares to Employees.


(u)    “MAXIMUM ANNUAL PARTICIPANT AWARD”
shall have the meaning set forth in Section 6(b).


(v)    “MISCONDUCT” shall mean any of the
following; provided, however, that with respect to Non-Employee Directors “Misconduct” shall mean subsection (viii) only:


(i)                 
any material breach of an agreement between the Participant and the Company or any Subsidiary;


(ii)               
willful unauthorized use or disclosure of confidential information or trade secrets of the Company or any Subsidiary by the Participant;


(iii)             
the Participant’s continued willful and intentional failure to satisfactorily perform Participant’s essential responsibilities;


(iv)              
material failure of the Participant to comply with rules, policies or procedures of the Company or any Subsidiary as they may be amended
from time to time, including, without limitation, failure to comply with (1) the Company's Code of Ethics and Code of Conduct, (2) policies
and procedures of the Company relating to use and maintenance of facilities and equipment, or (3) policies and procedures of the Company
relating to the occurrence, reporting or investigation of any harassment or discrimination allegations or complaints;


(v)               
Participant’s dishonesty, fraud or gross negligence related to the business or property of the Company or any Subsidiary;


(vi)              
personal conduct that is materially detrimental to the business of the Company or any Subsidiary;


(vii)            
conviction of or plea of nolo contendere to a felony;


(viii)           in
the case of Non-Employee Directors, (1) the removal from the Board for cause in accordance with the provisions of Section 302 of the California
Corporations Code, (2) the removal from the Board as a result of a shareholder suit in accordance with the provisions of Section 304 of
the California Corporations Code, (3) the determination by at least a majority of the disinterested members of the Board that such Non-Employee
Director has materially breached his or her fiduciary duties or duties of loyalty to the Company or has grossly abused such Non-Employee
Director's authority with respect to the Company, (4) the determination by at least a majority of the disinterested members of the Board
that such Non-Employee Director has committed fraudulent or dishonest acts which have or could reasonably be expected to have a material
adverse effect on the Company, or (5) the determination by at least a majority of the disinterested members of the Board that such Non-Employee
Director has materially failed to comply with rules, policies or procedures of the Company applicable to Non-Employee Directors, as they
may be amended from time to time;



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(ix)              
intentional or negligent acts or omissions that cause the Company or any Subsidiary to be subject to a fine, citation, shut down, or other
disciplinary action by any federal, state or local governmental agency, including, without limitation, any agency regulating health, occupational
safety, alcoholic beverage control or immigration;


(x)              Participant's inducing any customer or supplier to break or terminate any contract with the Company or any Subsidiary;


(xi)              Participant’s inducing any principal for whom the Company or any Subsidiary acts as an agent to terminate such agency relationship;


(xii)              causes a fire, explosion or other catastrophic event involving the facilities or equipment of the Company or any Subsidiary that could
have been reasonably avoided by following the established policies of the Company or any Subsidiary;


(xiii)              Participant's
solicitation of any of the Company's agents or employees to provide services to any other business or entity; or


(xiv)              with
respect to any Participant whose employment with the Company or a Subsidiary is subject to the terms of an effective employment or consulting
agreement that includes a definition of “Cause,” conduct by Participant that constitutes "Cause."


(w)    “NASDAQ” shall mean the Nasdaq Global
Select Market.


(x)    “NON-EMPLOYEE DIRECTOR” shall mean
a Director who is not an Employee.


(y)    “NONQUALIFIED STOCK OPTION” shall
mean an Option that does not qualify or is not intended to qualify as an Incentive Stock Option.


(z)    “OFFICER” shall mean any Executive
Officer of the Company as well as any president, vice president, secretary or treasurer duly appointed by the Board, or any other person
designated as an officer by the Board or by the Bylaws of the Company.


(aa)    “OPTION” shall mean a stock option granted
pursuant to Section 10 of the Plan, including a Nonqualified Stock Option and an Incentive Stock Option.


(bb)    “OPTIONEE” shall mean a Participant who has been
granted an Option.


(cc)    “PARENT” shall mean a “parent corporation,”
whether now or hereafter existing, as defined in Section 424(e) of the Code.


(dd)    “PARTICIPANT” shall mean an Employee, Officer, Director
or Consultant granted an Award.


(ee)  “PERFORMANCE COMPENSATION AWARD” means any
Awards designated by the Committee as a Performance Compensation Award pursuant to Section 13 of the Plan, including Performance Shares
and Performance Units.


(ff)    “PERFORMANCE CRITERIA” shall mean one
or more of the following (as selected by the Committee) criterion or criteria that the Committee shall select for purposes of establishing
the Performance Goal(s) for a Performance Period with respect to any Award under the Plan: (i) cash flow; (ii) earnings per share, including
as adjusted (A) to exclude the impact of any (1) significant acquisitions or dispositions of businesses by the Company, (2) one-time,
non-operating charges, or (3) accounting changes (including the early adoption of any accounting change mandated by any governing body,
organization or authority); and (B) for any stock split, stock dividend or other recapitalization; (iii) earnings before interest, taxes,
and amortization; (iv) return on equity; (v) total shareholder return; (vi) share price performance; (vii) return on capital; (viii) return
on assets or net assets; (ix) revenue; (x) income; (xi) operating income; (xii) operating profit; (xiii) profit margin; (xiv) return on
operating revenue; (xv) return on invested capital; (xvi) market price; (xvii) brand recognition/acceptance; (xviii) customer satisfaction;
(xix) productivity; or (xx) sales growth and volume. With respect to Performance Compensation Awards initially granted following December
31, 2017, the Performance Criteria may consist of such other Company-wide, divisional, or individual goals, or any other basis determined
by the Committee in its discretion.



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(gg)    “PERFORMANCE FORMULA” means, for a Performance Period,
one or more objective formulas or standards established by the Committee for purposes of determining whether or the extent to which a
Performance Compensation Award has been earned based on the level of performance attained or to be attained with respect to one or more
Performance Goals. Performance Formulae may vary from Performance Period to Performance Period and from Participant to Participant and
may be established on a stand-alone basis, in tandem or in the alternative.


(hh)    “PERFORMANCE GOAL” means, for a Performance Period,
the one or more goals established by the Committee for the Performance Period based on the Performance Criteria. Performance Goals may
be established based on Performance Criteria with respect to the Company or any of its Subsidiaries, divisions or operational units, or
any composition thereof.


(ii)    “PERFORMANCE PERIOD” means one
or more periods of time as the Committee may designate, over which the attainment of one or more Performance Goals will be measured for
the purpose of determining a Participant’s rights in respect of a Performance Compensation Award.


(jj)    “PERFORMANCE SHARE” means a Performance
Compensation Award granted pursuant to Section 13 of the Plan that is denominated in a specified number of Shares, which Shares or their
future cash equivalent (or a combination of both) may be paid to the Participant upon achievement of applicable Performance Goals during
the relevant Performance Period as the Committee shall establish.


(kk)    “PERFORMANCE UNIT” means a Performance Compensation
Award granted pursuant to Section 13 of the Plan that has a dollar value set by the Committee (or that is determined by reference to a
Performance Formula), which value may be paid to the Participant in cash, in Shares, or such combination of cash and Shares as the Committee
may determine in its sole discretion, upon achievement of applicable Performance Goals during the relevant Performance Period as the Committee
shall establish.


(ll)    "PLAN" shall mean this Amended and
Restated BJ's Restaurants, Inc. Equity Incentive Plan, including any amendments thereto.


(mm)    “REPRICE”
shall mean (i) the adjustment or amendment of the exercise price of Options or SARs previously awarded whether through amendment, cancellation,
replacement of grants or any other means, or (ii) the repurchase of outstanding Options for cash at a time when the exercise price of
the repurchased Options is above the Fair Market Value of the underlying Common Stock.


(nn)    “RESIGNATION (OR RESIGN) FOR GOOD REASON” shall mean
(i) in the case of a Participant whose employment with the Company or a Subsidiary is subject to the terms of an employment or consulting
agreement that includes a definition of “Resignation for Good Reason” (or similar terms) as used in this Plan shall have the
meaning set forth in such employment or consulting agreement during the period that such employment or consulting agreement remains in
effect, or (ii) in all other cases, any voluntary termination by written resignation of the Active Status of any Officer or Employee of
the Company after a Change of Control because of: (1) a material reduction in the Officer's or Employee's authority, responsibilities
or scope of employment; (2) an assignment of duties to the Officer or Employee inconsistent with the Officer's or Employee's role at the
Company (including its Subsidiaries) prior to the Change of Control, (3) a reduction in the Officer's base salary; (4) solely with respect
to an Officer, a material adverse change in such Officer’s reporting relationship, (5) a material reduction in the Officer's or
Employee's benefits unless such reduction applies to all Officers or Employees of comparable rank; or (6) the relocation of the Officer's
or Employee's primary work location more than fifty (50) miles from the Officer's primary work location prior to the Change of Control;
provided that the Officer's or Employee's written notice of voluntary resignation must be tendered within one (1) year after the Change
of Control, and shall specify which of the events described in (1) through (6) resulted in the resignation.


(oo)   “RESTRICTED STOCK”
shall mean a grant of Shares pursuant to Section 11 of the Plan.


(pp)    "RESTRICTED STOCK UNITS” shall mean a grant of the
right to receive Shares in the future or their cash equivalent (or both) pursuant to Section 11 of the Plan.


(tt)   "RETIREMENT"
shall mean, (1) with respect to any Non-Employee Director, ceasing to be a Director pursuant to election by the Company's shareholders
or by voluntary resignation with the approval of the Board's Chairman (or a majority of the disinterested members of the Board) after
having served continuously on the Board for at least six years, or (2) with respect to any Employee, a voluntary resignation (other than
at a time during which the Board or the Committee determines cause for termination due to Misconduct existed) or termination other than
for Misconduct after having reached 60 years of age and having served as an Employee continuously for at least ten years.



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(qq)    “SAR” shall mean a stock appreciation right awarded
pursuant to Section 12 of the Plan.


(rr)    “SEC” shall mean the Securities and Exchange
Commission.


(ss)    “SHARE” shall mean one share of Common
Stock, as adjusted in accordance with Section 5 of the Plan.


(tt)    “STAND-ALONE SARS” shall have the
meaning set forth in Section 12(b) of the Plan.


(uu)   “SUBCOMMITTEE” shall have the meaning set forth in
Section 3(d).


(vv)   “SUBSIDIARY” shall mean (1) in the case of an Incentive
Stock Option a “subsidiary corporation,” whether now or hereafter existing, as defined in Section 424(f) of the Code, and
(2) in the case of a Nonqualified Stock Option, Restricted Stock, a Restricted Stock Unit, SAR, Performance Shares, or Performance Units,
in addition to a subsidiary corporation as defined in (1), (A) a limited liability company, partnership or other entity in which the Company
controls fifty percent (50%) or more of the voting power or equity interests, or (B) an entity with respect to which the Company possesses
the power, directly or indirectly, to direct or cause the direction of the management and policies of that entity, whether through the
Company’s ownership of voting securities, by contract or otherwise.


SECTION 3.     ADMINISTRATION OF THE PLAN.



(a)        AUTHORITY. The Plan shall
be administered by the Committee. The Committee shall have full and exclusive power to administer the Plan on behalf of the Board, subject
to such terms and conditions as the Committee may prescribe. Notwithstanding anything herein to the contrary, the Committee’s power
to administer the Plan, and actions the Committee takes under the Plan, shall be limited by the provisions set forth in the Committee’s
charter, as such charter may be amended from time to time, and the further limitation that certain actions may be subject to review and
approval by either the full Board or a panel consisting of all of the Independent Directors of the Company.


(a)     POWERS OF THE COMMITTEE. Subject to the
other provisions of this Plan, the Committee shall have the authority, in its discretion:


(i)                 
to grant Incentive Stock Options, Nonqualified Stock Options, Restricted Stock, Restricted Stock Units, SARs, Performance Shares, Performance
Units and any other Awards authorized under this Plan to Participants and to determine the terms and conditions of such Awards, including
the determination of the Fair Market Value of the Shares and the exercise price and unit price, and to modify or amend each Award, with
the consent of the Participant when required;


(ii)               
to determine the Participants, to whom Awards, if any, will be granted hereunder, the timing, vesting and exercisability of such Awards,
and the number of Shares to be represented by each Award;


(iii)             
to construe and interpret the Plan and the Awards granted hereunder;


(iv)              
to prescribe, amend, and rescind rules and regulations relating to the Plan, including the form of Award Agreement, and manner of acceptance
of an Award, such as correcting a defect or supplying any omission, or reconciling any inconsistency so that the Plan or any Award Agreement
complies with applicable law, regulations and listing requirements and to avoid unanticipated consequences deemed by the Committee to
be inconsistent with the purposes of the Plan or any Award Agreement;


(v)               
to establish performance criteria for Awards made pursuant to the Plan in accordance with a methodology established by the Committee,
and to determine whether performance goals have been attained;


(vi)              
to accelerate or defer (with the consent of the Participant) the exercise or vested date of any Award;



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(vii)            
to authorize any person to execute on behalf of the Company any instrument required to effectuate the grant of an Award previously granted
by the Committee;


(viii)           to
establish sub-plans, procedures or guidelines for the grant of Awards to Employees, Executive Officers, Officers, Directors, Non-Employee
Directors and Consultants; and


(ix)          
to make all other determinations deemed necessary or advisable for the administration of the Plan;


Provided that, no consent of a Participant is necessary under clauses (i) or (vi) if a modification,
amendment, acceleration, or deferral, in the reasonable judgment of the Committee confers a benefit on the Participant or is made pursuant
to an adjustment in accordance with Section 5.


(b)    EFFECT OF COMMITTEE’S DECISION. All decisions,
determinations, and interpretations of the Committee shall be final and binding on all Participants, the Company (including its Subsidiaries),
any shareholder and all other persons.


(c)     DELEGATION. Consistent with the Committee’s
charter, as such charter may be amended from time to time, the Committee may delegate (i) to one or more separate committees consisting
of members of the Committee or other Directors who are Independent Directors (any such committee a “Subcommittee”), or (ii)
to an Executive Officer of the Company, the ability to grant Awards and take the other actions described in Section 3(b) with respect
to Participants who are not Executive Officers, and such actions shall be treated for all purposes as if taken by the Committee; provided
that the grant of Awards shall be made in accordance with parameters established by the Committee. Any action by any such Subcommittee
or Executive Officer within the scope of such delegation shall be deemed for all purposes to have been taken by the Committee.


(d)    ADMINISTRATION. The Committee may delegate the
administration of the Plan to an Officer or Officers of the Company, and such administrator(s) may have the authority to directly, or
under their supervision, execute and distribute agreements or other documents evidencing or relating to Awards granted by the Committee
under this Plan, to maintain records relating to the grant, vesting, exercise, forfeiture or expiration of Awards, to process or oversee
the issuance of Shares upon the exercise, vesting and/or settlement of an Award, to interpret the terms of Awards and to take such other
actions as the Committee may specify. Any action by any such administrator within the scope of its delegation shall be deemed for all
purposes to have been taken by the Committee and references in this Plan to the Committee shall include any such administrator, provided
that the actions and interpretations of any such administrator shall be subject to review and approval, disapproval or modification by
the Committee.


(f)    INDEMNIFICATION. In addition
to such other rights of indemnification as they may have as Directors or members of the Committee, and to the extent allowed by applicable
law, any person(s) acting as administrator(s) and each of the administrator’s consultants shall be indemnified by the Company against
the reasonable expenses, including attorney’s fees, actually incurred in connection with any action, suit or proceeding or in connection
with any appeal therein, to which the administrator(s) or any of such administrator's consultants may be party by reason of any action
taken or failure to act under or in connection with the Plan or any Award granted under the Plan, and against all amounts paid by the
administrator(s) or any of such administrator's consultants in settlement thereof (provided that the settlement has been approved by the
Company, which approval shall not be unreasonably withheld) or paid by the administrator(s) or any of such administrator's consultants
in satisfaction of a judgment in any such action, suit or proceeding, except in relation to matters as to which it shall be adjudged in
such action, suit or proceeding that such administrator(s) or any of such administrator's consultants did not act in good faith and in
a manner which such person reasonably believed to be in the best interests of the Company, and in the case of a criminal proceeding, had
no reason to believe that the conduct complained of was unlawful; provided, however, that within sixty (60) days after institution of
any such action, suit or proceeding, such administrator(s) or any of such administrator's consultants shall, in writing, offer the Company
the opportunity at its own expense to handle and defend such action, suit or proceeding.


SECTION 4.     SHARES SUBJECT TO THE PLAN.





(a)     RESERVATION OF SHARES. The shares of Common
Stock reserved under this Plan will be Nine Million Three Hundred Seventy Three Thousand Four Hundred Twenty-Eight (9,373,428) Shares
(adjusted, proportionately, in the event of any stock split or stock dividend with respect to the Shares) consisting of (i) Seven Million
Five Hundred Thirty Three Thousand Four Hundred Twenty Eight (7,533,428) shares reserved as of March 31, 2021, plus (ii) One Million Eight
Hundred Forty Thousand (1,840,000) additional Shares authorized by the Board and subject to approval of this Amended and Restated Equity
Incentive Plan by the shareholders at the Company's 2021 Annual Meeting of Shareholders. All of reserved shares under the Plan may be
granted as Incentive Stock Options under the Plan. The aggregate number of Shares available for issuance under the Plan will be reduced
by one Share for each Share delivered in settlement of an Option or SARs and by one and one-half (1.5) Shares for each Share delivered
in settlement of any Award of Restricted Stock, Restricted Stock Units, or Performance Shares or Performance Units unless a greater reduction
is specified by the Committee with respect to a specific Award grant. The Company, during the term of this Plan, will at all times reserve
and keep available such number of Shares as shall be sufficient to satisfy the requirements of the Plan. The Shares may be authorized
but unissued, or reacquired shares of Common Stock.



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(b)     AVAILABILITY OF SHARES FOR FUTURE AWARDS. If
an Award expires, is forfeited or becomes unexercisable for any reason, the undelivered Shares which were subject thereto shall, unless
the Plan shall have been terminated, become available for future Awards under the Plan. Notwithstanding anything to the contrary set forth
in this Section 4(b), with respect to Option or SAR Awards, any Shares tendered or withheld as payment of an exercise price and any Shares
withheld to satisfy withholding tax obligations, shall not be available for subsequent issuance under the Plan.


(c)     TIME OF GRANTING AWARDS. The date of grant
of an Award shall, for all purposes, be the date on which the Company completes the corporate action relating to the grant of such Award
and all conditions to the grant have been satisfied, provided that conditions to the exercise of an Award shall not defer the date of
grant. Notice of a grant shall be given to each Participant to whom an Award is so granted within a reasonable time after the determination
has been made.


(d)    SECURITIES LAW COMPLIANCE. Shares shall not
be issued pursuant to the exercise of an Award unless the exercise of such Award and the issuance and delivery of such Shares pursuant
thereto shall comply with all relevant provisions of law, including, without limitation, the Securities Act of 1933, as amended, the Exchange
Act, the rules and regulations promulgated under either such Act, and the requirements of any stock exchange or quotation system upon
which the Shares may then be listed or quoted, and shall be further subject to the approval of counsel for the Company with respect to
such compliance.


(e)     SUBSTITUTIONS AND ASSUMPTIONS. The Board
or the Committee shall have the right to substitute or assume Awards in connection with mergers, reorganizations, separations, or other
transactions to which Section 424(a) of the Code applies, provided such substitutions and assumptions are permitted by Section 424 of
the Code and the regulations promulgated thereunder. The number of Shares reserved pursuant to Section 4(a) may be increased by the corresponding
number of Awards assumed and, in the case of a substitution, by the net increase in the number of Shares subject to Awards before and
after the substitution.


SECTION 5.     ADJUSTMENTS TO SHARES SUBJECT TO THE PLAN. If any change is made to the Shares by reason of any stock split, stock dividend, recapitalization,
combination of shares, exchange of shares or other change affecting the outstanding Shares as a class without the Company’s receipt
of consideration, appropriate adjustments shall be made to (i) the maximum number and/or class of securities issuable under the Plan,
(ii) the number and/or class of securities and/or the price per Share covered by outstanding Awards under the Plan and (iii) the Maximum
Annual Participant Award. The Committee may also make adjustments described in (i)-(iii) of the previous sentence in the event of any
distribution of assets to shareholders other than a normal cash dividend, if any. In determining adjustments to be made under this Section
5, the Committee may take into account such factors as it deems appropriate, including the restrictions of applicable law and the potential
tax consequences of an adjustment, and in light of such factors may make adjustments that are not uniform or proportionate among outstanding
Awards. Adjustments, if any, and any determinations or interpretations, including any determination of whether a distribution is other
than a normal cash dividend, made by the Committee shall be final, binding and conclusive. For purposes of this Section 5, conversion
of any convertible securities of the Company shall not be deemed to have been “effected without receipt of consideration.”



Except as expressly provided herein, no issuance by the Company of shares of any class, or
securities convertible into shares of any class, shall affect, and no adjustment by reason thereof shall be made with respect to, the
number or price of Shares subject to an Award.


PART II.

TERMS APPLICABLE TO ALL AWARDS



SECTION 6.     GENERAL ELIGIBILITY; AWARD LIMITATIONS.





(a)     AWARDS. Awards may be granted to Participants
who are Employees, Directors or Consultants; provided however that Incentive Stock Options may only be granted to Employees.



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(b)    MAXIMUM ANNUAL PARTICIPANT AWARD. The aggregate
number of Shares with respect to which an Award or Awards may be granted to any one Participant in any one taxable year of the Company
(the “Maximum Annual Participant Award”) shall not exceed 500,000 shares of Common Stock (increased, proportionately, in the
event of any stock split or stock dividend with respect to the Shares). In addition, no Non-Employee Director shall be granted one or
more Awards within any fiscal year of the Company, solely with respect to service as a Director, that in the aggregate exceed five hundred
thousand dollars ($500,000) in aggregate value of cash-based and other Awards, with such value determined by the Committee as of the date
of grant of the Awards. For purposes of clarification regarding the foregoing limit, Awards granted in previous fiscal years will not
count against the Award limits in subsequent fiscal years even if the Awards from previous fiscal years are earned or otherwise settled
in fiscal years following the fiscal year in which they are granted.


(c)     NO EMPLOYMENT/SERVICE RIGHTS. Nothing
in the Plan shall confer upon any Participant the right to an Award or to continue in service as an Employee or Consultant for any period
of specific duration, or interfere with or otherwise restrict in any way the rights of the Company (or any Subsidiary employing or retaining
such person), or of any Participant, which rights are hereby expressly reserved by each, to terminate such person’s services at
any time for any reason, with or without cause. ).


(d)    AWARDS TO NON-EMPLOYEE DIRECTORS. Subject to
the limitations set forth in this Plan, Non-Employee Directors shall receive periodic Awards under the Plan with the exact amount and
nature of such Awards being approved from time to time by the Committee and/or the Board.


(e)        CLAWBACK/RECOVERY. All Awards
granted under the Plan will be subject to recoupment in accordance with any clawback policy that the Company is required to adopt pursuant
to the listing standards of Nasdaq or any other national securities exchange or association on which the Company’s securities are
listed or as is otherwise required by the Dodd-Frank Wall Street Reform and Consumer Protection Act or other applicable law. In addition,
the Committee may impose such other clawback, recovery or recoupment provisions in an Award Agreement as the Committee determines necessary
or appropriate, including but not limited to a reacquisition right in respect of previously acquired shares of Common Stock or other cash
or property upon the occurrence of cause as determined by the Committee.


 


(f)        MINIMUM VESTING PERIOD. Notwithstanding
anything to the contrary contained in this Plan, no Award granted under this Plan may have a vesting period of less than one year (other
than as a result of a Participant's death or Disability or as a result of a Change of Control in accordance with Section 9(a) of this
Plan); provided, however, the Board or Committee may authorize the grant of Awards with no minimum vesting periods or vesting periods
of less than one year so long as the total number of Shares issued or issuable with respect to such Awards does not exceed five percent
(5%) of the total number of Shares authorized under the Plan.


 


(g)       COMPLIANCE WITH SECTION 409A. It
is the intention of this Plan that any Awards granted hereunder shall satisfy the additional conditions applicable to nonqualified deferred
compensation under Section 409A of the Code. No Award shall provide for deferral of compensation that does not comply with Section 409A
of the Code, unless the Board or Committee, at the time of grant, specifically provides that the Award is not intended to comply with
Section 409A of the Code. In the event that an Award is determined to constitute "nonqualified deferred compensation" that
would be subject to the additional tax under Section 409A(a)(1)(B) of the Code (or any successor provisions), the Committee shall have
the authority to impose such additional conditions as it deems necessary to avoid the imposition of the additional tax. Notwithstanding
anything to the contrary set forth in this Plan, the Company shall have no liability to any Participant or any other person (i) if an
Award does not satisfy the additional conditions applicable to nonqualified deferred compensation under Section 409A of the Code
or (ii) for any other unexpected tax consequence affecting any Participant or other person due to the receipt or settlement of any
Award granted hereunder.


 



SECTION 7.     PROCEDURE FOR EXERCISE OF AWARDS; RIGHTS AS A SHAREHOLDER.






(a)     PROCEDURE. An Award shall be exercised
when written, electronic or verbal notice of exercise has been given to the Company, or the brokerage firm or firms approved by the Company
to facilitate exercises and sales under this Plan, in accordance with the terms of the Award by the person entitled to exercise the Award
and full payment for the Shares with respect to which the Award is exercised has been received by the Company or the brokerage firm or
firms, as applicable. The notification to the brokerage firm shall be made in accordance with procedures of such brokerage firm approved
by the Company. Full payment may, as authorized by the Committee, consist of any consideration and method of payment allowable under
Section 7(b) of the Plan. The Company shall issue (or cause to be issued) such share certificate promptly upon exercise of the Award.
In the event that the exercise of an Award is treated in part as the exercise of an Incentive Stock Option and in part as the exercise
of a Nonqualified Stock Option pursuant to Section 10(a), the Company shall issue a share certificate evidencing the Shares treated as
acquired upon the exercise of an Incentive Stock Option and a separate share certificate evidencing the Shares treated as acquired upon
the exercise of a Nonqualified Stock Option, and shall identify each such certificate accordingly in its share transfer records. No adjustment
will be made for a dividend or other right for which the record date is prior to the date the share certificate is issued, except as
provided in Section 5 of the Plan.



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(b)    METHOD OF PAYMENT. The consideration to be paid
for any Shares to be issued upon exercise or other required settlement of an Award, including the method of payment, shall be determined
by the Committee at the time of settlement and which forms may include: (i) with respect to an Option and subject to any restrictions
or limitations imposed under applicable law, a request that the Company or the designated brokerage firm conduct a cashless exercise of
the Option; (ii) cash; and (iii) tender of shares of Common Stock owned by the Participant in accordance with rules established by the
Committee from time to time. Shares used to pay the exercise price shall be valued at their Fair Market Value on the exercise date. Payment
of the aggregate exercise price by means of tendering previously-owned shares of Common Stock shall not be permitted when the same may,
in the reasonable opinion of the Company, cause the Company to record a loss or expense as a result thereof.


(c)     WITHHOLDING OBLIGATIONS. To the extent
required by applicable federal, state, local or foreign law, the Committee may and/or a Participant shall make arrangements satisfactory
to the Company for the satisfaction of any withholding tax obligations that arise with respect to any Incentive Stock Option, Nonqualified
Stock Option, SAR, Restricted Stock or Restricted Stock Units, Performance Shares, Performance Units or any sale of Shares. The Company
shall not be required to issue Shares or to recognize the disposition of such Shares until such obligations are satisfied. These obligations
may be satisfied by having the Company withhold a portion of the Shares that otherwise would be issued to a Participant under such Award
or by tendering Shares previously acquired by the Participant in accordance with rules established by the Committee from time to time.


(d)    SHAREHOLDER RIGHTS; DIVIDENDS. Except as otherwise
provided in this Plan, until the issuance (as evidenced by the appropriate entry on the books of the Company or of a duly authorized transfer
agent of the Company) of the share certificate evidencing such Shares, no right to vote or receive dividends or any other rights as a
shareholder shall exist with respect to the Shares subject to the Award, notwithstanding the exercise of the Award. Notwithstanding anything
to the contrary contained in this Plan, Awards of Restricted Stock, Restricted Stock Units, and Performance Compensation Awards may, in
the Committee's discretion, include dividend equivalent rights so long as payment of any such dividends or dividend equivalents shall
be subject to the same vesting requirements as the underlying Award.


(e)     NON-TRANSFERABILITY OF AWARDS. An Award
may not be sold, pledged, assigned, hypothecated, transferred, or disposed of in exchange for consideration, except that an Award may
be transferred by will or by the laws of descent or distribution and may be exercised, during the lifetime of the Participant, only by
the Participant; unless the Committee permits further transferability, on a general or specific basis, in which case the Committee may
impose conditions and limitations on any permitted transferability.


(f)      Automatic
Exercise of In-The-Money Options and SARs. The Committee, in its sole discretion, may provide in an Award Agreement or otherwise
that any Option or SAR outstanding on the Automatic Exercise Date with an exercise price per Share that is less than the Fair Market Value
per Share as of such date shall, automatically and without further action by the Participant (or, in the event of Participant's death,
Participant's personal representative or estate) or the Company, be exercised on the Automatic Exercise Date if the Committee, in its
sole discretion, determines that such exercise would provide economic benefit to the Participant after payment of the exercise price,
applicable taxes and any expenses to effect the exercise. In the sole discretion of the Committee, payment of the exercise price of any
such Option or SAR may be made pursuant to Section 7(b), and the Company may deduct or withhold an amount sufficient to satisfy all taxes
associated with such exercise in accordance with Section 7(c). Unless otherwise determined by the Committee, this Section 7(f) shall not
apply to an Option or SAR if the Participant incurs a termination of Active Status on or before the Automatic Exercise Date.



SECTION 8.     EXPIRATION OF AWARDS.





(a)     EXPIRATION, TERMINATION OR FORFEITURE
OF AWARDS. Unless otherwise provided in the applicable Award Agreement or any severance agreement, vested Option or SAR Awards granted
under this Plan shall expire, terminate, or otherwise be forfeited as follows:


(i)                 
three (3) months after the effective date of termination of Active Status for a Participant other than a Non-Employee Director, other
than in circumstances covered by (ii), (iii), (iv) or (v) below; or six (6) months after the date a Non-Employee Director ceases to be
a Director or Consultant other than in circumstances covered by (ii), (iv) and (v) below;


(ii)               
immediately upon termination of a Participant’s Active Status for Misconduct;



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(iii)             
twelve (12) months after the date on which a Participant other than a Non-Employee Director ceased performing services as a result of
his or her total and permanent Disability;


(iv)              
twelve (12) months after the date of the death of a Participant whose Active Status terminated as a result of his or her death; and


(v)               
in the case of a Participant's Retirement, the date on which the Option or SAR would have expired if no termination of the Participant's
Active Status had occurred; provided, however that this clause (v) shall not apply to Options designated as Incentive Stock Options.


(b)    EXTENSION OF TERM. Notwithstanding subsection
(a) above, the Committee shall have the authority to extend the expiration date of any outstanding Option, other than an Incentive Stock
Option, or SAR in circumstances in which it deems such action to be appropriate (provided that no such extension shall extend the term
of an Option or SAR beyond the date on which the Option or SAR would have expired if no termination of the Employee’s Active Status
had occurred).


SECTION 9.         EFFECT OF
CHANGE OF CONTROL. Notwithstanding any other provision in the Plan to the contrary, the following provisions shall apply unless otherwise
provided in the most recently executed agreement between the Participant and the Company, or specifically prohibited under applicable
laws, or by the rules and regulations of any applicable governmental agencies or national securities exchanges or quotation systems.


(a)     ACCELERATION. Awards of a Participant
shall be Accelerated (as defined in Section 9(b) below) as follows:


(i)                 
With respect to Non-Employee Directors, upon the occurrence of a Change of Control described in Section 2(g);


(ii)               
With respect to any Employee, upon the occurrence of a Change of Control described in Section 2(g)(i);


(iii)             
With respect to any Employee who Resigns for Good Reason or whose Active Status is terminated for reasons other than Misconduct, so long
as such resignation or termination occurs within one year after a Change of Control described in Section 2(g)(ii), (iii) or (iv); and


(iv)              
With respect to any Employee, upon the occurrence of a Change of Control described in Section 2(g)(iv) in connection with which each Award
is not assumed or an equivalent award substituted by such successor entity or a parent or subsidiary of such successor entity.


(b)    DEFINITION. For purposes of this Section 9,
Awards of a Participant being “Accelerated” means, with respect to such Participant:


(i)                 
any and all Options and SARs shall become fully vested and immediately exercisable, and shall remain exercisable for the greater of (1)
the time period specified in the original Award (but subject to termination upon termination of Active Status in accordance with the terms
of the original Award) or, (2) one year following the date of such acceleration;


(ii)               
any restriction periods and restrictions imposed on Restricted Stock or Restricted Stock Units that are not performance-based shall lapse;


(iii)             
any restriction periods and restrictions imposed on Restricted Stock, Restricted Stock Units, and Performance Compensation Awards that
are performance-based shall lapse, unless such performance-based Awards remain outstanding after the Change of Control (or are assumed
by any successor entity) and the applicable Performance Criteria can be accurately tracked following the Change of Control; and


(iv)              
the restrictions and deferral limitations and other conditions applicable to any other Awards shall lapse, and such other Awards shall
become free of all restrictions, limitations or conditions and become fully vested and transferable to the full extent of the original
grant.



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PART III.

SPECIFIC TERMS APPLICABLE TO OPTIONS, STOCK AWARDS AND SARS



SECTION 10.     GRANT, TERMS AND CONDITIONS OF OPTIONS.






(a)     DESIGNATION. Each Option shall be designated
in an Award Agreement as either an Incentive Stock Option or a Nonqualified Stock Option. However, notwithstanding such designations,
to the extent that the aggregate Fair Market Value of the Shares with respect to which Options designated as Incentive Stock Options are
exercisable for the first time by any Employee during any calendar year (under all plans of the Company) exceeds $100,000, such excess
Options shall be treated as Nonqualified Stock Options. Options shall be taken into account in the order in which they were granted.


(b)    TERMS OF OPTIONS. The term of each Option shall
be no more than ten (10) years from the date of grant. However, in the case of an Incentive Stock Option granted to a Participant who,
at the time the Option is granted, owns Shares representing more than ten percent (10%) of the voting power of all classes of shares of
the Company or any Parent or Subsidiary, the term of the Option shall be no more than five (5) years from the date of grant.


(c)     OPTION EXERCISE PRICES.


(i)                 
The per Share exercise price under an Incentive Stock Option shall be as follows:


(A)         If granted to an Employee who, at the time of the
grant of such Incentive Stock Option, owns shares representing more than ten percent (10%) of the voting power of all classes of shares
of the Company or any Parent or Subsidiary, the per Share exercise price shall be no less than 110% of the Fair Market Value per Share
on the date of grant.


(B)         If granted to any other Employee, the per Share exercise
price shall be no less than 100% of the Fair Market Value per Share on the date of grant.


(ii)               
The per Share exercise price under a Nonqualified Stock Option or SAR shall be no less than one hundred percent (100%) of the Fair Market
Value per Share on the date of grant.


(iii)             
In no event shall the Board or the Committee be permitted to Reprice an Option after the date of grant without shareholder approval.


(d)    VESTING. Unless otherwise provided in the applicable
Award Agreement, to the extent Options vest and become exercisable in increments, such Options shall cease vesting as of the date of the
Optionee's Disability or termination of such Optionee's Active Status for reasons other than Retirement or death of a Non-Employee Director,
in which cases such Options shall immediately vest in full.


(e)     EXERCISE. Any Option granted hereunder
shall be exercisable at such times and under such conditions as determined by the Committee at the time of grant, and as are permissible
under the terms of the Plan. An Option may not be exercised for a fraction of a Share.



SECTION 11.     GRANT, TERMS AND CONDITIONS OF STOCK AWARDS.






(a)     DESIGNATION. Restricted Stock or Restricted
Stock Units may be granted either alone, in addition to, or in tandem with other Awards granted under the Plan. Restricted Stock or Restricted
Stock Units may include a dividend equivalent right, as permitted by Section 5 or Section 7. After the Committee determines that it will
offer Restricted Stock or Restricted Stock Units, it will advise the Participant in writing or electronically, by means of an Award Agreement,
of the terms, conditions and restrictions, including vesting, if any, related to the offer, including the number of Shares that the Participant
shall be entitled to receive or purchase, the price to be paid, if any, and, if applicable, the time within which the Participant must
accept the offer. The offer shall be accepted by execution of an Award Agreement or as otherwise directed by the Committee. Restricted
Stock Units may be paid as permitted by Section 7(b). The term of each award of Restricted Stock or Restricted Stock Units shall be at
the discretion of the Committee. 



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(b)    PERFORMANCE BASED STOCK AWARDS. The Committee
may elect to grant Restricted Stock and/or Restricted Stock Units that are subject to the attainment of Performance Goals relating to
Performance Criteria selected by the Committee and specified at the time such Restricted Stock and/or Restricted Stock Units are granted.



(c)      VESTING. Subject to the provisions
of Section 9 of this Plan, unless the Board or Committee determines otherwise, the Award Agreement shall provide for the forfeiture of
the non-vested Shares underlying Restricted Stock or Restricted Stock Units upon the termination of a Participant’s Active Status
for reasons other than Retirement or death of a Non-Employee Director, in which case such Awards shall immediately vest in full.



SECTION 12.     GRANT, TERMS AND CONDITIONS OF SARS.






(a)     GRANTS. The Committee shall have the full
power and authority, exercisable in its sole discretion, to grant SARs to selected Participants. The terms of SARs shall be at the discretion
of the Committee; provided, however, that in no case shall the term of any SAR be in excess of ten (10) years following the grant date.
In no event shall the Board or the Committee be permitted to Reprice a SAR after the date of grant without shareholder approval.


(b)    STAND-ALONE SARS.


(i)                 
A Participant may be granted stand-alone stock appreciation rights ("Stand-Alone SARs") that are not tied to any underlying
Option under Section 10 of the Plan. The Stand-Alone SAR shall cover a specified number of Shares and shall be exercisable upon such terms
and conditions as the Committee shall establish. Upon exercise of the Stand-Alone SAR, the holder shall be entitled to receive a distribution
from the Company in an amount equal to the excess of (A) the aggregate Fair Market Value (on the exercise date) of the Shares underlying
the exercised right over (B) the aggregate base price in effect for those Shares.


(ii)                 The number of Shares underlying each Stand-Alone SAR and
the base price in effect for those Shares shall be determined by the Committee at the time the Stand-Alone SAR is granted. In no event,
however, may the base price per Share be less than the Fair Market Value per underlying Share on the grant date.


(iii)                 The distribution with respect
to an exercised Stand-Alone SAR may be made in Shares valued at Fair Market Value on the exercise date, in cash, or partly in Shares and
partly in cash, as the Committee shall deem appropriate.


SECTION 13.     GRANT, TERMS AND CONDITIONS OF PERFORMANCE COMPENSATION AWARDS.





(a)     GRANTS. The Committee shall have the full
power and authority, exercisable in its sole discretion, to grant Performance Compensation Awards in the form of Performance Units or
Performance Shares to Employees (including Officers) and shall evidence such grant in an Award Agreement that is delivered to the Participant
setting forth the terms and conditions of the Award.


(b)    ELIGIBILITY. The Committee shall, in its sole
discretion, designate within the first 90 days of a Performance Period (or, if shorter, within the maximum period allowed under Section
162(m) of the Code) which Participants will be eligible to receive Performance Compensation Awards in respect of such Performance Period;
provided, however, that such 90 day restriction shall not apply to Performance Compensation Awards initially granted subsequent to December
31, 2017. However, designation of a Participant eligible to receive an Award hereunder for a Performance Period shall not in any manner
entitle the Participant to receive payment in respect of any Performance Compensation Award for such Performance Period. The determination
as to whether or not such Participant becomes entitled to payment in respect of any Performance Compensation Award shall be decided solely
in accordance with the provisions of this Section 13. Moreover, designation of a Participant eligible to receive a Performance Compensation
Award hereunder for a particular Performance Period shall not require designation of such Participant eligible to receive a Performance
Compensation Award hereunder in any subsequent Performance Period and designation of one person as a Participant eligible to receive
a Performance Compensation Award hereunder shall not require designation of any other person as a Participant eligible to receive a Performance
Compensation Award hereunder in such period or in any other period.


(c)     DISCRETION OF COMMITTEE WITH RESPECT TO
PERFORMANCE COMPENSATION AWARDS. With regard to a particular Performance Period, the Committee shall have full discretion to select the
length of such Performance Period, the type(s) of Performance Compensation Awards to be issued, the Performance Criteria that will be
used to establish the Performance Goal(s), the kind(s) and/or level(s) of the Performance Goals(s) that is (are) to apply, or any combination
of the foregoing, and the Performance Formula. Within the first 90 days of a Performance Period (or, if shorter, within the maximum period
allowed under Section 162(m) of the Code), the Committee shall, with regard to the Performance Compensation Awards to be issued for such
Performance Period, exercise its discretion with respect to each of the matters enumerated in the immediately preceding sentence and record
the same in writing; provided, however, that such 90 day restriction shall not apply to Performance Compensation Awards initially granted
subsequent to December 31, 2017.



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(d)    MODIFICATION OF PERFORMANCE GOALS. The Committee
is authorized at any time during the first ninety (90) days of a Performance Period (or, if shorter, within the maximum period allowed
under Section 162(m) of the Code), or any time thereafter (but only to the extent the exercise of such authority after such 90-day period
(or such shorter period, if applicable) would not cause the Performance Compensation Awards granted to any participant for the Performance
Period to fail to qualify as "qualified performance-based compensation" under Section 162(m) of the Code), in its sole discretion,
to adjust or modify the calculation of a Performance Goal for such Performance Period to the extent permitted under Section 162(m) of
the Code (i) in the event of, or in anticipation of, any unusual or extraordinary corporate item, transaction, event or development affecting
the Company (to the extent applicable to such Performance Goal) or (ii) in recognition of, or in anticipation of, any other unusual or
nonrecurring events affecting the Company (to the extent applicable to such Performance Goal), or the financial statements of the Company
(to the extent applicable to such Performance Goal), or of changes in applicable rules, rulings, regulations or other requirements of
any governmental body or securities exchange, accounting principles, law or business conditions. Notwithstanding anything to the contrary
contained in this Section 13(d), the foregoing ninety (90) day restriction shall not apply to Performance Compensation Awards initially
granted subsequent to December 31, 2017.


(e)     PAYMENT OF PERFORMANCE COMPENSATION AWARDS.


(i)     A Participant must be employed by the Company on the last day of a Performance Period to be eligible for payment in respect of a Performance
Compensation Award for such Performance Period. Notwithstanding the foregoing, in the discretion of the Committee, Performance Compensation
Awards may be paid to a Participant whose Active Status as an employee has terminated after the beginning of the Performance Period for
which a Performance Compensation Award is made, or to the designee or estate of a Participant who died prior to the last day of a Performance
Period.


(ii)     A Participant shall be eligible to receive payments in respect of a Performance Compensation Award only to the extent that
(1) the Performance Goal(s) for such period are achieved and certified by the Committee in accordance with Section 13(e)(iii) and (2)
the Performance Formula as applied against such Performance Goal(s) determines that all or some portion of such Participant's Performance
Compensation Award has been earned for the Performance Period.


(iii)     Following the completion of a Performance Period, the Committee shall
meet to review and certify in writing whether, and to what extent, the Performance Goals for the Performance Period have been achieved
and, if so, to calculate and certify in writing that amount of the Performance Compensation Awards earned for the period based upon the
Performance Formula. The Committee shall then determine the actual size of each Participant's Performance Compensation Award for the Performance
Period.


(iv)     [Intentionally omitted]


(v)     The Performance Compensation Awards granted for a Performance Period shall be paid to Participants
as soon as administratively possible following completion of the certifications required by Section 13(e)(iii), unless the Committee shall
determine that any Performance Compensation Award shall be deferred.


(vi)     In no event shall any discretionary authority granted to the
Committee by the Plan be used to (1) grant or provide payment in respect of Performance Compensation Awards for a Performance Period if
the Performance Goals for such Performance Period have not been attained, or (2) increase a Performance Compensation Award for any Participant
at any time after the first 90 days of the Performance Period (or, if shorter, the maximum period allowed under Section 162(m)); provided,
however, that such 90 day restriction shall not apply to Performance Compensation Awards initially granted subsequent to December 31,
2017.


(vii)     With respect to Performance Compensation Awards initially granted subsequent to December 31, 2017, the Committee may, in its
discretion, either at the time it grants a Performance Compensation Award or at any time thereafter, provide for the positive or negative
adjustment of the Performance Goals applicable to a Performance Compensation Award granted to any Participant to reflect such Participant’s
individual performance in his or her position with the Company or such other factors as the Committee may determine. If permitted under
a Participant’s Award Agreement, the Committee shall have the discretion, on the basis of such criteria as may be established by
the Committee, to reduce some or all of the value of the Performance Compensation Award that would otherwise be paid to the Participant
upon its settlement notwithstanding the attainment of any Performance Goal and the resulting value of the Performance Compensation Award
determined in accordance with the Performance Formula.



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PART IV.


TERM OF PLAN AND SHAREHOLDER APPROVAL



SECTION 14.     TERM OF PLAN. The Plan
shall continue in effect until (i) midnight on June 30, 2030, or (ii) until terminated under Section 15 of the Plan or extended by an
amendment approved by the shareholders of the Company pursuant to Section 15(a).


SECTION 15.     AMENDMENT AND TERMINATION OF THE PLAN.



(a)     AMENDMENT AND TERMINATION. The Board or the Committee may amend or terminate the Plan from time to time in such respects as the Board
may deem advisable (including, but not limited to amendments which the Board deems appropriate to enhance the Company’s ability
to claim deductions related to stock option exercises); provided that to the extent required by the Code or the rules of Nasdaq (or if
Nasdaq shall cease to be the principal exchange or quotation system upon which the shares of Common Stock are listed or quoted, then the
rules of such exchange or quotation system as the Company elects to list or quote its shares of Common Stock) or the SEC, shareholder
approval shall be required for any amendment of the Plan. Subject to the foregoing, it is specifically intended that the Board or Committee
may amend the Plan without shareholder approval to comply with legal, regulatory and listing requirements and to avoid unanticipated consequences
deemed by the Committee to be inconsistent with the purpose of the Plan or any Award Agreement.


(b)     PARTICIPANTS IN FOREIGN COUNTRIES.
The Committee shall have the authority to adopt such modifications, procedures, and sub-plans as may be necessary or desirable to comply
with provisions of the laws of foreign countries in which the Company or its Subsidiaries may operate to assure the viability of the benefits
from Awards granted to Participants performing services in such countries and to meet the objectives of the Plan.


(c)     EFFECT OF AMENDMENT
OR TERMINATION. Any amendment or termination of the Plan shall not affect Awards already granted and such Awards shall remain in full
force and effect as if this Plan had not been amended or terminated, unless mutually agreed otherwise between the Participant and the
Committee, which agreement must be in writing and signed by the Participant and the Company.


SECTION 16.     SHAREHOLDER APPROVAL. The effectiveness
of the Plan, or any amendment thereof requiring approval of the shareholders of the Company, is subject to approval by the shareholders
of the Company in accordance with applicable Nasdaq rules (or if Nasdaq shall cease to be the principal exchange or quotation system
upon which the shares of Common Stock are listed or quoted, then the rules of such exchange or quotation system as the Company elects
to list or quote its shares of Common Stock).


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