----

**EXHIBIT 10.**
**2**

**AMENDED      AND RESTATED**

**COLLABORATION      AGREEMENT**

**GENENTECH,      INC. AND**

**IDEC      PHARMACEUTICALS CORPORATION**

----

**COLLABORATION      AGREEMENT**

**THIS      AMENDED AND RESTATED COLLABORATION AGREEMENT**
**GENENTECH,      INC., **

**RECITALS**

----

**ARTICLE      1.**

**DEFINITIONS**

**ARTICLE      2.**

**SCOPE      OF COLLABORATION; DEVELOPMENT COSTS**

**2.1**
**Initial      Licensed Product**

**2.2**
**Y2B8      and In2B8 Option and Phase II Trial**
**[*]**
**[*]**
**[*]**
**[*].**
**[*]**
**[*]      **
**[*]      **
**[*].      **

----

**2.3**
**Development      Costs for C2B8**

**(a)**

**[*]      **

**(b)**

**(c)**

**2.4**
**Initial      New Product**
** **

**2.5**
**IDEC’s      Rights Regarding New Products Other Than G2H7**

**(a)**
**Opt-in      Notice for New Products Other Than G2H7**

----

**[*]      **
**[*]      **
**[*]      **
**[*]      **
**[*]**
**[*]**
**      [*].**

**(b)**
**Exercise      of Opt-In by IDEC. **

**Genentech      Potential New Products. **
**[*]**

**[*]      Potential New Products. **
**[*]**
**[*]      **
**[*]**
**[*]      **
**[*].**
**[*]**

----

**[*];**

**[*]      **
**[*]**
**[*].**

**[*]      **
**[*]      **
**[*]      **

**[*]**

**(c)**
**[*].      **
**[*]**
**[*]**
**[*]      **
**.**
**[*]**

**2.6**
**IDEC      Right of Negotiation for Third Party Anti-CD20 Products**

**Right      of Negotiation. **

----

**[*].**
**[*]**

**Third      Party Anti-CD20 Product In-licensed After the Restated Effective      Date.**

**Notice.      **
**[*].**

**Opt-in      Fee. **
**[*]      **
**[*]**
**[*].**

**Third      Party Anti-CD20 Product In-licensed Prior to the Restated Effective      Date.**

**Notice.      **
**[*]**
**[*]**

----

**[*]**

**Opt-in      Fee. **
**[*]**
**[*]      **
**[*].**

**Election.      **

**2.7**
**Development      Costs for New Products**

----

**[*]      **
**[*]      **
**[*]      **
**[*]      **
**[*]      **

**ARTICLE      3.**

**MANAGEMENT      **
**OF      **
**THE      COLLABORATION**

**3.1**
**Management      Committee**

----

**3.2**
**Joint      Development Committee**

**3.3**
**Joint      Commercialization Committee**

----

**3.4**
**Joint      Finance Committee**

**3.5**
**Collaboration      Co-Chairpersons**

----

**ARTICLE      4.**

**DEVELOPMENT      IN THE CO-PROMOTION TERRITORY**

**4.1**
**Development      Efforts for C2B8**

**4.2**
**Drug      Approval Applications for C2B8**

**4.3.**
**Development      Efforts for New Products**

**4.4**
**Drug      Approval Applications for New Products**

----

**4.5**
**Development      Activities for Franchise Products**
**[*]      **
**[*]**
**[*]**
**[*].**

**4.6**
**Clinical      Trials Not Approved by the JDC**
**[*]**

----

**[*]      **

**ARTICLE      5.**

**COMMERCIALIZATION      IN THE CO-PROMOTION TERRITORY**

**5.1**
**Commercialization      Efforts**

**Commercialization      Efforts for Licensed Products.**

**Commercialization      Efforts for New Products**

**5.2**
**Sales      Efforts in the Co-Promotion Territory**

**[*]      **
**[*]      **
**[*]      **
**[*]**

**[*]      **

**(i)**
**[*]**
**[*]**
** **

**[*]      **

----

**[*]**

**[*]      **
**[*]**

**[*]**

**[*]**
**[*]**
**[*]      **
**[*]**
**[*]      **

**[*]**
**[*]**
**[*]**
**[*]**
**[*]**
**[*]**
**[*]**
**[*]**

**[*]**

**5.3**
**Sales      and Distribution**

----

**5.4**
**Commercialization      Plans and Materials**

**Marketing      and Promotional Materials for Licensed Products**

**Commercialization      Plans and Materials for Franchise Products**
**)      **
**[*]**
** **
**[*]      **

----

**[*]**
**[*]      **

**5.5**
**Training      Program**

**ARTICLE      6.**

**DEVELOPMENT      AND COMMERCIALIZATION IN LICENSED TERRITORY**

**6.1**
**Development      Efforts**

**6.2**
**Marketing      Efforts**

----

**6.3**
**Development      Costs and Marketing Costs**

**6.4**
**Cooperation      on Development Efforts**

**ARTICLE      7.**

**MILESTONES,      PROFIT SHARING, ROYALTIES AND OTHER PAYMENTS**

**7.1**
**(a)**
**Payments      by Genentech upon Execution of Original Agreement**

**[*]      **

**[*]**

**(b)**
**Payment      by IDEC upon Execution of this Agreement; Opt-in Fees**

**[*]**

**[*]      **
*ab      initio*

**[*]**

----

**[*]      **

**7.2**
**Additional      Equity Purchases**

**7.3**
**Special      Pre-Approval Debt or Equity Purchase**

**7.4**
**Milestone      Payments**

**MILESTONE**
**Payment**

**[*]**

**[*]**

**[*]**

**7.5**
**Share      of Operating Profits or Losses**

**7.6**
**Term      of Operating Profits or Loss**

**7.7**
**Royalties.**

**Licensed      Products.**
**[*]**
**[*]**

**New      Products.**
**[*]      **
**[*]      **

----

**[*]      **
**[*]      **
**[*]      **

**7.8**
**Royalty      Payment Reports**

**7.9**
**Term      of Royalty Obligations.**

----

**7.10**
**Taxes**

**7.11**
**Blocked      Currency**

**7.12**
**Foreign      Exchange**

**7.13**
**Payments      to or Reports by Affiliates**

**7.14**
**Sales      By Sublicensees**

**ARTICLE      8.**

**MANUFACTURE      AND SUPPLY**

**8.1**
**Process      Development, Manufacturing Approvals of C2B8**

----

**8.2**
**Manufacture      and Supply of C2B8**
**[*]**
**[*]      **
**[*]**

**8.3**
**Transfer      of Materials and Know-how for C2B8**

**[*]      **

----

**[*]      **

**8.4**
**Transfer      Price of Products for C2B8**
**[*]**

**8.5**
**Manufacture      of C2B8 for Clinical Trials**

**[*]**
**[*]      **

**8.6**
**Manufacture      and Supply of Franchise Products (other than C2B8)**

**8.7**
**Right      of First Negotiation for Manufacture and Supply of Franchise Products in the      Co-Promotion Territory.**

----

**ARTICLE      9.**

**LICENSES**

**9.1**
**Licensed      Products**

**(a)**
**Licenses      To Genentech Within The Field**

**(b)**
**Nonexclusive      License To IDEC**

**9.2**
**New      Products**

**(a)**
**Nonexclusive      License to Genentech**

**(b)**
**License      to IDEC in the Co-Promotion Territory**

----

**9.3**
**Sublicensing**

**9.4**
**Inclusion      of Asia in the Licensed Territory**
**[*]      **
**[*]      **
**[*]      **
**[*].      **

**9.5**
**Shared      Information**

**9.6**
**Third      Party Rights**
**.**

**ARTICLE      10.**

**TRADEMARKS**

----

**10.1**
**(a)**
**Product      Trademarks for Licensed Products**

**(b)**
**Trademarks      for New Products**

**10.2**
**Infringement      of Trademarks**

**10.3**
**Costs      of Defense for Jointly Owned Trademark**

----

**ARTICLE      11.**

**CONFIDENTIALITY**

**11.1**
**Confidentiality;      Exceptions**

**11.2**
**Authorized      Disclosure**

**11.3**
**Survival**

----

**11.4**
**Termination      of Prior Agreement**

**11.5**
**Publications**

**ARTICLE      12.**

**OWNERSHIP      OF INTELLECTUAL PROPERTY AND PATENT RIGHTS**

**12.1**
**Modified      Definitions**

**12.2**
**Ownership      of Intellectual Property**

**12.3**
**Disclosure      of Patentable Inventions**

----

**12.4**
**Coordination**

**12.5**
**Prosecution      of Existing Patents**

----

**12.6**
**Prosecution      of New Patents**

----

**12.7**
**Waiver.**

**12.8**
**Further      Assurances**

**12.9**
**Initial      Filings If Made Outside of the United States**

**12.10**
**Patent      Enforcement**

**Notice**

**IDEC      Patents**

----

**Genentech      Patents and Genentech NP Patents**

**Joint      Patents**

**12.11**
**Infringement      Defens**

**Defense      in the Co-Promotion Territory**

**Defense      in the Licensed Territory**
**[*]**

----

**ARTICLE      13.**

**REPRESENTATIONS      AND WARRANTIES**

**13.1**
**Representations      and Warranties**

**13.2**
**Performance      by Affiliates**
*provided,      however, *

**ARTICLE      14.**

**INFORMATION      AND REPORTS**

**14.1**
**Information**

----

**14.2**
**Complaints**

**14.3**
**Adverse      Drug Events**

**14.4**
**Records      of Net Sales and Costs**

----

**14.5**
**Publicity      Review**

**ARTICLE      **
**15.**

**TERM      AND TERMINATION**

**15.1**
**Term**

**15.2**
**Sale      or Purchase of Co-Promotion Rights on Change of Control**

**(a)**
**Purchase      Option with respect to all Franchise Products and Third Party Anti-CD20      Products. **

----

** **
**[*]      **

|  **Stage                of Product**                                                                                                                          |  **Royalty                Price**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|  Prior                to completion of the **initial                Phase II Clinical Trial(s)**                for                the product:                    |  Compensation                equivalent to **[*]**                of                such product in the United States; provided, IDEC (or its successor)                timely reimburses Genentech, on a calendar quarter basis, **[*]**                of                its Development Costs for developing or marketing such product in                the                Co-Promotion Territory through **[*]**for                such product. Genentech shall timely provide IDEC (or its successor)                with                quarterly invoices for Development Costs incurred under this section,                and                IDEC (or its successor) shall pay such invoices within sixty (60)                days                thereof. IDEC (or its successor) shall have the right to audit such                invoices no more than once a calendar year, such audit to be conducted                as                provided in accordance with Section 15.2(c)(iii). |
|  After                completion of the **[*]**                for                the product, but prior to **[*]**                of                such product: |  Compensation                equivalent to **[*]**of                such product in the United States.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|  After                **[*]**of                the                product:                                                                                         |  With                respect to such New Products, compensation to IDEC or payment by                IDEC to                Genentech equivalent to **[*]**                for                such New Product in the United States, and  With                respect to such Third Party Anti-CD20 Products, compensation to IDEC                or                payment by IDEC to Genentech equivalent to the amount otherwise specified                to be paid on such product in the United States **[*]**                as                established pursuant to the provisions of Section                2.6.                                                                                                                                                                                                                                                                                                                                                                          |

----

**(b)**
**Sales      Option with respect to all Licensed Products. **
**[*]**
*provided,      however, *

**(c)**

----

**[*]**

**[*]**

**[*]      **
**[*]**

----

**[*]      **

**(d)**

**[*]      **

**15.3**
**Accrued      Rights, Surviving Obligations**

**ARTICLE      16. **

**INDEMNIFICATION**

**16.1**
**Indemnification      in the Licensed Territory**

----

**16.2**
**Indemnification      in the Co-Promotion Territory**

**ARTICLE      17.**

**DISPUTE      RESOLUTION**

**17.1**
**Disputes**

----

**[*]      **
**[*]**
**[*]      **
**[*]      **

**17.2**
**Arbitration**

----

**17.3**
**Jurisdiction**

**17.4**
**Determination      of Patents and Other Intellectual Property**

**ARTICLE      18.**

**MISCELLANEOUS**

**18.1**
**Assignment**

*provided,      however, *

----

**18.2**
**Non-Solicitation**

**18.3**
**Consents      Not Unreasonably Withheld**

**18.4**
**Retained      Rights**

**18.5**
**Force      Majeure**

*provided      however, *

**18.6**
**Further      Actions**

**18.7**
**No      Right to Use Names**

**18.8**
**Notices**

**If      to IDEC,**

**addressed      to:**
**IDEC      PHARMACEUTICALS CORPORATION **

----

**If      to Genentech,**

**addressed      to:**
**GENENTECH.      INC.**

**18.9**
**Waiver.      **

**18.10      **
**Severability**

**18.11**
**Governing      Law**

**18.12**
**Ambiguities**

**18.13**
**Counterparts**

**18.14**
**Entire      Agreement**

----

**IN      **
**WITNESS      **
**WHEREOF**

|   | **IDEC                  PHARMACEUTICALS CORPORATION** |                                                                                     | **GENENTECH,                  INC.** |
|--------|-------------------------------------------------------|------------------------------------------------------------------------------------------|--------------------------------------|
|   |                                                  |                                                                                     |                                 |   |   |
|   | By:                                                   |  /s/ WILLIAM                  H. RASTETTER                                     |                                 | By: |  /s/ ARTHUR                  D. LEVINSON |
|   |                                                  | William                  H. RastetterTitle:  Chairman                  and CEO |                                 |   | Arthur                  D. LevinsonTitle:  Chairman                  and CEO |

----

**APPENDIX      1**

**TO      THE**

**AMENDED      AND RESTATED COLLABORATION BETWEEN IDEC**

**PHARMACEUTICALS      CORPORATION AND GENENTECH, INC.**

**SCHEDULE      OF MASTER DEFINITIONS**

**"Administration      Costs"**

**"Affiliate"**

**"Allocable      Overhead"**

**"Ancillary      Agreements"**

**“Annual      Commercial Operating Budget”**

**"Approvable      Process Event"**

**"Asia"**

**"Business      Day"**

**"C2B8"**

----

**"Certificate      of Determination of Preferred Stock"**

**"Collaboration      Agreement"**

**"Combination      Product Adjustment"**

**"Control"      or "Controlled"**

**"Co-Promote"**

**"Co-Promotion      Profits"**

**"Co-Promotion      Territory"**

**"Cost      of Goods Sold" **

**Cost      of Sales” **

**"Delay      Option"**
**[*]      **

----

**[*]      **

**"Development      Costs"**

**"Development      Plan"**

**"Distribution      Costs"**

**"Drug      Approval Application" **

**“Excluded      Patent”**

**"First      Anniversary Date"**

**First      New Product FDA Approval**

**"FDA      Approval Date" **

**"FDA      Approval Event"**

**"FDA      Review Event" **

----

**"Field"      **

**"Fifty-Four      Month Anniversary Date"**

**“Franchise      Products”**

**G2H7”**
**[*].**

**"Genentech"**

**"Genentech      Know-how"**

**“Genentech      NP Patent”**

**"Genentech      Patent"**

**"Gross      Sales"**

**"IDEC"**

**"IDEC      Know-how"**

**"IDEC      Patent"**

**"In2B8"**

----

**"Information"**

**"Joint      Commercialization Committee" or "JCC"**

**"Joint      Development Committee" or "JDC"**

**"Joint      Finance Committee" or "JFC"**

**“Joint      Know-how”**

**"Licensed      Product(s)"**
**[*]**

**"Licensed      Territory" **

**"Major      European Country"**

**"Management      Committee"**

**"Marketing      Costs"**

**"ML/MS      Agreement"**

----

**"ML/MS      Partners"**

**National      Exchange"**

**"Net      Sales"**

**“New      Product”**
**[*]      **
**[*]**
**[*]**
**[*]      **
**[*].**

**"Operating      Committee"**

**"Operating      Profits or Losses"**

**"Option      Agreement"**

**"Original      Agreement"**

**"Original      Effective Date"**

**"Party"**

**"Parties"      **

**"Patent(s)"**

**"Patent      Costs"**

----

**"Patent      Milestone Event"**

**"Phase      II Clinical Trial"**

**"Phase      III Clinical Trial"**

**"Phase      III Milestone Event"**

**"Pivotal      Phase III Clinical Trial" **

**“Potential      New Product”**
**[*],      **

**[*]      **
**[*]**
**[*]      Potential New Product**

**[*]**
**[*]**
**[*]      Potential New Product**
**[*]      **
**[*]      **
**“[*]      Potential New Products”**

**[*]**
**[*]      **
**Potential      New Product”**

**[*]**
**[*]**
**[*]      **

**"Preferred      Stock Purchase Agreement"**

----

**"Proceed      with Formulation Event"**

**"Product      License Application Filing Event"**

**"Regulatory      Approval"**

**"Registration      Rights Agreement"**

**"Royalty-Bearing      Sales"**

**"Sales      Costs"**

**"Sales      Returns and Allowances"**

**"Sales      Representative"**

----

**"Stability      Benchmark Date"**

**"Standstill      Agreement"**

**"Third      Anniversary Date"**

**"Third      Party"**

**“Third      Party Anti-CD20 Products”**
**[*]      **

**"Third      Party Royalties" **

**"Y2B8"**

----

**EXHIBIT      A**

**FINANCIAL      PLANNING, ACCOUNTING AND REPORTING **

**FOR      THE **

**AMENDED      AND RESTATED IDEC/GENENTECH COLLABORATION AGREEMENT**

**A.1.**
**Principles      of Reporting**

| **A.1                  (a)** **       Income                  Statement**                                                                                                                                                                                                                                                                                                                                                                                                                                |   |      |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | IDEC   | Genentech | Total |
| Gross                  Salesless                  Sales Returns and Allowances=                  Net                  Salesless                  Cost of Sales=                  Gross Profitsless                  Marketing Costsless                  Sales Costsless                  Development Costs chargeable to GenIDECless                  Other Operating Income/Expense=                  Contributionless                  Distribution Costsless                  Administration Costs=                  Operating Profit (Loss) |   |      |   |

----

**A.1      (b)**
**Subcomponent      Reporting**

**[*]      **

**A.2.**
**Frequency      of Reporting**

| Reporting                Event                                           | Frequency | Timing                of Submission                                                                                                                                                                                               |
|--------------------------------------------------------------------------|-----------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Actuals                                                                  | Quarterly | Q1-Q3:                        +30                daysQ4:                               +45                days |
| Forecasts(rest                of year - by month)                        | Quarterly | Mid                Quarter                                                                                                                                                                                                        |
| Budgets(one                year - by month)                              | Annually  | October                31st                                                                                                                                                                                                       |
| Long                Range Plan(current                year plus 5 years) | Annually  | July                31st                                                                                                                                                                                                          |

----

| -   | Actual                Results |
|---------------|-------------------------------|

| -   | Forecasts |
|---------------|-----------|

| -   | Budget |
|---------------|--------|

| -   | Inventory                Levels |
|---------------|---------------------------------|

| -   | Sales                Returns and Allowances |
|---------------|---------------------------------------------|
| -   | Other              financial matters, including each Party's methodologies for charging              costs              and allocating Sales Representatives to GenIDEC for actuals, forecasts,              budgets and long range plans and the results of applying such              methodologies. |
|---------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**A.3.**
**Budget      and Long Range Plan**

**[*]**

**[*]**

----

**A.4.**
**Definitions**

**A.4.1      **
**"Administration      Costs" **
**[*]      **
**[*]**

**A.4.2**
**"Allocable      Overhead" **

**A.4.3.**
**"Cost      of Goods Sold" **

**A.4.4.**
**"Cost      of Sales" **

**A.4.5.**
**"Development      Costs" **

----

**A.4.6.**
**"Distribution      Costs" **
**[*]**

**A.4.7.**
**"Gross      Sales"**

**A.4.8.**
**"Marketing      Costs"**

**A.4.9.**
**"Net      Sales" **

**A.4.10.**
**"Operating      Profit or Loss" **

----

**A.4.11.      **
**"Other      Operating Income/Expense" **

**A.4.12.**
**"Sales      Costs" **

**A.4.13.**
**"Sales      Returns and Allowances"**

**A.5.**
**Foreign      Exchange**

**A.6**
**Audit      and Interim Reviews**

----

**A.6.1**

**A.6.2**
**[*]      **

**A.6.3**

**A.6.4**

**A.7.**
**Payments      between the Parties**

**A.8.**
**Accounting      for Development Costs, Marketing Costs and Sales Costs**

----

**A.9.**
**Sharing      of Operating Profits and Losses**

**A.9.1**
**Licensed      Products**
**[*]**

**A.9.2**
**New      Products Prior to the First New Product FDA Approval. **
** **

**A.9.3**
**All      Franchise Products following the First New Product FDA      Approval**

** **

----

** **
** **

** **

** **

**A.10.**
**Start      of Operations**

**A.11.**
**Guidelines      for Charging Costs**

----

|   | **A.11.1** | If                    an                    expense is specifically and exclusively (i.e., for no other product)                    used                    for the development or commercialization of a Franchise                    Product                    in the Field in the Co-Promotion Territory, then 100% of the                    expense will                    be charged to GenIDEC. |
|--------|------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | **A.11.2** | If                  an                  expense is specifically and exclusively (i.e., for no other product)                  used                  for the development or commercialization of a Franchise                  Product                  in the Field in both the Co-Promotion Territory and the Licensed                  Territory, then the following shall                  apply: |
|--------|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   | **(a)** | If                  the                  portion of that expense used for the development or commercialization                  of                  such Franchise                  Product                  in the Field in the Licensed Territory can be objectively determined                  through specific means (e.g., man hours of effort, amounts consumed,                  etc.), then the amount so used will be charged to Genentech and                  the                  remaining portion will be charged to                  GenIDEC. |
|--------|--------|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   | **(b)** | If                  the                  Franchise Product is a Licensed Product and if the portion of that                  expense                  used for the development or commercialization of such Franchise                  Product                  in the Field in the Licensed Territory cannot be objectively determined                  through specific means, then only the direct and incremental costs                  related                  to such Franchise                  Product                  in the Field in the Licensed Territory will be charged to Genentech                  and                  the remaining portion will be charged to                  GenIDEC. |
|--------|--------|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   | **(c)** | If                  the                  Franchise Product is a New Product and if the portion of that expense                  used                  for the development or commercialization of such Franchise Product                  in the                  Field in the Licensed Territory cannot be objectively determined                  through                  specific means, then only the direct and incremental costs related                  to such                  Franchise Product in the Field in the Co-Promotion Territory will                  be                  charged to GenIDEC and the remaining portion will be charged to                  Genentech. |
|--------|--------|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | **A.11.3** | If                    an                    expense within the Co-Promotion Territory is not specifically                    and                    exclusively (i.e., for other products in addition to a Franchise                    Product)                    used for the development or commercialization of a Franchise                    Product                    in the Field in the Co-Promotion Territory, then the following                    shall                    apply: |
|--------|------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   | **(a)** | If                  the                  portion of that expense used for the development or commercialization                  of a                  Franchise                  Product                  in the Field in the Co-Promotion Territory can be objectively determined                  through specific means (e.g., man hours of effort, amounts consumed,                  etc.), then the amount so used will be charged to                  GenIDEC. |
|--------|--------|---------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   | **(b)** | If                  the                  portion of that expense used for the development or commercialization                  of a                  Franchise                  Product                  in the Field in the Co-Promotion Territory cannot be objectively                  determined through specific means, then only the direct and incremental                  costs related to the Franchise                  Product                  in the Field shall be charged to                  GenIDEC. |
|--------|--------|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**Exhibit      B**

**C2B8**

----

**Exhibit      D**

**IDEC      - Third Party License Agreements**

----

**Exhibit      G**

**Excluded      Patents **

**Cabilly      Patents**

**Itakura/Riggs      Patents**

----