Document:

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                                                                     Exhibit 4.3

           RESTATED CERTIFICATE OF DESIGNATION, PREFERENCES AND RIGHTS
                        OF PARTICIPATING PREFERRED STOCK

                                       OF

                              SPHERION CORPORATION

                ------------------------------------------------

         Spherion Corporation, a corporation organized and existing under The
General Corporation Law of the State of Delaware (the "Company"), in accordance
with the provisions of Section 151(g) thereof, DOES HEREBY CERTIFY:

         (i) That the name under which the Company was originally incorporated
is Interim Systems Corporation; and the date of filing the original certificate
of incorporation of the Company with the Secretary of State of the State of
Delaware was September 15, 1987 and that the Company changed its name on June
15, 1992 to Interim Services Inc. and changed its name again on July 7, 2000 to
Spherion Corporation. A Restated Certificate of Incorporation of the Company was
filed with the Secretary of State of the State of Delaware on November 4, 1993,
and Certificate of Amendments to said Restated Certificate of Incorporation were
filed with said office of the Secretary State on September 12, 1996, May 19,
1998 and July 6, 1999, respectively;

         (ii) That pursuant to the authority conferred upon the Board of
Directors by the Certificate of Incorporation, as amended, of the Company, the
said Board of Directors on February 17, 1994, adopted the following resolution
creating a series of two hundred fifty thousand (250,000) shares of voting
Preferred Stock designated as Participating Preferred Stock and a Certificate of
Designations, Preferences and Rights of the Participating Preferred Stock, $.01
par value was filed with the Delaware Secretary of State on March 25, 1994;

         (iii) That the Board of Directors of said Company at a meeting held on
August 7, 1997 duly adopted a resolution authorizing and directing an increase
in the number of shares designated as Participating Preferred Stock, $.01 par
value, of the Company, from two-hundred, fifty thousand (250,000) shares to
five-hundred-thousand (500,000) shares, in accordance with the provisions of
Section 151 of The General Corporation Law of the State of Delaware and that a
Certificate of Increase of Shares Designated as Participating Preferred Stock
was filed on September 23, 1997 with the Delaware Secretary of State;

         (iv) That effective as of July 7, 2000, a wholly owned subsidiary of
the Company, Spherion Corporation, merged with and into the Company and
effective upon the merger, the Company changed its name to Spherion Corporation;
and

         (v) That the Board of Directors of said Company at a meeting held on
May 23, 2000 duly adopted resolutions approving a Restated Certificate of
Incorporation, integrating the amendments made since the last restatement of the
Certificate of Incorporation, including the

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name change effective as of July 7, 2000, and ratifying and confirming the
resolutions referenced above and authorizing the restatement of the Certificate
of Designation, Preferences and Rights of Participating Preferred Stock of the
Company as heretofore amended and/or supplemented, which is hereby restated and
integrated into the single instrument which is hereinafter set forth, and which
is entitled "Restated Certificate of Designation, Preferences and Rights of
Participating Preferred Stock of Spherion Corporation," without further
amendment and without any discrepancy between the provisions of the Certificate
of Designation as heretofore amended and supplemented and the provisions of the
said single instrument hereinafter set forth:

         RESOLVED, that pursuant to the authority vested in the Board of
Directors of the Company in accordance with the provisions of its Certificate of
Incorporation, as amended, a series of voting Preferred Stock of the Company be
and it is hereby created, and that the designation and amount thereof and the
powers, preferences and relative, participating, optional and other special
rights of the shares of such series, and the qualifications, limitations or
restrictions thereof are as follows:

         Section 1. Designation and Amount. There shall be a series of the
voting preferred stock of the Company which shall be designated as
"Participating Preferred Stock," $.01 par value per share, and the number of
shares constituting such series shall be 500,000. Such number of shares may be
increased or decreased by resolution of the Board of Directors; provided, that
no decrease shall reduce the number of shares of Participating Preferred Stock
to a number less than that of the shares then outstanding plus the number of
shares issuable upon exercise of outstanding rights, options or warrants or upon
conversion of outstanding securities issued by the Company.

         Section 2. Dividends and Distributions.

         (a) Subject to the rights of the holders of any shares of any series of
preferred stock of the Company ranking prior and superior to the Participating
Preferred Stock with respect to dividends, the holders of shares of
Participating Preferred Stock, in preference to the holders of shares of Common
Stock, $.01 par value per share (the "Common Stock"), of the Company and of any
other junior stock, shall be entitled to receive, when, as and if declared by
the Board of Directors out of funds legally available for the purpose, quarterly
dividends payable in cash on the first day of December, March, June and
September in each year (each such date being referred to herein as a "Quarterly
Dividend Payment Date"), commencing on the first Quarterly Dividend Payment Date
after the first issuance of a share or fraction of a share of Participating
Preferred Stock, in an amount per share (rounded to the nearest cent) equal to
the greater of (a) $1.00 or (b) subject to the provision for adjustment
hereinafter set forth, 100 times the aggregate per share amount of all cash
dividends and 100 times the aggregate per share amount (payable in kind) of all
non-cash dividends or other distributions, other than a dividend payable in
shares of Common Stock or a subdivision of the outstanding shares of Common
Stock (by reclassification or otherwise), declared on the Common Stock since the
immediately preceding Quarterly Dividend Payment Date or, with respect to the
first Quarterly Dividend Payment Date, since the first issuance of any share or
fraction of a share of Participating Preferred Stock. In the event the Company
shall at any time after April 1, 1994 (the "Rights Declaration Date") declare or
pay any dividend on the Common Stock payable in shares of Common Stock, or
effect a subdivision or

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combination or consolidation of the outstanding shares of Common Stock (by
re-classification or otherwise than by payment of a dividend in shares of Common
Stock) into a greater or lesser number of shares of Common Stock, then in each
such case the amount to which holders of shares of Participating Preferred Stock
were entitled immediately prior to such event under clause (b) of the preceding
sentence shall be adjusted by multiplying such amount by a fraction, the
numerator of which is the number of shares of Common Stock outstanding
immediately after such event and the denominator of which is the number of
shares of Common Stock that were outstanding immediately prior to such event.

                  (b)      The Company shall declare a dividend or distribution
                           on the Participating Preferred Stock as provided in
                           paragraph (a) of this Section immediately after it
                           declares a dividend or distribution on the Common
                           Stock (other than a dividend payable in shares of
                           Common Stock); provided that, in the event no
                           dividend or distribution shall have been declared an
                           the Common Stock during the period between any
                           Quarterly Dividend Payment Date and the next
                           subsequent Quarterly Dividend Payment Date, a
                           dividend of $1.00 per share on the Participating
                           Preferred Stock shall nevertheless be payable on such
                           subsequent Quarterly Dividend Payment Date.

         (c) Dividends shall begin to accrue and be cumulative on outstanding
shares of Participating Preferred Stock from the Quarterly Dividend Payment Date
next preceding the date of issue of such shares, unless the date of issue of
such shares is prior to the record date for the first Quarterly Dividend Payment
Date, in which case dividends on such shares shall begin to accrue from the date
of issue of such shares, or unless the date of issue is a Quarterly Dividend
Payment Date or is a date after the record date for the determination of holders
of shares of Participating Preferred Stock entitled to receive a quarterly
dividend and before such Quarterly Dividend Payment Date, in either of which
events such dividends shall begin to accrue and be cumulative from such
Quarterly Dividend Payment Date. Accrued but unpaid dividends shall not bear
interest. Dividends paid on the shares of Participating Preferred Stock in an
amount less than the total amount of such dividends at the time accrued and
payable on such shares shall be allocated pro rata on a share-by-share basis
among all such shares at the time outstanding. The Board of Directors may fix a
record date for the determination of holders of shares of Participating
Preferred Stock entitled to receive payment of a dividend or distribution
declared thereon, which record date shall be not more than sixty days prior to
the date fixed for the payment thereof.

         Section 3. VOTING RIGHTS. The holders of shares of Participating
Preferred Stock shall have the following voting rights:

         (a) Each share of Participating Preferred Stock shall entitle the
holder thereof to 100 votes on all matters submitted to a vote of the
stockholders of the Company.

         (b) Except as otherwise provided herein, in the Company's Certificate
of Incorporation or by law, the holders of shares of Participating Preferred
Stock, the holders of shares of Common Stock, and the holders of shares of any
other capital stock of the Company

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having general voting rights, shall vote together as one class on all matters
submitted to a vote of stockholders of the Company.

         (c) Except as otherwise set forth herein or in the Company's
Certificate of Incorporation, and except as otherwise provided by law, holders
of Participating Preferred Stock shall have no special voting rights and their
consent shall not be required (except to the extent they are entitled to vote
with holders of Common Stock as set forth herein) for taking any corporate
action.

         Section 4. CERTAIN RESTRICTIONS.

         (a) Whenever quarterly dividends or other dividends or distributions
payable on the Participating Preferred Stock as provided in Section 2 are in
arrears, thereafter and until all accrued and unpaid dividends and
distributions, whether or not declared, on shares of Participating Preferred
Stock outstanding shall have been paid in full, the Company shall not:

                           (i) declare or pay dividends on, make any other
         distributions on, or redeem or purchase or otherwise acquire for
         consideration any shares of stock ranking junior (either as to
         dividends or upon liquidation, dissolution or winding up) to the
         Participating Preferred Stock;

                           (ii) declare or pay dividends on or make any other
         distributions on any shares of stock ranking on a parity (either as to
         dividends or upon liquidation, dissolution or winding up) with the
         Participating Preferred Stock, except dividends paid ratably on the
         Participating Preferred Stock and all such parity stock on which
         dividends are payable or in arrears in proportion to the total amounts
         to which the holders of all such shares are then entitled;

                           (iii) except as permitted in Section 4(a)(iv) below,
         redeem or purchase or otherwise acquire for consideration shares of any
         stock ranking on a parity (either as to dividends or upon liquidation,
         dissolution or winding up) with the Participating Preferred Stock,
         provided that the Company may at any time redeem, purchase or otherwise
         acquire shares of any such parity stock in exchange for shares of any
         stock of the Company ranking junior (either as to dividends or upon
         dissolution, liquidation or winding up) to the Participating Preferred
         Stock; or

                           (iv) purchase or otherwise acquire for consideration
         any shares of Participating Preferred Stock, or any shares of stock
         ranking on a parity with the Participating Preferred Stock, except in
         accordance with a purchase offer made in writing or by publication (as
         determined by the Board of Directors) to all holders of such shares
         upon such terms as the Board of Directors, after consideration of the
         respective annual dividend rates and other relative rights and
         preferences of the respective series and classes, shall determine in
         good faith will result in fair and equitable treatment among the
         respective series or classes.

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         (b) The Company shall not permit any subsidiary of the Company to
purchase or otherwise acquire for consideration any shares of stock of the
Company unless the Company could, under paragraph (a) of this Section 4,
purchase or otherwise acquire such shares at such time and in such manner.

         Section 5. REACQUIRED SHARES. Any shares of Participating Preferred
Stock purchased or otherwise acquired by the Company in any manner whatsoever
shall be retired and cancelled promptly after the acquisition thereof. The
Company shall cause all such shares upon their cancellation to be authorized but
unissued shares of Preferred Stock which may be reissued as part of a new series
of Preferred Stock to be created by resolution or resolutions of the Board of
Directors, subject to the conditions and restrictions on issuance set forth
herein.

         Section 6. LIQUIDATION, DISSOLUTION OR WINDING UP.

         (a) Upon any liquidation (voluntary or otherwise), dissolution or
winding up of the Company, no distribution shall be made to the holders of
shares of stock ranking junior (either as to dividends or upon liquidation,
dissolution or winding up) to the Participating Preferred Stock unless, prior
thereto, the holders of shares of Participating Preferred Stock shall have
received per share, the greater of $100.00 or 100 times the payment made per
share of Common Stock, plus an amount equal to accrued and unpaid dividends and
distributions thereon, whether or not declared, to the date of such payment (the
"Liquidation Preference"). Following the payment of the full amount of the
Liquidation Preference, no additional distributions shall be made to the holders
of shares of Participating Preferred Stock, unless, prior thereto, the holders
of shares of common Stock shall have received an amount per share (the "Common
Adjustment") equal to the quotient obtained by dividing (i) the Liquidation
Preference by (ii) 100 (as appropriately adjusted as set forth in subparagraph C
below to reflect such events as stock dividends, and subdivisions, combinations
and consolidations with respect to the Common Stock) (such number in clause (ii)
being referred to as the "Adjustment Number"). Following the payment of the full
amount of the Liquidation Preference and the Common Adjustment in respect of all
outstanding shares of Participating Preferred Stock and Common Stock,
respectively, holders of Participating Preferred Stock and holders of shares of
Common Stock shall receive their ratable and proportionate share of the
remaining assets to be distributed in the ratio of the Adjustment Number to 1
with respect to such Participating Preferred Stock and Common Stock, on a per
share basis, respectively.

         (b) In the event there are not sufficient assets available to permit
payment in full of the Liquidation Preference and the liquidation preferences of
all other series of preferred stock, if any, which rank on a parity with the
Participating Preferred Stock, then such remaining assets shall be distributed
ratably to the holders of such parity shares in proportion to their respective
liquidation preferences. In the event there are not sufficient assets available
to permit payment in full of the Common Adjustment, then such remaining assets
shall be distributed ratably to the holders of Common Stock.

         (c) In the event the Company shall at any time after the Rights
Declaration Date declare or pay any dividend on Common Stock payable in shares
of Common Stock, or effect a subdivision or combination or consolidation of the
outstanding shares of Common Stock (by re-classification or otherwise then by
payment of a dividend in shares of Common Stock) into a

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greater or lesser number of shares of Common Stock, then in each such case the
Adjustment Number in effect immediately prior to such event shall be adjusted by
multiplying such Adjustment Number by a fraction, the numerator of which is the
number of shares of Common Stock outstanding immediately after such event and
the denominator of which is the number of shares of Common Stock that are
outstanding immediately prior to such event.

         Section 7. CONSOLIDATION, MERGER, ETC. In case the Company shall enter
into any consolidation, merger, combination or other transaction in which the
shares of Common Stock are exchanged for or changed into other stock or
securities, cash and/or any other property, then in any such case the shares of
Participating Preferred Stock shall at the same time be similarly exchanged or
changed in an amount per share (subject to the provision for adjustment
hereinafter set forth) equal to 100 times the aggregate amount of stock,
securities, cash and/or any other property (payable in kind), as the case may
be, into which or for which each share of Common Stock is exchanged or changed.
In the event the Company shall at any time after the Rights Declaration Date
declare or pay any dividend on Common Stock payable in shares of Common Stock,
or effect a subdivision or combination or consolidation of the outstanding
shares of Common Stock (by re-classification or otherwise than by payment of a
dividend in shares of Common Stock) into a greater or lesser number of shares of
Common Stock, then in each such case the amount set forth in the preceding
sentence with respect to the exchange or change of shares of Participating
Preferred Stock shall be adjusted by multiplying such amount by a fraction, the
numerator of which is the number of shares of Common Stock outstanding
immediately after such event and the denominator of which is the number of
shares of Common Stock that are outstanding immediately prior to such event.

         Section 8. REDEMPTION. The shares of Participating Preferred Stock
shall not be redeemable.

         Section 9. RANKING. The Participating Preferred Stock shall rank junior
to all other series of the Company's Preferred Stock as to the payment of
dividends and the distribution of assets, unless the terms of any such series
shall provide otherwise.

         Section 10. AMENDMENT. The Certificate of Incorporation of the Company
shall not be further amended in any manner which would materially alter or
change the powers, preferences or special rights of the Participating Preferred
Stock so as to affect them adversely without the affirmative vote of the holders
of a majority or more of the outstanding shares of Participating Preferred Stock
voting separately as a class.

         Section 11. FRACTIONAL SHARES. Participating Preferred Stock may be
issued in fractions of a share which shall entitle the holder, in proportion to
such holder's fractional shares, to exercise voting rights, receive dividends,
participate in distributions and to have the benefit of all other rights of
holders of Participating Preferred Stock.

         IN WITNESS WHEREOF, Spherion Corporation has caused this Restated
Certificate of Designation, Preferences and Rights of Participating Preferred
Stock to be executed by Roy G.

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Krause, its Executive Vice-President and Chief Financial Officer, and attested
by its Secretary this 7th day of July, 2000.

                                          SPHERION CORPORATION

                                          By: /s/ Roy G. Krause
                                             ----------------------------------
                                          Name: Roy G. Krause
                                               --------------------------------
                                          Title: Executive Vice-President and
                                                 Chief Financial Officer
                                                -------------------------------
ATTEST:

/s/ Lisa G. Iglesias
----------------------------------
Lisa G. Iglesias, Secretary

                                       7<PAGE>   1
                                                                 Exhibit 10.5(b)

                         VIASOURCE COMMUNICATIONS, INC.
                             2000 STOCK OPTION PLAN

         1.       ESTABLISHMENT, EFFECTIVE DATE AND TERM

         VIASOURCE COMMUNICATIONS, INC., a New Jersey corporation ("Viasource")
hereby establishes the "Viasource Communications, Inc. 2000 Stock Option Plan"
(the "Plan"). The effective date of the Plan shall be May 23, 2000 (the
"Effective Date"), which is the date that the Plan was approved and adopted by
the Board of Directors of Viasource (the "Board"). Unless earlier terminated
pursuant to Section 17 hereof, the Plan shall terminate on May 23, 2010.

         2.       PURPOSE

         The purpose of the Plan is to advance the interests of Viasource by
providing Eligible Individuals (as defined in Section 6 below) with an
opportunity to acquire or increase a proprietary interest in Viasource, which
thereby will create a stronger incentive to expend maximum effort for the growth
and success of Viasource and Viasource's subsidiaries, and will encourage such
individuals to remain in the employ of Viasource or one or more of its
subsidiaries.

         3.       TYPE OF OPTIONS

         Each stock option granted under the Plan (an "Option") may be
designated by the Board, in its sole discretion, either as (i) an "incentive
stock option" ("Incentive Stock Options") within the meaning of Section 422 of
the Internal Revenue Code of 1986, as amended from time to time (the "Code"), or
(ii) as a non-qualified stock option which is not intended to meet the
requirements of Section 422 of the Code; PROVIDED that Incentive Stock Options
may only be granted to employees of Viasource, any "subsidiary corporation" as
defined in Section 424 of the Code (a "Subsidiary") or any "parent corporation"
as defined in Section 424 of the Code (a "Parent") (Viasource, Parent and
Subsidiary are collectively referred to as the "Company"). In the absence of any
designation, Options granted under the Plan will be deemed to be non-qualified
stock options. The Plan shall be administered and interpreted so that all
Incentive Stock Options granted under the Plan will qualify as incentive stock
options under Section 422 of the Code. Options designated as Incentive Stock
Options that fail to continue to meet the requirements of Section 422 of the
Code shall be redesignated as non-qualified stock options automatically on the
date of such failure to continue to meet such requirements without further
action by the Board.

         4.       ADMINISTRATION

                  (a)      BOARD. The Plan shall be administered by the Board,
                           which shall have the full power and authority to take
                           all actions, and to make all determinations required
                           or provided for under the Plan or any Option granted
                           or Option

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                           Agreement (as defined in Section 9 below) entered
                           into under the Plan and all such other actions and
                           determinations not inconsistent with the specific
                           terms and provisions of the Plan deemed by the Board
                           to be necessary or appropriate to the administration
                           of the Plan or any Option granted or Option Agreement
                           entered into hereunder. The Board may correct any
                           defect or supply any omission or reconcile any
                           inconsistency in the Plan or in any Option Agreement
                           in the manner and to the extent it shall deem
                           expedient to carry the Plan into effect and shall be
                           the sole and final judge of such expediency. All such
                           actions and determinations shall be by the
                           affirmative vote of a majority of the members of the
                           Board present at a meeting at which any issue
                           relating to the Plan is properly raised for
                           consideration or without a meeting by written consent
                           of the Board executed in accordance with Viasource's
                           Articles of Incorporation and By-Laws and applicable
                           law. The interpretation and construction by the Board
                           of any provision of the Plan or of any Option granted
                           or Option Agreement entered into hereunder shall be
                           final and conclusive.

                  (b)      COMMITTEES. The Board may, in its discretion, from
                           time to time appoint one or more committees (the
                           "Committees"). Where appropriate, any reference to
                           the Board in this Plan or an Option Agreement shall
                           also mean such Committees as appointed by the Board.
                           In the event that Viasource is a "publicly held
                           corporation" as defined in Section 162(m)(2) of the
                           Code (a "Public Company"), the Board shall appoint a
                           committee consisting of not less than three members
                           of the Board, none of whom shall be an officer or
                           other salaried employee of the Company, and each of
                           whom shall qualify in all respects as a "non-employee
                           director" and an "outside director" as defined in
                           Rule 16b-3 promulgated under the Securities Exchange
                           Act of 1934, as amended (the "Exchange Act"), and an
                           "outside director" for purposes of Section 162(m) of
                           the Code (the "Outside Director Committee"). The
                           Board, in its sole discretion, may provide that the
                           role of the Committees shall be limited to making
                           recommendations to the Board concerning any
                           determinations to be made and actions to be taken by
                           the Board pursuant to or with respect to the Plan, or
                           the Board may delegate to the Committees such powers
                           and authorities related to the administration of the
                           Plan, as set forth in Section 4(a) above, as the
                           Board shall determine, consistent with the Articles
                           of Incorporation and By-Laws of Viasource and
                           applicable law. The Board may remove members, add
                           members, and fill vacancies on the Committees from
                           time to time, all in accordance with Viasource's
                           Articles of Incorporation and By-Laws, and with
                           applicable law. The majority vote of a Committee, or
                           acts reduced to or approved in writing by a majority
                           of the members of a Committee, shall be the valid
                           acts of the Committee.

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                  (c)      NO LIABILITY. No member of the Board or of the
                           Committees shall be liable for any action or
                           determination made in good faith with respect to the
                           Plan or any Option granted or Option Agreement
                           entered into hereunder.

                  (d)      DELEGATION TO THE COMMITTEES. In the event that the
                           Plan or any Option granted or Option Agreement
                           entered into hereunder provides for any action to be
                           taken by or determination to be made by the Board,
                           such action may be taken by or such determination may
                           be made by a Committee if the power and authority to
                           do so has been delegated to such Committee by the
                           Board as provided for in Section 4(b) above. Unless
                           otherwise expressly determined by the Board, any such
                           action or determination by a Committee shall be final
                           and conclusive.

         5.       COMMON STOCK

        The capital stock of Viasource that may be issued pursuant to Options
granted under the Plan shall be shares of common stock, with no par value, of
Viasource (the "Common Stock"), which shares may be treasury shares or
authorized but unissued shares. The total number of shares of Common Stock that
may be issued pursuant to Options granted under the Plan shall be 3,800,000
shares, subject to adjustment as provided in Section 19 below. If any Option
expires, terminates, or is terminated or canceled for any reason prior to
exercise in full, the shares of Common Stock that were subject to the
unexercised portion of such Option shall be available for future Options granted
under the Plan.

         6.       ELIGIBILITY

         Options may be granted under the Plan to (i) any employee, officer, or
director (employee and non-employee directors) of the Company, and (ii) any
independent contractor or consultant performing services for the Company as
determined by the Board from time to time on the basis of their importance to
the business of Viasource (collectively, "Eligible Individuals"), provided that
Incentive Stock Options may only be granted to employees of the Company. An
individual may hold more than one Option, subject to such restrictions as are
provided herein.

         7.       GRANT OF OPTIONS

         Subject to the terms and conditions of the Plan, the Board may, at any
time and from time to time, prior to the date of termination of the Plan, grant
to such Eligible Individuals as the Board may determine ("Optionees"), Options
to purchase such number of shares of Common Stock on such terms and conditions
as the Board may determine. The date on which the Board approves the grant of an
Option (or such later date as is specified by the Board) shall be considered the
date on which such Option is granted. In the event Viasource is a Public
Company, any Option granted to a "covered employee" as defined in Section
162(m)(3) of the Code ("Covered Employee") shall be made by the Outside Director
Committee. In the event Viasource is a Public Company, the

<PAGE>   4

maximum number of shares of Common Stock subject to Options that may be granted
during any calendar year under the Plan to any Covered Employee shall be one
million (1,000,000).

         8.       LIMITATION ON INCENTIVE STOCK OPTIONS

                  (a)      TEN PERCENT STOCKHOLDER. Notwithstanding any other
                           provision of this Plan to the contrary, no individual
                           may receive an Incentive Stock Option under the Plan
                           if such individual, at the time the award is granted,
                           owns (after application of the rules contained in
                           Section 424(d) of the Code) stock possessing more
                           than ten percent (10%) of the total combined voting
                           power of all classes of stock of the Company, unless
                           (i) the purchase price for each share of Common Stock
                           subject to such Incentive Stock Option is at least
                           110 percent (110%) of the fair market value of a
                           share of Common Stock on the date of grant (as
                           determined in good faith by the Board) and (ii) such
                           Incentive Stock Option is not exercisable after the
                           date which is five (5) years from the date of grant.

                  (b)      LIMITATION ON GRANTS. The aggregate fair market value
                           (determined with respect to each Incentive Stock
                           Option at the time such Incentive Stock Option is
                           granted) of the shares of Common Stock with respect
                           to which Incentive Stock Options are exercisable for
                           the first time by an individual during any calendar
                           year (under this Plan or any other plan of the
                           Company) shall not exceed $100,000. If an Incentive
                           Stock Option is granted pursuant to which the
                           aggregate fair market value of shares with respect to
                           which it first becomes exercisable in any calendar
                           year by an individual exceeds such $100,000
                           limitation, the portion of such Option which is in
                           excess of the $100,000 limitation, and any Options
                           issued subsequently in the same calendar year, shall
                           be treated as a non-qualified stock option pursuant
                           to Section 422(d)(1) of the Code. In the event that
                           an individual is eligible to participate in any other
                           stock option plan of the Company which is also
                           intended to comply with the provisions of Section 422
                           of the Code, such $100,000 limitation shall apply to
                           the aggregate number of shares for which Incentive
                           Stock Options may be granted under this Plan and all
                           such other plans.

         9.       OPTION AGREEMENTS
         All Options granted pursuant to the Plan shall be evidenced by written
agreements ("Option Agreements"), to be executed by Viasource and by the
Optionee, in such form or forms as the Board shall from time to time determine.
Option Agreements covering Options granted from time to time or at the same time
need not contain similar provisions; PROVIDED, HOWEVER, that all such Option

<PAGE>   5

Agreements shall comply with all terms of the Plan.

         10.      OPTION PRICE

         The purchase price of each share of Common Stock subject to an Option
(the "Option Price") shall be fixed by the Board and stated in each Option
Agreement, and subject to the provisions of Section 8(a) above, shall be not
less than 100 percent (100%) of the fair market value of a share of Common Stock
on the date the Option is granted. If the Common Stock is then listed on any
national securities exchange, the fair market value shall be the closing price
of a share of Common Stock on such exchange on the last trading day immediately
prior to the date of grant; PROVIDED, HOWEVER, that when granting Incentive
Stock Options, the Board shall determine fair market value in accordance with
the provisions of Section 422 of the Code. If the Common Stock is not listed on
any such exchange, the fair market value shall be determined in good faith by
the Board.

         11.      TERM AND VESTING OF OPTIONS

                  (a)      OPTION PERIOD. Subject to the provisions of Sections
                           8(a) and Section 14 hereof, each Option granted under
                           the Plan shall terminate and all rights to purchase
                           shares thereunder shall cease upon the expiration of
                           ten (10) years from the date such Option is granted,
                           or on such date prior thereto as may be fixed by the
                           Board and stated in the Option Agreement relating to
                           such Option. Notwithstanding the foregoing, the Board
                           may in its discretion, at any time prior to the
                           expiration or termination of any Option, extend the
                           term of any such Option for such additional period as
                           the Board in its discretion may determine; PROVIDED,
                           HOWEVER, that in no event shall the aggregate option
                           period with respect to any Option, including the
                           initial term of such Option and any extensions
                           thereof, exceed (10) years.

                  (b)      VESTING. Each Option Agreement will specify the
                           vesting schedule applicable to Options.
                           Notwithstanding the foregoing, the Board may in its
                           discretion provide that any vesting requirement or
                           other such limitation on the exercise of an Option
                           may be rescinded, modified or waived by the Board, in
                           its sole discretion, at any time and from time to
                           time after the date of grant of such Option, so as to
                           accelerate the time at which the Option may be
                           exercised.

         12.      MANNER OF EXERCISE AND PAYMENT

                  (a)      EXERCISE. An Option that is exercisable hereunder may
                           be exercised by delivery to Viasource on any business
                           day, at its principal office, addressed to the
                           attention of the Stock Option Administrator, of
                           written notice of exercise, which notice shall
                           specify the number of shares with respect to which
                           the Option is being exercised, and shall be
                           accompanied by payment in

<PAGE>   6

                           full of the Option Price of the shares for which the
                           Option is being exercised, by one or more of the
                           methods provided below. The minimum number of shares
                           of Common Stock with respect to which an Option may
                           be exercised, in whole or in part, at any time shall
                           be the lesser of one hundred (100) shares or the
                           maximum number of shares available for purchase under
                           the Option at the time of exercise.

                  (b)      PAYMENT. Payment of the Option Price for the shares
                           of Common Stock purchased pursuant to the exercise of
                           an Option shall be made (i) in cash or in cash
                           equivalents; (ii) to the extent permitted by
                           applicable law and agreed to by the Board in its sole
                           and absolute discretion, through the tender to
                           Viasource of shares of Common Stock, which shares
                           shall be valued, for purposes of determining the
                           extent to which the Option Price has been paid
                           thereby, at their fair market value (determined in
                           the manner described in Section 10 above) on the date
                           of exercise; (iii) to the extent permitted by
                           applicable law and agreed to by the Board in its sole
                           and absolute discretion, by delivering a written
                           direction to Viasource that the Option be exercised
                           pursuant to a "cashless" exercise/sale procedure
                           (pursuant to which funds to pay for exercise of the
                           Option are delivered to Viasource by a broker upon
                           receipt of stock certificates from Viasource) or a
                           "cashless" exercise/loan procedure (pursuant to which
                           the Optionees would obtain a margin loan from a
                           broker to fund the exercise) through a licensed
                           broker acceptable to Viasource whereby the stock
                           certificate or certificates for the shares of Common
                           Stock for which the Option is exercised will be
                           delivered to such broker as the agent for the
                           individual exercising the Option and the broker will
                           deliver to Viasource cash (or cash equivalents
                           acceptable to Viasource) equal to the Option Price
                           for the shares of Common Stock purchased pursuant to
                           the exercise of the Option plus the amount (if any)
                           of federal and other taxes that Viasource may, in its
                           judgment, be required to withhold with respect to the
                           exercise of the Option; (iv) to the extent permitted
                           by applicable law and agreed to by the Board in its
                           sole and absolute discretion, by the delivery of a
                           promissory note of the Optionee to Viasource on such
                           terms as the Board shall specify in its sole and
                           absolute discretion; or (v) by a combination of the
                           methods described in clauses (i), (ii), (iii) and
                           (iv). Payment in full of the Option Price need not
                           accompany the written notice of exercise if the
                           Option is exercised pursuant to the "cashless"
                           exercise/sale procedure described above. An attempt
                           to exercise any Option granted hereunder other than
                           as set forth above shall be invalid and of no force
                           and effect.

                  (c)      ISSUANCE OF CERTIFICATES. Promptly after the exercise
                           of an Option, the

<PAGE>   7

                           individual exercising the Option shall be entitled to
                           the issuance of a certificate or certificates
                           evidencing his ownership of such shares of Common
                           Stock. An individual holding or exercising an Option
                           shall have none of the rights of a stockholder until
                           the shares of Common Stock covered thereby are fully
                           paid and issued to him and, except as provided in
                           Section 19 below, no adjustment shall be made for
                           dividends or other rights for which the record date
                           is prior to the date of such issuance.

         13.      TRANSFERABILITY OF OPTIONS

                  (a)      INCENTIVE STOCK OPTIONS. No Incentive Stock Option
                           shall be assignable or transferable by the Optionee
                           to whom it is granted, other than by will or the laws
                           of descent and distribution.

                  (b)      NON-QUALIFIED STOCK OPTIONS. Unless otherwise
                           permitted by the Board in its sole and absolute
                           discretion, no non-qualified stock option shall be
                           assignable or transferable by the Optionee to whom it
                           is granted, other than by will or the laws of descent
                           and distribution.

         14.      TERMINATION OF EMPLOYMENT, DEATH, OR DISABILITY

                  (a)      GENERAL. Unless otherwise provided in an Option
                           Agreement, upon the termination of the employment or
                           other service of an Optionee with Company, other than
                           by reason of Cause (as defined below), death or
                           "permanent and total disability" (within the meaning
                           of Section 22(e)(3) of the Code) of such Optionee,
                           any Option granted to such Optionee which has vested
                           as of the date upon which the termination occurs
                           shall be exercisable for a period not to exceed
                           ninety (90) days after such termination. Upon such
                           termination the Optionee's unvested Options shall
                           expire and the Optionee shall have no further right
                           to purchase shares of Common Stock pursuant to such
                           unvested Option. Notwithstanding the provisions of
                           this Section 14, the Board may provide, in its
                           discretion, that following the termination of
                           employment or service of an Optionee with Company
                           (for any reason), an Optionee may exercise an Option,
                           in whole or in part, at any time subsequent to such
                           termination of employment or service and prior to
                           termination of the Option pursuant to Section 11(a)
                           above, either subject to or without regard to any
                           vesting or other limitation on exercise imposed
                           pursuant to Section 11(b) above. Unless otherwise
                           determined by the Board, temporary absence from
                           employment or service because of illness, vacation,
                           approved leaves of absence, military service and
                           transfer of employment shall not constitute a
                           termination of employment or service with the
                           Company.

<PAGE>   8

                  (b)      CAUSE. Upon termination of the employment or other
                           service of an Optionee with the Company for Cause,
                           any Option granted to the Optionee shall expire
                           immediately and the Optionee shall have no further
                           right to purchase shares of Common Stock pursuant to
                           such Options. For purposes of the Plan, "Cause" means
                           (i) failure or refusal of the Optionee to perform the
                           duties and responsibilities that the Company requires
                           to be performed by him, (ii) gross negligence or
                           willful misconduct by the Optionee in the performance
                           of his duties, (iii) commission by the Optionee of an
                           act of dishonesty affecting the Company, or the
                           commission of an act constituting common law fraud or
                           a felony, or (iv) the Optionee's commission of an act
                           (other than the good faith exercise of his business
                           judgment in the exercise of his responsibilities)
                           resulting in material damages to the Company.
                           Notwithstanding the above, if an Optionee and the
                           Company have entered into an employment or consulting
                           agreement which defines the term "Cause" for purposes
                           of such employment or consulting agreement, "Cause"
                           shall be defined pursuant to the definition in such
                           employment agreement with respect to such Optionee's
                           Options. The Board shall determine whether Cause
                           exists for purposes of this Plan.

                  (c)      DEATH. If an Optionee dies while in the employ or
                           service of the Company all options held by such
                           Optionee shall vest upon the date of the Optionee's
                           death. The Optionee's estate or the devisee named in
                           the Optionee's valid last will and testament or the
                           Optionee's heir at law who inherits the Option has
                           the right, at any time within a period not to exceed
                           one (1) year after the date of such Optionee's death
                           and prior to termination of the Option pursuant to
                           Section 11(a) above, to exercise, in whole or in
                           part, any portion of the Option held by such Optionee
                           at the date of such Optionee's death.

                  (d)      DISABILITY. If an Optionee terminates employment or
                           service with the Company by reason of the "permanent
                           and total disability" (within the meaning of Section
                           22(e)(3) of the Code) of such Optionee, all Options
                           held by such Optionee shall vest upon such
                           termination. The Optionee has the right at any time
                           within a period not to exceed one (1) year after a
                           termination of employment or service by reason of
                           "permanent and total disability" and prior to
                           termination of the Option pursuant to Section 11(a)
                           above, to exercise, in whole or in part, any portion
                           of the Option held by such Optionee at the date of
                           termination. Whether a termination of employment or
                           service is to be considered by reason of "permanent
                           and total disability" for purposes of this Plan shall
                           be determined by the Board, which determination shall
                           be final and conclusive.

<PAGE>   9

         15.      USE OF PROCEEDS

         The proceeds received by Viasource from the sale of Common Stock
pursuant to Options granted under the Plan shall constitute general funds of
Viasource.

         16.      REQUIREMENTS OF LAW

                  (a)      VIOLATIONS OF LAW. The Company shall not be required
                           to sell or issue any shares of Common Stock under any
                           Option if the sale or issuance of such shares would
                           constitute a violation by the individual exercising
                           the Option or the Company of any provisions of any
                           law or regulation of any governmental authority,
                           including without limitation any federal or state
                           securities laws or regulations. Any determination in
                           this connection by the Board shall be final, binding,
                           and conclusive. The Company shall not be obligated to
                           take any affirmative action in order to cause the
                           exercise of an Option or the issuance of shares
                           pursuant thereto to comply with any law or regulation
                           of any governmental authority.

                  (b)      REGISTRATION. At the time of any exercise of any
                           Option, the Company may, if it shall determine it
                           necessary or desirable for any reason, require the
                           Optionee (or his or her heirs, legatees or legal
                           representative, as the case may be), as a condition
                           to the exercise thereof, to deliver to the Company a
                           written representation of present intention to
                           purchase the shares for their own account as an
                           investment and not with a view to, or for sale in
                           connection with, the distribution of such shares,
                           except in compliance with applicable federal and
                           state securities laws with respect thereto. In the
                           event such representation is required to be
                           delivered, an appropriate legend may be placed upon
                           each certificate delivered to the Optionee (or his or
                           her heirs, legatees or legal representative, as the
                           case may be) upon his or her exercise of part or all
                           of the Option and a stop transfer order may be placed
                           with the transfer agent. Each Option shall also be
                           subject to the requirement that, if at any time the
                           Company determines, in its discretion, that the
                           listing, registration or qualification of the shares
                           subject to the Option upon any securities exchange or
                           under any state or federal law, or the consent or
                           approval of any governmental regulatory body is
                           necessary or desirable as a condition of or in
                           connection with, the issuance or purchase of the
                           shares thereunder, the Option may not be exercised in
                           whole or in part unless such listing, registration,
                           qualification, consent or approval shall have been
                           effected or obtained free of any conditions not
                           acceptable to Company in its sole discretion. The
                           Company shall not be obligated to take any
                           affirmative action in order to cause the
                           exercisability or vesting of an Option or to cause
                           the exercise of an Option or the issuance of shares
                           pursuant thereto to comply with any law or regulation
                           of any governmental authority.

<PAGE>   10

                  (c)      WITHHOLDING. The Board may make such provisions and
                           take such steps as it may deem necessary or
                           appropriate for the withholding of any taxes that the
                           Company is required by any law or regulation of any
                           governmental authority, whether federal, state or
                           local, domestic or foreign, to withhold in connection
                           with the exercise of any Option, including, but not
                           limited to: (i) the withholding of delivery of shares
                           of Common Stock upon exercise of Options until the
                           holder reimburses the Company for the amount the
                           Company is required to withhold with respect to such
                           taxes, (ii) the canceling of any number of shares of
                           Common Stock issuable upon exercise of such Options
                           in an amount sufficient to reimburse the Company for
                           the amount it is required to so withhold, (iii)
                           withholding the amount due from any such person's
                           wages or compensation due to such person, or (iv)
                           requiring the Optionee to pay the Company cash in the
                           amount the Company is required to withhold with
                           respect to such taxes.

                  (d)      GOVERNING LAW. This Plan shall be governed by, and
                           construed and enforced in accordance with, the laws
                           of the State of Florida.

         17.      AMENDMENT AND TERMINATION OF THE PLAN
         The Board may, at any time and from time to time, amend, suspend or
terminate the Plan as to any shares of Common Stock as to which Options have not
been granted; PROVIDED, HOWEVER, that the approval by a majority of the votes
present and entitled to vote at a duly held meeting of the stockholders of
Viasource at which a quorum representing a majority of all outstanding voting
stock is, either in person or by proxy, present and voting on the amendment, or
by written consent in accordance with applicable state law and the Articles of
Incorporation and By-Laws of Viasource shall be required for any amendment (i)
that changes the requirements as to Eligible Individuals to receive Options
under the Plan, (ii) that increases the maximum number of shares of Common Stock
in the aggregate that may be sold pursuant to Options that are granted under the
Plan (except as permitted under Section 19 hereof), or (iii) if approval of such
amendment is necessary to comply with federal or state law (including without
limitation Section 162(m) of the Code and Rule 16b-3 under the Exchange Act) or
with the rules of any stock exchange or automated quotation system on which the
Common Stock may be listed or traded. Except as permitted under Section 19
hereof, no amendment, suspension or termination of the Plan shall, without the
consent of the holder of the Option, alter or impair rights or obligations under
any Option theretofore granted under the Plan.

         18.      EFFECT OF INITIAL PUBLIC OFFERING

         If Viasource should become a Public Company, no Options shall be
granted to a Covered Employee after the first meeting of shareholders at which
directors are elected that occurs after the close of the third calendar year
following the calendar year in which an "Initial Public Offering" (as defined
below) occurs, or if Viasource becomes a Public Company without an Initial
Public

<PAGE>   11

Offering, the first calendar year in which Viasource becomes publicly
held, unless Viasource satisfies the shareholder approval requirement as set
forth in Regulation Section 1.162-27(e)(4)(i) of the Code prior to such
amendment of the Plan. An "Initial Public Offering" shall be deemed to have
occurred if there is a closing of an underwritten public offering by Viasource
pursuant to a registration statement filed and declared effective under the
Securities Act of 1933, as amended, covering the offer and sale of Viasource's
Common Stock for the account of Viasource for cash.

         19.      RECAPITALIZATION, REORGANIZATIONS, CHANGE IN CONTROL AND OTHER
                  CORPORATE EVENTS

                  (a)      RECAPITALIZATION. If the outstanding shares of Common
                           Stock are increased or decreased or changed into or
                           exchanged for a different number or kind of shares or
                           other securities of Viasource by reason of any
                           recapitalization, reclassification, reorganization
                           (other than as described in Section 19(b) below),
                           stock split, reverse split, combination of shares,
                           exchange of shares, stock dividend or other
                           distribution payable in capital stock of Viasource,
                           or other increase or decrease in such shares effected
                           without receipt of consideration by Viasource,
                           occurring after the Effective Date, an appropriate
                           and proportionate adjustment shall be made by the
                           Board (i) in the aggregate number and kind of shares
                           of Common Stock available under the Plan, (ii) in the
                           number and kind of shares of Common Stock issuable
                           upon exercise of outstanding Options granted under
                           the Plan, and (iii) in the Option Price per share of
                           outstanding Options granted under the Plan.

                  (b)      REORGANIZATION. Unless otherwise provided in an
                           Option Agreement, in the event of a Reorganization
                           (as defined below) of Viasource, the Board may in its
                           sole and absolute discretion, provide on a case by
                           case basis that some or all outstanding Options may
                           become immediately exercisable, without regard to any
                           limitation on exercise imposed pursuant to Section
                           11(b). In the event of a Reorganization of Viasource,
                           the Board may, in its sole and absolute discretion,
                           provide on a case by case basis that Options shall
                           terminate upon a Reorganization, provided however,
                           that Optionee shall have the right, immediately prior
                           to the occurrence of such Reorganization and during
                           such reasonable period as the Board in its sole
                           discretion shall determine and designate, to exercise
                           any vested Option in whole or in part. In the event
                           that the Board does not terminate an Option upon a
                           Reorganization of Viasource, then each outstanding
                           Option shall upon exercise thereafter entitle the
                           holder thereof to such number of shares of Common
                           Stock or other securities or property to which a
                           holder of shares of Common Stock would have been
                           entitled to upon such Reorganization. For purposes of
                           this Plan a "Reorganization" of an entity shall be
                           deemed to occur if such entity is a party to a
                           merger, consolidation, reorganization, or other
                           business

<PAGE>   12

                           combination with one or more entities in which said
                           entity is not the surviving entity, if such entity
                           disposes of substantially all of its assets, or if
                           such entity is a party to a spin-off, split-off,
                           split-up or similar transaction; provided, however,
                           that the transaction shall not be a Reorganization if
                           Viasource, any Parent or any Subsidiary is the
                           surviving entity.

                  (c)      CHANGE IN CONTROL. Unless otherwise provided in an
                           Option Agreement, in the event of a Change in Control
                           (as defined below) of Viasource, the Board may, in
                           its sole and absolute discretion, provide on a case
                           by case basis that some or all outstanding Options
                           may become immediately exercisable, without regard to
                           any limitation on exercise imposed pursuant to
                           Section 11(b). In the event of a Change in Control of
                           Viasource, the Board may, in its sole and absolute
                           discretion, provide on a case by case basis that
                           Options shall terminate, provided however, that
                           Optionee shall have the right for a reasonable period
                           as the Board in its sole discretion shall determine
                           and designate, to exercise any vested Option in whole
                           or in part. For purposes of the Plan, a "Change in
                           Control" shall be deemed to occur if any person shall
                           acquire direct or indirect beneficial ownership
                           (whether as a result of stock ownership, revocable or
                           irrevocable proxies or otherwise) of securities of an
                           entity, pursuant to one or more transactions, such
                           that after consummation and as a result of such
                           transaction, such person has direct or indirect
                           beneficial ownership of 50% or more of the total
                           combined voting power with respect to the election of
                           directors of the issued and outstanding securities of
                           Viasource. For purposes of the Plan, a "person" shall
                           mean any person, corporation, partnership, joint
                           venture or other entity or any group (as such term is
                           defined for purposes of Section 13(d) of the Exchange
                           Act), other than a Parent or Subsidiary, and
                           "beneficial ownership" shall be determined in
                           accordance with Rule 13d-3 under the Exchange Act.

                  (d)      CHANGE IN STATUS OF PARENT OR SUBSIDIARY. Unless
                           otherwise provided in an Option Agreement, in the
                           event of a Change in Control or Reorganization of a
                           Parent or Subsidiary, or in the event that a Parent
                           or Subsidiary ceases to be a Parent or Subsidiary as
                           defined in Section 424 of the Code, the Board may, in
                           its sole and absolute discretion, (i) provide on a
                           case by case basis that some or all outstanding
                           Options held by an optionee employed by or performing
                           service for such Parent or Subsidiary may become
                           immediately exercisable, without regard to any
                           limitation on exercise imposed pursuant to Section
                           11(b) and/or (ii) treat the employment or other
                           services of an Optionee employed by such Parent or
                           Subsidiary as terminated (and such Optionee shall
                           have the right to exercise his or her Options in
                           accordance with Section 14(a) of the Plan) if such
                           Optionee is not employed by

<PAGE>   13

                           Viasource or any Parent or Subsidiary immediately
                           after such event.

                  (e)      DISSOLUTION OR LIQUIDATION. Upon the dissolution or
                           liquidation of Viasource, the Plan and all Options
                           outstanding hereunder shall terminate. In the event
                           of any termination of the Plan under this Section
                           19(e), each individual holding an Option shall have
                           the right, immediately prior to the occurrence of
                           such termination and during such reasonable period as
                           the Board in its sole discretion shall determine and
                           designate, to exercise such Option in whole or in
                           part, whether or not such Option was otherwise
                           exercisable at the time such termination occurs and
                           without regard to any vesting or other limitation on
                           exercise imposed pursuant to Section 11(b) above.

                  (f)      ADJUSTMENTS. Adjustments under this Section 19
                           related to stock or securities of Viasource shall be
                           made by the Board, whose determination in that
                           respect shall be final, binding, and conclusive. No
                           fractional shares of Common Stock or units of other
                           securities shall be issued pursuant to any such
                           adjustment, and any fractions resulting from any such
                           adjustment shall be eliminated in each case by
                           rounding downward to the nearest whole share or unit.

                  (g)      NO LIMITATIONS. The grant of an Option pursuant to
                           the Plan shall not affect or limit in any way the
                           right or power of Viasource to make adjustments,
                           reclassifications, reorganizations or changes of its
                           capital or business structure or to merge,
                           consolidate, dissolve or liquidate, or to sell or
                           transfer all or any part of its business or assets.

         20.      VIASOURCE'S RIGHT TO PURCHASE OPTION STOCK

         Viasource shall have the right to repurchase any Common Stock purchased
by an Optionee ("Option Stock") following such Optionee's termination of service
or affiliation with the Company for any reason. The price for repurchasing the
Option Stock shall be equal to the fair market value of the Option Stock
(determined in the manner described in Section 10 above) on the date of such
termination of service or affiliation. Should Viasource fail to exercise such
repurchase right within ninety (90) days following the date of such Optionee's
termination of service or affiliation, Viasource shall be deemed to have waived
such right. If an Initial Public Offering occurs, the provisions of this Section
20 shall cease to be effective.

         21.      RIGHT OF FIRST REFUSAL REGARDING OPTION STOCK

         An Optionee who desires to dispose of any Option Stock shall first
offer the Option Stock to Viasource. The Optionee shall provide notice to
Viasource indicating the Optionee's desire to dispose of Option Stock. Viasource
shall have the irrevocable and exclusive first option, but not the obligation,
to purchase all or a portion of the Option Stock, provided Viasource provides
notice of

<PAGE>   14

its election to purchase the Option Stock within sixty days after
Viasource receives the Optionee's notice. The purchase price to be paid by
Viasource for the Option Stock being offered by the Optionee shall be equal to
the fair market value of the Option Stock (determined in the manner described in
Section 10 above) on the date that such notice is provided to Viasource. If an
Initial Public Offering occurs, the provisions of this Section 21 shall cease to
be effective.

         22.      FORFEITURE OF GAIN IF TERMINATED FOR CAUSE OR FOR BREACH OF
                  NON-COMPETE AGREEMENT

         An Option Agreement may provide that if an Optionee's employment or
service is terminated for Cause, or if an Optionee violates the terms of any
non-compete provisions of any agreement entered into by the Optionee and the
Company, then the Optionee shall pay to Viasource any "gains" (as defined in
such Option Agreement) related to such Option.

         23.      DISCLAIMER OF RIGHTS

         No provision in the Plan or in any Option granted or Option Agreement
entered into pursuant to the Plan shall be construed to confer upon any
individual the right to remain in the employ of the Company or to interfere in
any way with the right and authority of the Company either to increase or
decrease the compensation of any individual, including any Option holder, at any
time, or to terminate any employment or other relationship between any
individual and the Company. A holder of an Option shall not be deemed for any
purpose to be a stockholder of Viasource with respect to such Option except to
the extent that such Option shall have been exercised with respect thereto and,
in addition, a stock certificate shall have been issued theretofore and
delivered to the holder. No adjustment shall be made for dividends (ordinary or
extraordinary, whether in cash, securities or other property) or distributions
or other rights for which the record date is prior to the date such stock
certificate is issued, except as expressly provided in Section 19 hereof.

         24.      NONEXCLUSIVITY OF THE PLAN

         The adoption of the Plan shall not be construed as creating any
limitations upon the right and authority of the Board to adopt such other
incentive compensation arrangements (which arrangements may be applicable either
generally to a class or classes of individuals or specifically to a particular
individual or individuals) as the Board in its discretion determines desirable,
including, without limitation, the granting of stock options or stock
appreciation rights other than under the Plan.

         25.      SEVERABILITY

         If any provision of the Plan or any Option Agreement shall be
determined to be illegal or unenforceable by any court of law in any
jurisdiction, the remaining provisions hereof and thereof shall be severable and
enforceable in accordance with their terms, and all provisions shall remain
enforceable in any other jurisdiction.

<PAGE>   15

         26.      NOTICES

         Any communication or notice required or permitted to be given under the
Plan shall be in writing, and mailed by registered or certified mail or
delivered by hand, if to ViaSource, to its principal place of business,
attention: Stock Option Administrator, and if to the holder of an Option, to the
address as appearing on the records of the Company.

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