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                                                                    EXHIBIT 4.01

                           CBS EMPLOYER SERVICES, INC.

                      2000 STOCK OPTION/STOCK ISSUANCE PLAN

        1. Purpose. This 2000 Stock Option/Stock Issuance Plan (the "Plan") is
intended to promote the interests of CBS EMPLOYER SERVICES, INC. (the "Company")
by giving incentives to the eligible officers and other employees and directors
of and consultants and advisors to the Company, its parent (if any) and any
present or future subsidiaries of the Company including, without limitation, CBS
CORPORATE SERVICES, INC. (collectively, "Related Corporations") through
providing opportunities to acquire stock in the Company. As used herein, the
terms "parent" and "subsidiary" mean "parent corporation" and "subsidiary
corporation", respectively, as those terms are defined in Sections 424(e) and
424(f) or successor provisions of the Internal Revenue Code of 1986 as amended
from time to time (the "Code").

        2. Structure of the Plan. The Plan permits the following separate types
of grant:

           A. Options may be granted hereunder to purchase shares of common
stock of the Company. These options may meet the requirements of Section 422 of
the Code ("Incentive Stock Options" or "ISOs"); or, they may not qualify as ISOs
("Non-Qualified Options"). Both ISOs and Non-Qualified Options are sometimes
referred to hereinafter as "Options".

           B. Awards of stock in the Company ("Awards") may be granted.

           C. Opportunities to make direct purchases of stock in the Company
("Purchases") may be authorized.

Options, Awards and authorizations to make Purchases are sometimes referred to
hereinafter as "Stock Rights".

        3. Administration of the Plan.

           A. The Plan shall be administered by the Board of Directors of the
Company (the "Board"). The Board may in its sole discretion grant Options,
authorize Purchases and grant Awards, as provided in the Plan. The Board shall
have full power and authority, subject to the express provisions of the Plan, to
construe and interpret the Plan and all Option agreements, Purchase
authorizations and Award grants thereunder, to establish, amend and rescind such
rules and regulations as it may deem appropriate for the proper administration
of the Plan, to determine in each case the terms and provisions which shall
apply to a particular Option agreement, Purchase authorization, or Award grant,
and to make all other determinations which are, in the Board's judgment,
necessary or desirable for the proper administration of the Plan. The Board may
correct any defect, supply any omission or reconcile any inconsistency in the
Plan or in any Option agreement, Purchase authorization or Award grant in the
manner and to the extent it shall, in its sole discretion, consider expedient.
Decisions of the Board shall be final and binding on all parties who have an
interest in the Plan or any Option, Purchase, Award, or stock issuance
thereunder. No director or person acting pursuant to authority delegated by the
Board shall be liable for any action or determination under the Plan made in
good faith.

           B. The Board may, to the full extent permitted by and consistent with
applicable law and the Company's By-laws, and subject to Subparagraph D
hereinbelow, delegate any or all of its powers with respect to the
administration of the Plan to a committee (the "Committee") appointed by the
Board. If a Committee has been appointed, all references in this Plan to the
Board shall mean and relate to that Committee.

           C. Those provisions of this Plan which make express reference to Rule
16b-3 under the Securities Exchange Act of 1934, as amended (the "Exchange
Act"), or any successor rule ("Rule 16b-3"), or which are required in order for
certain option transactions to qualify for exemption under Rule 16b-3, shall
apply only to those persons required to file reports under Section 16(a) of the
Exchange Act (a "Reporting Person").

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           D. If the Company registers any class of equity security under
Section 12 of the Exchange Act, the selection of a director or an officer (as
the terms "director" and "officer" are defined for purposes of Rule 16b-3) as a
recipient of an option, the timing of the option grant, the exercise price of
the option and the number of shares subject to the option shall be determined
either (i) by the Board, if all of the Board members are disinterested persons
within the meaning of Rule 16(b)(3), or (ii) by two or more directors having
full authority to act in the matter, each of whom shall be such a disinterested
person.

        4. Eligible Employees and Others. ISOs may be granted to any employee of
the Company or of any Related Corporation. No person who is not such an employee
may be granted an ISO. Non-Qualified Options, Awards, and authorizations to make
Purchases may be granted to any employee, officer or director of, or consultant
or advisor to the Company or any Related Corporation. The granting of any Stock
Right to any individual or entity shall neither entitle that individual or
entity to, nor disqualify him from, participation in any other grant of Stock
Rights.

        5. Stock. The stock subject to Options, Awards and Purchases shall be
authorized but unissued shares of the Company's Class A Common Stock ("Common
Stock"), or shares of Common Stock reacquired by the Company in any manner. The
aggregate number of shares which may be issued under the Plan is 252,000 shares,
subject to adjustment as provided in Paragraph 14. If any Option granted under
the Plan shall expire or terminate for any reason without having been exercised
in full or shall cease for any reason to be exercisable in whole or in part, or
if the Company shall reacquire any nonvested shares issued pursuant to Awards or
Purchases, the unpurchased shares subject to such Option, or such nonvested
shares so reacquired shall again be available for grants of Stock Rights under
the Plan.

        6. Option Agreements. As a condition to the grant of an Option, each
recipient of an Option shall execute an option agreement in such form not
inconsistent with the Plan as the Board shall approve. These option agreements
may differ among recipients. Each option agreement with respect to an ISO shall
be subject to the provisions of the Plan applicable to ISOs. The Board may, in
its sole discretion, include additional provisions in option agreements,
including without limitation restrictions on transfer, repurchase rights,
commitments to pay cash bonuses, to make, arrange for or guarantee loans or to
transfer other property to optionees upon exercise of options, or such other
provisions as shall be determined by the Board; provided, however, that such
additional provisions shall not be inconsistent with any provision of the Plan
and such additional provisions shall not cause any ISO granted under the Plan to
fail to qualify as an incentive stock option within the meaning of Section 422
of the Code.

        7. Option Exercise Price.

           A. Subject to Subparagraph 3D of this Plan and Subparagraphs B and C
of this Paragraph 7, the purchase price per share of Common Stock deliverable
upon the exercise of an Option ("exercise price") shall be determined by the
Board.

           B. In the case of an ISO, the exercise price shall not be less than
100% of the fair market value of Common Stock, as determined by the Board, at
the time of grant of such option, or less than 110% of such fair market value in
the case of an ISO granted to the owner of stock possessing more than 10% of the
total combined voting power of all classes of stock of the Company or any
Related Corporation (after taking into account the attribution of stock
ownership rules of Section 424(d) of the Code) (a "10% Shareholder").

           C. The exercise price of each Non-Qualified Option granted under the
Plan shall in no event be less than thirty percent (30%) of the fair market
value per share of Common Stock on the date of grant.

        8. Cancellation and New Grant of Options, Etc. The Board shall have the
authority to effect, at any time and from time to time, with the consent of the
affected optionees, and after consideration of such factors as the Board
considers relevant (which may include any financial accounting consequences to
the Company, e.g., under APB Opinion No. 25), (i) the cancellation of any or all
outstanding Options and the grant in substitution therefor of new Options
covering the same or different shares of Common Stock and having an exercise
price per share which may be lower or higher than the exercise price per share
of the canceled Options, or (ii) unless doing so would have the effect of
causing an ISO to be treated as a Non-Qualified Option, the amendment of the
terms of any and all

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outstanding Options to provide an exercise price per share which is higher or
lower than the then-current exercise price per share of such outstanding
Options.

        9. Exercise of Options.

           A. Each Option granted under the Plan shall be exercisable either in
full or in installments at such time or times and during such period as shall be
set forth in the agreement evidencing the Option, subject to the provisions of
the Plan. Unless doing so would have the effect of causing an ISO to be treated
as a Non-Qualified Option, the Board may, in its sole discretion, after
consideration of such factors as it considers relevant (which may include the
impact, if any, on the Company's financial statements of such change in the
terms of the Option or Options), (i) accelerate the date or dates on which all
or any particular Option or Options granted under the Plan may be exercised or
(ii) extend the dates during which all, or any particular, Option or Options
granted under the Plan may be exercised.

           B. Options granted under the Plan may provide for payment of the
exercise price by (i) delivery of cash or a check payable to the order of the
Company, or (ii) to the extent (if at all) provided in the option agreement,
delivery of a recourse promissory note of the optionee bearing interest payable
not less than annually at the applicable Federal rate as defined in Section
1274(d) of the Code and otherwise payable on such terms as are specified by the
Board, or (iii) by any combination of the above methods of payment.

        10. Option Period. Subject to earlier termination under other provisions
of this Plan, each Option and all rights thereunder shall expire on such date as
shall be set forth in the applicable option agreement, except that, in the case
of an ISO, such expiration date (the "Expiration Date") shall not be later than
ten years after the date on which the ISO is granted and, in the case of an ISO
granted to a 10% Shareholder as defined in Subparagraph 7B of this Plan, such
expiration date shall not be later than five years after the date on which the
ISO is granted.

        11. Nontransferability of Options. ISOs shall not be assignable or
transferable by the optionee, either voluntarily or by operation of law, except
by will or the laws of descent and distribution, and, during the life of the
optionee, shall be exercisable only by the optionee. The foregoing restrictions
shall also apply to Non-Qualified Options except to the extent otherwise
provided in the agreement evidencing the Non-Qualified Option.

        12. Effect of Termination of Employment or Other Relationship. Except as
otherwise provided in Paragraph 10 and Subparagraph 13C with respect to ISOs,
and subject to all other provisions of the Plan, the Board shall determine the
period of time during which an optionee may exercise an Option following (i) the
termination of the optionee's employment or other relationship with the Company
or a Related Corporation or (ii) the death or disability of the optionee. Such
periods shall be set forth in the agreement evidencing the Option.

        13. Additional ISO Requirements. ISOs granted under the Plan are subject
to the minimum exercise price rules set forth in Subparagraph 7B hereof, the
option period rules of Paragraph 10 hereof, and various other restrictions set
forth elsewhere in this Plan. In addition, ISOs granted under the Plan are
subject to the following:

           A. Each ISO granted under the Plan shall, at the time of grant, be
specifically designated as such in the option agreement evidencing such Option.

           B. In no event shall the aggregate fair market value (determined at
the time an ISO is granted) of Common Stock for which ISOs granted to any
employee are exercisable for the first time by such employee during any calendar
year (under all stock option plans of the Company and any Related Corporation)
exceed One Hundred Thousand Dollars ($100,000); provided, however, that this
Subparagraph B shall have no force or effect if its inclusion in the Plan is not
necessary for Options issued as ISOs to qualify as incentive stock options
within the meaning of Section 422 of the Code. Any Option which would, but for
its failure to satisfy the foregoing restriction, qualify as an ISO shall
nevertheless be a valid Option, but to the extent of such failure it shall be
deemed to be a Non-Qualified Option.

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           C. No ISO may be exercised unless, at the time of such exercise, the
optionee is, and has been continuously since the date of grant of the ISO,
employed by the Company or a Related Corporation, except that:

              (i) An ISO may be exercised within the period of three (3) months
           after the date the optionee ceases to be an employee of the Company
           and any Related Corporation (or within such lesser period as may be
           specified in the option agreement); provided, however, that the
           option agreement may designate a longer exercise period, in which
           case the exercise after such three-month period shall be treated as
           the exercise of a Non-Qualified Option.

              (ii) If the optionee dies while in the employ of the Company or a
           Related Corporation, or within three (3) months after the optionee
           ceases to be such an employee of the Company or a Related
           Corporation, the ISO may be exercised by the person to whom it is
           transferred by will or the laws of descent and distribution within
           the period of one (1) year after the date of death (or within such
           lesser period as may be specified in the option agreement).

              (iii) If the optionee becomes disabled (within the meaning of
           Section 22(e)(3) of the Code) while in the employ of the Company or a
           Related Corporation, the ISO may be exercised within the period of
           one (1) year after the date the optionee's employment ceases because
           of such disability (or within such lesser period as may be specified
           in the option agreement).

For all purposes of the Plan and any agreement evidencing an Option,
"employment" shall be defined in accordance with the provisions of Treasury
Regulation Section 1.421-7(h) under the Code (or any successor regulations).
Notwithstanding the foregoing provisions, no ISO may be exercised after its
Expiration Date.

        14. Adjustments.

            A. If, through or as a result of any merger, consolidation, sale of
all or substantially all of the assets of the Company, reorganization,
recapitalization, reclassification, stock dividend, stock split, reverse stock
split, holding company formation or other similar transaction, (i) the
outstanding shares of Common Stock are increased, decreased or exchanged for a
different number or kind of shares or other securities of the Company or a
corporation or other entity controlled by or controlling the Company, or (ii)
additional shares or new or different shares or other securities of the Company
or other non-cash property is distributed with respect to such shares of Common
Stock or other securities, an appropriate and proportionate adjustment shall be
made in (a) the maximum number and kind of shares reserved for issuance under
the Plan, (b) the number and kind of shares or other securities subject to any
then outstanding Options under the Plan, and (c) the price for each share
subject to any then outstanding Options under the Plan, without changing the
aggregate purchase price as to which such Options remain exercisable. No
fractional shares shall be issued under the Plan on account of any such
adjustments. Notwithstanding the foregoing provisions of this Subparagraph A, no
adjustment shall be made pursuant to this Paragraph 14 if such adjustment would
cause any ISO granted under the Plan to fail to qualify as an incentive stock
option within the meaning of Section 422 of the Code.

            B. Any adjustments under this Paragraph 14 shall be made by the
Board of Directors, whose determination as to what adjustments, if any, will be
made and the extent thereof shall be final, binding and conclusive.

        15. Rights as a Shareholder. The holder of an Option shall have no
rights as a shareholder with respect to any shares covered by the option
(including, without limitation, any voting rights, the right to inspect or
receive the Company's balance sheets or financial statements or any rights to
receive dividends or non-cash distributions with respect to such shares) until
the date of issue of a stock certificate for such shares. No adjustment shall be
made for dividends or other rights for which the record date is prior to the
date such stock certificate is issued.

        16. Merger, Consolidation, Asset Sale, Liquidation, Etc.

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            A. Except as may otherwise be provided in the applicable option
agreement, in the event of a consolidation or merger or sale of all or
substantially all of the assets of the Company in which outstanding shares of
Common Stock are exchanged for securities, cash or other property of any other
corporation or business entity, or in the event of the liquidation of the
Company, (any of such events, a "Liquidity Event") the Board, or the board of
directors of any corporation assuming the obligations of the Company, shall, in
its discretion, take any one or more of the following actions, as to outstanding
Options: (i) provide that such Options (excluding any such Options which are
terminated in accordance with the provisions of (iii). (iv) or (v) hereinbelow)
shall be assumed, or equivalent options shall be substituted, by the acquiring
or succeeding corporation (or an affiliate thereof), provided, however, that any
such Options substituted for ISOs shall meet the requirements of Section 424(a)
of the Code; (ii) exercise the discretion granted it under Paragraph 9A of this
Plan to accelerate the date or dates on which all or any particular Option or
Options granted under the Plan may be exercised; (iii) in the event of a merger
(or consolidation) or purchase (or exchange) of the Company's stock, under the
terms of which holders of the Common Stock of the Company will receive upon
consummation thereof cash, stock, indebtedness, any other property, or any
combination of the foregoing ("Consideration"), in exchange for each share
purchased or surrendered in the merger, terminate, in the Board's sole
discretion, either (a) each outstanding Option or (b) each outstanding Option
which is exercisable in full as of the date of such consummation, in exchange
for a payment, made or provided for by the Company, equal in amount to the
excess, if any, of the value (as determined by the Board in its sole discretion,
such determination to be final, binding and conclusive) of the Consideration
over the per-share exercise price of each such Option, times the number of
shares of Common Stock subject to such Option, such payment to consist, to the
extent practicable, of proportional amounts of cash, stock, indebtedness, other
property, or combination of the foregoing as constitutes the Consideration, and
to the extent not so practicable, in cash; or (iv) in the event of a purchase of
the Company's assets, under the terms of which holders of the Common Stock of
the Company will receive upon liquidation of the Company following the
consummation thereof cash, stock, indebtedness, any other property, or any
combination of the foregoing ("Consideration"), terminate, in the Board's sole
discretion, either (a) each outstanding Option or (b) each outstanding Option
which is exercisable in full as of the date of such liquidation, in exchange for
a payment, made or provided for by the Company, equal in amount to the excess,
if any, of the value (as determined by the Board in its sole discretion, such
determination to be final, binding and conclusive) of the Consideration over the
per-share exercise price of each such Option, times the number of shares of
Common Stock subject to such Option, such payment to consist, to the extent
practicable, of proportional amounts of cash, stock, indebtedness, other
property, or combination of the foregoing as constitutes the Consideration, and
to the extent not so practicable, in cash; or (v) terminate, in the Board's sole
discretion, either (a) each outstanding Option or (b) each outstanding Option
which is exercisable in full as of the date of the Liquidity Event, in exchange
for a cash payment equal in amount to the product of the excess, if any, of the
fair market value of a share of Common Stock over the per-share exercise price
of each such Option, times the number of shares subject to such Option. The
Board shall determine the fair market value of a share of Common Stock for
purposes of the foregoing, and the Board's determination of such fair market
value shall be final, binding and conclusive.

            B. The Company may grant Options under the Plan in substitution for
Options held by employees of another corporation who become employees of the
Company or a Related Corporation as the result of a merger or consolidation of
the employing corporation with the Company or a Related Corporation, or as a
result of the acquisition by the Company or a Related Corporation of property or
stock of the employing corporation. The Company may direct that substitute
Options be granted on such terms and conditions as the Board considers
appropriate in the circumstances.

        17. Stock Restriction Agreement. As a condition to the grant of an Award
or a Purchase authorization under the Plan, the recipient of the Award or
Purchase authorization shall execute an agreement ("Stock Restriction
Agreement") in such form not inconsistent with the Plan as may be approved by
the Board. Stock Restriction Agreements may differ among recipients. Stock
Restriction Agreements may include any provisions the Board determines should be
included and that are not inconsistent with any provision of the Plan.

        18. No Special Employment Rights. Nothing contained in the Plan or in
any option agreement or other agreement or instrument executed pursuant to the
provisions of the Plan shall confer upon any optionee any right with respect to
the continuation of his or her employment by the Company or any Related
Corporation or interfere in any way with the right of the Company or a Related
Corporation at any time to terminate such employment or to increase or decrease
the compensation of the optionee.

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        19. Other Employee Benefits. Except as to plans which by their terms
include such amounts as compensation, no amount of compensation deemed to be
received by an employee as a result of the grant or exercise of an Option or the
sale of shares received upon such exercise, or as a result of the grant of an
Award or the authorization or making of a Purchase will constitute compensation
with respect to which any other employee benefits of such employee are
determined, including, without limitation, benefits under any bonus, pension,
profit-sharing, life insurance or salary continuation plan, except as otherwise
specifically determined by the Board.

        20. Amendment of the Plan.

            A. The Board may at any time, and from time to time, modify or amend
the Plan in any respect, except as otherwise expressly provided in this Plan;
provided, however, that if at any time the approval of the shareholders of the
Company is required under the Code with respect to ISOs, or is required under
Rule 16b-3, the Board may not effect such modification or amendment without such
approval.

            B. The termination or any modification or amendment of the Plan
shall not, without the consent of an optionee, affect the optionee's rights
under an Option previously granted. With the consent of the optionee affected,
the Board may amend outstanding option agreements in a manner not inconsistent
with the Plan. The Board shall have the right to amend or modify (i) the terms
and provisions of the Plan and of any outstanding ISO granted under the Plan to
the extent necessary to qualify any or all such Options for such favorable
federal income tax treatment (including deferral of taxation upon exercise) as
may be afforded incentive stock options within the meaning of Section 422 of the
Code, and (ii) the terms and provisions of the Plan and of any outstanding
Option to the extent necessary to ensure the qualification of the Plan under
Rule 16b-3.

        21. Investment Representations. The Board may require any person to whom
an Option is granted, as a condition of exercising such Option, and any person
to whom an Award is granted or a Purchase is authorized, as a condition thereof,
to give written assurances in substance and form satisfactory to the Board to
the effect that such person is acquiring the Common Stock subject to the Option,
Award or Purchase for such person's own account for investment and not with any
present intention of selling or otherwise distributing the same, and to such
other effects as the Company deems necessary or appropriate in order to comply
with federal and applicable state securities laws, or with covenants or
representations made by the Company in connection with any public offering of
its Common Stock.

        22. Compliance With Securities Laws. Each Option shall be subject to the
requirement that if, at any time, counsel to the Company shall determine that
the listing, registration or qualification of the shares subject to such Option
upon any securities exchange or under any state or federal law, or the consent
or approval of any governmental or regulatory body, or that the disclosure of
non-public information or the satisfaction of any other condition is necessary
as a condition of, or in connection with, the issuance or purchase of shares
thereunder, such Option may not be exercised, in whole or in part, unless such
listing, registration, qualification, consent or approval, or satisfaction of
such condition shall have been effected or obtained on conditions acceptable to
the Board. Nothing herein shall be deemed to require the Company to apply for or
to obtain such listing, registration or qualification, or to satisfy such
condition.

        23. Withholding. The Company shall have the right to deduct from
payments of any kind otherwise due to the optionee any federal, state or local
taxes of any kind required by law to be withheld with respect to any shares
issued upon exercise of Options under the Plan or upon the grant of an Award,
the making of a Purchase of Common Stock for less than its fair market value,
the making of a Disqualifying Disposition (as defined in Paragraph 24), or the
vesting of restricted Common Stock acquired pursuant to a Stock Right. The Board
in its sole discretion may condition the exercise of an Option, the grant of an
Award, the making of a Purchase, or the vesting of restricted shares acquired by
exercising a Stock Right on the grantee's payment of such additional withholding
taxes.

        24. Notice to Company of Disqualifying Disposition. Each employee who
receives an ISO must agree to notify the Company in writing immediately after
the employee makes a Disqualifying Disposition, as hereinafter defined, of any
Common Stock acquired pursuant to the exercise of an ISO. A Disqualifying
Disposition

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is any disposition (including any sale) of such Common Stock before the later of
(a) two (2) years after the date the employee was granted the ISO or (b) one (1)
year after the date the employee acquired Common Stock by exercising the ISO. If
the employee has died before such stock is sold, these holding period
requirements do not apply and no Disqualifying Disposition can occur thereafter.

        25. Effective Date and Duration of the Plan.

            A. The Plan shall become effective when adopted by the Board, but no
Stock Right granted under the Plan shall become exercisable unless and until the
Plan shall have been approved by the Company's shareholders. If such shareholder
approval is not obtained within twelve months after the date of the Board's
adoption of the Plan, Stock Rights previously granted under the Plan shall not
vest and shall terminate and shall be null and void and no Stock Rights shall be
granted thereafter under the Plan. Amendments to the Plan not requiring
shareholder approval shall become effective when adopted by the Board;
amendments requiring shareholder approval shall become effective when adopted by
the Board, but no stock Right granted after the date of such amendment shall
become exercisable (to the extent that such amendment to the Plan was required
to enable the Company to grant such stock Right to a particular person) unless
and until such amendment shall have been approved by the Company's shareholders.
If such shareholder approval is not obtained within twelve months of the Board's
adoption of such amendment, any Stock Rights granted on or after the date of
such amendment shall terminate and become null and void to the extent that such
amendment was required to enable the Company to grant such Stock Rights to a
particular person. Subject to this limitation, Stock Rights may be granted under
the Plan at any time after the effective date and before the termination date of
the Plan.

            B. Unless sooner terminated as provided elsewhere in this Plan, this
Plan shall terminate upon the close of business on the day next preceding the
tenth anniversary of the date of its adoption by the Board. Stock Rights
outstanding on such date shall continue to have force and effect in accordance
with the provisions of the instruments evidencing such Stock Rights.

        Adopted by the Board of Directors on April 17, 2000.

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                                                                    EXHIBIT 4.02

                           CBS EMPLOYER SERVICES, INC.

                        INCENTIVE STOCK OPTION AGREEMENT

        CBS EMPLOYER SERVICES, INC., a Texas corporation (the "Company"), hereby
grants this [_____] day of [____________], [_____] (the "Grant Date"), to [Name
of Employee] (the "Employee"), an option to purchase a maximum of ______________
shares of the Company's Class A Common Stock, $0.001 par value per share (the
"Common Stock"), at the price of [$_______] per share, on the following terms
and conditions:

        1. Grant Under 2000 Stock Option/Stock Issuance Plan. (a) This option is
granted pursuant to and is governed by and subject to the Company's 2000 Stock
Option/Stock Issuance Plan (the "Plan"), the terms and conditions of which are
incorporated herein by this reference. Unless the context otherwise requires,
terms used herein shall have the same meaning as in the Plan. Determinations
made pursuant to the Plan in connection with this option shall be governed by
the Plan as it exists on the date of this option agreement ("Agreement").

           (b) The granting of this option shall be subject to receipt by the
Company of the Company's then current or standard form of Non-Disclosure,
Non-Competition and Developments Agreement, executed and delivered by the
Employee.

        2. Grant as Incentive Stock Option, Other Options. This option is
intended to qualify as an incentive stock option ("ISO") within the meaning of
Section 422 of the Internal Revenue Code of 1986 (the "Code"). This option is in
addition to any other options heretofore or hereafter granted to the Employee by
the Company, but a duplicate original of this instrument shall not effect the
grant of another option.

        3. Exercise of Option and Provisions for Termination.

           (a) Vesting Schedule. Except as otherwise provided in this Agreement,
and subject to all other terms and conditions of this Agreement, if the Employee
has continued to be employed by the Company through any applicable date in the
table below, this option may be exercised prior to the tenth anniversary of the
Grant Date (hereinafter the "Expiration Date") in installments for not more than
the number of shares set forth opposite such applicable date:

               December 31, 2000          [ ] shares

               March 31, 2001             [ ] shares

               June 30, 2001              [ ] shares

               September 30, 2001         [ ] shares

               December 31, 2001          [ ] shares

               March 31, 2002             [ ] shares

               June 30, 2002              [ ] shares

               September 30, 2002         [ ] shares

               December 31, 2002          [ ] shares

               March 31, 2003             [ ] shares

               June 30, 2003              [ ] shares

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               September 30, 2003          [ ] shares

               December 31, 2003           [ ] shares

The right of exercise shall be cumulative so that if the option is not exercised
to the maximum extent permissible as of an applicable date, it shall be
exercisable, in whole or in part, with respect to all shares not so purchased at
any time prior to the Expiration Date or the earlier termination of this option.
Notwithstanding any other provision of this Agreement or the Plan, this option
may not be exercised at any time on or after the Expiration Date.

           (b) Method of Exercise. Subject to the terms and conditions set forth
in this Agreement, this option shall be exercised by the Employee's delivery of
written notice of exercise to the Chief Financial Officer of the Company,
specifying the number of shares to be purchased and the purchase price to be
paid therefor and accompanied by payment in full in accordance with Section 4
hereof. Such exercise shall be effective upon receipt by the Chief Financial
Officer of the Company of such written notice together with the required
payment. The Employee may purchase less than the number of shares covered
hereby, provided that no partial exercise of this option may be for any
fractional share or for fewer than 50 whole shares.

           (c) Continuous Employment Required. Except as otherwise provided in
this Section 3, this option may not be exercised unless the Employee, at the
time he or she exercises this option, is, and has been at all times since the
Grant Date, an employee of the Company. For all purposes of this Agreement, (i)
"employee" and "employment" shall be defined in accordance with the provisions
of Treasury Regulation Section 1.421-7(h) under the Code, or any successor
regulations, (ii) employment by a parent or subsidiary corporation of the
Company shall be deemed to be employment by the Company and (iii) if this option
shall be assumed or a new option substituted therefor in a transaction to which
Section 424(a) of the Code applies, employment by such assuming or substituting
corporation (hereinafter a "Successor Corporation") shall be considered for all
purposes of this option to be employment by the Company. As used herein, the
terms "parent" and "subsidiary" mean "parent corporation" and "subsidiary
corporation", respectively, as those terms are defined in Sections 424(e) and
424(f) or successor provisions of the Code.

           (d) Exercise Period Upon Termination of Employment. If the Employee
ceases to be employed by the Company for any reason, then, except as provided in
paragraphs (e) and (f) below, the right to exercise this option shall terminate
on the date which is three (3) months after the date of cessation of employment
(but in no event after the Expiration Date); provided, however, that this option
shall be exercisable only to the extent that the Employee was entitled to
exercise this option on the date of such cessation. Notwithstanding the
foregoing, if, in the judgment of the Company, the Employee, prior to the
Expiration Date, materially violates the non-competition or confidentiality
provisions of any employment contract, confidentiality and nondisclosure
agreement or other agreement between the Employee and the Company, the right to
exercise this option shall terminate immediately upon written notice to the
Employee from the Company describing such violation.

           (e) Exercise Period Upon Death or Disability. If the Employee dies or
becomes disabled (within the meaning of Section 22(e)(3) of the Code) prior to
the Expiration Date while he or she is an employee of the Company, or if the
Employee dies within three (3) months after the date on which the Employee
ceases to be an employee of the Company (other than as the result of a discharge
for "cause" as specified in Paragraph (f) below), this option shall be
exercisable within the period of one (1) year following the date of death or
disability of the Employee (but in no event after the Expiration Date), by the
Employee or by the person to whom this option is transferred by will or the laws
of descent and distribution; provided, however, that this option shall be
exercisable only to the extent that this option was exercisable by the Employee
on the date of his or her death or disability. Except as otherwise indicated by
the context, the term "Employee", as used in this Agreement, shall include the
estate of the Employee, the Employee's personal representative, or any other
person who acquires the right to exercise this option by bequest or inheritance
or otherwise by reason of the death of the Employee or by reason of the
Employee's incapacity.

           (f) Discharge for Cause. If the Employee, prior to the Expiration
Date, is discharged by the Company for "cause" (as defined below), the right to
exercise this option shall terminate immediately upon such discharge. "Cause"
shall mean willful misconduct or willful failure by the Employee to perform his
or her

                                     Page 2
<PAGE>

employment responsibilities in the best interests of the Company (including,
without limitation, breach by the Employee of any provision of any employment,
nondisclosure, non-competition or other similar agreement between the Employee
and the Company), as determined by the Company, which determination shall be
conclusive. The Employee shall be considered to have been discharged "for cause"
if the Company determines, within thirty (30) days after the Employee's
resignation, that discharge for cause was warranted.

        4. Payment of Purchase Price. Payment of the purchase price for shares
purchased upon exercise of this option shall be made by delivery to the Company
of cash or wire transfer or a check payable to the order of the Company in an
amount equal to the purchase price per share as hereinabove set forth times the
number of shares so purchased (the "exercise price"); or by any other means that
the Board of Directors determines are consistent with the purpose of the Plan
and with applicable laws and regulations.

                                     Page 3
<PAGE>

        5. Delivery of Shares.

           (a) General. The Company shall, upon payment of the exercise price
for the number of shares purchased and paid for, make prompt delivery of such
shares to the Employee; provided, however, that if any law or regulation
requires the Company to take any action with respect to such shares before the
issuance thereof, then the date of delivery of such shares shall be extended for
the period necessary to complete such action.

           (b) Listing, Registration, Qualification, Etc. This option shall be
subject to the requirement that if, at any time, counsel to the Company shall
determine that the listing, registration or qualification of the shares subject
hereto upon any securities exchange or under any state or federal law, or the
consent or approval of any governmental or regulatory body, or that the
disclosure of non-public information or the satisfaction of any other condition
is necessary as a condition of, or in connection with, the issuance or purchase
of shares hereunder, this option may not be exercised, in whole or in part,
unless such listing, registration, qualification, consent or approval,
disclosure or satisfaction of such other condition shall have been effected or
obtained on terms acceptable to the Board of Directors of the Company. Nothing
herein shall be deemed to require the Company to apply for, effect or obtain
such listing, registration, qualification, or disclosure, or to satisfy such
other condition.

        6. Nontransferability of Option. Except as provided in Paragraph (e) of
Section 3 hereof, this option is personal and no rights granted hereunder may be
transferred, assigned, pledged or hypothecated in any way (whether by operation
of law or otherwise) nor shall any such rights be subject to execution,
attachment or similar process. Upon any attempt to transfer, assign, pledge,
hypothecate or otherwise dispose of this option or of such rights contrary to
the provisions hereof, or upon the levy of any attachment or similar process
upon this option or such rights, this option and such rights shall, at the
election of the Company, become null and void.

        7. No Special Employment Rights. Nothing contained in the Plan or this
Agreement shall be construed or deemed by any person under any circumstances to
obligate the Company to continue the employment of the Employee for any period.

        8. Rights as a Shareholder. The Employee shall have no rights as a
shareholder with respect to any shares which may be purchased by exercise of
this option (including, without limitation, any rights to vote or to receive
dividends or other distributions with respect to such shares) unless and until a
certificate representing such shares is duly issued and delivered to the
Employee. No adjustment shall be made for dividends or other rights for which
the record date is prior to the date such stock certificate is issued.

        9. Adjustment Provisions.

           (a) General. If through, or as a result of, any merger,
consolidation, sale of all or substantially all of the assets of the Company,
reorganization, recapitalization, reclassification, stock dividend, stock split,
reverse stock split or other similar transaction, (i) the outstanding shares of
Common Stock are increased or decreased or are exchanged for a different number
or kind of shares or other securities of the Company, or (ii) additional shares
or new or different shares or other securities of the Company or other non-cash
assets are distributed with respect to such shares of Common Stock or other
securities, the Employee shall, with respect to this option or any unexercised
portion hereof, be entitled to the rights and benefits, and be subject to the
limitations, set forth in Paragraph 14 of the Plan.

           (b) Board Authority to Make Adjustments. Any adjustments under this
Section 9 shall be made by the Board of Directors of the Company, whose
determination as to what adjustments, if any, will be made and the extent
thereof will be final, binding and conclusive. No fractional shares will be
issued with respect to this option on account of any such adjustments.

           (c) Limits on Adjustments. No adjustment shall be made under this
Section 9 which would, for purposes of any applicable provision of the Code,
constitute a modification, extension or renewal of this option or a grant of
additional benefits to the Employee.

                                     Page 4
<PAGE>

        10. Mergers, Consolidations, Asset Sales, Liquidations, Etc. In the
event of a consolidation or merger or sale of all or substantially all of the
assets of the Company in which outstanding shares of Common Stock are exchanged
for securities, cash or other property of any other corporation or business
entity, or in the event of the liquidation of the Company, prior to the
Expiration Date or other termination of this option, the Employee shall, with
respect to this option or any unexercised portion hereof, be entitled to the
rights and benefits, and be subject to the limitations, set forth in Paragraph
16 of the Plan.

        11. Withholding of Taxes. The Company's obligation to deliver shares
upon the exercise of this option shall be subject to the Employee's satisfaction
of all applicable federal, state and local income and employment tax withholding
requirements as described in Paragraph 23 of the Plan. Without limiting the
generality of the foregoing, if the Company in its discretion determines that it
is obligated to withhold tax with respect to a Disqualifying Disposition (as
defined in Section 12 hereof), the Employee agrees that the Company may withhold
from the Employee's wages the appropriate amount of federal, state and local
withholding taxes attributable to such Disqualifying Disposition. If any portion
of this option is treated as a Non-Qualified Option, the Employee agrees that
the Company may withhold from the Employee's wages the appropriate amount of
federal, state and local withholding taxes attributable to the Employee's
exercise of such Non-Qualified Option. At the Company's discretion, the amount
required to be withheld may be withheld in cash from such wages, or otherwise as
may be permitted under the Plan. The Employee further agrees that, if the
Company does not withhold an amount from the Employee's wages sufficient to
satisfy the Company's withholding obligation or if such obligation is not
otherwise satisfied, as determined by the Company, the Employee will reimburse
the Company on demand, in cash, for the amount underwithheld.

        12. Holding Period Requirements for Incentive Stock Option Shares. It is
understood and intended that this option shall qualify as an "incentive stock
option" as defined in Section 422 of the Code (an "ISO"). Accordingly, the
Employee understands that in order to obtain the beneficial tax treatment
accorded an ISO, no sale or other disposition may be made of any shares acquired
upon exercise of the option within one (1) year after the day of the transfer of
such shares to the Employee, nor within two (2) years after the Grant Date. If
the Employee intends to dispose, or does dispose (whether by sale, exchange,
gift, transfer or otherwise), of any such shares within either of said periods,
he or she will notify the Company in writing within ten (10) days after such
disposition (a "Disqualifying Disposition").

        13. Investment Representations, Warranties and Covenants; Legends.

            (a) Representations. The Employee represents, warrants and covenants
that:

                (i) Any shares purchased upon exercise of this option shall be
            acquired for the Employee's account for investment only and not with
            a view to, or for sale in connection with, any distribution of the
            shares in violation of the Securities Act of 1933 (the "Securities
            Act") or any rule or regulation under the Securities Act.

                (ii) The Employee has had such opportunity as he or she has
            deemed adequate to obtain from representatives of the Company such
            information as is necessary to permit the Employee to evaluate the
            merits and risks of his or her investment in the Company.

                (iii) The Employee is able to bear the economic risk of holding
            shares acquired pursuant to the exercise of this option for an
            indefinite period.

                (iv) The Employee understands that (A) the shares acquired
            pursuant to the exercise of this option will not be registered under
            the Securities Act and are "restricted securities" within the
            meaning of Rule 144 under the Securities Act; (B) such shares cannot
            be sold, transferred or otherwise disposed of unless they are
            subsequently registered under the Securities Act or an exemption
            from registration is then available; (C) in any event, an exemption
            from registration under Rule 144 or otherwise under the Securities
            Act may not be available for at least one year and even then will
            not be available unless a public market then exists for the Common
            Stock, adequate information concerning the Company is then available
            to the public and other terms and

                                     Page 5
<PAGE>

            conditions of Rule 144 are complied with; and (D) there is now no
            registration statement on file with the Securities and Exchange
            Commission with respect to any stock of the Company and the Company
            has no obligation or current intention to register any shares
            acquired pursuant to the exercise of this option under the
            Securities Act.

                (v) The Employee agrees that, if the Company offers for the
            first time any of its Common Stock for sale pursuant to a
            registration statement under the Securities Act, the Employee will
            not, without the prior written consent of the Company, publicly
            offer, sell, contract to sell or otherwise dispose of, directly or
            indirectly, any shares purchased upon exercise of this option for a
            period of ninety (90) days, or such longer period as the Company may
            reasonably require, after the effective date of such registration
            statement.

                (vi) The Employee's principal residence is at the address set
            forth below on the signature page. The Employee shall promptly
            notify the Company of any change in the Employee's principal
            residence.

By making payment upon any exercise of this option, in whole or in part, the
Employee shall be deemed to have reaffirmed, as of the date of such payment, the
representations made in this Section 13.

            (b) Legends on Stock Certificates. All stock certificates
representing shares of Common Stock issued to the Employee upon exercise of this
option shall have affixed thereto legends substantially in the following forms,
in addition to any other legends required by applicable state law:

            "The shares of stock represented by this certificate have not been
            registered under the Securities Act of 1933 and may not be
            transferred, sold or otherwise disposed of in the absence of an
            effective registration statement with respect to the shares
            evidenced by this certificate, filed and made effective under the
            Securities Act of 1933, or an opinion of counsel satisfactory to the
            Company to the effect that registration under such Act is not
            required."

            "The shares of stock represented by this certificate are subject to
            certain restrictions on transfer contained in an Option Agreement
            and in a Security Holders Agreement, copies of which will be
            furnished upon request by the issuer."

        14. Execution of the Certain Agreements as Condition of Exercise. The
shareholders of the Company have entered into a certain agreement dated April 1,
1999, imposing certain restrictions on the outstanding shares of Common Stock of
the Company and regulating certain aspects of the relationships among the
shareholders and between the Company and each of the shareholders (the "Security
Holders' Agreement"). As a condition to any exercise of this option, the
Employee (a) shall become a party to the Security Holders' Agreement, as amended
(or any substitute agreement among the shareholders as then in effect, and shall
execute such agreement as a shareholder), and (b) shall execute and deliver a
redemption agreement (the "Redemption Agreement") pursuant to which the Company
shall have the right, but not the obligation, exercisable by the Company
following the Employee's death, disability or termination (for any reason) of
employment with the Company, to purchase any shares of Common Stock issued to
the Employee upon exercise of this Option, such purchase to be made at the fair
market value of the Company's Common Stock as at the date of the Employee's
death, disability or termination. Promptly upon receipt by the Chief Financial
Officer of the Company of the written notice and payment provided for in Section
3(b) hereof, the Chief Financial Officer shall cause the Employee to be provided
with copies of the latest Security Holders' Agreement (or substitute agreement)
and the Redemption Agreement, and shall arrange for the Employee's execution of
an original or original counterpart of each. Upon the Employee's execution of
such agreements, subject to all other terms and conditions of this Agreement,
the Employee's option exercise shall be effective. If the Employee refuses to
execute such agreements, the Chief Financial Officer shall cause the aforesaid
payment to be returned to the Employee, and the Employee's attempted option
exercise shall be null and void and without effect.

                                     Page 6
<PAGE>

        15. Miscellaneous.

            (a) Except as otherwise expressly provided herein, this Agreement
may not be amended or otherwise modified unless evidenced in writing and signed
by the Company and the Employee.

            (b) All notices under this Agreement shall be delivered by hand,
sent by commercial overnight courier service or sent by registered or certified
mail, return receipt requested, and first-class postage prepaid, to the parties
at their respective addresses set forth beneath their names below or at such
other address as may be designated in a notice by either party to the other.
Notwithstanding the foregoing, any notice sent to such an address in a country
other than that from which the notice is sent may be sent by telefax, telegram
or commercial air courier.

            (c) Any reference in this Agreement to a Section of the Code shall
refer to that Section as it reads as of the date of this Agreement and as it may
be amended from time to time, and to any successor provision.

            (d) Each provision of this Agreement shall be considered separable.
The invalidity or unenforceability of any provision shall not affect the other
provisions, and this Agreement shall be construed in all respects as if such
invalid or unenforceable provision were omitted.

            (e) Sections 12, 13, 14 and 15 hereof shall survive any termination
of this Agreement.

            (f) This Agreement shall be governed by and construed in accordance
with the laws of the State of Texas.

            (g) The failure of the Company or the Employee to insist upon strict
performance of any provision hereunder, irrespective of the length of time for
which such failure continues, shall not be deemed a waiver of such party's right
to demand strict performance at any time in the future. No consent or waiver,
express or implied, to or of any breach or default in the performance of any
obligation or provision hereunder shall constitute a consent or waiver to or of
any other breach or default in the performance of the same or any other
obligation hereunder.

            (h) Except for the right of any party to apply to a court of
competent jurisdiction for a temporary restraining order, preliminary
injunction, or other equitable relief to preserve the status quo or prevent
irreparable harm pending the selection and confirmation of an arbitrator, any
controversy or claim arising out of or relating to this Agreement, including
without limitation claims under the Americans with Disabilities Act, the Age
Discrimination in Employment Act of 1967, as amended, Title VII of the Civil
Rights Act of 1964 as amended, or any other applicable state or federal
statutory or common law; shall be resolved by arbitration in Fort Worth, Texas,
in accordance with the governing rules of the American Arbitration Association
(the "AAA"). A demand for arbitration shall be filed with the AAA during the
term, or within six months after termination or expiration, of this Agreement.
The arbitrator shall have the authority to permit discovery, to the extent
deemed appropriate by the arbitrator, upon the request of a party and to grant
any type of injunctive relief as well as award damages; provided, however, the
arbitrator shall have no authority to award multiple or punitive damages. The
costs of the arbitration proceeding, including the fee of the arbitrator, shall
be borne equally by the parties. Each party shall bear the costs of its own
counsel. Judgment upon the award entered may be enforced by any court of
competent jurisdiction.

Date of Grant: [____________]

                                        CBS EMPLOYER SERVICES, INC.

                                        By: ___________________________________
                                        Title: ________________________________
                                        Address:_______________________________

                                     Page 7
<PAGE>

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

                              EMPLOYEE'S ACCEPTANCE

        The undersigned hereby accepts the foregoing option and agrees to the
terms and conditions of this Agreement. The undersigned hereby acknowledges
receipt of a copy of the Company's 2000 Stock Option/Stock Issuance Plan.

                                           [Name of Employee]

                                           ------------------------------------
                                           Signature

                                           Address:

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

                                     Page 8

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