Document:

Exhibit 10.71

                               SERVICES AGREEMENT

         SERVICES AGREEMENT ("Agreement"), dated as of October 1, 2000, by and
between Harvest Partners, Inc., a New York corporation ("Harvest"), and Lund
International Holdings, Inc., a Delaware corporation (the "Company").

                              W I T N E S S E T H:

         WHEREAS, the Company is in the business of designing, manufacturing and
marketing a broad line of exterior accessories for new and used light trucks,
sport utility vehicles, vans and over the road trucks (the "Business"); and

         WHEREAS, the Company desires that Harvest provide the Company with
financial advisory and corporate services relating to the Company's business and
affairs; and

         NOW, THEREFORE, in consideration of the mutual covenants herein
contained, and other good and valuable consideration, the receipt and
sufficiency of which are hereby acknowledged, the parties hereto, intending to
be legally bound hereby, agree as follows:

         1. EFFECTIVE DATE. This Agreement shall be effective as of October 1,
2000.

         2. SERVICES. (a) Harvest will provide the Harvest Consulting Services
("Harvest Consulting Services") to the Company from time to time as requested by
the Board of Directors of the Company. The Harvest Consulting Services shall
include, without limitation, (i) supervisory services, human resource services,
accounting and computer services, (ii) assisting the Company, generally, with
respect to financial and business matters, as the Company's financial advisor,
(iii) recommending and assisting the Company in implementing a general strategy
in connection with the Company's accomplishing its business plan and anticipated
growth; (iv) assisting the Company to structure and negotiate dispositions of
assets and/or business units; (v) if necessary, locating equity partners and
structuring the terms of any such equity investment, (vi) communicating with
lenders and stockholders, including, assisting in the coordination of investor
relation services, (vii) structuring and negotiating refinancing and other
lending or borrowing transactions relating to the Company and (viii) such other
investment, advisory, related financial and corporate services as Harvest or the
Company shall, from time to time, deem necessary or appropriate, except that it
does not include services provided to the Company under Section 3. (e) of this
Agreement. The Harvest Consulting Services may be rendered both through the
Harvest Directors (as defined in Section 2. (b)) and directly by Harvest and its
affiliates. The Harvest Consulting Services shall be strictly advisory in nature
and the Company shall be free to accept or reject any such advice in its sole
and absolute discretion. Harvest shall have no authority to bind or obligate the
Company in any way. Nothing contained in this Agreement shall require the

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Company to exclusively use the services of Harvest or the Harvest Directors in
connection with the matters referred to herein as Harvest Consulting Services.

         (b) Harvest hereby agrees to provide the Company with directors
services, if requested by the Board of Directors of the Company. In that event,
Harvest hereby agrees to cause two of its principals, directors or designees
with financial and/or management expertise to serve on the Company's Board of
Directors (the "Harvest Directors"). The Harvest Directors shall devote such
time and attention as is reasonably necessary to provide guidance, counsel and
managerial or corporate assistance to the Company.

         3. COMPENSATION.

                  (a) Subject to Section 4 below, and governed by, subject to,
and limited by the terms of the Credit Agreement, dated on or about February 27,
1998, among the Company and its subsidiaries and their subsidiaries, Heller
Financial, Inc., and Dresdner Bank AG, New York and Grand Cayman Branches, and
the AMENDMENT NO. 1 TO CREDIT AGREEMENT dated on or about April 1, 1998, the
AMENDMENT NO. 2 TO CREDIT AGREEMENT dated on or about December 23, 1998, the
WAIVER AND THIRD AMENDMENT TO CREDIT AGREEMENT, dated on or about January 24,
2000, and the WAIVER AND FOURTH AMENDMENT TO CREDIT AGREEMENT, dated on or about
November 14, 2000, including the defined terms therein (the "Credit Agreement As
Amended") and the CAPITAL CALL AGREEMENT, dated on or about November 14, 2000 by
and among the Company, Heller Financial, Inc., a Delaware corporation (in its
individual capacity, "Heller"), as Agent (in such capacity, "Agent") and HARVEST
PARTNERS III, L.P. ("Harvest LP"), a Delaware limited partnership, and
acknowledged and consented to by LUND ACQUISITION CORP., a Minnesota
corporation, BAC ACQUISITION CO., a Delaware corporation, TRAILMASTER PRODUCTS,
INC., a Delaware corporation and DELTA III, INC., a Delaware corporation
("Capital Call Agreement"), as full payment for the Harvest Consulting Services
to be rendered to the Company hereunder (specifically excluding, however, all
amounts payable directly by the Company to its directors, including the Harvest
Directors, for directors' services), the Company shall pay to Harvest a fee for
one calendar year from the Effective Date hereof and up to and including
September 30, 2001, the sum of Four Hundred Thousand Dollars and no/cents
($400,000.00) ("Management Fees"), payable in quarterly installments of One
Hundred Thousand Dollars and no/cents ($100,000) after the Company's quarterly
financial statements are published under the terms of the Credit Agreement As
Amended.

                  (b). Payment of the Management Fees by the Company shall be
determined by the Chief Financial Officer of the Company, taking into
consideration the terms, conditions, and restrictions of the Credit Agreement As
Amended, the Capital Call Agreement, and the Investment Agreement between the
Company and LIH Holdings IV, LLC, a Delaware limited liability corporation,
dated December 28, 2000 ("Investment Agreement"). The Chief Financial Officer's
determination, in absence of manifest error, shall be binding and conclusive on
Harvest and the Company, this includes but is not

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limited to any restrictions placed on the Company by its senior and subordinated
lenders to withhold payment of the Management Fees to Harvest until certain
terms and conditions are met under the Credit Agreement As Amended, the Capital
Call Agreement, and the Investment Agreement ("Suspended Payments").

                  (c). Notification by the Company to Harvest on a quarterly
basis of the Company's compliance with the terms of the Credit Agreement As
Amended, together with a copy of the Chief Financial Officer's certification to
the Company of said compliance, shall be delivered to Harvest in writing by the
Company simultaneously with the public release of the Company's earnings
following the end of each fiscal quarter of the Company.

                  (d). Any Suspended Payments mandated in accordance with the
terms of the Credit Agreement As Amended shall accumulate without interest and
shall only be payable at such time as, with respect to each full fiscal quarter
ending prior to termination of this Agreement, the Company is in full compliance
with the terms and conditions of the Credit Agreement As Amended.

                  (e). The Company, provided the prior approval of a majority of
the Independent Directors of the Board of Lund International Holdings, Inc. is
obtained, may pay Harvest negotiated amounts in excess of the Management Fees.
This excess payment above the Management Fees may be paid by the Company to the
extent Harvest provides the Company with investment banking, advisory or other
similar services in connection with any extraordinary transaction effected by
the Company, including but not limited to any merger, business combination,
recapitalization or significant asset acquisition or disposition ("Harvest
Fees").

                  (f). Harvest shall not be entitled to reimbursement of
out-of-pocket expenses for performing Harvest Consulting Services hereunder.
Nothwithstanding the foregoing, the Harvest Directors shall be entitled to
expense reimbursement available to the Company's directors generally.

         4. TERM. This Agreement commences on October 1, 2000, and after due
consideration by the Independent Directors of Lund International Holdings, Inc.,
and in their sole discretion, is renewable in writing on a yearly basis. This
Agreement may be earlier terminated if it is terminated for cause as provided in
Section 7 below, or the date the number of shares of Common Stock beneficially
owned, as defined under but not limited to: the Stock Purchase Agreement between
LIH Holdings, LLC and the Company, dated September 9, 1997 and any amendment(s)
thereto; the Investment Agreement between LIH Holdings, II, LLC and the Company
dated November 25, 1997 and any amendment(s) thereto; the Investment Agreement
between LIH Holdings III, LLC and the Company dated December 28, 1998 and any
amendments(s) thereto; and the Investment Agreement between LIH Holdings IV, LLC
and the Company dated November 14, 2000, by Harvest or any entity affiliated
with Harvest decreases to less than fifty percent (50%) of the number of issued
and outstanding shares of the Company.

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         5. RIGHT TO ENGAGE IN OTHER ACTIVITIES. The Harvest Consulting Services
provided herein are not to be deemed exclusive. Nothing contained herein shall
restrict Harvest, the Harvest Directors, or any of its shareholders, directors,
officers, employees or agents from engaging in any other business or devoting
time and attention to the management, investment, involvement or other aspects
of any other business, including becoming an officer or director thereof, or
rendering services of any kind to any other corporation, firm, individual or
association. The Company further acknowledges that Harvest or the Harvest
Directors from time to time, may provide investment, management and advisory
services to other companies and entities. In addition, the Company acknowledges
that Harvest or the Harvest Directors have, and will continue, to render
investment and advisory advice and services to certain of the Company's
stockholders, including LIH Holdings, LLC, a Delaware limited liability
corporation, LIH Holdings II LLC, a Delaware limited liability corporation, LIH
Holdings III, LLC, a Delaware limited liability corporation, and LIH IV, a
Delaware limited liability corporation (collectively "LIH"), and LIH's members
and their affiliates.

         6. CONFIDENTIALITY. Harvest acknowledges that in connection with the
performance of the Harvest Consulting Services hereunder, it and its employees
may have access to the Company's confidential information (as hereinafter
defined). Harvest agrees that neither it nor its employees will use or disclose
outside the scope of its engagement hereunder any confidential information of
the Company and will take normal and reasonable steps to protect the
confidentiality of any such confidential information. Confidential Information
shall encompass information about the Company's products, business, finances and
marketing plans, but shall not include information which (i) becomes generally
available to the public other than as a result of a disclosure by Harvest or its
employees, (ii) was available to Harvest on a non-confidential basis prior to
its disclosure to Harvest by the Company, its representatives or agents or (iii)
becomes available to Harvest on a non-confidential basis from a source other
than the Company, its representatives or agents, provided that such source is
not bound by a confidentiality agreement with the Company, its representatives
or its agents or otherwise is prohibited from transmitting the information to
Harvest or its employees by a confidential, legal or fiduciary obligation.

         7. TERMINATION FOR CAUSE. This Agreement may be terminated for cause by
the party whose conduct is not the cause for such termination if (a) either
party commits an act of criminal misconduct or gross negligence or neglect in
any material respect of its obligations as set forth herein, or (b) either party
files a voluntary petition in bankruptcy or is adjudicated as bankrupt or
insolvent, or such party files a petition under any chapter of the United States
Bankruptcy Code or any other present or future applicable Federal, state or
other statute or law regarding bankruptcy, insolvency or other relief for
debtors, or any party seeks, or consents to, or acquiesces in the appointment
of, any trustee, receiver, conservator or liquidator of itself or of all or any
substantial portion of its property, and such petition in bankruptcy, or
adjudication as a bankrupt or insolvent entity, is not waived, dismissed or
overturned within sixty (60) days from the date of the filing or adjudication in
question.

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         8. ASSIGNMENT. Neither Harvest nor the Company may assign this
Agreement or any of their respective rights or obligations hereunder, except
that either of them may assign or transfer this Agreement to any other person
who or which acquires all or substantially all of their respective property,
business and assets, provided that, in the case of Harvest, the successor to its
business employs substantially the same personnel to provide the Harvest
Consulting Services and the services provided by the Harvest Directors
hereunder.

         9. SEVERABILITY. The invalidity or unenforceability of any provision of
this Agreement shall not in any manner or way affect any other provision hereof,
and this Agreement shall be construed, if possible, as if amended to conform to
legal requirements, failing which it shall be construed as if any such offending
provision were omitted.

         10. INDEPENDENT CONTRACTOR RELATIONSHIP. Harvest shall serve as an
independent contractor to the Company pursuant to the terms and conditions of
this Agreement and this Agreement does not create and shall not be construed to
create a relationship of principal and agent, joint venturers, co-partners,
employer and employee, or any similar relationship between the Company and
Harvest, and the parties hereto expressly deny the existence of any such
relationship.

         11. GOVERNING LAW. This Agreement shall be governed by, and construed
and enforced in accordance with, the laws of the State of New York, without
giving effect to the conflicts of law principles thereof.

         12. ENTIRE AGREEMENT. This Agreement constitutes the entire
understanding of the parties hereto with respect to the subject matter hereof.

         13. BINDING NATURE. Subject to the restrictions on assignability
contained herein, each and all of the covenants, terms, conditions, provisions
and agreements herein contained shall be binding upon, and inure to the benefit
of, the parties hereto and their respective successors, heirs and permitted
assigns.

         14. AMENDMENT, ETC. The provisions of this Agreement may not be
amended, waived, modified or changed except by an instrument in writing signed
by all of the parties hereto. No waiver of any breach or condition of this
Agreement shall be deemed to be a waiver of any other or subsequent breach or
conditions, whether of like or different nature.

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         15. COUNTERPARTS. This Agreement may be executed in any number of
counterparts, each of which shall be an original and all of which, when taken
together, shall constitute one and the same instrument.

         IN WITNES WHEREOF, the parties hereto have caused this Agreement to be
executed by their representatives thereunto duly authorized on the date first
above written.

                                      HARVEST PARTNERS, INC.

                                      By:/s/ Ira Kleinman
                                         ---------------------------------
                                           Name:   Ira Kleinman
                                           Title:  General Partner

                                      LUND INTERNATIONAL HOLDINGS, INC.

                                      By: /s/ Edmund Schwartz
                                          --------------------------------
                                             Name:  Edmund Schwartz
                                              Title:  Chief Financial OfficerExhibit 10.72

                        LUND INTERNATIONAL HOLDINGS, INC.
                        1994 INCENTIVE STOCK OPTION PLAN

                                   SECTION 1.
                                   DEFINITIONS

As used herein, the following terns shall have the meanings indicated below:

           (a) The "Company" shall mean Lund International Holdings, Inc., a
           Delaware corporation.

           (b) A "Subsidiary" shall mean any corporation of which fifty percent
           (50%) or more of the total voting power of outstanding stock is
           owned, directly or indirectly in an unbroken chain, by the Company.

           (c) "Common Stock" shall mean the Common Stock of the Company,
           subject to adjustment as described in Section 11.

           (d) The "Plan" means the Lund International Holdings, Inc. Incentive
           Stock Option Plan, as amended hereafter from time to time, including
           the forms of Option Agreements as they may be modified by the Board
           from time to time.

           (e) The "Optionee" is an employee of the Company or any Subsidiary to
           whom an incentive stock option has been granted under the Plan.

           (f) "Committee" shall mean a Committee of three or more persons who
           may be appointed by, and serve at the pleasure of the Board and shall
           have such powers and authority as are granted to it by the Board.
           Each of the members of the Committee shall be a "disinterested"
           person within the meaning of Rule 16b-3, as then in effect, of the
           General Rules and Regulations under the Securities Exchange Act of
           1934. As of the effective date of the Plan, a "disinterested" person
           under Rule 16b-3 means a person who, among other things, is not
           eligible and has not at any time within one year prior to appointment
           to the Committee been eligible to participate in the Plan or in any
           other plan of the Company entitling participants to acquire stock,
           stock options or stock appreciation rights.

           (g) The "Internal Revenue Code" is the Internal Revenue Code of 1986
           as amended from time to time.

                                   SECTION 2.
                                     PURPOSE

           The purpose of the Plan is to promote the success of the Company and
its Subsidiaries by facilitating the employment and retention of competent
personnel and by furnishing incentive to

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key employees upon whose efforts the success of the Company and its Subsidiaries
will depend to a large degree.

           It is the intention of the Company to carry out the Plan through the
granting of stock options which will qualify as "Incentive Stock Options" under
the provisions of Section 422A of the Internal Revenue Code. Adoption of this
Plan shall be and is expressly subject to the condition of approval by the
shareholders of the Company within twelve (12) months before or after the
adoption of the Plan by the Board of Directors.

                                   SECTION 3.
                             EFFECTIVE DATE OF PLAN

           The Plan shall be effective as of the date it is adopted by the Board
of Directors of the Company.

                                   SECTION 4.
                                 ADMINISTRATION

           The Plan shall be administered by the Board of Directors of the
Company (the "Board") or, to the extent empowered by the Board, by a Stock
Option Committee (hereinafter referred to as the "Committee" and as defined in
Section 1(f) of this Plan) which may be appointed by the Board from time to
time. The Board shall have all of the powers vested in it under the provisions
of the Plan, including but not limited to exclusive authority (where applicable
and within the limitations described herein) to determine, in its sole
discretion, whether an incentive stock option shall be granted, the individuals
to whom, and the time or times at which options shall be granted, the number of
shares subject to each option and the option price, terms and conditions of each
option. The Committee shall have such powers as are granted to it by the Board.
The Board, or the Committee if so empowered by the Board, shall have full power
and authority to administer and interpret the Plan, to make and amend rules,
regulations and guidelines for administering the Plan, to prescribe the form and
conditions of the respective stock option agreements (which may vary from
Optionee to Optionee) evidencing each option and to make all other
determinations necessary or advisable for the administration of the Plan. The
Board's interpretation of the Plan, or the Committee's interpretation if so
empowered by the Board, and all actions taken and determinations made by the
Board pursuant to the power vested in it hereunder, or by the Committee to the
extent empowered by the Board, shall be conclusive and binding on all parties
concerned. No member of the Board or the Committee shall be liable for any
action taken or determination made in good faith in connection with the
administration of the Plan.

           In the event the Board appoints a Committee as provided hereunder,
any action of the Committee with respect to the administration of the Plan shall
be taken pursuant to a majority vote of the Committee members or pursuant to the
written resolution of all Committee members.

                                   SECTION 5.
                                  PARTICIPANTS

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           The Board, or the Committee if so empowered by the Board, shall from
time to time, at its discretion and without approval of the shareholders,
designate those employees of the Company or of any Subsidiary to whom incentive
stock options shall be granted. The Board, or the Committee if so empowered by
the Board, may grant additional incentive stock options to some or all
participants then holding options or may grant such options solely or partially
to new participants. In designating participants, the Board, or the Committee if
so empowered by the Board, shall also determine the number of shares to be
optioned to each such participant.

                                   SECTION 6.
                                      STOCK

           The Stock to be optioned under this Plan shall consist of authorized
but unissued shares of Common Stock. Four Hundred Thousand (400,000) shares of
Common Stock shall be reserved and available for options under the Plan;
provided, however, that the total number of shares of Common Stock reserved for
options under this Plan shall be subject to adjustment as provided in Section 11
of the Plan. In the event that any outstanding option under the Plan for any
reason expires or is terminated prior to the exercise thereof, the shares of
Common Stock allocable to the unexercised portion of such option shall continue
to be reserved for options under the Plan and may be optioned hereunder.

                                   SECTION 7.
                                DURATION OF PLAN

           Incentive stock options may be granted pursuant to this Plan from
time to time during a period of ten (10) years from the earlier of the date the
Plan is approved by the Board of Directors or the date it is approved by the
shareholders of the Company.

                                   SECTION 8.
                                     PAYMENT

           Optionees may pay for shares upon exercise of options granted
pursuant to this Plan with cash, certified check, or with the consent of the
Board of Directors, Common Stock of the Company valued at such stock's then
"fair market value" as defined in Section 9 below.

                                   SECTION 9.
                 TERMS LAND CONDITION OF INCENTIVE STOCK OPTIONS

           Each incentive stock option granted pursuant to the Plan shall be
evidenced by a written stock option agreement (the "Option Agreement"). The
Option Agreement shall be in such form as may be approved from time to time by
the Board or the Committee (if so empowered by the Board) and may vary from
Optionee to Optionee; provided, however, that each Optionee and each Option
Agreement shall comply with and be subject to the following terms and
conditions:

           (a) Number of Shares and Option Price. The Option Agreement shall
           state the total number of shares covered by the incentive stock
           option. The option price per share shall not be less than one hundred
           percent (100%) of the fair market value of the Common

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           Stock per share on the date the Board, or the Committee if so
           empowered by the Board, grants the option; provided; however, that,
           if an Optionee owns stock possessing more than ten percent (10%) of
           the total combined voting power of all classes of stock of the
           Company or of its parent or any Subsidiary, the option price per
           share of an incentive stock option granted to such Optionee shall not
           be less than one hundred ten percent (110%) of the fair market value
           of the Common Stock per share on the date of the grant of the option.
           For purposes hereof, if such stock is then reported in the national
           market system or is listed upon an established exchange or exchanges,
           "fair market value" of the Common Stock per share shall be the
           closing price of such stock in such national market system or on such
           stock exchange or exchanges on the date the option is granted or, if
           no sale of such stock shall have occurred on that date, on the next
           preceding day on which there was a sale of stock. If such stock is
           not so reported in the national market system or listed upon an
           exchange, "fair market value" shall be determined with reference to
           the "bid" and "asked" prices on such date, on the next preceding date
           for which there are such quotes. If such stock is not publicly traded
           as of the date the option is granted, the "fair market value" of the
           Common Stock shall be determined by the Board, or the Committee if so
           empowered by the Board, in its sole discretion by applying principle
           of valuation with respect to all such options. The Board, or the
           Committee if so empowered by the Board, shall have full authority and
           discretion in establishing the option price and shall be fully
           protected in so doing.

           (b) Term and Exercisability of Incentive Stock Option. The term
           during which any incentive stock option granted under the Plan may be
           exercised shall be established in each case by the Board, or the
           Committee if so empowered by the Board, but in no event shall any
           incentive stock option be exercisable during a term of more than ten
           (10) years after the date on which it is granted. The Option
           Agreements shall state when the incentive stock option becomes
           exercisable and shall also state the maximum term during which the
           option may be exercised. In the event an incentive stock option is
           exercisable immediately, the manner of exercise of the option in the
           event it is not exercised in full immediately shall be specified in
           the Option Agreement. The Board, or the Committee if so empowered by
           the Board, may accelerate the exercise date of any incentive stock
           option granted hereunder which is not immediately exercisable as of
           the date of grant.

           (c) Other Provisions. The Option Agreement authorized under this
           Section 9 shall contain such other provisions as the Board, or the
           Committee if so empowered by the Board, shall deem advisable. Any
           such Option Agreement shall contain such limitations and restrictions
           upon the exercise of the option as shall be necessary to ensure that
           such option will be considered an "Incentive Stock Option" as defined
           in Section 422A of the Internal Revenue Code or to conform to any
           change therein.

           (d) Holding Period. The disposition of any shares of Common Stock
           acquired by an Optionee pursuant to the exercise of an option
           described above shall not be eligible for the favorable taxation
           treatment of Section 422A of the Internal Revenue Code unless any
           shares so acquired are held by the Optionee for at least two (2)
           years from the date of the granting of the option under which the
           shares were acquired and at least one year after the acquisition of
           such shares pursuant to the exercise of such option, or such other

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           periods as may be prescribed by the Internal Revenue periods as may
           be prescribed by the Internal Revenue Code. In the event of an
           Optionee's death, such holding period shall not be applicable
           pursuant to Section 422A of the Internal Revenue Code.

                                   SECTION 10.
                               TRANSFER OF OPTION

           No option shall be transferable, in whole or in part, by the Optionee
other than by will or by the laws of descent and distribution and, during the
Optionee's lifetime, the option may be exercised only by the Optionee. If the
Optionee shall attempt any transfer of any option granted under the Plan during
the Optionee's lifetime, such transfer shall be void and the option, to the
extent not fully exercised, shall terminate.

                                   SECTION 11.
                    RECAPITALIZATION, SALE, MERGER, EXCHANGE
                          CONSOLIDATION OR LIQUIDATION

           In the event of an increase or decrease in the number of shares of
Common Stock resulting from a subdivision or consolidation of shares or the
payment of a stock dividend or any other increase or decrease in the number of
shares of Common Stock effected without receipt of consideration by the Company,
the number of shares of Common Stock covered by each outstanding option and the
price per share thereof shall be equitably adjusted by the Board of Directors to
reflect such change. Additional shares which may be credited pursuant to such
adjustment shall be subject to the same restrictions as are applicable to the
shares with respect to which the adjustment relates.

           In the event of the sale by the Company of substantially all of its
assets and the consequent discontinuance of its business, or in the event of a
merger, exchange, consolidation or liquidation of the Company, the Board of
Directors may, in connection with the Board's adoption of the plan for sale,
merger, exchange, consolidation or liquidation, provide for one or more of the
following: (i) the acceleration of the exercisability of outstanding options;
(ii) the complete termination of this Plan and cancellation of outstanding
options not exercised prior to a date specified by the Board (which date shall
give Optionees a reasonable period of time in which to exercise the options
prior to the effectiveness of such sale, merger, exchange, consolidation or
liquidation); and (iii) the continuance of the Plan with respect to the exercise
of options which were outstanding as of the date of adoption by the Board of
such plan for sale, merger, exchange, consolidation or liquidation and provide
to Optionees holding such options the right to exercise their respective options
as to an equivalent number of shares of stock of the corporation succeeding the
Company by reason of such sale, merger, exchange, consolidation or liquidation.
The grant of an option pursuant to the Plan shall not limit in any way the right
or power of the Company to make adjustments, reclassification, reorganizations
or changes of its capital or business structure or to merge, exchange or
consolidate or to dissolve, liquidate, sell or transfer all or any part of its
business or assets.

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                                   SECTION 12.
                               INVESTMENT PURPOSE

           No shares of Common Stock shall be issued pursuant to the Plan unless
and until there has been compliance, in the opinion of Company's counsel, with
all applicable legal requirements, including without limitation, those relating
to securities laws and stock exchange listing requirements. As a condition to
the issuance of Common Stock to an Optionee, the Board, or the Committee if so
empowered by the Board, may require the Optionee to (a) represent that the
shares of Common Stock are being acquired for investment and not resale and to
make such other representations as the Board, or the Committee if so empowered
by the Board, shall deem necessary or appropriate to qualify the issuance of the
shares as exempt from the Securities Act of 1933 and any other applicable
securities laws, and (b) represent that the Optionee shall not dispose of the
shares of Common Stock in violation of the Securities Act of 1933 or any other
applicable securities laws. The Company reserves the right to place a legend on
any stock certificate issued upon exercise of an option granted pursuant to the
Plan to assure compliance with this Section 12.

                                   SECTION 13.
                             RIGHTS AS A SHAREHOLDER

           An Optionee (or the Optionee's successor or successors) shall have no
rights as a shareholder with respect to any shares covered by an option until
the date of the issuance of a stock certificate evidencing such shares (except
as otherwise provided in Section 11 above). No adjustment shall be made for
dividends (ordinary or extraordinary, whether in cash, securities or other
property), distributions or other rights for which the record date is prior to
the date such stock certificate is actually issued (except as otherwise provided
in Section 11).

                                   SECTION 14.
                              AMENDMENT OF THE PLAN

           The Board of Directors of the Company may from time to time, insofar
as permitted by law, suspend or discontinue the Plan or revise or amend it in
any respect; provided, however, that no such revision or amendment shall impair
the terms and conditions of any option which is outstanding on the date of such
revision or amendment to the material detriment of the Optionee without the
consent of the Optionee. Notwithstanding the foregoing, no such revision or
amendment shall (i) materially increase the number of shares subject to the Plan
except as provided in Section 11 hereof, (ii) change the designation of the
class of employees eligible to receive options, (iii) decrease the price at
which options may be granted, or (iv) materially increase the benefits accruing
to Optionees under the Plan, unless such revision or amendment is approved by
the shareholders of the Company. Furthermore, the Plan may not, without the
approval of the shareholders, be amended in any manner that will cause incentive
stock options to fail to meet the requirements of "Incentive Stock options" as
defined in Section 422A of the Internal Revenue Code.

                                   SECTION 15.
                        NO OBLIGATION TO EXERCISE OPTION

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           The granting of an option shall impose no obligation upon the
Optionee to exercise such option. Further, the granting of an option hereunder
shall not impose upon the Company or any Subsidiary any obligation to retain the
Optionee in its employ for any period.

                                       7

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00023-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00023-of-00352.parquet"}]]