Document:

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EXHIBIT 4.33

                 INTEGRATED BUSINESS SYSTEMS AND SERVICES, INC.

                             SUBSCRIPTION AGREEMENT

                (COMMON STOCK AND COMMON STOCK PURCHASE WARRANTS)

THESE SECURITIES ARE SUBJECT TO RESTRICTIONS ON TRANSFERABILITY AND RESALE AND
MAY NOT BE TRANSFERRED OR RESOLD EXCEPT AS PERMITTED UNDER THE SECURITIES ACT OF
1933, AS AMENDED, AND THE APPLICABLE STATE SECURITIES LAWS, PURSUANT TO
REGISTRATION OR EXEMPTION THEREFROM. INVESTORS SHOULD BE AWARE THAT THEY WILL BE
REQUIRED TO BEAR THE FINANCIAL RISKS OF THIS INVESTMENT FOR AN INDEFINITE PERIOD
OF TIME.

         The undersigned subscriber ("Subscriber"), intending to be legally
bound, hereby subscribes for and agrees to purchase the number of shares of
common stock, no par value per share (the "Common Stock"), of Integrated
Business Systems and Services, Inc., a South Carolina corporation (the
"Company") as are designated as the "Subscribed Shares" on the signature page
hereof (the "Subscribed Shares"). As payment for Subscriber's subscription for
the Subscribed Shares, Subscriber tenders herewith to the Company in cash or a
check made payable in United States dollars to the order of the Company in the
amount of the subscription price per share set forth on the signature page
hereof multiplied by the total number of Subscribed Shares subscribed as set
forth on the signature page hereof (the "Subscription Amount").

         Concurrently with the closing of the sale of the Subscribed Shares
contemplated by this Subscription Agreement, the Company shall grant to
Subscriber a Common Stock purchase warrant (the "Warrant") to purchase from the
Company two and one half shares of Common Stock for each whole dollar of the
Subscription Amount paid hereunder for the Subscribed Shares. The Warrant shall
be exercisable for the two-year period commencing on the date of payment of the
Subscription Amount and at such price per share of Common Stock and under such
terms and conditions as are set forth in and governed by the provisions of the
Stock Purchase Warrant attached as Exhibit A.

         In consideration of the matters set forth in the Subscription
Agreement, the parties hereby agree as follows:

         1.       SUBSCRIBER'S REPRESENTATIONS, WARRANTIES AND AGREEMENTS.
Subscriber hereby represents and warrants to the Company, and hereby covenants
and agrees with the Company, as follows:

                  (a)      VOLUNTARY AND INFORMED SUBSCRIPTION. Subscriber has
carefully read this Agreement and, to the extent Subscriber believes necessary,
has discussed with Subscriber's counsel and other professional advisor(s) the
representations, warranties, covenants and agreements which Subscriber makes by
signing this Agreement, and any applicable limitations

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upon Subscriber's transfer of the Subscribed Shares and the shares of Common
stock issuable upon exercise of the Warrant (collectively, the "Shares").
Subscriber acknowledges that Subscriber has not relied upon the legal counsel or
accountants for the Company or any selling agent engaged by the Company
regarding the transactions contemplated by this Agreement, and Subscriber has
been advised to engage separate legal counsel and accountants to represent
Subscriber's individual interest and advise Subscriber regarding the structure
of, and risks associated with, such transactions.

                  (b)      AVAILABLE INFORMATION ON THE COMPANY. Subscriber
understands that as a publicly traded company whose common stock is traded in
the United States on the Over-the-Counter Bulletin Board ("OTCBB") administered
by the National Association of Securities Dealers, Inc. under the trading symbol
"IBSSOB", the Company files with the Securities and Exchange Commission (the
"SEC"), and the British Columbia Securities Commission (the "BCSC") various
reports, including quarterly and annual financial statements, annual reports to
shareholders, and proxy statements, and that all of each reports, statements and
information are available to the public, including Subscriber, from the SEC and
directly from the Company. Subscriber may read and copy any reports, statements
or other information that the Company files with the SEC at the SEC's public
reference rooms in Washington, D.C., New York, New York and Chicago, Illinois.
(Subscriber may call the SEC at 1-800-SEC-0330 for further information on the
public reference rooms.) The Company's SEC filings are also available to the
public from commercial documents retrieval services and at the internet web site
maintained by the SEC at "http://www.sec.gov." Reports, proxy statements and
other information may also be available for inspection at the offices of the
BCSC.

                  (c)      DELIVERY, RECEIPT AND REVIEW OF DOCUMENTS. Subscriber
acknowledges that the Company has delivered to Subscriber, or otherwise made
available for review by Subscriber, within a reasonable time prior to the
execution of this Subscription Agreement a copy of the following: (i) the
Company's proxy statement dated April 30, 2003 prepared in connection with the
Company's 2003 annual meeting of shareholders; (ii) the Company's 2002 Annual
Report to Shareholders, including the Company's Form 10-QSB for the fiscal year
ended December 31, 2002 which includes a description of the Company's operations
and the risk factors associated with an investment in the Company; (iii) the
Company's quarterly report on Form 10-QSB for the quarter ended September 30,
2003 which includes a description of the risk factors associated with an
investment in the Company; and (iv) such of the books and records of the Company
and such other documents as Subscriber (and Subscriber's attorney, accountant
and/or other advisors) deemed pertinent in order for Subscriber to make an
informed investment decision (the documents identified in clauses (i) and (iv)
herein are collectively referred to herein as the "Documents"). Prior to the
execution of this Agreement, Subscriber has carefully reviewed the Documents to
the extent Subscriber (and Subscriber's attorney, accountant and/or other
advisors) deemed pertinent in order for Subscriber to make an informed
investment decision.

                  (d)      RELIANCE ON DOCUMENTS. Subscriber further
acknowledges that Subscriber is entering into this Agreement solely on the basis
of information contained in the Documents and not on the basis of any
information, representation or agreements made by any other person, and that no
represents or warranties of any nature have been made to Subscriber

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with respect to the ultimate economic consequences or tax consequences of
Subscriber's investment in the Company. Subscriber acknowledges that any
forecasted financial data which may have been given to Subscriber is for
illustration purposes only and no assurance is given that actual results will
correspond with the results contemplated in any such data.

                  (e)      OPPORTUNITIES FOR ADDITIONAL INFORMATION. Subscriber
acknowledges that Subscriber has had the opportunity to ask questions of and
receive answers from, or obtain additional information from, the executive
officers of the Company concerning the financial and other affairs of the
Company, and to the extent deemed necessary in light of Subscriber's personal
knowledge of the Company's affairs, Subscriber has asked such questions and
received answers to the full satisfaction of Subscriber, and Subscriber desires
to invest in the Company. Subscriber has been advised and acknowledges that no
federal or state agency has made any finding or determination as to the fairness
or merits of an investment in the Company, and that no such agency has made any
recommendation or endorsement whatsoever with respect to such an investment.

                  (f)      NO FEDERAL OR STATE REGISTRATION OF THE SHARES /
LIMITATIONS OF TRANSFERS. Subscriber has been advised and acknowledges that the
issuance of the Shares will not be registered under the Securities Act of 1933,
as amended (the "1933 Act"), in reliance upon the exemption(s) from registration
promulgated thereunder, including Section 4(2) thereunder and Rule 505 of
Regulation D promulgated by the Securities and Exchange Commission (the "SEC").
Subscriber also acknowledges that the issuance of the Shares will not be
registered under the securities laws of any state. Consequently, Subscriber
agrees that the Shares cannot be resold unless they are regulated under the 1933
Act and applicable state securities laws, or unless an exemption from such
registration requirements is available. Subscriber has been advised and
acknowledges that although the Company may hereafter register offers and sales
of its securities under the 1933 Act, the Company is under no obligation to take
any action necessary in order to register any Shares or make available any
exemption for the transfer of the Shares without registration.

                  (g)      LEGENDS ON STOCK CERTIFICATES. Subscriber has been
advised and agrees that there will be placed on the certificates representing
the Shares, or any substitution(s) thereof, a legend stating in substance the
following (and including any restrictions or conditions that may be required by
any applicable state law), and Subscriber has been advised and further agrees
that the Company will refuse to permit the transfer of the Shares out of
Subscriber's name in the absence of compliance with the terms of such legend:

                  The securities represented by this certificate have not been
                  registered under the Securities Act of 1933, as amended, or
                  under any state securities laws, and except as provided below,
                  such securities may not be sold, pledged, transferred,
                  assigned or otherwise disposed of except in accordance with
                  such Act and the rules and regulations thereunder and in
                  accordance with applicable state securities laws. On and after
                  December 1, 2004 and prior to December 1, 2005, the
                  corporation will allow transfer of such securities upon
                  receipt of evidence satisfactory to the corporation that such
                  transfer complies with the provisions of Rule 144

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                  under the Act. Thereafter, in the absence of knowledge by the
                  corporation that such transfer would violate applicable
                  securities laws, the corporation will allow transfer of such
                  securities without qualification or restriction.

                  The corporation is authorized to issue shares of both common
                  and preferred stock. The corporation will furnish without
                  charge to each shareholder, on written request to the
                  corporation at its principal place of business or registered
                  office, a full statement of the powers, designations,
                  preferences and relative, participating, optional or other
                  special rights of each class of stock or series thereof and
                  the qualifications, limitations or restrictions of such
                  preferences and/or rights.

                  (h)      NO TRADING MARKET FOR THE SHARES / HIGH RISK
INVESTMENT. Subscriber confirms that Subscriber has no need for liquidity in
Subscriber's investment in the Company, and Subscriber understands that
Subscriber may not be able to liquidate this investment in an emergency.
Subscriber has been advised and acknowledges that there is only a limited public
trading market for the Shares on the OTCBB. Subscriber is aware that
Subscriber's investment in the Company is speculative and involves a high degree
of risk of loss arising from, among other things, substantial market,
operational, competitive and other risks described in the Documents. Having made
Subscriber's own evaluation of the risks associated with this investment,
Subscriber has been advised and Subscriber is aware that Subscriber must bear
the economic risks of a purchase of the Shares, including the risk of the total
loss of such investment, indefinitely. Subscriber acknowledges that Subscriber's
overall commitment to investments of the kind represented by an investment in
the Company (including this investment) is reasonable in relation to
Subscriber's net worth.

                  (i)      ASSOCIATED INVESTOR STATUS. Subscriber is an
"accredited investor" as that term is defined in Rule 501 of Regulation D
promulgated by the SEC under the 1933 Act. For this purpose, Subscriber
understands that an "accredited investor" includes:

                  (A)      any INDIVIDUAL who:

                           (1)      has a net worth (individually or jointly
                                    with spouse) in excess of $1 million; or

                           (2)      has had an individual income in excess of
                                    $200,000 (or joint income with spouse in
                                    excess of $300,000) in each of the two most
                                    recent years and who reasonably expects the
                                    same income level for the current year; or

                           (3)      is an executive officer or director of the
                                    Company who was not appointed to such
                                    position for the purpose of qualifying the
                                    Subscriber as an accredited investor; or

                  (B)      any ENTITY in which all of the equity owners or
                           partners are "accredited investors;" or

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                  (C)      any corporation or partnership with total assets in
                           excess of $5,000,000 that was not formed for the
                           specific purpose of purchasing the securities
                           subscribed hereunder.

                  (j)      SUBSCRIBER'S AGE AND STATE OF RESIDENCE. If
Subscriber is an individual, Subscriber is eighteen (18) years of age or older.
Subscriber's current address is (and if Subscriber is an entity, Subscriber's
state of incorporation or organization are) as set forth on the signature page
hereof. If Subscriber is an entity which meets the classification set forth
under Section 1(i)(B) above but does not satisfy Section 1(i)(C) above, each of
Subscriber's equity owners and/or partners has the same state of residence as
the Subscriber's state of organization, and none of Subscriber's equity owners
and/or partners has any present intention of moving from such state of
residency.

                  (k)      SOPHISTICATED INVESTOR STATUS. Subscriber considers
himself/herself/itself to be a sophisticated investor in companies similarly
situated to the Company, and Subscriber has substantial knowledge and experience
in financial and business matters (including knowledge of finance, securities
and investments, generally, and experience and skill to investments based on
actual participation) such that Subscriber is capable of evaluating the merits
and risks of the prospective investment in the Company.

                  (l)      PURCHASING SOLELY FOR INVESTMENT. Subscriber agrees
that Subscriber shall purchase the Shares (A) solely for Subscriber's own
account and not as nominee for, representative of, or otherwise on behalf of any
other person, and (B) with the intention of holding such securities for
investment, with no present intention of participating, directly or indirectly,
in a subsequent public distribution of such securities unless registered under
the 1933 Act and applicable state securities laws, or unless an exemption from
such registration requirements is available. Subscriber shall not make any sale,
transfer or other disposition of the Shares in violation of state or federal
law.

                  (m)      NO GENERAL SOLICITATION. Subscriber acknowledges that
the Shares have not been offered to Subscriber by means of any form of general
or public solicitation or general advertising, or publicly disseminated
advertisements or sales literature, including (A) any advertisement, article,
notice or other communication published in any newspaper, magazine, or similar
media, or broadcast over television or radio, or (B) any seminar or meeting to
which Subscriber was invited by any of the foregoing means of communications.

                  (n)      NO COMMISSIONS OR SIMILAR FEES. In connection with
the purchase of the Shares by Subscriber, Subscriber has not and will not pay,
and has no knowledge of the payment of, any commission or other direct or
indirect remuneration to any person or entity for soliciting or otherwise
coordinating the purchase of such securities, except to such persons or entities
as are duly licensed and/or registered to engage in securities offering and
selling activities (or are exempt from such licensing and/or registration
requirements) under applicable federal laws and the laws of the state(s) in
which such activities have taken place in connection with the transaction
contemplated by this Agreement.

INTEGRATED BUSINESS SYSTEMS AND SERVICES, INC.
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                  (o)      FUTURE SALES AND DILUTION. Subscriber is aware that
the Company may offer and sell additional shares of preferred stock or Common
Stock in the future, thereby diluting Subscriber's percentage equity ownership
of the Company.

                  (p)      ENTITY SUBSCRIBERS. If Subscriber is a corporation or
partnership, Subscriber is duly organized, validly existing, and in good
standing under the laws of its state of organization, and has duly and validly
taken all corporate, shareholder, partnership (as applicable) actions necessary
to approve and authorize the execution of this Agreement, and to consummate the
transactions contemplated hereby. Each of the representatives of Subscriber
signing this Agreement has full power and authority to execute this Agreement in
the indicated capacity and to consummate the transactions contemplated hereby.

                  (q)      RELIANCE BY THE COMPANY. Subscriber understands and
agrees that the Company, and all current and future shareholders of the Company
are relying on the agreements and representations contained herein. Subscriber
understands fully the meaning and legal consequences of the provisions herein,
and agrees to indemnify and hold harmless the Company, and each other person, if
any, subject to liability because of such person's connection with the Company,
against all actions, claims, losses, damages and liabilities arising out of or
based upon any false representation or warranty herein, or any breach of the
undersigned of any provision hereof, and to reimburse the Company and each such
other person for any legal and other expenses incurred by the Company and each
such other person in connection with investigating, defending, and, if
appropriate, settling any action, claim, loss, damage or liability.

         2.       MISCELLANEOUS. Each of Subscriber and the Company understands
and agrees that (a) this Agreement is binding upon and inure to the benefit of
the parties hereto and their successors/heirs and permitted assigns; (b) this
Agreement may not be assigned or transferred by Subscriber except upon the prior
written consent of the Company; (c) this Agreement will be governed and
construed in accordance with the laws of the State of South Carolina; and (d)
when executed and delivered, this Agreement shall constitute the valid and
binding obligation of Subscriber, enforceable in accordance with its terms and
conditions, except as enforcement may be limited by applicable bankruptcy,
insolvency or similar laws effecting creditors' rights generally and by
principles of equity.

         3.       POWERS AND AUTHORITY. Each of Subscriber and the Company
hereby represents and warrants to the other that such party has full power and
authority to execute, deliver and perform this Agreement and such party has
obtained the requisite corporate, governmental, and third party approvals and
consents necessary to enter into and perform this Agreement.

         4.       COUNTERPARTS. This Agreement may be executed in multiple
counterparts, all of which taken together shall constitute one agreement, and
any party hereto may execute this Agreement by signing such counterpart.

         5.       SHAREHOLDERS AGREEMENT. Subscriber understands and agrees that
as a precondition to the Company's transfer of the Shares to Subscriber as
contemplated hereunder, Subscriber shall have executed and delivered to the
Company a Shareholders Agreement

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(provided by the Company) placing substantial restrictions on Subscriber's
ability to transfer the Shares.

         6.       ENTIRE AGREEMENT. This Subscription Agreement constitutes the
entire agreement between the parties with respect to the subject matter hereof
and supersedes all prior written or oral agreements and representations between
the parties with respect thereto.

                      [SIGNATURE PAGE IMMEDIATELY FOLLOWS]

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IN WITNESS WHEREOF, Subscriber has executed this Agreement as of the date set
forth opposite Subscriber's signature below.

<TABLE>
<CAPTION>
Number of Subscribed Shares:                    Name of Subscriber:
<S>                                             <C>
500,000                                         Liberty Union Life Assurance Corporation
--------------------------------------          -------------------------------------------
Subscription Price per Share:**$0.20**          Please PRINT or TYPE exact name(s) in which
                                                undersigned desires Shares to be registered

Aggregate Subscription Price:
(Subscribed Shares x $0.20)

                                                _______________________________________
                                                Signature of Subscriber*

$100,000.00
---------------------------------

                                                IF SUBSCRIBER IS AN ENTITY:

                                                By: /s/ Chris Mazur
                                                    ----------------------------------
                                                    (signature of authorized representative

                                                Print Name: Chris Mazur

                                                Title or Office: President

38-1744924                                      Corporate
----------------------------------              ------------------------------------------
Social Security or Federal Taxpayer             Please indicate form of ownership the undersigned
Identification Number of Subscriber the Shares  desires for (individual, joint tenant with
                                                right of survivorship, tenants in common)
30775 Barrington
--------------------------------------
Subscriber's Street Address
(P.O. Box Not Acceptable)

Madison Hts., MI  48071
------------------------------------
City/State/Zip Code

Area Code and Telephone Number
----------------------------------------
</TABLE>

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

* In case of joint tenants, each joint owner must sign.

The terms and conditions of the within and the foregoing Subscription and
Funding Commitment Agreement are hereby accepted and agreed to by and on behalf
of Integrated Business Systems and Services, Inc. as an immediate subscription
for 250,000 Shares of Common Stock.

INTEGRATED BUSINESS SYSTEMS AND SERVICES, INC.

By: /s/ George E. Mendenhall
    ------------------------------
Its: Chief Executive Officer

Date: December 4, 2003

INTEGRATED BUSINESS SYSTEMS AND SERVICES, INC.
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EXHIBIT 10.16

                 INTEGRATED BUSINESS SYSTEMS AND SERVICES, INC.
                            2001 STOCK INCENTIVE PLAN

                    AMENDED AND RESTATED AS OF MARCH 18, 2004

1.       PURPOSES

         1.1. The purposes of the Integrated Business Systems and Services, Inc.
2001 Stock Incentive Plan are to (a) provide an incentive and reward to
directors and employees of the Company, and consultants and advisors to the
Company, who are and have been in a position to contribute materially to
improving the Company's profits, (b) aid in the growth of the Company, and (c)
encourage ownership of Shares by directors and employees.

2.       DEFINITIONS

         2.1. For purposes of this Plan, the following capitalized terms shall
have the definitions which are attributed to them below, unless another
definition is clearly indicated by a particular usage and context.

                  (a) "Agreement" means the written document issued by the
Committee to a Participant whereby an Award is made to that Participant.

                  (b) "Award" means the issuance of an Option, an SAR or
Restricted Stock pursuant to this Plan.

                  (c) "Awarded Shares" means Shares subject to outstanding
Awards.

                  (d) "Board" means the Company's Board of Directors.

                  (e) "Cause" means (1) theft or destruction of property of the
Company, a Parent or Subsidiary; (2) disregard of Company rules or policies; or
(3) conduct evidencing willful or wanton disregard of the interest of the
Company. Such determination shall be made by the Committee based on information
presented by the Company and the Participant and shall be final and binding on
all parties.

                  (f) "Code" means the Internal Revenue Code of 1986, as
amended.

                  (g) "Committee" means the Stock Incentive Plan Committee(s)
appointed by the Board pursuant to Section 3.1.

                  (h) "Company" means Integrated Business Systems and Services,
Inc., a corporation incorporated under the laws of the state of South Carolina,
and any successor thereto.

                  (i) "Consultant" means any person or entity that provides
services to the Company as a consultant or advisor.

<PAGE>

                  (j) "Director" means any individual appointed or elected to
the Board.

                  (k) "Effective Date of Grant" means the effective date on
which the Committee makes an Award.

                  (l) "Employee" means any individual who performs services as a
common law employee for the Company, a Parent or Subsidiary, and is included on
the regular payroll of the Company, a Parent or Subsidiary.

                  (m) "Fair Market Value" means the value established by the
Committee based upon such factors as the Committee in its sole discretion shall
decide, including, but not limited to, a valuation prepared by an independent
third party appraiser selected or approved by the Committee. If at any time the
Shares are traded on an established trading system, it means the last sale price
reported on any stock exchange or over-the counter trading system on which
Shares are trading on a specified date or, if not so trading, the average of the
closing bid and asked prices for a Share on a specified date. If no sale has
been made (or there are no closing bid or asked prices) on the specified date,
then the sale price (or closing bid and asked prices) on the last preceding day
on which any such sale (or closing bid and asked prices) shall have occurred
shall be used in determining fair market value under the applicable method
prescribed in the previous sentence.

                  (n) "Incentive Stock Option" means any Option granted under
this Plan which meets the requirements of Section 422 of the Code and any
regulations or rulings promulgated thereunder and is designated by the Committee
as an Incentive Stock Option.

                  (o) "Nonqualified Stock Option" means any Option granted under
this Plan which is not an Incentive Stock Option.

                  (p) "Option" means the right to purchase from the Company a
stated number of Shares at a specified price.

                  (q) "Option Price" means the purchase price per Share subject
to an Option and shall be fixed by the Committee.

                  (r) "Parent" means any corporation (other than the Company) in
an unbroken chain of corporations ending with the Company if, at the time of the
granting of the Award, each of the corporations (other than the Company) owns
stock possessing 50% or more of the total combined voting power of all classes
of stock in one of the other corporations in such chain within the meaning of
Section 424(e) of the Code and any regulations or rulings promulgated
thereunder.

                  (s) "Participant" means a Director, an Employee or a
Consultant who has received an Award under this Plan.

                  (t) "Permanent and Total Disability" shall have the same
meaning as given to that term by Section 22(e)(3) of the Code and any
regulations or rulings promulgated thereunder.

                                       2

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                  (u) "Plan" means this Integrated Business Systems and
Services, Inc. 2001 Stock Incentive Plan, amended and restated as of March 18,
2004, as evidenced herein and as amended from time to time.

                  (v) "Restricted Stock" means Shares issued to the Participant
pursuant to Section 9 which are subject to the restrictions of this Plan and the
Agreement.

                  (w) "Restriction Period" means a period commencing on the
Effective Date of Grant and ending on such date or upon the achievement of such
performance or other criteria as the Committee shall determine. The Restriction
Period may, in the sole discretion of the Committee, be structured to provide
for a release of restrictions in installments.

                  (x) "SAR" means stock appreciation rights issued to a
Participant pursuant to Section 8.

                  (y) "SAR Price" means the base value established by the
Committee for an SAR on the Effective Date of Grant used in determining the
amount of benefit, if any, paid to a Participant.

                  (z) "Share" means one share of the common stock of the
Company.

                  (aa) "Subsidiary" means any corporation in an unbroken chain
of corporations beginning with the Company if, at the time of the granting of
the Award, each of the corporations (other than the last corporation) in the
unbroken chain owns stock possessing 50% or more of the total combined voting
power of all classes of stock in one of the other corporations in such chain,
within the meaning of Section 424(f) of the Code and any regulations or rulings
promulgated thereunder.

                  (bb) "1933 Act" means the Securities Act of 1933, as amended.

                  (cc) "1934 Act" means the Securities Exchange Act of 1934, as
amended.

3.       ADMINISTRATION

         3.1. This Plan shall be administered by a Committee, or by more than
one Committee if desired and deemed necessary by the Board in order to provide
separate Committee authority for the granting of Awards to separate categories
of eligible Participants. Any such Committee shall consist of not less than two
members. The members of the Committee shall be appointed by the Board. The Board
may from time to time remove members from or add members to the Committee.
Vacancies on the Committee, howsoever caused, shall be filled by the Board. In
the absence of the appointment of such a Committee, the Board shall serve as the
Committee.

         3.2. The action of a majority of the Committee at which a quorum is
present, or an action approved in writing by a majority of the Committee, shall
be the valid action of the Committee.

         3.3. The Committee shall from time to time at its discretion designate
the Directors, Employees and Consultants who shall be Participants, determine
all the terms and conditions of

                                       3

<PAGE>

Awards as set forth in Section 6.1 or otherwise, including the type of Award to
be granted, the exercise period, expiration date and other applicable time
periods for each Award, the number of Shares subject to each Award, whether an
Option is an Incentive Stock Option or Nonqualified Stock Option and, if
applicable, the Option Price or SAR Price and the general terms of the Award.

         3.4. The interpretation and construction by the Committee of any
provisions of this Plan or of any Award granted under it and all actions of the
Committee shall be final and binding on all parties. No member of the Board or
the Committee shall be liable for any action or determination made in good faith
with respect to this Plan or any Award granted under it.

4.       ELIGIBILITY

         4.1. Each Participant shall be a Director, an Employee or a Consultant
of the Company, a Parent or a Subsidiary as selected by the Committee in its
sole discretion from time to time.

         4.2. A Participant may hold more than one Award, but only on the terms
and subject to the restrictions set forth in this Plan.

5.       SHARES SUBJECT TO AWARD

         5.1. The maximum number of securities that may be subject to Awards
under the Plan shall be 16,200,000 Shares. Such number shall be adjusted as
appropriate in order to give effect to changes made in the number of outstanding
Shares as a result of a merger, consolidation, recapitalization,
reclassification, combination, stock dividend, stock split, or other relevant
change.

         5.2. In the event that any outstanding Award under this Plan expires or
is forfeited or canceled for any reason, the Awarded Shares subject to that
Award may again be the subject of an Award under this Plan.

6.       TERMS AND CONDITIONS

         6.1. Awards granted pursuant to this Plan shall be authorized by the
Committee under terms and conditions approved by the Committee and shall be
evidenced by Agreements in such form as the Committee shall from time to time
approve, which Agreements shall contain or shall be subject to the following
terms and conditions, whether or not such terms and conditions are specifically
included therein:

                  (a) Number of Shares. Each Award shall state the number of
Shares to which it pertains.

                  (b) Date. Each Award shall state the Effective Date of Grant.

                  (c) Price. With respect to an Option, the Award shall state
the Option Price. With respect to an SAR, it shall state the SAR Price.

                                       4

<PAGE>

                  (d) Method and Time of Payment. With respect to an Option, the
Option Price shall be payable on the exercise of the Award and may be paid in or
by any one of the following means, or any combination thereof, to the extent not
otherwise designated by the Committee in the Agreement:

                           (1) Cash;

                           (2) Check (which clears in due course) payable to the
                  Company;

                           (3) Shares tendered to the Company, duly endorsed for
                  transfer and owned by the Participant to be credited against
                  the Option Price at the Fair Market Value of such tendered
                  Shares on the date of exercise; provided however, that no
                  fractional shares may be so transferred, and the Company shall
                  not be obligated to make any cash payments in consideration of
                  any amount by which the aggregate Fair Market Value of the
                  Shares so transferred exceeds the aggregate Option Price; and

                           (4) Unless otherwise provided by the Committee or the
                  Company, a note payable executed and delivered by the
                  Participant to the Company upon terms acceptable to the
                  Company in an amount equal to the aggregate Option Price or
                  relevant portion thereof, such note payable to be fully
                  secured by the pledge to the Company of any Shares whose
                  Option Price is covered by such note and the certificates
                  representing such Shares shall be held in the custody of the
                  Company until such note is paid in full.

         The Option shall be deemed exercised and the Shares purchased thereby
shall be deemed issued as of the date such payment (in one or more of the
alternative forms permitted herein) is received in full by the Company.

                  (e) Conversion of Option. Unless the Committee elects
otherwise in the Agreement representing any Award, in lieu of the payment of all
or any portion of the Option Price in accordance with the preceding subparagraph
(d), a Participant may convert all or a portion of an Option by the surrender of
the Agreement and delivery of a Notice of Conversion in the form attached to the
Agreement, duly executed, at the principal executive offices of the Company,
into Shares as provided in this subparagraph (e). Upon exercise of this
conversion right, the Participant shall be entitled to receive that number of
Shares equal to the quotient obtained by dividing [(A-B)(X)] by (A), where:

                  A = the current Fair Market Value of one Share on the date of
                      conversion.

                  B = the Option Price for one Share under the Agreement.

                  X = the number of Shares with respect to which the Option is
                      being converted.

If the above calculation results in a negative number, then no Shares shall be
issued or be issuable upon conversion of the Option. By way of illustration, if
the Option Price is $10.00 per Share, the current Fair Market Value is $20.00
per Share, and the Option is being converted with respect to 100,000 Shares,
then 50,000 Shares would be issued on conversion [($20.00 -$10.00) x 100,000
divided by $20.00 = 50,000] and the number of Shares issuable upon exercise of
the Option would be reduced by 100,000.

                                       5

<PAGE>

                  (f) Transfer of Option or Stock. No Award, Option, SAR, or
Restricted Stock (prior to the expiration of the Restriction Period) shall be
transferable by the Participant, except by will or the laws of descent and
distribution upon the Participant's death and subject to any other limitations
of this Plan. In addition to any other restriction hereunder or except as
otherwise provided in the Agreement with the Participant, no Shares acquired
pursuant to an Award of any type may be sold, transferred or otherwise disposed
of prior to the end of the six (6) month period which begins on the Effective
Date of Grant of such Award.

                  (g) Recapitalization. The Committee shall make appropriate
adjustments in the number of Awarded Shares or in the Option Price or SAR Price
under outstanding Awards in order to give effect to changes made in the number
of outstanding Shares as a result of a merger, consolidation, recapitalization,
reclassification, combination, stock dividend, stock split, or other relevant
change.

                  (h) Investment Purpose.

                           (1) The Company shall not be obligated to sell or
                  issue any Shares pursuant to any Award unless such Shares are
                  at that time effectively registered or exempt from
                  registration under the 1933 Act. The determination of whether
                  a Share is exempt from registration shall be made by the
                  Company's legal counsel and its determination shall be
                  conclusive and binding on all parties to the Agreement.

                           (2) Notwithstanding anything in this Plan to the
                  contrary, each Award under this Plan shall be granted on the
                  condition that the purchases of Shares thereunder shall be for
                  investment purposes and not with a view for resale or
                  distribution except that in the event the Shares subject to
                  such Award are registered under the 1933 Act, or in the event
                  of a resale of such Shares without such registration that
                  would otherwise be permissible, such condition shall be
                  inoperative if in the opinion of counsel for the Company such
                  condition is not required under the 1933 Act or any other
                  applicable law, regulation, or rule of any governmental
                  agency.

                  (i) Other Provisions. Awards authorized under this Plan may
contain any other provisions or restrictions as the Committee in its sole and
absolute discretion shall deem advisable including, but not limited to:

                           (1) Offering Options in tandem with or reduced by
                  other Options, SARs or other employee benefits and reducing
                  one Award by the exercise of another Option, SAR or benefit;
                  or

                           (2) Providing for the issuance to the Participant
                  upon exercise of an Option and payment of the exercise price
                  thereof with previously owned Shares, of an additional Award
                  for the number of shares so delivered, having such other terms
                  and conditions not inconsistent with this Plan as the
                  Committee shall determine.

                  (j) Duration of Award. Each Award shall be for a term of up to
ten (10) years from the Effective Date of Grant as determined in the sole
discretion of the Committee.

                                       6

<PAGE>

         6.2. The Company may place such legends on stock certificates
representing the Shares as the Company, in its sole discretion, deems necessary
or appropriate to reflect restrictions under this Plan, the Agreement, the Code,
securities laws or otherwise.

         6.3. Notwithstanding any provision herein to the contrary, employment
shall be at the pleasure of the Board, of its designees, of the Company, a
Parent or Subsidiary, as the case may be, at such compensation as the
appropriate board, company or designee shall determine. Nothing contained in
this Plan or in any Award granted pursuant to it shall confer upon any
Participant any right to continue in the employ of the Company, Parent or
Subsidiary, as the case may be, or to interfere in any way with the right of the
Company, Parent or Subsidiary to terminate employment at any time. So long as
the Participant shall continue to be a Director, an Employee or a Consultant,
the Award shall not be affected by any change of the Participant's duties or
position except to the extent the Agreement with the Participant provides
otherwise.

         6.4. Any person entitled to exercise an Option or an SAR may do so in
whole or in part by delivering to the Company at its principal office, attention
Corporate Secretary, a written notice of exercise. The written notice shall
specify the number of Shares for which an Option or SAR is being exercised.

                  (a) With respect to an Option, the notice shall be accompanied
by full payment of the Option Price for the Shares being purchased.

                  (b) During the Participant's lifetime, an Option or SAR may be
exercised only by the Participant, or on the Participant's behalf by the
Participant's legal guardian.

7.       INCENTIVE STOCK OPTIONS AND NONQUALIFIED STOCK OPTIONS

         7.1. The Committee in its sole discretion may designate whether an
Award to an Employee is to be considered an Incentive Stock Option or a
Nonqualified Stock Option. An Award to a non-Employee Director or Consultant may
be only a Nonqualified Stock Option. The Committee may grant both an Incentive
Stock Option and a Nonqualified Stock Option to the same Employee. However,
where both an Incentive Stock Option and a Nonqualified Stock Option are awarded
at one time, such Awards shall be deemed to have been awarded in separate
grants, shall be clearly identified, and in no event will the exercise of one
such Award affect the right to exercise the other such Award except to the
extent the Agreement with the Participant provides otherwise.

         7.2. Any Award to an Employee designated by the Committee as an
Incentive Stock Option will be subject to the general provisions applicable to
all Awards granted under this Plan. In addition, the aggregate Fair Market Value
of Shares (determined at the Effective Date of Grant) with respect to which
Incentive Stock Options granted under all Incentive Stock Option Plans of the
Company, a Parent or Subsidiary, are exercisable by the Employee for the first
time during any calendar year shall not exceed $100,000 (or such other
applicable limitation set forth in Section 422 of the Code).

         7.3. The Option Price shall be established by the Committee in its sole
discretion. With respect to an Incentive Stock Option, the Option Price shall
not be less than 100% of the

                                       7

<PAGE>

Fair Market Value of a Share on the Effective Date of Grant. With respect to a
Nonqualified Stock Option, the Option Price shall not be less than 50% of the
Fair Market Value of a Share on the Effective Date of Grant.

         7.4. Any Award to an Employee will be considered to be a Nonqualified
Stock Option to the extent that any or all of the grant is in conflict with
Section 7.2 or with any requirement for Incentive Stock Options pursuant to
Section 422 of the Code and the regulations issued thereunder.

         7.5. An Option may be terminated as follows:

                  (a) During the period of continuous employment with the
Company, Parent or Subsidiary, an Option will be terminated only if it has been
fully exercised or it has expired by its terms.

                  (b) Upon termination of employment, the Option will terminate
upon the earliest of (i) the full exercise of the Option, (ii) the expiration of
the Option by its terms, and (iii) not more than three (3) months following the
date of employment termination; provided, however, should termination of
employment (A) result from the death or Permanent and Total Disability of the
Participant, such three month period shall be one (1) year or (B) be for Cause,
the Option will terminate on the date of employment termination. For purposes of
this Plan, a leave of absence approved by the Company shall not be deemed to be
termination of employment except with respect to an Incentive Stock Option as
required to comply with Section 422 of the Code and the regulations issued
thereunder or unless otherwise provided in the Agreement or by the Company on
the date of the leave of absence.

                  (c) Subject to the terms of the Agreement with the
Participant, if a Participant shall die or becomes subject to a Permanent and
Total Disability prior to the termination of employment with the Company, Parent
or Subsidiary and prior to the termination of an Option, such Option may be
exercised to the extent that the Participant shall have been entitled to
exercise it at the time of such death or disability, as the case may be, by the
Participant, the estate of the Participant or the person or persons to whom the
Option may have been transferred by will or by the laws of descent and
distribution.

         7.6. Except as otherwise expressly provided in the Agreement with the
Participant, in no event will the continuation of the term of an Option beyond
the date of termination of employment allow the Participant, or the
beneficiaries or heirs of the Participant, to accrue additional rights under
this Plan, or to purchase more Shares through the exercise of an Option than
could have been purchased on the day that employment was terminated.

         7.7. A Participant shall have no rights as a stockholder with respect
to any Shares subject to an Option until the date of the issuance of a stock
certificate to such Participant for such Shares. No adjustment shall be made for
dividends (ordinary or extraordinary, whether in cash, securities or other
property) or distributions or other rights for which the record date is prior to
the date such stock certificate is issued, except as provided in Section 6.1(g).

                                       8

<PAGE>

         7.8. Service as a non-Employee Director or Consultant shall be
considered employment for purposes of Sections 7.5 and 7.6 of the Plan. The
continuous service of a Consultant will be deemed terminated for purposes of
this Plan upon written notice from the Company to the effect that the Company
will no longer transact business with the Consultant or when the Consultant
otherwise ceases to perform services for the Company.

8.       STOCK APPRECIATION RIGHTS

         8.1. The Committee, in its sole discretion, may grant to a Participant
an SAR.

         8.2. The SAR Price shall be established by the Committee in its sole
discretion. The SAR Price shall not be less than 100% of Fair Market Value of a
Share on the Effective Date of Grant for an SAR issued in tandem with an
Incentive Stock Option and for other SARs, shall not be less than 50% of Fair
Market Value of a Share on the Effective Date of Grant.

         8.3. Upon exercise of an SAR, the Participant shall be entitled,
subject to the terms and conditions of this Plan and the Agreement, to receive
for each Share with respect to which the SAR is being exercised the excess of
(a) the Fair Market Value of a Share on the date of exercise over (b) the SAR
Price for such Share.

         8.4. At the sole discretion of the Committee, the payment of such
excess shall be made in (a) cash, (b) Shares, or (c) a combination of cash and
Shares. Shares used for this payment shall be valued at their Fair Market Value
on the date of exercise of the applicable SAR.

         8.5. An Award of an SAR shall be considered an Award for purposes of
the number of Shares subject to an Award pursuant to Section 5.1, unless the
Agreement making the Award of the SAR provides that the exercise of an SAR
results in the termination of an unexercised Option for the same number of
Shares.

         8.6. An SAR may be terminated as follows:

                  (a) During the period of continuous employment with the
Company, Parent or Subsidiary, an SAR will be terminated only if it has been
fully exercised or it has expired by its terms.

                  (b) Upon termination of employment, the SAR will terminate
upon the earliest of (i) the full exercise of the SAR, (ii) the expiration of
the SAR by its terms, and (iii) not more than three (3) months following the
date of employment termination; provided, however, should termination of
employment (A) result from the death or Permanent and Total Disability of the
Participant, such three month period shall be one (1) year, or (B) be for Cause,
the SAR will terminate on the date of employment termination. For purposes of
this Plan, a leave of absence approved by the Company shall not be deemed to be
termination of employment unless otherwise provided in the Agreement or by the
Company on the date of the leave of absence.

                  (c) Subject to the terms of the Agreement with the
Participant, if a Participant shall die or becomes subject to a Permanent and
Total Disability prior to the termination of employment with the Company, Parent
or Subsidiary and prior to the termination of an SAR, such SAR may be exercised
to the extent that the Participant shall have been entitled to exercise

                                       9

<PAGE>

it at the time of such death or disability, as the case may be, by the
Participant, the estate of the Participant or the person or persons to whom the
SAR may have been transferred by will or by the laws of descent and
distribution.

                  (d) Except as otherwise expressly provided in the Agreement
with the Participant, in no event will the continuation of the term of an SAR
beyond the date of termination of employment allow the Employee, or his
beneficiaries or heirs, to accrue additional rights under this Plan, have
additional SARs available for exercise or to receive a higher benefit than the
benefit payable as if the SAR was exercised on the date of employment
termination.

         8.7. If an SAR which was considered an Award for purposes of Section
8.5 is terminated without being exercised in full for any reason, the number of
Shares with respect to which such SAR was unexercised shall be again available
for Awards under this Plan.

         8.8. The Participant shall have no rights as a stockholder with respect
to an SAR. In addition, no adjustment shall be made for dividends (ordinary or
extraordinary, whether in cash, securities or other property) or distributions
or other rights except as provided in Section 6.1(g).

9.       RESTRICTED STOCK

         9.1. The Committee may award to a Participant Restricted Stock under
such terms or conditions as the Committee, in its sole discretion, shall
determine and as otherwise provided herein.

         9.2. Restricted Stock shall be Shares which are subject to a
Restriction Period.

         9.3. Should the Participant terminate employment for any reason, all
Restricted Stock which is still subject to the Restriction Period shall be
forfeited and returned to the Company for no payment.

         9.4. Upon such forfeiture, Shares representing such forfeited
Restricted Stock shall again become available for Awards under the Plan.

         9.5. The Committee may require under such terms and conditions as it
deems appropriate or desirable that the certificates for Restricted Stock
awarded under this Plan may be held by the Company or its designee until the
Restriction Period expires. In addition, the Committee may place upon such
certificate such legends as the Committee deems necessary or appropriate and may
require as a condition of any receipt of Restricted Stock that the Participant
shall deliver a stock power endorsed in blank relating to the Restricted Stock.

10.      AMENDMENT OR DISCONTINUANCE OF PLAN

         10.1. The Board may at any time amend, suspend, or discontinue this
Plan; provided, however, that without further approval of the shareholders of
the Company no amendments by the Board shall:

                  (a) Change the class of Employees eligible to participate; or

                                       10

<PAGE>

                  (b) Except as provided in Section 5, increase the number of
Shares which may be subject to Awards granted under this Plan; or

                  (c) Modify the Plan in any other manner for which shareholder
approval would be required under the applicable requirements of the Code, the
Exchange Act or Rule 16b-3 thereunder, NASDAQ or other securities exchange
listing requirements or any other law or regulation.

         10.2. No amendment to this Plan shall adversely alter or impair any
Award granted under this Plan without the consent of the holder of such Award.

11.      INDEMNIFICATION OF COMMITTEE

         In addition to such other rights of indemnification as they may have as
Directors or as members of the Committee, the members of the Committee shall be
indemnified by the Company against the reasonable expenses, including attorneys'
fees, actually incurred in connection with the defense of any pending,
threatened or possible action, suit or proceeding, or in connection with any
pending, threatened or possible appeal therein, to which they or any of them may
be a party by reason of any actual or alleged action taken or failure to act
under or in connection with this Plan or any Award granted hereunder, and
against all amounts paid by them in settlement thereof (provided such settlement
is approved by the Company) or paid by them in satisfaction of a judgment in any
such action, suit or proceeding, except in relation to matters as to which it
shall be adjudged in such action, suit or proceeding that such Committee member
is liable for gross negligence or willful misconduct in the performance of his
duties; provided, that within sixty days after institution of any such action,
suit or proceeding the Committee member shall in writing offer the Company the
opportunity, at its own expense, to handle and defend the same.

12.      NO OBLIGATION TO EXERCISE OPTION OR SAR

         The granting of an Option or SAR shall impose no obligation upon the
Participant to exercise such Option.

13.      EFFECTIVE DATE; DURATION OF PLAN

         13.1. This Plan originally became effective as of February 23, 2001
(the "Original Effective Date"). The Plan, as amended and restated herein, shall
be effective as of March 18, 2004, subject to requisite shareholder approval
within twelve months thereafter.

         13.2. No Award may be made after the tenth anniversary of the Original
Effective Date of this Plan.

14.      EFFECT OF PLAN

         The making of an Award under this Plan shall not give the Participant
any right to similar grants in future years or any right to be retained in the
employ or service of the Company, the Parent or a Subsidiary, but a Participant
shall remain subject to discharge to the same extent as if this Plan were not in
effect.

                                       11

<PAGE>

15.      CHANGE IN CONTROL

         15.1. Treatment of Outstanding Awards. Upon the occurrence of a Change
in Control, as defined below, unless otherwise specifically prohibited under
applicable laws, or by the rules and regulations of any governmental agencies or
national securities exchanges, or by the express provisions of any Agreement,
(a) each Option and each SAR then outstanding hereunder that is not otherwise
exercisable shall become immediately and fully exercisable, and shall remain
exercisable throughout their entire term, notwithstanding any provision in the
Agreement relating to such Option or SAR for the exercise of such Option or SAR
in installments or otherwise pursuant to a vesting schedule, and (b) any
Restriction Period and restrictions imposed on Restricted Stock shall lapse.

         15.2. Change in Control Defined. For purposes of this Section, a Change
in Control shall mean that any of the following events shall have occurred:

                  (a) A person, partnership, joint venture, corporation or other
entity, or two or more of any of the foregoing acting as a group (or a "person"
within the meaning of Section 13(d)(3) of the 1934 Act), other than the Company,
a majority-owned subsidiary of the Company, an employee benefit plan (or related
trust) of the Company or such subsidiary, become(s) after the effective date of
this Plan the "beneficial owner" (as defined in Rule 13(d)(3) under the 1934
Act) of 25% or more of the then outstanding voting stock of the Company;

                  (b) During any period of two consecutive years, individuals
who at the beginning of such period constitute the Company's Board of Directors
(together with any new director whose election by the Company's Board of
Directors or whose nomination for election by the Company's shareholders, was
approved by the vote of at least two-thirds of the directors then still in
office who either were directors at the beginning of such period or whose
election or nomination for election was previously so approved) cease for any
reason to constitute a majority of the directors then in office;

                  (c) The Board determines that a tender offer for the Company's
outstanding Shares indicates a serious intention by the offeror to acquire
control of the Company; or

                  (d) The shareholders of the Company approve (1) a plan of
complete liquidation of the Company; or (2) an agreement for the sale or
disposition of all or substantially all of the Company's assets; or (3) a
merger, consolidation, or reorganization of the Company with or involving any
other corporation, other than a merger, consolidation, or reorganization that
would result in the voting securities of the Company outstanding immediately
prior thereto continuing to represent (either by remaining outstanding or by
being converted into voting securities of the surviving entity) at least
seventy-five percent (75%) of the combined voting power of the voting securities
of the Company (or such surviving entity) outstanding immediately after such
merger, consolidation or reorganization.

         15.3. Termination, Amendment and Modifications of Change in Control
Provisions. Notwithstanding any other provision of this Plan or any Agreement,
the provisions of this Section 15 may not be terminated, amended or modified on
or after the effective date of a Change in Control to affect adversely the
operation of any Award theretofore granted under the

                                       12
<PAGE>

Plan without the prior written consent of the Participant with respect to said
Participant's outstanding Awards.

16.      SUCCESSORS; CONSOLIDATION, MERGER AND OTHER EVENTS

         16.1. All obligations of the Company under this Plan or any Agreement
with respect to any Award granted hereunder shall be binding on any successor to
the Company, whether the existence of such successor is the result of a direct
or indirect purchase of all or substantially all of the business and/or assets
of the Company, or a merger, consolidation or otherwise. Specifically, in case
of any capital reorganization of the Company, or of any reclassification of any
Shares (other than a change as a result of subdivision or combination), or in
the case of the consolidation or merger of the Company with any other
corporation (other than a consolidation or merger in which (a) the Company is
the continuing corporation and (b) the holders of the Shares immediately prior
to such merger or consolidation continue as holders of Shares after such merger
or consolidation) or of the sale of the properties and assets of the Company as,
or substantially as, an entirety to any other corporation, each Option and each
SAR then outstanding shall after such reorganization, reclassification,
consolidation, merger or sale be exercisable, upon the terms and conditions
specified herein and in the Agreement relating to such Option or SAR, for or
with respect to the number of Shares or other securities or property to which a
holder of the number of Shares relating to such Option or SAR (at the time of
such reorganization, reclassification, consolidation, merger or sale) upon
exercise of such Option or SAR would have been entitled in connection with such
reorganization, reclassification, consolidation, merger or sale; and in any such
case, if necessary, the provisions set forth in this Section with respect to the
rights and interests thereafter of the holder of the Option or SAR shall be
appropriately adjusted so as to be applicable, as nearly as may reasonably be,
to any shares of stock or other securities or property thereafter deliverable on
the exercise of the Option or SAR.

                                       13

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