Document:

Exhibit 4.2 (2001 Incentive Plan)

EXHIBIT 4.2  

iQ POWER TECHNOLOGY
INC. 

2001 INCENTIVE
PLAN 

as amended and restated 

This 2001 Incentive Plan (the
“Plan”) provides for the sale and grant of shares of common stock (the
“Common Stock”) of iQ Power Technology Inc., a Canadian corporation (the
“Corporation”). The purposes of this Plan are to retain the services of valued
key employees and consultants of the Corporation and such other persons as the Plan
Administrator may select in accordance with Section 2 below, to encourage such
persons to acquire a greater proprietary interest in the Corporation, thereby
strengthening their incentive to achieve the objectives of the shareholders of the
Corporation, and to serve as an aid and inducement in the hiring of new employees and to
provide an equity incentive to consultants and other persons selected by the Plan
Administrator. 

1.   
ADMINISTRATION.  

This Plan will be administered
initially by the Board of Directors of the Corporation (the “Board”), except
that the Board may, in its discretion, establish a committee composed of two (2) or more
members of the Board or two (2) or more other persons to administer the Plan, which
committee (the “Committee”) may be an executive, compensation or other
committee, including a separate committee especially created for this purpose. The
Committee will have the powers and authority vested in the Board hereunder (including the
power and authority to interpret any provision of the Plan). The members of any such
Committee will serve at the pleasure of the Board. A majority of the members of the
Committee will constitute a quorum, and all actions of the Committee will be taken by a
majority of the members present. Any action may be taken by a written instrument signed by
all of the members of the Committee and any action so taken will be fully effective as if
it had been taken at a meeting. The Board or, if applicable, the Committee is referred to
in this Plan as the “Plan Administrator.” 

If and when the Corporation becomes
subject to the reporting requirements of the Securities Exchange Act of 1934, as amended
(the “Exchange Act”), the Plan Administrator will be either the full Board of
Directors or a committee composed of two (2) or more members of the Board who are
“Non-Employee Directors” as defined under Rule 16b-3 (as amended from time to
time) promulgated under the Exchange Act or any successor rule or regulatory requirement. 

Subject to the provisions of this
Plan, and with a view to effecting its purpose, the Plan Administrator has sole authority,
in its absolute discretion, to (i) construe and interpret this Plan; (ii) define
the terms used in the Plan; (iii) prescribe, amend and rescind the rules and
regulations relating to this Plan; (iv) correct any defect, supply any omission or
reconcile any inconsistency in this Plan; (v) grant or make offers to sell shares of
Common Stock under this Plan; (vi) determine the individuals to whom shares of Common
Stock will be sold or granted under this Plan; (vii) determine the time or times at
which shares of Common Stock will be sold or granted under this Plan;
(viii) determine the number of shares of Common Stock and the price of shares of
Common Stock; and (x) make all other determinations and interpretations necessary and
advisable for the administration of the Plan. All decisions, determinations and
interpretations made by the Plan Administrator will be binding and conclusive on all
participants in the Plan and on their legal representatives, heirs and beneficiaries. 

2.   
ELIGIBILITY.  

The Plan Administrator may, from time
to time: (i) award stock awards as provided in paragraph 4 and (ii) offer to sell and sell
shares of Common Stock as provided in paragraph 5. Any such awards or offers and sales may
be made to employees (including employees who are officers or directors) of the
Corporation or of any parent or subsidiary corporation of the Corporation, and to other
individuals described herein who the Plan Administrator, in its sole discretion, believes
have made or will make an important contribution to the Corporation or its parent or
subsidiaries (such persons being referred to herein as “Plan Participants”);
provided, however, that at any time when the officers and directors of the
Corporation are subject to Section 16(b) of the Exchange Act, directors who are not
employees shall not be eligible to receive awards or offers to sell under the Plan. The
Plan Administrator shall select the individuals to whom awards and offers to sell shall be
made and shall specify the action taken with respect to each individual to whom an award
or offer to sell is made under the Plan. 

-1- 

3.   
STOCK. 

Subject to adjustment as provided
herein, up to two million, five hundred thousand (2,500,000) shares of Common Stock shall
be offered and issued under the Plan. If shares of Common Stock sold or awarded as a bonus
under the Plan are forfeited to the Corporation or repurchased by the Corporation, the
number of shares of Common Stock forfeited or repurchased shall again be available under
the Plan. 

4.   STOCK AWARDS. 

The Plan Administrator may award
shares of Common Stock under the Plan as stock awards. Shares of Common Stock awarded as a
share bonus shall be subject to such terms, conditions, and restrictions as shall be
determined by the Plan Administrator, all of which shall be evidenced in a writing, signed
by the recipient prior to receiving the bonus shares of Common Stock. The Plan
Administrator may not require the recipient to pay any monetary consideration other than
amounts necessary to satisfy tax withholding requirements. The certificates representing
the shares of Common Stock awarded shall bear any legends required by the Plan
Administrator. The Corporation may require any recipient of a share bonus to pay to the
Corporation in cash (including, with the consent of the Plan Administrator, cash that may
be the proceeds of a bonus or of a loan by the Corporation evidenced by a promissory note
which may or may not bear interest and have such other terms as the Plan Administrator
shall specify) upon demand amounts necessary to satisfy any federal, state or local tax
withholding requirements. If the recipient fails to pay the amount demanded, the
Corporation or any parent or subsidiary corporation of the Corporation may withhold that
amount from other amounts payable to the recipient by the Corporation or the parent or
subsidiary corporation, including salary, subject to applicable law. With the consent of
the Plan Administrator, a recipient may deliver shares of Common Stock to the Corporation
to satisfy the withholding obligation. 

5.   STOCK SALES. 

The Plan Administrator may issue
shares of Common Stock under the Plan for such consideration (including promissory notes
and services) as determined by the Plan Administrator. Shares of Common Stock issued under
this paragraph 5 shall be subject to the terms, conditions and restrictions set forth in
the form of subscription agreement together with such other restrictions as may be
determined by the Plan Administrator. The certificates representing the shares of Common
Stock shall bear any legends required by the Plan Administrator. The Corporation may
require any purchaser of shares issued under this paragraph 5 to pay to the Corporation in
cash (including, with the consent of the Plan Administrator, cash that may be the proceeds
of a bonus or of a loan by the Corporation evidenced by a promissory note which may or may
not bear interest and have such other terms as the Plan Administrator shall specify) upon
demand amounts necessary to satisfy any applicable federal, state or local tax withholding
requirements. If the purchaser fails to pay the amount demanded, the Corporation or any
parent or subsidiary corporation of the Corporation may withhold that amount from other
amounts payable to the purchaser by the Corporation or any parent or subsidiary
corporation, including salary, subject to applicable law. With the consent of the Plan
Administrator, a purchaser may deliver shares of Common Stock to the Corporation to
satisfy the withholding obligation. 

6.   
RESTRICTIONS ON TRANSFER. 

None of the shares of Common Stock
issued pursuant to the Plan shall be sold, assigned, pledged or otherwise transferred,
voluntarily or involuntarily, by the Plan Participant. Such restrictions on transfer
shall, to the extent that such shares of Common Stock have not previously been forfeited
to the Corporation, lapse on the last day of the fiscal period in which the Corporation
shall have generated cumulative revenue from inception of US$2,500,000 or more, calculated
in accordance with United States generally accepted accounting principles. 

7.   
FORFEITURE OF SHARES. 

The shares of Common Stock awarded or
sold under the Plan shall be forfeited to the Corporation if the Corporation shall not
have generated cumulative revenue from inception of US$2,500,000 or more, calculated in
accordance with United States generally accepted accounting principles, prior to December
31, 2006. 

-2- 

8.   
RIGHTS AS STOCKHOLDER. 

A Plan Participant that shall be
granted or purchase any shares of Common Stock under the Plan shall be entitled to all of
the rights of a stockholder with respect to the shares of Common Stock including the right
to vote such shares and to receive dividends and other distributions payable with respect
to such shares since the date of grant or purchase. The recipient of any award under the
Plan shall have no rights as a shareholder with respect to any shares of Common Stock
until the date of issue to the recipient of a share certificate for such shares of Common
Stock. Except as otherwise expressly provided in the Plan, no adjustment shall be made for
dividends or other rights for which the record date is prior to the date such share
certificate is issued. 

9.   
ESCROW OF SHARE CERTIFICATES. 

Certificates for the shares of Common
Stock shall be issued in the Plan Participant’s name and shall be held in escrow by
the Corporation until all restrictions lapse or such shares are forfeited as provided
herein. A certificate or certificates representing the shares of Common Stock as to which
restrictions on transfer have lapsed shall be delivered to the Plan Participant upon such
lapse. 

10.   
CHANGES IN CAPITAL STRUCTURE. 

If the common stock of the
Corporation is hereafter increased or decreased or changed into or exchanged for a
different number or kind of shares or other securities of the Corporation or of another
corporation by reason of any recapitalization, reclassification, share split, combination
of shares or dividend payable in shares, the Plan Administrator shall make appropriate
adjustments in the number and kind of shares of Common Stock available for awards or
offers to sell under the Plan. The Plan Administrator may also require that any securities
issued in respect of or exchanged for shares of Common Stock issued hereunder that are
subject to restrictions be subject to similar restrictions. Notwithstanding the foregoing,
the Plan Administrator shall have no obligation to effect any adjustment that would or
might result in the issuance of fractional shares, and any fractional shares resulting
from any adjustment may be disregarded or provided for in any manner determined by the
Plan Administrator. Any such adjustment made by the Plan Administrator shall be
conclusive, and shall bind holders of outstanding shares of Common Stock under the Plan. 

11.   
CORPORATE MERGERS, ACQUISITIONS, ETC. 

If the Corporation is at any time
involved in a corporate merger, consolidation, acquisition of property or shares,
separation, reorganization or liquidation to which the Corporation or a parent or
subsidiary corporation of the Corporation is a party, or (ii) any other event with
substantially the same effect occurs (the “Triggering Event”), the shares of
Common Stock awarded or sold under the Plan shall not be subject to forfeiture under
paragraph 7 hereof as of the effective date of the Triggering Event. 

12.   
EFFECTIVE DATE; TERM. 

The Plan shall become effective when
adopted by the Board of Directors of the Corporation, unless a later date is specified by
the Board. Shares of Common Stock may be awarded as bonuses or sold under the Plan at any
time after the effective date and before termination of the Plan. 

No stock awards may be awarded
pursuant to paragraph 4 of the Plan and no shares of Common Stock may be sold pursuant to
paragraph 5 of the Plan on or after December 31, 2006. However, the Plan shall continue in
effect until all shares of Common Stock available for issuance under the Plan have been
issued and all restrictions on such shares of Common Stock have lapsed. The Board may
suspend or terminate the Plan at any time, except with respect to shares of Common Stock
subject to restrictions then outstanding under the Plan. The Plan Administrator may amend
or terminate this Plan including, without limitation, such modifications or amendments as
are necessary to maintain compliance with applicable statutes, rules or regulations.
Termination of the Plan shall not affect the forfeitability of shares of Common Stock
issued under the Plan. 

-3- 

13.   
APPLICATION OF FUNDS. 

The proceeds received by the
Corporation from the sale of Common Stock will be used for general corporate purposes,
unless otherwise directed by the Board. 

14.   
APPROVALS. 

The obligations of the Corporation
under the Plan are subject to the approval of regulatory agencies, state and federal
authorities or agencies with jurisdiction in the matter. The Corporation shall not be
obligated to issue or deliver shares of Common Stock under the Plan if such issuance or
delivery would violate applicable state or federal securities laws. 

15.   
EMPLOYMENT AND SERVICE RIGHTS. 

Nothing in the Plan or any award
pursuant to the Plan shall (i) confer upon any employee any right to be continued in the
employment of the Corporation or any parent or subsidiary corporation of the Corporation
or shall interfere in any way with the right of the Corporation or any parent or
subsidiary corporation of the Corporation by whom such employee is employed to terminate
such employee’s employment at any time, for any reason, with or without cause, or to
increase or decrease such employee’s compensation or benefits; or (ii) confer upon
any person engaged by the Corporation or any parent or subsidiary corporation of the
Corporation any right to be retained or employed by the Corporation or the parent or
subsidiary or to the continuation, extension, renewal, or modification of any
compensation, contract, or arrangement with or by the Corporation or the parent or
subsidiary. 

16.   
INDEMNIFICATION OF PLAN ADMINISTRATOR. 

In addition to all other rights of
indemnification they may have as members of the Board, members of the Plan Administrator
will be indemnified by the Corporation for all reasonable expenses and liabilities of any
type or nature, including attorneys’ fees, incurred in connection with any action,
suit or proceeding to which they or any of them are a party by reason of, or in connection
with, this Plan, and against all amounts paid by them in settlement thereof (provided that
such settlement is approved by independent legal counsel selected by the Corporation),
except to the extent that such expenses relate to matters for which it is adjudged that
such Plan Administrator member is liable for willful misconduct; provided, that within
fifteen (15) days after the institution of any such action, suit or proceeding, the Plan
Administrator member involved therein will, in writing, notify the Corporation of such
action, suit or proceeding, so that the Corporation may have the opportunity to make
appropriate arrangements to prosecute or defend the same. 

17.   
AMENDMENT OF PLAN. 

The Plan Administrator may, at any
time, modify, amend or terminate this Plan, including, without limitation, such
modifications or amendments as are necessary to maintain compliance with applicable
statutes, rules or regulations. The Plan Administrator may condition the effectiveness of
any such amendment on the receipt of shareholder approval at such time and in such manner
as the Plan Administrator may consider necessary for the Corporation to comply with or to
avail the Corporation of the benefits of any securities, tax, market listing or other
administrative or regulatory requirement. Without limiting the generality of the
foregoing, the Plan Administrator may modify grants to persons who are foreign nationals
or employed outside of Canada to recognize differences in local law, tax policy or custom. 

This Plan was approved and adopted by
the directors of the Corporation effective on January 29, 2001, and June 3, 2002, and by
the shareholders of the Corporation effective on June 28, 2001, and June 28, 2002. 

/s/ Gregory A. Sasges
          
         

SECRETARY 

Effective Date:  June 28,
2002. 

-4-Am. No. 1 to Stemming Services Agreement

   
 Exhibit 10.1
 
 AMENDMENT NO. 1
TO
STEMMING
SERVICES AGREEMENT
 
 This Amendment No. 1 (this “Amendment”), dated August 29, 2002, is by and between Philip Morris Incorporated, a Virginia corporation
doing business as Philip Morris U.S.A. (“PM”), and Universal Leaf Tobacco Company, Incorporated (“Contractor”), a Virginia corporation.
 
 RECITALS
 WHEREAS, PM and Contractor have entered into an Agreement for Stemming Services, dated May 11, 2001 (the “Agreement”); and
 
 WHEREAS, PM and Contractor now wish to amend the Agreement as set forth herein.
 
 NOW THEREFORE, in consideration of the mutual
agreements set forth herein and other good and valuable consideration exchanged, PM and Contractor agree as follows:
 

	1.	 	All capitalized terms shall have meanings set forth herein or in the Agreement.
	 	 	 	 	 
	2. 	 	This Amendment shall be effective as of July 1, 2002.
	 	 	 	 	 
	3. 	 	Section 3.8.1 of the Agreement is amended and restated as follows:
	 	 	 	 	 
	 	 	 	3.8.1  Minimum and Maximum Quantities to be Processed	 
	 	 	 	 	 
	 	 	 	          This is not a requirements contract. During the Term hereof, Contractor shall accept delivery of and process such quantities of PM
tobacco of domestic origin as PM may deliver for processing; provided, however, unless otherwise mutually agreed, during processing season Contractor shall not be obligated to process PM tobacco in excess of the sum of (a) 500,000 pounds plus (b)
the lesser of (i) the quantity of PM green tobacco indicated in the applicable PM Forecast and (ii) the applicable Available Processing Capacity.	 
	 	 	 	 	 
	 	  	 	          PM shall deliver for processing hereunder each Contract Year (such deliveries to be before or during the Contract Year in question)
a minimum quantity of PM tobacco of domestic origin approximately equal to the sum of (a) the Base Quantity, determined as provided in Section 3.8.2, and (b) the Incentive Quantity, if any, determined as provided in Section 3.8.3; provided, however,
this minimum quantity shall be subject to reduction and reallocation as provided in Sections 3.8.4, 3.8.5 and 3.8.6. If the quantity of PM tobacco of domestic origin delivered for processing hereunder in any Contract Year is less than the minimum
quantity required by the preceding sentence, PM 	 

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	 	 	 	nevertheless shall be deemed to have fulfilled its minimum delivery obligation hereunder in any Contract Year so long as the unexcused shortfall in PM’s deliveries hereunder for processing that Contract
Year does not exceed 500,000 pounds.	 
	 	 	 	 	 
	 	 	 	          Unless otherwise mutually agreed, all PM tobacco to be processed hereunder shall be of domestic origin. If tobacco of foreign origin is processed
hereunder, such tobacco shall be in addition to the minimum quantity required to be delivered by PM pursuant to this Section 3.8. PM undertakes no obligation to offer Contractor the opportunity to process any PM tobacco of foreign
origin.	 
	 	 	 	 	 
	 	 	 	          PM reserves the right to enter into contracts with one or more other contractors for the remainder of its requirements for Stemming Services. Such
contracts, however, shall not be inconsistent with the terms of this Section 3.8 respecting the allocation of quantities of PM tobacco of domestic origin for processing by Contractor hereunder.	 
	 	 	 	 	 
	4. 	 	A new Section 12.6 shall be added as follows:
	 	 	 	 	 
	 	 	 	12.6   Child Labor	 
	 	 	 	 	 
	 	 	 	          Contractor shall not employ any person who is younger than (i) the age of 15 or (ii) the applicable minimum legal age for the specific type of work
performed by the minor employee, whichever is higher. Contractor represents and warrants that permitted employees under the age of 18 shall not be engaged in work that, by its nature, by its designation under applicable law or regulation, or given
the circumstances under which it is performed, is hazardous or otherwise likely to harm the health or safety of those employees. Contractor further represents and warrants that the weekly and daily working schedules of permitted employees under the
age of 18 shall be in compliance with all applicable laws and regulations, and that Contractor shall not compel any person to work involuntarily or under any threats or duress. Audits contemplated by this Agreement shall cover Contractor’s
compliance with the provisions of this section.	 
	 	 	 	 	 
	5. 	 	Section 24.1 of the Agreement is amended and restated in its entirety as follows:
	 	 	 	 	 
	 	 	 	24.1   Obligations Arising Under Prior Contracts	 
	 	 	 	 	 
	 	 	 	          Pursuant to the Hogshead Repair, Extrusion and Stemming Services Agreement dated July 1, 1994, as amended (the “Hogshead Agreement”) and
the Stemming Services Agreement dated August 18, 2000 (the “Prior Agreement”) between PM and Contractor, PM has made payments to Contractor with respect to certain capital investments made by Contractor. These payments were based on
depreciation charges for certain assets acquired by Contractor, with PM’s approval, between July 1, 1994 and June 30, 2000. PM shall continue to pay depreciation-based charges to Contractor with respect to these assets in the amounts and in
accordance with the payment schedule set forth in Exhibit J-1 (the	 

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	 	 	 	“Capital Charges”). The Capital Charges shall be in lieu of the termination payments respecting Contractor’s capital investments in support of Stemming Services provided for in Section 24.1 of
the Prior Agreement. PM and Contractor expect that this Agreement will continue for a period longer than the payment schedule set forth in Exhibit J-1, but if this Agreement is cancelled by either party due to an Event of Default, within 90 days
after such cancellation PM shall pay Contractor the positive difference, if any, between (a) the sum of the Capital Charges as shall then be remaining to be paid hereunder and (b) 80% of the sum of the fair market values corresponding to those of
the assets listed in Exhibit J-2 (each, a “Capital Asset”) that have not been sold, scrapped, transferred or otherwise disposed of previously in accordance with Section 24.2 below.	 
	 	 	 	 	 
	6. 	 	Section 24.2 is hereby amended and restated in its entirety as follows:
	 	 	 	 	 
	 	 	 	24.2   Sale or Other Disposition of Certain Assets	 
	 	 	 	 	 
	 	 	 	          (a)          If, during the Term hereof, Contractor sells, scraps, transfers or otherwise
disposes of any Capital Asset, Contractor shall pay PM an amount equal to 80% of the fair market value of such Capital Asset, such fair market value to be determined as provided in Section 24.3 below; provided, however, no such payment obligation
shall arise with respect to the transfer of any Capital Asset (a) from the JPT Facility to a Contractor affiliate to the extent such Capital Asset continues to be used in the performance of services for PM or (b) from any other Stemming Facility to
a Contractor affiliate to the extent such Capital Asset continues to be used in the performance of services for PM. For the purpose of the preceding sentence, “services for PM” shall be deemed to include Stemming Services, stem processing
and blending services, special picking services and any other services provided for PM at a US facility by ULT or one of its affiliates.	 
	 	 	 	 	 
	 	 	 	          (b)          During the Term of this Agreement and except in the event of a transfer to a
Contractor affiliate as provided above, Contractor shall provide notice to PM in the event Contractor intends to sell, scrap, transfer or otherwise dispose of any equipment used in its tobacco processing operations in the United States (including,
but not limited to, the Capital Assets) that Contractor originally purchased at a price of more than $200,000.00. Upon receipt of such notice, PM shall have the right to purchase any such Capital Asset at a mutually agreeable price. If PM does not
notify Contractor of its intent to purchase such Capital Asset within 30 days of its receipt of Contractor’s notice, or if the parties are unable to agree upon a mutually agreeable price for such Capital Asset within 30 days after PM’s
receipt of Contractor’s notice, Contractor shall be entitled to otherwise sell, scrap, transfer or dispose of such asset.	 
	 	 	 	 	 
	              7.      Section 24.3 of the Agreement is deleted, and
Section 24.4 is renumbered Section 24.3 and amended and restated as follows:

 3

   

	 	 	 	24.3   Fair Market Value	 
	 	 	 	 	 
	 	 	 	          For purposes of this Section 24, the “fair market value” of any Capital Asset, subject to the applicable provisions of
Sections 24.1 and 24.2 hereof, shall be the positive difference, if any, between (a) the price a third party would pay for such Capital Asset on an “as-is, where-is” basis as of the applicable valuation date (the “arms length
price”) and (b) the actual costs, if any, incurred by Contractor after the valuation date in removing the Capital Asset from the Stemming Facility. For purposes of the preceding sentence, the arms length price shall be determined based on
Contractor’s good faith estimate of the price that a third party under no compulsion to purchase would pay for such Capital Asset as of the applicable valuation date. If, however, PM disputes Contractor’s proposed arms length price of any
Capital Asset and so notifies Contractor within 30 days after receipt of Contractor’s good faith estimate, then the arms length price for such Capital Asset shall be determined by a third party dealer acceptable to both PM and Contractor, based
on the dealer’s assessment of the amount a purchaser would be willing to pay for such Capital Asset on an “as is, where is” basis as of the applicable valuation date. The valuation date for determining the arms length price shall be
(a) the date of cancellation of this Agreement with respect to payments pursuant to Section 24.1 or (b) the date of disposition of the Capital Asset with respect to payments pursuant to Section 24.2, as the case may be. For purposes of this
paragraph, the term “as-is, where-is” shall mean the particular physical condition and the actual location of the Capital Asset as of the applicable valuation date.	 
	 	 	 	 	 
	8. 	 	Section 24.5 is renumbered Section 24.4.
	 	 	 	 	 
	9. 	 	Exhibit J-2 of the Agreement is amended and restated as provided in the document attached hereto as Appendix 1.
	 	 	 	 	 
	10. 	 	Except as hereby specifically amended, the Agreement is and shall remain in full force and effect as written.
	 	 	 	 	 
	11.      This Amendment may be executed in separate counterparts that, taken together, shall constitute and evidence the agreement of
the parties.

	 	 	 	 	 
	12.      The Agreement and this Amendment constitute the entire agreement of the parties regarding their subject matter and supersede
all prior or contemporaneous agreements or understandings regarding such subject matter.

 4

   
 
 WITNESS the signatures of the authorized representatives of the parties:
 

	 	 
	PHILIP MORRIS INCORPORATED	UNIVERSAL LEAF TOBACCO COMPANY, INCORPORATED
	 	 
	By:       /s/ Michael A.
Farriss                   	By:       /s/ Ray M. Paul,
Jr.                   
	 	 
	Name:  Michael A. Farriss	Name:  Ray M. Paul, Jr.
	 	 
	Title:  Vice President Leaf	Title:  Senior Vice President

 5

   
 APPENDIX 1
 Exhibit J-2

	HENDERSON
	 	 
	 
	 	 	 	 	 	 	 	 	 	 	 	 
	Asset Type
	 	 	Asset	 	 	Tag Nbr	 	 	Description	 	 	 
	 
	 	 	 	 	 	 	 	 	 	 	 	 
	MACH EQUIP
	 	 	11664	 	 	10978	 	 	DSC 10000 CFM SRC PROJECT	 	 	10,000 CFM Dust Bag Unit
	MACH EQUIP
	 	 	11650	 	 	10963	 	 	SHAKER, STRIP VIBRATING; SRC P	 	 	MacTavish 16' x 6'
	MACH EQUIP
	 	 	11651	 	 	10964	 	 	SHAKER, STRIP VIBRATING; SRC P	 	 	MacTavish 16' x 6'
	MACH EQUIP
	 	 	11652	 	 	10965	 	 	SRC AND RELATED CONVEYORS	 	 	SRC Vision Optical Tobacco Sorter
	MACH EQUIP
	 	 	 	 	 	11354	 	 	SRC CONVEYOR	 	 	9' X 3' Johnson Industrial Mach.
	MACH EQUIP
	 	 	 	 	 	11352	 	 	SRC CONVEYOR	 	 	40' x 3' Johnson Industrial Mach.
	MACH EQUIP
	 	 	 	 	 	11350	 	 	SRC CONVEYOR	 	 	32' x 30'' Johnson Industrial Mach.
	MACH EQUIP
	 	 	11653	 	 	10966	 	 	SRC AND RELATED CONVEYORS	 	 	SRC Vision Optical Tobacco Sorter
	MACH EQUIP
	 	 	 	 	 	11349	 	 	SRC CONVEYOR	 	 	20' X 1' Johnson Industrial Mach.
	MACH EQUIP
	 	 	 	 	 	11353	 	 	SRC CONVEYOR	 	 	4' X 3' Johnson Industrial Mach.
	MACH EQUIP
	 	 	 	 	 	11351	 	 	SRC CONVEYOR	 	 	40' X 3' Johnson Industrial Mach.
	MACH EQUIP
	 	 	11660	 	 	10973	 	 	SRC AND RELATED CONVEYORS	 	 	SRC Vision Optical Tobacco Sorter
	MACH EQUIP
	 	 	 	 	 	11379	 	 	SRC CONVEYOR	 	 	22' X 30'' Johnson Industrial Mach.
	MACH EQUIP
	 	 	 	 	 	11370	 	 	SRC CONVEYOR	 	 	30' X 1' Johnson Industrial Mach.
	MACH EQUIP
	 	 	11666	 	 	10980	 	 	SRC PROJECT	 	 	Hydro Thrift Cooling Tower Pumps - two 15 HP pumps
	MACH EQUIP
	 	 	11659	 	 	10972	 	 	SRC PROJECT AND RELATED CONVEY	 	 	SRC Vision Optical Tobacco Sorter
	MACH EQUIP
	 	 	 	 	 	11378	 	 	SRC CONVEYOR	 	 	22' X 30'' Johnson Industrial Mach.
	MACH EQUIP
	 	 	 	 	 	11377	 	 	SRC CONVEYOR	 	 	29' X 30'' Johnson Industrial Mach.
	MACH EQUIP
	 	 	 	 	 	11380	 	 	SRC CONVEYOR SPLITTER	 	 	Load Splitter Conveyor Johnson Industrial Mach.
	MACH EQUIP
	 	 	11662	 	 	10976	 	 	SRC PROJECT CUTLER-HAMMER	 	 	Cutler-Hammer Freedom 2100 Motor Control Center
	MACH EQUIP
	 	 	11681	 	 	10975	 	 	SRC PROJECT S/N: 97L.78246.100	 	 	SRC Vision Control Panel
	MACH EQUIP
	 	 	11654	 	 	10967	 	 	SRC PROJECT S/N: 97M.78246.100	 	 	SRC Vision Control Panel
	MACH EQUIP
	 	 	11655	 	 	10968	 	 	SRC PROJECT S/N: 97M.78246.100	 	 	SRC Vision Control Panel
	MACH EQUIP
	 	 	11661	 	 	10974	 	 	SRC PROJECT S/N: 97M.78246.100	 	 	SRC Vision Control Panel
	MACH EQUIP
	 	 	11656	 	 	10969	 	 	SRC, CUTLER-HAMMER S/N:HRAS141	 	 	Cutler-Hammer Freedom 2100 Motor Control Center
	 
	 	 	 	 	 	 	 	 	 	 	 	 
	MACH EQUIP
	 	 	11506	 	 	10830	 	 	KICE #FC9-WX ARR#9FB W/ 7.5 HP	 	 	Kice Fan
	MACH EQUIP
	 	 	28877	 	 	11017	 	 	SEPARATOR, KICE	 	 	Kice Fan
	 
	 	 	 	 	 	 	 	 	 	 	 	 
	LAB
	 	 	11610	 	 	10926	 	 	OVEN, FREAS	 	 	Precision Scientific Model 605
	LAB
	 	 	28980	 	 	11022	 	 	FREAS OVEN	 	 	Precision Scientific Model 31057P
	LAB
	 	 	28981	 	 	11023	 	 	FREAS OVEN	 	 	Precision Scientific Model 31057P
	LAB
	 	 	28982	 	 	11024	 	 	FREAS OVEN	 	 	Precision Scientific 605
	LAB
	 	 	28983	 	 	11025	 	 	METTLER MOISTURE ANALYZER	 	 	Mettler Toledo HR73 Halogen Moisture Analyzer
	LAB
	 	 	28984	 	 	11026	 	 	METTLER MOISTURE ANALYZER	 	 	Mettler Toledo HR73 Halogen Moisture Analyzer
	LAB
	 	 	28985	 	 	11027	 	 	METTLER MOISTURE ANALYZER	 	 	Mettler Toledo HR73 Halogen Moisture Analyzer
	LAB
	 	 	28986	 	 	11028	 	 	METTLER MOISTURE ANALYZER	 	 	Mettler Toledo HR73 Halogen Moisture Analyzer
	LAB
	 	 	28987	 	 	11029	 	 	METTLER MOISTURE ANALYZER	 	 	Mettler Toledo HR73 Halogen Moisture Analyzer
	LAB
	 	 	28988	 	 	11030	 	 	METTLER MOISTURE ANALYZER	 	 	Mettler Toledo HR73 Halogen Moisture Analyzer
	LAB
	 	 	28989	 	 	11031	 	 	METTLER MOISTURE ANALYZER	 	 	Mettler Toledo HR73 Halogen Moisture Analyzer
	LAB
	 	 	28990	 	 	11032	 	 	METTLER MOISTURE ANALYZER	 	 	Mettler Toledo HR73 Halogen Moisture Analyzer
	LAB
	 	 	28991	 	 	11033	 	 	METTLER MOISTURE ANALYZER	 	 	Mettler Toledo HR73 Halogen Moisture Analyzer
	LAB
	 	 	28992	 	 	11034	 	 	METTLER MOISTURE ANALYZER	 	 	Mettler Toledo HR73 Halogen Moisture Analyzer
	 
	 	 	 	 	 	 	 	 	 	 	 	 
	 
	 	 	 	 	 	 	 	 	 	 	 	 
	LAB
	 	 	6408	 	 	0000A1	 	 	KABAT ROTAMETERS AND NOZZLES F	 	 	 
	MACH EQUIP
	 	 	7004	 	 	2499	 	 	REDRYER KABAT SPRAY BOOM MODIF	 	 	 
	MACH EQUIP
	 	 	6980	 	 	2409	 	 	REDRYER, KABAT CONTROLS	 	 	 
	MACH EQUIP
	 	 	6981	 	 	2409	 	 	REDRYER, KABAT SPRAY BOOM MODI	 	 	 
	MACH EQUIP
	 	 	6979	 	 	2409	 	 	REDRYER, KABAT XYCOM	 	 	 
	MACH EQUIP
	 	 	7003	 	 	2499	 	 	REDRYER, KABAT XYCOM	 	 	 

 6

   
 APPENDIX 1
 Exhibit
J-2
(cont’d)

	WILSON
	 	 	 	 	 	 
	 
	 	 	 	 	 	 
	Asset Type
	 	Asset	 	Tag Nbr	 	Description
	 
	 	 	 	 	 	 
	MACH EQUIP
	 	17945	 	9634	 	SRC 972-78230-003 MODEL ATS-2-
	MACH EQUIP
	 	17946	 	9635	 	SRC 972-78230-004 MODEL ATS-2-
	MACH EQUIP
	 	17962	 	9651	 	SRC 972-78230-005 MODEL ATS-2-
	MACH EQUIP
	 	17963	 	9652	 	SRC 972-78230-006 MODEL ATS-2-
	MACH EQUIP
	 	11658	 	10450	 	Note: TPI Tag Number A&B line shaker
	MACH EQUIP
	 	11657	 	10449	 	Note: TPI Tag Number (Spare Shaker)
	MACH EQUIP
	 	 	 	9637	 	Note: TPI Tag Number C&D line shaker
	 
	 	 	 	 	 	 
	MACH EQUIP
	 	28577	 	9713	 	AIRLOCK KICE MULTI
	MACH EQUIP
	 	28575	 	9713	 	AIRLOCK-KICE CYCLONE
	MACH EQUIP
	 	28579	 	9714	 	FAN-KICE
	MACH EQUIP
	 	17815	 	9502	 	ARENCO CARDWELL C&D
	MACH EQUIP
	 	17667	 	9351	 	ASPIRATOR, MULTI-6E18 KICE
	 
	 	 	 	 	 	 
	 
	 	 	 	 	 	 
	 
	 	 	 	 	 	 
	LAB
	 	28917	 	9733	 	FREAS OVEN
	LAB
	 	28918	 	9732	 	FREAS OVEN
	LAB
	 	28919	 	9731	 	FREAS OVEN
	LAB
	 	28920	 	9730	 	FREAS OVEN
	LAB
	 	28960	 	9741	 	Mettler Moisture Analyzer
	LAB
	 	28961	 	9742	 	Mettler Moisture Analyzer
	LAB
	 	28962	 	9743	 	Mettler Moisture Analyzer
	LAB
	 	28963	 	9744	 	Mettler Moisture Analyzer
	LAB
	 	28964	 	9745	 	Mettler Moisture Analyzer
	LAB
	 	28965	 	9746	 	Mettler Moisture Analyzer
	LAB
	 	28966	 	9748	 	Mettler Moisture Analyzer
	LAB
	 	28967	 	9749	 	Mettler Moisture Analyzer
	LAB
	 	28968	 	9750	 	Mettler Moisture Analyzer
	LAB
	 	17922	 	9610	 	MOISTURE TESTER MODEL SAS-E/1
	LAB
	 	17983	 	9672	 	MOISTURE TESTER MODEL SAS-E/1
	LAB
	 	28911	 	9736	 	MOISTURE TRANSMITTER
	LAB
	 	28912	 	9735	 	MOISTURE TRANSMITTER
	LAB
	 	28913	 	9734	 	MOISTURE TRANSMITTER
	LAB
	 	17986	 	9675	 	PRECISION SCIENTIFIC #31 56P
	LAB
	 	17985	 	9674	 	PRECISION SCIENTIFIC #31056P
	 
	 	 	 	 	 	 
	 
	 	 	 	 	 	 
	LAB
	 	15052	 	5302	 	KABAT
	LAB
	 	15068	 	5306	 	KABAT
	LAB
	 	17828	 	9514	 	KABAT
	LAB
	 	17824	 	9510	 	KABAT CONTROL PANEL
	LAB
	 	15051	 	5302	 	KABAT VERIFICATION WEIGH BELT
	LAB
	 	15067	 	5306	 	KABAT VERIFICATION WEIGH BELT
	LAB
	 	15069	 	5306	 	KABAT, UPGRADE EAST
	LAB
	 	15053	 	5302	 	KABAT, UPGRADE WEST

 7

   
 APPENDIX 1
 Exhibit
J-2
(cont’d)

	DANVILLE
	 	 	 	 	 	 	 	 
	 
	 	 	 	 	 	 	 	 
	Asset Type
	 	Asset	 	Tag Nbr	 	Description	 	 
	 
	 	 	 	 	 	 	 	 
	MACH EQUIP
	 	11690	 	7125	 	OPTICAL SORTER	 	 
	MACH EQUIP
	 	 	 	7122	 	OPTICAL SORTER	 	 
	MACH EQUIP
	 	 	 	7127	 	COOLER	 	 
	MACH EQUIP
	 	 	 	7128	 	SHAKER	 	 
	MACH EQUIP
	 	 	 	7129	 	SHAKER	 	 
	MACH EQUIP
	 	 	 	7130	 	SRC-CONVEYOR	 	 
	MACH EQUIP
	 	 	 	7131	 	SRC-CONVEYOR	 	 
	MACH EQUIP
	 	 	 	7132	 	SRC-CONVEYOR	 	 
	MACH EQUIP
	 	 	 	7133	 	SRC-CONVEYOR	 	 
	 
	 	 	 	 	 	 	 	 
	MACH EQUIP
	 	28907	 	107052	 	HAPMAN CONVEYOR	 	 
	MACH EQUIP
	 	 	 	7134	 	KICE SEPERATOR	 	 
	MACH EQUIP
	 	 	 	7135	 	KICE-DIRT SCREW	 	 
	MACH EQUIP
	 	 	 	7136	 	KICE- DIRT SCREW	 	 
	MACH EQUIP
	 	28876	 	11016	 	SEPARATOR, GUMP	 	 
	 
	 	 	 	 	 	 	 	 
	 
	 	 	 	 	 	 	 	 
	 
	 	 	 	 	 	 	 	 
	LAB
	 	13405	 	4533	 	OVEN	 	 
	LAB
	 	13340	 	4469	 	OVEN, FREAS, MODEL 605 W/ SHEL	 	 
	LAB
	 	28910	 	7126	 	METTLER HR-73	 	 
	LAB
	 	28320	 	4612	 	METTLER OVEN	 	 
	LAB
	 	28321	 	4613	 	METTLER OVEN	 	 
	LAB
	 	28323	 	4614	 	METTLER OVEN	 	 
	LAB
	 	28326	 	4615	 	METTLER OVEN	 	 
	LAB
	 	29068	 	7064	 	Moisture Testing Ovens	 	 
	LAB
	 	13424	 	4568	 	STEM TESTER	 	 
	 
	 	 	 	 	 	 	 	 
	 
	 	 	 	 	 	 	 	 
	MACH EQUIP
	 	13337	 	4466	 	KABAT WEIGHBELT AND CONTROLLER	 	 
	 
	 	 	 	 	 	 	 	 
	 
	 	 	 	 	 	 	 	 
	ROCKY MOUNT
	 	 	 	 	 	 	 	 
	 
	 	 	 	 	 	 	 	 
	Asset Type
	 	Asset	 	Tag Nbr	 	Description	 	 
	 
	 	 	 	 	 	 	 	 
	MACH EQUIP
	 	29237	 	11060	 	CONDITIONING TUNNEL	 	 
	MACH EQUIP
	 	29238	 	11061	 	CONDITIONING TUNNEL	 	 
	MACH EQUIP
	 	29239	 	11062	 	CONDITIONING TUNNEL	 	 
	MACH EQUIP
	 	29240	 	11063	 	CONDITIONING TUNNEL	 	 
	MACH EQUIP
	 	13464	 	4745	 	KABAT	 	System removed from SPI related controls Boom Rotameter and nozzles Stand related controls

 8

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00044-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00044-of-00352.parquet"}]]