Document:

Exhibit 10.100 to Third Quarter Form 10-Q 2002

	

[LETTERHEAD OF EOS
INTERNATIONAL, INC.] 

October 21, 2002 

Peter A. Lund

32 East 64th Street

New York, NY 10021 

Dear Mr. Lund: 

        This
letter amends the letter dated July 24, 2000 from Eos International, Inc. (the
“Company”) to you regarding your employment by the Company, as amended (the
“Letter”). By signing below you agree as follows: 

          	1. 	  	
               Your title will be Chairman of the Board and not Chief Executive Officer. 

               

          	2. 	  	
               Pursuant to Paragraph A of the Letter you were entitled to an annual salary of
               $300,000. You and the Company have agreed effective July 1, 2002 until otherwise
               agreed by you and the Company that your salary will be $3,000 per month. 

               

          	3. 	  	
               Pursuant to Paragraph B of the Letter you are entitled to be considered for a
               discretionary cash bonus. You and the Company have agreed that you will not be
               considered for, or receive, a discretionary cash bonus for the calendar year
               2002. 

               

          	4. 	  	
               Paragraph C of the Letter is amended in its entirety to read as follows:
               “In addition to your base salary, you will be awarded non-qualified options
               to purchase the number of shares of common stock of the Company determined by
               dividing 3,000,000 by the Exercise Price (as defined herein), with an exercise
               price equal to the Exercise Price. The “Exercise Price” is the gross
               purchase price per share of common stock of the Company paid in the Private
               Placement (as defined herein). The “Private Placement” means the next
               private placement of common stock of the Company that, in a single transaction,
               results in gross cash proceeds to the Company of no less than $4,500,000. The
               options will vest immediately on the date of grant and have a term of 9 years
               and 364 days. The Company will grant these options subsequent to the
               consummation of the Private Placement, and the options will be subject to
               stockholder approval.” 

               

          	5. 	  	The
reference in Paragraph G (i) to “Chief Executive Officer” shall be amended to
read “Chairman of the Board.” 

          	6. 	  	
               The language in the last sentence of Paragraph G (v) is amended to read in its
               entirety as follows: “A “Competitive Business” shall mean any
               business that engages principally in direct marketing through sales
               representatives of retail consumer goods without the use of store
               locations.” 

               

          	7. 	  	
               Except to the extent amended hereby, the Letter shall continue in full force and
               effect. 

               

	

        If
the foregoing correctly sets forth our agreement with respect to the matters set forth
herein, please so indicate by signing two copies of this Agreement and returning one
signed copy to the President of the Company, whereupon this Agreement shall constitute our
binding agreement with respect to the matters set forth herein. 

			Very truly yours, 

EOS INTERNATIONAL, INC.

By:   JAMES CASCINO
——————————————

       Name:   James Cascino
      
Title:     President and CEO

	

AGREED AND ACCEPTED BY: 

PETER A. LUND
——————————————

Name:  Peter A. Lund

Date:  October 22, 2002Exhibit 10.101 - Letter Agreement

	

        November
8, 2002 

Weichert Enterprises, LLC

1625 State Route 10

Morris Plains, New Jersey 07950 

DL Holdings I, LLC 

c/o Reservoir Capital

l650 Madison Avenue

New York, New York 10022 

					Re:  		 Eos
International, Inc./Weichert Enterprises, LLC/
  DL Holdings I, LLC 

—————————————————————

	

        Reference
is made to (i) the Warrant (the “Weichert Warrant”) to purchase common
stock of Eos International, Inc. (“Eos”), dated as of December 14, 2001,
as amended, issued by Eos to Weichert Enterprises, LLC (“Weichert”), and
(ii) the Warrant (the “DL Warrant,” and together with the Weichert
Warrant, the “Warrants”) to purchase common stock of Eos dated as of
December 14, 2001, as amended, issued by Eos to DL Holdings I LLC (“DL
Holdings”). 

        Section
5.2, Issuance of Common Stock or Common Stock Equivalents Below Exercise Price or the
Fair Market Value, of each of the Warrants is hereby supplemented, but not replaced,
by adding the following subsection to the end of the section: 

          		    (d)       
               Notwithstanding the foregoing, no adjustment shall be made to the Exercise Price
               or the Warrant Share Number upon any of the following events, and none of the
               following events shall constitute a New Issuance: 

               

          		    
     (i)       
               the grant or issuance by the Company of options to purchase Common Stock to
               Peter Lund, solely in connection with the Letter Agreement between the Company
               and Peter Lund, dated July 24, 2000, as amended through the date hereof,
               regarding his employment by the Company (the “Lund Options”),
               any subsequent adjustments to the Lund Options, the exercise of the Lund
               Options, or any portion thereof, or the issuance by the Company of Common Stock
               issuable upon the exercise of the Lund Options, or any portion thereof; 

               

          		    
     (ii)       
               the grant or issuance by the Company of options to purchase an aggregate of
               3,600,000 shares of Common Stock to certain members of management of Regal
               Greetings and Gifts, Inc. (collectively, the “Regal Management
               Options”), any subsequent adjustments to the Regal Management Options,
               the exercise of the Regal Management Options, or any portion thereof, or the
               issuance by the Company of Common Stock issuable upon the exercise of the Regal
               Management Options, or any portion thereof. 

               

	

        By
countersigning this letter where indicated below and returning it to Eos, each of Weichert
and DL Holdings agrees to, and accepts, the terms of this letter. 

        Please
indicate your confirmation of the foregoing by signing where indicated below and promptly
returning this letter to Eos. 

			Sincerely

EOS INTERNATIONAL, INC.

By:  PETER A. LUND
——————————————

Name:  Peter A. Lund
Title:   Chairman

	

AGREED UPON AND ACCEPTED BY: 

	WEICHERT ENTERPRISES, LLC 

By:  GERALD C. CROTTY
——————————————

Name:  Gerald C. Crotty
Title:   President		

	DL HOLDINGS I, LLC

By:  DANIEL STERN
——————————————

Name:  Daniel Stern
Title:   Managing MemberAcquisition Agreement dated September 29, 2002

	

ACQUISITION AGREEMENT 

dated September 19, 2002 

by and among 

DENDRITE INTERNATIONAL,
INC. 

SAI ACQUISITION L.L.C. 

SOFTWARE ASSOCIATES
INTERNATIONAL, LLC 

SOFTWARE ASSOCIATES INTERNATIONAL
INC. 

THE INTERPUBLIC GROUP
OF COMPANIES, INC. 

IPG SAI HOLDING CORP. 

SHALEEN GUPTA 

and 

DEREK EVANS 

	

ACQUISITION AGREEMENT 

        This
Acquisition Agreement (this “Agreement”), dated September
19, 2002, is made by and among Dendrite International, Inc., a New Jersey corporation
(“Dendrite”), SAI Acquisition L.L.C., a New Jersey limited
liability company (“Buyer”), Software Associates
International Inc., a New Jersey corporation
(“Parent”), Software Associates International, LLC,
a New Jersey limited liability company (“SAI”), The
Interpublic Group of Companies, Inc., a Delaware Corporation (“IPG
Parent”), IPG SAI Holding Corp., a Delaware Corporation
(“IPG”), Shaleen Gupta
(“Gupta”) and Derek Evans
(“Evans”). 

        (Each
of Parent and SAI is referred to herein as an “SAI Entity”,
and referred to jointly and severally as the “Company” or
the “SAI Entities”. Each of Gupta and Evans is referred to
herein as a “Parent Shareholder”, and together they are the
“Parent Shareholders”. IPG and each Parent Shareholder is
referred to herein as a “Seller” and collectively they are
the “Sellers”. Each of Parent, SAI, IPG, Gupta and Evans is
referred to herein as a “Seller Party” and collectively
they are the “Seller Parties”. Each of the Seller Parties
and Buyer is referred to herein as a “Party” and
collectively they are the “Parties”.) 

RECITALS 

        The
Company is engaged in the business of developing, licensing and providing related services
with respect to software for pharmaceutical companies (the
“Business”). 

        Prior
to June 28, 2000 the Business was conducted by Parent, and prior to February 29, 2000 the
Business was conducted by Parent, SAI Holdings, Inc., a Nevada corporation
(“Holdings”) and SAI Products, Inc. a Nevada corporation
(“Products Inc.”). Effective on February 29, 2000 Holdings
and Products Inc. merged into Parent. On June 28, 2000 Parent transferred substantially
all its assets and liabilities to SAI. Parent retained all its employees and currently
performs administrative and management services for SAI pursuant to that certain
Management Services Agreement effective as of June 28, 2000 by and between Parent and SAI. 

        783
Common Units and 217 Preferred Units (as defined below), together constituting all of the
equity interests of SAI (the “Units”), are currently owned
in the aggregate by IPG and Parent in the amounts and percentages set forth on Schedule
3.1B. 1,900,000 shares of Common Stock (as defined below) (the “Parent
Stock”), constituting all of the outstanding equity interests of
Parent, are currently owned in the aggregate by the Parent Shareholders in the amounts and
percentages set forth on Schedule 3.1C. 

        The
Parties contemplate that Parent will be merged with and into Buyer (the
“Merger”) pursuant to a Plan of Merger (the
“Plan of Merger”) in the form attached hereto as Exhibit
A. The Parties also contemplate that IPG will sell to Buyer and Buyer will purchase
from IPG all of the Units owned by IPG, which Units are identified on Schedule 3.1B
(the “IPG Units”). The Merger and the purchase and sale of
the IPG Units (the “Unit Purchase” and together with the
Merger, collectively, the “Transactions”) will occur
simultaneously at a closing hereunder (the “Closing”), all
in accordance with and subject to the terms and conditions set forth in this Agreement. 

	

        Pursuant
to the First Amended SAI Holdings, Inc. Long-Term Incentive Stock Option Plan (the
“Option Plan”) certain employees and former employees of
the Parent listed on Schedule 3.1D (the “Plan Option
Holders”) possess options (the “Plan
Options”) to purchase shares of Non-Voting Common Stock under SAI
Holdings, Inc. Incentive Stock Option Agreements (the “Plan Option
Agreements”). Certain non-employees of Parent listed on Schedule
3.1D (the “Non-Plan Option Holders”, and together with
the Plan Option Holders, the “Option Holders”) possess
options (“Non-Plan Options”, and together with the Plan
Options, the “Options”) to purchase shares of Non-Voting
Common Stock, which Non-Plan Options were granted outside the Plan pursuant to individual
Stock Option Agreements (the “Non-Plan Option Agreements”, and together with the
Plan Option Agreements, the “Option Agreements”) and are
non-qualified). Certain of the Options, by their current terms, vest, and all of the
Options become exercisable only for a period of 90 days after the execution and delivery
of this Agreement by the Parties entitling the Option Holders to obtain such shares of
Non-Voting Common Stock as listed on Schedule 3.1D. Prior to the Closing referred
to herein, Parent will have obtained written offers, in the form attached hereto as
Exhibit B (the “Offers”), from Option Holders
holding at least ninety percent (90%) of the Options, to amend their Option Agreements by
deleting the 90 day exercise period in their Option Agreements and replacing it with a two
(2) year exercise period. In addition, the Board of Directors of Parent, as Committee
under the Option Plan and the Non-Plan Options, shall have passed resolutions setting
forth that after the Closing the Options will entitle each Option Holder to receive
.55706 shares of common stock of Dendrite for each share of Non-Voting Common Stock
they were entitled to received under the Options, at an exercise price per share equal to
the exercise price set forth in the Option Holder’s Option Agreement, divided by
.55706. Promptly after the Closing, Dendrite will file a Registration Statement on
Form S-8 under the Securities Act of 1933, as amended, for the purpose of registering the
Dendrite common stock subject to issuance under those Options as to which Dendrite is
eligible to use Form S-8 and will file any required application with NASDAQ in order to
list such Dendrite Common Stock. 

        As
an inducement for Buyer to consummate the Transactions, IPG Parent has agreed to guarantee
the indemnification obligations of IPG set forth in Section 8 of this Agreement,
and is a Party to this Agreement solely with respect to IPG’s obligations under
Section 8. 

        As
an inducement for Sellers to consummate the Transactions, Dendrite has agreed to guarantee
the indemnification obligations of Buyer set forth in Section 6.6 of this
Agreement. 

        As
an inducement for Buyer and the Parent Shareholders to consummate the Transactions, Parent
Shareholders have agreed to enter into employment agreements with Dendrite substantially
in the form of Exhibit 7.1(i)(iii). 

        Accordingly,
in consideration of the premises and other good and valuable consideration, the Parties,
intending to be legally bound hereby, agree as follows: 

 2

	

1. DEFINITIONS 

         Definitions.       
          The following terms shall have the following meanings: 

        “Accounting
Firm” shall have the meaning ascribed to such term in Section
2.4(d). 

        “Action”
means any action, arbitration, Claim, suit, litigation, proceeding or investigation. 

        “Affiliate”
means, with respect to a Person, each other Person Controlled by, Controlling, or
under common Control, with such Person. 

        “Assessment”
shall have the meaning ascribed to such term in Section 6.6(g). 

        “Audited
Balance Sheet” shall have the meaning ascribed to such term in
Section 3.3. 

        “Audited
Balance Sheet Date” shall have the meaning ascribed to such term in
Section 3.3. 

        “Base
Amount” shall have the meaning ascribed to such term in Section
2.2(a). 

        “Bonus
Pool” shall mean an aggregate amount of funds equal to the Parent Contribution to
Bonus Pool plus any amount required to be contributed to the Bonus Pool by Buyer
under Section 6.8. 

        “Business”
shall have the meaning ascribed to such term in the Recitals. 

        “Buyer
Indemnitee” means Buyer and its respective Affiliates (including
Dendrite), subsidiaries, and Representatives (but not including any Governmental Entity). 

        “CERCLA”
means the Comprehensive Environmental Response, Compensation and Liability Act of 1980, as
amended. 

        “Claim”
means any claim, demand, cause of action, chose in action, right of recovery or right of
set-off of whatever kind or description against any Person. 

        “Claim
Notice” shall have the meaning ascribed to such term in Section
8.2(b). 

        “Closing”
shall have the meaning ascribed to such term in the Recitals. 

        “Closing
Date” shall have the meaning ascribed to such term in Section
2.6. 

        “Closing
Date Statement of Net Working Capital” shall have the meaning ascribed
to such term in Section 2.4(a). 

 3

	

        “Closing
Net Working Capital” means the Net Working Capital of SAI as of the
close of business on the day prior to the Closing Date. 

        “COBRA”
shall have the meaning ascribed to such term in Sections 3.13(d). 

        “Code”
means the Internal Revenue Code of 1986, as amended. 

        “Common
Stock” means the voting common stock of Parent, the terms and
conditions of which are set forth in the certificate of incorporation of Parent. 

        “Common
Units” means voting common units of ownership of SAI, the terms and
conditions of which are set forth in the Operating Agreement. 

        “Company
Assets” shall mean, collectively, all the Company’s Intangible
Property and all of the Tangible Company Properties. 

        “Company
Contract” means those contracts which are binding on either SAI or
Parent or both of them. 

        “Company
Intellectual Property” shall have the meaning ascribed to such term in
Section 3.7(a). 

        “Company’s
Knowledge” means all facts and information which are or would
reasonably be expected to be within the knowledge of the Chief Executive Officer,
President, Chief Technology Officer or Chief Financial Officer of SAI. 

        “Conditionally
Available Excess” shall have the meaning ascribed to such term in
Section 2.2(e). 

        “Confidential
Information” means all information, belonging or relating to
Buyer (including information belonging or relating to each of the SAI Entities as to which
Buyer directly or indirectly acquires an ownership interest at the Closing) which is not
generally known to the public, including, without limitation, business or Trade Secrets,
price lists, methods, formulas, know-how, customer lists, manufacturing processes,
products costs, marketing plans, research and development and financial information. 

        “Control”
(including the terms “Controlled by” and “under common Control with”)
shall mean the possession, directly or indirectly or as trustee or executor, of the power
to direct or cause the direction of the management or policies of a Person, whether
through ownership of stock or other equity interest or as trustee or executor, by
contract, or credit arrangement or otherwise. 

        “Current
Assets” means current assets, including accounts receivable,
inventory, prepaid expenses and other current assets of the Company on a consolidated
basis, excluding the current assets of Parent identified on Schedule 2.2(a)(1). 

 4

	

        “Current
Liabilities” means current liabilities, including accounts payable,
accrued expenses, and other current liabilities of the Company on a consolidated basis,
excluding the current liabilities of Parent identified on Schedule 2.2(a)(2). 

        “Cutoff
Date” means September 30, 2002. 

        “Damages”
shall have the meaning ascribed to such term in Section 6.6(b). 

        “Deductible”
shall have the meaning ascribed to such term in Section 8.3(a) 

        “Defined
Benefit Plan” shall have the meaning
ascribed to such term in Section 3.13. 

        “Employee
Plans” shall have the meaning ascribed to such term in
Section 3.13(a). 

        “Employee
Welfare Benefit Plan”
shall have the meaning ascribed to such term in Section 3.13(f). 

        “Environmental
Claims” means claims, liabilities, investigations, litigation,
administrative proceedings, or judgments or orders relating to any Hazardous Materials. 

        “Environmental
Laws” shall have the meaning ascribed to such term in Section
3.16(c). 

        “ERISA”
means the Employment Retirement Income Security Act of 1974, as amended. 

        “ERISA
Affiliate” means any Person (other than a Governmental Entity)
that, together with the Company as of the relevant measuring date under ERISA, was or is
required to be treated as a single employer under Section 414 of the Code. 

        “Escrow
Agreement” means the Escrow Agreement, substantially in the form of
Exhibit 2.2(c) attached hereto, executed and delivered at the Closing by
Buyer, the Parent Shareholders and the Escrow Agent. 

        “Escrow
Agent” means Pitney, Hardin, Kipp & Szuch LLP. 

        “Escrow
Fund” means the Initial Escrow Amount plus the Replenishment
Escrow Amount, if any, together with any interest or other earnings thereon. 

        “Estimated
Purchase Price” shall have the meaning
ascribed to such term and be calculated as described in Section 2.3(b). 

        “Financial
Statements” shall have the meaning ascribed to such term in
Section 3.3. 

        “GAAP”
means United States generally accepted accounting principles, consistently applied. 

 5

	

        “Governmental
Entity” means any court, tribunal, department, authority,
agency, commission, official (acting in his or her capacity as such) or other
instrumentality of the United States, or any domestic state, county, city or other
political subdivision. 

        “GUST”
means the General Agreement on Tariffs and Trade (GATT), (also known as the
Uruguay Round Agreements Act (Pub. Law 103-465); the Uniformed Services Employment and
Reemployment Rights Act of 1994 (USERRA) (Pub. Law 13-353); the Small Business Job
Protection Act of 1996 (SBJPA) (Pub. Law 104-188); the Taxpayer Relief Act of 1997
(TRA’97) (Pub. Law 105-34); and the Internal Revenue Service Restructuring and Reform
Act of 1998 (RRA ‘98) (Pub. Law 105-206). The benefit law changes made by the
Community Renewal Tax Relief Act of 2000 (Pub. Law 105-554) must also be adopted within
the GUST remedial amendment period. 

        “Hazardous
Material” means (a) all or any of the following: substances that
are defined or listed in, or otherwise classified pursuant to, any applicable laws or
regulations as “hazardous substances,” “hazardous materials,”
“hazardous wastes,” “toxic substances”; (b) oil, petroleum or
petroleum derived substances, natural gas, natural gas liquids or synthetic gas and
drilling fluids and other wastes associated with the exploration, development or
production of crude oil, natural gas or geothermal resources; (c) any flammable substances
or explosives or any radioactive materials; and (d) asbestos in any form or electrical
equipment which contains any oil or dielectric fluid containing levels of polychlorinated
biphenyls in excess of fifty parts per million. 

        “Holdings”
shall have the meaning ascribed to such term in the Recitals. 

        “Indemnify”
shall have the meaning ascribed to such term in Section 6.6(b). 

        “Initial
Escrow Amount” shall have the meaning
ascribed to such term in Section 2.2(b). 

        “Initial
Purchase Price” shall have the meaning
ascribed to such term in Section 2.2(a). 

        “Intellectual
Property” means all registered and unregistered trademarks, trade names,
service marks; Internet domain names, trademark and service mark applications; registered
and unregistered copyrights (including, without limitation, those in computer programs and
software, including all source and object code); patents, patent applications, inventions,
software, trade secrets, know-how, designs and processes; mask works; and any rights under
any license to any of the foregoing whether or not subject to statutory registration or
protection. 

        “Interim
Balance Sheet” shall have the meaning
ascribed to such term in Section 3.3(a). 

        “Interim
Balance Sheet Date”
shall have the meaning ascribed to such term in Section 3.3(a). 

        “Interim
Period” shall have the meaning ascribed to such term in
Article 5. 

        “IPG
Indemnification Cap” means an amount equal
to Two Million Five Hundred Thousand Dollars ($2,500,000.00). 

 6

	

        “IPG
Initial Payment” shall have the meaning ascribed to such term in
Section 2.2(a). 

        “IPG
Trigger Amount” means $10,400,000.00. 

        “IPG Units”
shall have the meaning ascribed to such term in the Recitals. 

        “Legal
Requirements” means any requirement arising under any action,
law, statute, ordinance, rule, regulation, proceeding, determination or direction of an
arbitrator or Governmental Entity, including any environmental and safety requirement. 

        “Lien”
means any mortgage, pledge, security interest, encumbrance, easement, restriction, charge,
or other lien. 

        “Losses”
means any and all assessments, losses, damages, costs, expenses, liabilities, judgments,
awards, fines, penalties, charges, and amounts paid or incident to any of the foregoing or
in investigation, defense or settlement of Actions relating to Losses (including, without
limitation, reasonable costs, fees and expenses of attorneys, experts, accountants,
appraisers, consultants, witnesses, investigators and any other agents of such person). 

        “Material
Adverse Effect” means any fact or facts
which, individually or collectively, could reasonably be expected to materially adversely
impact (i) the business, operations, properties, financial condition or results of
operations, or prospects of the Business taken as a whole, (ii) the Transactions, or
(iii) the ability of either of the Parent Shareholders, IPG or either of the SAI Entities
to perform its obligations under this Agreement. 

        “Merger”
shall have the meaning ascribed to such term in the Recitals. 

        “Merger
Consideration” shall have the meaning ascribed to such term in
Section 2.2(a). 

        “Multiemployer
Plan” shall have the meaning ascribed to such term in Section
3.13. 

        “Net
Working Capital” means Current Assets less Current Liabilities. 

        “Non-Plan
Options” shall have meaning ascribed to such term in the Recitals. 

        “Non-Plan Option
Agreements” shall have meaning ascribed to such term in the Recitals. 

        “Non-Plan
Option Holders” shall have meaning ascribed to such term in the
Recitals. 

        “Non-Voting
Common Stock” means the non-voting common stock of Parent issuable
upon exercise of the Options, the terms and conditions of which are set forth in the
Certificate of Incorporation of Parent. 

        “Objection
Notice” shall have the meaning ascribed to such term in
Section 2.4(b). 

 7

	

        “Objection
Period” shall have the meaning ascribed to such term in
Section 2.4(b). 

        “Offers”
shall have meaning ascribed to such term in the Recitals. 

        “Operating
Agreement” means the Amended and Restated Operating Agreement, dated
as of the 28th day of June, 2000, by and among IPG Parent, IPG, Gupta and
Evans. 

        “Options”
shall have the meaning ascribed to such term in the Recitals. 

        “Option
Agreements” shall have the meaning ascribed to such term in the
Recitals. 

      “Option
Amount” means $1,237,547.00. 

        “Option
Holders” shall have the meaning ascribed to such term in the Recitals. 

        “Option Plan”
shall have the meaning ascribed to such term in the Recitals. 

        “Parent
Contribution to Bonus Pool” shall have the meaning ascribed to such term in
Section 7.1(k). 

        “Parent
Shareholders Indemnification
Cap” means an amount equal to the sum of (i) the Parent
Shareholders Initial Payment plus or minus any Post Closing Adjustment as Proportionally
applied with respect to the Parent Shareholders, plus (ii) the Option Amount. 

        “Parent
Shareholders Initial Payment” shall have the meaning ascribed to such
term in Section 2.2(b). 

        “Parent
Stock” shall have the meaning ascribed to such term in the Recitals. 

        “PBGC”
means the U.S. Department of Labor, the Pension Benefit Guaranty Corporation. 

        “Permit”
means any permits, licenses, authorizations, consents or approvals granted or issued by an
Governmental Entity. 

        “Permitted
Liens” means (i) any Lien for Taxes or other governmental
charges not yet due or delinquent or being contested in good faith by appropriate
proceedings for which adequate reserves have been established in accordance with GAAP,
(ii) any mechanics’, carriers’, workers’, repairers’ or similar
statutory Lien arising in the ordinary course of business by operation of law with respect
to a liability that is not yet due or delinquent and which statutory Liens are not,
individually or in the aggregate, material to the Business, (iii) with respect to
real property, any minor imperfection of title, covenants, conditions, restrictions,
easements and other matters of record affecting title or similar Lien which individually
or in the aggregate with other such Liens could not reasonably be expected to materially
adversely affect the use of such real property as it is currently used by the Company,
(iv) with respect to real property, any zoning, entitlement, building and other land
use regulations imposed by Governmental Entities having jurisdiction over the real
property which are not violated by the current use and operation of the real property by
the Company, and (v) with respect to assets leased by the Company, any Liens of
record which do not materially affect the use by the Company of the asset which is leased. 

 8

	

        “Person”
means an individual, a partnership, a corporation, an association, a limited liability
company, a joint stock company, a trust, a joint venture, an unincorporated organization
or any Governmental Entity. 

        “Personal
Property Lease” shall have the meaning
ascribed to such term in Section 3.5(d). 

        “Plan
of Merger” shall have the meaning ascribed to such term in the
Recitals. 

        “Plan
Options” shall have the meaning ascribed to such term in the Recitals. 

        “Plan Option
Agreements” shall have the meaning ascribed to such term in the
Recitals. 

        “Plan
Option Holders” shall have the meaning ascribed to such term in the
Recitals. 

        “Post-Closing
Adjustment Amount” shall have the meaning
ascribed to such term in Section 2.4(g). 

        “Previous
Period Returns” shall have the meaning
ascribed to such term in Section 6.6(a)(i). 

        “Preferred
Units” means voting convertible preferred units of ownership of SAI,
the terms and conditions of which are set forth in the Operating Agreement. 

        “Previous
Tax Period” shall have the meaning ascribed
to such term in Section 6.6(a)(i). 

        “Pro
Forma S&L Returns” shall have the meaning ascribed to such term in
Section 6.6(a)(ii). 

        “products”
shall have the meaning ascribed to such term in Section 3.5. 

        “Products
Inc.” shall have the meaning ascribed to such term in the Recitals. 

        “Projected
Net Working Capital”
means a good faith projection of the unaudited statement of Closing Net Working Capital as
set forth in Exhibit 2.3(a). 

        “Proportionally”
shall mean, as to Sellers, in the proportions set forth on Schedule 2.2(b), and as
to the Parent Shareholders, in the same proportion as their relative ownership of Parent
Stock as set forth on Schedule 3.1C. 

 9

	

        “Purchase
Price” means the aggregate of the Unit Consideration and the
Merger Consideration. 

        “Real
Property” shall have the meaning ascribed to such term in
Section 3.8(b). 

        “Real
Property Leases” shall have the meaning
ascribed to such term in Section 3.8(b). 

        “Release
Date” means the first anniversary of the Closing Date. 

        “Replenishment
Escrow Amount” shall have the meaning ascribed to such term in
Section 2.2(d). 

        “Representative”
(except when used in the term “Seller Representative”, which is separately
defined herein) means a Party’s Affiliates (not including any Governmental Entity)
and its officers, directors, principals, attorneys, agents and employees. 

        “Required
Consents” shall have the meaning ascribed to such term in Section
7.1(e). 

        “Restricted
Affiliate” means, with respect to a Restricted Party, any business,
firm, entity or other Person (other than a Governmental Entity) with respect to which such
restricted person, serves as an officer, director or partner or member, or is employed by,
or serves as a consultant with or has any equity or equity-like interest in (other than an
equity interest that is publicly traded and such ownership does not exceed 1% of the
outstanding equity interest of such entity) or otherwise owns, manages, operates or
controls, directly or indirectly. 

        “Restricted
Business” shall have the meaning ascribed to such term in
Section 6.3(a). 

        “Restricted
Party” shall have the meaning ascribed to such term in
Section 6.3(a). 

        “Restricted
Parties” shall have the meaning ascribed to such term in
Section 6.3(a). 

        “Restricted
Period” shall have the meaning ascribed to such term in
Section 6.3(a). 

        “S&L
Taxes” shall have the meaning ascribed to such term in Section
6.6(a)(ii). 

        “Seller
Representative” shall have the meaning ascribed to such term in
Section 8.2(c). 

        “Siebel
Deadline Date” means the close of business on December 13, 2002. 

        “Siebel Receivable”
means those certain outstanding accounts receivable of SAI in the aggregate amount of
$900,558.00 due to SAI from Siebel Systems, Inc. 

        “Subscription
Agreement” means the Subscription Agreement, dated as of the
28th day of June, 2000, by and among IPG Parent, IPG SAI Acquisition Corp. (now
IPG), Parent, SAI, Gupta and Evans, as amended. 

 10

	

        “System”
shall have the meaning ascribed to such term in Section 3.7A. 

        “Tangible
Company Properties” means the equipment,
furniture, machinery, vehicles, structures, fixtures and other tangible property of the
Company. 

        “Tax”
(and, with correlative meaning, “Taxes” and “Taxable”)
means (i) any net income, alternative or add-on minimum tax, gross income, gross receipts,
sales, use, ad valorem, transfer, franchise, profits, license, withholding, payroll,
employment, excise, severance, stamp, occupation premium, property, environmental or
windfall profit tax, custom, duty or other tax, governmental fee or other like assessment
or charge of any kind whatsoever (including any Taxes paid with respect to any composite
or similar Tax Return), together with any interest or any penalty or addition to tax
imposed by any Taxing Authority. 

        “Taxing
Authority” means any governmental agency, board, bureau, body,
department or authority of any United States federal, state or local jurisdiction or any
foreign jurisdiction, having or purporting to exercise jurisdiction with respect to any
Tax. 

        “Tax
Claim” shall have the meaning ascribed to such term in
Section 6.6(f)(i). 

        “Tax
Indemnified Party” shall have the meaning
ascribed to such term in Section 6.6(f)(i). 

        “Tax
Indemnifying Party” shall have the meaning
ascribed to such term in Section 6.6(f)(i). 

        “Tax
Laws” means the Code, federal, state, county, local or foreign
laws relating to Taxes and any regulations or official administrative pronouncements
released thereunder. 

        “Tax
Returns” means any return (including any composite or similar
Tax Return), report, information return, schedule, certificate, statement, election
(including, without limitation, any election to be treated as a Subchapter S corporation)
or other document (including any related or supporting information) filed or required to
be filed with, or, where none is required to be filed with a Taxing Authority, the
statement or other document issued by, a Taxing Authority in connection with any Tax. 

        “Transaction
Documents” means, collectively, this Agreement and all other
agreements, instruments, certificates and other documents relating to any of the
Transactions and expressly contemplated by this Agreement, including without limitation
the Plan of Merger and the Unanimous Consent to the Merger. 

        “Transactions”
shall have the meaning ascribed to such term in the Recitals. 

        “Unanimous
Consent to the Merger” means the unanimous written consent of the
directors of the Parent and the Parent Shareholders, attached hereto as Exhibit C,
approving and adopting the Plan of Merger. 

 11

	

        “Units”
shall have the meaning ascribed to such term in the Recitals. 

        “Unit
Consideration” shall have the meaning ascribed to such term in
Section 2.2(a). 

        “Unit
Purchase” shall have the meaning ascribed to such term in the
Recitals. 

        Accounting
terms not defined in this Agreement shall have the meaning given to them under GAAP.
Current Assets, Current Liabilities and Closing Net Working Capital shall be determined in
accordance with GAAP, except as may be noted in the definition contained in this Agreement
of such term. All accounting calculations, including, without limitation, the calculation
of Current Assets, Current Liabilities and Closing Net Working Capital, shall be
calculated on a consistent basis. 

2.  THE TRANSACTIONS 

       2.1  
Unit Purchase and Merger. 

                   (a)       
          At the Closing, on the terms and subject to the conditions set forth in this
          Agreement, IPG agrees to sell to Buyer those IPG Units identified on Schedule
          3.1B as being owned by IPG and Buyer agrees to purchase from IPG those IPG
          Units identified on Schedule 3.1B as being owned by IPG in exchange for
          the Unit Consideration. 

                   (b)       
          At the Closing, in accordance with the Plan of Merger, Parent will be merged
          with and into Buyer, the outstanding shares of Parent Stock shall automatically
          be converted into the right to receive the Merger Consideration, and the
          outstanding Options shall automatically entitle each Option Holder to receive
          .55706 shares of common stock of Dendrite, at an exercise price per share equal
          to the exercise price per share set forth in the Option Holder’s Option
          Agreement, divided by .55706, for each share of Non-Voting Common Stock
          they were entitled to received upon exercise of the Options prior to the
          effective time of the merger. 

       2.2  
Purchase Price; Indemnification Escrow. 

                   (a)       
          The Purchase Price shall be Sixteen Million Dollars ($16,000,000.00) (the
          “Initial Purchase Price”), increased (or
          decreased) dollar for dollar to the extent that Closing Net Working Capital is
          above (or below) Five Million Eight Hundred Thousand Dollars ($5,800,000.00)
          (the “Base Amount”). The Purchase Price shall be
          divided among the Sellers and attributed to the Option Amount, as set forth on
          Schedule 2.2(a), with that portion of the Purchase Price payable to IPG being
          the “Unit Consideration” and the remaining
          portion of the Purchase Price being the “Merger
          Consideration”. Notwithstanding the foregoing, as provided
          in the Plan of Merger, if any Options are exercised for Non-Voting Common Stock
          prior to the Closing, the Merger Consideration will not be increased but the
          Option Amount will be appropriately adjusted to reflect the fewer number of
          Options outstanding and the cash portion of the Merger Consideration will be
          divided pro rata among all shares of Common Stock and Non-Voting Common Stock
          outstanding as of the Closing. In such event, all provisions of this Agreement
          relating to payment of any portion of the Purchase Price to the Parent
          Shareholders shall mean payment of that portion of the Purchase Price to the
          holders of record of such Common Stock and Non-Voting Common Stock as of the
          Closing, pro rata among all such shares. 

 12

	

                   (b)       
          At the Closing, Buyer shall pay the Estimated Purchase Price by (i) wire
          transferring Five Million Three Hundred Six Thousand One Hundred Sixty-Six
          Dollars ($5,306,166.00) to one or more accounts designated by IPG (the
          “IPG Initial Payment”), and (ii) delivering to
          Parent Shareholders a non-transferable, non-negotiable, demand promissory note
          in the form attached hereto as Exhibit X (the “Demand
          Note”) which when demanded and paid, shall be paid out by:
          (A) wire transferring Seven Million Six Hundred Sixteen Thousand Six
          Hundred Thirty-Four Dollars ($7,616,634.00) in immediately available funds to
          one or more accounts designated by the Parent Shareholders, and (B) wire
          transferring, at the direction of the Seller Representative, Two Million Dollars
          ($2,000,000.00) in immediately available funds to an escrow account (the
          “Initial Escrow Amount” and collectively with the
          payment under (A) above referred to as the “Parent Shareholders
          Initial Payment”); and (ii) in addition to the above,
          accounting for the Option Amount. 

                   (c)       
          The Escrow Fund shall be held by the Escrow Agent pursuant to the terms and
          conditions set forth in the Escrow Agreement. The Escrow Agent’s fees shall
          be borne by Buyer. Subject to the terms and conditions of the Escrow Agreement,
          the Escrow Fund shall be used to satisfy the obligations, if any, of Sellers, to
          indemnify Buyer in accordance with Section 6.6(b), Section 8.2(a)
          and to provide security for the collection of the Siebel Receivable. On the
          first anniversary of the Closing Date (the “Release
          Date”), subject to the terms and conditions of the Escrow
          Agreement, the Escrow Agent shall pay Proportionally to the Parent Shareholders
          that portion of the Escrow Fund remaining on deposit with the Escrow Agent, less
          an amount equal to (i) any claim of Buyer asserted in writing for
          indemnification pursuant to Section 6.6 or Section 8 for which
          recourse may be had to the Escrow Fund, (ii) to the extent not yet paid as
          of the Release Date, any claim of Buyer for indemnification pursuant to
          Section 6.6(b) or Section 8.2(a) for which recourse may be had to
          the Escrow Fund and which has been finally determined in favor of Buyer, and
          (iii) any unpaid amount of the Siebel Receivable for which Buyer has not been
          paid as provided by Subsection (e) below, in the manner set forth herein and in
          the Escrow Agreement. 

                   (d)       
          In the event the Siebel Receivable is paid in full in cash to Buyer or any
          Affiliate of Buyer, Buyer shall promptly notify the Escrow Agent and the Seller
          Representative thereof. Upon notice from the Buyer, delivered in accordance with
          this Agreement and the Escrow Agreement, that the Siebel Receivable has been
          paid in full prior to the Release Date and prior to any payment to Buyer being
          made under the first sentence of Subsection 2.2(e) below, the Escrow Agent shall
          pay Proportionally to the Parent Shareholders out of the Escrow Fund remaining
          on deposit with the Escrow Agent an aggregate amount equal to the lesser of (A)
          Four Hundred Thousand Dollars ($400,000.00), or (B) the amount of the Escrow
          Fund remaining on deposit with the Escrow Agent minus an amount equal to
          (i) any claim of Buyer asserted in writing for indemnification pursuant to
          Section 6.6 or Section 8 for which recourse may be had to the
          Escrow Fund and (ii) to the extent not yet paid as of the Release Date, any
          claim of Buyer for indemnification pursuant to Section 6.6 or Section
          8 for which recourse may be had to the Escrow Fund and which has been
          finally determined in favor of Buyer. 

 13

	

                   (e)       
          In the event that the Siebel Receivable has not been paid in full prior to the
          close of business on the Siebel Deadline Date, then Buyer may make a claim to
          the Escrow Agent for the amount of the Siebel Receivable remaining unpaid as of
          the Siebel Deadline Date and the Escrow Agent shall forthwith pay to Buyer the
          amount of such claim out of the Escrow Fund. If subsequent to such payment by
          the Escrow Agent to Buyer pursuant to Section 8.2(a)(v), all or part of the
          Siebel Receivable is paid to Buyer, then notwithstanding the provision of
          Section 8.2(a)(v), Buyer shall wire transfer (i) first, to the escrow account,
          that portion of such payment received against the Siebel Receivable as is
          necessary to bring the amount on deposit in the Escrow Fund up to One Million
          Six Hundred Thousand Dollars ($1,600,000.00); and (ii) the excess, if any (the
          “Conditionally Available Excess”) as provided in the next sentence. If
          the aggregate claims made under Section 6 and Section 8 are equal
          to or less than One Million Six Hundred Thousand Dollars ($1,600,000.00) as of
          the date of payment of the Siebel Receivable or any portion thereof, the
          Conditionally Available Excess shall be paid Proportionally to Parent
          Shareholders, and if the aggregate claims made under Section 6 and
          Section 8 are greater than One Million Six Hundred Thousand Dollars
          ($1,600,000.00), it shall be paid as follows: 

                        (x)     
first, to the Escrow  Fund until the amount in the Escrow Fund is equal to the aggregate claims made under
Section 6 and Section 8; and 

                        (y)
     second, the   remainder,   if  any,   after  the  payment  under  (x)  above,
Proportionally to Parent Shareholders. 

The amounts paid into the Escrow Fund
under this Subsection (e) shall be referred to as (the “Replenishment Escrow
Amount”). 

                   (f)       
          For purposes of allocating the Purchase Price and all other consideration paid
          or deemed to be paid by Buyer in the Transactions, the fair market value of each
          of the assets of the Company, other than goodwill of SAI, shall be deemed to
          equal to the basis of such assets as determined as of the Closing Date for
          federal income tax purpose, and the fair market value of such goodwill shall be
          deemed to equal the balance of the Purchase Price and such other consideration. 

       2.3  
Calculation of Estimated Purchase Price. 

                   (a)       
          At least two (2) days prior to the Closing, Seller Representative and Buyer
          shall jointly prepare and attach hereto as Exhibit 2.3(a) a good
          faith projection of the unaudited statement of Closing Net Working Capital (the
          “Projected Net Working Capital”). 

                   (b)       
          The Estimated Purchase Price shall mean and be calculated as of the
          Closing Date by (x) increasing or (y) decreasing the Initial Purchase
          Price (in each case, only for the purpose of determining the Estimated Purchase
          Price) dollar for dollar by the amount (if any) by which the Projected Net
          Working Capital (x) is greater than the Base Amount, or (y) less than the
          Base Amount, respectively. 

 14

	

       2.4  
Post-Closing Adjustment. 

                   (a)       
          Following the Closing, Buyer shall prepare or cause to be prepared, in
          accordance with GAAP, an unaudited statement (the “Closing Date
          Statement of Net Working Capital”) of Closing Net Working
          Capital. Buyer shall cause a copy of the Closing Date Statement of Net Working
          Capital to be delivered to the Seller Representative and IPG as soon as
          practicable following the Closing, but not later than 30 days after being
          provided by the Seller Representative with a balance sheet of the Company as of
          close of business on the day prior to the Closing Date. Parent Shareholders
          shall cooperate with and reasonably assist Buyer, and shall make available to
          Buyer the books, records, personnel and properties of Parent (if not in
          Buyer’s possession) that Buyer reasonably requires in order to prepare and
          deliver the Closing Date Statement of Net Working Capital. For purposes of the
          Closing Date Statement of Net Working Capital, Buyer shall treat the adjustment
          for current portion of mandatorily redeemable convertible preferred units as
          shown on the Projected Net Working Capital in the same manner as such adjustment
          is shown on the Projected Net Working Capital. 

                   (b)       
          The Seller Representative shall have 30 days following delivery of the Closing
          Date Statement of Net Working Capital (the “Objection
          Period”) to provide written notice to Buyer (the
          “Objection Notice”) of any good faith objection
          to any portion of the Closing Date Statement of Net Working Capital relating to
          the calculation of the Closing Net Working Capital, which objection shall be set
          forth with reasonable detail in such Objection Notice; provided,
          however, notwithstanding anything in this Agreement to the contrary, the
          parties acknowledge and agree that if the disputed portions of the Closing Date
          Statement of Net Working Capital shall be less than Twenty Thousand Dollars
          ($20,000.00) in aggregate, then (A) no such Objection Notice shall be delivered
          to Buyer and (B) the Closing Date Statement of Net Working Capital as prepared
          by Buyer shall be deemed final and undisputed. During the Objection Period, the
          Seller Representative and its accountants will be permitted to examine the work
          papers and all back-up materials and memoranda used or generated in connection
          with the preparation of the Closing Date Statement of Net Working Capital and
          such other documents as the Seller Representative may reasonably request in
          connection with its review of the Closing Date Statement of Net Working Capital,
          and shall be provided access during normal business hours to the personnel of
          the Company for the purpose of reviewing and ascertaining the accuracy of the
          Closing Date Statement of Net Working Capital. Unless the Seller Representative
          delivers an Objection Notice before the expiration of the Objection Period, the
          Closing Date Statement of Net Working Capital (and the Closing Net Working
          Capital reflected thereon or calculated therefrom) shall be deemed to have been
          accepted and approved by Sellers and shall thereafter be final and binding upon
          Sellers for purposes of any post-closing adjustment set forth in this Section
          2.4 (and any amounts to be paid pursuant to Section 2.4(g) shall
          thereupon be paid). In addition, to the extent any portion of the Closing Date
          Statement of Net Working Capital or of the calculation of the Closing Net
          Working Capital shall not be expressly objected to in the Objection Notice, such
          matters shall be deemed to have been accepted and approved by Sellers and shall
          be final and binding upon Sellers for purposes hereof (and any amounts to be
          paid pursuant to Section 2.4(g) shall thereupon be paid). If the Seller
          Representative timely delivers an Objection Notice before the expiration of the
          Objection Period, then those aspects of the Closing Date Statement of Net
          Working Capital objected to in the Objection Notice shall not thereafter be
          final and binding until resolved in accordance with this Section 2.4. 

 15

	

                   (c)       
          Following receipt of any Objection Notice, Buyer and the Seller Representative
          shall discuss in good faith the applicable objections set forth therein for a
          period of not to exceed 20 days thereafter and shall, during such period,
          attempt to resolve the matter or matters in dispute by mutual written agreement.
          If Buyer and the Seller Representative reach such an agreement, such agreement
          shall be confirmed in writing and shall revise the Closing Date Statement of Net
          Working Capital to reflect such agreement, which agreement (and Closing Date
          Statement of Net Working Capital, as so revised, including the Closing Net
          Working Capital reflected thereon or calculated therefrom) shall thereafter be
          final and binding upon Sellers and Buyer for purposes of any post-closing
          adjustment set forth in this Section 2.4 (and any amounts to be paid
          pursuant to Section 2.4(g) shall thereupon be paid). 

                   (d)       
          If Buyer and the Seller Representative are unable to reach a mutual agreement in
          whole or in part in accordance with Section 2.4(c) during the 20 day
          period referred to therein, then Buyer and the Seller Representative shall
          jointly select an accounting firm of national standing (the
          “Accounting Firm”), which shall resolve those
          matters still in dispute with respect to the Closing Date Statement of Net
          Working Capital and the Closing Net Working Capital reflected thereon or
          calculated therefrom. If Buyer and the Seller Representative fail to agree on an
          Accounting Firm within five (5) business days after the expiration of the 20 day
          period, either party may request the American Arbitration Association to appoint
          such an Accounting Firm, and such appointment shall be conclusive and binding
          upon the parties. The Accounting Firm shall make a final and binding resolution
          of the disputes or disagreements between Buyer and the Seller Representative.
          The Accounting Firm shall be instructed that, in making its final and binding
          resolution, it must select either the final position of Buyer in its entirety or
          the final position of the Seller Representative in its entirety. No appeal from
          such determination shall be permitted. The costs and expenses for the services
          of the Accounting Firm shall be borne fifty percent (50%) by Buyer and fifty
          percent (50%) by Sellers. Subject to the foregoing sentence, all fees and
          expenses of Sellers or the Seller Representative relating to matters described
          in this Section 2.4 shall be borne Proportionally by Sellers, and all
          fees and expenses of Buyer relating to matters described in this Section
          2.4 shall be borne by Buyer. Sellers and Buyer agree to fully cooperate with
          each other and with the Accounting Firm to resolve any dispute. 

                   (e)       
          Notwithstanding any other provision of this Agreement, including, without
          limitation, any provision stating that remedies shall be cumulative and not
          exclusive, this Section 2.4 provides the sole and exclusive method for
          resolving any and all disputes that may arise between or among the Parties with
          respect to the determination of Closing Net Working Capital, absent fraud. As
          among the Parties, each Party hereby irrevocably waives, relinquishes and
          surrenders on its own behalf and on behalf of its Affiliates (not including any
          Governmental Entity) and its Representatives all rights to, and agrees that it
          will not attempt, and shall cause its Affiliates (not including any Governmental
          Entity) and Representatives not to attempt, to, resolve any such dispute or
          disputes related to the determination of the Closing Date Statement of Net
          Working Capital in any manner other than as set forth in this Section
          2.4, including without limitation through litigation, absent fraud. Absent
          fraud, each Party further agrees on its own behalf and on behalf of its
          Affiliates (not including any Governmental Entity) and Representatives that if
          one or more of them should initiate any attempt to resolve any such dispute or
          disputes related to the determination of the Closing Date Statement of Net
          Working Capital in any manner other than the sole and exclusive manner set forth
          in this Section 2.4, such initiators shall pay and reimburse all fees,
          costs and expenses incurred by any other Party as a result of, in connection
          with or related to such attempt or attempts. Nothing in this Section
          2.4(e) shall be deemed, however, to limit in any way a Party’s ability
          to recover for any breach of a representation or warranty made by the other
          Party to it in or pursuant to this Agreement or any right of indemnification to
          which a Party is entitled under Article 8. 

 16

	

                   (f)       
          The Purchase Price shall be calculated based upon the final calculation of the
          Closing Net Working Capital as determined in this Section 2.4 and shall
          be calculated at the time the Closing Date Statement of Net Working Capital (and
          the Closing Net Working Capital reflected thereon or calculated therefrom)
          becomes final and binding on the Parties pursuant to this Section 2.4. If
          the Closing Net Working Capital as reflected on or calculated from such final
          and binding Closing Date Statement of Net Working Capital: (i) is greater than
          or equal to the Base Amount, then the Purchase Price shall be equal to (A) the
          Initial Purchase Price plus (B) the amount, if any, by which the Closing
          Net Working Capital exceeds the Base Amount; or (ii) is less than the Base
          Amount, then the Purchase Price shall be equal to (A) the Initial Purchase Price
          minus (B) the amount by which the Base Amount exceeds the Closing Net
          Working Capital. 

                   (g)       
          If the Purchase Price as so calculated (i) is greater than the Estimated
          Purchase Price, Buyer shall pay Proportionally to Sellers the amount by which
          the Purchase Price exceeds the Estimated Purchase Price, or (ii) is less than
          the Estimated Purchase Price, Sellers shall pay Proportionally (subject to
          Section 2.4(h) below) to Buyer the amount by which the Estimated Purchase
          Price exceeds the Purchase Price (the amount of either such adjustment, a
          “Post-Closing Adjustment Amount”). Any
          Post-Closing Adjustment Amount payable by a Party pursuant to this Section
          2.4(g) shall be paid promptly by the Party required to pay such Post-Closing
          Adjustment Amount, but in no event later than ten (10) business days
          following the determination of such Post-Closing Adjustment Amount. Payment by a
          Party of any Post-Closing Adjustment Amount shall be made in immediately
          available funds via wire transfer to an account designated by the Party entitled
          to receive such payment in writing. Any Post-Closing Adjustment Amount payable
          under this Section 2.4(g) shall be made without interest, except that if
          the payment is made later than the date provided for above in this Section
          2.4(g), then such Post-Closing Adjustment Amount shall be paid with interest
          thereon from and including the Closing Date, but excluding the date of payment,
          calculated at the prime rate of interest as published by The Wall Street
          Journal on the first business day after the final determination of the
          Purchase Price, plus 2%. 

                   (h)       
          If the Closing Net Working Capital is less than $5,446,228, then IPG and the
          Parent Shareholders shall pay Proportionally to Buyer only that portion of the
          Post Closing Adjustment Amount attributable to the difference between the Base
          Amount and $5,446,228 and the Parent Shareholders (but not IPG) shall pay
          Proportionally to Buyer the remainder of the Post Closing Adjustment Amount. If
          the Closing Net Working Capital is equal or greater than $5,446,228, but less
          than the Base Amount, then IPG and the Parent Shareholders shall pay
          Proportionally to Buyer the full Post Closing Adjustment Amount. If the Closing
          Net Working Capital is greater than the Base Amount, then Buyer shall pay
          Proportionally to IPG and the Parent Shareholders the full Post Closing
          Adjustment Amount. 

 17

	

       2.5  
Closing Costs and Transfer Fees. Each Party shall be responsible to
pay all transfer Taxes, stock transfer Taxes, and any other Taxes, fees or other charges
imposed under applicable law, rules or regulations on such Party by reason of the
Transactions (and any deficiency, interest or penalty asserted with respect thereto) if
any. 

       2.6  
Closing Date, Time and Place. The closing of the Transactions,
including, without limitation, the transfer and delivery of all documents and instruments
necessary to consummate the Transactions (the “Closing”) shall be held at the
offices of Buyer’s counsel, or at such other location as the parties may agree, on
September 19, 2002, or as soon as practicable, but in any event within five
business days after the satisfaction by each Party (or waiver by the other Parties) of
such Party’s obligations and covenants hereunder and of each of the conditions
specified in Article 7 (the “Closing Date”). The
Closing may be held in such other place or on such other date or at such other time as
shall be mutually agreed by the Parties. The Closing shall not be deemed to have occurred
until all actions necessary to complete all Transactions have occurred or been waived in
writing. 

3.  REPRESENTATIONS AND
WARRANTIES OF SELLERS 

        The
Parent Shareholders, Parent and SAI hereby jointly and severally make to Buyer the
representations and warranties set forth in Section 3.1 through 3.22,
inclusive. IPG hereby makes to Buyer the representations and warranties set forth in
Section 3.23 through 3.26, inclusive. It is understood that any references
to the Company, Parent or SAI in this Article 3 or elsewhere in this Agreement
includes the predecessors to such entity or entities, unless the context clearly requires
otherwise. 

       3.1  
Organization and Capitalization. 

                   (a)       
          Each of the SAI Entities is a corporation or limited liability company duly
          organized, validly existing and in good standing under the laws of the State of
          New Jersey. Each of the SAI Entities has the requisite power and authority to
          carry on its Business as now conducted. Schedule 3.1A identifies those
          jurisdictions in which Parent or SAI is qualified to do business as a foreign
          corporation or limited liability company, as the case may be, and Parent or SAI,
          as the case may be, is in good standing in each such jurisdiction. There are no
          other jurisdictions where the failure of either of the SAI Entities to be so
          qualified or in good standing would, reasonably be expected to, have a Material
          Adverse Effect. 

                   (b)       
          All of the outstanding membership interest of SAI is owned by Parent and IPG in
          the amounts and percentages set forth on Schedule 3.1B, all of the
          outstanding equity interests of Parent are owned by the Parent Shareholders in
          the amounts and percentages as set forth on Schedule 3.1C, , and except
          as set forth on Schedule 3.1D, there are no outstanding options, warrants
          or other agreements to purchase any securities of SAI or Parent. Neither SAI
          Entity owns or holds any right to acquire any capital stock or any other
          security, interests or investment in any other Person, other than investments
          which constitute cash or cash equivalents. 

 18

	

       3.2  
Authorization; Binding Effect; No Conflict. 

                   (a)       
          This Agreement has been duly executed and delivered by each of the SAI Entities,
          the Plan of Merger and the Unanimous Consent to the Merger each has been duly
          executed and delivered by each SAI Entity that is a party thereto, and each of
          the SAI Entities has the requisite power and authority to execute and deliver
          this Agreement and all other Transaction Documents to which it is a party, to
          consummate the Transactions and the other transactions contemplated by this
          Agreement and the other Transaction Documents to which it is a party and to
          perform its obligations under this Agreement and the other Transaction Documents
          to which it is a party. The execution and delivery of this Agreement and all
          other Transaction Documents have been duly authorized by each of the SAI
          Entities. This Agreement and the Plan of Merger each constitute, and all other
          Transaction Documents to be executed and delivered by any of the SAI Entities
          upon the execution and delivery thereof, will constitute, the legal, valid and
          binding obligations of each SAI Entity that is a party thereto, enforceable
          against such SAI Entity in accordance with their respective terms. Neither the
          execution and delivery of this Agreement or any other Transaction Documents, nor
          the consummation of the Transactions, will currently, or after notice or lapse
          of time or both, (i) result in a violation of, or conflict with, any of the
          terms, conditions or provisions of the certificate of incorporation or bylaws or
          certificate of formation, or operating agreement, or any equivalent documents of
          any of the SAI Entities or any of their Affiliates (not including any
          Governmental Entity), or (ii) result in a violation by any of the SAI Entities
          or any of their Affiliates of any Legal Requirement applicable to it, other than
          any violation which could not reasonably be expected to have a Material Adverse
          Effect, or (iii) result in a violation by any of the SAI Entities or any of
          their Affiliates (not including any Governmental Entity) of any judgment, order
          or decree of any court or quasi-judicial tribunal applicable to it. Parent
          hereby waives as of the Closing its rights under Sections 10.2 and 10.3 of the
          Operating Agreement, and the Operating Agreement shall terminate and be of no
          further force or effect on and after the Closing. 

                   (b)       
          This Agreement and the Unanimous Consent to the Merger each has been duly
          executed and delivered by each Parent Shareholder and each Parent Shareholder
          has the requisite legal capacity to execute and deliver this Agreement and the
          other Transaction Documents to which he is a party, to consummate the
          Transactions and the other transactions contemplated by this Agreement and the
          Transaction Documents to which he is a party and to perform his obligations
          under this Agreement and the Transaction Documents to which it is a party. This
          Agreement and the Unanimous Consent to the Merger constitute, and all other
          Transaction Documents to be executed and delivered by any of the Parent
          Shareholders upon the execution and delivery thereof, will constitute, the
          legal, valid and binding obligations of each Parent Shareholder that is a party
          thereto, enforceable against him in accordance with their respective terms. 

 19

	

       3.3  
Financial Statements. 

                   (a)       
          Attached to this Agreement as Schedule 3.3(a) are the following financial
          statements of the Company (the “Financial
          Statements”): (i) the audited consolidated balance sheet
          (the “Audited Balance Sheet”) as of December 31,
          2001 (the “Audited Balance Sheet Date”) and the
          audited consolidated balance sheet as of December 31, 2000, (ii) the audited
          consolidated statements of operations for each of the years in the three-year
          period ended December 31, 2001, (iii) the audited consolidated statements of
          shareholders’ equity for each of those three years, (iv)  the audited
          consolidated statements of cash flows for each of those three years, (v) the
          consolidated balance sheet (the “Interim Balance
          Sheet”) as of August 31, 2002 (the “Interim
          Balance Sheet Date”), (vi) the unaudited consolidated
          statements of operations for the partial year ended on the Interim Balance
          Sheet. Except as described on Schedule 3.3(a), the Financial Statements
          (i) were prepared in the ordinary course of business from the regular
          financial books and records of the Company in accordance with GAAP consistently
          followed throughout the periods indicated, (ii) accurately reflect in all
          material respects the transactions, assets, liabilities, earnings and other
          results of operations of the Company as included therein, and (iii) are complete
          and correct in all material respects. 

                   (b)       
          There is no indebtedness or other liability or obligation (whether accrued,
          absolute, contingent, by guarantee, indemnity or otherwise) which under GAAP is
          required to be included in the Financial Statements, except those (i) disclosed
          in the Financial Statements, (ii) incurred in the ordinary course of business
          since the Interim Balance Sheet Date, or (iii) described in Schedule
          3.3(b). 

       3.4  
Title to Assets.

                   (a)       
          Other than Intellectual Property (as to which the representations related to
          title are found in Section 3.7), either SAI or Parent has good title to,
          or a valid leasehold interest in, all assets shown on the Interim Balance Sheet,
          free and clear of any Lien, other than Permitted Liens, other Liens disclosed in
          the Financial Statements or notes thereto, or Liens set forth on Schedule
          3.4. 

                   (b)       
          Except as otherwise set forth on Schedule 3.4, all of the Tangible
          Company Properties are in good operating condition and repair, except for
          ordinary wear and tear, and except for such Tangible Company Properties as shall
          have been taken out of service on a temporary basis for repairs or replacement
          consistent with the Company’s prior practices and as are reserved for in
          the Financial Statements, and no category of the Tangible Company Properties is
          currently in need of replacement or upgrading. Neither the execution and
          delivery of this Agreement nor the carrying out of any of the Transactions, will
          result in the creation of any Lien (other than a Permitted Lien) on any Company
          Asset. 

       3.5  
Company Contracts. Schedule 3.5 lists each Company Contract of
the type described in paragraphs (a) through (i) below and each of which Company Contract
is material to the Business (as used in this Section 3.5 and elsewhere in this
Agreement, the term “products” includes computer software
(including both source code and object code) and the term
“assets” includes both tangible and intangible assets,
unless the context clearly requires otherwise): 

 20

	

                   (a)       
               licensing agreements for the license of trademarks or service marks to be used
               in connection with the design, development, manufacture or sale of products or
               services; 

                   (b)       
               contracts or purchase orders to license, sell, maintain, or service products or
               provide consulting or other services to and for any customer involving $25,000
               or more annually; 

                   (c)       
               contracts currently in effect and not fully performed for the purchase or sale
               of any assets or property relating to or used or held for use in connection with
               the conduct of the Business for consideration in excess of $25,000; 

                   (d)       
               contracts for the lease or sublease as lessee, lessor, sublessee or sublessor of
               personal property used or held for use in the Business requiring payments in
               excess of $25,000 annually (a “Personal Property
               Lease”); 

                   (e)       
               any contracts currently in effect with any director, officer or employee of
               either SAI or Parent and any contracts with provisions which would be put into
               effect and which would otherwise, by their plain meaning, affect the contract as
               a result of the death, disability or termination of employment or relationship
               of any director, officer or employee of SAI or Parent; 

                   (f)       
               contracts or agreements containing currently in effect non-competition covenants
               limiting the ability of either SAI or Parent to operate the Business or to sell,
               transfer or otherwise dispose of any assets or property relating to or used or
               held for use in connection with the Business or which would so limit the ability
               of SAI or Parent after the Closing Date, or contracts or agreements containing
               any currently in effect exclusive or non-terminable licensing provisions with
               respect to any Intellectual Property used in the Business; 

                   (g)       
               partnership, joint venture, teaming, consortium, or other similar contracts,
               arrangements or agreements relating to the Business having provisions that are
               currently in effect; 

                   (h)       
               development contracts relating to the Business having provisions that are
               currently in effect or pursuant to which any current product of the Company was,
               in whole or in part, designed or developed; or 

                   (i)       
               agency, dealer, franchise or similar agreements relating to the Business having
               provisions that are currently in effect. 

        Except
as set forth on Schedule 3.5:  (i)     all of the Company Contracts required to be
listed on Schedule 3.5 are valid, binding and in full force and effect, and the
Company has not been notified in writing by any party of such party’s intention or
desire to terminate any such Company Contract or modify it in any material respect;

 21

	

               
          (ii)     the Company has not violated or breached in any material respect, or declared or
committed any default under, any Company Contract; (iii) to the Company’s Knowledge,
no other Person has violated, or breached in any material respect, or declared, or
committed any default under, any Company Contract and no event has occurred, and no
circumstance or condition exists to the Company’s Knowledge, or will, as a result of
the execution and delivery of this Agreement or the carrying out of any of the
Transactions, exist, that will (A) result in a material breach of any of the provisions of
any such Company Contract, (B) give any Person the right to declare (whether with or
without notice or lapse of time or both) a default under any such Company Contract, (C)
accelerate or give any Person the right to accelerate the maturity or performance of any
such Company Contract, or (D) give any Person the right to cancel or terminate such
Company Contract or otherwise prevent the Company or Buyer from continuing to enjoy the
rights and benefits of any Company Contract in all material respects; (iv) the Company has
not received any outstanding written notice claiming any actual breach of, or default
under, any Company Contract; and (v) the Company has not waived any material right under
any Company Contract. 

       3.6  
Receivables. 

                   (a)       
          Schedule 3.6 accurately lists the amount and age of the accounts
          receivable of the Business as of the Interim Balance Sheet Date (all (other than
          the Siebel Receivable) subject to the amount of reserves therefor included in
          the Interim Balance Sheet). Each account receivable reflected on the Interim
          Balance Sheet and each account receivable arising since the date thereof was
          generated in the ordinary course of business and reflected a bona fide
          obligation for the payment of goods or services provided by the Business
          (subject to the reserves therefor). 

                   (b)       
          The Siebel Receivable is not subject to or included in any reserve and shall be
          paid in full by the Siebel Deadline Date. 

       3.7  
Proprietary Rights. 

                   (a)       
          Schedule. Schedule 3.7(a) contains a complete list or brief
          summary of all of SAI’s and Parent’s Intellectual Property rights that
          relate to or are used or held for use by the Company in connection with the
          conduct of the Business (the “Company Intellectual
          Property”) and a correct identification of the relative
          ownership rights of SAI and Parent in the assets identified on Schedule
          3.7(a). Schedule 3.7(a) also contains a complete list of all licenses
          and other rights granted by the Company to any third party, and all licenses,
          and other material rights granted by any third party to the Company, with
          respect to any Intellectual Property. 

              
     (b)       
          Ownership; Claims. Except as set forth on Schedule 3.7(b), SAI or
          Parent or both (i) owns and possesses all right, title and interest in and
          to (or has the right to use pursuant to a valid and enforceable license as
          indicated on Schedule 3.7(a)) all Intellectual Property described on
          Schedule 3.7(a), including, without limitation, the right to market,
          sell, license and grant others the right to use, market, sell and license the
          Company Intellectual Property, without any violation, infringement or
          misappropriation of the Intellectual Property rights of others. SAI and Parent
          have each taken all appropriate actions to maintain and protect in a
          commercially reasonable manner its interests and rights in all the Company
          Intellectual Property. Except as set forth on Schedule 3.7(b): 

              
               (i)       
          there are no outstanding claims which have been made in writing against either
          of the SAI Entities, or, to the Company’s Knowledge, against any customer
          of either SAI Entity, asserting the invalidity, misuse or unenforceability of
          any of the Company Intellectual Property or that the Company Intellectual
          Property in any manner infringes, violates or arises or results from the
          misappropriation of the Intellectual Property or other proprietary rights of any
          other Person, 

 22

	

               
              (ii)       
          the Company has not received any outstanding written notice of any infringement
          or misappropriation by, or conflict with, any Person with respect to any of the
          Company Intellectual Property (including any demand or request that the Company
          license rights from any Person or cease licensing or servicing any of its
          products), 

              
               (iii)     the conduct of the Business,  including without limitation,  the license to and
use by customers of the Company Intellectual Property subject to and in accordance with Company Contracts, and the use of
the Company Intellectual Property by the Company has not infringed, misappropriated, or
violated, and does not infringe, misappropriate or violate, any Intellectual Property or
other proprietary right of any other Person, and 

              
               (iv)     the Company  Intellectual  Property has not, to the Company's  Knowledge,  been
infringed, misappropriated or violated by any other Person. 

               
    (c)       
          Except as set forth on Schedule 3.7(c), neither of the SAI Entities has
          entered into any agreement to indemnify any other person against any charge of
          infringement, violation or misappropriation of any Intellectual Property. Except
          as set forth on Schedule 3.7(c), there are no royalties, fees or other
          payments payable by either of the SAI Entities to any person by reason of the
          ownership, use, sale, license or other disposition of any Intellectual Property. 

                   (d)       
          Except as set forth on Schedule 3.7(d), neither of the SAI Entities is or
          will be as a result of the execution and delivery of this Agreement or the
          closing of the Transaction or other performance of the obligations under this
          Agreement, in breach of any license, sublicense or other agreement relating to
          the Company Intellectual Property or any third party Intellectual Property. 

                   (e)       
          Except as set forth on Schedule 3.7(e), neither SAI Entity has been
          served with process, or is aware that any person is intending to serve process
          on either SAI Entity or any customer of either SAI Entity, in any suit, action
          or proceeding which involves a claim of infringement, violation or
          misappropriation of any Intellectual Property of any third party. Neither SAI
          Entity has brought any action, suit or proceeding for infringement, violation or
          misappropriation of any Intellectual Property or breach of any license or
          agreement involving any Company Intellectual Property against any third party. 

                   (f)       
          Except as set forth in Schedule 3.7(f), all officers, employees and
          consultants of each of the SAI Entities and each of their predecessors have
          executed and delivered to such entity an agreement regarding the protection of
          proprietary information and the assignment to the such entity of any
          Intellectual Property arising from services performed for the such entity by
          such persons. 

 23

	

                   (g)       
          No former officer, employee or consultant of either of the SAI Entities or of
          any of their predecessors has or could have any right, title, interest or other
          claim in, to or under any of the Company Intellectual Property. 

                   (h)       
          Each of the SAI Entities has, to the extent it deemed necessary and appropriate,
          obtained or entered into written agreements with third parties in connection
          with the disclosure to, or use or appropriation by, third parties, of any
          Company Intellectual Property that is not otherwise protected by a patent, a
          patent application, registered copyright or trademark, or other registration or
          legal scheme; and there is no situation where it would reasonably be deemed
          necessary and appropriate to obtain or enter into such a written agreement,
          where such a written agreement was not obtained 

                   (i)       
          Except as set forth on Schedule 3.7(i), there are no outstanding options,
          licenses or agreements of any kind relating to any of the Company Intellectual
          Property, nor is either of the SAI Entities bound by or a party to any options,
          licenses or agreements of any kind, including without limitation obligations to
          pay any royalties or other payments with respect to the Intellectual Property
          Rights of any other Person. 

                   (j)       
          It is not necessary to use in the Business any inventions of any employees of
          either of the SAI Entities (or people either currently intends to hire) made
          prior to his or her employment by either of the SAI Entities. 

                   (k)       
          To the Company’s Knowledge, no employee or consultant of either SAI Entity
          material to the conduct of the Business as presently conducted is obligated
          under any agreement (including licenses, covenants or commitments of any nature)
          or subject to any judgment, decree or order of any court or administrative
          agency, or any other restriction that would materially interfere with the use of
          his or her best efforts to carry out his or her duties for the SAI Entities or
          to promote the interests of the SAI Entities or that would materially conflict
          with the SAI Entities’ business as currently conducted or as proposed to be
          conducted. At no time during the conception of or reduction of any of the
          Company Intellectual Property to practice was any developer, inventor or other
          contributor to such Intellectual Property operating under any grants from any
          governmental entity or agency or private source, performing research sponsored
          by any governmental entity or agency or private source or subject to any
          employment agreement or invention assignment or nondisclosure agreement or other
          obligation with any third party that could reasonably be expected to have a
          Material Adverse Effect. 

       3.7A  
Internal Computer System. The computer systems used by the Company in
its normal business operations, including its hardware and software (the
“System”), are operational in all material respects and
function in all material respects in accordance with the needs of the Company. The Company
is not in breach of any software license agreements for the System and all material
licenses relating to the System are currently in full force and effect, and there are no
defaults by either the Company, with respect to any material license for the System, or,
to the Company’s Knowledge, by either the owner or licensor with respect to any
material license for the System. All licenses for the System are assignable to Buyer
without the consent of the licensor, or, if any consent is required, shall be acquired.
Except as set forth on Schedule 3.7A(1), (i) all of the software used by the
Company in its internal business operations is “off the shelf” software for
which the Company has obtained a standard license applicable to the use thereof by the
Company, and (ii) except as set forth on Schedule 3.7A(2), the Company has not
agreed with any licensor of such software to any restriction on assignability other than
restrictions contained in the standard terms of such standard licenses. 

 24

	

        3.8  
Real Property.

                   
(a)       
          No Owned Real Property. The Company does not own any real property. 

               
    (b)       
          Leased Real Property. Schedule 3.8 lists and describes briefly all
          real property leased or subleased to the Company (the “Real
          Property”). The Company has delivered to Buyer correct and
          complete copies of the leases and subleases listed on Schedule 3.8
          and all modifications thereof (collectively, the “Real Property
          Leases”). Except as set forth on Schedule 3.8,
          with respect to the Real Property and each of the Real Property Leases: 

          		          
    (i)       
               each Real Property Lease is, to the Company’s Knowledge, legal, valid,
               binding, enforceable, and in full force and effect; 

               

          		           
   (ii)       
               to the Company’s Knowledge, no party to any Real Property Lease is in
               breach or default, and no event has occurred which, with notice or lapse of
               time, would constitute a material breach or default or permit termination,
               modification, or acceleration of any Real Property Lease; 

               

          		           
   (iii)       
               to the Company’s Knowledge, no party to any Real Property Lease has
               repudiated any material provision thereof; 

               

          		          
    (iv)       
               there are no disputes, oral agreements, or forbearance programs in effect as to
               any Real Property Lease which would have a Material Adverse Effect on the
               Company’s continued use of the premises covered by such Real Property
               Lease; 

               

          		          
    (v)       
               SAI has not assigned, transferred, conveyed, mortgaged, deeded in trust, or
               encumbered any interest in any leasehold or subleasehold created pursuant to any
               Real Property Lease; and 

               

          		          
    (vi)       
               no Real Property Lease has been materially modified in any respect, except to
               the extent that such modifications are in writing and have been delivered or
               made available to Buyer. 

               

	

               
    (c)       
          With respect to the Real Property, the portions of the buildings located on the
          Real Property that are used in the Business are in the aggregate sufficient to
          satisfy the Company’s current business activities as conducted thereon and
          except as set forth on Schedule 3.8(c), to the Company’s
          Knowledge, there is no latent material defect in the structural elements, the
          mechanical systems (including, without limitation, all heating, ventilating, air
          conditioning, plumbing, electrical, utility and sprinkler systems) therein, the
          utility systems servicing such real property and the roofs which have not been
          disclosed to Buyer in writing prior to the date of this Agreement. The Company
          has not received written notice of (a) any condemnation, eminent domain or
          similar proceeding affecting any portion of the Real Property or any access
          thereto, (b) any special assessment or pending improvement Liens to be made by
          any Governmental Entity which may affect the Company’s use of any of the
          Real Property to conduct the Business, or (c) any violations by the Company of
          building codes and/or zoning ordinances or other governmental regulations with
          respect to the Real Property which have not been previously complied with. 

 25

	

       3.9  
Absence of Certain Events. Except as set forth on Schedule
3.9, since the Audited Balance Sheet Date, (i) the Company has conducted the Business
only in the ordinary and usual course and in substantially the same manner as previously
conducted; (ii) there has not been any event, circumstance or condition that has had, or
could reasonably be expected to have, a Material Adverse Effect; and (iii) the Company has
not taken any action or failed to take any action which would have violated any of the
covenants of Section 5.2 if such covenants had been given as of such date. 

        3.10  
Customers and Suppliers. Schedule 3.10 accurately lists all
customers of and suppliers to the Business to whom sales or from whom purchases have been
made at any time during 2001 in excess of Twenty Five Thousand Dollars ($25,000.00),
together with aggregate sales to each such customer and aggregate purchases by each such
supplier during 2001. The Company has not received written notice from any customer or
supplier material to the Business threatening or otherwise providing any notice of its
intention to cease or materially alter their business with the Company. Except as set
forth on Schedule 3.10, none of Sellers, nor any limited liability company manager,
director or officer of any of them, has any direct or indirect interest in any competitor,
supplier, customer, lessee, lessor with whom the Company does business other than a 1% or
less interest in a publicly traded corporation. 

       3.11  
Employees. 

                   
(a)       
          Schedule 3.11(a) sets forth the name, position, hire date and current
          annual compensation of all current employees of the Company. Except as set forth
          on Schedule 3.11(b), all such employees are employees at will and the
          Company does not have any written employment agreement, stay bonus agreements or
          non-compete agreements with any of its employees. Except as set forth on
          Schedule 3.11(c), the execution and performance of this Agreement and
          consummation of the Transactions hereunder will not entitle any employee of the
          Company to a severance, change-in control or similar payment. The Company’s
          standard form of employment agreement is attached hereto as Exhibit
          3.11(a). The Company has delivered to Buyer all employment agreements having
          provisions that vary in any material respect from the form of Exhibit
          3.11(a). Except as set forth on Schedule 3.11(d): (i) no employee of
          the Company has given written notice of intent to terminate employment if the
          Transactions are completed, (ii) there have been no actual or, to the
          Company’s Knowledge, threatened labor disputes or work stoppages within the
          last three years, and none are expected, and (iii) no employee of the Company is
          represented by a union and no union organizing activities have taken or, to the
          Company’s Knowledge, are taking place. 

               
    (b)       
          To the Company’s Knowledge, no significant current or former employee of
          the Company is in material breach of any term of any employment contract, patent
          or other proprietary information disclosure or non-competition agreement or any
          other contract or agreement relating to the right of such employee to be
          employed by the Company and because of the nature of the business conducted by
          the Company. 

 26

	

       3.12  
Taxes.      Except as set forth on Schedule 3.12:

                   
(a)       
          All Tax Returns required to have been filed prior to the date hereof by or with
          respect to any SAI Entity have been duly and timely filed (including any
          extensions). Each such Tax Return correctly and completely in all respects
          reflects the Tax liability and all other information required to be reported
          thereon. Each such Tax Return has been prepared in substantial compliance with
          all applicable laws and regulations. All Taxes due and payable prior to the date
          hereof by each of the SAI Entities, whether or not shown on any Tax Return, have
          been paid as of the date hereof. 

                 
  (b)       
          There are no pending actions, tax audits or Tax examinations by any Taxing
          Authority in connection with assessing additional Taxes against or in respect of
          either of the SAI Entities for any past period. The Company has not received any
          written notice from and no information has been requested in writing by any
          Taxing Authority with respect to any dispute or claim concerning any Tax
          liability of either of the SAI Entities and, to the Company’s Knowledge, no
          such dispute or claim has been threatened, claimed or raised by any Taxing
          Authority . There are no unresolved disputes or claims concerning any Tax
          liability of either of the SAI Entities. To the Company’s Knowledge there
          are no other requests for information by any Taxing Authority concerning any
          potential Tax liability of either of the SAI Entities 

                
   (c)       
          There are no Liens for Taxes upon the assets and properties of any SAI Entity.
          There are no Liens for Taxes on any of the capital stock of Parent or the
          membership interests of SAI. 

                
   (d)       
          Other than with respect to Taxes incurred as a result of the Closing of the
          Transactions, Taxes that either of the SAI Entities were or are required by law
          to withhold, collect or pay prior to the date hereof have been duly withheld or
          collected and, to the extent required, paid to the appropriate Taxing Authority.
          The amount of any liability for either of the SAI Entities’ unpaid Taxes
          for all periods ending on or prior to the Closing Date will not exceed the
          amount of any current liability accruals for such Taxes (excluding reserves for
          deferred Taxes) on the books and records of the SAI Entities as such accruals
          are reflected on the Financial Statements. 

                 
  (e)       
          Neither of the SAI Entities has received any written ruling related to Taxes or
          entered into any agreement with a Taxing Authority relating to Taxes that is now
          in effect. 

                
   (f)       
          Neither of the SAI Entities has agreed to make or is required to make
          adjustments under Section 481(a) of the Code by reason of a change in accounting
          method or otherwise. 

                
   (g)       
          Neither of the SAI Entities has made any payments nor is obligated to make any
          payments, nor is a party to any contract, agreement or arrangement covering any
          current or former employee or consultant of either of the SAI Entities that
          under any circumstances could require it to make or give rise to any payments
          that are not deductible as a result of the provisions set forth in Section 280G
          of the Code or the Treasury Regulations thereunder or would result in an excise
          tax to the recipient of any such payment under Section 4999 of the Code. 

 27

	

                
   (h)       
          There are no outstanding waivers of limitations in respect of Taxes of either of
          the SAI Entities. 

                
   (i)       
          Neither of the SAI Entities has filed any consent agreement under Section 341(f)
          of the Code concerning collapsible corporations. 

               
    (j)       
          Neither of the SAI Entities has received any written notice from any Taxing
          Authority with respect to any claim that has ever been made by any Taxing
          Authority in a jurisdiction where either of the SAI Entities does not file Tax
          Returns that either of the SAI Entities is or may be subject to Taxes in that
          jurisdiction. To the Company’s Knowledge there are no other requests for
          information by any Taxing Authority in any jurisdiction where either of the SAI
          Entities does not file Tax Returns. 

                
   (k)       
          Neither of the SAI Entities are involved in, subject to, or a party to, any
          joint venture, partnership, contract, agreement, or other arrangement that is
          treated as a partnership for federal, state, local or foreign Tax purposes. 

                
   (l)       
          Neither of the SAI Entities are a party to any Tax sharing, Tax indemnity, or
          Tax allocation agreement, and are not liable for any Tax liability of any other
          Person. 

                
   (m)       
          Neither SAI, nor its Unit holders have filed an affirmative election with any
          Taxing Authority on Form 8832 to have SAI classified as an association taxable
          as a corporation for federal tax purposes. 

                
   (n)       
          No property of either SAI Entity is “tax exempt use property” within
          the meaning of Section 168(h) of the Code. 

                
   (o)       
          SAI Holdings, Inc. was a valid S Corporation, as defined in the Code, for
          federal income tax purposes from and after January 1, 1997 (resulting from the
          election made on January 24, 1997). Effective February 24, 2000, upon the merger
          of SAI Holdings, Inc. into Parent, and for all periods up to and including the
          date hereof, Parent, as the successor entity, continued as a valid S Corporation
          for federal income tax purposes. Except for the federal election, neither SAI
          Holdings, Inc. nor Parent, its successor, has affirmatively elected S
          Corporation status for any state or other jurisdiction in which it conducts its
          business and therefore files as a C Corporation in those jurisdictions which
          require an affirmative election (e.g., New York State, New York City, New
          Jersey and Pennsylvania) to be taxed as an S Corporation. 

 28

	

       3.13  
Employee Benefit Plans. 

                   
(a)       
          Set forth on Schedule 3.13(a) is a complete and correct list of all
          “employee benefit plans” as defined by Section 3(3) of ERISA, all
          specified fringe benefit plans as defined in Section 6039D of the Code, and all
          other bonus, incentive-compensation, deferred-compensation, profit-sharing,
          stock-option, restricted stock, phantom stock, stock-appreciation-right,
          stock-bonus, stock-purchase, employee-stock-ownership, savings, severance,
          change-in-control, supplemental-unemployment, layoff, salary-continuation,
          retirement, pension, health, life-insurance, disability, accident,
          group-insurance, vacation, holiday, sick-leave, fringe-benefit or welfare plan,
          and any other employee compensation, retention or benefit plan, agreement,
          policy, commitment, contract or understanding (whether qualified or
          nonqualified, currently effective or terminated, written or unwritten) and any
          trust, escrow or other agreement related thereto that (i) are maintained or
          contributed to by the Company or any ERISA Affiliate or have been maintained or
          contributed to in the last three (3) years by the Company or any ERISA
          Affiliate, or with respect to which the Company or any ERISA Affiliate have or
          may have any liability, and (ii) provide benefits, or describe policies or
          procedures applicable to any current or former director, officer, employee or
          service provider of the Company, or the dependents of any thereof, regardless of
          how (or whether) liabilities for the provision of benefits are accrued or assets
          are acquired or dedicated with respect to the funding thereof (collectively the
          “Employee Plans”). Neither the Company nor any
          ERISA Affiliate is or was during the preceding six (6) years obligated to
          contribute to any “multiemployer plan” (as defined in Section 3(37) of
          ERISA) (a “Multiemployer Plan”). Neither the
          Company nor any ERISA Affiliate maintains or during the preceding six (6) years
          maintained any Defined Benefit Plan or any plan otherwise subject to Title IV of
          ERISA. Schedule 3.13(a) identifies as such any Employee Plan that is
          a plan intended to meet the requirements of Section 401(a) of the Code. Also set
          forth on Schedule 3.13(a) is a complete and correct list of all ERISA
          Affiliates. 

                
   (b)       
          The Company has delivered to Buyer true, accurate and complete copies of
          (i) the documents comprising each Employee Plan (or, with respect to any
          Employee Plan which is unwritten, a detailed written description of eligibility,
          participation, benefits, funding arrangements, assets and any other matters
          which relate to the obligations of the Company or any ERISA Affiliate); (ii) all
          trust agreements, insurance contracts or any other funding instruments related
          to the Employee Plans; (iii) all rulings, determination letters, no-action
          letters or advisory opinions from the IRS or any other Governmental Entity that
          pertain to each Employee Plan and any open requests therefor; (iv) the most
          recent actuarial and financial reports (audited and/or unaudited) and the annual
          reports filed with any Governmental Entity with respect to the Employee Plans
          during the current year and each of the three (3) preceding years; (v) all
          securities registration statements filed with respect to any Employee Plan; (vi)
          all contracts with third-party administrators, actuaries, investment managers,
          consultants and other independent contractors that relate to any Employee Plan;
          and (vii) all summary plan descriptions, summaries of material modifications and
          memoranda, prospectuses employee handbooks and other written communications
          regarding the Employee Plans. Neither the Company, nor any ERISA Affiliate of
          the Company has a collective bargaining agreement with any labor union. The
          Company has not filed any registration statements under the Securities Act of
          1933, as amended, with respect to any Employee Benefit Plan. 

               
    (c)       
          Except set forth on Schedule 3.13(c), full payment has been made or
          accrued of all amounts that are required under the terms of each Employee Plan
          to be paid or accrued as contributions with respect to all periods prior to and
          including the last day of the most recent fiscal year of such Employee Plan
          ended on or before the date of this Agreement and all periods thereafter prior
          to the Closing Date. The Company has paid in full or accrued all insurance
          premiums required to have been paid or accrued, subject only to normal
          retrospective adjustments in the ordinary course, with regard to the Employee
          Plans for all policy years or other applicable policy periods ending on or
          before the Closing Date. 

 29

	

               
    (d)       
          The Company has complied, and currently complies, in all respects with the
          applicable continuation requirements for its welfare benefit plans, including
          (1) Section 4980B of the Code (as well as its predecessor provision,
          Section 162(k) of the Code) and Sections 601 through 608, inclusive, of ERISA,
          which provisions are hereinafter referred to collectively as
          “COBRA”, and (2) any applicable state statutes
          mandating health care or other welfare benefit continuation coverage for
          employees and/or their dependents. 

               
    (e)       
          The form of all Employee Plans is in compliance with the applicable terms of
          ERISA, the Code, and any other applicable laws, including the Americans with
          Disabilities Act of 1990, the Family Medical Leave Act of 1993 and the Health
          Insurance Portability and Accountability Act of 1996, and such plans have been
          operated in compliance with such laws and the written Employee Plan documents.
          Neither the Company nor, to the Company’s Knowledge, any fiduciary of an
          Employee Plan has violated the requirements of Section 404 of ERISA. All
          required reports and descriptions of the Employee Plans (including Internal
          Revenue Service Form 5500 Annual Reports, Summary Annual Reports and Summary
          Plan Descriptions and Summaries of Material Modifications) have been (when
          required) timely filed with the IRS, the U.S. Department of Labor or other
          Governmental Entity and distributed as required, and all notices required by
          ERISA or the Code or any other Legal Requirement with respect to the Employee
          Plans have been appropriately given, except where the failure to timely file or
          give notice would not be reasonably expected to have a Material Adverse Effect. 

               
    (f)       
          Except as set forth on Schedule 3.13(f), each Employee Plan that is
          intended to be qualified under Section 401(a) of the Code either (i) has
          received or applied for a favorable determination letter from the IRS covering
          the laws referred to as “GUST” (through and
          including the Community Renewal Tax Reduction Act of 2000), or (ii) with
          respect to any Employee Plan that is a standardized prototype plan, has received
          a favorable opinion letter from the IRS covering GUST, and to the Company’s
          Knowledge there are no circumstances that will or could result in revocation of
          any such favorable determination letter or opinion letter. Each trust created
          under any Employee Plan has been determined to be exempt from taxation under
          Section 501(a) of the Code, and to the Company’s Knowledge there are no
          circumstances that will or could result in a revocation of such exemption. Each
          “employee welfare benefit plan” as defined in Section 3(1) of ERISA
          (an “Employee Welfare Benefit Plan”) that
          utilizes a funding vehicle described in Section 501(c)(9) of the Code or is
          subject to the provisions of Section 505 of the Code has been the subject of a
          notification by the IRS that such funding vehicle qualifies for tax-exempt
          status under Section 501(c)(9) of the Code or that the plan complies with
          Section 505 of the Code, unless the IRS does not, as a matter of policy, issue
          such notification with respect to the particular type of plan. With respect to
          each Employee Plan, no event has occurred or condition exists that will or could
          give rise to a loss of any intended tax consequence or to any Tax under Section
          511 of the Code. 

 30

	

                
   (g)       
          There is no pending proceeding or any proceeding threatened in writing relating
          to any Employee Plan, nor is there any basis for such proceeding. Neither the
          Company nor any fiduciary of an Employee Plan has engaged in a transaction with
          respect to any Employee Plan that, assuming the taxable period of such
          transaction expired as of the date hereof, would be reasonably expected to
          subject the Company to a Tax or penalty imposed by either Section 4975 of the
          Code or Section 502(l) of ERISA or a violation of Section 406 of ERISA. The
          Transactions will not result in the potential assessment of a Tax or penalty
          under Section 4975 of the Code or Section 502(l) of ERISA nor result in a
          violation of Section 406 of ERISA. 

               
    (h)       
          The Company has maintained workers’ compensation coverage as required by
          applicable state law through purchase of insurance and not by self-insurance or
          otherwise except as set forth on Schedule 3.13(h). 

                   
(i)       
          Except as required by Legal Requirements and as set forth on
          Schedule 3.13(i), the consummation of the Transactions (or the
          agreement to enter into the Transactions) will not accelerate the time of
          vesting or the time of payment, or increase the amount, of compensation and
          other benefits due to any director, employee, officer, former employee or former
          officer of the Company. There are no contracts or arrangements providing for
          payments that could subject the Company to liability for Tax under Section 4999
          of the Code. 

                   
(j)       
          Except for the continuation coverage requirements of COBRA, the Company does not
          have any obligations or potential liability for compensation (or other benefits)
          to employees, former employees or their respective dependents following
          termination of employment or retirement under any of the Employee Plans that are
          Employee Welfare Benefit Plans. 

                   
(k)       
          Except as set forth on Schedule 3.13(k), none of the Transactions
          (or the agreement to enter into the Transactions) will result in an amendment,
          modification or termination of any of the Employee Plans. No written or oral
          representations have been made to any employee or former employee of the Company
          promising or guaranteeing any employer payment or funding for the continuation
          of medical, dental, life or disability coverage for any period of time beyond
          the end of the current plan year (except to the extent of coverage required
          under COBRA). Except as set forth on Schedule 3.13(k), no written or oral
          representations have been made to any employee or former employee of the Company
          concerning the employee benefits of Buyer. 

                   
(l)       
          Set forth on Schedule 3.1D is a list of all individuals who hold
          unexpired Options (vested and unvested), and the terms of such Options
          (including grant date, size of original grant, redeemed Options, Options
          currently outstanding, exercise price, vesting status and vesting period).
          Except as set forth in Schedule 3.1D, all Options were granted under the
          First Amended SAI Holdings, Inc. Long-Term Incentive Stock Option Plan. No
          Options were exercised prior to the date of this Agreement. Except for the
          Options associated with Offers that have been received and accepted by the
          Company, and except as set forth on Schedule 3.1D, all Options (to the
          extent they are outstanding as of the date of this Agreement) qualify as
          incentive stock options under Section 422 of the Code, and have so qualified at
          all times in all respects since the date on which they were granted. 

 31

	

       3.14  
Compliance With Laws. Except as set forth on Schedule 3.14:
(i) the Company is in compliance in all material respects with all applicable laws, rules,
regulations and ordinances applicable to the Business or the existence, ownership or use
of any of the Company Assets, (ii) the Company has not violated, and is not in
default in any material respect with respect to, any judgment, order, injunction,
settlement agreement or decree of, or any Permit, license or other authority from, any
court, agency or instrumentality. 

       3.15  
Litigation. Except as set forth on Schedule 3.15, there are no
suits, arbitrations, or legal, administrative or other proceedings or audits, inquiries or
investigations pending or, to the Company’s Knowledge, threatened against or directly
affecting the Parent Shareholders, either of the SAI Entities, the Business or the Company
Assets, nor is either of the SAI Entities or either of the Parent Shareholders subject to
any judgment, order, injunction or decree material to the Business. No suit, action or
other proceeding is pending or, to the Company’s Knowledge, threatened before any
Governmental Entity seeking to restrain or prohibit either of the Parent Shareholders or
either of the SAI Entities from entering into or consummating this Agreement, or to
prohibit the Closing, or seeking damages against either of the Parent Shareholders or
either of the SAI Entities or their properties as a result of the consummation of this
Agreement. 

       3.16  
Environmental Matters. 

               
    (a)       
          Except as otherwise set forth on Schedule 3.16(a), the Company has all
          Permits required under any Environmental Laws necessary for it to own, operate,
          use and/or maintain its properties and to conduct its business and operations as
          presently conducted. Except as otherwise set forth on
          Schedule 3.16(a), all such Permits are in effect, and to the
          Company’s Knowledge, no proceeding is pending or threatened to modify,
          suspend or revoke, withdraw, terminate, or otherwise limit any such Permits, and
          the Company has received no written notice that any administrative or
          governmental actions have been taken or, to the Company’s Knowledge, been
          threatened in connection with the expiration or renewal of such Permits which
          would reasonably be expected to result in a Material Adverse Effect. Except as
          otherwise set forth on Schedule 3.16(a), the Company has received no
          written notice that any violations have occurred that remain uncured, unwaived,
          or otherwise unresolved, or are occurring in respect of any such Permits, other
          than violations that could not reasonably be expected to result in a Material
          Adverse Effect. 

               
    (b)       
          Except as set forth on Schedule 3.16(b), there are no Environmental
          Claims asserted or, to the Company’s Knowledge, threatened against the
          Company or relating to any real property currently or formerly owned, leased or
          otherwise used by the Company. The Company has not caused or permitted any
          Hazardous Material to be used, generated, reclaimed, transported, released,
          treated, stored or disposed of in a manner which would reasonably be expected to
          form the basis for a valid Environmental Claim against the Company that could
          reasonably be expected to have a Material Adverse Effect. Except as set forth on
          Schedule 3.16(b), the Company has not assumed any liability of any Person
          for cleanup, compliance or required capital expenditures in connection with any
          Environmental Claim. 

 32

	

               
    (c)       
          Except as set forth on Schedule 3.16(c), the Company has complied with
          and is currently in compliance in all material respects with all applicable
          environmental laws, statutes, regulations, orders, Permits or other legal
          requirements (“Environmental Laws”), including
          obtaining and maintaining in effect all Permits required by applicable
          Environmental Laws. 

       3.17  
Product Liability. Other than as set forth on Schedule 3.17,
there has been no claim, recall or demand, or to the Company’s Knowledge,
investigation or other indication received by either of the SAI Entities concerning
alleged defective or potentially defective products or services (other than in the
ordinary course of business and other than customer dissatisfaction returns and complaints
in the normal course of business). There is no material defect in the product quality,
design, engineering or safety of any product developed, manufactured, distributed,
licensed or sold by either of the SAI Entities. All products licensed or sold by either of
the SAI entities have complied in all material respects with all applicable governmental,
and other mandatory requirements. 

       3.18  
Affiliate Transactions. All loans, sales, purchases and other
transactions in excess of $25,000, between either of the SAI Entities and any Affiliate
(not including any Governmental Entity) of the Company which have occurred since January
1, 2001 or are currently in effect are set forth on Schedule 3.18. 

       3.19  
Insurance. All of the properties, assets and operations of the SAI Entities
are insured for the benefit of the SAI Entities and will be so insured through the Closing
Date. All insurance policies carried by the SAI Entities are listed and described on
Schedule 3.19. Neither SAI Entity has received written notice of any pending or
threatened termination or non-renewal with respect to any insurance policy listed or
required to be listed on Schedule 3.19, and neither SAI Entity is in default with
respect to any obligation pursuant to any such insurance policy that would entitle any
carrier to limit, restrict, modify, deny or terminate any coverage. Other than described
on Schedule 3.19, there are no pending claims against such insurance by either of
the SAI Entities as to which insurers are defending under reservation of rights or have
denied liability. 

       3.20  
Brokers. Except as set forth on Schedule 3.20, no finder,
broker, agent or other intermediary has worked for or on behalf of either of the Parent
Shareholders or either of the SAI Entities in connection with the negotiation or
consummation of any of the Transactions, and no Person is entitled to receive any
brokerage commission, finder’s fee or other compensation or fee as a result thereof. 

       3.21  
Consents. Except as otherwise set forth on Schedule 3.21,
neither the execution and delivery of this Agreement nor the carrying out of any of the
Transactions will: 

                   
(a)       
          violate, conflict with, result in a breach of, constitute a default under
          (whether with or without notice or the lapse of time or both), or accelerate or
          permit the acceleration of the performance required by, or give any other party
          the right to terminate, any Permit binding upon or applicable to either of the
          SAI Entities; or 

 33

	

               
    (b)       
          require the Company to obtain or make any waiver, consent, action, approval or
          authorization of, or registration, declaration, notice or filing with, any
          Governmental Entity or other Person. 

       3.22  
[INTENTIONALLY LEFT BLANK] 

        3.23  
IPG Organization and Capitalization.  IPG is a corporation duly
organized, validly existing and in good standing under the laws of the state of Delaware.
IPG owns the membership interest of SAI shown as owned by it on Schedule 3.1B and,
except as set forth on Schedule 3.1D, IPG does not know of any outstanding options,
warrants or other agreements to purchase any securities of SAI. 

       3.24  
IPG Authorization; Binding Effect; No Conflict.  This Agreement
has been duly executed and delivered by IPG and IPG has all requisite power and legal
capacity to execute and deliver this Agreement and all other Transaction Documents to
which it is a party, to consummate the Transactions and the other transactions
contemplated by this Agreement and the other Transaction Documents to which it is a party
and to perform its obligations under this Agreement and the other Transaction Documents to
which it is a party. The execution and delivery of this Agreement and all other
Transaction Documents by IPG have been duly authorized by IPG. This Agreement constitutes,
and all other Transaction Documents to be executed and delivered by IPG upon the execution
and delivery thereof, will constitute, the legal, valid and binding obligations of IPG,
enforceable against it in accordance with their respective terms. Neither the execution
and delivery of this Agreement or any other Transaction Documents, nor the consummation of
the Transactions, will currently, or after notice or lapse of time or both,
(i) result in a violation of the Certificate of Incorporation or Bylaws or equivalent
documents of IPG, or (ii) result in a violation by IPG of any law, statute, ordinance or
regulation applicable to it, or (iii) result in a violation by IPG of any judgment,
order or decree of any court or quasi-judicial tribunal applicable to it. IPG hereby
waives its rights under Sections 10.2 and 10.3 of the Operating Agreement as of the
Closing, and the Operating Agreement shall terminate and be of no further force or effect
on and after the Closing. As of the Closing, IPG hereby waives its rights under Section
3.4 of the Subscription Agreement as to SAI Entities, their successors and assigns. 

       3.25  
IPG Litigation. Except as set forth on Schedule 3.15, IPG
knows of no suits, arbitrations, or legal, administrative or other proceedings or audits,
inquiries or investigations pending or threatened against or directly affecting SAI, the
Business or the Company Assets, or any judgment, order, injunction or decree to which SAI
is subject and which is material to the Business. No suit, action or other proceeding is
pending or, to the knowledge of IPG, threatened before any Governmental Entity seeking to
restrain IPG from entering into or consummating this Agreement, or seeking to prohibit
IPG’s entry into this Agreement or prohibit IPG from consummating the Transactions. 

       3.26  
IPG Brokers. Except as set forth on Schedule 3.26, no finder,
broker, agent or other intermediary has worked for or on behalf of IPG in connection with
the negotiation or consummation of any of the Transactions, and no Person is entitled to
receive any brokerage commission, finder’s fee or other compensation or fee as a
result thereof. 

 34

	

4.  REPRESENTATIONS AND
WARRANTIES OF BUYER 

        Buyer
makes the following representations and warranties to each of Sellers: 

       4.1  
Organization. Buyer is a limited liability company duly organized,
validly existing and in good standing under the laws of the State of New Jersey. 

       4.2  
Authorization; Binding Effect; No Conflict.  This Agreement and
the Plan of Merger each has been duly executed and delivered by Buyer and Buyer has all
requisite power and legal capacity to execute and deliver this Agreement and all other
Transaction Documents to which it is a party, to consummate the Transactions and the other
transactions contemplated by this Agreement and the other Transaction Documents to which
it is a party and to perform its obligations under this Agreement and other the
Transaction Documents to which it is a party. The execution and delivery of this Agreement
and all other Transaction Documents to which it is a party have been duly authorized by
Buyer. This Agreement and the Plan of Merger constitute, and all other Transaction
Documents to be executed and delivered by Buyer will constitute, the legal, valid and
binding obligation of Buyer, enforceable against it in accordance with its terms. Neither
the execution and delivery of this Agreement or any other Transaction Documents, nor the
consummation of the Transactions, will currently, or after notice or lapse of time or
both, (i) result in a violation of the certificate of formation or operating
agreement of Buyer, or (ii) result in a violation by Buyer, of any law, statute, ordinance
or regulation applicable to it, other than any violation which would not have a Material
Adverse Effect on the ability of Buyer to perform its obligations under this Agreement, or
(iii) result in a violation by Buyer of any judgment, order or decree of any court or
quasi-judicial tribunal applicable to it, other than any violation which would not have a
Material Adverse Effect on the ability of Buyer to perform its obligations under this
Agreement. 

            4.3.  
Litigation. No suit, action or other proceeding is pending
          or, to the knowledge of Buyer, threatened before any Governmental Entity seeking
          to restrain Buyer from entering into or consummating this Agreement, or seeking
          to prohibit Buyer’s entry into this Agreement or prohibit Buyer from
          consummating the Transactions. 

       4.4  
Governmental Consents. Except as otherwise set forth on
Schedule 4.4, neither the execution and delivery of this Agreement nor the carrying
out of any of the Transactions will require Buyer to obtain or make any waiver, consent,
action, approval or authorization of, or registration, declaration, notice or filing with,
any Governmental Entity or other Person. 

       4.5  
Brokers. Except as set forth on Schedule 4.5, no finder,
broker, agent or other intermediary has worked for or on behalf of Buyer in connection
with the negotiation or consummation of any of the Transactions, and no Person is entitled
to receive any brokerage commission, finder’s fee or other compensation or fee as a
result thereof. 

 35

	

5.  COVENANTS REGARDING
INTERIM PERIOD 

       During
the period from the date hereof until the Closing Date or the earlier termination of this
Agreement in accordance with Section 9.6 (the “Interim
Period”) : 

       5.1  
Access. The Company shall afford to Buyer and Buyer’s
Representatives reasonable access during normal business hours to all assets, senior
management personnel, facilities, properties, accounts, books, records, information,
contracts and documents of or relating to the Business, and shall furnish to them all
information concerning the Business as they may reasonably request. Any access or
investigation shall be on reasonable prior notice and shall be carried out in a manner
designed to minimize disruption of the Business. 

       5.2  
Conduct of the Business. Unless Buyer agrees otherwise in writing, or
as otherwise expressly contemplated or permitted by this Agreement or required by any of
the documents listed in any Schedule to this Agreement, the Company shall: 

                   
(a)       
          conduct the Business in the ordinary and usual course and in substantially the
          same manner as previously conducted, 

               
    (b)       
          maintain the Company Assets in good operating condition and repair, subject to
          ordinary wear and tear, and continue normal maintenance, 

               
    (c)       
          not make any contract or commitment for, or incur, capital expenditures such
          that the total capital expenditures of the Business from January 1, 2002 through
          the Closing Date would exceed the aggregated budgeted amount for such period, as
          set forth on Schedule 5.2(c), 

               
    (d)       
          not sell, lease, assign, grant an exclusive or non-terminable license, transfer,
          mortgage, encumber, alienate or dispose of any Company Assets, 

                
   (e)       
          not lend or agree to lend any funds outside the ordinary course of business
          consistent with past practice, 

               
    (f)       
          not increase salaries or wages, declare bonuses, increase benefits, or institute
          any new benefit plan or program, except as specifically set forth on Schedule
          5.2(f), 

                   
(g)       
          comply in all material respects with all laws applicable to the Business, 

                   
(h)       
          not amend or in any way modify in a material respect any material Company
          Contract identified or required to be identified on Schedule 3.5, 

                   
(i)       
          not enter into any contract in the ordinary course of business which obligates
          it to pay a sum greater than Twenty Thousand Dollars ($20,000.00) in any one
          instance or Sixty Thousand Dollars ($60,000.00) in the aggregate to any one
          Person, or obligates it for a period extending beyond the first anniversary of
          the date of this Agreement (except for purchases from suppliers in the ordinary
          course of business which are consistent with past practice), 

 36

	

                   
(j)       
          not introduce any material change with respect to the operation of the Business,
          including any method, principle or practice of accounting, 

                   
(k)       
          not merge into or with or consolidate with, any other Person or acquire the
          business or assets of any Person, and 

                   
(l)       
          not declare or pay any dividends or make any distributions to any shareholder or
          member, except to the extent in an amount equal to the federal and state income
          tax liability of the Sellers attributed solely to the income allocated to such
          Sellers from Parent or SAI for the period from January 1, 2002 to the Closing or
          for any prior period. 

                   
(m)       
          promptly notify Buyer of any event or condition which would reasonably be
          expected to cause any condition precedent in Article 7 hereof not to be
          fulfilled. 

       5.3  
Notices of Certain Events.The Company shall promptly notify Buyer of:

                   
(a)       
          any notice or communication from any Person alleging that the consent of such
          Person is or may be required in connection with the Transactions; 

               
    (b)       
          any notice or communication from any Governmental Entity in connection with the
          Transactions; 

               
    (c)       
          any actions, suits, claims, investigations or proceedings commenced or, to the
          Company’s Knowledge, threatened against (i) the Business or (ii) the
          consummation of the Transactions; 

               
    (d)       
          any damage or destruction by fire or other casualty of any material Company
          Asset, or in the event that any material Company Asset or part thereof becomes
          the subject of any proceeding or, to the Company’s Knowledge, threatened
          proceeding for the purpose of taking all or any part thereof or right relating
          thereto by condemnation, eminent domain or other similar governmental action; 

                
   (e)       
          any notice from a customer whose purchases from the Business exceeded One
          Hundred Thousand Dollars ($100,000.00) during either of 2001 or 2000, stating
          such customer’s intention to terminate or substantially curtail, or amend
          in a material respect which would be adverse to the Company, its relationship
          with the Company; 

                
   (f)       
          any notice from a Person from whom the Business purchased in excess of One
          Hundred Thousand Dollars ($100,000.00) during either of 2001 or 2000, stating
          such Person’s intention to terminate or substantially curtail its
          relationship with the Company; and 

                
   (g)       
          the occurrence of any event that causes any of the representations and
          warranties of any of the SAI Entities in this Agreement to be or become untrue
          or inaccurate in any material respect. 

 37

	

       5.4  
Preservation of Business and Relationships. The Company shall use
commercially reasonable efforts to preserve its business organizations intact, to keep
available to Buyer the present officers and employees engaged in the Business and to
preserve the Business’ present relationship with suppliers, customers and others
having business relationships with them. 

       5.5  
No Shop. From the date of this Agreement until the earlier of (i) the
Closing Date, or (ii) the termination of this Agreement, the Company and Sellers shall
not, and each of them shall cause its stockholders, unitholders, members, officers,
directors, employees, Affiliates (other than any Governmental Entity) and other agents not
to, directly or indirectly, take any action to solicit, initiate or encourage any offer or
proposal or indication of interest in a merger, consolidation or other business
combination involving any equity interest in, or a substantial portion of the assets of
the Company, other than in connection with the transactions contemplated by this
Agreement. The Company and each of Sellers shall promptly advise Buyer of the terms of any
offer, proposal or indication of interest that it or he receives or of which he or it
otherwise becomes aware. 

       5.6  
Consents to Transactions. If any of the Transactions would constitute
a breach or default of, or give rise to a right of termination or cancellation under, or
in any way materially adversely affect the rights of the Company under, a Company
Contract, Real Property Lease or Personal Property Lease specifically identified on
Schedule 5.6, unless the consent of a party to such Company Contract, Real Property
Lease or Personal Property Lease has been obtained, then prior to the Closing, Buyer shall
use commercially reasonable efforts to obtain the consents of such other party to the
extent that Buyer determines that such consent is necessary or desirable in connection
with the Transactions. Prior to the Closing, the Company shall use commercially reasonable
efforts to obtain (or assist Buyer in obtaining) any such consents to the extent that
Buyer has specifically requested such effort. 

       5.7  
Actions to Effect the Transactions. The Company, Sellers and Buyer
shall each use commercially reasonable efforts to approve or cause to be approved, and
effect or cause to be effected, the Transactions, including without limitation (i) taking
commercially reasonable actions necessary or appropriate to satisfy all conditions
precedent and to enable the delivery at Closing of the agreements and documents
contemplated by Article 7 (other than action involving the payment of funds which
it or he is not otherwise obligated to make), and (ii) executing and filing such documents
and certificates as may be necessary or reasonably appropriate in order to consummate the
Transactions. 

       5.8  
Employee Information. The Company shall provide Buyer with completed
I-9 forms and attachments with respect to all employees of the Business as are subject to
such requirement. 

 38

	

6.  POST CLOSING
COVENANTS 

       6.1  
Consents. If obtaining any consents, transfers of any Permits or
other actions by the Company is necessary or desirable in Buyer’s reasonable opinion
to facilitate any objective as respects the Business or its future operations after
Closing, the Parent Shareholders and Buyer shall each use all commercially reasonable
efforts to obtain any such consents, transfers of any Permits or other actions, provided
such actions shall not require the payment of more than a de minimus amount of money or
other expenditure of funds by the Parent Shareholders. 

       6.2  
[INTENTIONALLY LEFT BLANK ] 

       6.3  
Noncompetition. 

                   
(a)       
          Subject to the provisions of Section 6.3(b), as a part of the inducement
          to Buyer to enter into this Agreement, each of Gupta and Evans (each, a
          “Restricted Party” and together the
          “Restricted Parties”) hereby agrees that for a
          period of three (3) years from and after the Closing Date (the
          “Restricted Period”), the Restricted Party shall
          not, without the prior written consent of Buyer, directly or indirectly, serve
          as an officer, director, or partner or member of, or be employed by or serve as
          a consultant with, or have an equity or equity-like interest in (other than an
          equity interest that is publicly traded and such ownership does not exceed 1% of
          the outstanding equity interest of such entity), or otherwise own, manage,
          operate or control, directly or indirectly, any business, firm, entity or other
          Person which is engaged anywhere in the world in the design,
          development, sale, license, use by or for customers, and consulting, service,
          maintenance and support with respect to software for the support of entities in
          the pharmaceutical industry at the Closing Date (collectively, the
          “Restricted Business”). 

               
    (b)       
          During the Restricted Period, the Restricted Party shall not, directly or
          indirectly, and shall cause each Restricted Affiliate with respect to which the
          Restricted Party has Control not to, and as to all other Restricted Affiliates
          shall not, directly or indirectly, assist such Restricted Affiliate to
          (i) induce or attempt to induce any employee of the Business on the Closing
          Date to leave the employ of the Business, or in any way adversely interfere with
          the employment relationship between any such employee and the Business,
          (ii) hire directly or through a Restricted Affiliate any Person who was an
          employee of the Business on the Closing Date (except, in the case of clauses (i)
          and (ii) of this Section 6.3(b), any former employee that has not been
          employed by the Company, Dendrite or an Affiliate of Dendrite or Buyer for a
          period of six (6) consecutive months). 

               
    (c)       
          During the Restricted Period, the Restricted Party agrees that such Restricted
          Party shall not, directly or indirectly, and shall cause each of the Restricted
          Affiliates with respect to which the Restricted Party has Control, not to, and
          as to all other Restricted Affiliates shall not, directly or indirectly, assist
          such Restricted Affiliate to induce or attempt to induce any customer or
          supplier of the Business on the Closing Date to cease doing business with the
          Business, or in any way interfere with the relationship between any such
          customer or supplier and the Business. 

               
    (d)       
          Each Restricted Party agrees not to disclose any Confidential Information to any
          Person or use any Confidential Information in any manner which would be in
          violation of the individual’s obligations arising from an employment
          agreement between the individual and Buyer or any Affiliate (not including any
          Governmental Entity) of Buyer. 

 39

	

                
   (e)       
          Each Restricted Party acknowledges that any breach of the provisions of this
          Section 6.3 by any Restricted Party will result in irreparable
          injury to Buyer and the Business (following the consummation of the transactions
          contemplated hereby), and that Buyer’s remedies at law would be inadequate
          and insufficient. Accordingly, in the event of any such breach of any of the
          provisions of this Section 6.3, Buyer shall be entitled to preliminary
          and/or permanent injunctive relief, in addition to all such other legal and
          equitable remedies as may be available to Buyer therefor. In the event any of
          the provisions of this Section 6.3 are determined by a court of competent
          jurisdiction to be contrary to any applicable law, or for any reason to be
          unenforceable or invalid as written, the parties acknowledge that such court, if
          permitted by applicable law, shall modify any of such provisions so as to permit
          enforcement thereof as so modified. If a Restricted Party violates any of such
          Restricted Party’s obligations under this Section 6.3, then the time
          period hereunder shall be extended with respect to that Restricted Party by the
          period of time equal to that period beginning when the activities constituting
          such violation commenced and ending when the activities constituting such
          violation terminated. 

               
    (f)       
          Each of Gupta and Evans acknowledges and agrees that: (i) the provisions of this
          Section 6.3 are separate, apart and independent from any employment
          agreements between such individuals and Dendrite (or any Affiliate (not
          including any Governmental Entity) of Dendrite), including, without limitation,
          the Employment Agreements, and (ii) the provisions of this Section 6.3 are and
          shall at all times be enforceable regardless of any breach, cancellation or
          termination by any party, for any reason or no reason, or the expiration of any
          such employment agreement, and (iii) such employment agreements do not and shall
          not serve as any consideration for the obligations of such individuals under
          this Section 6.3. 

       6.4  
Access to Records. Following the Closing, Buyer will afford Sellers,
their respective counsel and accountants, and each of Sellers will afford Buyer, its
counsel and accountants, during normal business hours, reasonable access to the books,
records and other data relating to the Business in its or his possession with respect to
periods prior to the Closing and the right to make copies and extracts therefrom, to the
extent that such access may be reasonably required by the requesting party in connection
with (i) the preparation of Tax returns, (ii) the determination or enforcement of rights
and obligations under this Agreement, (iii) compliance with the requirements of any
Governmental Entity, (iv) the determination or enforcement of the rights and obligations
of any indemnified party hereunder, or (v) in connection with any actual or threatened
Action. Further, each Party agrees for a period extending six (6) years after the
Closing Date not to destroy or otherwise dispose of any such books, records and other data
unless such Party shall first offer in writing to surrender such books, records and other
data to the other Party and such other Party shall not agree in writing to take possession
thereof during the ten (10) day period after such offer is made. 

       6.5  
Customer and Other Business Relationships. After the Closing, each of
Sellers will cooperate with Buyer in reasonable respects that do not involve the
expenditure of their funds, in its efforts to continue and maintain for the benefit of
Buyer those business relationships of the Company existing prior to the Closing, including
relationships with lessors, employees, licensors, customers, suppliers and others. Each of
Sellers will refer to Buyer all inquiries relating to such business. Each of Sellers shall
not, directly or through any of his or its officers, employees, agents or stockholders or
Affiliates (not including any Governmental Entity), intentionally take any action that he
or it knows, or reasonably expects, would either diminish in any material respect the
value of the Business after the Closing or interfere in any material respect with the
Business to be engaged in after the Closing, including disparaging the name or business of
SAI, Parent or Buyer. 

 40

	

       6.6  
Tax Matters.

             
      (a)       
          Tax Periods Ending on or before the Closing Date. 

          		    
          (i)       
               Buyer and Sellers agree that for Tax purposes the books and records of each of
               the SAI Entities shall be closed on the Closing Date. For any taxable period of
               either of the SAI Entities that ends on or before the Closing Date (the
               “Previous Tax Period”), the Parent Shareholders shall,
               at their sole cost and expense, timely prepare and timely file with the
               appropriate Taxing Authority all Tax Returns, reports and forms required to be
               filed by or on behalf of the SAI Entities (the “Previous Period
               Returns”). Except as expressly set forth below, the Parent
               Shareholders shall be responsible for the payment of all Taxes for such Previous
               Tax Periods to the extent not paid or provided for in the Financial Statements.
               The Parent Shareholders shall furnish to Dendrite for its consent, which consent
               shall not be unreasonably withheld, copies of each Previous Period Return prior
               to filing. If Dendrite does not object within ten (10) business days of receipt
               of such Previous Period Returns, Dendrite shall be deemed to consent to such
               Previous Period Returns and the Parent Shareholders shall file same with the
               appropriate Taxing Authority. The Parent Shareholders agree to file, or cause to
               be filed, all Tax Returns, reports and forms for any Previous Tax Period on the
               basis that the relevant taxable period ended as of the close of business on the
               Closing Date. The Parent Shareholders shall, to the extent required by
               applicable law, include any income, gain, loss, deduction or other Tax items for
               such Previous Tax Periods on their individual income tax returns in a manner
               consistent with the Schedule K-1‘s for such Previous Tax Periods. 

               

          		    
          (ii)       
               Notwithstanding anything to the contrary set forth in Section 6.6(a)(i),
               Dendrite shall, at its sole cost and expense, prepare the portion of all Tax
               Returns to be filed by the Company with the Taxing Authorities of any state or
               local jurisdiction for the Previous Tax Period which ends on the Closing Date on
               a pro forma basis (the “Pro Forma S&L
               Returns”) which reports the tax consequences of the Closing
               of the Transactions and the Taxes due, if any, to such Taxing Authorities which
               relate to the Transactions (the “S&L Taxes”).
               Dendrite shall furnish to the Parent Shareholders for their consent, which
               consent shall not be unreasonably withheld, a copy of the Pro Forma S&L
               Returns not less than sixty (60) days prior to filing of the Previous Period
               Returns which will report the Tax consequences of the Transactions. If the
               Parent Shareholders do not object within ten (10) business days of receipt of a
               Pro Forma S&L Returns, the Parent Shareholders shall be deemed to consent to
               such Pro Forma S&L Returns and the Parent Shareholders shall cause the
               Previous Period Returns that they are required to file pursuant to Section
               6.6(a)(i) to reflect the Tax consequences of the Transactions in the manner set
               forth in the Pro Forma S&L Returns. Dendrite shall be responsible for the
               payment of all S&L Taxes. 

               

	

 41

          		           
   (iii)       
               Neither Dendrite nor the Parent Shareholders shall cause the statute of
               limitations to be extended with respect to any Previous Period Returns of the
               Company without the express written consent of the other party. 

               

	

                
   (b)       
          Tax Indemnification by the Parent Shareholders. To the extent not accrued
          for on the Financial Statements, the Parent Shareholders shall indemnify each of
          the SAI Entities, Dendrite and Buyer and hold them harmless from and against
          (“Indemnify”) any Loss or other damage including,
          but not limited to, all reasonable out of pocket costs and expenses (including
          reasonable attorney fees) incurred by any of them in connection with any Tax
          Claim (“Damages”) incurred in connection with,
          arising out of, resulting from or incident or attributable to (i) all Taxes (or
          the non-payment thereof) of each of the SAI Entities for all Previous Tax
          Periods, provided, however, that notwithstanding the foregoing,
          the Parent Shareholders shall not be required to Indemnify any of the SAI
          Entities, Dendrite or Buyer for any Tax or Damages arising out of or
          attributable to any extraordinary action taken or caused to be taken by Buyer on
          the Closing Date or any S&L Taxes; (ii) all Taxes of any member of an
          affiliated, consolidated, combined or unitary group of which the Parent is or
          was a member on or prior to the Closing Date, including pursuant to Treasury
          Regulations §1.1502-6 or any analogous or similar state, local, or foreign
          law or regulations; (iii) any and all Taxes of any Person (other than an SAI
          Entity) imposed on either of the SAI Entities as a transferee or successor, by
          contract or pursuant to any law, rule, or regulation, which Taxes relate to an
          event or transaction occurring before the Closing Date; (iv) the investigation,
          attempt to avoid, defense or settlement of any Action related to any of the
          foregoing; and (v) successfully enforcing the indemnity under this Section
          6.6(b). 

         
          (c)       
          Tax Indemnification by the Buyer. The Buyer shall Indemnify the Parent
          Shareholders for any Taxes or Damages arising out of or attributable to (i) any
          Tax of either of the SAI Entities for any Tax Period that begins on or after the
          Closing Date; (ii) any S&L Taxes; (iii) any income or similar Taxes owed to
          any state or local jurisdiction (other than New Jersey) which are imposed on or
          relate to the Transactions; and (iv) any extraordinary action taken or caused to
          be taken by Buyer on the Closing Date. 

                
   (d)       
          Cooperation. Each of Sellers, Parent, SAI and Buyer shall reasonably
          cooperate, and shall cause their respective affiliates, officers, employees,
          agents, auditors and Representatives reasonably to cooperate, in preparing and
          filing all Previous Period Returns. 

                
   (e)       
          Refunds and Credits. Any refunds or credits of Taxes of Parent or SAI for
          any Previous Tax Period shall be for the account of the Parent Shareholders. Any
          refunds or credits of Parent or SAI for any taxable period beginning after the
          Closing Date shall be for the account of Buyer. Buyer shall, if the Parent
          Shareholders so request and at the Parent Shareholders’ expense, file for
          and obtain any refunds or credits, or cause Parent or SAI, as the case may be,
          to file for and obtain any refunds or credits, to which the Parent Shareholders
          are entitled. Buyer shall permit the Parent Shareholders to control the
          prosecution of any such refund claim, provided that the Parent Shareholders bear
          the costs of prosecuting such refund claims and that the Parent Shareholders do
          not take any position in such refund claims that would have the effect of
          shifting income to a period for which Buyer is responsible for Taxes of Parent
          or SAI. 

 42

	

                
   (f)       
          Procedures Relating to Indemnification of Tax Claims. 

          		           
   (i)       
               Notwithstanding any other provision in this Agreement, this Section 6.6(f)
                shall govern any and all indemnification related to, arising from or in
               connection with Taxes of Parent and SAI. If one party is responsible for the
               payment of Taxes under this Agreement (the “Tax 
               Indemnifying Party”), and the other party (the
               “Tax Indemnified Party”) receives written notice
               of any deficiency, proposed adjustment, assessment, audit, examination, suit,
               dispute or other claim (a “Tax 
               Claim”) with respect to such Taxes, the Tax
               Indemnified Party shall promptly notify the Tax Indemnifying Party in writing of
               such Tax Claim and shall provide the Tax Indemnifying Party such information as
               the Tax Indemnifying Party may reasonably request. If notice of a Tax Claim is
               not given to the Tax Indemnifying Party within a sufficient period of time to
               allow such party effectively to contest such Tax Claim, or in reasonable detail
               to apprise such party of the nature of the Tax Claim, the Tax Indemnifying Party
               shall not be liable to the Tax Indemnified Party (or any of its Representatives)
               to the extent that the Tax Indemnifying Party’s position is actually
               prejudiced as a result thereof. 

               

          		 
             (ii)       
               With respect to any Tax Claim, the Tax Indemnifying Party shall, at its expense,
               assume and control all proceedings taken in connection with such Tax Claim
               (including selection of counsel) and, without limiting the foregoing, may pursue
               or forego any and all administrative proceedings with any Taxing Authority with
               respect thereto, and may either pay the Tax claimed and sue for a refund or
               contest the Tax Claim in any permissible manner. 

               

          		 
             (iii)   
    
               The Tax Indemnified Party and each of its respective Affiliates shall cooperate
               with the Tax Indemnifying Party in contesting any Tax Claim, which cooperation
               shall include the retention and (upon the Tax Indemnifying Party’s request)
               the provision to the Tax Indemnifying Party of records and information which are
               reasonably relevant to such Tax Claim, and making employees available, upon
               reasonable prior request during normal business hours, to provide additional
               information or explanation of any material provided hereunder, or to testify at
               proceedings relating to such Tax Claim. The Tax Indemnifying Party shall bear
               all out-of-pocket costs of such contest. 

               

          		    
          (iv)       
               Except as otherwise previously agreed in writing, none of the Tax Indemnified
               Party, Parent or SAI or any of their respective officers, directors, employees,
               stockholders, agents or Representatives shall settle or otherwise compromise any
               Tax Claim. 

               

                   
(g)       
          Procedures Relating to Other Tax Assessments. 

          		    
          (i)       
               Notwithstanding any other provision in this Agreement, if an SAI Entity, or a
               successor thereof, receives written notice of any deficiency, proposed
               adjustment, assessment, audit, examination, suit, dispute or other claim which
               could result in either Parent Shareholder being required to pay additional Taxes
               (an “Assessment”), the Buyer shall cause such SAI
               Entity, or successor thereof, to promptly notify the Parent Shareholders in
               writing of such Assessment and shall provide the Parent Shareholders such
               information as the Parent Shareholders may reasonably request. 

               

	

 43

          		              
(ii)       
               With respect to any Assessment, the Parent Shareholders shall, at their expense,
               assume and control all proceedings taken in connection with such Assessment
               (including selection of counsel) and, without limiting the foregoing, may pursue
               or forego any and all administrative proceedings with any Taxing Authority with
               respect thereto, and may either pay the Tax claimed and sue for a refund or
               contest the Assessment in any permissible manner. 

               

          		             
 (iii)       
               The Buyer shall cause such SAI Entity, or successor thereof, to cooperate with
               the Parent Shareholders in contesting any Assessment, which cooperation shall
               include the retention and (upon the Parent Shareholders’ request) the
               provision to the Parent Shareholders of records and information which are
               reasonably relevant to such Assessment, and making employees available, upon
               reasonable prior request during normal business hours, to provide additional
               information or explanation of any material provided hereunder, or to testify at
               proceedings relating to such Assessment. 

               

          		    
          (iv)       
               The Parent Shareholders may settle or otherwise compromise any Assessment as
               they mutually agree. 

               

	

         
          (h)       
          Tax Related Adjustments. Buyer and the Parent Shareholders agree that any
          indemnity payment made under this Agreement will be treated by the parties on
          their Tax Returns as an adjustment to the Purchase Price paid by Buyer unless
          required by applicable Tax Law to treat such payment as other than an adjustment
          to the Purchase Price. 

     
              (i)       
          Dendrite Guarantee. Buyer is a limited liability company wholly-owned by
          Dendrite and Dendrite hereby irrevocably and unconditionally guarantees to
          Sellers and their successors the full and prompt payment in cash, when and as
          due, of all amounts due from Buyer under this Section 6.6, whether now
          existing or hereafter arising. This guarantee is an absolute and unconditional
          guarantee of full payment and not of collection and is in no way conditional
          upon any requirement that Sellers first attempt to collect or seek payment from
          Buyer, or upon any other contingency. Dendrite agrees that it is not necessary
          for Parent Shareholders, in order to enforce this guarantee, to institute suit
          or exhaust its legal remedies against Buyer; but the sole condition precedent to
          enforcement of the obligations of Dendrite hereunder is that Buyer does not
          timely perform its payment obligations in accordance with the terms of this
          Section 6.6. Dendrite hereby waives (a) notice of acceptance of this
          guarantee; (b) notice of any change in the terms of this Agreement or any
          agreement relating to the obligations guaranteed; (c) presentment and demand for
          payment of any indebtedness to Buyer; (d) protest and notice of dishonor or
          default to Buyer which Buyer might otherwise be entitled under a guarantee; and
          (e) all defenses based on suretyship or impairment of collateral or any other
          similar defense. 

 44

	

       6.7  
Copyright and Trademark Registration and Assignments. As of the
Closing, Buyer shall become responsible for the Intellectual Property assigned, sold or
transferred hereunder, including but not limited to copyright registrations and
recordations of copyrighted work, trademark and service mark applications and Internet
domain names. Parent Shareholders shall cooperate with Buyer and will sign all documents
reasonably necessary to transfer ownership and record such transfer of Company
Intellectual Property to Buyer and to register such documents with the appropriate
Governmental Entity. 

       6.8  
Severance. Buyer shall make or shall cause the Company after the
Closing to make the severance payments set forth on Schedule 6.8. 

       6.9  
Parent Bonus Pool. The Company shall prior to the Closing have
accrued and funded Two Hundred Thousand Dollars ($200,000) (the “Parent Bonus Pool
Contribution”) into the Bonus Pool to be paid to the employees of the Company
under the Company’s bonus plan. Buyer shall (i) make a contribution to the Bonus Pool
of One Hundred Thousand Dollars ($100,000) subject to the achievement of the goals set
forth below, and (ii) pay the Bonus Pool in January 2003 in the allocations and to the
employees of the Company (other than the Parent Shareholders) as designated by the Parent
Shareholders. With respect to the Buyer’s contribution to the Bonus Pool under (i)
above, the goal to be achieved is: the Company shall have met or exceeded the revenue goal
of the Company’s 2002 plan of $22.4 million. 

       6.10  
Employee Benefit Plans. Buyer agrees to cause the Company to initially retain the
Company’s benefit plans as in effect on the Closing Date as disclosed to Buyer by the
Company prior to the Closing; provided, however, that nothing in this Agreement
shall restrict the Buyer or the Company from, or restrict Buyer from causing the Company
to, change or terminate any of the Company’s benefit plans after the Closing Date. No
employee of the Company shall, in any manner, be a third party beneficiary of this
Section 6.10 or have any right to rely upon or enforce the provisions of
this Section 6.10. 

       6.12  
Parent Shareholder Guarantees. After the Closing, Buyer will use commercially
reasonable efforts to cause (or assist the Parent Shareholders in causing) the Parent
Shareholders to be released from the personal guarantees listed on Schedule 6.12.
If the Parent Shareholders are not released from any such personal guarantee, the Buyer
will indemnify and hold harmless the Parent Shareholders from and against any and all
Losses incurred by the Parent Shareholders under or with respect to such unreleased
guarantee in connection with, arising out of, or resulting from any act or omission after
the Closing. 

       6.13  
Siebel Receivable. From the Closing through the Release Date, Buyer shall use
commercially reasonably efforts to collect (or assist the Parent Shareholders in
collecting) the Siebel Receivable. 

       6.14  
Business Plan. Parent Shareholders shall, as soon as practicable after the Closing,
provide Dendrite with a business plan covering the post-Closing business of the Company. 

 45

	

7.  CONDITIONS TO THE
CLOSING 

       7.1  
Conditions  of  Buyer’s  Obligations.  Buyer’s  obligation  to  effect  the  Transactions  at the
Closing is subject to the satisfaction as of the Closing of the following conditions precedent:

         
          (a)       
          Representations and Warranties. Each representation and warranty set
          forth in Article 3 will be true and correct in all material respects at
          and as of the Closing as though then made, except to the extent of any change
          solely caused by the Transactions. 

         
          (b)       
          Covenants. Sellers and the Company will have performed and observed in
          all material respects each covenant or other obligation required to be performed
          or observed by any of them pursuant to the Transaction Documents prior to the
          Closing. 

         
          (c)       
          Compliance with Applicable Laws. The consummation of the Transactions
          will not be prohibited by any requirement arising under any Legal Requirement,
          or subject Buyer, the Business or the Company or the Company Assets to any
          penalty, liability or other onerous condition arising under any applicable Legal
          Requirement or imposed by any Governmental Entity. 

         
          (d)       
          Proceedings. No action, suit or proceeding will be pending or threatened
          before any Governmental Entity the result of which could prevent or prohibit the
          consummation of any of the Transactions, cause any such Transaction to be
          rescinded following consummation, or adversely affect Buyer’s right to
          acquire or hold the Units or the Parent Stock, or the Company’s rights to
          hold the Company Assets or conduct the Business or any of Sellers’ or the
          Company’s performance of its obligations pursuant to the Transaction
          Documents, and no judgment, order, decree, stipulation, injunction or charge
          having any such effect will exist. 

         
          (e)       
          Required Consents. All notices, consents, authorizations, waivers or
          approvals of, to or with any third party in connection with each Company
          Contract, Real Property Lease or Personal Property Lease specifically identified
          on Schedule 7.1(e) as a contract which Buyer requires to be assigned to
          it as a condition to its obligation to close the Transactions will have been
          duly made or obtained (the “Required Consents”). 

         
          (f)       
          [INTENTIONALLY LEFT BLANK] 

         
          (g)       
          Capacity. Neither of the Parent Shareholders shall be, immediately prior
          to the Closing, substantially impaired, as a result of incapacity due to mental
          or physical condition or for any other cause or reason, from performing their
          usual and customary duties and obligations for the SAI Entities. 

         
          (h)       
          No Material Adverse Change. Since the date of this Agreement, there shall
          not have occurred any event or condition that, taken alone or collectively, has
          had or could reasonably be expected to have a Material Adverse Effect. 

         
          (i)       
          Sellers Closing Documents. Sellers will have delivered to Buyer the
          following documents: 

 46

          		    
          (i)       
               such unit certificates, executed unit powers and other instruments of conveyance
               which are necessary or desirable to effect the sale of the Units; 

               

          		    
          (ii)       
               such stock certificates, executed stock powers and other instruments of
               conveyance which are necessary or desirable to effect the sale of the Parent
               Stock; 

               

          		    
          (iii)       
               Employment Agreements, in the form of Exhibit 7.1(i)(iii), duly executed
               and delivered by each of Messrs. Gupta and Evans; 

               

          		    
          (iv)       
               the Escrow Agreement; and 

               

          		    
          (v)       
               such other documents relating to the Transactions as Buyer reasonably requests
               from Sellers and which are customary in similar transactions. 

               

         
          (j)       
          Company Closing Documents. The Company will have delivered to Buyer the
          following documents: 

          		    
          (i)       
               a certificate signed by Parent’s Chief Executive Officer or Chief Financial
               Officer, dated the Closing Date, stating that the conditions specified in
               Sections 7.1(a) through 7.1(d), inclusive, have been fully satisfied; 

               

          		    
          (ii)       
               a copy of the resolutions duly adopted by the board of directors and
               shareholders or unitholders, as the case may be, of each SAI Entity authorizing
               that SAI Entity’s execution, delivery and performance of the Transaction
               Documents to which that SAI Entity is a party and the consummation of the
               Transactions, as in effect as of the Closing, certified by an officer of that
               SAI Entity; 

               

          		    
          (iii)       
               a certificate (dated not less than 5 business days prior to the Closing) of the
               Secretary of State of each state set forth on Schedule 3.1A with respect
               to SAI and Parent as to the good standing of SAI and Parent in such states; 

               

          		    
          (iv)       
               copies of the Required Consents; 

               

          		    
          (v)       
               statutory letters and forms of UCC termination statements for the financing
               statements set forth on Schedule 7.1(j)(v); and 

               

          		    
          (vi)       
               such other documents relating to the Transactions as Buyer reasonably requests
               from the Company and which are customary in similar transactions. 

               

	

       7.2
Conditions of Sellers’ Obligations. Sellers’ obligation to effect
the Transactions at the Closing is subject to the satisfaction as of the Closing of the
following conditions precedent: 

                   
(a)       
          Representations and Warranties. Each representation and warranty set
          forth in Article 4 will be true and correct in all material respects at
          and as of the Closing as though then made, except to the extent of any change
          solely caused by the Transactions. 

 47

	

                   
(b)       
          Covenants. Buyer will have performed and observed in all material
          respects each covenant or other obligation required to be performed and observed
          by it pursuant to the Transaction Documents prior to the Closing. 

                   
(c)       
          Compliance with Applicable Laws. The consummation of the Transactions
          will not be prohibited by any Legal Requirement or subject any of the Sellers to
          any penalty, liability, or other onerous condition arising under any Legal
          Requirement or imposed by any Governmental Entity. 

                   
(d)       
          Proceedings. No action, suit or proceeding will be pending or threatened
          before any Governmental Entity the result of which could prevent or prohibit the
          consummation of any of the Transactions, cause any such Transaction to be
          rescinded following such consummation or adversely affect Buyer’s
          performance of its obligations pursuant to the Transaction Documents, and no
          judgment, order, decree, stipulation, injunction or charge having any such
          effect will exist. 

                   
(e)       
          Buyer Closing Documents. Buyer will have delivered to each of the Sellers
          the following documents: 

          		              
(i)       
               a certificate signed by Buyer’s president or chief financial officer, dated
               the Closing Date, stating that the conditions specified in Sections
               7.2(a) through 7.2(d), inclusive, have been fully satisfied; 

               

          		              
(ii)       
               a copy of the resolutions duly adopted by the management committee and members
               of Buyer authorizing Buyer’s execution, delivery and performance of the
               Transaction Documents to which Buyer is a party and the consummation of the
               Transactions, as in effect as of the Closing, certified by an officer of Buyer; 

               

          		              
(iii)       
               Employment Agreements with each of Messrs. Gupta and Evans, in the form of
               Exhibit 7.1(i)(iii), duly executed and delivered by Buyer; 

               

          		              
(iv)       
               the Escrow Agreement; and 

               

          		              
(v)       
               such other documents relating to the Transactions to be consummated at the
               Closing as Sellers reasonably request from Buyer and which are customary in
               similar transactions. 

               

	

                   
(f)       
          Payment of Estimated Purchase Price. Buyer will have paid the Estimated
          Purchase Price in accordance with Section 2.2. 

All corporate and other proceedings
or actions taken or required to be taken by Buyer in connection with the Transactions, and
all documents incident thereto, must be reasonably satisfactory in form and substance to
Sellers and their legal counsel. Any condition set forth in this Section 7.2 may be
waived only in a writing executed by the Seller Representative. 

 48

	

8.  SURVIVAL AND
INDEMNIFICATION 

       8.1  
Survival of Representations, etc.  All of the representations
and warranties made by each Party in this Agreement shall survive the Closing for a period
until September 19, 2003, except that the representations and warranties contained in
Sections 3.1(b), 3.2, Sections 3.12, 3.13,
3.20, the second sentence of Section 3.23, Sections
3.24, 3.26, 4.1, 4.2, and 4.5 shall survive until the
expiration of any applicable statue of limitations, including, without limitation, any
extension (including, without limitation, any extension by operation of law) or tolling
thereof, but excluding any extension and tolling by any voluntary act of the Company after
the Closing or by Buyer. The covenants and agreements of the parties set forth in this
Agreement shall not survive the Closing, except that (x) the covenants in Section
2.5 shall survive until final determination of the Purchase Price and payment of the
difference between the Estimated Purchase Price and the actual Purchase Price in
accordance therewith, (y) the covenants in Section 2.6 shall survive until such
covenants are fully performed or such performance has been waived by the Party to whom
performance is due, and (z) the covenants in Article 6 shall survive until
September 19, 2003, or until the expiration of such longer period as is expressly set
forth therein, except that the covenants and agreement set forth in Section
6.6 shall survive until the expiration of any applicable statute of limitations,
including, without limitation, any extension (including, without limitation, any extension
by operation of law) or tolling thereof, but excluding any extension or tolling by any
voluntary act of the Company after the Closing or by Buyer. The expiration of any
representation, warranty, covenant or agreement as provided in this Section 8.1
shall not affect the rights of a party in respect of any claim made by such Party in a
writing received by the other Party prior to the expiration of the applicable survival
period provided herein. 

       8.2  
Indemnification. 

         
          (a)       
          Indemnification by the Sellers. In addition to and not in
          limitation of the Tax indemnification obligations set forth in Section
          6.6(b), from and after the Closing, the Sellers shall jointly and severally
          indemnify, subject to Section 8.3 below, save and hold harmless each
          Buyer Indemnitee from and against any and all Losses incurred in connection
          with, arising out of, resulting from or incident or attributable to: (i) any
          breach of any representation or warranty or the inaccuracy of any representation
          or warranty made by any of the SAI Entities or any of the Sellers in this
          Agreement; (ii) any breach of any covenant or agreement made by any of the SAI
          Entities or any of the Sellers in this Agreement, (iii) any event,
          circumstances, action, or omission prior to the Closing with respect to the
          Options (other than the effect the solicitation, done in accordance with this
          Agreement, of the offer of the Option Holders to revise the 90 day exercise
          period may have on the status of the Options as qualified incentive stock
          options under Section 422 of the Code), (iv) Parent not being a valid
          S-Corporation, (v) any amount of the Siebel Receivable not paid to the Company
          or Buyer on or before the Siebel Deadline Date (the Losses for purposes of this
          subsection (v) being deemed to be the amount of the Siebel Receivable not paid
          by the Siebel Deadline Date), (vi) the investigation, attempt to avoid, defense
          or settlement of any Actions relating to Losses, and (vii) in successfully
          enforcing the indemnity under this Agreement. 

 49

	

                   
(b)       
          Claims for Losses. If a Claim for Losses is to be made by a
          party entitled to indemnification hereunder against the indemnifying party, the
          party claiming such indemnification shall give written notice (a
          “Claim Notice”) to the indemnifying party as soon
          as practicable after the party entitled to indemnification becomes aware of any
          fact, condition or event which may give rise to Losses for which indemnification
          may be sought under this Section 8.2; provided,
          however, if any Action is filed against any party entitled to the benefit
          of and seeking indemnity hereunder, the applicable Claim Notice shall be given
          to the indemnifying party as promptly as practicable (and in any event within
          fifteen (15) business days after the service of the citation or summons).
          Provided that the Claim Notice is made prior to the expiration of the survival
          period for the underlying representation, warranty, covenant or agreement as set
          forth in Section 8.1, then the failure of any indemnified party to give
          notice which is timely under the prior sentence shall not affect rights to
          indemnification hereunder, except to the extent that the indemnifying party is
          actually and materially prejudiced by such failure. After receiving a Claim
          Notice relating to a Claim by or against any third party, the indemnifying party
          shall be entitled, at its own cost, risk and expense, upon written notice to the
          indemnified party: (i) to take control of the defense and investigation of such
          lawsuit or action, (ii) to employ and engage attorneys of its own choice to
          handle and defend the same (unless the named parties to such Action include both
          the indemnifying party and the indemnified party and the indemnified party has
          been advised in writing by counsel that there may be one or more legal defenses
          available to such indemnified party that are different from or additional to
          those available to the indemnifying party, in which event the indemnified party
          shall be entitled, at the indemnifying party’s cost, risk and expense, to
          separate counsel of its own choosing), and (iii) to compromise or settle such
          claim, which compromise or settlement shall be made only with the written
          consent of the indemnified party, such consent not to be unreasonably withheld
          (it being understood that the failure of the indemnified party to give such
          consent shall not be considered unreasonable in respect of any compromise or
          settlement that does not include an unconditional release of such indemnified
          party from all liabilities arising out of, or that may arise out of, such
          claim). In such circumstance, the indemnified party may, at its own cost,
          participate in the investigation, trial and defense of such lawsuit or action
          and any appeal arising therefrom. If the indemnifying party fails to assume the
          defense of such claim within fifteen (15) business days after receipt of the
          Claim Notice, the indemnified party against which such claim has been asserted
          will (upon delivering notice to such effect to the indemnifying party) have the
          right to undertake, at the indemnifying party’s cost and expense, the
          defense, compromise or settlement of such claim on behalf of and for the account
          and risk of the indemnifying party; provided, however, that such Claim
          shall not be compromised or settled without the written consent of the
          indemnifying party, which consent shall not be unreasonably withheld (it being
          understood that the failure of the indemnifying party to give such consent shall
          not be considered unreasonable in respect of any compromise or settlement that
          does not include an unconditional release of such indemnifying party from all
          liabilities arising out of, or that may arise out of, such claim). In the event
          the indemnified party assumes the defense of the claim, the indemnified party
          will keep the indemnifying party reasonably informed of the progress of any such
          defense, compromise or settlement. The parties shall cooperate in all reasonable
          respects with each other in the investigation, trial and defense of any such
          claim for Losses or Action and any appeal arising therefrom. 

 50

	

                   
(c)       
          Appointment of Seller Representative. The Sellers hereby
          irrevocably appoint and designate Shaleen Gupta as their attorney-in-fact, agent
          and duly authorized representative (such Person, in such capacity, or such other
          Person as shall be substituted as the Seller Representative in accordance
          herewith, the “Seller Representative”), for the
          purposes of the transactions contemplated by this Agreement, including, without
          limitation, to act on behalf of Sellers with respect to the receipt and giving
          of notices and to otherwise act on behalf of Sellers with respect to the
          provisions of this Section 8, Section 2.4 and the Escrow Agreement
          and making demand on the Demand Note. Upon the death or incapacity of the Person
          acting as the Seller Representative, the Sellers shall promptly by written
          consent of each of the Sellers, appoint a substitute Seller Representative and
          forthwith notify Buyer in writing of such appointment. Buyer shall be entitled
          to rely upon all actions taken or notices given by a Seller Representative prior
          to Buyer’s receipt of written notice of the appointment of a substitute
          Seller Representative hereunder. The Seller Representative is hereby authorized
          by this Agreement, as a specific term and condition hereof, to act hereunder and
          under the Escrow Agreement as attorney-in-fact for and representative of each of
          the Sellers and his or its respective heirs, executors, administrators, personal
          representatives and successors, as applicable, provided, however,
          that the Seller Representative shall not have authority to act on behalf of any
          Seller to amend this Agreement, the Escrow Agreement or any other agreement
          provided for herein or contemplated hereby. The execution and delivery of this
          Agreement by each Seller shall constitute approval on behalf of such Seller and
          his or its respective heirs, executors, administrators, personal representatives
          and successors, as applicable, of the appointment and designation of the Seller
          Representative as provided hereunder and of his authority to act hereunder on
          their behalf. None of Buyer or any Affiliate (not including any Governmental
          Entity) of Buyer shall have any liability to any Seller in connection with its
          or their reliance on the authority of the Seller Representative to act on behalf
          of the Sellers as set forth herein. Sellers, jointly and severally, hereby agree
          to indemnify, defend and hold the Seller Representative harmless from any and
          all claims, actions and proceedings against the Seller Representative and any
          and all Losses suffered by the Seller Representative arising out of his service
          as the Seller Representative hereunder except for such claims, actions and
          proceeding and such Losses as shall result from acts or omissions of the Seller
          Representative as are finally determined by a court of competent jurisdiction,
          from which no appeal can be taken, to have constituted bad faith, gross
          negligence or willful misconduct. Buyer agrees to provide to IPG a copy of all
          notices given to the Seller Representative under this Agreement or the Escrow
          Agreement and to provide the same by the same means of delivery as used to give
          such notice to the Seller Representative. 

       8.3  
Limits on Indemnification. 

         
          (a)       
          General Indemnification Dollar Limits. Notwithstanding
          anything to the contrary contained in this Agreement, (i) no indemnification
          under Section 8.2(a)(i) shall be made by Sellers, and Sellers shall not
          have any liability under such section with respect to any claim, unless the
          aggregate amount of Losses subject to indemnification pursuant thereto and due
          the party or parties being indemnified shall exceed One-Hundred Thousand Dollars
          ($100,000.00) (the “Deductible”), and once the
          Deductible amount is exceeded the indemnifying party shall indemnify the
          indemnified party or parties, and shall be liable, only for the amount of any
          such Losses in excess of the Deductible, (ii) the aggregate amount required to
          be paid by the Parent Shareholders pursuant to their joint and several
          indemnification obligations under Section 8.2(a)(i) shall in no
          event exceed the Parent Shareholders Indemnification Cap, (iii) the
          aggregate amount required to be paid by IPG pursuant to its indemnification
          obligations under Section 8.2(a)(i) shall in no event exceed the IPG
          Indemnification Cap, and in the case of each of clauses (ii) and (iii) above, no
          indemnifying party shall have any liability to any indemnified party for, and
          such indemnified parties shall have no right to recover from an indemnifying
          party, any amount of Losses which exceeds (and from and after the time such
          Losses exceed) that indemnifying party’s Indemnification Cap. The
          applicable indemnified party shall be entitled to indemnification without regard
          to the provisions of this Section 8.3(a) with respect to the
          indemnification obligations of Sellers pursuant to Section 6.6(b);
          Section 8.2(a)(ii); Section 8.2(a)(vi) if the indemnifying party fails to
          assume the defense within the fifteen (15) business days after the indemnifying
          party’s receipt of the Claim Notice as provided under Section 8.2(b); and
          Section 8.2(a)(vii). 

 51

	

         
          (b)       
          Special IPG Indemnification Condition. Notwithstanding
          anything to the contrary contained in this Agreement, except for the breach or
          inaccuracy of any representation or warranty set forth in Sections 3.23,
          3.24, 3.25, or 3.26, for which IPG shall be liable even if the IPG Trigger
          Amount has not been reached, IPG will not have any liability under this
          Section 8 for indemnification unless and until the aggregate liability of
          the Sellers for indemnification under this Section 8 exceeds the IPG
          Trigger Amount; provided, further, that IPG shall only be liable
          for the net amount by which any such Losses exceeds the IPG Trigger Amount and
          (ii) in no event shall IPG’s liability for Losses exceed the amount of the
          IPG Indemnification Cap. 

                   
(c)       
          Calculation of Losses. Payments by Buyer or any Buyer
          Indemnitee of amounts for which Buyer or such Buyer Indemnitee is entitled to be
          indemnified under Section 8.2 hereof shall not be a condition precedent
          to recovery. 

                   
(d)       
          Losses Net of Insurance. The Losses indemnified under this Agreement
          shall be determined net of any amounts actually recovered by the indemnified
          party under insurance policies with respect to such Losses; provided,
          however, that such insurance proceeds are paid within twelve (12) months
          of the event giving rise to the indemnity obligation. 

       8.4  
IPG Parent Guarantee. IPG is a wholly-owned subsidiary of IPG Parent
and IPG Parent hereby irrevocably and unconditionally guarantees to Buyer and its
successors the full and prompt payment in cash, when and as due, of all amounts due from
IPG under this Section 8, whether now existing or hereafter arising. This guarantee
is an absolute and unconditional guarantee of full payment and not of collection and is in
no way conditional upon any requirement that Buyer first attempt to collect or seek
payment from IPG or upon any other contingency. IPG Parent agrees that it is not necessary
for Buyer, in order to enforce this guarantee, to institute suit or exhaust its legal
remedies against IPG; but the sole condition precedent to enforcement of the obligations
of IPG Parent hereunder is that IPG does not timely perform its payment obligations in
accordance with the terms of this Section 8. IPG Parent hereby waives (a) notice of
acceptance of this guarantee, (b) notice of any change in the terms of this Agreement or
any agreement relating to the obligations guaranteed, (c) presentment and demand for
payment of any indebtedness to IPG; (d) protest and notice of dishonor or default to IPG
which IPG might otherwise be entitled under a guarantee, and (e) all defenses based on
suretyship or impairment of collateral or any other similar defense. 

 52

	

       8.5  
Breach of Contract Claims. Buyer agrees that neither Buyer nor any
Buyer Indemnitee will bring a cause of action for breach of contract with respect to
breaches of the representations and warranties contained in this Agreement after the
applicable survival period under Section 8.1 except for such as relate to Claim Notices
provided under Section 8.2, fraud, or intentional misrepresentations. 

9.  MISCELLANEOUS 

       9.1  
Assignment; No Third Party Beneficiary. Neither this Agreement nor
any of the rights or obligations hereunder may be assigned by any Party without the prior
written consent of the other Parties, except that Buyer shall be entitled to assign its
rights and delegate its duties under this Agreement to any wholly-owned subsidiary of
Buyer, so long as such assignee agrees in writing to be bound by the terms and conditions
hereof, on a joint and several basis with Buyer, such written agreement to be in form and
substance reasonably satisfactory to the Seller Representative. No such assignment shall
relieve Buyer of any of its obligations under this Agreement. Subject to the foregoing,
this Agreement shall be binding upon and inure to the benefit of the Parties hereto and
their respective successors and permitted assigns, and no other Person shall have any
right, benefit or obligation under this Agreement as a third party beneficiary or
otherwise. 

       9.2  
Governing Law; Jurisdiction and Venue. THIS AGREEMENT SHALL BE CONSTRUED,
INTERPRETED AND THE RIGHTS OF THE PARTIES DETERMINED IN ACCORDANCE WITH THE LAWS, BOTH
SUBSTANTIVE AND PROCEDURAL OF THE STATE OF NEW JERSEY (WITHOUT REFERENCE TO THE CHOICE OF
LAW PROVISIONS OF NEW JERSEY LAW). Except as otherwise expressly provided for in this
Agreement, each Party hereby irrevocably submits to the non-exclusive jurisdiction of the
Federal District Court for the District of New Jersey and the courts of the State of New
Jersey located in Newark, New Jersey, for the adjudication of any dispute hereunder or in
connection herewith or with any transaction contemplated hereby or discussed herein, and
hereby irrevocably waives, and agrees not to assert in any suit, action or proceeding, any
claim that it is not personally subject to the jurisdiction of any such court, that such
suit, action or proceeding is brought in an inconvenient forum or that the venue of such
suit, action or proceeding is improper. Each Party hereby irrevocably waives personal
service of process and consents to process being served in any such suit, action or
proceeding by mailing a copy thereof to such Party at the address in effect for notices to
it under this Agreement and agrees that such service shall constitute good and sufficient
service of process and notice thereof. Nothing contained herein shall be deemed to limit
in any way any right to serve process in any manner permitted by law. 

 53

	

       9.3  
Entire Agreement; Construction; Amendments and Waivers. This
Agreement (including all agreements, exhibits, schedules, and other documents referenced
herein or executed and delivered in connection herewith) constitutes the entire agreement
among the Parties and supersedes any prior understandings or agreements, written or oral,
that relate to the subject hereof. All words used in this Agreement will be construed to
be of such gender or number as the circumstances require. Unless otherwise expressly
provided, the word “including” does not limit the preceding words or terms. This
Agreement may not be amended except by a writing signed by each Party hereto. No
amendment, supplement, modification or waiver of this Agreement shall be binding unless
executed in writing by the Party to be bound thereby. No waiver of any of the provisions
of this Agreement shall be deemed or shall constitute a waiver of any other provision
hereof (whether or not similar), nor shall such waiver constitute a continuing waiver
unless otherwise expressly provided. The Parties agree that all Parties participated in
the preparation and negotiation of this Agreement and the agreements contemplated hereby
and that neither this Agreement nor any of the agreements contemplated hereby shall be
construed against any Party by virtue of the fact that any Party or its Representatives
prepared or drafted such agreements. 

       9.4  
Exhibits and Schedules; Construction of Certain Provisions. The Exhibits and
Schedules referred to in this Agreement shall be construed with and as an integral part of
this Agreement to the same extent as if the same had been set forth in their entirety
herein. Such Exhibits and Schedules need not be physically attached hereto to be valid and
binding if they are appropriately identified on their face. Each disclosure in a Schedule
referred to in this Agreement shall be deemed to qualify all representations and
warranties of the SAI Entities or Sellers, notwithstanding the lack of a specific
cross-reference, except to the extent that its applicability to a particular
representation, warranty, agreement or condition is not reasonably apparent from the
disclosure thereof. It is understood and agreed that the specification of any dollar
amount in the representations and warranties contained in this Agreement or the inclusion
of any specific item in the Exhibits or Schedules is not intended to imply that such
amounts or higher or lower amounts, or the items so included or other items, are or are
not material, and no Party shall use the fact of the setting of such amounts or the fact
of the inclusion of any such item in the Schedules in any dispute or controversy between
the parties as to whether any obligation, item or matter not described herein or included
in an Exhibit or a Schedule is or is not material for purposes of this Agreement. 

       9.5  
Notices. All notices, requests, demands and other communications
which are required or may be given under this Agreement shall be in writing and shall be
deemed to have been duly given (a) when received if personally delivered; (b) when
transmitted if transmitted by telecopy, electronic or digital transmission; (c) the day
after it is sent, if sent for next day delivery to a domestic address by recognized
overnight delivery service; and (d) upon receipt, if sent by certified or registered mail,
return receipt requested. In each case any such notice, request, demand or other
communication shall be sent to: 

      If
to Buyer, to: 

      SAI Acquisition L.L.C.

      c/o Dendrite International, Inc.

      Somerset Corporate Center

      200 Somerset Corporate Boulevard - 8th Floor

      Bridgewater, New Jersey  08807

      Attention:  General Counsel

      Facsimile:     (908) 541-5982

 54

	

   If
to any of the SAI Entities, to: 

      Software Associates International Inc. 

      Mt. Arlington Corporate Center 

      400 Valley Road, Suite 300

      Mt. Arlington, New Jersey 07856 

      Attention:   Mr. Shaleen Gupta 

      Facsimile:  (973) 770-7980 

   with a copy, which shall not constitute notice, to: 

      Drinker Biddle & Shanley LLP

      500 Campus Drive

      Florham Park, New Jersey 07932

      Attention:  Stewart E. Lavey, Esq.

      Facsimile:  (973) 360-9831 

   If to IPG, to: 

      IPG SAI Holding Corp.

      1271 Avenue of the Americas

      New York, NY 10020

      Attention:  Nicholas J. Camera

      Facsimile:  (212) 399-8280

   with a copy, which shall not constitute notice, to: 

      The Interpublic Group of Companies, Inc.

      1271 Avenue of the Americas

      New York, NY 10020

      Attention:  Mitchell Gendel,

      Assistant General Counsel

      Facsimile:  (212) 399-8280

   If to Gupta, to:

      Mr. Shaleen Gupta 

      63 W. Bertrand Road 

      Mt. Arlington, New Jersey 07856 

      Facsimile:  

 55

	

   with a copy, which shall not constitute notice, to: 

      Drinker Biddle & Shanley LLP

      500 Campus Drive

      Florham Park, New Jersey 07932

      Attention:  Stewart E. Lavey, Esq.

      Facsimile:  (973) 360-9831 

   If to Evans, to:

      Mr. Derek Evans

      6 Misty Lane

      Andover, New Jersey 07821

      Facsimile:

   with a copy, which shall not constitute notice, to: 

      Drinker Biddle & Shanley LLP

      500 Campus Drive

      Florham Park, New Jersey 07932

      Attention:  Stewart E. Lavey, Esq.

      Facsimile:  (973) 360-9831 

   If to the Seller Representative, to:

      Mr. Shaleen Gupta 

      63 W. Bertrand Road 

      Mt. Arlington, New Jersey 07856 

      Facsimile:

   with a copy, which shall not constitute notice, to: 

      The Interpublic Group of Companies, Inc.

      1271 Avenue of the Americas

      New York, NY 10020

      Attention:  Mitchell Gendel,

      Assistant General Counsel

      Facsimile:  (212) 399-8280

 56

	

or to such other place and with such other
copies as each Party may designate as to
itself by written notice to the others. 

       9.6  
Termination.  This Agreement may be terminated at any time prior to Closing:

                   
(a)       
          By mutual written consent of Buyer and Sellers; 

                   
(b)       
          By Buyer or Seller if the Closing shall not have occurred on or before the
          Cutoff Date; provided, however, that this provision shall not be
          available to Buyer if and so long as Sellers have the right to terminate this
          Agreement under Section 9.6(d), and this provision shall not be
          available to Sellers if and so long as Buyer has the right to terminate this
          Agreement under Section 9.6(c); 

                   
(c)       
          By Buyer if there is a material breach of any representation or warranty of any
          of the Seller Parties set forth in Article 3 or any covenant or
          agreement to be complied with or performed by any of the Seller Parties pursuant
          to the terms of this Agreement, or the occurrence of any event which results or
          would result in the failure of a condition in Section 7.1 to be satisfied
          on or prior to the Closing Date; provided, however, that Buyer may
          not terminate this Agreement prior to the Closing unless each of the Seller
          Parties has been provided notice of such breach or failure and, if curable,
          shall have failed to cure the same within thirty (30) days of such notice; or 

                   
(d)       
          By the Seller Representative if there is a material breach of any representation
          or warranty set forth in Article 4 or of any covenant or agreement to be
          complied with or performed by Buyer pursuant to the terms of this Agreement, or
          the occurrence of any event which results or would result in the failure of a
          condition set forth in Section 7.2 to be satisfied on or prior to the
          Closing Date; provided, however, that the Seller Representative may not
          terminate this Agreement prior to the Closing Date unless Buyer has been
          provided notice of such breach or failure and, if curable, shall have failed to
          cure the same within thirty (30) days of such notice. 

        In
the event of termination of this Agreement, no Party shall have any liability under this
Agreement to any other Party, except for any willful breach of this Agreement occurring
prior to the termination of this Agreement. Upon any such termination, each Party will
redeliver all documents, work papers and other material of any other Party relating to the
Transactions, whether so obtained before or after the execution hereof, to the Party
furnishing the same. The provisions of Section 9.9 shall continue in full force and
effect notwithstanding any termination of this Agreement 

       9.7  
Expenses. Except as otherwise specified in this Agreement, each Party
shall pay its own costs and expenses incurred or to be incurred in negotiating and
preparing this Agreement and carrying out the Transactions including without limitation
the fees and expenses of attorneys, investment bankers, finders, brokers, accountants and
other professionals. 

 57

	

       9.8  
Public Announcements. Except as required by law, none of the Parties
will make any public announcement of the Transactions prior to or after the Closing
without the mutual consent of each other Party. 

       9.9  
Confidentiality. Any and all information disclosed by Buyer to any of
the Seller Parties or by any of the Seller Parties to Buyer in connection with the
negotiations leading to and the execution of this Agreement, or in furtherance thereof,
which information was not already known to the Party receiving the disclosure, is and
shall remain confidential to the disclosing Party and its respective affiliates, employees
and agents. Each Party agrees not to divulge or disclose or use for its benefit or
purposes not associated with and necessary for the performance of their respective
obligations hereunder or the consummation of the Transactions any such information at any
time in the future unless it has otherwise become public other than by breach hereof by
the Party as to whom such information is confidential or proprietary. The information
intended to be protected hereby shall include, but not be limited to, financial
information, customers, sales representatives, and anything else having an economic or
pecuniary benefit to any of the Parties. 

       9.10  
Counterparts; Facsimile Signatures. This Agreement may be executed in
several counterparts, each of which shall be an original and all of which shall constitute
one and the same Agreement. Signature pages exchanged by facsimile shall be fully binding. 

       9.11  
Treatment of Certain Operating Agreement Provisions. The Parties
acknowledge that Section 3.3(b) of the Operating Agreement obligates SAI to redeem
Preferred Units held by IPG, at IPG’s option, at any time after April 1, 2002 and
that IPG had given notice of its intent to exercise in April 2002. IPG hereby acknowledges
and agrees that the sale by IPG of the Units pursuant to this Agreement is to be
undertaken in lieu of the foregoing right of redemption. 

       9.12  
Provident Demutualization. Buyer agrees that it will treat as plan assets of
Parent’s 401(k) plan any shares of stock of Provident Mutual (“Provident”)
or its successor or any other consideration received in connection with the proposed
demutualization of Provident. 

      [Signature
page follows] 

 58

	

        IN
WITNESS WHEREOF, the Parties have executed this Agreement as of the date first above
written. 

	SOFTWARE ASSOCIATES
INTERNATIONAL INC.

By:  SHALEEN GUPTA 
——————————————

Name:  Shaleen Gupta
Title:   CEO		SOFTWARE ASSOCIATES
INTERNATIONAL, LLC

By:  SHALEEN GUPTA 
——————————————

Name:  Shaleen Gupta
Title:   CEO

	

By:  SHALEEN GUPTA
——————————————

SHALEEN GUPTA, individually		

By:  DEREK EVANS
——————————————

DEREK EVANS, individually

	IPG SAI HOLDING CORP.

By:  NICHOLAS J. CAMERA 
——————————————

Name:  Nicholas J. Camera
Title:   President		DENDRITE INTERNATIONAL,
  INC.

By:  CHRISTINE A. PELLIZZARI 
——————————————

Name:  Christine A. Pellizzari
Title:   Vice President, General Counsel and Secretary

	SAI ACQUISITION L.L.C.

By:  CHRISTINE A. PELLIZZARI
——————————————

Name:  Christine A. Pellizzari
Title:   Vice President, General Counsel 

            and Secretary of Dendrite International, Inc., 

            as sole member		

	

As guarantor of IPG’s payment
obligations set forth in Section 8 hereof only, 

	THE INTERPUBLIC GROUP OF
  COMPANIES, INC.

By:  NICHOLAS J. CAMERA 
——————————————

Name:  Nicholas J. Camera
Title:   Senior V.P.		

	

Exhibit 2.3(a) 

(Projected Net Working
Capital) 

PROJECTED NET WORKING CAPITAL

As of September 18, 2002

(Unaudited)

		
	Current assets:	 		 
	     Cash and cash equivalents	 	$ 2,602,180	 
	     Accounts receivable	 	5,801,894	 
	     Prepaid expenses and other current assets	 	173,332	 
		
	
	             Total current assets	 	8,577,405	 
		 		 
	Included Current Liabilities:	 
	     Accrued expenses	 	(593,278	)
	     Accrued compensation	 	(200,000	)
	     Income taxes payable	 	(25,000	)
	     Deferred revenue	 	(1,141,015	)
	     Current portion of note payable	 	(37,820	)
	     Current portion of capital lease obligations	 	(550,789	)
		
	
	             Total included current liabilities	 	(2,547,902	)
		
	
	        
     Projected Net Working Capital	 	6,029,503

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