Document:

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                                                                 Exhibit 10-U(2)

*** indicates where a confidential portion has been omitted and filed separately
with the Commission

                          EQUITY JOINT VENTURE CONTRACT

                                    PREAMBLE

Whereas, DONGFENG AXLE CO., LTD. (hereinafter referred to as DAC) is a limited
liability company incorporated in accordance with the laws of the People's
Republic of China at the date hereof, whose shareholders are DONGFENG MOTOR CO.,
LTD. (hereinafter referred to as DFL) and DONGFENG (SHIYAN) INDUSTRIAL COMPANY
(hereinafter referred to as DONGFENG INDUSTRY) and DONGFENG MOTOR CORPORATION
(hereinafter referred to as DFM).

DFL, an equity joint venture company established in accordance with the laws of
the People's Republic of China, and DANA Corporation (hereinafter referred to as
DANA CORPORATION), a corporation established in accordance with the laws of the
Commonwealth of Virginia, United States of America, entered into a Letter of
Intent on September 24th, 2003, pursuant to which DFL and DANA agree to set up
an equity joint venture company (hereinafter referred to as JVC) in Xiangfan
Municipality, Hubei Province, PRC. DFL and DANA CORPORATION agree that the
investment of DANA CORPORATION in the JVC will be carried out by DANA MAURITIUS
LIMITED, a one hundred percent (100%) wholly owned subsidiary of DANA
CORPORATION with limited liability established in accordance with the laws of
Republic of Mauritius (hereinafter referred to as DANA).

In accordance with the Joint Venture Law (as defined hereinafter), the Joint
Venture Regulations (as defined hereinafter) and other relevant laws and
regulations of the PRC, DFL and DANA, adhering to the principles of equality and
mutual benefit, agree after friendly consultations as follows:

                                    ARTICLE 1

                                   DEFINITION

1.1   DEFINITIONS

In this Contract, unless the context otherwise requires, the following
expressions have the following meanings:

AFFILIATE means, in relation to any Party, any enterprise, corporation,
partnership, trust or other entity (excluding the JVC) directly or indirectly
controlling or controlled by or under direct or indirect common control with
that Party; CONTROL for the purposes of this definition being taken to mean
direct ownership of fifty percent (50%) or more of the registered capital,
stocks or the voting rights of such enterprise or entity.

ANCILLARY CONTRACTS is defined in Article 30.1(a).

APPROVAL AUTHORITY is defined in Article 30.2(a).

ARTICLES OF ASSOCIATION means the Articles of Association of the JVC of even
date herewith.

BOARD means the Board of Directors of the JVC.

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BREACHING PARTY is defined in Article 24.1(a).

CHINESE GAAP means the Generally Accepted Accounting Principles applicable in
the PRC.

COMMERCIAL VEHICLES means those vehicles described in Article 4.2(b).

COMPANY TERM is defined in Article 22.1(a).

CONFIDENTIAL INFORMATION means Information relating to the business affairs,
financial information, technology and know-how, and trade secrets of any Party
or its Affiliate(s) and the JVC, obtained from that Party or its Affiliate(s) or
obtained from any third party in the course of discussing, considering or
implementing this Contract.

CONTRACT means this Equity Joint Venture Contract for the establishment of the
JVC.

DANA means Dana Mauritius Limited, a limited liability company duly established
and validly existing under the laws of the Republic of Mauritius.

DELEGATES means the General Manager, the Executive Deputy General Manger and the
Deputy General Managers delegated to the JVC by either Party and other
management and technical personnel to be delegated to the JVC upon agreement by
both Parties.

DELEGATE AGREEMENT means the DFL Delegation Agreement or the DANA Delegation
Agreement entered into between the JVC and DFL or DANA CORPORATION respectively.

DEPUTY GENERAL MANAGER and DEPUTY GENERAL MANAGERS means, respectively, each of
the four (4) Deputy General Managers of the JVC individually and collectively.

DFL means Dongfeng Motor Co., Ltd., a Sino-foreign joint venture enterprise duly
established by Dongfeng Motor Group Company Limited and Nissan China Company
Limited and validly existing under the laws of the PRC.

EFFECTIVE DATE is defined in Article 30.2(a).

ENVIRONMENTAL LAW means any PRC national, provincial, municipal, or local law,
judicial decision, regulation, rule, judgment, order, decree, injunction, permit
or governmental restriction or any agreement with any governmental authority,
whether now or hereafter in effect, relating to the environment, human health
and safety or to pollutants, contaminants, wastes or chemicals or any toxic,
radioactive, ignitable, corrosive, reactive or otherwise hazardous substances as
defined therein, wastes or materials.

ESTABLISHMENT DATE means the date on which the JVC is established as specified
in Article 3.1.

EVENT OF FORCE MAJEURE is defined in Article 26.1.

EXCHANGE RATE means the median of the US$ and RMB buying and selling rates
quoted by the People's Bank of China on the date the relevant payment or
transaction

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occurs.

EXECUTIVE DEPUTY GENERAL MANAGER means the Executive Deputy General Manager of
the JVC.

EXEMPTED TARGET is defined in Article 20.3.

FACTORY A means all the facilities, structures, buildings and improvements
constructed and/or currently under construction, which are located at Land I.

FACTORY B means all the facilities, structures, buildings and improvements
constructed and/or currently under construction, which are located at Land II.

FACTORY C means all the facilities, structures, buildings and improvements
constructed and/or currently under construction, which are located at Land III.

FACTORY means Factory A, Factory B and Factory C individually; and FACTORIES
means Factory A, Factory B and Factory C collectively.

FEASIBILITY STUDY REPORT means the feasibility study report prepared by the
Parties for evaluating the technical and commercial feasibility of establishing
an axle equity joint venture company in the Hubei Province, PRC.

FERC means a Foreign Investment Enterprise Foreign Exchange Registration
Certificate.

GENERAL MANAGER means the General Manager of the JVC.

INFORMATION means information of whatever nature and whether written, oral,
visual, pictorial, held electronically or otherwise, whether in whole or in
part.

JOINT VENTURE LAW means the Law of the People's Republic of China on Equity
Joint Ventures Using Chinese and Foreign Investment.

JOINT VENTURE REGULATIONS means the Implementing Regulations of the Law of the
People's Republic of China on Equity Joint Ventures Using Chinese and Foreign
Investment.

JVC means the PRC equity joint venture company established pursuant to this
Contract.

LAND I means that certain parcel of land (Land Lot Number: 9-13-14-2 and Land
Use Rights Certificate Number: 0913014-2) with a total area of approximately
134,319.10 square meters located on Jiefang Road, Xiangfan Municipality, Hubei
Province, which the JVC will lease from DFM pursuant to the Land Lease Contract.

LAND II means those certain parcels of land (Land Lot Number: 9-5-242 and
9-5-743 and Land Use Rights Certificate Number: 0905242 and 0905743) with a
total area of approximately 106,877.30 square meters located on No.1 Wudang
Road, Maojian District, Shiyan Municipality, Hubei Province, PRC, which the JVC
will lease from DFM pursuant to the Land Lease Contract.

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LAND III means those certain parcels of land (Land Lot Number: 9-8-9, 9-8-14,
9-8-219, 9-8-4, 9-8-1, 9-8-13, 9-8-2 and 9-8-220 and Land Use Rights Certificate
Number: 0908009, 0908014, 0908219, 0908004, 0908001, 0908013, 0908002 and
0908220) with a total area of approximately 318,915.30 square meters located on
Maojian Hall, Maojian District, Shiyan Municipality, Hubei Province, PRC, which
the JVC will lease from DFM pursuant to the Land Lease Contract.

LAND IV means that certain parcel of land with an area of approximately 3,000
square meters located on No. 68 Migong Road, Xiangfan Municipality, Hubei
Province, PRC, to which the JVC has exclusive use rights.

LAND means Land I, Land II, Land III or Land IV individually or Land I, Land II,
Land III and Land IV collectively.

LAND LEASE CONTRACT means a land lease contract entered into between DFM and DAC
on July 9, 2003.

NON-BREACHING PARTY is defined in Article 24.1(b).

OFFICE BUILDING means all the facilities, structures, buildings and improvements
constructed and/or currently under construction, which are located at Land IV.

PARTY means DFL or DANA individually; and PARTIES means DFL and DANA
collectively.

PERSON means any corporation, association, partnership, trust, body, entity,
individual, or enterprise legal person.

PRODUCTS is defined in Article 4.2(b).

PRC means the People's Republic of China, (including Mainland China, the Hong
Kong Special Administrative Region, Taiwan and the Macau Special Administrative
Region), but for the purpose of this Contract, refers only to Mainland China.

PRC FINANCIAL STATEMENTS is defined in Article 16.3(a)(iv).

QCDD means quality assurance capability for Q, competitive pricing advantage for
C, delivery time meeting the requirements of the production and operational
model for D, and research and development capability for D.

R&D CENTER is defined in Article 9.6(a).

REPRESENTATIVE means in relation to a Party, a director, officer, employee,
agent, servant or professional adviser of a Party or one of its Affiliates.

RMB means Renminbi, the lawful currency of the PRC.

SAFE means the State Administration of Foreign Exchange, its provincial branch
in Hubei Province or its local branch in Xiangfan Municipality, as appropriate.

SAIC means the State Administration of Industry and Commerce, its provincial
branch in Hubei Province or its local branch in Xiangfan Municipality, as
appropriate.

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SENIOR MANAGERS is defined in Article 12.1(b)(iii).

SPA means the Sale and Purchase Agreement for the acquisition by Dana of an
aggregate fifty percent (50%) of the registered capital of Dongfeng Axle Co.,
Ltd. entered into among DFL, Dongfeng Industry, DFM and Dana on the even date
herewith.

U.S. or U.S.A. means the United States of America.

US GAAP means Generally Accepted Accounting Principles applicable in the United
States of America.

US GAAP FINANCIAL STATEMENTS is defined in Article 16.3(a)(v).

US$ means United States Dollars, the lawful currency of the United States of
America.

WARRANTIES is defined in Article 5.4(b).

                                    ARTICLE 2

                                     PARTIES

2.1   CHINESE PARTY

The Chinese party to this Contract is Dongfeng Motor Co., Ltd. in English and
[CHINESE CHARACTER] in Chinese (DFL), a Sino-foreign equity joint
venture with limited liability duly organized and validly existing under the
laws of the PRC with its legal address at 84 Baiye Road, Wuhan Economic
Development Zone, Wuhan City, Hubei Province, PRC. The legal representative of
DFL is:

                  Name:          MIAO WEI

                  Position:      Director of Board

                  Nationality:   Chinese

2.2   FOREIGN PARTY

The foreign party to this Contract is Dana Mauritius Limited in English and
[CHINESE CHARACTER] in Chinese (DANA), a corporation duly established
and validly existing under the laws of the Republic of Mauritius, with its legal
address at Level 6, One Cathedral Square, Pope Hennessy Street, Port Louis,
Mauritius. The legal representative of DANA is:

                  Name:          Robert E. Pollock

                  Position:      Director

                  Nationality:   United States of America

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                                    ARTICLE 3

                                     THE JVC

3.1   ESTABLISHMENT OF THE JVC

In accordance with the Joint Venture Law, the Joint Venture Regulations and
other relevant laws and regulations of the PRC, the Parties hereby agree to
establish an equity joint venture company with limited liabilities (i.e. the
JVC) pursuant to the terms of this Contract and the Articles of Association. The
JVC shall be deemed to be duly established on the date set forth in the JVC's
business license issued by the SAIC (the ESTABLISHMENT DATE).

3.2   NAME AND ADDRESS OF THE JVC

(a)   The name of the JVC shall be Dongfeng Dana Axle Co., Ltd. in English
      andP. [CHINESE CHARACTER] in Chinese.

(b)   The legal address of the JVC shall be: 10th Floor, Torch Building, Hi-Tech
      Industry Development Zone, Xiangfan, Hubei Province, PRC.

(c)   Upon the expiration of the Company Term or any early termination of the
      JVC, or if at any time during the Company Term DFL ceases to be a Party to
      this Contract or if DFL's equity interest falls below 50% of the
      registered capital of the JVC or if there is a change in the shareholding
      structure of or in the name of DFL or for any other reason, upon DFL's
      request, the JVC shall forthwith change its name by removing the word
      "Dongfeng" in English and "[CHINESE CHARACTER]" in Chinese from its name
      without replacing it with any similar word or expression.

      Upon the expiration of the Company Term or any early termination of the
      JVC, or if at any time during the Company Term DANA ceases to be a Party
      to this Contract or if DANA's equity interest falls below 50% of the
      registered capital of the JVC or if there is a change in the shareholding
      structure of or in the name of DANA or for any other reason, upon DANA's
      request, the JVC shall forthwith change its name by removing the word
      "Dana" in English and "[CHINESE CHARACTER]" in Chinese from its name
      without replacing it with any similar word or expression.

3.3   LIMITED LIABILITY COMPANY

The JVC shall be a limited liability company. Each Party's liability shall be
limited to the amount of the JVC's registered capital subscribed by the Party,
and no Party shall have any other liability to the JVC or to any third party
jointly or severally in excess of such amount. The Parties shall share the
profits and, subject to the above, bear the risks and losses in accordance with
the ratio of their capital contributions as set out in Article 5.2.

3.4   LEGAL PERSON STATUS

The JVC shall be a legal person under the laws of the PRC.

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3.5   COMPLIANCE WITH LAW

All activities of the JVC shall be governed and protected by the relevant
published laws, regulations, decrees and rules of the PRC, and by the terms of
this Contract and the Articles of Association of the JVC. The Parties recognize
that in carrying out its obligations under this Contract, each Party shall also
be subject to and must abide by applicable laws, regulations, decrees and rules
of the jurisdiction of its establishment or its ultimate parent's establishment.

                                    ARTICLE 4

                 PURPOSE, BUSINESS SCOPE AND SCALE OF PRODUCTION

4.1   PURPOSE

The purpose for the Parties to establish the JVC is to:

(a)   establish the JVC to be a technologically advanced manufacturing
      enterprise in the PRC of world class capabilities that will attain high
      operating performance standards and will conduct activities of research,
      design, manufacture and sale of Commercial Vehicle axle products and
      specialty vehicle axle products, all of which are asbestos-free and meet
      the environmental requirements of PRC and produce and sell related spare
      parts and components as well as provide after-sales services; and

(b)   allow the Parties to earn satisfactory profits.

4.2   BUSINESS SCOPE

(a)   The business scope of the JVC shall be to design, manufacture, promote,
      and sell Commercial Vehicle and specialty vehicle axle products and
      related spare parts and components, to research and develop new
      applications of such asbestos-free Commercial Vehicle and specialty
      vehicle axle products for the domestic PRC market, and to provide
      after-sales services and engineering support for such Commercial Vehicle
      and specialty vehicle axle products, as well as to engage in other
      business activities to promote the purpose and success of the JVC.

      The detailed business scope of the JVC includes:

      (i)   to research, design, manufacture, develop, promote and sell
            Commercial Vehicle axle products, specialty vehicle axle products
            and related parts and components, but specifically excluding outdoor
            power equipment products and off-highway vehicle axle products;

      (ii)  to sell in the China market the above-mentioned products and provide
            after-sales services;

      (iii) to sell in the Hong Kong Special Administrative Region, Taiwan, and
            the Macau Special Administrative Region and in the international
            market as provided in Article 10.2 below;

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      (iv)  to provide technical consultation services with respect to the axle
            products and components of the JVC;

      (v)   to import from DANA and distribute in the PRC vehicle axle products;

      (vi)  to research, design, develop, produce, promote, handle, deal in,
            sell or market only products that have no asbestos-containing
            materials or products; and

      (vii) to engage in other business activities to promote the purpose and
            success of the JVC.

(b)   Specifically, the axle products to be manufactured or sold by the JVC
      shall be the following products (the PRODUCTS) for commercial vehicles
      (trucks having a gross vehicle weight above 4 tons as well as medium and
      large buses and coaches, collectively "COMMERCIAL VEHICLES") and specialty
      vehicles (i.e., occupational vehicles, fire and rescue vehicles, dump
      trucks, and cement trucks) but excluding outdoor power equipment products
      or off-highway products:

      (i)   single and tandem drive axles;

      (ii)  non-driving steer axles;

      (iii) pusher, tag and trailer axles;

      (iv)  drive steer axles;

      (v)   low floor bus axles;

      (vi)  brake components; and

      (vii) hubs, drums and rotors.

(c)   The JVC will also manufacture and sell asbestos-free axle products for
      light vehicles (having a gross vehicle weight less than 4 tons). DFL and
      DANA will discuss forming a separate joint venture for the light axle
      business and other matters relating to the development of the light axle
      business.

4.3   ESTIMATED SCALE AND QUALITY OF PRODUCTION

(a)   The Parties estimate that the JVC shall formally commence operation after
      the issuance of the business license by SAIC, and the estimated annual
      production for that year will be set out in the Feasibility Study Report.
      Thereafter, the production capacity and scale of production may be
      expanded subject to the conditions of increased market demand and other
      economic conditions favoring expansion.

(b)   In recognition of the importance of the development and production of
      quality products to the success of the JVC, the JVC shall do its utmost to
      ensure that the JVC shall obtain and continue in effect certification of a
      world class quality system.

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4.4   LOCATION

(a)   The JVC's operations will be located on the Land of the JVC and other
      locations mutually agreed upon by the Parties. The JVC shall optimize the
      process and logistics of the business of the JVC in the best interests of
      both Parties.

(b)   The JVC may from time to time, as it deems necessary and after approval by
      the Board and the Approval Authority, establish branch organizations
      within the PRC to promote the JVC, the Products, and to provide
      information and advice to the customers of the JVC with respect to the
      installation and uses of the Products.

                                    ARTICLE 5

                 TOTAL INVESTMENT AMOUNT AND REGISTERED CAPITAL

5.1   TOTAL INVESTMENT AMOUNT

The total investment amount of the JVC shall be Renminbi One Billion Five
Hundred Million (RMB 1,500,000,000).

5.2   REGISTERED CAPITAL AND CONTRIBUTION RATIOS

The registered capital of the JVC shall be Renminbi Five Hundred Million
(RMB 500,000,000), of which DFL shall contribute Renminbi Two Hundred and Fifty
Million (RMB 250,000,000) accounting for fifty percent (50%) and DANA shall
contribute Renminbi Two Hundred and Fifty Million (RMB 250,000,000) accounting
for fifty percent (50%).

5.3   CONTRIBUTIONS OF THE PARTIES

(a)   DFL shall contribute to the JVC 50% of the registered capital of DAC,
      which has been subscribed and fully paid up by DFL as of the date hereof,
      representing 50% of the registered capital of the JVC.

(b)   DANA shall contribute to the JVC 50% of the registered capital of DAC,
      which DANA has acquired from DFL, Dongfeng Industry and DFM pursuant to
      the SPA and which has been subscribed and fully paid up by DFL, Dongfeng
      Industry and DFM as of the date hereof, representing 50% of the registered
      capital of the JVC.

5.4   REPRESENTATIONS AND WARRANTIES OF THE PARTIES

(a)   DFL represents and warrants to DANA and the JVC with respect to DAC,
      including without limitation all matters relating to its business,
      finance, assets and properties those representations and warranties (DFL
      REPRESENTATIONS AND WARRANTIES) set out in Schedule 8.1A of and other
      representation and warranties and undertaking in the SPA.

(b)   DANA represents and warrants to DFL and the JVC with respect to DANA's
      acquisition of 50% of the registered capital of DAC pursuant to the SPA
      those

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      representations and warranties (DANA REPRESENTATIONS AND WARRANTIES) set
      out in Schedule 8.1B of and other representation and warranties and
      undertaking in the SPA.

      For the purposes of this Contract, the DFL Representations and Warranties
      and DANA Representations and Warranties are collectively referred to as
      the WARRANTIES.

(c)   The Warranties shall be deemed to be repeated immediately before the
      Establishment Date with reference to the facts then existing.

(d)   The rights and remedies of any Party under this Contract including those
      in respect of the Warranties, shall not be affected, and the other Party's
      liabilities under this Contract shall not be released, discharged or
      impaired, by (i) the completion of each Party's capital contributions to
      the registered capital of the JVC, (ii) any investigation made into the
      affairs of such other Party by that Party or any Affiliate of that Party,
      or (iii) any event or matter whatsoever, other than a specific and duly
      authorised written waiver or release by that Party.

(e)   Without prejudice to Article 24 below, each of the Parties hereby agrees
      to indemnify and keep the JVC and the other Party fully indemnified from
      and against all claims, demands, actions, damages, losses, costs,
      obligations, penalties, liabilities and expenses brought or made against
      or suffered or incurred by the JVC and/or such other Party as a result of
      or in respect of any breach by that Party of any Warranties applicable to
      that Party.

(f)   Both Parties agree that a claim for indemnity against one Party hereto
      under Article 5.4(e) above, whether asserted by the JVC or by the other
      Party, may be made by such other Party on behalf of itself and/or on
      behalf of the JVC.

5.5   TIMING OF CAPITAL CONTRIBUTIONS BY THE PARTIES TO THE JVC

The date of capital contribution by the Parties to the JVC shall be deemed to be
the Completion Date as defined in the SPA. DFL's obligation with respect to its
capital contributions to the JVC shall be deemed fully discharged on the
Completion Date. DANA's obligation with respect to its capital contributions to
the JVC shall be deemed fully discharged on the date which DANA has made full
payment toward the Purchase Price (as defined in the SPA) in accordance with the
terms and conditions of the SPA.

5.6   ADDITIONAL FINANCING AND ALTERATION OF REGISTERED CAPITAL

(a)   In addition to the registered capital, the JVC shall have the power to
      borrow any additional funds which it requires and to mortgage its assets
      in relation to such borrowing. Neither Party shall be obligated to lend
      funds to the JVC or to guarantee loans to the JVC from third parties or
      financial institutions. However, if a Party does agree to make such loans
      or guarantees, such Party shall be entitled to be paid interest and/or
      related fees, subject to the relevant provisions of the laws and
      regulations of PRC(pound and the terms and conditions of such loans
      or guarantees shall be comparable to the terms and conditions of

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      loans or guarantees the JVC could have obtained from a third party on a
      negotiated and arm's length transaction.

(b)   During the Company Term, the JVC may alter its registered capital with the
      unanimous agreement of the Board and the approval of the Approval
      Authority. In the event that the Board unanimously agrees that if there is
      a financial or operational need to increase the registered capital of the
      JVC in excess of that stated in Article 5.2 above and either Party is
      either unwilling or unable for whatever reason to contribute to such
      capital increases, the other Party, in its discretion, in addition to its
      own subscription to such capital increase, can subscribe to the
      unsubscribed portion of such capital increase. The terms and conditions of
      such capital increase and subscription shall be stipulated in a separate
      agreement to be entered into between DFL and DANA, subject to the
      unanimous agreement of the Board and the approval of the Approval
      Authority.

(c)   Notwithstanding the provisions of the preceding two paragraphs,

      (i)   the Board shall make final decisions on all matters related to the
            capital structure and funding requirement of the JVC;

      (ii)  Prior to the Completion Date (as defined in the SPA), DANA and DFL
            will, based on recommendation from DANA's and DFL's financial team,
            set the targets for additional fundings from the Parties for the
            first 2 years after the JVC has been establishment;

      (iii) Once the Board has decided that additional fundings from the Parties
            are required, both Parties shall provide funding to the JVC up to
            their pro rata shares of the aforesaid target by any of the
            following options (A) a shareholder loan to the JVC, (B) a parent
            guarantee supporting JVC's borrowing from any banks or financial
            institutions, or (C) a standby letter of credit;

      (iv)  Each Party shall be entitled to choose any of the aforesaid options
            and to substitute one option for the other at any time.

5.7   TRANSFER OF THE REGISTERED CAPITAL TO A THIRD PARTY OTHER THAN AN
      AFFILIATE

(a)   Subject to the provisions of paragraphs (b) and (c) of this Article 5.7
      below, either Party may assign, sell or otherwise dispose of all or part
      of its registered capital contribution to the JVC to a third party,
      provided, however, that it first obtains the written consent of the other
      Party and the approval of the Approval Authority if required.

(b)   When a Party (the TRANSFERRING PARTY) wishes to assign, sell or otherwise
      dispose of all or part of its registered capital contribution to the JVC
      to a third party (other than a transfer by a Party to an Affiliate
      pursuant to the provisions of Article 5.8 below (hereinafter the
      TRANSFER), it shall notify the other Party in writing of (i) its wish to
      make the Transfer, (ii) the interest it wishes to transfer, (iii) the
      terms and conditions of the Transfer and (iv) the identity of

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      the proposed transferee (the NOTICE). The other Party shall have a
      pre-emptive right to purchase the whole of such interest on the terms and
      conditions specified in the Notice.

(c)   The other Party shall notify the Transferring Party within sixty (60) days
      of actual delivery of the Notice whether it will purchase the whole of the
      interest to be transferred. If the other Party fails to notify the
      Transferring Party within such sixty (60) day period that it will purchase
      such interest, it shall be deemed to have agreed to the Transfer to the
      proposed transferee specified in the Notice, and the Transferring Party
      may assign, sell or otherwise dispose of such interest to such proposed
      transferee, on the terms and conditions set out in the Notice. The Parties
      shall cause the directors to unanimously agree to such assignment, sale or
      other disposition. The Transferring Party shall provide the other Party
      with a duplicate of the executed written agreement with the transferee
      within fourteen (14) days of the execution of the agreement.

(d)   If any Party fails to satisfy the following conditions during the transfer
      of any part of its equity interest in the JVC, such transfer shall be
      void:

      (i)   The contents of the transfer agreement actually executed by the
            Transferring Party and the transferee shall be consistent with the
            contents of the Notice;

      (ii)  The transferee has provided the non-Transferring Party a written
            covenant letter (which shall be effective and in full force) with
            the undertaking that the transferee shall fulfil the Transferring
            Party's obligations under this Contract and shall be bound by this
            Contract as if it were the original signing party thereof;

      (iii) The approval by the Approval Authority and amendment registration
            with registration authorities have been completed.

(e)   If the other Party does not wish to or is unable to exercise its
      pre-emptive right, it may not unreasonably withhold its consent to any
      proposed Transfer by the Transferring Party. Notwithstanding any
      provisions to the contrary, if the Transferring Party is DFL, DFL may not
      transfer its equity interest in the JVC to any competitor of DANA which is
      based in the PRC, Europe or North America, unless DANA has a direct or
      indirect ownership interest in such competitor; and if the Transferring
      Party is DANA, DANA may not transfer its equity interest in the JVC to any
      competitor of DFL which is based in the PRC, unless DFL has an ownership
      interest in such competitor. Moreover, if the capitalization, business
      prospect, credit rating and such other business criteria of the proposed
      transferee specified in the Notice as determined by an international
      investment banking firm, are poorer than those of the Transferring Party,
      the Transferring Party shall continue to be liable to the other Party for
      the obligations of the Transferring Party hereunder after the Transfer.

5.8   TRANSFER OF THE REGISTERED CAPITAL TO AN AFFILIATE

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(a)   Notwithstanding the provisions of Article 5.7, either Party may freely
      assign its capital contribution to an Affiliate (which is not a competitor
      (with respect to the Products) or owned by a competitor (with respect to
      the Products) of the other Party or its Affiliates) after the following
      conditions having been satisfied:

      (i)   such transferring Party shall guarantee that all of its
            responsibilities and obligations under this Contract and under any
            Ancillary Contracts to which it is a party shall remain valid and
            unchanged as provided herein and therein, and

      (ii)  the Affiliate assignee shall be and have the ability to fully
            perform all of such transferring Party's responsibilities and
            obligations under this Contract; if any Ancillary Contracts to which
            such transferring Party is a party have been assigned by such
            transferring Party to its Affiliate assignee, the Affiliate assignee
            shall fully perform all of such transferring Party's
            responsibilities and obligations under such assigned Ancillary
            Contracts; for those ancillary Contracts which have not been
            assigned, such transferring Party shall continue to perform its
            responsibilities and obligations under such non-assigned Ancillary
            Contracts.

5.9 INVESTMENT CERTIFICATES

After the Completion Date, the JVC shall engage a major accounting firm
registered in the PRC as mutually agreed by the Parties to verify the
contributions and issue a verification report. Upon issuance of the verification
report by the accounting firm, the JVC shall issue an investment certificate to
each Party signed by the Chairman and Vice-Chairman of the Board, setting forth
the following: (i) the name of the JVC, (ii) the Establishment Date, (iii) the
name of the Parties and their respective capital contributions, (iv) capital
contribution date, (v) the date of the verification report so as to confirm the
amount contributed by each Party.

5.10  ENCUMBRANCE OF REGISTERED CAPITAL

No Party shall mortgage or otherwise encumber all or any part of its equity
interest in the JVC without the consent of the other Party.

5.11  ANCILLARY CONTRACTS

(a)   On the date this Contract is signed, the following Ancillary Contracts are
      also signed or initialed by the relevant party or the Parties jointly (on
      behalf of the JVC):

      (i)   Articles of Association of the JVC for the establishment of the JVC
            in the form of Appendix 5.11(a)(i);

      (ii)  Technology and Know-How License Contract, in the form of Appendix
            5.11(a)(ii), between DANA CORPORATION and the JVC;

      (iii) Technical Assistance Contract, in the form of Appendix 5.11(a)(iii),

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            between DANA CORPORATION and the JVC;

      (iv)  Long Term Supply Agreement, in the form of Appendix 5.11(a)(iv),
            between DFL and the JVC;

      (v)   DFL Delegation Agreement, in the form of Appendix 5.11(a)(v),
            between DFL and the JVC;

      (vi)  DANA Delegation Agreement, in the form of Appendix 5.11(a)(vi),
            between DANA CORPORATION and the JVC;

      (vii) Labor Contract, in the form of Appendix 5.11(a)(vii);

      (viii) Employee Manual, in the form of Appendix 5.11(a)(viii);

      (ix)  PRC Communist Party Organization and Labor Union Organization
            Agreement, in the form of Appendix 5.11(a)(ix);

      (x)   Labor and HR Agreement, in the form of Appendix 5.11(a)(x); and

      (xi)  Letter of Guaranty, in the form of Appendix 5.11(a)(xi)

(b)   On the first meeting of the Board, the Chairman or the General Manager as
      authorized by the Board (as appropriate in accordance with Article 12.1(b)
      below) shall sign on behalf of the JVC each of the Ancillary Contracts to
      which the JVC is a party.

                                    ARTICLE 6

                         RESPONSIBILITIES OF EACH PARTY

6.1   RESPONSIBILITIES OF DFL

In addition to its other responsibilities under this Contract, upon the request
of the JVC, DFL shall, at its own expense, use its commercially reasonable best
effort to:

(a)   assist with:

      (i)   establishing the JVC, including submission of applications for
            approval of this Contract and the Articles of Association of the JVC
            to the Approval Authority and any other government authority whose
            approval is required, provided that any expenses (fees) of any
            Approval Authority shall be borne by the JVC;

      (ii)  registering the JVC with the SAIC;

      (iii) issuance of the JVC's business license; and

      (iv)  registering the JVC with the relevant authorities including tax,
            customs and foreign exchange authorities.

(b)   assist the JVC in submitting the Ancillary Contracts to and obtaining the
      necessary approvals or registrations in respect thereof from the relevant

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      government authorities (if required under PRC law);

(c)   cause any Affiliate(s) of DFL which is a party to any contract to be
      entered into between the JVC and such Affiliate as mutually agreed to by
      the Parties to promptly execute such contract and, once such contract has
      been executed, cause such Affiliate to fully perform its obligations
      thereunder;

(d)   arrange for the lease to the JVC of Land I, II and III and the use of Land
      IV by the JVC as described in the first and second paragraphs of Article
      8.1, handle registration procedures for the JVC's leasehold interests in
      Land I, II and III and JVC's use rights in Land IV with the relevant
      government department, and handle all other necessary procedures to ensure
      that the JVC has the exclusive right to use the Land in conformity with
      the scope of its operations for the Company Term, including any
      extensions, and that the JVC is issued and receives the Land Lease
      Certificate for Land I, II and III and required approval for Land IV from
      the relevant government department evidencing such leasehold interests and
      use rights;

(e)   handle registration procedures for the JVC's ownership rights in Factory
      A, Factory B, Factory C and the Office Buildings, and handle all other
      necessary procedures to ensure that the JVC is issued and receives the
      Real Estate Ownership Rights Certificates for Factory A, Factory B,
      Factory C and the Office Buildings from the relevant government department
      evidencing such ownership rights;

(f)   assist the JVC in contracting for and obtaining the fundamental
      facilities, services and utilities required by the JVC, including, but not
      limited to, water, electricity, telecommunications, transportation, etc.,
      conforming to the specifications and conditions set out in the Feasibility
      Study Report, on a continuous uninterrupted basis, in quantities
      sufficient to meet the JVC's full operational requirements and in line
      with the practice in other comparable industrial joint ventures in
      Xiangfan Municipality, at the lowest possible cost in RMB;

(g)   if requested to do so, assist JVC in handling all employment and human
      resources related matters and such as the recruitment of qualified PRC
      management personnel, technical personnel and any other personnel
      required;

(h)   assist expatriate personnel of DANA CORPORATION and the JVC in handling
      the necessary procedures for entry visas, work permits and traveling
      arrangements, and to assist the JVC in arranging appropriate housing for
      expatriate employees of the JVC, and hotel accommodations for foreign
      personnel on temporary assignment to the JVC;

(i)   assist the JVC to prevent management and technical personnel and workers
      from disclosing any trade secrets of the JVC (including technology and
      know-how licensed to the JVC by DANA CORPORATION);

(j)   if requested to do so, assist the JVC in obtaining RMB and foreign
      exchange loans from financial institutions in the PRC;

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(k)   assist the JVC in applying for and obtaining all possible tax reductions
      and exemptions and all other relevant investment incentives, privileges
      and preferences available to the JVC under PRC law, including confirmation
      on the tax holiday available to the JV (including all of its plants and
      branches) and the designation of the JVC as an Encouraged Project, a
      Technologically Advanced and Innovative Enterprise, and a
      High-and-New-Technology Enterprise;

(l)   if requested to do so, assist the JVC in applying for and being granted
      all necessary approvals, permits, certificates and licenses required in
      connection with safety, environmental matters (especially waste disposal),
      and other matters regulated by governmental authorities;

(m)   assist the JVC in establishing a good relationship with government
      authorities and PRC domestic companies, including the existing customers
      and suppliers of DFL;

(n)   assist the JVC in formulating standards for recruiting, evaluating and
      promoting staff and workers; and

(o)   handle other matters as are entrusted to it by the JVC.

6.2   RESPONSIBILITIES OF DANA

In addition to its other responsibilities under this Contract, upon the request
of the JVC, DANA shall, at its own expense, use its commercially reasonable best
effort to:

(a)   cause any Affiliate(s) of DANA which is a party to any contract to be
      entered into between the JVC and such Affiliate(s) as mutually agreed to
      by the Parties to promptly execute such contract and, once such contract
      has been executed, cause such Affiliate shall fully perform its
      obligations thereunder;

(b)   assist the JVC in purchasing or leasing other machinery, equipment,
      supplies, office appliances, means of transportation, communications
      facilities and other materials required by the JVC from outside the PRC;

(c)   assist the JVC, at the JVC's expense, in arranging with the manufacturers
      of the machinery and equipment to be imported by the JVC for the provision
      of necessary technical personnel during the installation and commissioning
      of the machinery and equipment, if the Parties deem such assistance to be
      necessary;

(d)   assist the JVC in recruiting expatriate management and technical
      personnel;

(e)   assist the JVC in formulating standards for recruiting, evaluating and
      promoting staff and workers;

(f)   assist the JVC in arranging foreign visas and accommodations for personnel
      and directors of the JVC traveling abroad on JVC business;

(g)   cause DANA CORPORATION to provide technology to support the JVC in
      accordance with the Technology and Know-How License Contract, entered into
      between DANA CORPORATION and the JVC;

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(h)   assist the JVC, if being requested to do so and at the JVC's expense, in
      arranging visits to the facilities of Dana and Dana's Affiliates, which
      visits are, in Dana's opinion, conducive to the JVC's business and
      operations; and

(i)   perform other matters as are entrusted to it by the JVC.

                                    ARTICLE 7

                              LICENSE OF TECHNOLOGY

(a)   As of the date hereof, the JVC and DANA CORPORATION shall enter into the
      Technology and Know-How License Contract in the form of Appendix
      5.11(a)(ii), so that the JVC obtains the rights to use the advanced
      technology and know-how of DANA CORPORATION for the production of the
      Products. Appendix 1.1(A) of the Technology and Know-How License Contract
      has set forth JVC's partial requirements with regard to technology. During
      the valid term of the Technology and Know-How License Contract, DANA
      CORPORATION shall, at the request of the JVC from time to time, license to
      the JVC the requested technology, provided (i) that the Board agrees to
      import such technology and that (ii) DANA CORPORATION owns such
      technology. Subsequently, the JVC and DANA CORPORATION shall jointly make
      relevant amendment to the aforesaid Appendix 1.1(A).

      DFL and DANA both agree that the Technology and Know-How License Contract
      is important for the success of the JVC.

(b)   The license of technology and know-how is conditioned upon:

      (i)   DANA CORPORATION obtaining export licenses, if any are required,
            from the government of the United States of America and any other
            country whose export control laws may apply, and

      (ii)  applicable laws, regulations and executive orders of the PRC
            government applicable to the license.

(c)   Both Parties acknowledge that this Contract is not a license of technology
      or of know-how and that the only grant of a license to technology and know
      how is in the Technology and Know-How License Contract.

(d)   The confidentiality obligations of the Parties with regard to such
      technology and know-how licensed under the Technology and Know-How License
      Contract are set forth in Article 21 below.

(e)   In connection with the technical support by DANA CORPORATION to the JVC,
      DANA CORPORATION or its relevant Affiliate(s) shall provide technical
      assistance to the JVC pursuant to the Technical Assistance Contract in the
      form of Appendix 5.11(a)(iii). All costs relating to the services to be
      performed by DANA CORPORATION or its relevant Affiliate(s) under the
      Technical Assistance Contract shall be dealt with by the parties thereto
      in accordance with the terms and conditions thereof.

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                                    ARTICLE 8

                                      LAND

8.1 LEASE OF LAND USE RIGHTS BY THE JVC

DFL shall arrange for the lease to the JVC of Land I, Land II, Land III and with
an aggregate total area of 563,111.7 square meters as marked on Schedule 1I for
the Company Term with an option of renewal, the term and conditions of such
lease and option arrangement shall be further detailed in the Land Lease
Contract. DFL shall also arrange for the use by the JVC of Land IV for the
Company Term in accordance with the provisions hereof.

8.2 REGISTRATION OF THE LEASE OF THE LAND

DFL shall carry out formalities to register the lease of Land I, Land II and
Land III to the JVC pursuant to the Land Lease Contract and the use of Land IV
by the JVC with the relevant land and building administration authorities
recognizing the JVC's leasehold interests in Land I, Land II and Land III and
the JVC's use rights in Land IV. DFL shall ensure that the Land Lease
Certificates for Land I, Land II and Land III and the required approval for Land
IV evidencing the JVC's rights set forth in the preceding sentence is issued to
the JVC within thirty (30) days after the JVC has been issued its business
license.

8.3 REGISTRATION OF THE OWNERSHIP RIGHTS IN THE FACTORIES AND THE OFFICE
BUILDINGS UNDER THE JVC'S NAME

(a)   Prior to the Establishment Date, DFL shall obtain one Real Estate
      Ownership Rights Certificate for each of Factory A, Factory B and Factory
      C and the Office Buildings, covering all buildings owned or used by DAC
      which are located on Land I, Land II, Land III and Land IV respectively.
      After the Establishment Date, DFL shall also carry out formalities to
      register the ownership rights in Factory A, Factory B, Factory C and the
      Office Buildings under the JVC's name with the relevant land and building
      administration authorities recognizing the JVC's ownership rights in
      Factory A, Factory B, Factory C and the Office Buildings. DFL shall ensure
      that the Real Estate Ownership Rights Certificates for Factory A, Factory
      B, Factory C and the Office Buildings evidencing the JVC's rights set
      forth in the preceding sentence are issued to the JVC within thirty (30)
      days after the JVC has been issued its business license.

(b)   In the event that any outside factors related to the Land renders the JVC
      unable to continue to operate on the Land, or the terms and conditions of
      the lease of any of the Land by DFM to the JVC are not generally
      consistent with those for the lease of land by DFM to DFL or the terms and
      conditions of the use by the JVC of Land IV are not generally consistent
      with the current terms and conditions of use, DFL shall, at the JVC's
      request, buy back the Factory or the Office Buildings on the Land so
      affected at the then book value of such Factory or such Office Buildings.

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8.4 LAND USE FEE AND LAND USE TAX

As agreed in the Land Lease Contract and between the Parties, DFL shall ensure
that the JVC will have complete and exclusive use and occupancy of the Land and
that the JVC will at all times during the term of the lease, have the exclusive,
peaceful and quiet enjoyment and possession of all of the Land without any
manner of claim or hindrance from any parties and free and clear of any claims
or rights of interest or molestation of any kind relating to such quiet
possession and use. Pursuant to the provisions of Article 8.3 above, DFL shall
also register the ownership rights in the Factories and the Office Buildings
under the JVC's name clear and free of any mortgage, pledge, lien, charge,
encumbrance, assignment, hypothecation, priority, security interest, option,
warrant, title retention, preferential right, trust arrangement, security
agreement or arrangement, or other third party claims or rights (including
rights of pre-emption) of any nature whatsoever and with land use fees, land use
taxes and land registration fees paid in full by DFM. In the event that DFM
defaults in the payment of any fee, tax or other payment to be made by it which
affects the JVC's right to use any of the Land or the JVC's ownership interests
in the Factories and/or the Office Buildings, the JVC may (but shall not be
obligated to) pay and discharge such fee, tax or other payment on behalf of DFM
and shall be entitled to recover any sum so paid as a debt and/or claim for
damages from DFM.

8.5 SUPPLY OF UTILITIES AND TELECOMMUNICATIONS FACILITIES

If the JVC, as a High-and-New-Technology Enterprise, does not have a sufficient
supply of utilities, including telecommunications facilities, DFL shall cause
the local Planning Commission, local Utilities Bureau, Power Supply Bureau,
Telecommunications Bureau and other relevant departments to review the situation
and give priority to the JVC in the supply of the utilities in accordance with
the State Council Regulations Encouraging Foreign Investment and pursuant to the
approved Feasibility Study Report. The prices for the utilities shall be in RMB
and shall be at the lowest possible price.

8.6 ENVIRONMENTAL STATUS OF FACTORIES AND LAND

(a)   DFL's representations and warranties with respect to the Factories, the
      Office Buildings and the Land are set out in Part B and Part C of Schedule
      8.1A of the SPA. DFL shall be, subject to the provisions of the SPA,
      responsible for any and all environmental liabilities arising in
      connection with or in any way relating to DFL (or any predecessor of DFL
      or any prior occupant of the Land), the Land or any activities or
      operations occurring or conducted at the Land (including, without
      limitation, offsite disposal), whether accrued, contingent, absolute,
      known and unknown, determined, determinable or otherwise, which (i) arise
      under or relate to any Environmental Law and (ii) relate to actions
      occurring or conditions existing on or prior to the Establishment Date.

(b)   DFL shall ensure that, by the date immediately prior to the Establishment
      Date, there will be no asbestos containing materials in any of the
      Factories, the Office Buildings or on any of the Land, whether contained
      in parts and components, inventories, products (whether finished or
      semi-finished), machinery and equipment, or building materials, or
      otherwise. DFL shall

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      remain liable for any and all asbestos claims at all time.

                                    ARTICLE 9

                        MAJOR OPERATING PRACTICES OF JVC

9.1 SUPPLY OF VEHICLE AXLE PRODUCTS TO DFL

DFL shall purchase from the JVC and cause its Affiliates to purchase from the
JVC pursuant to the Long Term Supply Agreement all of the Commercial Vehicle,
specialty vehicle and light vehicle axle products required by them and which the
JVC can supply, ***.

9.2 PURCHASE AND SUPPLY OF COMPONENTS

DFL shall, and shall cause its Affiliates to, pursuant to the agreements entered
into between DFL and/or its Affiliates and the JVC and/or past practice,
continue to supply to the JVC raw materials and components for Commercial
Vehicle, specialty vehicle and light vehicle axle products required by the JVC
based on the following principles:

(a)   ***

(b)   DFL's plants and its wholly owned subsidiaries, which supply parts and
      components to the JVC, will use their best efforts to continue to improve
      their QCDD level and competitiveness in the same matter as what the JVC
      has agreed under the Long Term Supply Agreement.

(c)   DFL shall encourage all of its non-wholly owned subsidiaries to improve
      their QCDD level and competitiveness so as to support the JVC's cost
      reduction targets.

(d)   ***

(e)   ***

(f)   ***

9.3 IMPORT OF CERTAIN SPECIALTY VEHICLE AXLE PRODUCTS OF DANA

The specialty vehicle axle products that the JVC does not or can not manufacture
may be supplied by DANA to meet the requirements of the Chinese market in order
to

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develop market share in the PRC and to provide a full range of vehicle axle
products to customers of the JVC in the PRC. ***

9.4 ETHICS CODE

The JVC shall adopt the ethics code set forth in Appendix _-_ "Standards of
Business Conduct", which will be part of the Employee Manual.

9.5 DELEGATION FEES

(a)   The delegation fees for the General Manager of the JVC shall be the
      delegation fees for a Deputy General Manager multiplied by a factor of 1.6
      or such other number mutually agreed to by the Parties.

(b)   The delegation fees for the Executive Deputy General Manager of the JVC
      shall be the delegation fees for a Deputy General Manager multiplied by a
      factor of 1.4 or such other number mutually agreed to by the Parties.

(c)   The delegation fees for the Dana Delegates shall be the delegation fees
      for the DFL Delegates holding the comparable position multiplied by a
      factor of 1.5. Except for the aforesaid delegation fees, the JVC shall not
      make any payment to the delegating party for any other expenses relating
      to the Delegates.

9.6 R&D CENTER

(a)   Both Parties undertake that, as soon as the JVC has been established, it
      shall start to establish a R&D Center for the Products (the R&D CENTER),
      which will be independent of both Parties.

(b)   The purpose of the R&D Center is endeavoring to satisfy all the
      requirements for the Products in the PRC market.

(c)   The functions of the R&D Center shall include research on market and
      technical demand, develop and design, testing and verification,
      application and customization, and other technical research activities for
      the Products.

(d)   The scope of the R&D Center includes the Products as defined in Article
      4.2(b) above and other products which may be added to the JVC's product
      list by mutual agreement of the Parties.

(e)   Both Parties confirm the target dates for the establishment of the R&D
      Center in stages as follows:

      (i)   Within 2 years after the Establishment Date, all initial hardware of
            the R&D Center shall be set up; initial staffing shall be completed;
            and the R&D Center shall be operational;

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      (ii)  By 2010, the basic functions of the R&D Center shall be established;
            the focus of the R&D Center shall be to ensure that the Products are
            competitive in the PRC market;

      (iii) Following 2010, the R&D Center shall endeavor to become the
            industrial leader with regard to the technical aspects of the
            Products.

(f)   Both Parties confirm that the R&D Center and DANA CORPORATION's R&D center
      shall supplement and support each other and share resources together. In
      order to fully utilize resources, the JVC may have access to Dana
      CORPORATION's global information regarding the Products through DANA
      CORPORATION's R&D center in Kalamazoo (or its successors) which will
      include without limitation development and testing theories and methods
      and standards and results and the relevant data. DANA CORPORATION shall
      provide technical support to the JVC.

(g)   Both Parties confirm that the initial details of the R&D Center shall be
      stipulated in Schedule 9.6.

(h)   The JVC and R&D Center should be entitled to receive various preferential
      tax and financial treatments in accordance with the relevant PRC laws and
      regulations for its R&D Center.

9.7 SALES ACTIVITIES

(a)   The JVC shall have its own sales force to sell the Products in the PRC,
      and will sell Products to all OEMs and customers for spare parts in the
      PRC market.

(b)   The JVC's sales activities shall be governed by the principles set forth
      in Article 10 below.

9.8 INFORMATION TECHNOLOGIES

The JVC shall adopt the IT policies prepared insofar as reasonably practical to
incorporate the principles of both DANA's and DFL's IT policies, which shall be
approved by the Board.

9.9 MARKETING POLICY

Given the demand for high quality Commercial Vehicle axle products and related
products in the PRC, the Parties contemplate that the bulk of the Products will
be sold for use in the domestic PRC market. The JVC shall establish a marketing
strategy for sale of Products to OEMs and in the after-market as approved by the
Board.

The JVC shall assure that all sales of its Products to any entity and all
associate business practices are carried out in compliance with all export and
foreign trade control laws and regulations imposed by the country of import and
the country of export.

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9.10 ENVIRONMENTAL SYSTEMS

(a)   The JVC must comply with the relevant requirements specified in the PRC's
      environmental laws in relation to the Land, the Factories and the Office
      Buildings. The JVC shall also develop a plan for the JVC to, within a
      reasonable time frame, meet DANA CORPORATION's worldwide standards on
      environmental protection in relation to the Land, the Factories and the
      Office Buildings.

(b)   The JVC shall obtain the ISO 14001-1996 Environmental Management System
      certification within two (2) years from its commencement of operations.

9.11 BOARD'S REVIEW OF DANA CORPORATION'S TECHNICAL SUPPORT

The JVC board will periodically review the progress of DANA CORPORATION in
meeting its objectives and obligations of providing technology, technical
support, and support in connection with the establishment of the R&D Center, in
accordance with the provisions of this Contract, the Technology License Contract
and Technical Assistance Contract. If DFL has concerns or evidence indicating
that DANA CORPORATION has not fully performed its obligations, DFL shall have
the right to submit a report to the Board and ask the Board for a review. The
Board shall convene a board meeting within sixty (60) days to review any report
submitted by DFL and determine the merits of DFL's submission. If the Board
determines that DANA CORPORATION is not substantially meeting its objectives and
obligations, the Board shall adopt a resolution requiring DANA CORPORATION to
respond and/or rectify the situation within commercially reasonable time. If,
the Board determines that DANA Corporation's response and/or rectification have
not satisfactorily addressed the Board's resolution, it shall have the right to
make equitable adjustment to the payment of the royalty by the JVC to DANA
CORPORATION pursuant to the Technology and Know-how License Contract based on
the seriousness of situation.

9.12 TRADEMARK LICENSES

DFM and DANA CORPORATION will license to the JVC their relevant trademark(s)
with respect to the Products on terms and conditions of separate royalty free
trademark license contracts, containing usual provisions regarding quality
control, style and limits on the use of such marks, and termination of such
license if the ownership interest of the party licensing such trademark(s) in
the JVC falls below an agreed level all to be negotiated and entered into
between the parties thereto.

                                   ARTICLE 10

                         MARKETING AND SALES OF PRODUCTS

10.1 DOMESTIC SALES AND AFTER-SALES SERVICES

The JVC may sell the Products in the PRC domestic market to customers in the OEM
market and after-market and provide after sales services.

10.2 EXPORT SALES OF THE JVC'S PRODUCTS

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(a)   The JVC will focus its marketing and sales activities on the domestic PRC
      market. ***

(b)   ***

(c)   ***

10.3 PAYMENT POLICY

The JVC's payment policy will be decided by the Board and implemented by the
JVC.

10.4 BRANCH OFFICES

The JVC may, as it deems necessary and after approval by the Board, establish
branch organizations within the PRC to promote the sale of the Products, and to
provide information, advice and after sales service to customers of the JVC.

10.5 FUTURE EXPORT SALES OF GEAR PRODUCTS BY JVC

(a)   The JVC will support DANA CORPORATION's global sourcing requirement for
      components.

(b)   DANA CORPORATION will use the JVC as one of its manufacturing bases.

(c)   ***

(d)   ***

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                                   ARTICLE 11

                             THE BOARD OF DIRECTORS

11.1 DATE OF ESTABLISHMENT OF THE BOARD OF DIRECTORS

The JVC shall establish a board of directors on the date the JVC is registered
and issued its business license by SAIC.

11.2 COMPOSITION OF THE BOARD

(a)   The Board, including the Chairman and Vice-chairman, shall consist of
      eight (8) directors, among which four (4) directors shall be appointed by
      DFL and the other four (4) directors shall be appointed by DANA. During
      the first eight (8) years immediately following the establishment of the
      JVC, the Chairman of the Board shall be appointed by DFL, and the
      Vice-Chairman of the Board shall be appointed by DANA. During the four (4)
      years immediately after the first eight (8) years following the
      establishment of the JVC, the Chairman of the Board shall be appointed by
      DANA and the Vice-Chairman of the Board shall be appointed by DFL.
      Thereafter, the Chairman and Vice-Chairman of the Board shall each be
      appointed by DFL and DANA alternately for a term of four (4) years.

(b)   Each director will be appointed for a term of four (4) years and may serve
      consecutive terms if reappointed by the originally appointing Party.

(c)   A Party may, at any time, remove any director appointed by such Party by
      sending written notice to the JVC with a copy to the other Party. If a
      seat on the Board is vacated for any reason, the Party that originally
      appointed such director may appoint a successor to serve out the
      director's term.

(d)   Directors shall not be paid a salary by the JVC. Any person holding a
      position in the JVC shall not be a director of the Board of the JVC.

11.3 DECISIONS OF THE BOARD OF DIRECTORS

(a)   The Board is the highest authority of the JVC.

(b)   The Board shall decide all major issues concerning the JVC. Decisions of
      the Board involving the following matters shall require unanimous approval
      of all members of the Board present at the meeting (in person or by
      proxy):

      (i)   amendments to the Articles of Association;

      (ii)  early termination and dissolution of the JVC;

      (iii) increase or reduction of the JVC's registered capital or any
            assignment or sale by one Party of all or a portion of its
            registered capital in accordance with the provisions of Articles 5.7
            and 5.8;

      (iv)  the merger of the JVC with any other economic organization or the
            division of the JVC; and

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      (v)    providing guarantee for a third party in the JVC's name or using
             the JVC's assets.

(c)   Decisions of the Board involving the following matters shall require the
      approval of a simple majority of all members of the Board present at the
      meeting (in person or by proxy) with at least two (2) affirmative vote
      from each Party:

      (i)    review and approval of the annual report;

      (ii)   appointment and dismissal of the external auditor of the JVC;

      (iii)  review and approval of the annual PRC Financial Statements;

      (iv)   allocation to the reserve fund, bonus and welfare fund for staff
             and workers of the JVC and the enterprise development fund of the
             JVC and decision regarding the utilization of the same;

      (v)    review and approval of medium and long term plans;

      (vi)   review and approval of the one to three years capital investment
             for fixed assets;

      (vii)  appoint and dismissal of the Senior Managers of the JVC, changes to
             the job descriptions and organizational structure of the Senior
             Managers, and major decisions with regard to their wages and other
             terms of employment;

      (viii) review and approval of the annual budget;

      (ix)   change or amend the profit distribution policy set forth in Article
             16.7;

      (x)    any agreements for borrowings (loans and other credit facilities)
             by the JVC;

      (xi)   capital expenditures on fixed assets of the JVC as follows:

             -     any individual capital expenditure approved within the annual
                   budget with a value above RMB 1,000,000, or

             -     any capital expenditure not approved within the annual budget
                   where the aggregate value of the project is above RMB
                   500,000;

      (xii)  the sale of fixed assets of the JVC as follows:

             -     the sale of any individual fixed asset approved within the
                   annual budget with a book value above RMB 2,000,000 or

             -     the sale of any individual fixed asset not approved within
                   the annual budget with a book value above RMB 1,000,000;

      (xiii) the establishment of the JVC's management and staff and worker

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              organization(s) and material changes therein, all in accordance
              with the relevant PRC laws and regulations;

      (xiv)   the formulation of important JVC rules and regulations;

      (xv)    approving any contract, or the modification of any contract,
              between the JVC and either Party and/or any of its Affiliates
              other than the Ancillary Contracts, with a value exceeding RMB
              10,000,000 or with term of more than one year, and all other
              contracts, or the modification of any contract, between the JVC
              and either Party and/or any of its Affiliates shall be approved
              jointly by a Delegate from each Party;

      (xvi)   any transfer of the granted land use rights to the Land and
              ownership rights in the Factories or in the Office Buildings;

      (xvii)  any investment in any other company;

      (xviii) other important matters which concern the rights and interests of
              the JVC as decided by the Board; and

      (xix)   all other matters to be decided by the Board as stipulated in this
              Contract.

      Any item already contained within the approved annual budget shall not
      require a separate affirmative vote of the Board according to this Article
      11.3 except for the requirement of additional affirmative votes on the
      items stipulated in Articles 11.3(c)(xi) and (xii). The Board may, by a
      resolution, change the figures set forth in items (xi), (xii) and (xv) of
      this Article 11.3(c) from time to time.

11.4 CHAIRMAN

(a)   The Chairman will be the legal representative of the JVC and shall sign
      legal documents authorized by the Board. The Chairman will call and
      preside over meetings of the Board. The Chairman shall fulfill his or her
      responsibilities within the authorities delegated by the Board as provided
      hereunder. The Chairman shall be responsible for the operation of the
      Board as authorized by the Board. The General Manager shall be responsible
      for the operation of the JVC and shall be directly responsible to the
      Board.

(b)   If the Chairman grants authorization or is unable to perform his or her
      responsibilities due to health reasons only, the Vice Chairman may act in
      his or her place to perform his or her responsibilities.

11.5 MEETINGS OF THE BOARD

(a)   The Board will determine the number of times it will meet per year,
      provided that the Board shall meet at least once each year in accordance
      with PRC law. The meetings will be held at the place where the JVC is
      located, but may also be held at such other places within or outside the
      PRC as the Board decides. The first Board meeting shall be held within one
      (1) month after the date of issuance of the JVC's business license.

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(b)   A Board meeting requires a quorum of six (6) Board directors.

(c)   Each of the Parties shall ensure that the directors appointed by it shall
      attend all duly convened Board meetings in person or by proxy. If a
      director is unable to attend a meeting of the Board:

      (i)   he or she may authorize another person by written proxy to attend
            and act on his or her behalf and the director will be deemed to be
            present for purposes of a quorum;

      (ii)  the designated representative may vote in the place of the director,
            and if such designated representative holds more than one written
            proxy, he may vote in the place of more than one director; but

      (iii) if the absent director does not appoint a representative, he or she
            shall be deemed to have waived the right to vote at the meeting;

      (iv)  each director, including the Chairman and Vice-Chairman, shall have
            only one (1) vote with no deciding vote in case of a tie.

(d)   Upon the written request of three (3) or more directors (which shall
      specify the matters to be discussed), the Chairman (or the Vice Chairman,
      if the Chairman grants authorization or is unable to perform his or her
      responsibilities due to health reasons only) shall convene an interim
      meeting of the Board within three (3) months of the written request for
      such interim meeting.

(e)   If the Chairman of the Board does not call a meeting according to Articles
      11.4(a) and 11.5(d), the Vice-Chairman shall be entitled to call and
      preside over the Board meeting.

(f)   Regular meetings of the Board may be held without notice if the time and
      place of such meetings have been set in advance by the Board. Not
      withstanding the preceding sentence, the agenda of such meetings and other
      relevant information must be sent by the Chairman to the directors by
      facsimile, email, courier or registered airmail or delivered personally
      not less than sixty (60) days nor more than ninety (90) days before such
      meetings. Notice of time and place of interim meetings of the Board and of
      regular meetings for which time and place have not been set by the Board
      shall be sent by the Chairman or his/her designee to the directors by
      facsimile, email, courier or registered airmail or delivered personally
      not less than sixty (60) days nor more than ninety (90) days before such
      meeting. Such notice shall be in English and Chinese and shall contain the
      agenda of the meeting.

(g)   The Chairman shall amend the agenda of the meeting upon the written
      request of three (3) or more of the directors of the JVC specifying the
      matters to be discussed, received by the Chairman at least thirty (30)
      days prior to the scheduled meeting, or at least fifteen (15) days prior
      to the scheduled meeting if the requested amendment to the agenda
      concerning an emergency situation related to environment, health and
      safety that endangers the staff and workers of the JVC, or adversely
      affects the properties, business and operations of the JVC. The Chairman
      shall promptly inform the other directors of any such

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      amendment. During the Board meeting the directors may agree to amend the
      agenda of the meeting.

(h)   All the directors may unanimously waive the provision with regard to
      notice of meetings of the Board set forth in Article 11.5(f) above.
      Moreover any director who attends the meeting shall be deemed to have
      received such notice of meeting of the Board served in accordance with the
      provisions hereof. Any director who is unable to attend should advise the
      Chairman in writing or by fax within ten (10) days and provide the name of
      his proxy.

(i)   Any meeting, regular or interim, of the Board, may be held by conference
      telephone, video or similar communication equipment so long as all
      directors participating in the meeting can hear and communicate with one
      another, and all such directors shall be deemed to be present in person at
      the meeting.

(j)   Unless the Board decides otherwise, the General Manager may attend the
      Board meetings and is entitled to receive, as the directors do, notice of
      the meetings and relevant documents, but unless he is a director he shall
      have no right to vote at such meetings.

(k)   If at any properly convened Board meeting, no quorum is constituted
      because less than six (6) directors are present in person or by proxy, the
      directors present at this Board meeting (ORIGINAL BOARD MEETING) shall
      call a second Board meeting (SECOND BOARD MEETING). The Second Board
      Meeting shall take place no later than 2 weeks after the Original Board
      Meeting. The directors present at the Original Board Meeting shall notify
      each director of the time and place of the Second Board Meeting. Each of
      the Parties shall cause the directors it has appointed to attend the
      Second Board Meeting. The Second Board Meeting must be at the location of
      the Original Board Meeting.

(l)   any failure to meet the quorum requirements stipulated in Article 11.5(b)
      as a result of the non-attendance in person or by proxy of a duly convened
      Original Board Meeting by one (1) or more directors and a subsequent
      failure to attend a duly convened Second Board Meeting pursuant to the
      provisions of Article 11.5(k) above for reasons other than a Event of
      Force Majeure shall constitute a material breach of this Contract by the
      Party which appointed the non-attending director(s).

(m)   During the time period the Board is not in session, the General Manager
      shall, only in an emergency situation related to environment, health and
      safety that endangers the staff and workers of the JVC, or adversely
      affects the properties, business and operations of the JVC, be authorized
      to take all appropriate interim measures relating to such issues which
      would otherwise be discussed and decided by the Board had the Board
      meeting taken place. The General Manager shall immediately after taking
      any such measures report such measures to the Chairman and Vice-Chairman
      of the Board. The Board shall ratify such measures in the first Board
      meeting held immediately after such measures have been taken. However,
      during such time the Board is not in session, the General Manager shall
      not take any actions which exceed the scope of power granted by the Board
      and stipulated under this Contract.

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(n)   Each Party shall bear the travel and accommodation expenses of the
      directors nominated by it.

(o)   The Board may adopt written resolutions in lieu of holding a meeting. In
      order for a resolution to be adopted without a meeting:

      (i)   the relevant materials and information and the resolution must have
            been sent to all members of the Board, and

      (ii)  affirmatively signed by the number of directors necessary to make
            the decision in accordance with Article 11.3.

(p)   Board meetings will be conducted in Chinese and English with translator(s)
      present to carry out translation, to the extent necessary. As soon as
      possible after each meeting of the Board, minutes of the meeting shall be
      given to all directors for their review. Any director wishing to amend or
      supplement the record shall, within ten (10) days of his receipt of the
      minutes of such meeting, submit a written report containing his comments
      to the Chairman and Vice-Chairman of the Board.

(q)   The JVC shall keep minutes of all meetings of the Board and resolutions
      adopted in lieu of a meeting, in both Chinese and English, in the minute
      book of the JVC at the JVC's legal address, with complete copies thereof
      being promptly distributed to each of the Parties.

(r)   The JVC shall have a full-time or part-time board secretary if the Board
      deems necessary.

11.6 MEETING OF THE PARTIES

If the Board fails at 2 meetings, which must be not less than thirty (30) days
apart, to decide a matter and a Party reasonably believes that this matter
presents a material issue that may adversely affect the JVC's interest, then the
Party may call a meeting of the Parties by written notice to the other Party.
Upon receipt of the written notice, the senior management of each Party will
meet as soon as practicable but not to exceed ninety (90) days after receiving
the written notice, to discuss, consider and attempt to resolve this issue.

                                   ARTICLE 12

                      OPERATION AND MANAGEMENT ORGANIZATION

12.1 MANAGEMENT SYSTEM

(a)   The JVC shall adopt a management system under which the General Manager
      shall be fully in charge. The General Manager shall carry out the various
      resolutions of the Board, organize and direct all areas of the business of
      the JVC, as well as the day-to-day operations and management work of the
      JVC and shall be responsible for submitting monthly reports on the
      operation and financial conditions of the JVC to the Board.

(b)   The General Manager will:

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      (i)   on behalf of the management team report to the Board;

      (ii)  be responsible for the day-to-day management and operation of the
            JVC;

      (iii) be assisted by 1 Executive Deputy General Manager and 4 Deputy
            General Managers. The General Manager, the Executive Deputy General
            Manager and the Deputy General Managers are the SENIOR MANAGERS
            together constituting the JVC's management team;

      (iv)  if necessary, refer to and seek, on behalf of the management team,
            the approval of the Board for those matters set forth in Articles
            11.3(b) and (c);

      (v)   submit to the Board, on behalf of management team, proposals for
            completing the relevant matters as requested by the Board; and

      (vi)  perform the duties and responsibilities set forth in this Article
            and elsewhere in this Contract.

      The General Manager has the responsibility and power to:

      (1)   organize to carry out the resolutions of the Board;

      (2)   organize and direct all areas of the business of the JVC as well as
            the day-to-day operation and management work of the JVC;

      (3)   organize the implementation of the relevant contents of this
            Contract and the attached appendices and schedules, including
            without limitation the Articles of Association and the Ancillary
            Contracts;

      (4)   sign contracts or documents of the JVC as authorized, if required,
            by the Board;

      (5)   submit monthly, quarterly and annual management reports to the Board
            as needed;

      (6)   approve all orders, credit terms and letters of credit from all
            customers of the JVC, subject to prior Board approval for amounts in
            excess of RMB 5,000,000 in which case the Board must approve the
            terms. The aforesaid numbers may be changed by the Board through a
            board resolution from time to time;

      (7)   submit monthly written reports to the Board on the income and
            expenditures of the JVC together with suggestions for improvement;

      (8)   propose an organizational structure suitable for the needs of the
            JVC's business, and the division of labor and responsibilities and
            functions of various departments;

      (9)   organize the formulation and implementation of the rules and
            regulations of operation and management of the JVC;

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      (10)  subject to the provisions of Article 12.1 and Article 14.2 hereof,
            employ and dismiss the JVC's department managers and staff and
            workers and determine the rewards, punishments, promotions and the
            salaries for staff and workers after consultation with the Executive
            Deputy General Manger and Deputy General Managers;

      (11)  supervise the development of personnel training programs and the
            implementation of the programs;

      (12)  ensure that the policies of the JVC (including the ethics code in
            the Employee Manual) are known and followed by all employees of the
            JVC;

      (13)  delegate portions of his or her responsibilities to other Senior
            Managers or the department managers of the JVC as appropriate; and

      (14)  handle other matters within the authority delegated by the Board.

(c)   The Executive Deputy General Manager will:

      (i)   obtain and understand the information regarding the JV's overall
            productions and business, and providing advices to the General
            Manager;

      (ii)  assist the General Manager to manage the JV's daily production and
            operations.

      The Executive Deputy General Manager has the responsibility and power to:

      (1)   assist the General Manager to organize and direct the development,
            production, distribution and sales of the Products as well as
            day-to-day operation and management work of the JV;

      (2)   assist the General Manager to organize and implement the resolutions
            of the Board;

      (3)   when the General Manager grants authorization or when the General
            Manager is unable to perform his responsibilities due to health
            reasons only, act in place of the General Manager to perform his
            responsibilities for 2 weeks, during which time the Party who
            originally nominated the General Manager will appoint an acting
            General Manager and nominate a candidate for the new General
            Manager. Both Parties shall cause its directors on the Board to
            approve such new nomination within 2 weeks after the Party who
            originally nominated the General Manager makes such nomination. Not
            withstanding the foregoing, if the acting General Manager is not the
            candidate for the new General Manager, such Party who originally
            nominated the General Manager shall consult with the other Party
            prior to appointing such acting General Manager;

      (4)   may attend Board meetings, at the invitation of the Board;

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      (5)   be responsible for HR management works and other works for which he
            is responsible;

      (6)   Assist the General Manager in establishing a broad and
            well-establishment relationship with the government authorities and
            other social organizations and etc. with regard to relevant issues
            on HR policies, labor management, social security and compensation
            system, as well as co-ordinating and handling various relationships
            between the JVC and the employees of the JVC.

            Notwithstanding that the Executive Deputy General Manager will
            assist the General Manager in those matters set forth in Articles
            12.1(c)(ii), (c)(1), (c)(2) and (c)(6) above, the General Manager
            shall have the power to make final decisions with regard to the
            daily production and management of the JVC.

(d)   Each of the Parties shall nominate the candidates for the Senior Manager
      positions in accordance with the following principles:

      (i)   During the first eight (8) years immediately following the
            establishment of the JVC (the INITIAL PERIOD OF THE JVC), DFL shall
            have the right to nominate candidates for the following positions:

            -     One Executive Deputy General Manager,

            -     Two Deputy General Managers

            The Executive Deputy General Manager and two Deputy General Managers
            nominated by DFL will be in charge of the HR, purchasing, sales and
            manufacturing functions.

      (ii)  During the Initial Period of the JVC, DANA shall have the right to
            nominate candidates for the following positions:

            -     General Manager,

            -     Deputy General Manager in charge of finance, and

            -     Deputy General Manager in charge of engineering.

      (iii) During the four (4) year period following the Initial Period and in
            every subsequent four (4) year period thereafter, DFL and DANA shall
            alternately nominate the candidates for the respective Senior
            Managers positions in Article 12.1(d)(i) and Article 12.1(d)(ii).

      (iv)  The Parties shall consult with each other and with the General
            Manager, (no consultation with the General Manager is required for
            candidates for the Executive Deputy General Manger and any Deputy
            General Manager for the first term) prior to nominating a candidate
            for the Executive Deputy General Manger any Deputy General Manager

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            position set forth above.

(e)   Each Party shall use its commercially reasonable best efforts to ensure
      that the Senior Managers it nominated perform their duties to the highest
      professional standard in all respects including ethics, and fully in
      accordance with this Contract.

(f)   The Board shall appoint the Senior Managers in accordance with the
      Parties' nominations. The appointments will be for 4-year term unless
      otherwise specified by the Board. Each of the Parties shall ensure that
      its directors vote in favor of the other Party's candidate(s) for the
      Senior Manager position nominated in accordance with Article 12.1(d).

(g)   Each Party is entitled to withdraw any Senior Manager nominated by such
      Party from his/her position subject to a three (3) months advance notice
      in writing to the Chairman and the Vice Chairman. Furthermore the Senior
      Manager may be dismissed at any time by resolution of the Board subject to
      the affirmative vote of the directors. In the event that a Senior Manager
      commits a serious dereliction of his duties, both Parties shall cause the
      directors appointed by it to approve such dismissal and shall not nominate
      such individual again.

(h)   In the event of any withdrawal or dismissal, the Party that originally
      nominated such Senior Manager to be replaced shall nominate a suitable
      successor. The Parties shall cause the directors appointed by them to
      approve the appointment of the successor.

(i)   Before either Party nominates to the Board any candidate for a Senior
      Manager position, it shall provide the written resume of the candidate to
      the other Party. Each Party may interview the candidate proposed by the
      other Party. The Parties will discuss the candidate for any of the Senior
      Manager positions. If a Party has serious reservations regarding a
      candidate, it has the right to discuss its view with the highest level of
      management of the other Party.

(j)   The JVC shall also have departments as set out in a organization chart to
      be determined by the Board from time to time on the recommendation of the
      General Manager. The manager for each of such departments shall be
      nominated jointly by the Parties after the Parties having consulted with
      the General Manager and the Executive Deputy General Manager or relevant
      Deputy General Manager in charge of such department and such nomination
      having been discussed by the Personnel Committee, and shall be approved by
      the Board. After the Board's approval, the General Manager shall appoint
      such department managers. If no candidate for the position of department
      manager is jointly nominated by the Parties and approved by the Board
      after more than thirty (30) days have elapsed following the establishment
      of such department, the General Manager shall have the authority to
      appoint a manager temporarily in charge of such department until a regular
      department manager is jointly nominated by the Parties and approved by the
      Board. The JVC will give preference to DAC's department managers for such
      positions provided that they meet the requirements for the job. If the
      General Manager

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      plans to dismiss any department manger, he/she may propose to the Board to
      dismiss such department manager after he/she has consulted with the
      relevant Deputy General Manager in charge of such department and submitted
      to the personnel committee for discussion. The Board shall review such
      proposal. After the Board has reviewed and approved such proposal, the
      General Manager shall dismiss such department manager.

(k)   All department managers shall be responsible respectively for the work of
      their departments. The department managers shall directly report to the
      respective Senior Manager who is in charge of such department. The
      Executive Deputy General Manager and all Deputy General Managers shall be
      responsible respectively for the work of the departments they are in
      charge and shall report directly to the General Manager. The Executive
      Deputy General Manager, Deputy General Managers and department managers
      shall carry out their work under the leadership, guidance and direction of
      the General Manager.

12.2 NO CONCURRENT POSTS

(a)   A Senior Manager may not hold posts concurrently as an officer or employee
      of any other economic organization. The General Manager and other
      management personnel delegated to the JVC by DFL and/or DANA CORPORATION
      pursuant to the Delegation Agreements may concurrently be employees of the
      delegating parties or their Affiliates but may not hold any position
      within the delegating parties or their Affiliates.

(b)   No employee of the JVC, including the Senior Managers, may be engaged or
      employed, in the PRC or outside of the PRC, in any business that is
      directly or indirectly in competition with the JVC.

12.3 ANNUAL AND MONTHLY BUDGETS AND BUSINESS REPORTS

(a)   The JVC shall base its operations on monthly and annual plans, reports and
      budgets.

(b)   The Board will receive from the General Manager, consider and modify as
      the Board determines and approve the following:

      (i)   production plans and capital and operating budgets each year at
            appropriate time for the subsequent year, and

      (ii)  strategic plans each year at appropriate time for the subsequent
            year.

(c)   The Board shall complete its examination and approval of the production
      plan and budget by 30th November of the year in which they are submitted
      to the Board by the General Manager pursuant to preceding paragraph. The
      General Manager shall be responsible for the implementation of the plan
      and budget, as approved by the Board; provided, however, that the General
      Manager shall have the flexibility, within guidelines established by the
      Board of Directors, to modify the plan and budget based upon then current
      market conditions and the situation of the JVC in the best interests of
      the JVC. The modified plan and

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      budget shall be submitted to the Board for confirmation.

(d)   The Board will receive from the General Manager, review and discuss the
      following reports:

      (i)   monthly business reports on the activities and prospects of the JVC,
            showing the performance of the JVC including, but not limited to,
            purchasing, production, investment, maintenance, environment,
            marketing and sales, human resources, administration and finance, as
            compared to the annual budget approved by the Board; and

      (ii)  annual PRC Financial Statements (which will be reviewed by the
            Board) and the US GAAP Financial Statements (which will be used to
            satisfy DANA's requirements and which will be provided to the Board
            for information only and will not be reviewed and discussed by the
            Board) (including the balance sheet, statement of profit and loss,
            statement of changes in financial position and statement of cash
            flow) prepared in accordance with Article 16.

                                   ARTICLE 13

                     PURCHASES OF EQUIPMENT AND SPARE PARTS

13.1 PURCHASING POLICY

(a)   The JVC may undertake a competitive bidding process for its purchases of
      equipment and spare parts.

(b)   The JVC shall purchase required fuel, parts, means of transportation and
      articles for office use, and other items inside or outside the PRC, based
      on whether the terms and conditions of procurement, quality, quantity,
      pricing, and delivery terms and dates meet the JVC's specifications, are
      competitive and in the best interest of the JVC.

(c)   Materials and supplies purchased in the PRC shall be paid for in RMB. For
      items purchased locally, the JVC shall give preference to procurement from
      DFL and suppliers recommended by DFL if the quality, quantity, price and
      delivery terms are competitive. Where the JVC entrusts DFL to purchase
      equipment in local markets, the JVC shall invite persons appointed by DANA
      to consult with DFL with respect to the purchases. For items purchased
      abroad, the JVC shall give preference to procurement from DANA CORPORATION
      and suppliers recommended by DANA CORPORATION if the quality, quantity,
      price and delivery terms are competitive. Where the JVC entrusts DANA
      CORPORATION to purchase equipment in overseas markets, the JVC shall
      invite persons appointed by DFL to consult with DANA CORPORATION with
      respect to the purchases.

13.2 TRANSPORTATION, STORAGE AND LOGISTICS

Transportation, storage and logistical services will be handled by the JVC or

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contracted out to third parties on the recommendation of the General Manager and
the decision of the Board.

                                   ARTICLE 14

                                LABOR MANAGEMENT

14.1 GOVERNING PRINCIPLE

In accordance with the laws and regulations of the PRC, the JVC shall carry out
the recruitment, position allocations, training, performance review, motivation
and administration of its employees, under the guidance of the basic principles
on human resource policy proposed by the General Manager and approved by the
Board. The General Manager shall, after consultation with the Personnel
Committee and within the budgetary guidelines approved by the Board, determine
any increase or decrease in the number of employees needed for the efficient
operation of the JVC. Based on his/her determination, the General Manager shall
formulate staffing plans, regarding recruitment, employment, dismissal,
resignation, wages, labor protection, welfare benefits, and labor discipline,
for the Board's approval and implement such staffing plans after approval by the
Board.

14.2 PERSONNEL COMMITTEE

The JVC shall establish a personnel committee which shall, within the scope
authorized by the Board, discuss major labor issues in relation to personnel
management of the JVC, including, appointment and removal of the personnel other
than the Senior Managers and department managers, disciplinary action,
compensation and benefit policy and annual personnel plan, etc. All HR matters
shall be thoroughly discussed at the personnel committee and the final decision
of the personnel committee shall be made, signed and released by the General
Manager and subsequently carried out by the General Manager. During the first
eight (8) years after the Establishment Date, the personnel committee shall
consist of the General Manager, the JVC's Communist Party Secretary/the
Executive Deputy General Manager, the Deputy General Managers and the HR
department manager. For matters involves individual employees, the Personnel
Committee shall act through a sub-committee consisting of the General Manager,
the JVC's Communist Party Secretary, the Executive Deputy General Manager (if
different) and the relevant Deputy General Manager in charge of the department
to which such employees belong. From the ninth (9th) year after the
Establishment Date, the Parties shall discuss and determine the members of the
personnel committee. The personnel committee shall carry out its work in
accordance with working procedures approved by the Board.

14.3 EMPLOYEES

(a)   The JVC shall establish, modify or terminate labor relationships with its
      employees in accordance with the relevant laws and regulations of the PRC.

(b)   DFL will, in accordance with relevant PRC law and the provisions of this
      Contract and the Articles of Association, cause the employees of DAC as of
      the date hereof (the FORMER DAC'S EMPLOYEES) to enter into the modified

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      individual labor contracts with the JVC in a written form attached hereto
      as Appendix 5.11(a)(vii) within sixty (60) days after the Establishment
      Date.

(c)   The JVC shall recruit additional staff and workers (i.e., new employees
      other than the Former DAC's Employees) it requires in the open
      market. The General Manager or his or her designee will interview all
      candidates for employment with the JVC, including those recommended by
      DFL. With all things being equal, preference shall be given to candidates
      recommended by DFL. The JVC shall employ staff and workers for a
      probationary period of up to six (6) months in accordance with the
      relevant labor laws and regulations of the PRC, and only after successful
      completion of the probationary period will the JVC formally employ staff
      and workers.

14.4 TRAINING

(a)   The JVC shall establish a vocational training system and provide
      vocational training to its employees as the JVC deems necessary. The
      expenses for such training shall be borne by the JVC and allocated in
      accordance with the relevant PRC laws and the JVC's requirements and
      incorporated into the annual budget of the JVC.

(b)   Both Parties shall make its best efforts to support the training of the
      JVC's employees, and, if necessary, enter into a relevant training
      agreement with the JVC respectively.

14.5 COMPENSATION AND BENEFITS

(a)   The JVC shall enter into individual labor contracts with each individual
      staff member and worker of the JVC.

(b)   The form of the individual labor contract to be used for local personnel
      is attached to this Contract as Appendix 5.11(a)(vii). After each labor
      contract is signed, it shall be filed with the local labor bureau for the
      record.

(c)   The Board will adopt the Employee Manual setting out the policies of the
      JVC (including policies on hiring, promotion and ethics, etc.). The JVC
      shall require all employees to strictly follow ethics code and other
      policies set out in the Employee Manual. The JVC shall set forth a system
      of compensation and benefits based on the principles approved by the
      Board. The JVC will gradually increase its employees' compensation and
      benefits level in line with the increase of the profits of the JVC and
      compensation for comparable positions.

(d)   The General Manager will, within guidelines approved by the Board, prepare
      a plan with regard to overall compensation packages for all employees of
      the JVC, including annual adjustments and bonuses, based on the employee's
      ability, skills and work performance, and the JVC's profitability. The
      General Manager shall implement such plan after it is discussed by the
      personnel committee and approved by the Board. The compensation of the
      JVC's local employees will include basic salary and fringe benefits.
      Fringe benefits shall

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      include health and medical care subsidies, housing subsidies, labor
      insurance, disability insurance, retirement and pension insurance and
      related payments, supplementary pension insurance, educational levies, and
      unemployment levies, and such other subsidies, allowances or levies as are
      mandated by PRC national and local law.

14.6 DELEGATES FROM THE PARTIES

(a)   The delegates from DFL and DANA CORPORATION consist of the Senior Managers
      and other management and technical personnel delegated by the DFL and DANA
      CORPORATION.

(b)   For the first eight (8) years after the Establishment Date, nomination of
      the delegates shall be proposed by the Parties and determined by the
      General Manager with prior consultation with the Chairman. Notwithstanding
      the foregoing, if the Chairman objects to the General Manager's decision
      on such nomination, then the delegates to be delegated by DANA CORPORATION
      shall be chosen by the Chairman among the candidates to be proposed by
      DANA, and, if the General Manager objects to the Chairman's decision on
      such nomination, then the delegates to be delegated by DFL shall be chosen
      by the General Manager among the candidates to be proposed by DFL.

(c)   The JVC shall enter into the DFL Delegation Agreement with DFL and the
      DANA Delegation Agreement with DANA CORPORATION in respect of the
      delegation of the delegates respectively.

14.7 SOCIAL INSURANCE

The JVC shall, in accordance with the relevant laws and regulations of the PRC,
participate in various basic social insurance and housing fund plans.

14.8 SUPPLEMENTAL PENSION INSURANCE

(a)   The JVC will enter into a Supplemental Pension Fund Management Agreement
      with Dongfeng Motor Industrial Corporation Social Security General
      Planning Office ("DONGFENG SSGPO") under the terms and conditions of the
      Supplementary Pension Insurance Management Agreement entered into among
      Dongfeng Motor Co., Ltd. Dongfeng Motor Industrial Investment Co., Ltd.
      and Dongfeng SSGPO.

(b)   Unless otherwise provided under the PRC law, during the Company Term, the
      annual premiums for the Supplemental Pension Plan to be paid by the JVC
      will not exceed *** of the JVC's total employee Contribution Salary for
      that year. Such premiums will be increased to *** by July 1, 2005.

(c)   Regarding the program and benefits of the Supplemental Pension Plan, the
      JVC's employees shall enjoy the same rights which are enjoyed by employees
      of DFL.

(d)   DFL and DANA acknowledge and agree that the JVC's responsibilities with

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      regard to the basic pension fund, the supplemental pension fund and all
      other mandatory funds shall be fully discharged so long as the JVC has
      paid in full contributions to such funds based on the respective rates set
      forth herein or under the mandatory requirement and that the JVC shall not
      be responsible for managing the funds thereunder nor making payment of
      benefits required thereunder. The obligations of managing the funds under
      the basic pension fund, the supplemental pension fund and all other
      mandatory funds as well as making payment of benefits required thereunder
      shall be expressly provided for in the agreement to be executed between
      the JVC and the Dongfeng SSGPO.

14.9 SUPPLEMENTAL MEDICAL INSURANCE

(a)   Unless otherwise provided under the PRC law or decided by the Board,
      during the Company Term, the annual premiums for the supplemental medical
      insurance and the annual contributions to the medical aid fund payable by
      the JVC will not exceed *** and *** respectively of the Contribution
      Salary for all employees of the JVC for the previous year.

(b)   DFL and DANA acknowledge and agree that the JVC's responsibilities with
      regard to the supplemental medical insurance and the medical aid fund
      shall be fully discharged so long as the JVC has paid in full
      contributions to such insurance and fund based on the respective rates set
      forth herein and that the JVC shall not be responsible for managing the
      funds thereunder nor making payment of benefits required thereunder. The
      obligations of managing the funds under the supplemental medical insurance
      and the medical aid fund as well as making payment of benefits required
      thereunder shall be expressly provided for in the agreement to be executed
      between the JVC and the Dongfeng SSGPO

14.10 AGREEMENT ON LABOR/PERSONNEL ISSUES

Upon the signing of this Contract, the JVC, DFL and DANA will enter into the
Labor and HR Agreement, in the form of Appendix 5.11(a)(x), on labor/personnel
issues with regard to the Former DAC's Employees.

14.11 COMMUNIST PARTY ORGANIZATION AND LABOR UNION

Upon the signing of this Contract, the JVC, DFL and DANA will enter into PRC
Communist Party Organization and Labor Union Organization Agreement, in the form
of Appendix 5.11(a)(ix), on matters related to the Communist Party Organization
and Labor Union.

                                   ARTICLE 15

                         PREFERENTIAL STATUS OF THE JVC

15.1 GENERAL

The Parties or the JVC (as may be appropriate in order to receive the necessary
approval) shall apply to obtain for the JVC and the Parties the benefits of the
most

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favorable applicable tax exemptions and reductions, and other incentives,
privileges and preferences which are now or in the future become obtainable
under PRC law or any treaties or international agreements to which the PRC is or
may become a party.

15.2 ENCOURAGED PROJECT AND HIGH-AND-NEW-TECHNOLOGY ENTERPRISE STATUS

(a)   The Parties acknowledge that the receipt by the JVC of the designation of
      an Encouraged Project and a Technologically Advanced and Innovative
      Enterprise and confirmation of its High-and-New-Technology Enterprise
      Status are an important factor to the success of this joint venture
      project. Both Parties confirm that, as of the date hereof, the axle
      business carried out by DAC is an encouraged project based on the relevant
      PRC laws and regulations.

(b)   In addition, DFL confirms that, as of date hereof, DAC has been designated
      as a High-and-New-Technology Enterprise by the Science and Technology
      Commission of Hubei Province. With DANA CORPORATION's technical support
      following the establishment of the JVC, both Parties believe that the JVC
      will be in a stronger position to be qualified for and maintain the
      High-and-New-Technology Enterprise status. Accordingly, after this
      Contract is signed, both Parties shall make every possible effort to
      assist the JVC in applying for and obtaining the High-and-New-Technology
      Enterprise status and other technology related qualifications where
      applicable (e.g., Technologically Advanced and Innovative Enterprise).

15.3 PREFERENTIAL TREATMENT

The Parties shall do their utmost individually and jointly and in a fair,
professional and ethical manner to ensure that the JVC receives the most
preferential treatment that can be obtained for the JVC pursuant to the laws and
regulations of the PRC, and so long as it is not detrimental to the JVC, also
for the DFL, DANA and DANA CORPORATION under the laws applicable to them.

                                   ARTICLE 16

                TAXES, FINANCE, AUDIT AND DISTRIBUTION OF PROFIT

16.1 COMPANY TAXES

(a)   The JVC shall pay taxes in accordance with the stipulations of relevant
      PRC laws and regulations taking into consideration the various
      preferential tax and financial treatments given by the PRC government
      authorities to Sino-foreign equity joint venture companies, including
      those which the relevant PRC laws and regulations provide for
      technologically advanced and innovative enterprises and/or
      high-and-new-technology enterprises (if the JVC is designated as such), as
      well as the various types of preferential tax and financial treatment
      given by the Hubei Provincial Government, Xiangfan Municipal Government or
      other local government to Sino-foreign equity joint ventures.

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(b)   Various taxes, duties or other levies and charges to be paid in the PRC
      shall be paid in RMB.

16.2  INDIVIDUAL INCOME TAX

The JVC shall withhold and turn-over to the relevant authorities individual
income tax in accordance with the Individual Income Tax Law of the PRC and other
relevant individual income tax rules of the PRC.

16.3  ACCOUNTING SYSTEM AND SYSTEM OF INTERNAL CONTROLS

(a)   The JVC shall:

      (i)   adopt the internationally practiced accrual basis of accounting and
            the debit and credit method for bookkeeping in accordance with the
            relevant PRC laws and regulations;

      (ii)  submit the JVC's accounting system and procedures to the Board for
            its approval, and after the Board's approval file the same for the
            record with the local department of finance and the tax authorities;

      (iii) prepare complete, accurate and appropriate financial and accounting
            books and records satisfactory to both Parties and the Board in
            accordance with:

            (A)   the Enterprise Accounting System issued by the Ministry of
                  Finance of the PRC;

            (B)   other relevant laws and regulations; and

            (C)   the JVC may establish the JVC's financial systems based on its
                  actual circumstances and meeting the relevant PRC laws and
                  regulations while taking into account US GAAP as well as the
                  operating and financial procedures and requirements of DFL and
                  of DANA CORPORATION.

      (iv)  prepare financial statements in accordance with the relevant PRC
            laws and regulations and in RMB as the JVC's official financial
            statements following local PRC statutory requirements (PRC FINANCIAL
            STATEMENTS) that are:

            (A)   true and complete and fairly represent the financial position
                  of the JVC as of the date of each statement and the results of
                  operations for the fiscal period covered;

            (B)   prepared according to the JVC's accounting system and
                  procedures, relevant PRC laws and regulations, the particular
                  circumstances of the JVC and international accounting
                  standards; and

            (C)   prepared in Chinese and English.

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      (v)    convert the JVC's financial statements into such financial
             statements (including a balance sheet, profit and loss statement,
             and statement of cash flows) meeting US GAAP (US GAAP FINANCIAL
             STATEMENTS) in English and in US$ to satisfy DANA CORPORATION's
             financial requirements; the US GAAP Financial Statements will be
             prepared in a form acceptable under US GAAP and any related laws
             and regulations of the United States of America; the US GAAP
             Financial Statements will be derived from with the PRC Financial
             Statements;

      (vi)   adopt a fiscal year beginning on January 1 and ending on
             December 31 of each year; the first financial year of the JVC shall
             begin on the date of issuance of the JVC's business license and end
             on December 31 of the same year; the last financial year of the JVC
             shall begin on January 1 of the year in which the Company Term
             expires or the JVC is terminated and end on the date of the said
             expiry or termination;

      (vii)  make and keep all accounting records, vouchers, and books, in
             Chinese and provide copies in a timely fashion to each Party and
             the Board, if requested;

      (viii) prepare and maintain all financial statements and reports in
             English and Chinese; and

      (ix)   require the General Manager and the CFO (as defined in the
             succeeding paragraph) to approve and sign all important financial
             statements and reports.

(b)   The Deputy General Manger of the JVC in charge of finance (the CFO) will
      be responsible for the financial management of the JVC. The CFO will:

      (i)   organize the compilation of financial statements;

      (ii)  formulate the accounting system and procedures to be adopted by the
            JVC and submit a recommendation to the Board for approval as soon as
            possible after the establishment of the JVC;

      (iii) prepare and submit to the Parties and the Board a set of financial
            statements conforming to the guidelines established by the Parties.
            Such financial statements shall include balance sheet, profit and
            loss statement and cash flow statement:

            (A)   every month, within a timetable established by the Parties,
                  prepare the JVC's financial statements and convert such
                  financial statements into the US GAAP Financial Statements for
                  DANA CORPORATION's use;

            (B)   every quarter, within fifteen (15) days of the end of each
                  quarter, submit the JVC's financial statements prepared based
                  on the requirements of local PRC statutory requirements and
                  convert such financial statements into the US GAAP Financial
                  Statements for DANA CORPORATION's use; and

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            (C)   every year, within 30 days of the end of the JVC's fiscal
                  year, submit the JVC's financial statements prepared based on
                  the requirements of local PRC statutory requirements and
                  convert such financial statements into the US GAAP Financial
                  Statements for DANA CORPORATION's use.

      (iv)  prepare and submit supplemental information and analysis regarding
            the financial matters and internal controls of the JVC, that may be
            requested by the Board, a Party or its advisors from time to time.

      (v)   implement and maintain a system of effective internal controls over
            the accounting records and financial reporting which is prepared
            based on DFL's current system with improvements reasonably required
            by DFL or DANA, including such controls, procedures and
            certifications to meet the requirements of "Sarbanes-Oxley" and any
            other laws, rules, or regulations applicable to either DFL, DANA or
            DANA CORPORATION. In the event of any conflict between DANA's or
            DANA CORPORTION'S requirements and DFL's requirements, the Board
            shall determine how to reconcile the conflicting requirements.

(c)   The JVC shall:

      (i)   use the RMB as the unit of account in its financial accounting;

      (ii)  record in the currency of actual receipt and payment cash, bank
            deposits, foreign currency loans as well as creditors' rights,
            debts, income and expenses;

      (iii) treat exchange gains and losses arising from exchange rate
            differences:

            (A)   in the PRC Financial Statements, in accordance with the
                  accounting treatment for foreign currency transactions
                  announced by the Ministry of Finance of the PRC; and

            (B)   in the US GAAP Financial Statements, in accordance with SFAS
                  No. 52 Foreign Currency Transaction and SFAS No. 133.
                  Accounting for Derivative Instruments and Hedging Activities.

(d)   The JVC shall:

      (i)   prepare its tax returns following applicable PRC laws and
            regulations; the CFO will supervise the preparation of the tax
            returns and the General Manager or other appropriate manager(s) will
            approve and sign the returns;

      (ii)  prepare and furnish to DFL any information needed for the
            preparation of any tax returns and statements that are required by
            the State and local laws of the PRC; the information will, include
            but not be limited to certified copies of government receipts for
            income taxes paid in the PRC;

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      (iii) prepare and furnish to DANA and DANA CORPORATION any information
            needed for the preparation of any tax returns and statements that
            are required by the laws of the Republic of Mauritius and the
            federal and state laws of the United States of America; the
            information will, include but not be limited to certified copies of
            government receipts for income taxes paid in the PRC;

      (iv)  provide in a timely manner any information required for the filing
            or audit of any tax return by the relevant authorities of the PRC;
            and

      (v)   provide in a timely manner any information required for the filing
            or audit of any tax return by relevant federal and state authorities
            of the United States of America.

16.4  BANK ACCOUNTS

The JVC shall open and maintain separate RMB account(s) and foreign exchange
account(s) at banks that are authorized to provide financial services in the PRC
to a Sino-foreign equity joint venture. The banks with which the JVC maintains
its account shall oversees the deposit and payment of foreign exchange. After
approval by the SAFE (if such approval is at any time required), the JVC may
also open foreign exchange accounts with financial institutions outside the PRC.

16.5  AUDIT

(a)   The Board shall engage an internationally recognized and PRC qualified
      accounting firm to be the JVC's auditor and to examine and verify the
      JVC's financial accounting. The scope of audit performed by the JVC's
      auditor will comply with Chinese GAAP. The auditor will prepare a separate
      report complying with the US GAAP which is converted from the report
      complying Chinese GAAP. The results of the auditor's examination will be
      reported to the Board and the General Manager. The JVC shall submit to the
      Parties and to each director the audited annual accounts within the
      shortest time period practicable after the end of the fiscal year (subject
      to the stipulated time table for issuing the audit report by the auditor
      jointly engaged by the Parties), together with the audit report of the
      auditor. The JVC shall pay the cost of the audit.

(b)   A Party may engage another auditor registered in the PRC or another
      country to audit the JVC's accounts at a time that is convenient to the
      JVC. However, such audit shall be limited to once a year unless the
      results of such audit are significantly different from that conducted by
      the JVC's auditor and accepted by the Board. Additionally, either Party
      may from time to time have its appointed audit function audit the JVC's
      accounts, processes and system of internal controls, or any portion
      thereof. The JVC shall provide the books and records of the JVC and shall
      provide the necessary office space and facilities and make the relevant
      JVC personnel available to enable the examination to be carried out
      effectively. The Party who requested the audit shall:

      (i)   request that the auditor to enter into a confidentiality agreement
            with the JVC;

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      (ii)  report the results to the Board, the General Manager and the JVC's
            auditor; and

      (iii) pay the cost of the audit, unless the results of the audit overall
            are significantly different from that conducted by the JVC's auditor
            and are accepted by the Board, in which case the JVC shall pay the
            cost of the audit. Subsequently, the Board shall take corrective
            measures to avoid the occurrence of any significant discrepancy in
            the JVC's accounts in the future.

      For the purpose of this Article 16.5(b), "SIGNIFICANTLY DIFFERENT" or
      "SIGNIFICANT DISCREPANCY" shall mean any discrepancy exceeding ten percent
      (10%) for any single item or five percent (5%) overall for any financial
      figures or a significant non-compliance with the applicable laws and
      regulations.

16.6  CONTRIBUTIONS TO THE THREE FUNDS

(a)   The JVC shall set aside from its after tax profits the reserve fund, the
      enterprise development fund and the bonus and welfare fund for staff and
      workers (the THREE FUNDS) in accordance with the stipulations in the Joint
      Venture Law. The proportion to be set aside annually to the Three Funds
      shall be fifteen percent (15%) in the aggregate of the after-tax profits
      in any year unless the Board discusses and decides a different proportion
      according to the business situation of the JVC. When the cumulative
      aggregate of the funds in the reserve fund and enterprise development fund
      equals fifty percent (50%) of the registered capital of the JVC, the JVC
      need not make further allocations to these two funds. The JVC shall place
      all money contributed to the three funds maintained by the JVC with
      internationally recognized banks or financial institutions in the PRC
      providing the best obtainable terms.

(b)   The reserve fund may be used to make up losses of previous years, and,
      after approval by the Board and approval by the Approval Authority, may
      also be used to increase the registered capital of the JVC to expand
      production and business operations.

16.7  DISTRIBUTION OF PROFITS AND DIVIDEND POLICY

(a)   ***

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(b)   ***

      (i)   ***

      (ii)  ***

      (iii) ***

      (iv)  ***

(c)   Any remaining After-tax Profits of the JVC, after annual profit
      distribution has been made pursuant to the provisions of Article 16.7(a)
      above, may be used by the JVC for re-investment or for such other purposes
      that are conducive to the business and operations of the JVC, or may be
      further distributed to the Parties, as determined by the Board.

(d)   Profits shall not be distributed before the losses of one or more previous
      years have been made up. Remaining profits from previous years may be
      combined and distributed together with those of the current year.

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(e)   The Board shall set an appropriate date of distribution for After-tax
      Profits to be distributed pursuant to the provisions of Article 16.7(a)
      above, which shall not be later than thirty (30) days after the audit of
      the JVC's financial statements for the previous fiscal year has been
      completed in accordance with the relevant PRC law and such audit has been
      approved by the Board. The JVC shall pay the dividends on the date set by
      the Board.

(f)   Distributable profits shall be calculated in RMB. The JVC shall pay DFL
      any dividend to be distributed to DFL in RMB and shall pay DANA any
      dividend to be distributed to DANA in US$. The JVC shall, at the request
      of DANA, convert any RMB dividend to be distributed to DANA into US$ and
      remit the same out of China in accordance with the then applicable
      regulations governing the payment of foreign exchange.

      To the extent the JVC has US$ in its accounts the exchange rate to be used
      for conversion of RMB into US$ shall be the Exchange Rate on the date of
      payment set by the Board according to Article 16.7(e) from the bank where
      the JVC keeps its foreign exchange account. To the extent the JVC has to
      purchase US$ to meet DANA's request to convert dividends into US$, the
      exchange rate applicable for such conversion and remittance outside of the
      PRC shall be the bank's actual US$ selling rate on the date of payment as
      set by the Board according to Article 16.7(e) from the bank where the JVC
      keeps its foreign exchange account.

(g)   Each Party shall bear all banking charges (including without limitation
      charges for currency conversion (if any) and/or remittance of payment) in
      connection with the payment of distributable profits to such Party.

(h)   In accordance with the relevant laws and regulations of the PRC, DANA's
      share of the profits of the JVC shall be remitted abroad to DANA free from
      any withholding taxes, fees and/or other government charges.

16.8  ACCOUNTS BETWEEN THE PARTIES AND THE JVC

(a)   Unless otherwise provided in a specific agreement, the JVC shall pay a
      Party, or a Party's Affiliate, no later than:

      (i)   except otherwise agreed, thirty (30) days of the later of the
            delivery or invoice date for goods, or services, or

      (ii)  the date a payment is due under this Contract or that specific
            agreement.

(b)   Unless otherwise provided in a specific agreement, each Party, and its
      Affiliates, shall pay the JVC or the other Party, or its Affiliates, no
      later than:

      (i)   thirty (30) days of the later of the delivery or invoice date for
            goods or services, or

      (ii)  the date a payment is due under this Contract or that specific
            agreement.

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(c)   The provisions of (a) and (b) above notwithstanding, the JVC and DFL shall
      pay each other in cash, or other immediately available funds, for Products
      and components for Products that they purchase from each other, no later
      than thirty (30) days after the later of the delivery or invoice date,
      unless otherwise provided in a specific agreement. For the avoidance of
      doubt, any payment by DFL to the JVC for the purchase of any axle products
      shall be made in accordance with the relevant provision of the Long Term
      Supply Agreement.

(d)   If the JVC or a Party or its Affiliate, as relevant, is not paid by the
      other Party, its Affiliate, or the JVC as relevant in accordance with this
      Article, it may, after notice to the non-payer demand payment, take any
      actions that it deems necessary to encourage or obtain payment, including,
      but not limited to:

      (i)   stopping performance under that specific agreement,

      (ii)  setting-off the amount not paid from its obligations to the
            non-payer, and

      (iii) taking any other action permitted under PRC law short of referring
            such matters to arbitration or litigation, which action may be taken
            only after the senior management of each of the JVC and the relevant
            Party have met but still fail to resolve the matter with regard to
            non-payment.

(e)   If the JVC or a Party, or a Party's Affiliate, fails to make a payment on
      the date referred to in this Article, it shall pay to the party entitled
      to receive the payment, interest at a rate of four percent (4%) above the
      short-term (less than 6 months) unsecured lending rate of Bank of China in
      effect at that time, on the unpaid amount until payment in full is made.

                                   ARTICLE 17

                                FOREIGN EXCHANGE

17.1  GENERAL

(a)   The JVC shall conduct all foreign exchange matters in accordance with
      relevant PRC foreign exchange laws and regulations.

(b)   The JVC shall apply for and shall be entitled to receive a FERC, in
      accordance with relevant PRC regulations.

17.2  FOREIGN EXCHANGE REQUIREMENTS OF THE JVC

(a)   Subject to the relevant PRC laws and regulations, the foreign exchange
      funds of the JVC, including, but not limited to foreign exchange capital
      invested and foreign currency loans, shall be freely transferable into the
      PRC and deposited in the designated foreign exchange account or accounts
      of the JVC. Subject to the provisions of this Article 17, the JVC shall
      pay all foreign exchange payments out of the above-mentioned foreign
      exchange accounts.

(b)   Unless otherwise specified in this Contract or in contracts entered into
      by the

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      JVC, all payments by the JVC to DANA or DANA CORPORATION and to any
      expatriate employees of the JVC shall be made in US$, or in another freely
      convertible currency as DANA or DANA CORPORATION or such expatriate
      employees may determine, and all payments by the JVC to DFL and to PRC
      enterprises or nationals shall be made in RMB. The determination of the
      applicable exchange rate between RMB and US$ or such other freely
      convertible currency shall be made based on the principle set forth in
      Article 16.7(f) above.

17.3  APPLICABLE FOREIGN EXCHANGE RATE

Unless provided otherwise herein or in other agreements, the foreign exchange
rate applicable to the conversion of RMB to foreign currency or vice versa will
be the median of the buy and sell rates quoted by the People's Bank of China on
the date the transaction occurs.

17.4  USE OF FOREIGN EXCHANGE

(a)   The Board shall have the right to stipulate the priorities of using the
      foreign exchange. In the absence of any stipulation by the Board, the JVC
      shall use its foreign exchange in accordance with the following order of
      priorities:

      (i)    any priority payment in foreign exchange as decided by the Board;

      (ii)   payment of interest on and repayment (when due) of principal of
             foreign exchange loans, if any;

      (iii)  payment for imported materials, machinery and equipment,
             replacement parts and components for machinery and equipment and
             services required by the JVC, and other production and overhead
             costs denominated in foreign exchange;

      (iv)   payment of technology and know-how royalties and technical
             assistance fees to DANA CORPORATION;

      (v)    payment of wages, allowances and benefits of expatriate personnel
             of the JVC and the expenses of the JVC personnel while traveling
             abroad on JVC business;

      (vi)   payment to DANA of its share of the profits of the JVC;

      (vii)  repatriation of DANA's capital on the capital becoming payable to
             DANA; and

      (viii) other payments required to be made in foreign exchange.

(b)   The foreign exchange obligations for each item in paragraphs (i) through
      (v) must be fully satisfied for a given year before any foreign exchange
      may be expended on a subsequent item, and any foreign exchange obligations
      under any item which are not fully satisfied in a given year will be
      carried forward to the following year(s) until they are satisfied.

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(c)   To the extent that the JVC does not have a sufficient amount of foreign
      exchange, the JVC shall be entitled to purchase in the relevant domestic
      markets such amount of foreign exchange as the JVC needs to comply with
      its contractual obligations according to the relevant laws and regulations
      of the PRC on foreign exchange administration.

                                   ARTICLE 18

                                    INSURANCE

18.1  GENERAL

The JVC shall purchase various types of insurance from insurance companies
permitted by PRC law to provide insurance coverage to Sino-foreign equity joint
ventures.

18.2  TYPES OF COVERAGE

The exact types of coverage, the value and the term of insurance shall be
discussed and decided at a meeting of the Board in accordance with the
recommendation of the General Manager based on the practice and legal
requirements in the PRC as well as on international practice for similar types
of operations. The coverage will include adequate property and business
interruption insurance covering the Factories (building and contents) and other
first party risks of the JVC. The JVC shall also maintain product liability
insurance, general liability insurance, third party liability insurance and
other relevant insurance coverage in order to protect the JVC, its employees,
agents and other appropriate parties from claims.

                                   ARTICLE 19

                   REPRESENTATIONS, WARRANTIES AND INDEMNITIES

19.1  REPRESENTATIONS AND WARRANTIES OF DFL

DFL represents and warrants the following:

(a)   DFL is a limited liability Sino-foreign joint venture duly established and
      validly existing as a legal person under the laws of the PRC;

(b)   DFL has full legal right, power and authority to execute this Contract and
      all contracts and documents referred to in this Contract to which DFL is a
      party, and to observe and perform its obligations under this Contract and
      those contracts and documents;

(c)   DFL's representative whose signature is affixed hereto and to all
      contracts and documents referred to in this Contract to which DFL is a
      party, has been fully authorized to sign this Contract and those contracts
      and documents pursuant to a valid power of attorney, a copy of which has
      been provided to DANA; and

(d)   DFL has obtained all consents, approvals, authorizations and taken all
      other actions necessary to validly execute this Contract and all of the
      contracts and documents referred to in this Contract to which DFL is a
      Party and to observe

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      and perform its obligations under this Contract and those contracts and
      documents.

19.2  REPRESENTATIONS AND WARRANTIES OF DANA

DANA represents and warrants as follows:

(a)   DANA is a Mauritius corporation duly established and validly existing and
      in good standing under the laws of the Republic of Mauritius;

(b)   DANA has full legal right, power and authority to execute this Contract
      and all of the contracts and documents referred to in this Contract and to
      which DANA is a party and to observe and perform its obligations under
      this Contract and those contracts and documents;

(c)   DANA's representative whose signature is affixed hereto and to all
      contracts and documents referred to in this Contract to which DANA is a
      party, has been fully authorized to sign this Contract and those contracts
      and documents pursuant to a valid power of attorney, a copy of which has
      been provided to DFL; and

(d)   DANA has obtained all consents, approvals, authorizations and taken all
      other actions necessary to validly execute this Contract and all of the
      contracts and documents referred to in this Contract to which DANA is a
      party, and to observe and perform its obligations under this Contract and
      those contracts and documents.

19.3  FURTHER WARRANTIES

Each Party warrants to the other Party that it undertakes to cause its employees
and the employees of its Affiliates and the JVC to adhere to high ethics
standards and to comply with all applicable laws and regulations.

19.4  SURVIVAL

The foregoing representations and warranties of each of the Parties shall
survive the execution and delivery of this Contract and the establishment of the
JVC.

19.5  INDEMNIFICATION BY DFL

Notwithstanding any other provision of this Contract and subject to the terms
and conditions of this Article 19.5, DFL agrees to reimburse, indemnify and hold
harmless the JVC and DANA and DANA's Affiliates from and against any and all
claims, actions, deficiencies, assessments, liabilities, losses, damages, costs,
expenses, judgments and settlements, including reasonable legal fees, of any
kind relating to or arising out of or in connection with or incidental to any
breach of any representation or warranty of DFL under this Contract or the
failure of DFL to perform any of its obligations under this Contract or in
connection with any liability resulting therefrom which results in losses to the
JVC or DANA or DANA's Affiliates.

19.6  INDEMNIFICATION BY DANA

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Notwithstanding any other provision of this Contract and subject to the terms
and conditions of this Article 19.6, DANA agrees to reimburse, indemnify and
hold harmless the JVC and DFL and DFL's Affiliates from and against any and all
claims, actions, deficiencies, assessments, liabilities, losses, damages, costs,
expenses, judgments and settlements, including reasonable legal fees, of any
kind relating to or arising out of or in connection with or incidental to any
breach of any representation or warranty of DANA under this Contract or the
failure of DANA to perform any of its obligations under this Contract or in
connection with any liability resulting therefrom which results in losses to the
JVC or DFL or DFL's Affiliates.

                                   ARTICLE 20

                     NON-COMPETITION AND FURTHER COOPERATION

20.1  NON-COMPETITION

(a)   Subject to Article 20.2, neither DFL nor DANA, DANA CORPORATION nor their
      Affiliates, may, other than as a party to this Contract, during the term
      of this Contract (including any extensions), directly or indirectly, as
      investors, co-venturers, technology licensors, technology licensees,
      agents, distributors, consultants, or otherwise:

      (i)   establish, acquire, operate or maintain a manufacturing plant in the
            PRC for Commercial Vehicle axle products or spare parts and
            components for Commercial Vehicle axle products, or

      (ii)  design, develop, produce, or assemble in the PRC Commercial Vehicle
            axle products for use in the PRC, or, market or sell in the PRC
            Commercial Vehicle axle products or spare parts and components for
            Commercial Vehicle axle products manufactured in the PRC other than
            as expressly provided in this Contract.

20.2  CLARIFICATIONS, CONDITIONS AND EXCEPTIONS

(a)   The following involvement and/or activities of DFL shall not be deemed as
      a breach of the provisions of Article 20.1:

      (i)   DFL's involvement and/or activities in the Commercial Vehicle axle
            business of Liu Zhou Motor Company Limited within the first two (2)
            years after the Establishment Date, provided, however, that this
            exception shall expire two (2) years after the Effective Date. The
            Parties shall seek a solution for such business during such two (2)
            year time period.

(b)   The following involvement and/or activities of DANA shall not be deemed as
      a breach of the provisions of Article 20.1:

      (i)   Any of DANA's or DANA CORPORATION's involvement and/or activities in
            the light vehicle axle business, outdoor power equipment axle
            products and/or off-highway axle products;

      (ii)  Any of DANA's or DANA CORPORATION's involvement and/or

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            activities within the permitted scope set forth in Article 9.3;

      (iii) Any of DANA's or DANA CORPORATION's involvement and/or activities in
            the Commercial Vehicle axle and specialty vehicle axle products made
            for export; and

      (iv)  Any direct sale of any axle products by DANA CORPORATION to the JVC.

20.3  FOREIGN ACTIONS

If DANA, DANA CORPORATION or any of their Affiliates outside of the PRC acquires
or merges (OVERSEAS M&A) with an entity outside the PRC (the EXEMPTED TARGET)
and the Exempted Target has an Affiliate in the PRC that engages in the design,
production, assembly, manufacture, marketing or sale of Commercial Vehicle axle
products and/or specialty vehicle axle products (the COMPETING BUSINESS), DANA
or DANA CORPORATION shall, immediately after the closing of its Overseas M&A,
inform DFL and the JVC such Overseas M&A and carry out discussions with the JVC
for the sale of the Competing Business by DANA or DANA CORPORATION to the JVC
for the same price DANA or DANA CORPORATION has paid for the Competing Business.
If the JVC is not interested in buying the Competing Business from Dana or DANA
CORPORATION for the same price DANA or DANA CORPORATION has paid therefor, DANA
or DANA CORPORATION shall, within a period of two (2) years from the closing of
the Overseas M&A, dispose of or sell the Competing Business to any third party.
The JVC shall have the right of first refusal regarding any proposed sale by
DANA or DANA CORPORATION of the Competing Business to any third party. During
the time starting from the closing of the Overseas M&A to the closing of DANA's
final disposal of or the sale of the Competing Business to the JVC or a third
party (as the case may be), which period shall not exceed two (2) years, (i) the
non-competition obligations under Article 20.1 shall not apply to DANA, DANA
CORPORATION and/or any of their Affiliates with respect to the Exempted Target
and its Affiliates, and (ii) neither DANA nor DANA CORPORATION shall provide
additional technical or market support to the Competing Business but may provide
financial support to the Competing Business only for the purpose of maintaining
the business and operations of the Competing Business at the level existing as
of the closing of Overseas M&A.

20.4  INCONSISTENT RELATIONSHIPS

Except as provided in Article 20.3 above, the Parties shall each, within a
commercially reasonable time frame, terminate or transfer to the JVC any
agreement with any third party relating in any way to the production or sale of
Commercial Vehicle axle products in the PRC that is or could be inconsistent
with the provisions of this Article 20.

20.5  FURTHER COOPERATION

Both Parties agree that the JVC shall, within three (3) years from the
Establishment Date, develop a design and manufacturing capability with regard to
various types of Commercial Vehicle axle systems and modules, including drive
axles and non-driving

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axles, asbestos-free braking system, braking control system (ABS & EBS) and
suspension system. Notwithstanding the provisions of the preceding sentence, DFL
shall still be entitled to, independently or in co-operation with a third party,
develop the business on braking systems. The JVC will support DFL with regard to
its plan on braking system development, and is willing to explore the
possibility of merging the JVC's braking system business into the company to be
established by DFL.

Both Parties agree that they will consider including driveshafts in the JVC as a
next step in developing their relationship. DFL would grant DANA the right to
match any offers received by DFL for the acquisition, joint venture or transfer
of DFL's universal joint and driveshaft operations and would agree to contact
DANA first in the event DFL decides at any time that it wishes to sell or joint
venture such operations.

20.6  PURSUING OF FUTURE BUSINESS OPPORTUNITIES

Notwithstanding the provisions of this Article 20:

(a)   The JVC shall submit a five-year business development plan to the Board
      for approval.

(b)   The management of the JVC shall review and modify such business plan as
      approved by the Board each year and shall submit the revised business plan
      to the Board for approval.

(c)   If any prospective project has been removed from the five-year business
      development plan by the Board after its review of the annual revision by
      the management of the JVC, or the Board is otherwise unwilling to proceed
      with any project proposed by either Party, that Party may, after
      submitting a notice to the Board, pursue such prospective project on its
      own or with any other partner.

(d)   That Party shall consult with the JV on the progress of development in
      such project. If the JVC still does not want to pursue such project, such
      Party can continue pursuing such project on its own.

(e)   If, in the future, the JVC becomes interested in participating in such
      project, such Party will be willing to discuss with the JVC on the
      possibility of merging such project into the JVC's operations.

(f)   If both Parties agree that it may be feasible to merge such project into
      the JVC's operations, they will begin to negotiate the terms and
      conditions of the proposed merger plan.

                                   ARTICLE 21

                                 CONFIDENTIALITY

21.1  CONFIDENTIALITY OBLIGATIONS OF THE PARTIES

(a)   Each Party shall, and shall cause its Representatives to:

      (i)   treat the Confidential Information relating to the other Party
            and/or

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            the other Party's Affiliates and/or the JVC as strictly
            confidential; and

      (ii)  not disclose such Confidential Information to any other Person;

      save as otherwise provided in this Contract.

(b)   Each Party shall not, and shall procure that its Representatives shall not
      use Confidential Information relating to the other Party and/or or the
      other Party's Affiliates and/or the JVC for any purpose other than as
      specifically authorized under this Contract.

(c)   The confidentiality obligations contained herein do not apply to
      Confidential Information or such part of it:

      (i)   where the disclosing Party, or its Affiliate(s) has agreed in
            writing to the relevant disclosure or use; or

      (ii)  as is or becomes publicly available, other than as a result of
            breach of any obligation of confidentiality owed by a Party or its
            Representatives to the other Party.

(d)   A Party shall be exempted from the obligations of confidentiality in this
      Contract in respect of Confidential Information or such part of it:

      (i)   that was already properly and lawfully in its possession prior to
            disclosure in connection with this Contract; or

      (ii)  which subsequently properly and lawfully comes into its possession
            from a third party with the right to disclose it, except that where
            such Confidential Information is in its possession, or comes into
            its possession, subject to any other obligation of secrecy, a Party
            shall be exempted only to the extent that it is permitted to use or
            disclose the Confidential Information pursuant to such other
            obligation of secrecy.

(e)   For the purpose of the provisions of Article 21.1(c) and Article 21.1(d),
      disclosures made to a Party, which are specific shall not be deemed to be
      within the foregoing exceptions, merely because they are embraced by
      general disclosures which are in the public domain. In addition, any
      combination of features shall not be deemed to be within the foregoing
      exceptions merely, because the individual features are in the public
      domain, but shall be deemed to be within the foregoing exceptions only if
      the combination itself and its principle of operation are in the public
      domain.

(f)   A Party or its Representatives may disclose Confidential Information
      relating to the other Party or the other Party's Affiliates:

      (i)   to a Party, a Representative of the Party or a Representative of a
            disclosing Party, who is directly concerned with the Contract and
            whose knowledge of such Confidential Information is required for the
            implementation of the Contract; or

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      (ii)  to a Person not referred to in paragraph (i) above who is directly
            concerned with the Contract and whose knowledge of such Confidential
            Information is essential to the implementation of the Contract.

(g)   Each Party shall limit the access to Confidential Information to
      Representatives or Persons who have accepted an obligation of secrecy no
      less stringent than set forth in this Contract. In the case of employees,
      such obligation which shall be included in the labor contract for the
      employees, shall be effective, so far as legally possible, both during and
      after the period of their employment. Each Party shall use its best
      endeavours to ensure that such Representatives or Persons adhere to the
      obligation of confidentiality. In the event of a breach of the secrecy
      obligation by such Representatives of a Party or Persons in which such
      Party has advance knowledge thereof but fails to take any preventive
      measures, such Party shall be jointly liable with such Representatives or
      Persons. The Party which originally disclosed such Confidential
      Information shall be entitled to take legal action with respect to the
      confidentiality obligation under this Contract.

(h)   Each Party shall be entitled, at any time and from time to time, to
      withhold disclosure of any further Confidential Information until further
      undertakings of confidentiality have been entered into. The Parties
      anticipate that further restrictions may be imposed in relation to certain
      technical information of DANA which is of particularly high value
      including further restrictions on dissemination and copying. Such
      restrictions will be stipulated in more detail in the Technology and
      Know-How License Contract.

(i)   On termination of the Contract, each of the Parties shall and shall
      procure that its Representatives, and the Persons to which the Party or
      its Representatives have disclosed Confidential Information, shall:

      (i)   immediately return to the disclosing Party or destroy any and all
            materials, including any notes, analysis or memoranda prepared by
            it, containing Confidential Information relating to the disclosing
            Party or the disclosing Party's Affiliates and all copies thereof;
            and

      (ii)  immediately delete all such Confidential Information, including any
            back-up copies, from any computer, word processor or other
            electronic device containing Confidential Information; and

      (iii) continue to be bound by the undertaking of confidentiality and
            non-disclosure set out in Articles 21.1(a) and (b) of this Contract
            and not use Confidential Information relating to the other Party
            and/or the other Party's Affiliates for any purpose whatsoever. Such
            undertaking of confidentiality with regard to Confidential
            Information (including technical information) shall be limited to a
            period of ten (10) years after the termination of this Contract.
            Technical information shall include all information relating to any
            process involved in the manufacture of any products manufactured or
            intended to be manufactured by the JVC, or any applications of those
            products, including without limitation process and application
            know-how,

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            equipment lists and information marked as or indicated to be
            technical.

(j)   In case a Party is no longer party to the Contract such Party shall and
      shall procure that its Representatives and the Persons, to which the Party
      or its Representatives have disclosed Confidential Information, shall
      comply with Article 21.1(i), with the exception that with regards to
      Article 21.1(i)(iii), such undertaking of confidentiality shall be limited
      to ten (10) years from the date after such Party is no longer a party to
      the Contract.

21.2  CONFIDENTIALITY OBLIGATIONS OF THE JVC

The JVC shall:

(a)   cause its personnel, agents and subcontractors to be bound by and comply
      with the obligations set out in this Article 21; and

(b)   include in all labor or services contracts signed by JVC personnel an
      undertaking of secrecy and non-use, in form and substance satisfactory to
      both Parties.

                                   ARTICLE 22

                      DURATION OF THE EQUITY JOINT VENTURE

22.1  COMPANY TERM, TERM OF THIS CONTRACT AND SURVIVAL

(a)   The term of the JVC (COMPANY TERM) shall be 50 years starting from the
      date the JVC's amended business license is issued by the SAIC.

(b)   The effective term of this Contract shall begin when it is executed by the
      Parties and approved by the Approval Authority, and shall end when the
      Company Term ends, or upon dissolution of the JVC (if this Contract is
      terminated early).

(c)   Articles 5.4, 19.4 to 19.6, 21, 22.1(c), 27 and 28 will survive the
      termination of this Contract.

22.2  EXTENSION OF THE COMPANY TERM

(a)   At least two (2) years before the Company Term expires, the Parties shall
      hold consultations to discuss the extension of the Company Term. If the
      Parties agree to extend the Company Term, an application for the extension
      will be submitted to the Approval Authority (or the relevant authority)
      for approval, so that approval may be obtained not less than six (6)
      months before the Company Term expires. Any extension of the term approved
      shall be registered with the SAIC.

(b)   Dissolution of the JVC upon early termination or at expiration of the
      Company Term is subject to the provisions of Articles 23 through 25.

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                                   ARTICLE 23

                  EXPIRATION, EARLY TERMINATION AND DISSOLUTION

23.1  EVENTS OF EARLY TERMINATION AND EXPIRATION

The JVC may be dissolved and this Contract terminated in accordance with Article
23.2 if any of the following events occurs:

(a)   the JVC has incurred heavy losses and is unable to continue operations
      (for purposes of this Article 23.1(a) the term "heavy losses" shall mean
      that the accumulated losses of the JVC have reached fifty percent (50%) or
      more of the registered capital of the JVC);

(b)   the JVC is unable to continue operations due to the occurrence of an Event
      of Force Majeure, as provided in Article 26.3;

(c)   the JVC is unable to obtain or maintain its desired purpose and objectives
      of operation as stated in this Contract and the Feasibility Study Report;

(d)   a Party declares itself, or is declared, bankrupt;

(e)   the Parties unanimously agree to early dissolution of the JVC;

(f)   the Board fails to meet twice and, subsequently the Parties also fail to
      meet, or the Board fails to meet after the Parties have met, all as
      provided in Article 11.6;

(g)   the JVC ceases for a period of six (6) consecutive months to:

      (i)   have the right to maintain foreign exchange bank account(s), unless
            such foreign exchange bank account(s) is(are) no longer required, or

      (ii)  have access to sufficient foreign exchange to perform its foreign
            exchange obligations, including the inability to pay any amounts
            owed to DANA in US$ or other freely convertible foreign exchange
            acceptable to DANA;

(h)   a Party has:

      (i)   materially breached this Contract or any Ancillary Contracts,

      (ii)  been given notice by the Non-breaching Party, and

      (iii) not timely remedied the breach, all as set forth in Article 24.1; or

(i)   if the Parties cannot agree to extend the Company Term six (6) months
      before the Company Term expires.

23.2  PROCEDURES FOR TERMINATION

(a)   If any of the events set out in Article 23.1 occurs, a Party may request
      that a special Board meeting be convened to discuss how to deal with the
      event. The

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      meeting will be held within sixty (60) days of the receipt of the request.

      At this special board meeting, the directors will engage in good faith
      discussions to find a way to continue the JVC, taking into account the
      JVC's operations, the current state and future outlook of the Commercial
      Vehicle axle market in the PRC and the economic impact that termination
      and liquidation of the JVC would have on each of the Parties. The
      directors will use their best efforts to find an acceptable solution that
      continues the JVC. If after good faith discussions, the directors are
      unable to find an acceptable way to continue the JVC, then each Party
      shall cause its directors to adopt by unanimous vote one of the following
      solutions:

      (i)   termination and liquidation of the JVC pursuant to Article 25;

      (ii)  sale of the JVC on a going concern basis to a third party or parties
            at a value to be agreed between the Parties and the third party
            purchaser(s); or

      (iii) other solutions acceptable to the Parties.

(b)   If the Board unanimously adopts one of the above solutions, the Chairman
      and Vice Chairman jointly, on behalf of the JVC, shall promptly give the
      Approval Authority, and any other government departments who must approve
      such solution, written notice of the solution adopted and request
      approval, and use its best efforts to obtain the approval. The solution
      adopted by the Board shall become effective after approval by the Approval
      Authority.

(c)   If the directors do not adopt any solution as required above, or the
      special Board meeting cannot be held within three (3) months of a Party's
      request for it pursuant to Article 23.2(a), or the solution adopted by the
      Board is not carried out to completion within six (6) months of the
      special Board meeting, then the JVC shall be terminated and liquidated
      pursuant to Article 25.

23.3  TECHNOLOGY LICENSE AFTER TERMINATION

(a)   In the event that the JVC is early terminated and dissolved after the JVC
      has been established for more than ten (10) years, or before the JVC has
      been established for more than ten (10) years but due to reasons primarily
      attributable to DANA, the JVC or its successor in interest (the SUCCESSOR
      TO THE JVC), shall continue to receive a license from DANA, on a
      non-exclusive basis, to use the technology and know-how licensed under the
      Technology and Know-How License Contract in accordance with the terms and
      conditions thereunder, provided that:

      (i)   none of the shareholder/equity holders of the Successor to the JVC
            (excluding DFL) is a competitor of DANA CORPORATION;

      (ii)  DFL is not and has not been in material breach of any provision of
            this Contract;

      (iii) the JVC, the Successor to the JVC and DANA CORPORATION have

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            entered into a novation agreement under which the Successor to the
            JVC is novated for the JVC as the licensee under the Technology and
            Know-How License Contract; and

      (iv)  the terms and conditions of the Technology and Know-How License
            Contract as so novated are identical to those of the Technology and
            Know-How License Contract, except that:

            (A)   the license shall be on a non-exclusive basis;

            (B)   the Successor to the JVC shall not have the right to use DANA
                  CORPORATION's trademarks on the products manufactured with
                  DANA CORPORATION's technology and know-how;

            (C)   DANA CORPORATION shall have no obligation to continue
                  providing updates or improvements to the licensed technology
                  and know-how; and

            (D)   the Successor to the JVC may, on a royalty free basis,
                  continue to use the technology and know-how already licensed
                  by DANA CORPORATION.

      Provided, however that if any termination is after 10 years or any
      termination before 10 years is solely attributable to DANA, then
      conditions (b)(i) and (b)(ii) above shall not apply.

                                   ARTICLE 24

                         BREACH AND PENALTIES FOR BREACH

24.1  BREACH

(a)   A Party (BREACHING PARTY) shall be deemed to be in breach of this Contract
      if:

      (i)   it fails to perform any of its material obligations under this
            Contract (including the Ancillary Contracts), or

      (ii)  any representation or warranty of the Party under this Contract is
            materially untrue;

(b)   In the event of a breach as defined in (a) above, the Non-breaching Party
      (the NON-BREACHING PARTY) may:

      (i)   give the Breaching Party written notice that it has breached this
            Contract and, if the breach is of a type that may be remedied,

      (ii)  demand that the breach be remedied within a reasonable time (not
            more than 90 days);

(c)   If the breach is not remedied within the specified time period or is not
      capable of being remedied, the Non-breaching Party may:

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      (i)   notify the Approval Authority that the Breaching Party has breached
            this Contract, and

      (ii)  request early dissolution of the JVC as provided in Article 23.

24.2  LIABILITY IN CASE OF BREACH

In the event of a breach of this Contract, the Breaching Party shall be liable
to the Non-breaching Party for all actual direct damages incurred as a direct
result of the breach of contract. The rights provided for in Article 24.1 are in
addition to any other remedies available to the Non-breaching Party. Termination
of this Contract in the exercise of the rights will not relieve a Party from any
obligations accrued to the date of termination or relieve the Breaching Party
from liability for damages to the Non-breaching Party for breach of this
Contract.

                                   ARTICLE 25

                           TERMINATION AND LIQUIDATION

25.1  APPOINTMENT OF THE LIQUIDATION COMMITTEE

(a)   Upon the Board's approval of early dissolution of the JVC pursuant to
      Articles 23.1 and 23.2, the JVC shall notify the Approval Authority to
      obtain approval for liquidation of the JVC. Within seven (7) days from the
      date of approval or from the expiration of the Company Term, the Board
      shall notify the relevant authorities as required by law. Within fifteen
      (15) days from the date of approval or the expiration of the Company Term,
      the Board shall appoint a Liquidation Committee.

(b)   The Liquidation Committee shall be composed of eight (8) members
      (including two Directors) appointed by the Board, of which 4 members
      (including one Director) shall be appointed by DFL, and 4 members
      (including the other Director) shall be appointed by DANA. The principles
      on the nomination and appointment of the directors of the Board set forth
      herein shall be applied to the nomination and appointment of the members
      of the Liquidation Committee and its two Directors.

(c)   Members of the Liquidation Committee may be directors or senior employees
      of the JVC, or other qualified persons, including accountants and lawyers
      qualified either in the PRC or abroad.

25.2  PRINCIPLES OF OPERATION OF THE LIQUIDATION COMMITTEE

(a)   Within ten (10) days of the appointment of the Liquidation Committee, the
      Liquidation Committee will notify in writing the creditors of the JVC to
      report the amounts the JVC owes the creditors. The Liquidation Committee
      will also publish announcements of the liquidation in newspapers in
      accordance with the relevant laws and regulations.

(b)   The Liquidation Committee will carry out its duties in accordance with the
      applicable laws, and in particular will:

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      (i)    conduct an overall inventory of the JVC's property, creditors'
             rights and liabilities;

      (ii)   prepare a balance sheet and property inventory;

      (iii)  value all the property of the JVC at fair market value;

      (iv)   prepare a liquidation plan;

      (v)    apply the assets of the JVC to satisfy the costs of the liquidation
             and the JVC's liabilities;

      (vi)   handle uncompleted business matters of the JVC;

      (vii)  pay and discharge taxes of the JVC as due;

      (viii) settle creditor's rights and debts;

      (ix)   prepare the liquidation completion report;

      (x)    seek of the approval of the JVC's liquidation plan and the
             cancellation of the JVC's registrations with the relevant
             government authorities;

      (xi)   represent the JVC in any civil litigation proceedings; and

      (xii)  carry out such other duties as are required of it by relevant laws
             and regulations.

(c)   The priority for the distribution of the JVC's assets shall be handled in
      accordance with PRC law.

(d)   The remaining assets of the JVC shall be distributed to the Parties in
      accordance with the ratio of their capital contributions; provided,
      however, that any property to be distributed to the Breaching Party may be
      used to pay for the damages sustained by the Non-breaching Party. Damages
      payable to DANA and DANA's share of any distribution shall be paid in US$,
      subject to the principle on foreign exchange conversion as set forth in
      Article 16.7(f) above. The Parties may elect to receive their respective
      share of any distribution of assets in kind.

                                   ARTICLE 26

                                  FORCE MAJEURE

26.1  GENERAL

If a Party is prevented from performing its obligations under this Contract
because of an event of force majeure, including, but not limited to, earthquake,
typhoon, flood, or other acts of nature, fire, explosion or other unforeseen
event beyond the prevented Party's reasonable control (an EVENT OF FORCE
MAJEURE), the prevented Party shall:

(a)   give the other Party written notice without delay, and

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(b)   provide, within fifteen (15) days of the event, detailed information about
      and documents evidencing the event, explaining the reasons for its
      inability to perform, or for its delay in performing all or part of this
      Contract.

26.2  EXCUSE AND NOTIFICATION

If an Event of Force Majeure occurs, the prevented Party:

(a)   shall not be liable for any:

      (i)   damage,

      (ii)  increased costs, or

      (iii) loss that the other Party sustains as a result of the Event of Force
            Majeure,

(b)   shall not be deemed to be in breach of this Contract, if it fails to
      perform its obligations hereunder due to such Event of Force Majeure, and

(c)   shall:

      (i)   take appropriate means to minimize or remove the effects of the
            Event of Force Majeure, and

      (ii)  attempt to resume the performance affected by the Event of Force
            Majeure within the shortest possible time.

26.3  EXTENDED FORCE MAJEURE

If an Event of Force Majeure or the effects of an Event of Force Majeure
prevents a Party from fully performing its obligations for a period of one
hundred and eighty (180) days or more, the Parties may, through consultations,
decide whether to:

(a)   terminate this Contract,

(b)   exempt the prevented Party from part of its obligations under this
      Contract, or

(c)   delay performance in accordance with the effects of the Event of Force
      Majeure.

                                   ARTICLE 27

                        APPLICABLE LAW AND FUTURE CHANGES

27.1  APPLICABLE LAW

This Contract shall be interpreted, construed and governed by the laws of the
PRC. To the extent there is no applicable PRC law addressing any issue arising
out of this Contract, international practices shall be applied to such issue.

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27.2  FAVORABLE CHANGES

If, during the term of this Contract, any relevant authority in the PRC adopts
any law, regulation, rule or policy, or a treatment is extended to another
equity joint venture company or investor in the automotive component business in
the PRC which is more favorable than the laws, regulations, rules, policies or a
treatment previously applicable to the JVC and/or any Party (including reducing
or eliminating filing, reporting, registration or approval requirements), then
the JVC and/or the relevant Party, as the case may be, shall receive, or apply
(if application is necessary) to the appropriate governmental agency or
authority to receive the benefit of such law, regulation, rule, policy or
treatment.

27.3  ADVERSE CHANGES

(a)   The Parties shall promptly consult with each other and use their
      commercially reasonable best efforts to make any adjustments to this
      Contract or the JVC that are needed to maintain the same economic benefits
      derived from this Contract for each of the Parties, if:

      (i)   an adverse material change occurs to the economic benefits derived
            from this Contract by a Party because any relevant authority in the
            PRC adopts:

            (A)   new laws,

            (B)   regulations,

            (C)   rules or policies,

            (D)   amends or reinterprets existing laws, regulations, rules or
                  policies, or

            (E)   alters its treatment of a Party;

27.4  IMPORTANT MATTERS TO BOTH PARTIES

(a)   Both Parties acknowledge that the following matters are important to both
      Parties and to the formation and operation of the JVC:

      (i)   all of the preferential tax treatments currently available to the
            JVC (which both Parties and the JVC shall use their best efforts to
            maintain);

      (ii)  each Party's strict compliance with the confidentiality provisions
            of this Contract and the JVC's strict compliance with the
            confidentiality provisions of the Technology and Know-how License
            Contract;

      (iii) the JVC's supplying axle products to DFL pursuant to the Long Term
            Supply Agreement;

      (iv)  the successful construction of the JVC's R&D Center in accordance
            with Schedule 9.6 of this Contract; and

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      (v)   each Party's strict compliance with the non-competition provisions
            of this Contract; and

      (vi)  the JVC's receiving relevant technology pursuant to the Technology
            and Know-how License Contract.

(b)   Both Parties expect that there may be changes in the future that will have
      an impact on those matters set forth in Articles 27.4(a)(i) to (v) above,
      and, therefore, agree that, if any such changes occur, the Parties shall
      promptly consult with each other and use their commercially reasonable
      best efforts to take measures to avoid or reduce the JVC's losses to the
      minimum.

27.5  FUTURE CHANGE IN OWNERSHIP

Neither Party may assign any right or obligation of this Contract or any
agreements to be entered into pursuant to this Contract except that:

(a)   DANA may assign its rights and responsibilities under this Contract and
      any agreements entered into pursuant to this Contract (except as provided
      in Article 27.5(a)(ii) below) to another wholly owned subsidiary of DANA
      CORPORATION (DANA ASSIGNEE) provided that:

      (i)   DANA guarantees the faithful performance of DANA Assignee of all
            terms of the assigned contract and agreements; and

      (ii)  The Technology and Know-how License Contract and the Technical
            Assistance Contract to be entered into between DANA CORPORATION and
            the JVC and all rights and obligation thereto and DANA CORPORATION'S
            rights and obligation with regard to the R&D Center hereunder shall
            remain direct obligations and rights of DANA.

(b)   DFL may assign its rights and responsibilities under this Contract and any
      agreements entered into pursuant to this Contract (except as provided in
      Article 27.5(b)(ii) below) to subsidiary of DFL (DFL ASSIGNEE) in which
      DFL has at least a fifty-one percent equity interest and full management
      control, provided that:

      (i)   DFL guarantees the faithful performance of DFL Assignee of all terms
            of the assigned contract and agreements; and

      (ii)  The Long Term Supply Agreement and any component supply agreement
            (if any) to be entered into between DFL and the JVC and all rights
            and obligation thereto shall remain direct obligations and rights of
            DFL.

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                                   ARTICLE 28

                             SETTLEMENT OF DISPUTES

28.1  CHOICE OF ARBITRATION

(a)   The Parties shall try to resolve any dispute, controversy or claim arising
      out of or in connection with this Contract through friendly consultations
      between the Parties. But, if no settlement is reached within thirty (30)
      days from the date one Party notifies the other Party in writing of its
      intention to submit the dispute, controversy or claim to arbitration in
      accordance with this Article, then any such dispute, controversy or claim
      arising out of or relating to this Contract, or the breach, termination or
      invalidity thereof, shall be settled by arbitration by the Hong Kong
      International Arbitration Center (HKIAC) in accordance with the UNCITRAL
      Arbitration Rules as at present in force and as may be amended by the rest
      of this Article. The arbitration will be administered by HKIAC in
      accordance with HKIAC Procedures for Arbitration in force at the date of
      this Contract including additions to the UNCITRAL Arbitration Rules as are
      therein contained.

(b)   The place of arbitration shall be in Hong Kong at the Hong Kong
      International Arbitration Center (HKIAC). The arbitration proceedings will
      be conducted in English and Chinese. The arbitration panel will consist of
      three (3) members. Each Party shall select one (1) arbitrator. The
      presiding arbitrator shall be selected by agreement between the
      arbitrators selected by the Parties or, failing agreement within ten (10)
      days of the appointment of the two (2) Party-nominated arbitrators, by the
      Chairperson of the HKIAC. The presiding arbitrator shall not be a national
      of the PRC or the United States of America. The arbitration award shall be
      final and binding on the Parties, and the Parties agree to be bound
      thereby and to act accordingly. The costs of arbitration and the costs of
      enforcing the arbitration award (including witness expenses and reasonable
      attorneys' fees) shall be borne by the losing Party, unless otherwise
      determined by the arbitration award.

(c)   In any arbitration proceeding, any legal proceeding to enforce any
      arbitration award and in any legal action between the Parties pursuant to
      or relating to this Contract, each Party expressly waives any defence
      based on the fact or allegation that it is an agency or instrumentality of
      a sovereign state.

(d)   Any award of the arbitrators may be enforced by any court having
      jurisdiction over the Party against which the award has been rendered, or
      wherever assets of that Party are located, and shall be enforceable in
      accordance with the New York Convention on the Recognition and Enforcement
      of Foreign Arbitral Awards (1958).

28.2  CONTINUED PERFORMANCE

Each Party shall continue to exercise its respective rights, and fulfill its
obligations under this Contract while a dispute is being resolved through
arbitration, except for the matters in dispute.

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                                   ARTICLE 29

                                    LANGUAGE

(a)   This Contract is written in a Chinese version and in an English version in
      9 originals each. Both language versions shall be equally authentic. DFL
      and DANA shall each keep 2 originals in each language. 5 originals in each
      language shall be submitted, as necessary, to each of the Approval
      Authority and the SAIC.

(b)   If there is a discrepancy between the Chinese and English versions, the
      Parties shall try to resole such discrepancy through friendly discussions.
      If such friendly discussions do not resolve such discrepancy, the
      arbitrators appointed pursuant to the provisions of Article 28 shall
      determine which version most accurately records the Parties' intention.

                                   ARTICLE 30

      EFFECTIVENESS OF THE CONTRACT, AMENDMENT, AND MISCELLANEOUS

30.1  ENTIRE CONTRACT

(a)   The Schedules and Appendices referred to in and attached to this Contract
      are an integral part of this Contract. They are as follows:

<TABLE>
<S>    <C>                     <C>
(1)    Schedule 9.4            Employee Manual
(2)    Schedule 9.6            R&D Center
(3)    Appendix 5.11(a)(i)     Articles of Association
(4)    Appendix 5.11(a)(ii)    Technology and Know-how License Contract
(5)    Appendix 5.11(a)(iii)   Technical Assistance Contract
(6)    Appendix 5.11(a)(iv)    Long Term Supply Agreement
(7)    Appendix 5.11(a)(v)     DFL Delegation Agreement
(8)    Appendix 5.11(a)(vi)    DANA Delegation Agreement
(9)    Appendix 5.11(a)(vii)   Labor Contract
(10)   Appendix 5.11(a)(viii)  Employee Manual
(11)   Appendix 5.11(a)(ix)    PRC Communist Party Organization and Labor
                               Union Organization Agreement
</TABLE>

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<TABLE>
<S>    <C>                     <C>
(12)   Appendix 5.11(a)(x)     Labor and HR Agreement
(13)   Appendix 5.11(a)(xi)    Letter of Guaranty
</TABLE>

      (ANCILLARY CONTRACTS shall mean the contracts referred to in items (3) to
      (13) above.)

(b)   This Contract with its Schedules and Appendices is the entire agreement
      between the Parties and supersedes any previous contracts, agreements or
      understandings related to the subject matter of this Contract. The
      Headings to Articles are for ease of reference only and have no legal
      effect.

30.2  APPROVAL AUTHORITY

(a)   The Approval Authority for this Contract is the Ministry of Commerce of
      the PRC. This Contract with its Schedules and Appendices shall be
      submitted for approval to the Approval Authority and shall come into force
      beginning on the date the Approval Authority issues its approval reply
      (the EFFECTIVE DATE). DFL shall:

      (i)   notify DANA in writing immediately upon its receipt of either the
            approval reply or approval certificate, and

      (ii)  provide DANA with copies of each.

(b)   Either Party may, by written notice to the other Party, terminate the
      effectiveness of its signature to this Contract and make this Contract
      void, if:

      (i)   such Party can not reach an agreement with the other Party on, any
            amendment to this Contract required or on any conditions imposed, by
            the Approval Authority; or

      (ii)  this Contract is not approved within six (6) months of the date set
            out in Article 30.9.

30.3  AMENDMENT

The Parties may only modify this Contract by an instrument in writing signed by
both Parties.

30.4  WAIVER

Subject to any statutory time limits applicable to the enforcement of rights
under this Contract, a failure or delay of a Party to exercise any right, power
or privilege under this Contract, or under any other agreement relating hereto,
shall not be deemed to be a waiver thereof; nor shall any single or partial
exercise of any right, power or privilege preclude any other future exercise
thereof.

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30.5  SEVERABILITY

In the event that any provision in this Contract is illegal, contrary to public
policy, or otherwise unenforceable, then such provision shall be deleted from
this Contract leaving the remainder of this Contract legal, valid and
enforceable. The deleted provision shall be replaced by a valid new provision
negotiated by the Parties, having as nearly as is legally possible the same
economic and business effect as the deleted provision was intended to have. The
new provision shall be submitted to the Approval Authority for its approval, if
required.

30.6  NOTICES

(a)   Any notice to be given by one Party to the other Party under, or in
      connection with, this Contract shall be in writing and signed by or on
      behalf of the Party giving it. It shall be served by sending it by
      pre-paid recorded express courier delivery, to the address set out in
      Article 30.6(b) and marked for the attention of the relevant Party (or as
      otherwise notified from time to time in accordance with the provisions of
      this Article 30.6). Any notice so served by express courier shall be
      deemed to have been duly given at 10am on the seventh (7th) business day
      following the date of posting.

(b)   The addresses and telephone numbers of the Parties for the purpose of
      Article 30.6 are as follows:

      To DFL:

            Dongfeng Motor Co., Ltd.
            84 Baiye Road
            Wuhan Economic Development Zone
            Wuhan City, Hubei Province
            PRC
            Attention: President
            Telephone: +86 719 8204 588

      To DANA

            c/o 4500 Dorr Street
            Toledo, Ohio 43615
            U.S.A.
            Attention: Director
            Telephone: +1 419 535 4500

      Copy to DANA CORPORATION:

            Dana Corporation
            4500 Dorr Street
            Toledo, Ohio 43615
            U.S.A.
            Attention: Secretary
            Telephone: +1 419 535 4500

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(c)   A Party may notify the other of a change to its name, relevant addressee,
      or address for the purposes of this Article 30.6, provided that, such
      notice shall only be effective on:

      (i)   the date specified in the notice as the date on which the change is
            to take place; or

      (ii)  if no date is specified or the date specified is less than five (5)
            business days after the date on which notice is given, the date
            following five (5) business days after notice of any change has been
            given.

30.7  PUBLIC COMMUNICATIONS

(a)   No Party, without the written consent of the other Party may make any
      declarations, announcements, or disclosures to the public with respect to:

      (i)   this Contract,

      (ii)  the relationship between the Parties, or

      (iii) the business of the JVC.

(b)   But, if a Party or its Affiliate is legally required to make a public
      declaration, announcement or disclosure it may do so after consulting with
      the other Party, if legally permitted.

30.8  COSTS

Unless otherwise provided in this Contract, each Party will be responsible for
and pay all of its costs and expenses in connection with this Contract including
without limitation, legal and accounting costs.

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30.9  SIGNING PLACE AND DATE

This Contract is signed in Xiangfan, Hubei Province, PRC by the duly authorized
representatives of DFL and DANA on this 10th day of March 2005.

DONGFENG MOTOR CO., LTD.                    DANA MAURITIUS LIMITED

By: /s/ Miao Wei                            By: /s/ Robert E. Pollock
    ------------                                ---------------------
                                                Director

                                            DANA CORPORATION AS GUARANTOR

                                            By: /s/ B. N. Cole
                                                --------------<PAGE>

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                                                                    EXHIBIT 10-V

                  HUMAN RESOURCES MANAGEMENT AND ADMINISTRATION
                            MASTER SERVICES AGREEMENT

                                     between

                                DANA CORPORATION

                                       and

                   INTERNATIONAL BUSINESS MACHINES CORPORATION

                              Dated March 31, 2005

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                                TABLE OF CONTENTS

<TABLE>
<CAPTION>
                                                                                                         PAGE
<S>                                                                                                      <C>
ARTICLE 1.   DEFINITIONS............................................................................       2

ARTICLE 2.   TERM...................................................................................       2

     2.1   Initial Term.............................................................................       2

     2.2   First Extension Period...................................................................       2

     2.3   Second Extension Period..................................................................       2

     2.4   Term.....................................................................................       2

ARTICLE 3.   SERVICES GENERALLY.....................................................................       2

     3.1   Scope of Services........................................................................       2

     3.2   Dana Group...............................................................................       3

     3.3   Right to Change Service Volumes; Variable Fees...........................................       5

     3.4   Governmental Approvals and Consents......................................................       5

     3.5   No Exclusivity; Insourcing...............................................................       5

     3.6   Knowledge Sharing........................................................................       6

     3.7   Compliance with Internal IT Standards....................................................       6

     3.8   Reports..................................................................................       7

     3.9   Procurement..............................................................................       7

ARTICLE 4.   TRANSFORMATION SERVICES................................................................       7

     4.1   Transformation Services..................................................................       7

     4.2   Completion and Acceptance of Transformation Services.....................................       7

ARTICLE 5.   PROJECTS AND NEW SERVICES..............................................................       8

     5.1   Existing Projects........................................................................       8

     5.2   Projects.................................................................................       8

     5.3   New Services.............................................................................       9

     5.4   Third Party Services.....................................................................      10

     5.5   Cooperation..............................................................................      10

ARTICLE 6.   SERVICE LEVELS.........................................................................      11

     6.1   Service Levels...........................................................................      11

     6.2   New Service Levels.......................................................................      11

     6.3   Adjustment of Service Levels.............................................................      11

     6.4   Measurement and Monitoring Tools.........................................................      12
</TABLE>

                                      -i-

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                                TABLE OF CONTENTS
                                   (continued)

<TABLE>
<CAPTION>
                                                                                                         PAGE
<S>                                                                                                      <C>
     6.5   Root-Cause Analysis......................................................................      13

     6.6   Continuous Improvement and Best Practices................................................      13

     6.7   Performance Credits......................................................................      13

     6.8   Deliverable Credits......................................................................      14

     6.9   Performance Information..................................................................      14

     6.10  Customer Satisfaction Surveys............................................................      14

ARTICLE 7.   TECHNOLOGY.............................................................................      14

     7.1   Retained Systems and Retained Processes..................................................      15

     7.2   Process And Technology Evolution.........................................................      16

ARTICLE 8.   INTERNATIONAL SERVICES.................................................................      17

     8.1   Worldwide Agreement......................................................................      17

     8.2   Assignment...............................................................................      17

     8.3   Local Country Agreements.................................................................      17

ARTICLE 9.   CONTRACT ADMINISTRATION................................................................      17

     9.1   Assigned Agreements......................................................................      18

     9.2   Assigned Agreement Invoices..............................................................      18

     9.3   Managed Agreements.......................................................................      18

     9.4   Managed Agreement Invoices...............................................................      18

     9.5   Performance Under Managed Agreements.....................................................      19

ARTICLE 10.  SERVICE LOCATIONS......................................................................      19

     10.1  Service Locations........................................................................      19

     10.2  Physical Safety and Security Procedures..................................................      19

     10.3  Information Security.....................................................................      19

ARTICLE 11.  HUMAN RESOURCES........................................................................      20

     11.1  Human Resources..........................................................................      20

ARTICLE 12.  PROJECT STAFF..........................................................................      20

     12.1  Project Staff Matters....................................................................      20

     12.2  Subcontractors...........................................................................      21

     12.3  Conduct of Project Staff.................................................................      21
</TABLE>

                                      -ii-

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                                TABLE OF CONTENTS
                                   (continued)

<TABLE>
<CAPTION>
                                                                                                         PAGE
<S>                                                                                                      <C>
ARTICLE 13.  CONTINUED PROVISION OF SERVICES........................................................      22

     13.1  Disaster Recovery Plan...................................................................      22

     13.2  Force Majeure............................................................................      22

     13.3  Alternate Source.........................................................................      23

     13.4  No Payment for Unperformed Services......................................................      23

     13.5  Allocation of Resources..................................................................      23

ARTICLE 14.  DANA RESPONSIBILITIES..................................................................      23

     14.1  Dana Operational Responsibilities........................................................      23

     14.2  Dana Resources...........................................................................      24

     14.3  Management of Issues.....................................................................      25

ARTICLE 15.  FEES AND PAYMENT.......................................................................      25

     15.1  Fees.....................................................................................      25

     15.2  Variable Fees............................................................................      25

     15.3  Invoices.................................................................................      26

     15.4  INTENTIONALLY BLANK......................................................................      26

     15.5  Refundable Items; Prepaid Expenses.......................................................      26

     15.6  Adjustments to Fees......................................................................      26

     15.7  Expenses.................................................................................      26

     15.8  Disputed Charges.........................................................................      26

     15.9  Rights of Set-Off........................................................................      27

     15.10 Unused Credits...........................................................................      27

     15.11 Benchmarking.............................................................................      27

     15.12 Unforeseen Technology Improvements.......................................................      30

     15.13 Gainsharing..............................................................................      30

ARTICLE 16.  TAXES..................................................................................      31

ARTICLE 17.  AUDITS.................................................................................      31

     17.1  Service Audits...........................................................................      32

     17.2  Fees Audits..............................................................................      33

     17.3  Service Provider Audits..................................................................      33

     17.4  Record Retention.........................................................................      33
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     17.5  Facilities...............................................................................      33

     17.6  General..................................................................................      33

ARTICLE 18.  RELATIONSHIP MANAGEMENT................................................................      34

     18.1  Governance Guidelines and Principles.....................................................      34

     18.2  Responsibilities.........................................................................      34

     18.3  Dana Appointments........................................................................      34

     18.4  Service Provider Appointments............................................................      34

     18.5  Role of Relationship Managers............................................................      34

     18.6  Senior Executives........................................................................      35

     18.7  Escalation Procedure for Relationship Issues.............................................      35

     18.8  Executive Level Meeting..................................................................      35

     18.9  Quarterly Budgeting......................................................................      35

     18.10 Aligning Project Staff with Dana Objectives..............................................      35

     18.11 Continuity of Services...................................................................      36

ARTICLE 19.  CONTRACT MANAGEMENT....................................................................      36

     19.1  Policies and Procedures Manual...........................................................      36

     19.2  Change Control Procedures................................................................      36

ARTICLE 20.  PROPRIETARY RIGHTS.....................................................................      36

     20.1  Dana Software and Dana Tools.............................................................      36

     20.2  Service Provider Software and Tools......................................................      37

     20.3  Work Product.............................................................................      38

     20.4  Interface Information....................................................................      39

     20.5  Residual Information.....................................................................      39

ARTICLE 21.  DATA...................................................................................      39

     21.1  Ownership of Dana Data...................................................................      39

     21.2  Return of Data...........................................................................      39

ARTICLE 22.  CONFIDENTIALITY........................................................................      39

     22.1  Use and Disclosure.......................................................................      39

     22.2  Required Disclosure......................................................................      40

     22.3  Unauthorized Acts........................................................................      40
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     22.4  Return of Confidential Information.......................................................      40

     22.5  Business Associate Agreement.............................................................      41

     22.6  Data Protection Laws.....................................................................      41

ARTICLE 23.  REPRESENTATIONS AND WARRANTIES.........................................................      42

     23.1  By Dana..................................................................................      42

     23.2  By Service Provider......................................................................      43

     23.3  Disclaimer...............................................................................      43

ARTICLE 24.  ADDITIONAL COVENANTS...................................................................      44

     24.1  By Dana..................................................................................      44

     24.2  By Service Provider......................................................................      45

     24.3  Changes in Laws..........................................................................      47

ARTICLE 25.  TERMINATION............................................................................      47

     25.1  Termination for Convenience..............................................................      47

     25.2  Termination for Change in Control of Dana................................................      47

     25.3  Termination for Change in Control of Service Provider....................................      47

     25.4  Termination By Dana for Cause............................................................      48

     25.5  Termination for Failure to Complete Transformation.......................................      48

     25.6  Service Level Termination Event..........................................................      48

     25.7  Termination for Failure to Provide Adequate Assurance of Due Performance.................      48

     25.8  Termination by Service Provider for Cause................................................      48

     25.9  Termination for Insolvency Event.........................................................      49

     25.10 Termination for Failure to Maintain Adequate Controls....................................      49

     25.11 Other Terminations.......................................................................      49

ARTICLE 26.  TERMINATION FEES.......................................................................      49

     26.1  Termination Fees.........................................................................      49

ARTICLE 27.  TERMINATION ASSISTANCE.................................................................      49

     27.1  Termination Assistance Services..........................................................      49

     27.2  Exit Rights..............................................................................      51

     27.3  Right to Hire Project Staff..............................................................      52
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     27.4  Termination Assistance Upon Change in Services Volumes or Insourcing or Resourcing.......      52

     27.5  Injunctive Relief........................................................................      52

ARTICLE 28.  INDEMNITIES............................................................................      52

     28.1  Indemnities by Dana......................................................................      52

     28.2  Indemnities by Service Provider..........................................................      54

     28.3  Indemnification Procedures...............................................................      56

     28.4  Injunctions Affecting Services...........................................................      57

ARTICLE 29.  DAMAGES................................................................................      57

     29.1  Direct Damages...........................................................................      57

     29.2  Consequential Damages....................................................................      57

     29.3  Exceptions...............................................................................      58

     29.4  Interpretation of Cap....................................................................      59

     29.5  Injunctive Relief........................................................................      59

ARTICLE 30.  INSURANCE..............................................................................      59

     30.1  Insurance................................................................................      59

     30.2  Period of Insurance......................................................................      60

     30.3  Insurance Documentation..................................................................      61

     30.4  Risk of Loss.............................................................................      61

     30.5  Deductibles or Self Insurance............................................................      61

ARTICLE 31.  MISCELLANEOUS PROVISIONS...............................................................      61

     31.1  Assignment...............................................................................      61

     31.2  Notices..................................................................................      61

     31.3  Counterparts.............................................................................      62

     31.4  Relationship.............................................................................      62

     31.5  Consents, Approvals and Requests.........................................................      62

     31.6  Waivers..................................................................................      63

     31.7  Remedies Cumulative......................................................................      63

     31.8  Amendments...............................................................................      63

     31.9  Survival.................................................................................      63
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     31.10 Third Party Beneficiaries................................................................      63

     31.11 Covenant of Further Assurances...........................................................      63

     31.12 Negotiated Terms.........................................................................      63

     31.13 Export...................................................................................      63

     31.14 Non-Solicitation.........................................................................      63

     31.15 Conflict of Interest.....................................................................      64

     31.16 Publicity................................................................................      64

     31.17 Liens....................................................................................      64

ARTICLE 32.  CONSTRUCTION...........................................................................      64

     32.1  Background...............................................................................      64

     32.2  Incorporation and References.............................................................      64

     32.3  Headings.................................................................................      65

     32.4  Severability.............................................................................      65

     32.5  Sole and Exclusive Venue.................................................................      65

     32.6  Section 365(n)...........................................................................      65

     32.7  Governing Law............................................................................      65

     32.8  Waiver of Jury Trial.....................................................................      66

     32.9  Entire Agreement.........................................................................      66

     32.10 Interpretation Consistent with Law; Conflicts............................................      66
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                                    SCHEDULES

Schedule 1  - Definitions

Schedule 2  - Statement of Work

Schedule 3  - Transformation

Schedule 4  - Governance

Schedule 5  - Service Levels and Performance Credits

Schedule 6  - Fees

Schedule 7  - Reports

Schedule 8  - Dana Operational Responsibilities and Resources

Schedule 9  - Outline of Policies and Procedures Manual

Schedule 10 - Existing Projects

Schedule 11 - Approved Subcontractors

Schedule 12 - Service Locations

Schedule 13 - Form of Confidentiality Agreement

Schedule 14 - Dana Information Security Requirements

Schedule 15 - Dana Technology Standards

Schedule 16 - Software and Tools

Schedule 17 - Business Associate Agreement

Schedule 18 - Human Resources

Schedule 19 - Dana Policies and Procedures

Schedule 20 - Disaster Recovery and Business Continuity Requirements

Schedule 21 - Customer Satisfaction Surveys

Schedule 22 - Form of Work Order

Schedule 23 - Assigned Agreements and Managed Agreements

Schedule 24 - Benchmarkers

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                  HUMAN RESOURCES MANAGEMENT AND ADMINISTRATION
                            MASTER SERVICES AGREEMENT

This Human Resources Management And Administration Master Services Agreement,
dated March 31, 2005 (the "Effective Date"), is between Dana Corporation
("Dana") and International Business Machines Corporation ("Service Provider").

                                   BACKGROUND

Dana issued a Request for Proposal seeking a service provider or service
providers of human resources management and administration services and
conducted a competitive bid process for the provision of such services.

Dana and Service Provider assert that the goals and objectives of this Agreement
are to:

      (A)   provide first class human resource management and administration to
            Dana's current and former employees, managers and business partners;

      (B)   deliver economic value to Dana through innovative, efficient and
            effective service delivery;

      (C)   achieve cost reductions with respect to Dana's human resource
            operations through process transformation and standardization;

      (D)   provide human resource management and administration services that
            enable Dana to attract, develop and retain best talent;

      (E)   deliver services at a cost, for a price, and at a standard that is
            competitive with other providers of human resource management and
            administration services in the market;

      (F)   provide service that is customer-focused and reflects Dana's
            business imperatives;

      (G)   allow Dana to acquire services with flexibility that is consistent
            with Dana's changing business needs while minimizing the operational
            risk to which Dana and Service Provider are exposed;

      (H)   proactively work to reduce human resource management and
            administration costs and increase efficiency; and

      (I)   ensure a smooth, efficient and timely transition from Dana's
            internal Human Resources Department without materially disrupting
            Dana's business operations.

Based on these goals and objectives, Dana has agreed to engage Service Provider,
and Service Provider has agreed to be engaged, as a provider of human resource
management and administration services to Dana.

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Dana will acquire services from Service Provider and Service Provider will
provide those services on the terms set forth in this Agreement.

ARTICLE 1. DEFINITIONS

Capitalized terms used in this Agreement have the meanings set forth in Schedule
1 (Definitions).

ARTICLE 2. TERM

2.1   Initial Term. The initial term of this Agreement (the "Initial Term") will
      commence on the Effective Date and, unless this Agreement is earlier
      terminated in accordance with its terms or extended under Section 2.2,
      will expire at 11:59 p.m. Eastern Time on March 31, 2015 (the "Initial
      Agreement Expiration Date").

2.2   First Extension Period. Twelve months before the Initial Agreement
      Expiration Date, Service Provider will present Dana with a written
      proposal setting forth terms and conditions on which Service Provider
      proposes to continue providing the Services for an additional period. If
      the Parties are unable to agree upon the terms and conditions for the
      renewal of this Agreement after the Initial Term, Dana may, by notifying
      Service Provider in writing no later than 30 days before the Initial
      Agreement Expiration Date, elect to extend the effectiveness of this
      Agreement, for a period of time designated by Dana that will not exceed
      twelve months from the Initial Agreement Expiration Date (the "First
      Extension Period"), which renewal will be at the then current terms and
      conditions, including pricing. If Dana does not elect to extend this
      Agreement under this Section, then this Agreement will expire at the end
      of the Initial Term.

2.3   Second Extension Period. Six months before the end of the First Extension
      Period, Service Provider will present Dana with a written proposal setting
      forth terms and conditions on which Service Provider proposes to continue
      providing the Services for an additional period. If the Parties are unable
      to agree upon the terms and conditions for the renewal of this Agreement
      after the First Extension Period, Dana may, by notifying Service Provider
      in writing no later than 30 days before the end of the First Extension
      Period, elect to extend the effectiveness of this Agreement, for a period
      of time designated by Dana that will not exceed twelve months from the end
      of the First Extension Period (such period, together with the First
      Extension Period, the "Extension Periods"), which renewal will be at the
      then current terms and conditions, including pricing. If Dana does not
      elect to extend this Agreement under this Section, then this Agreement
      will expire at the end of the First Extension Period.

2.4   Term. The "Term" of this Agreement consists of the Initial Term and all
      Extension Periods. The Termination Assistance Period may extend beyond the
      Term as set forth in Article 27.

ARTICLE 3. SERVICES GENERALLY

3.1   Scope of Services. Service Provider will provide the following services to
      the Dana Group Companies, as the Dana Group Companies may evolve during
      the Term and

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      as such services may be supplemented, enhanced, modified or replaced
      (collectively, the "Services"):

      (A)   the human resource management and administration services, functions
            and responsibilities set forth in this Agreement, in Schedule 2
            (Statement of Work), as complemented by the Base Case defined
            therein, and in the other Schedules to this Agreement;

      (B)   services, functions and responsibilities reasonably related to the
            Services identified in subsection (A) above and routinely performed
            by the Affected Employees and any other Dana personnel and
            contractors who are transitioned to Service Provider, displaced or
            whose functions were displaced as a result of this Agreement, even
            if not specifically described in this Agreement;

      (C)   human resource management and administration services, functions and
            responsibilities that are of a nature and type that, within a
            company in the automotive industry, would ordinarily be performed by
            the organization or the part of the organization performing services
            similar to those specifically described in this Agreement, even if
            not specifically described in this Agreement;

      (D)   Transformation Services;

      (E)   services, functions and responsibilities identified in Work Orders
            adopted by the Parties for Projects undertaken under this Agreement;

      (F)   New Services upon Dana's approval of Service Provider's New Services
            Schedule;

      (G)   Technology Evolution;

      (H)   Termination Assistance Services; and

      (I)   services, functions and responsibilities not specifically described
            in this Agreement, the Schedules, any New Service Schedule or any
            Work Order, but that are required for the proper performance and
            delivery, or are an inherent part, of the services, functions or
            responsibilities specifically described in such documents.

3.2   Dana Group.

      (A)   Service Provider will provide the Services to (1) Dana and any other
            member of the Dana Group Companies designated by Dana, irrespective
            of Dana's corporate structure and (2) any New Entity as directed by
            Dana under subsection (B) of this Section. Service Provider will
            provide the Services to such authorized users at the sites at which
            such entities operate as of the Effective Date and any additional
            sites that Dana may request during the Term. Fees for Services at
            any such new sites will be as set forth in Schedule 6 (Fees), unless
            a material cost differential justifies specific alternative rates or
            charges.

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      (B)   If as a result of a Restructure or otherwise an entity that is not a
            Dana Group Company (a "New Entity") is acquired by Dana or acquires
            or becomes responsible for some of the business, assets, operations
            or management of a Dana Group Company, then, at Dana's discretion
            and in accordance with its directions, Service Provider will provide
            the Services to the New Entity. In such directions, Dana may require
            Service Provider to provide the Services to a New Entity under this
            Agreement or, provided that the party to such separate agreement
            with Service Provider is a creditworthy entity, under a separate
            agreement on the same terms. A party will be a creditworthy entity
            if such party meets Service Provider's then current generally
            applicable requirements for outsourcing customer credit worthiness
            or if such party's credit rating is substantially comparable with or
            better than Dana's credit rating as of the Effective Date. If the
            Services are provided under a separate agreement, Dana will have no
            obligation to pay, or guarantee the payment of, any fees in relation
            to those Services provided to the New Entity. The Services provided
            to the Dana Group Companies or any New Entity under a separate
            agreement will be included in the calculation of actual service
            volumes, if any, under this Agreement. For the avoidance of doubt,
            Dana has no obligation to obtain Services from Service Provider with
            respect to any New Entity.

      (C)   If a Restructure includes the divestiture of an entity, a business
            unit or assets of Dana, Service Provider will, at Dana's request,
            for a period of up to 18 months from the effective date of such
            Restructure, continue to provide the Services to such divested
            entity or business unit, or to the purchaser of such assets, at the
            applicable Fees then in effect; provided that Dana or the entity,
            unit or purchaser agrees to be responsible for the payment of such
            Fees. If Service Provider is requested to continue to provide the
            Services pursuant the foregoing sentence, Service Provider will, at
            Dana's request, enter into good faith negotiations with such entity,
            unit or purchaser with respect to an agreement regarding the payment
            of such Fees.

      (D)   Service Provider will, at no additional cost to Dana (to the extent
            such assistance and information can be provided using the personnel
            resources Service Provider is then using to provide the Services
            without adversely affecting its ability to provide the Services and
            meet the Service Levels), provide to Dana all reasonable assistance
            and information as may be necessary, in the opinion of Dana, where
            Dana indicates that it is considering or intends a Restructure,
            including:

            (1)   responding promptly to requests for information relating to
                  the Services and Fees for the Services;

            (2)   if requested by Dana, assisting in discussions with third
                  parties relating to any equipment, licenses or contracts
                  relevant to the proposed New Entity;

            (3)   providing acquisition support (including assessments,
                  transition planning and migration support);

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            (4)   cooperating in good faith with Dana in relation to the
                  Restructure;

            (5)   providing any Termination Assistance Services that may be
                  necessary in the circumstances in accordance with Article 27;
                  and

            (6)   such other assistance as may be necessary or reasonable at the
                  time.

3.3   Right to Change Service Volumes; Variable Fees.

      (A)   During the Term and the Termination Assistance Period, Dana may from
            time to time increase or decrease service volumes within the
            Services, including by adding or removing members of the Dana Group
            Companies or locations, by giving Service Provider ten days' notice
            thereof. Such change in Services volumes will be handled in
            accordance with the Additional Resource Charge and Reduced Resource
            Charge methodology, and Minimum Revenue Commitment requirement as
            set forth in Section 3.5(C) and Schedule 6 (Fees). Such notice
            provision does not apply to ordinary fluctuations in service volumes
            in the normal course of business.

      (B)   To the extent that such increased or decreased service volumes are
            within the Services and parameters associated with Variable Fees,
            then the Fees for such Services will be adjusted in accordance with
            the Variable Fees defined in Schedule 6 (Fees).

3.4   Governmental Approvals and Consents.

      (A)   Service Provider will, at its own expense, (1) obtain and maintain
            all Service Provider Governmental Approvals, (2) obtain, maintain
            and comply all of the Service Provider Consents and (3) adhere to
            Dana's instructions in order to comply with the Dana Consents.

      (B)   Dana will, at its own expense, (1) obtain and maintain all Dana
            Governmental Approvals and (2) obtain, maintain and comply with the
            Dana Consents.

      (C)   Each Party will cooperate with the other Party, as requested, in the
            other Party's obtaining Governmental Approvals and Consents that
            such other Party is required to obtain under this Section.

3.5   No Exclusivity; Insourcing.

      (A)   Nothing in this Agreement requires Dana to purchase any of the
            Services from Service Provider. Dana may obtain services similar to
            the Services from a third party or third parties in Dana's sole
            discretion or perform such Services internally subject to the
            Minimum Revenue Commitment set forth in Section 3.5(C) and Schedule
            6 (Fees).

      (B)   Dana will not be obligated to obtain any of the Services from
            Service Provider with respect to any additional entity or business
            unit, including an

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            entity or business unit acquired by Dana. However, Dana will have
            the option to direct Service Provider to provide Services under and
            in accordance with the terms of this Agreement with respect to any
            such additional entity or business unit and such Services will be
            chargeable in accordance with Schedule 6 (Fees). If such additional
            entity or business unit has an agreement with Service Provider for
            human resource management or administration services at the time of
            such acquisition, Service Provider will not impose any termination
            fees on Dana or such entity in connection with the termination of
            such agreement but will add any remaining termination fees under
            such agreement to the applicable years of Termination Fees under
            this Agreement.

      (C)   Upon at least 45 days' notice to Service Provider, Dana may insource
            or obtain from a third party any portion of the Services. No
            termination fee will be payable by Dana in connection with any
            insourcing or resourcing under this subsection provided such action
            does not reduce Service Provider's anticipated revenue under this
            Agreement below the Minimum Revenue Commitment defined in Schedule 6
            (Fees). Upon Dana's exercise of any of its rights under this
            subsection, the Fees will be adjusted in accordance with Schedule 6
            (Fees), based upon the scope of the Services Dana will continue to
            receive thereafter. This subsection (C) does not apply to changes in
            service volumes that are governed by Section 3.3. Furthermore, the
            notice requirement of this subsection does not apply to changes in
            the Services during the Termination Assistance Period.

      (D)   Service Provider will provide Dana with information related to the
            Services that Dana reasonably requests during the Term to enable
            Dana to draft a request for proposal relating to the Services and to
            provide due diligence information for recipients of such request for
            proposal, even if Service Provider is not one of the recipients of
            the request for proposal. This provision does not require Service
            Provider to disclose or permit disclosure of any Service Provider
            Confidential Information to any Service Provider Competitor.

3.6   Knowledge Sharing. At least once every Contract Year, or on request upon
      at least 30 days' prior notice from Dana, Service Provider will meet with
      representatives of Dana in order to (A) explain how the Services are
      provided, (B) explain how the Service Provider Systems work and should be
      operated and (C) provide such training and documentation as Dana may
      require for Dana to (1) provide services that interact with or interface
      with the Services and (2) understand and operate the Service Provider
      Systems and understand and provide the Services after the expiration or
      termination of this Agreement.

3.7   Compliance with Internal IT Standards. Service Provider will comply with
      Dana's information management technical architecture and product
      standards, as such may be modified by Dana from time to time during the
      Term. Dana's information management technical architecture and product
      standards are, as of the Effective Date, as set forth in Schedule 15 (Dana
      Technology Standards). Dana remains responsible for promulgation,
      interpretation and distribution of the Dana Technology Standards.

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3.8   Reports. Service Provider will provide to Dana, in a form acceptable to
      Dana, the reports set forth in Schedule 7 (Reports), including appropriate
      and accurate asset inventory capture and management reports.

3.9   Procurement. At Dana's request and in accordance with the Policies and
      Procedures Manual, Service Provider will obtain on behalf of Dana
      equipment, software and services to be used by Dana in connection with its
      receipt or use of the Services. Dana will pay to Service Provider, or the
      third-party supplier, lessor or licensor, as applicable, the purchase
      price, leasing fees or license fees, as applicable, due for such
      equipment, software or services.

ARTICLE 4. TRANSFORMATION SERVICES

4.1   Transformation Services.

      (A)   Beginning on the Effective Date, Service Provider will perform all
            functions and services (except those responsibilities designated as
            Dana responsibilities in Schedule 3 (Transformation)) (the
            "Transformation Services") necessary to accomplish the migration of
            Dana's human resource management and administration operations and
            capabilities from Dana to Service Provider, and thereafter to
            undertake the transformation of such human resource management and
            administration processes and systems, as described in Schedule 3
            (Transformation) (the "Transformation").

      (B)   The Transformation will be implemented in staggered phases with
            overlapping timeframes as to each of the Service function groups or
            geographic areas specified in Schedule 3 (Transformation) (each
            group or area, a "Phased Service Component"). The Transformation of
            each Phased Service Component will be completed on or before the
            date set forth for such Phased Service Component in Schedule 3
            (Transformation) (each, a "Transformation Date"). Dana will perform
            those responsibilities designated as Dana responsibilities in
            Schedule 3 (Transformation) in accordance with the Transformation
            Plan.

      (C)   Service Provider will perform the Transformation Services in
            accordance with Schedule 3 (Transformation) without causing a
            material disruption to Dana's business.

      (D)   Until the completion of the Transformation Services, each Party will
            update the other Party regarding the status of the Transformation
            Services as often as may be reasonably requested by such other
            Party, but in any event no less frequently than weekly.

4.2 Completion and Acceptance of Transformation Services.

      (A)   The Transformation of each Phased Service Component will not be
            complete until Service Provider has successfully completed the
            Transformation Services applicable to such Phased Service Component
            (in accordance with the process set

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            forth in the Transformation Plan) and acceptance takes place in
            accordance with this Section.

      (B)   Subject to the Change Control Procedures, from time to time, and
            without affecting Dana's right to Deliverable Credits or prejudicing
            Dana's right to seek other remedies, Dana may postpone the
            Transformation Date for one or more Phased Service Components or
            change the order of implementation of the Phased Service Components.

      (C)   Upon successful completion of the Transformation as to each of the
            Phased Service Components (i.e., the completion of the last
            milestone in the Transformation Plan for such Phased Service
            Component), Service Provider will convene a meeting with the Dana
            Relationship Manager in which the Service Provider Relationship
            Manager will present in person to the Dana Relationship Manager
            notice of successful completion of the Transformation as to such
            Phased Service Component as specified in the Transformation Plan.
            Dana will, within 10 business days after presentation of such
            notice, notify Service Provider whether it accepts or rejects such
            Transformation Services as complete. If Dana does not notify Service
            Provider within such 10-day period, the Transformation will be
            deemed complete as to such Phased Service Component the day after
            such 10-business-day period has expired.

      (D)   If Service Provider has not successfully completed the
            Transformation of a Phased Service Component by the Transformation
            Date specified therefor in the Transformation Plan, without
            affecting Dana's right to Deliverable Credits or prejudicing Dana's
            right to seek other remedies, Dana may:

            (1)   postpone the applicable Transformation Date, in which case (a)
                  Service Provider will submit a plan to Dana for Dana's
                  approval that sets forth how and when Transformation of any
                  incomplete parts of the Phased Service Component will be
                  completed and (b) once Dana has approved the plan, Service
                  Provider will execute such Transformation in accordance with
                  the plan; or

            (2)   notify Service Provider that Dana accepts the Transformation
                  of such Phased Service Component as complete.

ARTICLE 5. PROJECTS AND NEW SERVICES

5.1   Existing Projects. Service Provider will perform each Project set forth in
      Schedule 10 (Existing Projects), completing all Project Milestones and
      providing all Deliverables in accordance with the applicable Work Order.
      If the Fees for any such existing Project are based on time and materials,
      then the Project rates set forth in Schedule 6 (Fees) will apply to such
      Project.

5.2   Projects. From time to time during the Term, Dana may engage Service
      Provider to perform a Project in accordance with the Project work order
      set forth in Schedule 22 (Form of Work Order). Service Provider will
      comply with Schedule 4 (Governance) and

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      perform each Project, complete all Project Milestones and provide all
      Deliverables in accordance with the Work Order.

5.3   New Services.

      (A)   From time to time during the Term, Dana may wish to add one or more
            ongoing New Services (contrasted with Projects, which are
            non-recurring) to the scope of the Services. Dana will provide
            Service Provider with a description of such New Service setting
            forth the services, functions and responsibilities constituting the
            New Service.

      (B)   Service Provider will prepare a proposal to Dana setting forth:

            (1)   how it would perform the New Service;

            (2)   the Fees for the New Service, including terms and conditions
                  regarding any Variable Fees;

            (3)   when appropriate, a transition plan, including a schedule for
                  commencing the New Service;

            (4)   New Service Levels and Performance Credits (unless Service
                  Provider demonstrates to Dana's reasonable satisfaction that
                  Performance Credits should not be applicable) for the New
                  Service;

            (5)   Key Personnel (unless Service Provider demonstrates to Dana's
                  reasonable satisfaction that additional Key Personnel are not
                  necessary) for the New Service;

            (6)   when appropriate, a resource model for the New Service;

            (7)   when appropriate, a description of any new Software or
                  Equipment to be provided by Service Provider in connection
                  with the New Service;

            (8)   when appropriate, the Software and Equipment and run-time
                  requirements necessary to develop and operate any new
                  Software;

            (9)   a description of the human resources necessary to provide the
                  New Service;

            (10)  when appropriate, a list of any existing Software or Equipment
                  included in or to be used in connection with the New Service;

            (11)  when appropriate, acceptance test criteria and procedures for
                  any new Software or any products, packages or components of
                  the New Service;

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            (12)  an outline of a Disengagement Plan for the New Service, or an
                  update or supplement to the then current Disengagement Plan
                  for the Services, which will be prepared following the
                  procedures set forth in Section 27.1;

            (13)  when appropriate, a plan to update or supplement to the then
                  current disaster recovery plan and Policies and Procedures
                  Manual for the New Service; and

            (14)  any other information related to the New Service requested by
                  Dana.

      (C)   Pricing of a New Service will be agreed and will be consistent with
            the then current mechanisms in this Agreement. In any event, Service
            Provider's pricing of the New Service will be no more than the fees
            Service Provider generally charges similar customers for similar
            services. The price for such New Service will also take into account
            resources and expenses of Service Provider for then-existing
            Services that would no longer be required if the New Service were
            implemented.

      (D)   Dana will review Service Provider's proposal and may request
            changes. Service Provider will consider and the Parties will
            negotiate in good faith any such requested changes. Once the
            proposal is agreed, Dana will prepare a New Service Schedule
            incorporating the agreed proposal.

      (E)   Once both Parties agree upon the New Service Schedule, the New
            Service will form part of the Services and the New Service Schedule
            will be added to this Agreement.

      (F)   Dana will not be obligated to pay for any New Service or any other
            service that falls outside the scope of this Section unless Dana has
            approved the service in accordance with this Section.

5.4   Third Party Services. Notwithstanding any request made to Service Provider
      by Dana under Section 5.2 or Section 5.3 or any other provision in this
      Agreement, Dana may contract with a third party to perform any Project or
      New Service. Upon Dana's request, Service Provider will assist Dana in
      identifying qualified third-party service providers to provide such
      Project or New Service, if Service Provider is unwilling or unable to
      provide such Project or New Service.

5.5   Cooperation. To the extent that Dana performs any services itself or
      retains a third party to do so, Service Provider will, to the extent
      reasonably necessary for Dana or such third party to perform such services
      or to interface with the Services and, if such third party will have
      access to Confidential Information of Service Provider, subject to such
      third party executing a confidentiality agreement in the form set forth in
      Schedule 13 (Form of Confidentiality Agreement):

      (A)   cooperate with third parties and Dana, including by providing access
            to design characteristics of Software and Equipment and related data
            to the extent required to facilitate interoperability;

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      (B)   provide any information regarding the operating environment, system
            constraints, protocol, interfaces, architecture and other operating
            parameters reasonably required by Dana or the third party to perform
            the services;

      (C)   provide any reasonable interface resources (including Equipment or
            Software) necessary to enable Equipment to interface or be
            compatible with the Retained Systems;

      (D)   use commercially reasonable efforts to ensure that there is no
            degradation in the provision of the Services caused by adjustments
            made by Service Provider transferring services to a third party or
            to Dana; and

      (E)   agree on procedures with Dana and any third parties providing
            services to Dana for the division of responsibilities in relation to
            services and functions that may overlap between Service Provider and
            the third party.

Service Provider will provide such cooperation, information and resources at no
additional cost to Dana, unless Service Provider notifies Dana, in advance, that
it cannot perform such functions using the personnel resources Service Provider
is then using to provide the Services without adversely affecting its ability to
provide the Services and meet the Service Levels.

ARTICLE 6. SERVICE LEVELS

6.1   Service Levels. Service Provider will perform the Services in accordance
      with the Service Levels set forth in Schedule 5 (Service Levels and
      Performance Credits). Service Provider will provide all Services without
      expressly defined Service Levels at service levels that equal or exceed
      the level of service being provided by Dana before the Commencement Date.

6.2   New Service Levels. Service Provider will perform any New Service in
      accordance with the New Service Levels applicable to such New Service.

6.3   Adjustment of Service Levels.

      (A)   The Lead Executive Team (1) will review the Service Levels for the
            preceding 12 months during the last calendar quarter of every
            Contract Year and (2) with respect to those Service Levels that
            require periodic adjustment under Schedule 5 (Service Levels and
            Performance Credits) or the applicable New Service Schedule or Work
            Order or are no longer appropriate because of an increase, decrease
            or change to the Services, will adjust the Service Levels for the
            subsequent Contract Year in accordance with Schedule 5 (Service
            Levels and Performance Credits). In addition, either Party may, at
            any time upon notice to the other Party, initiate negotiations to
            review and, upon agreement by the Lead Executive Team, adjust a
            Service Level that such Party in good faith believes is
            inappropriate at the time.

      (B)   Dana may, from time to time, in accordance with Schedule 5 (Service
            Levels and Performance Credits), change the Service Levels to
            reflect its changing business needs, including adding or removing a
            Service Level. If Service Provider can

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            demonstrate to Dana's reasonable satisfaction that such new Service
            Level will materially increase Service Provider's cost of performing
            the Services in accordance with the new Service Level, Dana may only
            add that new Service Level if:

            (1)   Service Provider agrees; or

            (2)   Service Provider does not agree, but:

                  (a)   Dana removes an existing Service Level at the same time
                        as introducing the new Service Level and the Parties
                        agree that the aggregate cost of providing the Services
                        in accordance with the new Service Level plus the cost
                        of measuring and reporting on such new Service Level is
                        not materially higher than the aggregate cost of
                        providing the Services under the existing Service Level
                        plus the cost of measuring and reporting on the existing
                        Service Level; or

                  (b)   Dana agrees to pay Service Provider for its incremental
                        cost of providing the Services under the new Service
                        Level plus the cost of measuring and reporting on the
                        new Service Level.

            Any disputes about such incremental cost will be subject to the
            dispute resolution provisions of Schedule 4 (Governance) and this
            Agreement.

6.4   Measurement and Monitoring Tools.

      (A)   As of each Transformation Date (or other date specified in Schedule
            5 (Service Levels and Performance Credits) with respect to any
            Service Level), Service Provider will implement the measurement and
            monitoring tools and procedures required to measure and report (as
            contemplated by Schedule 5 (Service Levels and Performance Credits))
            Service Provider's performance of the Services against the
            applicable Service Levels. Such measurement and monitoring and
            procedures will (1) permit reporting at a level of detail specified
            by Dana that is sufficient to verify compliance with the Service
            Levels and (2) be subject to audit by Dana or its designee.

      (B)   Service Provider will provide Dana with on-line access to such
            measurement and monitoring tools and information, so that Dana is
            able to access the same information as soon as it is available
            on-line to Service Provider.

      (C)   In addition to on-line access to such measurement and monitoring
            tools and information, Service Provider will provide Dana with
            periodic reports on Service Provider's compliance with the Service
            Levels as set forth in Schedule 5 (Service Levels and Performance
            Credits).

      (D)   In addition to on-line access to such measurement and monitoring
            tools and information and such periodic reports, Service Provider
            will provide Dana and its

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            designees access to and information concerning such measurement and
            monitoring tools and procedures upon request, for inspection and
            verification purposes.

6.5   Root-Cause Analysis.

      (A)   With respect to Service Provider's failure to provide the Services
            in accordance with the Service Levels, Service Provider will (1)
            promptly investigate, perform a root cause analysis on the failure
            in accordance with Schedule 4 (Governance), identify the problem
            causing the failure and report to Dana, (2) correct the problem as
            soon as practicable and resume meeting the Service Levels, (3)
            advise Dana of the status of the problem at stages determined by
            Dana and (4) demonstrate to Dana that all reasonable action has been
            taken to prevent any recurrence of such default or failure.

      (B)   Service Provider will, at any time at which Service Provider
            anticipates that it will fail to meet a Service Level, advise Dana
            of the status of the problem at time intervals determined by Dana.

6.6   Continuous Improvement and Best Practices. Service Provider will, on a
      continuous basis, identify ways to improve the Service Levels. Service
      Provider will, from time to time, include updates with respect to such
      improvements in the reports provided to Dana under Section 3.8.

6.7   Performance Credits.

      (A)   In the event of a failure to provide the Services in accordance with
            the applicable Critical Service Levels, Service Provider will incur
            the Performance Credits identified in and according to the terms set
            forth in Schedule 5 (Service Levels and Performance Credits) or a
            New Service Schedule.

      (B)   Performance Credits will be allocated among the Critical Service
            Levels and calculated in accordance with the procedure set forth in
            Schedule 5 (Service Levels and Performance Credits). Dana may from
            time to time reallocate the Performance Credit percentages assigned
            to the Critical Service Levels as set forth in Schedule 5 (Service
            Levels and Performance Credits).

      (C)   The Performance Credits will not limit Dana's right to recover, in
            accordance with this Agreement, other damages incurred by Dana as a
            result of a Service Level failure.

      (D)   In addition to Dana's right to receive Performance Credits and any
            damages to which Dana may be entitled for a Service Level default,
            Dana may terminate this Agreement for certain Service Level defaults
            as set forth in Section 25.6.

      (E)   Nothing in this Section will be deemed to limit or obviate Dana's
            right to terminate this Agreement under Section 25.4.

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6.8   Deliverable Credits.

      (A)   Deliverable Credits apply to:

            (1)   Critical Deliverables as specified in this Agreement;

            (2)   Critical Deliverables specified in the Transformation Plan;
                  and

            (3)   such other Critical Deliverables (including Project milestones
                  set forth in Work Orders) as may be agreed to by the Parties
                  from time to time.

      (B)   Deliverable Credits for certain Critical Deliverables are specified
            in this Agreement or its Schedules or, in the case of Projects, in
            the Work Order for the Project. Amounts for other Critical
            Deliverables required during the Term will be agreed on a
            case-by-case basis.

      (C)   A Deliverable Credit payable for a Critical Deliverable earned in a
            particular month will be credited by Service Provider to Dana on the
            next invoice.

      (D)   Deliverable Credits will not limit Dana's right to recover, in
            accordance with this Agreement, other damages incurred by Dana as a
            result of failure to provide Critical Deliverables that are subject
            to a Deliverable Credit by the time or in the manner agreed.

      (E)   Nothing in this Section will be deemed to limit or obviate Dana's
            right to terminate this Agreement under Section 25.4.

6.9   Performance Information. The raw data and detailed supporting information
      and reports relating to Service Levels and performance ("Performance
      Information") will be Confidential Information of both Parties; provided
      that Dana may disclose the Performance Information in connection with
      obtaining a successor service provider for the Services and Service
      Provider may disclose the Performance Information in a manner that, if
      aggregated with performance information from its other customers, does not
      identify (or enable the identification of) Dana as the recipient of the
      applicable Services. Service Provider will provide material containing the
      Performance Information to Dana promptly on request.

6.10  Customer Satisfaction Surveys. Service Provider will conduct customer
      satisfaction surveys in accordance with this Section 6.10 and Schedule 21
      (Customer Satisfaction Surveys).

      (A)   Within 90 days after the Effective Date, Service Provider will
            select an independent third party and finalize a process for
            conducting customer satisfaction surveys, both subject to Dana's
            prior approval. The selected third party will conduct a baseline
            customer satisfaction survey within such 90-day period.

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      (B)   Additional customer satisfaction surveys will be performed at the
            times specified in, and otherwise in accordance with, Schedule 21
            (Customer Satisfaction Surveys). Such surveys may be performed by
            Service Provider or, at Dana's option, an independent third party.

      (C)   Increasing measures of customer satisfaction will be used by Service
            Provider as a key performance factor in determining the incentive
            compensation of Key Personnel and such other Project Staff as Dana
            may reasonably request.

      (D)   Service Provider will be responsible for all costs associated with
            conducting customer satisfaction surveys under this Section 6.10 and
            Schedule 21 (Customer Satisfaction Surveys).

ARTICLE 7. TECHNOLOGY

7.1   Retained Systems and Retained Processes.

      (A)   Service Provider will use commercially reasonable efforts to ensure
            that (1) in providing the Services it does not by any act or
            omission adversely affect or alter the operation, functionality or
            technical environment of Dana's Retained Systems and Retained
            Processes without the consent of Dana; and (2) Systems and processes
            used to provide the Services interface and integrate with the
            current Retained Systems and Retained Processes as of the Effective
            Date. Upon a change to the Retained Systems and Retains Processes,
            Service Provider will make changes to its Systems and Services as
            necessary to maintain such interfaces and integration at no
            additional charge unless Service Provider notifies Dana, in advance,
            that it cannot make such changes using the personnel resources
            Service Provider is then using to provide the Services without
            adversely affecting its ability to provide the Services and meet the
            Service Levels.

      (B)   As necessary for Service Provider to perform the Services and comply
            with its obligations under this Section, the Parties will cooperate
            in good faith to keep each other informed about all aspects of the
            existing and future Retained Systems and Retained Processes. Dana
            will provide documentation, information and other cooperation
            regarding any existing and future Retained Systems and Retained
            Processes, as reasonably necessary for Service Provider to perform
            the Services and comply with this Section. Dana will also provide
            training with respect to any Retained Systems and Retained Processes
            that are proprietary to Dana as reasonably required by Service
            Provider to comply with its obligations under this Section.

      (C)   Service Provider will provide Dana on request with services in
            relation to Retained Systems affected by the Services, including
            liaising with Dana, its outsourcing partners or third parties on the
            impact of any alterations to such Retained Systems and vice versa.

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7.2   Process and Technology Evolution.

      (A)   Service Provider acknowledges that Dana's business model and the
            human resource management and administration processes employed
            throughout the Dana Group will continue to evolve over the Term and,
            at a minimum, the Parties will collaborate to ensure that the
            technology used to perform the Services will remain consistent with
            the Dana Group Companies' then current business and human resource
            objectives and competitive needs. Service Provider will refresh
            Service Provider owned Equipment and Service Provider licensed
            Software, and Dana licensed software for Peoplesoft from time to
            time during the Term as necessary to maintain all applicable Service
            Levels. Service Provider will upgrade the Peoplesoft software twice
            during the Term with the Peoplesoft version specified by Dana.
            Service Provider will give Dana reasonable prior notice of any
            significant changes associated with refresh and Dana may waive any
            such changes that may involve risk to Dana's business, increased
            Fees or other costs to Dana.

      (B)   Service Provider will continually introduce and implement Technology
            Evolution to improve the quality and cost effectiveness of the
            Services and to keep pace with technological advancements or
            improvements throughout the Term, which may include implementing
            proven technology or processes that Service Provider is using in
            similar environments anywhere in the world or are consistent with
            industry best practices. In implementing any new technology or
            process under this subsection (B), Service Provider will obtain any
            Dana approvals required by this Agreement.

      (C)   Subject to any Dana approvals required by this Agreement, Service
            Provider, without increasing the Fees, will cause the Services to
            evolve and to be modified, enhanced, supplemented and replaced as
            necessary for the Services to keep pace with improvements in
            practices and methodologies for the delivery of human resource
            management and administration services and to support Dana's efforts
            to maintain competitiveness in the markets in which it competes.

      (D)   In addition to Service Provider's obligations under subsection (B)
            and subsection (C), Service Provider will (1) monitor, analyze, and
            report to Dana annually on new technologies, practices and
            methodologies and emerging trends in the field of human resource
            management and administration services; (2) if requested by Dana,
            demonstrate how Service Provider would integrate the new
            technologies, practices or methodologies into the Services and what
            effect (if any) the integration would have on the direction of
            Dana's then current strategy; and (3) identify and, with Dana's
            approval, implement new technologies, practices and methodologies
            that are intended (a) to improve the efficiency and effectiveness of
            the Services (including cost savings), (b) to result in cost savings
            to the Dana Group, (c) to enhance the Dana Group Companies' ability
            to conduct their business and serve their employees or (d) to
            achieve Dana's business objectives faster or more efficiently than
            the then current strategies.

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ARTICLE 8. INTERNATIONAL SERVICES

8.1   Worldwide Agreement. In executing this Agreement Dana engages Service
      Provider for the provision of Services within the United States and for
      the benefit of selected non-US Affiliates of Dana. The Parties agree to
      cooperate in good faith to effectuate any changes in terms necessary as a
      result of any legally mandated consultation process with employees.

8.2   Assignment. Either Party may assign its rights and delegate its
      obligations under this Agreement, in whole or in part, to one or more
      Affiliates without the consent of the other Party (each such Affiliate an
      "Assignee"), provided that the assigning Party shall remain responsible to
      the other Party for the assignee's performance. The assigning Party shall
      provide the other with prompt notice of such assignment. To the extent
      Service Provider assigns its rights and delegates its obligations under
      the Agreement with respect to Services performed in a specific country,
      such Affiliate may invoice Dana's local Affiliate for the Fees associated
      with the Services performed in that country. Alternatively, Dana may
      direct such Assignee to send such invoice to a designated Dana Affiliate
      in such country.

8.3   Local Country Agreements. In order to conform to Laws and practices
      outside the United States, Dana or selected Dana Affiliates and Service
      Provider or Affiliates of Service Provider will, prior to Service Provider
      providing any Services in countries outside the United States, enter into
      mutually agreeable local country agreements with respect to countries
      outside the United States (each a "Local Country Agreement"). Each local
      Country Agreement will contain, as applicable:

      (A)   variations to the terms and conditions of this Agreement required by
            Local Law;

      (B)   human resource provisions required by Local Law or as a result of a
            consultation process with employees concerning the transfer of
            Transferred Employees to Service Provider; and

      (C)   lists of Transferred Employees to be transferred to Service
            Provider, Dana contracts to be assigned to Service Provider or
            managed by Service Provider, variations in the scope of Services or
            manner in which Services are provided, applicable billing practices
            (which will otherwise be presumed to be between local Affiliates),
            and such other matters as are agreed by the Parties.

ARTICLE 9. CONTRACT ADMINISTRATION

9.1   Assigned Agreements. The Assigned Agreements will be, as of the Effective
      Date or such later date as may be specified for an Assigned Agreement in
      Schedule 23 (Assigned Agreements and Managed Agreements) (the "Assigned
      Agreement Effective Date"), assigned to Service Provider. Effective upon
      the applicable Assigned Agreement Effective Date, Service Provider will
      assume all responsibility for each Assigned Agreement. Dana will retain
      responsibility for all obligations with respect to the Assigned Agreements
      before the applicable Assigned Agreement Effective Date. From and after
      the applicable Assigned Agreement Effective Date, Service Provider may, to
      the

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      extent permitted by the Assigned Agreements, renew, modify, terminate
      or cancel, or request or grant any consents or waivers under, any such
      Assigned Agreements; provided that Service Provider will remain
      responsible for all Services to Dana that are provided, related to or
      supported by all such Assigned Agreements, regardless of any such renewal,
      modification, termination, cancellation, consent or waiver. Any fees or
      charges imposed upon Dana in connection with any modification, termination
      or cancellation of, or consent or waiver under, the Assigned Agreements
      obtained or given after the Assigned Agreement Effective Date will be paid
      by Service Provider.

9.2   Assigned Agreement Invoices. Service Provider will (1) pay the invoices
      submitted by third parties in connection with the Assigned Agreements
      allocable to the period commencing on the applicable Assigned Agreement
      Effective Date and (2) be responsible for any late fees with respect to
      such third-party invoices (except for periods before the Assigned
      Agreement Effective Date) unless, with respect to any such invoice that
      Dana receives in a timely manner from a third party, Dana fails to forward
      such invoice to Service Provider for payment within a reasonable period of
      time before the date such invoice is due.

9.3   Managed Agreements. From and after the Effective Date or such later date
      as may be specified for a Managed Agreement in Schedule 23 (Assigned
      Agreements and Managed Agreements) (the "Managed Agreement Effective
      Date"), Service Provider will, on behalf of Dana and Dana Affiliates,
      manage, administer and maintain each Managed Agreement. Service Provider
      may not renew, modify, terminate or cancel, or request or grant any
      consents or waivers under, any Managed Agreements without the prior
      written consent of Dana. Any fees or charges or other liability or
      obligation imposed upon Dana in connection with any such renewal,
      modification, termination or cancellation of, or consent or waiver under,
      the Managed Agreements, obtained or given by Service Provider without the
      consent of Dana, will be paid or discharged, as applicable, by Service
      Provider.

9.4   Managed Agreement Invoices.

      (A)   Except as otherwise provided herein, Dana will remain financially
            responsible for all amounts payable under Managed Agreements.

      (B)   Service Provider will (a) receive all Managed Agreement invoices,
            (b) review and have the third party correct any errors in any such
            Managed Agreement invoices in a timely manner and (c) provided
            Service Provider has received the Managed Agreement invoice
            sufficiently in advance of the payment due date, submit such Managed
            Agreement invoices to Dana for approval within a reasonable period
            of time before the due date or, if a discount for prompt payment is
            offered and Dana notifies Service Provider that Dana desires to take
            advantage of such discount, the date by which Dana must pay such
            Managed Agreement invoice to receive the discount.

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      (C)   Dana will not be required to pay Service Provider any amounts in
            addition to the Fees, for management, administration, maintenance
            and other Services with respect to the Managed Agreements.

      (D)   If Service Provider fails to submit any Managed Agreement invoice to
            Dana for approval within a reasonable period of time before the date
            on which the Managed Agreement invoice is due, Service Provider will
            be responsible for any late fees incurred by Dana due to such delay,
            unless Service Provider did not receive the invoice far enough in
            advance to permit delivery within a reasonable period of time before
            such due date.

9.5   Performance Under Managed Agreements. Service Provider will monitor and
      manage any service levels or other similar performance terms of the
      Managed Agreements and will notify Dana of any service level failures
      under the Managed Agreements. Service Provider will promptly notify Dana
      of any breach of, or misuse or fraud in connection with, any Managed
      Agreements of which Service Provider becomes aware and will cooperate with
      Dana to prevent or stay any such breach, misuse or fraud. To the extent
      necessary to enable Service Provider to perform its obligations under this
      Agreement with respect to the Managed Agreements, Dana will promptly
      notify Service Provider of any breach of, or misuse or fraud in connection
      with, any Managed Agreements of which Dana becomes aware.

ARTICLE 10. SERVICE LOCATIONS

10.1  Service Locations. The Services will be provided to Dana from the Service
      Locations specified in Schedule 12 (Service Locations) and any other
      location for which Service Provider has received Dana's approval, to be
      given in Dana's sole discretion. Any incremental expenses incurred by Dana
      as a direct result of a relocation to, or use of, any location other than
      the Service Locations initially set forth in Schedule 12 (Service
      Locations) (unless such relocation is undertaken at Dana's request) will,
      at Dana's sole discretion, either be paid by Service Provider or
      reimbursed to Dana by Service Provider. Service Provider and Service
      Provider Agents may not provide or market services to a third party from a
      location owned or controlled by Dana without Dana's consent, to be given
      in Dana's sole discretion.

10.2  Physical Safety and Security Procedures.

      (A)   Service Provider will maintain and enforce at the Service Locations
            physical safety and security procedures that are at least equal to
            industry standards for locations similar to the Service Locations
            and any higher standard agreed upon by the Parties.

      (B)   When providing Services from locations owned or controlled by Dana,
            Service Provider will comply with the physical safety and security
            procedures that are applicable to such locations as set forth in
            Schedule 19 (Dana Policies and Procedures) and as modified from time
            to time.

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10.3  Information Security.

      (A)   Service Provider acknowledges that Dana has established, and during
            the Term may amend, minimum appropriate levels of security for
            information residing on Dana systems and for Dana Data residing on
            the Service Provider Systems.

      (B)   Dana's information security policies as of the Effective Date are
            set forth in Schedule 14 (Dana Information Security Requirements).
            Dana may amend these security policies on 30 days' notice to Service
            Provider or such shorter notice period as required in order to
            comply with Law, utilizing the Change Control Procedures.

      (C)   Service Provider will, and will cause each member of the Project
            Staff to, comply with Schedule 14 (Dana Information Security
            Requirements) at all locations, whether Dana premises or Service
            Provider premises, to which they have access in connection with the
            performance of Services hereunder.

      (D)   If Service Provider or any Service Provider Agent discovers or is
            notified of a breach or potential breach of security relating to
            Dana Data, Service Provider will immediately (1) notify the Dana
            Relationship Manager of such breach or potential breach and (2) if
            the applicable Dana Data was in the possession of Service Provider
            or a Service Provider Agent at the time of such breach or potential
            breach, Service Provider will (a) investigate and remedy the cause
            of the breach or potential breach and (b) provide Dana with
            assurance satisfactory to Dana that such breach or potential breach
            will not recur.

      (E)   Without limiting the foregoing, Service Provider agrees to
            administer adequate safeguards, as determined by Dana, regarding the
            transfer of personal data used or accessed in the course of
            performing the Services, including any safeguards required under the
            1995 EU Privacy Directive as enacted in local jurisdictions, and
            will ensure that its agreements with third parties involving the use
            or access of such data include such safeguards.

ARTICLE 11. HUMAN RESOURCES

11.1  Human Resources. All terms and conditions relating to the offer of
      employment to the Affected Employees, and the employment of the
      Transferred Employees, are set forth in Schedule 18 (Human Resources) and,
      if applicable, the Local Country Agreements.

ARTICLE 12. PROJECT STAFF

12.1  Project Staff Matters. Schedule 18 (Human Resources) sets forth terms and
      conditions regarding the selection, replacement and reassignment of
      Project Staff, including Key Personnel, and certain restrictions on the
      assignment of Key Personnel to Service Provider accounts with Excluded
      Companies.

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12.2  Subcontractors.

      (A)   Other than subcontracts of $250,000 or less in annual value, Service
            Provider will not subcontract any of the Services to a third party
            (including to a Service Provider Affiliate) without Dana's prior
            consent. Approved subcontractors as of the Effective Date are set
            forth in Schedule 11 (Approved Subcontractors).

      (B)   Regardless of subcontract value, at least 30 days before entering
            into a subcontract with a third party to perform any Services under
            this Agreement, Service Provider will give Dana written notice
            specifying the identity, qualifications and scope of the Services to
            be provided by the proposed subcontractor.

      (C)   Each subcontract between Service Provider and a third party for the
            provision of any Services will provide Dana with rights and
            protections equivalent to those provided by this Agreement,
            including with respect to the use, licensing and ownership of
            intellectual property, the use of Dana Resources, audit of Services,
            protection of Confidential Information and warranties regarding
            Services and Deliverables.

      (D)   No subcontracting will release Service Provider from its
            responsibility for its obligations under this Agreement. Service
            Provider will be responsible for the work and activities of each of
            the Service Provider Agents and members of the Project Staff
            employed by Service Provider Agents, including compliance with the
            terms of this Agreement. Service Provider will be responsible for
            all payments to its subcontractors.

      (E)   Service Provider will promptly pay for all services, materials,
            Equipment and labor used by Service Provider in providing the
            Services and Service Provider will promptly cause any Service
            Provider Agent to promptly remove any lien on Dana's premises by
            such Service Provider Agent for work performed under this Agreement.

12.3  Conduct of Project Staff.

      (A)   While at the Dana premises, Service Provider and Service Provider
            Agents will (1) comply with the requests, standard rules and
            regulations of Dana regarding safety and health, personal and
            professional conduct (including adhering to general safety practices
            or procedures) generally applicable to such Dana premises, including
            those set forth in Schedule 19 (Dana Policies and Procedures) and
            (2) otherwise conduct themselves in a businesslike manner.

      (B)   Service Provider will cause Service Provider Agents and members of
            the Project Staff to maintain and enforce the confidentiality
            provisions of this Agreement.

      (C)   If Dana notifies Service Provider that a particular member of the
            Project Staff is not conducting himself or herself in accordance
            with this Section, Service Provider will promptly (1) investigate
            the matter and take appropriate action,

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            which may include (a) removing the applicable person from the
            Project Staff and providing Dana with prompt notice of such removal
            and (b) replacing the applicable person with a similarly qualified
            individual or (2) take other appropriate disciplinary action to
            prevent a recurrence. If Dana is dissatisfied with Service
            Provider's investigation or action or continues to be dissatisfied
            with the conduct of a particular member of the Project Staff,
            Service Provider will promptly remove the individual from the
            Project Staff at Dana's request.

ARTICLE 13. CONTINUED PROVISION OF SERVICES

13.1  Disaster Recovery Plan.

      (A)   Service Provider will implement and maintain disaster recovery plans
            and business continuity plans for Service Provider Service Locations
            and Service Provider's business that, at a minimum, address the
            matters set forth in Schedule 20 (Disaster Recovery and Business
            Continuity Requirements), and support Dana in their implementation
            of Dana disaster recovery plans and Dana business continuity plans
            for Dana Service Locations and will comply with Schedule 14 (Dana
            Information Security Requirements) in connection with such plans.
            Service Provider will (1) update and test the operability of any
            applicable Service Provider recovery plan annually and upon any
            significant change to the Systems or procedures constituting or
            affecting the Services, (2) certify to Dana upon each such test that
            each such plan is fully operational and provide Dana with a summary
            of any report regarding the results of such test and (3) implement
            each such plan upon the occurrence of a disaster.

      (B)   Service Provider will reinstate the Services within the time periods
            set forth in Schedule 20 (Disaster Recovery and Business Continuity
            Requirements) (or if not set forth in Schedule 20, the recovery time
            periods set forth in Service Provider's recovery plan) after the
            occurrence of a disaster.

      (C)   In the event of a disaster (as such term is defined in the
            applicable recovery plan), Service Provider will not increase its
            Fees under this Agreement or charge Dana any declaration, usage or
            other fees in addition to such Fees.

13.2  Force Majeure. If and to the extent that a Party's performance of any of
      its obligations under this Agreement is prevented, hindered or delayed by
      a cause beyond the reasonable control of such Party, which may include
      fire, flood, earthquake, elements of nature or acts of God, acts of war,
      terrorism, riots, civil disorders, rebellions or revolutions (each, a
      "Force Majeure Event"), and such non-performance, hindrance or delay could
      not have been prevented by reasonable precautions, then the
      non-performing, hindered or delayed Party will be excused for such
      non-performance, hindrance or delay, as applicable, of those obligations
      affected by the Force Majeure Event for as long as such Force Majeure
      Event continues and such Party continues to use commercially reasonable
      efforts to resume performance whenever and to whatever extent possible
      without delay, including through the use of alternate sources, workaround
      plans or other means. The Party whose performance is prevented, hindered
      or delayed by a Force Majeure Event will

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      immediately notify the other Party of the occurrence of the Force Majeure
      Event and describe in reasonable detail the nature of the Force Majeure
      Event. The occurrence of a Force Majeure Event does not excuse, limit or
      otherwise affect Service Provider's obligation to provide either normal
      recovery procedures or any other disaster recovery services described in
      Section 13.1, except to the extent the Force Majeure Event prevents
      execution of the disaster recovery plan itself. The failures of
      subcontractors or third-party providers of services to Service Provider
      will not be considered Force Majeure Events.

13.3  Alternate Source. If any Force Majeure Event or disaster prevents, hinders
      or delays performance of Services for more than seventy-two (72) hours
      after the inception of the Force Majeure Event or disaster, Dana may
      procure such Services from an alternate source and Service Provider will
      reimburse Dana for the reasonable and actual costs and expenses incurred
      by Dana in procuring such Services from an alternate source, to the extent
      that those costs and expenses exceed the Fees for such Services for so
      long as the delay in performance will continue, but in no event longer
      than the earlier of (a) 180 days from the start of such delay, or (b) the
      remaining Term, provided that Dana continues to pay Service Provider for
      such Services. If the Force Majeure Event or disaster continues to
      prevent, hinder or delay performance of the Services for more than 14
      calendar days after the inception of the Force Majeure Event or disaster
      or, if a different time period is specified for Service reinstatement in
      Schedule 20 (Disaster Recovery and Business Continuity Requirements), such
      time period, Dana may at its sole discretion, effective as of a date
      specified by Dana in a termination notice to Service Provider, without
      observing the cure period required by Section 25.4, (1) terminate any
      portion of this Agreement affected by the nonperformance and the Fees will
      be equitably adjusted or (2) terminate the entire Agreement without
      liability to Dana except as set forth in Schedule 6 (Fees); provided that,
      if Service Provider succeeds in reinstating the Services, Dana must
      exercise such termination rights within 30 days after such reinstatement.

13.4  No Payment for Unperformed Services. If Service Provider fails to provide
      the Services in accordance with this Agreement due to the occurrence of a
      Force Majeure Event, the Fees will be adjusted in a manner such that Dana
      is not responsible for the payment of any Fees for Services that Service
      Provider fails to provide.

13.5  Allocation of Resources. Whenever a Force Majeure Event or a disaster
      causes Service Provider to allocate limited resources between or among
      Service Provider's customers, Dana will receive at least the same
      treatment as other Service Provider customers who are receiving an
      allocation of resources. In addition, in no event will Service Provider
      redeploy or reassign any Key Personnel to another account in the event of
      a Force Majeure Event.

ARTICLE 14. DANA RESPONSIBILITIES

14.1  Dana Operational Responsibilities. Dana will have the operational
      responsibilities set forth in Schedule 8 (Dana Operational
      Responsibilities and Resources) and, for a Project, set forth in the Work
      Order.

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14.2  Dana Resources. Dana will make available to Service Provider the
      resources, facilities, equipment, furnishings, fixtures and support set
      forth in Schedule 8 (Dana Operational Responsibilities and Resources) and,
      for a Project, set forth in the Work Order ("Dana Resources") in
      accordance with the following provisions:

      (A)   the terms specified in Schedule 8 (Dana Operational Responsibilities
            and Resources) or any other terms agreed between Dana and Service
            Provider in writing from time to time will apply to the Dana
            Resources;

      (B)   Service Provider will comply with any procedures specified in
            Schedule 8 (Dana Operational Responsibilities and Resources) in
            relation to the Dana Resources;

      (C)   except as expressly provided in this Agreement, Service Provider
            will use the Dana Resources for the sole and exclusive purpose of
            providing the Services to Dana;

      (D)   use by Service Provider of facilities that are included in the Dana
            Resources does not constitute a leasehold interest in favor of
            Service Provider or any of Service Provider's customers;

      (E)   Service Provider will use the facilities that are included in the
            Dana Resources in a reasonably efficient manner, and to the extent
            that Service Provider operates such a facility in a manner that
            unnecessarily increases facility costs incurred by Dana, Dana
            reserves the right to set-off the excess utility costs of such
            practices;

      (F)   Service Provider will (and will ensure that Service Provider Agents)
            keep facilities that are included in the Dana Resources in good
            order, not commit or permit waste or damage to such facilities, not
            use such facilities for any unlawful purpose or act and comply with
            all of Dana's standard policies and procedures as in effect from
            time to time as communicated to Service Provider, including
            procedures for the physical security of such facilities;

      (G)   Service Provider will be responsible for damages to, and fines
            arising from use of, the Dana Resources to the extent caused by
            Service Provider, its agents, subcontractors, employees or invitees;

      (H)   Service Provider will permit Dana and Dana agents to enter into
            those portions of facilities that are included in the Dana Resources
            that are occupied by Project Staff at any time to perform
            facility-related services;

      (I)   Service Provider will not make any improvements or changes involving
            structural, mechanical or electrical alterations to facilities that
            are included in the Dana Resources without Dana's approval; and

      (J)   when any facility that is included in the Dana Resources is no
            longer required for performance of the Services for Dana, Service
            Provider will return such facility to Dana in substantially the same
            condition as when Service Provider began using such facilities,
            ordinary wear and tear excepted.

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14.3  Management of Issues.

      (A)   Notwithstanding anything contained in this Article, Service Provider
            will proactively manage issues in a manner that ensures all tasks
            required to be performed under this Agreement are performed in a
            timely manner. Each member of the Project Staff will promptly
            escalate an issue if the performance of any such Project Staff
            member's obligation is directly impacted by the failure of Dana to
            perform a prerequisite task. Service Provider will not have met its
            obligation with respect to the hindered task unless and until the
            Dana Relationship Manager (or other relevant Dana team member
            identified in Schedule 4 (Governance)) has been notified of such
            failure to perform.

      (B)   Dana's failure to perform any of its stated operational
            responsibilities or provide any Dana Resources will not constitute a
            breach of this Agreement or give rise to any right to terminate this
            Agreement. If Dana fails to fulfill any of the responsibilities set
            forth in Schedule 8 (Dana Operational Responsibilities and
            Resources) or provide any Dana Resources, Service Provider will be
            excused from the performance of its obligations under this Agreement
            adversely affected by such failure to the extent and only for so
            long as Dana's failure is the direct cause of Service Provider's
            non-performance, but only:

            (1)   if Service Provider promptly notifies the Dana Relationship
                  Manager of Dana's failure and if, after notifying the Dana
                  Relationship Manager, Dana fails to promptly rectify the
                  failure; and

            (2)   with respect to such specific obligations for which no
                  reasonable workaround exists.

ARTICLE 15. FEES AND PAYMENT

15.1  Fees. In consideration of Service Provider providing the Services under
      this Agreement, Dana will pay to Service Provider:

      (A)   the Fees set forth in Schedule 6 (Fees);

      (B)   for Projects, Fees determined in accordance with Schedule 6 (Fees)
            and the applicable Work Order; and

      (C)   for a New Service, the Fees set forth in the applicable New Service
            Schedule.

Except as expressly set forth in this Agreement, there will be no charge or Fees
payable by Dana for Service Provider's performance of its obligations under this
Agreement. Service Provider will extend the Fees to other members of the Dana
Group Companies as requested by Dana.

15.2  Variable Fees. At the end of every month, Service Provider will review the
      volume of those Services used by Dana during the preceding month that, as
      designated in Schedule 6 (Fees), are subject to Variable Fees. If the
      volume of Dana's use of a Service subject to Variable Fees (1) increases
      above the applicable resource baseline set forth in Schedule 6

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      (Fees), Dana will pay Service Provider, in addition to the Fees otherwise
      due for such Service, an amount equal to the corresponding Additional
      Resource Charge or (2) decreases below the applicable resource baseline
      set forth in Schedule 6 (Fees), Service Provider will credit Dana an
      amount equal to the corresponding Reduced Resource Credit. All such
      payments and credits will be effected in accordance with Section 15.3.

15.3  Invoices. Invoices will adhere to the provisions of Schedule 6 (Fees).

15.4  [INTENTIONALLY BLANK]

15.5  Refundable Items; Prepaid Expenses. If Service Provider receives during
      the Term any refund, credit or other rebate (including deposits) in
      connection with any Assigned Agreement, and such refund, credit or other
      rebate is attributable to a period before the Assigned Agreement Effective
      Date, as applicable, then Service Provider will promptly (1) notify Dana
      of such refund, credit or rebate and (2) pay to Dana the full amount of
      such refund, credit or rebate. Service Provider will reimburse Dana for
      all prepaid amounts related to the Services.

15.6  Adjustments to Fees. There will be no periodic adjustments to the Fees
      except as expressly set forth in Schedule 6 (Fees).

15.7  Expenses. Except as expressly set forth in Schedule 6 (Fees), all travel
      and other costs and expenses relating to the Services are included in the
      Fees and will not be charged to or reimbursed by Dana. To the extent that
      this Agreement or Schedule 6 (Fees) specifically identifies Pass-Through
      Expenses to be paid by Dana, such expenses will be passed through by
      Service Provider with no mark-up. Service Provider will use commercially
      reasonable efforts to (1) identify and obtain any Pass-Through Expenses
      that a third-party vendor may not provide to Service Provider in a timely
      manner, and (2) ensure that all Pass-Through Expenses incurred in each
      month will be included in the invoice issued in the following month.
      Service Provider will report each month to Dana on the status of late
      third-party vendor invoices and Service Provider's efforts to obtain them.

15.8  Disputed Charges.

      (A)   Dana may withhold payment of any portion of an invoice that it
            disputes in good faith, not to exceed *** (the "Withholding Cap").
            In addition, Dana may, in lieu of payment to Service Provider, pay
            into an escrow account up to an additional *** in excess of the
            Withholding Cap for any portion of an invoice that it disputes in
            good faith. Notwithstanding the preceding two sentences, if Dana
            disputes in good faith any portion of an invoice relating to a
            Project, Dana may withhold payment of up to *** for such Project
            (the "Project Withholding Cap").

      (B)   No later than the date on which such withheld Fees or expenses are
            due, Dana will provide Service Provider with a statement specifying
            the portion of Fees or expenses being withheld or escrowed and a
            reasonably detailed explanation of the reasons for withholding or
            escrowing such Fees or expenses.

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      (C)   Whenever Dana withholds or escrows payment of a disputed portion of
            any invoice, the Parties will negotiate expeditiously and in good
            faith to resolve any such disputes in accordance with Schedule 4
            (Governance). All amounts held in escrow at the conclusion of the
            dispute resolution process will be disbursed to Service Provider or
            to Dana, or allocated between them, in accordance with the
            resolution.

      (D)   Payment disputes will not affect Service Provider's obligation to
            provide the Services in accordance with the Service Levels or any
            other Service Provider obligation under this Agreement.

15.9  Rights of Set-Off. With respect to any amount that (A) should be
      reimbursed to Dana or (B) is otherwise payable to Dana under this
      Agreement, Dana may deduct the entire amount owed to Dana from the Fees or
      from the expenses owed by Dana to Service Provider under this Agreement.

15.10 Unused Credits. Any unused credits against future payments (including
      Reduced Resource Credits, Performance Credits and Deliverable Credits)
      owed to either Party by the other under this Agreement will be paid to the
      applicable Party within 30 days after the expiration or termination of
      this Agreement.

15.11 Benchmarking. Dana may elect to engage a third party benchmark
      organization (the "Benchmarker") to compare the Fees in the aggregate for
      some or all of the Services (the "Benchmarked Services") and prices
      charged by other top tier service providers for similar services, on an
      average total charges basis based on the processes included in the
      Benchmarked Services (each such comparison a "Benchmark") pursuant to this
      Section. Benchmarking will be governed by the following terms:

      (A)   The Benchmark process may commence no earlier than ***.

      (B)   The agreed upon Benchmarkers will be set forth in Schedule 24
            (Benchmarkers) as of the Effective Date. The Parties will update
            this list as necessary on an annual basis. *** Within *** days of
            receipt of such list, Dana will elect a Benchmarker from such list
            and engage such Benchmarker by entering into a *** written agreement
            with the Benchmarker that, at a minimum, shall reflect the
            requirements set forth in this Section. Notwithstanding the above,
            Dana shall not engage any Benchmarker for which the engagement would
            result in a

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            violation of any applicable laws or regulations or otherwise violate
            Dana's then current audit service conflict policies. ***

      (C)   Dana shall pay all charges, expenses and costs incurred by the
            Benchmarker in performing the benchmarking described in this
            Section. The Service Provider will at its sole cost and expenses
            cooperate fully with the Benchmarker and provide the data requested
            by the Benchmarker relating to the provision of the Services. Only
            Dana may exercise a right to conduct a Benchmark.

      (D)   Prior to receiving any information from the Parties regarding the
            Services or the Fees the Benchmarker shall execute a confidentiality
            agreement reasonably satisfactory to both Service Provider and Dana
            that at a minimum specifies that the data provided by Dana and
            Service Provider may not be used for any other purpose than
            conducting the referenced Benchmark.

      (E)   It is the intent of the Parties that the Benchmark be a
            collaborative process. In this regard, each Party shall cooperate
            with reasonable requests by the Benchmarker for any information or
            data related to the Agreement to the extent necessary for the
            Benchmarker to perform the Benchmark; provided, however, in no event
            shall Service Provider be required to provide the Benchmarker with
            Service Provider cost data or data relating to other Service
            Provider customers.

      (F)   The Benchmarker shall perform a price-based benchmark, using
            reasonably current data, comparing the total Fees for all Services
            included, in the aggregate, in the Benchmarked Services, against the
            total charges applicable to similar services with respect to the
            selected entities in the Representative Sample as such term is
            defined below. ***

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      (G)   For the purposes of this Section:

            (1)   "Representative Sample" for Benchmarked Services shall mean
                  ***.

            (2)   "Benchmarked Level" shall mean the average total charges
                  attributable to the Benchmarked Services based among those
                  entities comprising the Representative Sample.

            (3)   Prior to performing the comparison, the Benchmarker shall meet
                  with the Parties to review and explain its Benchmark
                  methodology, ***. The Benchmarker shall provide a written
                  summary of the Benchmark methodology and shall perform the
                  Benchmark in adherence thereto in all material respects.

            (4)   The Benchmarker shall deliver the results of the Benchmark in
                  a written report no later than *** days following its
                  engagement by Dana (the "Benchmark Results") to the designated
                  representatives of the Parties. ***

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            (5)   *** The report of the Benchmarker including the Benchmark
                  Results shall be treated as Confidential Information of each
                  Party.

            (6)   ***

            (7)   ***

15.12 Unforeseen Technology Improvements. Service Provider will pass through to
      Dana reductions in the cost of delivery of the Services resulting from
      significant changes in technology or extraordinary reductions in the costs
      of delivering technology services that could not reasonably have been
      foreseen as of the Effective Date but that occur during the Term and would
      be generally available to other users of similar technology and services.

15.13 Gainsharing. The parties will cooperate in good faith to establish, within
      60 days after the Effective Date, mutually-agreeable terms to identify and
      equitably share unanticipated cost savings opportunities.

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ARTICLE 16. TAXES

      (A)   Service Provider will be responsible for any Service Taxes imposed
            by any Governmental Authority based on or measured by the cost of
            acquiring goods or services used by Service Provider in performing
            the Services. Service Provider will assume any and all
            responsibility (including the payment of interest and penalty
            assessments levied by a Governmental Authority) for failure to remit
            a tax that Service Provider is liable to pay under this subsection.

      (B)   Dana will be responsible for any Service Taxes imposed by any
            Governmental Authority on the provision of the Services as of the
            Effective Date. If new or higher Service Taxes become applicable to
            the Services after the Effective Date as a result of either Party
            moving all or part of its operations to a different jurisdiction
            (e.g., Dana's opening a new office or Service Provider relocating
            its performance of the Services to a new service center), the Party
            initiating such move will be responsible for such new or higher
            Service Taxes to the extent they are not recoverable by the other
            Party under applicable tax law. If new or higher Service Taxes
            become applicable to the Services after the Effective Date for any
            other reason (e.g., under changes in Law, but not volume changes)
            the Party otherwise responsible for such Service Taxes as set forth
            in this Section 16 will be responsible for such new or higher
            Service Taxes.

      (C)   Dana and Service Provider will each be responsible for any
            franchise, privilege, income, gross receipts or business activity
            taxes based upon its own gross or net income, net worth or business
            activities. Neither Party will be responsible for any real or
            personal property taxes assessed on tangible or intangible property
            owned or leased by the other Party.

      (D)   Dana and Service Provider will each reasonably cooperate with the
            other to more accurately determine a Party's tax liability and to
            minimize such liability, to the extent legally permissible. Dana and
            Service Provider will each provide and make available to the other
            any resale certificates, information regarding out-of-state sales or
            use of equipment, materials or services, and any other exemption
            certificates or information requested by a Party.

ARTICLE 17. AUDITS

17.1  Service Audits. Upon notice from Dana, Service Provider and Service
      Provider Agents will provide Dana, and any Governmental Authority or other
      third parties who are not Service Provider Competitors and who are not
      hired on a contingency fee basis ("Dana Auditors") with access to and any
      assistance that they may require with respect to the Service Locations and
      the Service Provider Systems for the purpose of performing audits or
      inspections of the Services and the business of Dana relating to the
      Services (excluding other Service Provider customer data and records or
      Service Provider's cost data or internal cost analysis), including (1)
      audits and examinations required by Governmental Authorities, (2) audit of
      Service Provider's compliance with the terms of this Agreement, (3) audit
      of Service Provider's operational and security-related procedures with
      respect to

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      the Services, (4) confirming that control procedures are suitably designed
      to provide reasonable assurance that the stated internal control
      objectives will be achieved if the procedures operate as designed and (5)
      confirming that those control procedures, in fact, operated effectively
      and continuously at all times during the audited period. If any audit by
      an Dana Auditor results in Service Provider being notified that Service
      Provider or Service Provider Agents are not in compliance with any Law,
      audit requirement or other requirement set forth in this Agreement,
      Service Provider will, and will cause Service Provider Agents to, promptly
      take actions to comply with such Law, audit requirement or other
      requirement.

17.2  Fees Audits. Upon notice from Dana, Service Provider will provide Dana and
      Dana Agents with access to such financial records and supporting
      documentation as may be requested by Dana. Dana and Dana Agents may audit
      the Fees charged to Dana to determine if such Fees are accurate and in
      accordance with this Agreement.

      (A)   If, as a result of such audit, Dana determines that Service Provider
            has overcharged Dana, Dana will notify Service Provider of the
            amount of such overcharge and unless Service Provider disputes the
            amount in accordance with the dispute resolution process set forth
            in Schedule 4 (Governance), Service Provider will promptly pay to
            Dana the amount of the overcharge, plus Interest calculated from the
            date of receipt by Service Provider of the overcharged amount until
            the date of payment to Dana.

      (B)   In addition, if any such audit reveals an overcharge to Dana of five
            percent or more during the period audited and Service Provider does
            not successfully dispute the amount revealed by such audit in
            accordance with the dispute resolution process set forth in Schedule
            4 (Governance), Service Provider will, at Dana's option, issue to
            Dana a credit against the Fees, or reimburse Dana, for the actual
            and reasonable cost of such audit.

17.3  Service Provider Audits.

(A)   Service Provider will (1) promptly notify Dana if the results of any
      independent audit or other report of Service Provider's or any Service
      Provider Agent's operations relating to the Services, except to the extent
      that any such report deals with Service Provider's costing structures (in
      which event information about Service Provider's cost structure will be
      redacted), indicate (or Service Provider otherwise becomes aware) that any
      failure by Service Provider to comply with its obligations under this
      Agreement (i) has impacted or reasonably could impact the maintenance of
      Dana's financial integrity or internal controls, the accuracy of Dana's
      financial, accounting or human resource records and reports; or (ii) has
      had, or reasonably could have, any other material adverse impact on the
      applicable Services or the impacted business operations of Dana and (2)
      promptly take corrective action to rectify (a) any error identified in any
      such report that could reasonably be expected to have an adverse impact on
      the Services and (b) any control deficiencies identified in the report.

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(B)   Service Provider will have performed, and provide to Dana by December 31
      of each year a copy of, a SAS 70 Type II audit performed by the Service
      Provider's independent public accountants on the primary Service Provider
      facilities utilized by Service Provider for the provision of the Services.
      *** The SAS 70 Type II audit will be performed in accordance with
      Statement of Auditing Standards (SAS) 70 "Services Organizations" as
      amended by SAS 88 "Services Organizations and Reporting on Consistency"
      and as otherwise consistent with U.S. GAAP and Statements of Auditing
      Standards on the control procedures used by Service Provider in the
      performance of the Services. ***

17.4  Record Retention. Service Provider will comply with Dana's record
      retention policies in effect from time to time during the Term as
      communicated in writing to Service Provider, and provide Dana access upon
      request to the records, documents and other information required to meet
      Dana's audit rights under this Agreement. Dana will notify Service
      Provider of changes in its record retention policies so that Service
      Provider can make any necessary changes to the Policies and Procedures
      Manual in accordance with the Change Control Procedures.

17.5  Facilities. Service Provider will provide to Dana Auditors, on Service
      Provider's premises (or, if the audit is being performed of a Service
      Provider Agent, the Service Provider Agent's premises if necessary),
      space, office furnishings (including lockable cabinets), telephone and
      facsimile services, utilities and office-related equipment and duplicating
      services as such Dana Auditors may reasonably require to perform the
      audits described in this Article.

17.6  General.

      (A)   In performing audits, Dana will endeavor to avoid unnecessary
            disruption of Service Provider's operations and unnecessary
            interference with Service Provider's ability to perform the Services
            in accordance with the Service Levels.

      (B)   Following any audit, Dana's will conduct (in the case of an internal
            audit), or request the Dana Auditors to conduct, an exit conference
            with Service Provider to obtain factual concurrence with issues
            identified in the review.

      (C)   Dana will provide Service Provider with notice at least seventy-two
            (72) hours prior to any operational or financial audit by Dana or
            the Dana Auditors; provided that such notice will be waived if
            waiver is required by Law.

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      (D)   Prior to receiving access to Service Provider Proprietary
            Information, the Dana Auditors (other than government auditors and
            examiners) will execute a confidentiality agreement substantially in
            the form attached hereto as Schedule 13 (Form of Confidentiality
            Agreement).

ARTICLE 18. RELATIONSHIP MANAGEMENT

18.1  Governance Guidelines and Principles. Governance of the Parties'
      relationship under this Agreement will follow the guidelines and
      principles set forth in Schedule 4 (Governance), as such guidelines and
      principles are amended or supplemented by the Parties from time to time
      during the Term.

18.2  Responsibilities. Each of Dana and Service Provider will make management
      decisions in a timely manner and perform its responsibilities set forth in
      this Agreement.

18.3  Dana Appointments. Dana will appoint:

      (A)   a Dana Relationship Manager to manage the operation of this
            Agreement, in accordance with its terms, for Dana. Wherever Dana's
            approval is required under this Agreement, Dana will only give that
            approval through the Dana Relationship Manager or a duly authorized
            delegate of the Dana Relationship Manager, except as contemplated by
            this Article or Schedule 4 (Governance). Service Provider agrees
            that it will not rely on the apparent or ostensible authority of any
            other Dana personnel in relation to this Agreement, except as
            contemplated by this Article or Schedule 4 (Governance); and

      (B)   a Dana Operational Executive to manage day-to-day operations.

18.4  Service Provider Appointments. Service Provider will appoint:

      (A)   a Service Provider Relationship Manager to manage the operation of
            this Agreement, in accordance with its terms, for Service Provider.
            Wherever Service Provider's approval is required under this
            Agreement, Service Provider will only give that approval through
            Service Provider Relationship Manager or a duly authorized delegate
            of Service Provider Relationship Manager, except as contemplated by
            this Article or Schedule 4 (Governance). Dana agrees that it will
            not rely on the apparent or ostensible authority of any other
            Project Staff in relation to this Agreement, except as contemplated
            by this Article or Schedule 4 (Governance). Service Provider will
            ensure that the Service Provider Relationship Manager is the single
            point of contact for Dana for the purposes of this Agreement, has
            the authority and will be given the responsibility to perform for
            Service Provider each of the tasks referred to in Section 18.5 and
            is a full-time employee of Service Provider; and

      (B)   a Service Provider Operational Executive to manage day-to-day
            operations.

18.5  Role of Relationship Managers. The Relationship Managers (A) will meet at
      times as set forth in Schedule 4 (Governance) or as otherwise agreed by
      the Parties, (B) will review

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      and discuss reports submitted by Service Provider, proposed changes to the
      Services or any part of this Agreement, any audit or Benchmarking
      exercises, the status of individual existing or planned Projects and
      financial performance, (C) as contemplated by Schedule 4 (Governance),
      will prepare a monthly executive summary report for Dana and Service
      Provider reviewing Service Provider's performance of the Services, (D) may
      raise any issues of concern or interest relating to this Agreement and (E)
      will work in good faith to resolve any issues of concern in accordance
      with the procedures as set forth in Schedule 4 (Governance) and, if they
      are unable to resolve any issue, refer the matter to senior management for
      resolution in accordance with Section 18.7.

18.6  Senior Executives. At Dana's discretion, the GM, Global HR BTO of Service
      Provider will meet with Dana's VP, Human Resources to do any of the
      following:

      (A)   formally review this Agreement and discuss high level relationship
            and performance issues; and

      (B)   discuss the achievement of Dana's business objectives and how
            Service Provider is assisting Dana to achieve those objectives.

18.7  Escalation Procedure for Relationship Issues. The Parties will follow the
      escalation procedure set forth in Schedule 4 (Governance) to resolve any
      issues concerning this Agreement.

18.8  Executive Level Meeting.

      (A)   Dana may convene a meeting, at Dana's offices, with the VP, Global
            Industrial Sector - BTO of Service Provider upon the occurrence of
            the following events (an "Executive Level Meeting"):

            (1)   the customer satisfaction surveys described in Section 6.10
                  are below the minimum acceptable level to be set forth in
                  Schedule 5 (Service Levels and Performance Credits); or

            (2)   Service Provider fails to meet any single Service Level for
                  any three months out of any rolling six-month period.

            (B)   Any Executive Level Meeting will take place within 48 hours
                  after notice by Dana to Service Provider that it is invoking
                  this subsection.

18.9  Quarterly Budgeting. Within 90 days after the Effective Date and annually
      thereafter, Service Provider will assist Dana in developing Dana's annual
      and quarterly financial objectives and budgets.

18.10 Aligning Project Staff with Dana Objectives. A key performance measurement
      in determining the incentive compensation for each of the Key Personnel,
      including the Service Provider Relationship Manager and the Service
      Provider Operational Executive, will be based upon mutually agreed
      alignment with, and achievement of, increased Dana

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      satisfaction with Service Provider's performance of the Services as such
      satisfaction will be determined in accordance with Section 6.10.

18.11 Continuity of Services. Service Provider acknowledges that the timely and
      complete performance of its obligations under this Agreement is critical
      to the business and operations of Dana. Accordingly, in the event of a
      dispute between Dana and Service Provider, subject to Dana's compliance
      with Section 15.8, Service Provider will not interrupt its provision of
      Services to Dana, refuse to perform any obligations related to
      termination, disable any Equipment or Software used to provide Services or
      engage in any act or omission that prevents, impedes or reduces in any way
      the provision of Services or Dana's ability to conduct its business,
      unless and until this Agreement expires or is terminated in accordance
      with its terms or until such action has been authorized by the final and
      non-appealable judgment of a court of competent jurisdiction.

ARTICLE 19. CONTRACT MANAGEMENT

19.1  Policies and Procedures Manual. No less than 30 days prior to each
      Transformation Date for each Phased Service Component Service Provider
      will create and deliver to Dana a draft of the policies and procedures
      that apply to the Phased Service Component (collectively, the "Policies
      and Procedures Manual"). The final Policies and Procedure Manual will be
      delivered no later than 30 days after the Transformation Date. The content
      of the Policies and Procedures Manual will be as outlined in Schedule 9
      (Outline of Policies and Procedures Manual). Service Provider will
      periodically prepare and provide to Dana updates to such Policies and
      Procedures Manual to reflect any changes in the procedures described
      therein as soon as practicable after such changes are made; provided that
      any changes to the form and scope of the Policies and Procedures Manual
      will be agreed upon by Dana and Service Provider in accordance with the
      Change Control Procedures. Service Provider will update the Policies and
      Procedures Manual to address changes required by the addition of New
      Services.

19.2  Change Control Procedures. The Parties will comply with the Change Control
      Procedures set forth in Schedule 4 (Governance). Any change in the manner
      in which Services are provided will be subject to the Change Control
      Procedures.

ARTICLE 20. PROPRIETARY RIGHTS

20.1  Dana Software and Dana Tools.

      (A)   As between the Parties, Dana is the exclusive owner of the Dana
            Proprietary Software and the Dana Proprietary Tools and Service
            Provider will have no rights or interests in the Dana Proprietary
            Software or the Dana Proprietary Tools except as set forth in this
            Agreement.

      (B)   Dana hereby grants to Service Provider, during the Term and the
            Termination Assistance Period and solely to provide the Services, a
            non-exclusive, non-transferable, limited right to have access to and
            (1) Use (and as required to provide the Services, to maintain,
            modify, enhance or create derivative works of) the Dana Proprietary
            Software and the Dana Proprietary Tools, (2) Use (and as

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            required to provide the Services, to maintain, modify, enhance or
            create derivative works of) the Dana Third Party Software and the
            Dana Third Party Tools, to the extent permissible under the
            applicable third-party agreements, and (3) Use (and as required to
            provide the Services, to maintain, modify, enhance or create
            derivative works of) any Related Documentation in Dana's possession
            on or after the Commencement Date, to the extent permissible under
            the applicable third-party agreements. Schedule 16 (Software and
            Tools) sets forth the Dana Software and the Dana Tools that Service
            Provider will use to provide the Services as of the Commencement
            Date. Service Provider may sublicense, to the extent permissible
            under the applicable third-party agreements, to Service Provider
            Agents the right to have access to and Use (and as required to
            provide the Services, to maintain, modify, enhance or create
            derivative works of) the Dana Software and the Dana Tools solely to
            provide those Services that such Service Provider Agents are
            responsible for providing.

20.2  Service Provider Software and Tools.

      (A)   As between the Parties, Service Provider is the exclusive owner of
            the Service Provider Proprietary Software and the Service Provider
            Proprietary Tools and the Dana Group will have no rights or
            interests in the Service Provider Proprietary Software or the
            Service Provider Proprietary Tools except as set forth in this
            Agreement. Schedule 16 (Software and Tools) sets forth the Service
            Provider Software and Service Provider Tools that Service Provider
            anticipates Service Provider will use to provide the Services as of
            the Effective Date.

      (B)   During the Term and during the Termination Assistance Period,
            Service Provider will provide the Dana Group with such access to the
            Service Provider Software and the Service Provider Tools as
            necessary or appropriate to enable the Dana Group Companies to
            receive the benefit of the Services.

      (C)   Service Provider will grant to the Dana Group Companies, effective
            upon the End Date, to the extent necessary for Dana to achieve
            continuity of Service delivery:

            (1)   a global, perpetual, non-exclusive, non-transferable (except
                  to Affiliates of Dana or under a Restructure or Change in
                  Control of Dana) license to Use, and sublicense, and to permit
                  a third party to Use solely in connection with providing
                  services to the Dana Group, the commercially available Service
                  Provider Proprietary Software and Service Provider Proprietary
                  Tools, on Service Provider's customary terms but without
                  payment of any one-time licensing fees; and

            (2)   a global, perpetual, non-exclusive, non-transferable (except
                  to Affiliates of Dana or under a Restructure or Change in
                  Control of Dana), fully paid-up license to Use, solely in
                  connection with providing services to the Dana Group, Service
                  Provider Proprietary Software and Service Provider Proprietary
                  Tools that are not commercially available, on an AS-IS basis.

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      (D)   Service Provider will grant to the Dana Group Companies, effective
            upon the End Date, to the extent necessary for Dana to achieve
            continuity of Service delivery, a perpetual, non-exclusive license
            for Dana and its designees to Use the Service Provider Third Party
            Software and Service Provider Third Party Tools then being used to
            provide Services at no additional charge to Dana (other than the
            recurring license or maintenance fees then being paid to the
            supplier of such Software or Tools by Service Provider). The license
            set forth in this subsection (D) will not apply to any Service
            Provider Third Party Software or Service Provider Third Party Tools
            to the extent Dana has consented under subsection (E) below to the
            use of such Software and Tools in providing Services after notice
            from Service Provider that Service Provider cannot procure
            sufficient rights from the supplier to grant the foregoing license.

      (E)   Before employing any third-party products in providing the Services,
            other than the Service Provider Third Party Software and Service
            Provider Third Party Tools identified in Schedule 16 (Software and
            Tools), Service Provider will to the extent necessary for Dana to
            achieve continuity of Service delivery (1) obtain sufficient rights
            from the supplier to grant the licenses set forth in subsection (D)
            above; and (2) verify that Dana and its designees, for the purpose
            of providing services to Dana, have the right to purchase ongoing
            maintenance and support for such products on commercially reasonable
            terms. To the extent that Service Provider is unable to obtain such
            rights, Service Provider will only introduce such third-party
            products for use in providing the Services with Dana's prior written
            consent as to the specific product to be introduced.

20.3  Work Product. Work Product will be owned by Dana. Dana will have all
      right, title and interest, including worldwide ownership of copyrights, in
      and to the Work Product and all copies made from them. Service Provider
      hereby irrevocably assigns, transfers and conveys, and will cause Service
      Provider Agents to assign, transfer and convey, to Dana without further
      consideration all of its and their right, title and interest in and to
      such Work Product, including all rights of copyright, in and to such
      materials. Service Provider acknowledges, and will cause Service Provider
      Agents to acknowledge, that Dana and the successors and permitted assigns
      of Dana may obtain and hold in their own name any intellectual property
      rights in and to such Work Product. Service Provider agrees to execute,
      and will cause Service Provider Agents to execute, any documents or take
      any other actions as may reasonably be necessary, or as Dana may
      reasonably request, to perfect Dana's ownership of any such Work Product.
      In the case of Work Product constituting Software, Service Provider will
      deliver to Dana a complete copy of the Software source code. With respect
      to each disclosure, Service Provider will indicate any features or
      concepts that it believes to be new or different. Service Provider retains
      a global, perpetual, irrevocable and non-exclusive license to Use, modify
      and create derivative works of Code Fragments contained in a Work Product.
      A "Code Fragment" means a sub-routine or immaterial portion of its source
      code (determined in relation to the functionality of the Work Product as a
      whole). Service Provider will not combine Code Fragments to create a
      product functionally equivalent to the Work Product containing such Code
      Fragments.

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20.4  Interface Information. During the Term of this Agreement, Service Provider
      will provide Dana with appropriate interface information to enable Dana to
      develop or replace any Software used to provide the Services that is not
      commercially available. After the termination or expiration of this
      Agreement, Service Provider will provide Dana with appropriate interface
      information available from Service Provider to enable Dana to develop or
      replace any Service Provider Software if necessary for Dana to exercise
      any of the rights granted to it under this Agreement.

20.5  Residual Information. Nothing contained in this Agreement will restrict
      either Party from using Residual Information; provided that the use does
      not (1) infringe or misappropriate any patents or copyrights of the other
      Party or any third parties, (2) disclose any Confidential Information that
      identifies or may be used to identify the other Party to any third parties
      or (3) ***.

ARTICLE 21. DATA

21.1  Ownership of Dana Data. All Dana Data is, or will be, and will remain the
      property of Dana. Without Dana's approval (in its sole discretion), Dana
      Data will not be (A) used by Service Provider or Service Provider Agents
      other than in connection with providing the Services, (B) disclosed, sold,
      assigned, leased or otherwise provided to third parties by Service
      Provider or Service Provider Agents or (C) commercially exploited by or on
      behalf of Service Provider or Service Provider Agents. Service Provider
      hereby irrevocably assigns, transfers and conveys, and will cause Service
      Provider Agents to assign, transfer and convey, to Dana without further
      consideration all of its and their right, title and interest in and to
      Dana Data. Upon request by Dana, Service Provider will execute and
      deliver, and will cause Service Provider Agents to execute and deliver,
      any documents that may be necessary or desirable under any Law to
      preserve, or enable Dana to enforce, its rights with respect to Dana Data.

21.2  Return of Data. Upon request by Dana at any time during the Term and upon
      expiration or termination of this Agreement, Service Provider will (A)
      promptly return to Dana, in the format and on the media reasonably
      requested by Dana, all or any part of Dana Data and (B) erase or destroy
      all or any part of Dana Data in Service Provider's possession, in each
      case to the extent so requested by Dana and as permitted by applicable
      Law.

ARTICLE 22. CONFIDENTIALITY

22.1  Use and Disclosure. All Confidential Information relating to a Party will
      be held in confidence by the other Party to the same extent and with at
      least the same degree of care as such Party protects its own confidential
      or proprietary information of like kind and import, but in no event using
      less than a reasonable degree of care or that which is required by law.
      Neither Party will disclose, duplicate, publish, release, transfer or
      otherwise make available Confidential Information of the other Party in
      any form to, or for the use or benefit of, any person or entity without
      the other Party's consent. Each

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      Party will, however, be permitted to disclose relevant aspects of the
      other Party's Confidential Information to its officers, agents,
      subcontractors and employees to the extent that such disclosure is
      reasonably necessary for the performance of its duties and obligations or
      the exercise of its rights under this Agreement and such disclosure is not
      prohibited by applicable Law. Each Party will establish commercially
      reasonable controls to ensure that Confidential Information is not
      disclosed contrary to the provisions of this Agreement or any applicable
      Laws. To the extent that any duties and responsibilities under this
      Agreement are delegated to an Agent, the delegating Party will ensure that
      such Agent adheres to the requirements of this Section.

22.2  Required Disclosure. If either Party or an agent of either Party is
      requested or required by any Governmental Authority, whether by oral
      question, interrogatories, requests for information or documents,
      subpoenas, civil investigation or similar process, to disclose any of the
      Confidential Information of the other Party, such Party will, to the
      extent permitted, provide the other Party with prompt notice of such
      requests so that the other Party may seek an appropriate protective order
      or similar relief or, if appropriate, waive compliance with the provisions
      of this Article. Such Party will use all commercially reasonable efforts
      to obtain, or assist the other Party in obtaining, such a protective order
      or relief.

22.3  Unauthorized Acts. Without limiting either Party's rights as to a breach
      of this Article, each Party will:

      (A)   promptly notify the other Party of any unauthorized possession, use
            or knowledge, or attempt thereof, of the other Party's Confidential
            Information by any person or entity that may become known to such
            Party;

      (B)   promptly furnish to the other Party full details of the unauthorized
            possession, use or knowledge, or attempt thereof, and assist the
            other Party in investigating or preventing the recurrence of any
            unauthorized possession, use or knowledge, or attempt thereof, of
            Confidential Information;

      (C)   cooperate with the other Party in any litigation and investigation
            against third parties deemed necessary by the other Party to protect
            its proprietary rights to the extent such litigation or
            investigation relates to the Services; and

      (D)   promptly use its best efforts to prevent a recurrence of any such
            unauthorized possession, use or knowledge, or attempt thereof, of
            Confidential Information.

      Each Party will bear the cost it incurs as a result of compliance with
      this Section.

22.4  Return of Confidential Information. Upon request at expiration or
      termination of this Agreement, each Party will (A) promptly return to the
      other Party all of the Confidential Information of the other Party and (B)
      erase or destroy all of the Confidential Information of the other Party in
      its possession, except, with respect to Dana, such Confidential
      Information of Service Provider contained in the Service Provider Software
      or the Service Provider Tools licensed to the Dana Group Companies after
      such expiration or termination.

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22.5  Business Associate Agreement. Service Provider may be considered a
      "Business Associate" of Dana as defined in the HIPAA privacy and security
      standards. The Parties agree to execute the business associate agreement
      attached as Schedule 17 (Business Associate Agreement) on or before the
      Effective Date, to apply to the extent Service Provider is a Business
      Associate. The Parties further agree to revise the business associate
      agreement from time to time to reflect changes necessary (as reasonably
      determined by Dana) to maintain compliance with applicable HIPAA privacy
      and security requirements.

22.6  Data Protection Laws.

      (A)   Dana retains sole authority for determining and approving the
            purposes of Service Provider's processing of Dana Data, and Dana is
            responsible for obtaining all necessary consents in order to
            transfer data to, and to have such data processed by, Service
            Provider and Service Provider Agents for processing by them in
            accordance with this Agreement. It is the intention of the Parties
            that Dana and the applicable Dana Affiliates are the data
            controllers, and Service Provider and the Service Provider Agents
            are the data processors.

      (B)   Service Provider and each Service Provider Agent shall comply with
            the following obligations in respect of any Dana Data transferred to
            Service Provider or the Service Provider Agent under this Agreement:

            (1)   Service Provider or the Service Provider Agent shall process
                  Dana Data only for the purpose of providing the Services.

            (2)   Service Provider and each Service Provider Agent shall:

                  (a)   to the extent required of Service Provider or Service
                        Provider Agent under applicable data protection Laws,
                        maintain at all times a valid, up to date
                        notification/registration covering all of processing of
                        personal data contained in the Dana Data;

                  (b)   take the agreed-upon operational and technical security
                        measures, as approved by Dana, to ensure that the Dana
                        Data is secure from unauthorized access or disclosure
                        and take all other operational and technical security
                        measures required of Service Provider or Service
                        Provider Agent by applicable Law;

                  (c)   not transfer to nor direct any person to process any
                        Dana Data without the specific prior written approval of
                        Dana;

                  (d)   ensure that the Dana Data is only accessible to
                        employees of Service Provider and Service Provider Agent
                        employees (and authorized subcontractors), who
                        reasonably need such access for the purpose of providing
                        the Services;

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                  (e)   ensure that Dana Data received from Dana or a Dana
                        Affiliate in the European Economic Area is only
                        processed in accordance with the Policies and Procedures
                        Manual, including any geographical restrictions on the
                        processing of such Data;

                  (f)   inform Dana immediately if Service Provider or a Service
                        Provider Agent receives any inquiry from any
                        governmental official charged with the enforcement of
                        data protection Laws relating to the provision of the
                        Services; and

                  (g)   timely provide to Dana reasonable support in responding
                        to any request for information from a data subject in
                        accordance with the requirements of applicable data
                        protection Laws and, to the extent required under
                        applicable Law, Service Provider and Service Provider
                        Agent will timely respond to any such request.

            As used in this Section 22.6, the terms "process", "data
            controller", "data processor" and "data subject" shall have the
            meanings given to them in the 1995 EU Privacy Directive. The Parties
            will enter into data protection agreements to the extent necessary
            to comply with applicable Laws.

ARTICLE 23. REPRESENTATIONS AND WARRANTIES

23.1  By Dana. Dana represents and warrants that as of the Effective Date:

      (A)   it is a corporation duly incorporated, validly existing and in good
            standing under the Laws of the Commonwealth of Virginia;

      (B)   Dana has all requisite corporate power and authority to execute,
            deliver and perform its obligations under this Agreement;

      (C)   the execution, delivery and performance of this Agreement by Dana
            (1) has been duly authorized by Dana and (2) will not conflict with,
            result in a breach of or constitute a default under any other
            agreement to which Dana is a party or by which Dana is bound;

      (D)   Dana is duly licensed, authorized or qualified to do business and is
            in good standing in every jurisdiction in which a license,
            authorization or qualification is required for the ownership or
            leasing of its assets or the transaction of business of the
            character transacted by it, except where the failure to be so
            licensed, authorized or qualified would not have a material adverse
            effect on Dana's ability to fulfill its obligations under this
            Agreement;

      (E)   Dana is in compliance with all Laws applicable to Dana, and has
            obtained all applicable permits and licenses required of Dana, in
            connection with its obligations under this Agreement; and

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      (F)   there is no outstanding litigation, arbitrated matter or other
            dispute to which Dana is a party that, if decided unfavorably to
            Dana, would reasonably be expected to have a material adverse effect
            on Service Provider's or Dana's ability to fulfill their respective
            obligations under this Agreement.

23.2  By Service Provider. Service Provider represents and warrants that as of
      the Effective Date:

      (A)   Service Provider is a corporation duly incorporated, validly
            existing and in good standing under the Laws of the State of New
            York;

      (B)   Service Provider has all requisite corporate power and authority to
            execute, deliver and perform its obligations under this Agreement;

      (C)   the execution, delivery and performance of this Agreement by Service
            Provider (1) has been duly authorized by Service Provider and (2)
            will not conflict with, result in a breach of or constitute a
            default under any other agreement to which Service Provider is a
            party or by which Service Provider is bound;

      (D)   Service Provider is duly licensed, authorized or qualified to do
            business and is in good standing in every jurisdiction in which a
            license, authorization or qualification is required for the
            ownership or leasing of its assets or the transaction of business of
            the character transacted by it, except where the failure to be so
            licensed, authorized or qualified would not have a material adverse
            effect on Service Provider's ability to fulfill its obligations
            under this Agreement;

      (E)   Service Provider is in compliance with all Laws applicable to
            Service Provider, and has obtained all applicable permits and
            licenses required of Service Provider, in connection with its
            obligations under this Agreement;

      (F)   the Service Provider Proprietary Software, the Service Provider
            Proprietary Tools and the Service Provider Equipment do not infringe
            upon or misappropriate the proprietary rights of any third party;

      (G)   there is no claim or proceeding pending or, to Service Provider's
            knowledge, threatened alleging that any of the Service Provider
            Proprietary Software, the Service Provider Proprietary Tools or the
            Service Provider Equipment infringes or misappropriates the
            proprietary rights of any third party which would reasonably be
            expected to have a material adverse effect on Service Provider's
            ability to fulfill its obligations under this Agreement;

      (H)   to Service Provider's knowledge, there is no claim or proceeding
            pending or threatened alleging that any of the Service Provider
            Third Party Software or the Service Provider Third Party Tools
            identified in Schedule 16 (Software and Tools) infringes or
            misappropriates the proprietary rights of any third party which
            would reasonably be expected to have a material adverse effect on
            Service Provider's ability to fulfill its obligations under this
            Agreement;

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      (I)   there is no outstanding litigation, arbitrated matter or other
            dispute to which Service Provider is a party that, if decided
            unfavorably to Service Provider, would reasonably be expected to
            have a material adverse effect on Dana's or Service Provider's
            ability to fulfill their respective obligations under this
            Agreement;

      (J)   there is no code in the Service Provider Proprietary Software or the
            Service Provider Proprietary Tools that would have the effect of
            disabling or otherwise shutting down all or any portion of the
            Services or any such Software or Tools;

      (K)   to Service Provider's knowledge, there is no code in the Service
            Provider Third Party Software or the Service Provider Third Party
            Tools that would have the effect of disabling or otherwise shutting
            down all or any portion of the Services or any such Software or
            Tools;

      (L)   each Deliverable provided under this Agreement (including Work
            Product) will be free from material errors in operation and
            performance, comply with applicable documentation and specifications
            in all material respects and provide the functions and features, and
            operate in the manner, described in the Schedule, Work Order or
            other document applicable to such Deliverable for 12 months after
            installation, testing and acceptance, or such other period as may be
            specified in the Schedule, Work Order or other document applicable
            to such Deliverable;

      (M)   the Services and any Deliverables provided by Service Provider under
            this Agreement are and will be capable of supporting the Euro as a
            main or additional currency; and

      (N)   Service Provider has not violated any applicable Law, or any Dana
            policies of which Service Provider has been given notice, regarding
            the offering of unlawful inducements in connection with this
            Agreement.

23.3  DISCLAIMER. EXCEPT AS SPECIFIED IN SECTION 23.1 or SECTION 23.2, NEITHER
      DANA NOR SERVICE PROVIDER MAKES ANY OTHER WARRANTIES AND EACH EXPLICITLY
      DISCLAIMS ALL OTHER WARRANTIES, EXPRESS OR IMPLIED, INCLUDING THE IMPLIED
      WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE.

ARTICLE 24. ADDITIONAL COVENANTS

24.1  By Dana. Dana covenants and agrees with Service Provider that during the
      Term and the Termination Assistance Period:

      (A)   Dana will comply with all Laws applicable to its performance of the
            responsibilities set forth in Schedule 8 (Dana Operational
            Responsibilities and Resources) and otherwise to Dana in connection
            with its obligations under this Agreement.

      (B)   Except as otherwise provided in this Agreement, Dana will obtain all
            applicable permits and licenses, including the Dana Governmental
            Approvals and the Dana

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            Consents, required of Dana in connection with its obligations under
            this Agreement.

24.2  By Service Provider. Service Provider covenants and agrees with Dana that
      during the Term and the Termination Assistance Period:

      (A)   Service Provider will comply with all Laws applicable to its
            provision of the Services and otherwise to Service Provider in
            connection with its obligations under this Agreement; provided that
            Service Provider will not be liable under this subsection (A):

            (1)   for a violation of Law during the Transformation Period,
                  caused by Service Provider's performing any Service in the
                  same manner in which the Service was performed by Dana before
                  the Commencement Date for the applicable Phased Service
                  Component, unless another manner of performing the Service is
                  specified in Schedule 2 (Statement of Work) or expressly
                  requested by Dana (but Service Provider will promptly notify
                  Dana of any such non-compliance identified by Service Provider
                  and Service Provider will take affirmative steps, in
                  accordance with the terms of this Agreement, to remedy such
                  non-compliance on an expedited basis);

            (2)   for a violation of Law caused by Service Provider's complying
                  with any Dana Compliance Directive; or

            (3)   for a violation of Law by Dana in performing its retained
                  responsibilities of Schedule 2 (Statement of Work) or
                  violation of Laws by Dana in the operation of Dana's business.

            For purposes of this subsection (A), "Dana Compliance Directive"
            means written instructions to Service Provider regarding compliance
            with any Law, and any changes to the Services required to maintain
            or achieve such compliance. Dana may issue Dana Compliance
            Directives from time to time on its own initiative and, in any
            event, will issue a Dana Compliance Directive within 30 days after
            receiving Service Provider's written request for a Dana Compliance
            Directive as to how one or more specific responsibilities, tasks,
            procedures or processes should be carried out or modified in order
            to comply with applicable Law. In such request, Service Provider
            shall include a reasonable level of detail regarding available
            alternatives and Service Provider's recommended course of action and
            reasons therefor.

      (B)   If any change in Law prevents Service Provider from performing its
            obligations under this Agreement, Service Provider will develop and,
            upon Dana's approval, implement a suitable workaround until such
            time as Service Provider can implement appropriate changes to the
            Services or otherwise perform its obligations under this Agreement
            without such workaround. Service Provider will implement any
            workarounds or changes to the Services required by a change in Law
            at no additional charge to Dana, if the workaround or change (1) is
            required

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            as a consequence of the outsourced nature of the Services, and is
            generally applicable to Service Provider's other customers, (2)
            would result in no net cost to Service Provider due to cost savings
            from implementing the change or (3) can be implemented using the
            resources then being used to provide the Services without adversely
            affecting its ability to provide the Services and meet the Service
            Levels. If the workaround or change will require the payment of
            additional Fees, then Dana may terminate the affected portion of the
            Services without observing the cure period otherwise required by
            Section 25.4 and the Parties will negotiate and implement an
            equitable reduction in the Fees.

      (C)   Service Provider will obtain all applicable permits and licenses,
            including the Service Provider Governmental Approvals and the
            Service Provider Consents, required of Service Provider in
            connection with its obligations under this Agreement.

      (D)   Without limiting any other Service Provider obligations, in
            providing the Services Service Provider will comply at all times
            with all applicable terms and conditions of Dana's collective
            bargaining agreements and other agreements affecting Dana's labor
            relations as they are communicated in writing to Service Provider to
            the extent that Service Provider received such communication prior
            to implementing the Services.

      (E)   If any Deliverable fails to perform in accordance with the
            warranties set forth in this Agreement, a Work Order, a New Service
            Schedule or other applicable document, Service Provider will correct
            any non-conformance of a Deliverable (and redeliver such corrected
            Deliverable) as soon as possible using appropriate resources which
            will not be charged to Dana and with no material adverse impact on
            the performance of other Services.

      (F)   Service Provider (1) will not intentionally code or introduce any
            virus or similar items into the Dana Software, the Retained Systems,
            the Work Product or the Service Provider Systems and (2) will use
            commercially reasonable efforts to screen the Dana Software, the
            Work Product and the Service Provider Systems for the purpose of
            avoiding the coding or introduction of any virus or similar items
            into the Dana Software, the Work Product and the Service Provider
            Systems. If a virus or similar item is found to have been introduced
            into the Dana Software, the Retained Systems, the Work Product or
            the Service Provider Systems, Service Provider will assist Dana in
            reducing the effects of the virus or similar item and, if the virus
            or similar item causes a loss of operational efficiency or loss of
            data or creates a security risk, will assist Dana to the same extent
            to mitigate and restore such losses and mitigate such risk.

      (G)   Without the consent of Dana, Service Provider will not insert into
            (1) the Dana Software or the Retained Systems, (2) the Work Product,
            (3) the Service Provider Software or the Service Provider Tools that
            Dana has the right to access or Use or (4) the Software or Tools
            used to provide the Services any code that would have

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            the effect of disabling or otherwise shutting down all or any
            portion of the Services, any such Software or Tools or the Retained
            Systems.

      (H)   With respect to any disabling code that may be part of (a) the
            Service Provider Software or the Service Provider Tools that Dana
            has the right to access or Use or (b) the Software or Tools used to
            provide the Services, Service Provider will not invoke such
            disabling code at any time during the Term or the Termination
            Assistance Period without Dana's consent.

      (I)   Service Provider will maintain Equipment and Software used to
            provide the Services so that they operate in accordance with their
            specifications, including (1) maintaining Equipment in good
            operating condition, subject to normal wear and tear, (2)
            undertaking repairs and preventive maintenance on Equipment in
            accordance with the applicable Equipment manufacturer's
            recommendations and (3) performing Software maintenance in
            accordance with the applicable Software vendor's documentation and
            recommendations.

      (J)   Service Provider will perform the Services and develop the
            Deliverables with promptness, diligence and in a workmanlike manner,
            in accordance with the practices and professional standards used in
            well-managed operations providing services similar to the Services.

      (K)   Service Provider will use adequate numbers of qualified individuals
            with suitable training, education, experience and skill to perform
            the Services.

24.3  Changes in Laws. Each Party will use reasonable efforts to promptly advise
      the other Party of any changes in Laws of which such Party becomes aware
      that affect the performance and/or receipt of Services under this
      Agreement. This Section 24.3 does not impose on either Party an
      affirmative obligation of inquiry or relieve either Party of its
      obligations hereunder.

ARTICLE 25. TERMINATION

25.1  Termination for Convenience. Effective as of any time after the Effective
      Date, Dana may terminate this Agreement for convenience by giving Service
      Provider at least *** days' notice of such termination, provided that
      prior to the first Commencement Date, only *** day's notice of termination
      need be given.

25.2  Termination for Change in Control of Dana. In the event of a Change in
      Control of Dana, Dana may, by giving Service Provider at least *** days'
      notice of such termination, terminate this Agreement in its sole
      discretion, provided that such notice must be given within *** days after
      the Change in Control occurs.

25.3  Termination for Change in Control of Service Provider. In the event of a
      Change in Control of Service Provider, Dana may, by giving Service
      Provider at least *** days' notice of such termination, terminate this
      Agreement in its sole discretion if Dana reasonably believes the new
      ownership would negatively impact Dana's reputation in the

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      marketplace or the Change in Control involves a Dana Competitor, provided
      that such notice must be given within *** days after the Change in Control
      occurs.

25.4  Termination by Dana for Cause. If Service Provider (1) materially breaches
      any of its material duties or obligations under this Agreement and fails
      to cure such breach within the Default Cure Period, (2) materially
      breaches any of its material duties or obligations under this Agreement
      and the breach is not reasonably susceptible to cure within the Default
      Cure Period or (3) commits numerous breaches of its duties or obligations
      under this Agreement that in the aggregate are material, then Dana may, by
      giving notice to Service Provider, terminate this entire Agreement or the
      Services affected by the breach effective as of the termination date
      specified in the notice of termination. If Dana terminates only the
      Services affected by the breach under this Section 25.4, the Fees will be
      equitably adjusted to reflect those Services that are not terminated.

25.5  Termination for Failure to Complete Transformation. If (i) Service
      Provider has not successfully completed the Transformation of the first
      two Phased Service Components by ***, or (ii) Service Provider has not
      successfully completed the Transformation of all of the Phased Service
      Components by ***, then Dana may, by giving notice to Service Provider,
      terminate, as of the termination date specified in the notice of
      termination, this Agreement or, at Dana's option, the uncompleted Phased
      Service Components.

25.6  Service Level Termination Event. If Service Provider falls below *** of
      the Minimum Service Level as defined in Schedule 5 (Service Levels and
      Performance Credits) for ***, then Dana may, by giving notice to Service
      Provider, terminate this Agreement as of the termination date specified in
      the notice of termination.

25.7  Termination for Failure to Provide Adequate Assurance of Due Performance.
      Dana may terminate this Agreement by giving *** days' notice to Service
      Provider if Dana has reasonable grounds to determine that Service Provider
      may fail to perform its material obligations under this Agreement and
      Service Provider cannot provide Dana with adequate assurance as to Service
      Provider's ability to perform its obligations under this Agreement
      consistently and in a sustained manner within such *** day period.

25.8  Termination by Service Provider for Cause. Service Provider may terminate
      this Agreement, effective as of a date specified in a written notice of
      termination, if and only if Dana breaches its duty to pay undisputed Fees,
      or to escrow any disputed Fees as required by Section 15.8, and fails to
      cure the breach within *** days following its receipt of Service
      Provider's notice of termination.

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25.9  Termination for Insolvency Event. Either Party may, by giving notice to
      the other Party, terminate this Agreement upon the occurrence of an
      Insolvency Event affecting the other Party.

25.10 Termination for Failure to Maintain Adequate Controls. Without limiting
      Dana's termination rights under Section 25.4, in the event Service
      Provider fails to provide annually a current unqualified Type II report as
      required in Section 17.3(B), ***.

25.11 Other Terminations. In addition to the provisions of this Article, this
      Agreement or the applicable portions of the Services under this Agreement
      may be terminated as provided in Section 13.3, Section 15.11 and
      subsection (B) of Section 24.2.

ARTICLE 26. TERMINATION FEES

26.1  Termination Fees. If Dana terminates this Agreement, Service Provider will
      be entitled to such fee ("Termination Fee") as determined in accordance
      with Schedule 6 (Fees). Except for the Termination Fee or as set forth in
      Schedule 6 (Fees), no fee or other compensation will be payable by Dana in
      connection with any expiration or termination of this Agreement (in its
      entirety or as to selected Services), any change in Service volumes under
      Section 3.3 or any insourcing or resourcing of Services under Section 3.5.

ARTICLE 27. TERMINATION ASSISTANCE

27.1  Termination Assistance Services.

      (A)   No less than 30 days prior to each Transformation Milestone, Service
            Provider will provide to Dana for its approval a draft plan for the
            disengagement and transfer of that Transformation Milestone upon the
            expiration, termination, insourcing or resourcing of such Services
            (including any terminations resulting from the Dana's divestiture of
            an entity, business unit or assets), (collectively, the
            "Disengagement Plan"). Once approved, the document will be the
            Disengagement Plan for such Services. The Disengagement Plan will,
            as reasonably foreseeable:

            (1)   specify Key Personnel and other resources that will be used to
                  perform Termination Assistance Services;

            (2)   provide an estimate of incremental Fees for the additional
                  resources required to provide the Termination Assistance
                  Services;

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            (3)   specify substantially all activities necessary to carry out
                  the Termination Assistance Services as efficiently as
                  reasonably possible;

            (4)   specify such training and documentation reasonably required
                  for Dana to understand and operate the Software and Tools used
                  by Service Provider to provide the Services, including (a)
                  configuration data for such Software and Tools and (b) scripts
                  and customizations of such Software and Tools; and

            (5)   set out a timetable and process for effecting Termination
                  Assistance Services that will enable Dana to have completed
                  disengagement as quickly as reasonably possible without
                  materially disrupting the quality of the Services and without
                  limiting Service Provider's obligation to meet the Service
                  Levels during the Termination Assistance Period.

      (B)   Service Provider will keep the Disengagement Plan up to date during
            the Term by updating the Disengagement Plan, from time to time, as
            necessary to take into account changes to the Services and New
            Services and submitting such updates to Dana for approval. Upon
            approval such updates will be incorporated into the Disengagement
            Plan.

      (C)   Upon the expiration or termination of this Agreement or Service
            Provider ceasing to provide the Services for any reason, or the
            insourcing or resourcing of Services under this Agreement, Service
            Provider will provide the Termination Assistance Services in
            accordance with the Disengagement Plan. Termination Assistance
            Services constituting the continuance of existing Services that do
            not specifically relate to such expiration, termination, insourcing
            or resourcing will be performed during the Termination Assistance
            Period at the same rates as during the Term. Termination Assistance
            Services that relate specifically to the expiration, termination,
            insourcing or resourcing, and that cannot be provided by Key
            Personnel or other existing resources without unreasonably risking,
            in Dana's opinion, adverse impact to Service Provider's ability to
            provide the Services, will be provided at the applicable rates set
            forth therefor in Schedule 6 (Fees) or, if the applicable rates are
            not set forth in Schedule 6 (Fees), at Service Provider's rates in
            effect for such services immediately before the expiration,
            termination, insourcing or resourcing. Dana's determination to
            accept risks of adverse impact will relieve Service Provider from
            any consequences of such adverse impact.

      (D)   The quality and level of performance of the applicable Services
            during the Termination Assistance Period will not be degraded as
            compared to the quality and level of performance of such Services
            before such Termination Assistance Period. Without limiting the
            foregoing, during the Termination Assistance Period, Service
            Provider will (1) provide to Dana and potential successors
            designated by Dana such information as Dana may reasonably request
            relating to the number and respective functions of the members of
            the Project Staff performing Services, (2) not make any material
            changes to the level of Service and (3) not reassign Service
            Provider's employees or contractors away from performance of
            functions

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            under this Agreement (until Dana has had an opportunity to meet with
            and attempt to hire such personnel as described in Section 27.3 and
            except to the extent otherwise mutually agreed by the Parties in
            order to mitigate Termination Fees).

      (E)   After the expiration of the Termination Assistance Period, Service
            Provider will (1) answer questions from Dana regarding the
            terminated, insourced or resourced Services on an "as needed" basis
            at Service Provider's then-standard billing rates and (2) deliver to
            Dana any remaining Dana-owned reports and documentation relating to
            the terminated, insourced or resourced services still in Service
            Provider's possession.

27.2  Exit Rights. Upon the later of (A) the expiration or termination of this
      Agreement and (B) the last day of any Termination Assistance Period (the
      "End Date"):

      (A)   The rights granted to Service Provider and Service Provider Agents
            in Section 20.1 will immediately terminate and Service Provider
            will, and, to the extent Dana does not possess a current copy of the
            Dana Software, will cause Service Provider Agents to (1) deliver to
            Dana, at no cost to Dana, a current copy of the Dana Software in the
            form in use as of the End Date and (ii) destroy or erase all other
            copies of the Dana Software in Service Provider's or Service
            Provider Agents' possession. Service Provider will, upon Dana's
            request, certify to Dana that all such copies have been destroyed or
            erased.

      (B)   Upon Dana's request, Service Provider will sell to Dana or its
            designee, free and clear of all liens, security interests or other
            encumbrances, at the then current fair market value any Equipment
            owned by Service Provider and being used by Service Provider or
            Service Provider Agents primarily to perform the Services as of the
            End Date.

      (C)   Service Provider will, and will cause Service Provider Agents to,
            deliver to Dana a copy of all Work Product, in the form in use as of
            the End Date.

      (D)   Upon Dana's request, Service Provider will, and will cause Service
            Provider Agents to, transfer or assign to Dana or its designee, on
            terms and conditions acceptable to all applicable parties, any
            agreements with third parties for the leasing of Equipment,
            licensing of Software, maintenance services, disaster recovery
            services or other third-party products or services, being used by
            Service Provider or Service Provider Agents primarily to provide the
            Services as of the End Date (including any Assigned Agreements), and
            Dana will assume the ongoing obligations under such agreements that
            relate to periods after the End Date.

      (E)   As to Service Provider Software and Service Provider Tools to be
            licensed to Dana as provided in subsections (C) and (D) of Section
            20.2, Service Provider will deliver to Dana a copy of the Service
            Provider Software and Service Provider Tools, in the form in use as
            of the End Date.

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27.3  Right to Hire Project Staff.

      (A)   Upon the delivery of a notice of intent to terminate or not renew
            this Agreement, or upon an insourcing of part of the Services, as to
            the then current members of the Project Staff providing the affected
            Services under this Agreement (each an "Affected Project Staff
            Member"), Service Provider will, to the extent not prohibited by
            applicable Law, (1) provide Dana with the name of each Affected
            Project Staff Member and a description of job responsibilities, (2)
            provide Dana and its designees, at their option, reasonable access,
            in a manner agreed upon by the Parties to minimize any interference
            with Service Provider's ability to provide the Services and conduct
            its business, to such Affected Project Staff Members and (3) allow
            Dana to meet with, solicit and hire, in a manner agreed upon by the
            Parties to minimize any interference with Service Provider's ability
            to conduct its business, such Affected Project Staff Members as of
            the End Date.

      (B)   Service Provider will waive any restrictions that may prevent any
            Affected Project Staff Member from being hired by Dana or its
            designees under this Section.

27.4  Termination Assistance upon Change in Services Volumes or Insourcing or
      Resourcing. If there is (1) a change in Service volumes under Section 3.3,
      (2) an insourcing or resourcing under Section 3.5, (3) any termination of
      Services under this Agreement under subsection (D) of Section 6.7, (4) any
      termination of Services under this Agreement under Section 13.3 or (5) any
      termination of Services under this Agreement under subsection (B) of
      Section 24.2, then Section 27.2 and Section 27.3 will apply only in
      relation to those resources and other items referred to in Section 27.2
      ("Affected Resources"), and those Affected Project Staff Members, that are
      associated with the Services to be changed, insourced, resourced or
      terminated. As soon as practicable after Dana exercises any such right,
      Service Provider will notify Dana if any such Affected Resources, or any
      such Affected Project Staff Members, are necessary for the provision of
      the remaining Services and cannot be duplicated; whereupon Dana and
      Service Provider will agree upon an appropriate allocation of such
      Affected Resources and Affected Project Staff Members.

27.5  Injunctive Relief. Without limiting the foregoing, Service Provider
      acknowledges and agrees that Dana may be irreparably harmed if Service
      Provider were to fail or threaten not to provide Dana with Termination
      Assistance Services, and that Dana may proceed directly to court in any
      such case without observing any cure period otherwise applicable under
      this Agreement.

ARTICLE 28. INDEMNITIES

28.1  Indemnities by Dana. Dana will indemnify Service Provider and its
      Affiliates against, and defend and hold Service Provider and its
      Affiliates harmless from and against, any Losses suffered, incurred or
      sustained by Service Provider or its Affiliates or to which Service
      Provider or its Affiliates becomes subject, resulting from, arising out of
      or relating to any third party claim:

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      (A)   that the Dana Software or Dana Tools infringe upon or misappropriate
            the proprietary or other rights of any third party; provided that
            Dana will not have any indemnity obligation under this subsection
            (A) to the extent any infringement or misappropriation relates to:

            (1)   any item of Dana Third Party Software or Dana Third Party Tool
                  that, with Service Provider's specific prior written consent,
                  is excluded from indemnification under this subsection (A);

            (2)   modifications made or authorized by Service Provider or a
                  Service Provider Agent, without the approval of Dana;

            (3)   Service Provider's use of the Dana Software or Dana Tools in
                  combination with products or services not furnished or
                  approved by Dana and not contemplated by this Agreement;

            (4)   a breach of the Dana Consents by Service Provider; or

            (5)   the failure of Service Provider to use corrections or
                  modifications provided by Dana on a timely basis.;

      (B)   based on the violation of a Law for the protection of persons or
            members of a protected class or category of persons by Dana or Dana
            Agents, including unlawful discrimination;

      (C)   relating to personal injury, bodily injury, death or property loss
            or damage caused by the acts or omissions of Dana or Dana Agents
            (and Dana hereby waives, as to the defense of Service Provider, any
            immunity defense it may have to such claim under Laws related to
            workers' compensation or employee injuries);

      (D)   any employment actions resulting from misrepresentations, oral or
            written, made by Dana or Dana Agents to Affected Employees or other
            Dana employees that were not authorized by Service Provider;

      (E)   any action taken by Dana with respect to the Affected Employees,
            including any claims arising from Dana's decisions, acts or
            omissions relating to screening, interviewing, hiring, assignment,
            evaluation, compensation, termination and/or transfer;

      (F)   relating to any amounts, including taxes, interest and penalties,
            assessed against Service Provider that are the obligation of Dana
            under Article 16;

      (G)   for government penalties and fines resulting from Dana's breach of
            its covenants in Section 24.1;

      (H)   relating to (1) any duties or obligations of Dana or Dana Agents
            with respect to one another, (2) liability under any Assigned
            Agreement based on acts or omissions of Dana or Dana Agents before
            the applicable Assigned Agreement

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            Effective Date and (3) liability under any Managed Agreement based
            on acts or omissions of Dana or Dana Agents for which Dana is not
            entitled to indemnification under clause (3) of subsection (H) of
            Section 28.2.

      (I)   by a Non-US Employee (as defined in Schedule 18 (Human Resources))
            or a non-US Governmental Authority to the extent the claim arises
            from a breach of Dana's responsibilities, or constitutes a liability
            for which Dana has agreed to be responsible, under the terms of
            Schedule 18 (Human Resources);

      (J)   relating to Dana's failure to obtain, maintain or comply with the
            Dana Consents and the Dana Governmental Approvals or to comply with
            the Service Provider Consents;

      (K)   relating to use by Dana of any Service Provider Third Party Software
            or Service Provider Third Party Tools outside of the licenses
            granted in Article 20; or

      (L)   resulting from a disclosure of Service Provider's Confidential
            Information due to Dana's breach of Section 22.1.

      Dana will indemnify Service Provider against any costs and expenses
      incurred in connection with the enforcement of this Section.

28.2  Indemnities by Service Provider. Service Provider will indemnify Dana and
      its Affiliates against, and defend and hold Dana and its Affiliates
      harmless from and against, any Losses suffered, incurred or sustained by
      Dana or its Affiliates or to which Dana or its Affiliates become subject,
      resulting from, arising out of or relating to any third party claim:

      (A)   that the Services, the Deliverables, the Work Product, the Service
            Provider Software, the Service Provider Tools, the Service Provider
            Equipment, any enhancements or modifications to the Dana Software
            performed by Service Provider or Service Provider Agents or any
            other resources or items provided to Dana by Service Provider or
            Service Provider Agents infringe upon or misappropriate the
            proprietary or other rights of any third party; provided that
            Service Provider will not have any indemnity obligation under this
            subsection (A) to the extent any infringement or misappropriation
            relates to:

            (1)   any item of Service Provider Third Party Software or Service
                  Provider Third Party Tool that, with Dana's specific prior
                  written consent, is excluded from indemnification under this
                  subsection (A);

            (2)   modifications made by Dana or a Dana Agent (other than Service
                  Provider and Service Provider Agents), without the approval of
                  Service Provider;

            (3)   Dana's use of any such materials in combination with products
                  or services not furnished or approved by Service Provider and
                  not contemplated by this Agreement;

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            (4)   a breach of the Service Provider Consents by Dana;

            (5)   the failure of Dana to use corrections or modifications
                  provided by Service Provider on a timely basis; or

            (6)   the infringement results from Service Provider's adherence to
                  Dana's directions or procedures.

      (B)   based on the violation of a Law for the protection of persons or
            members of a protected class or category of persons by Service
            Provider or Service Provider Agents, including unlawful
            discrimination;

      (C)   relating to personal injury, bodily injury, death or property loss
            or damage caused by the acts or omissions of Service Provider or
            Service Provider Agents (and Service Provider hereby waives, as to
            the defense of Dana, any immunity defense it may have to such claim
            under Laws related to workers' compensation or employee injuries);

      (D)   relating to accrued employee benefits expressly assumed by Service
            Provider;

      (E)   relating to any employment actions resulting from
            misrepresentations, oral or written, made by Service Provider or
            Service Provider Agents to Affected Employees or other Dana
            employees that were not authorized by Dana;

      (F)   relating to any action taken by Service Provider with respect to the
            Affected Employees, including any claims arising from Service
            Provider's decisions, acts or omissions relating to screening,
            interviewing, hiring, assignment, evaluation, compensation,
            termination and/or transfer;

      (G)   relating to any other aspect of the Project Staff's employment
            relationship with Service Provider or the termination of the
            employment relationship with Service Provider (including claims for
            breach of an express or implied contract of employment);

      (H)   relating to (1) any duties or obligations of Service Provider or
            Service Provider Agents with respect to one another, (2) liability
            under any Assigned Agreement based on acts or omissions of Service
            Provider or Service Provider Agents on or after the applicable
            Assigned Agreement Effective Date and (3) liability under any
            Managed Agreement based on acts or omissions of Service Provider or
            Service Provider Agents on or after the applicable Managed Agreement
            Effective Date that constitute a breach or default of Service
            Provider's obligations under Article 9;

      (I)   relating to Service Provider's failure to obtain, maintain or comply
            with the Service Provider Consents and the Service Provider
            Governmental Approvals or to comply with the Dana Consents;

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      (J)   by any of Service Provider's partners or subcontractors arising from
            or in connection with their provision of Services;

      (K)   resulting from a disclosure of Dana's Confidential Information due
            to Service Provider's breach of Section 10.3 or Section 22.1;

      (L)   relating to any amounts, including taxes, interest and penalties,
            assessed against Dana that are the obligation of Service Provider
            under Article 16;

      (M)   relating to use by Service Provider of any Dana Third Party Software
            or Dana Third Party Tools outside the scope of the licenses granted
            in Article 20;

      (N)   for government penalties and fines resulting from Service Provider's
            breach of its covenants in Section 24.2;

      (O)   by a Non-US Employee (as defined in Schedule 18 (Human Resources))
            or a non-US Governmental Authority to the extent the claim arises
            from a breach of Service Provider's responsibilities, or constitutes
            a liability for which Service Provider has agreed to be responsible,
            under the terms of Schedule 18 (Human Resources); or

      (P)   based on the processing or transfer of Dana Data in violation of
            Service Provider's or a Service Provider Agent's obligations under
            the terms of Section 22.6 or a Local Country Agreement.

      Service Provider will indemnify Dana against any costs and expenses
      incurred in connection with the enforcement of this Section.

28.3  Indemnification Procedures. If any third-party claim is commenced against
      a Party entitled to indemnification under Section 28.1 or Section 28.2
      (the "Indemnified Party"), notice thereof will be given to the Party that
      is obligated to provide indemnification (the "Indemnifying Party") as
      promptly as practicable. If, after such notice, the Indemnifying Party
      will acknowledge that this Agreement applies with respect to such claim,
      then the Indemnifying Party will be entitled, if it so elects, in a notice
      promptly delivered to the Indemnified Party, but in no event less than
      10 days before the date on which a response to such claim is due, to
      immediately take control of the defense and investigation of such claim
      and to employ and engage attorneys reasonably acceptable to the
      Indemnified Party to handle and defend the same, at the Indemnifying
      Party's sole cost and expense. The Indemnified Party will cooperate, at
      the cost of the Indemnifying Party, in all reasonable respects with the
      Indemnifying Party and its attorneys in the investigation, trial and
      defense of such claim and any appeal arising therefrom; provided that the
      Indemnified Party may, at its own cost and expense, participate, through
      its attorneys or otherwise, in such investigation, trial and defense of
      such claim and any appeal arising therefrom. No settlement of a claim that
      involves a remedy other than the payment of money by the Indemnifying
      Party will be entered into without the consent of the Indemnified Party.
      After notice by the Indemnifying Party to the Indemnified Party of its
      election to assume full control of the defense of any such claim, the
      Indemnifying Party will not be liable to the Indemnified Party for any
      legal expenses incurred thereafter by such Indemnified

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      Party in connection with the defense of that claim. If the Indemnifying
      Party does not assume full control over the defense of a claim subject to
      such defense as provided in this Section, the Indemnifying Party may
      participate in such defense, at its sole cost and expense, and the
      Indemnified Party will have the right to defend the claim in such manner
      as it may deem appropriate, at the cost and expense of the Indemnifying
      Party.

28.4  Injunctions Affecting Services. If any product or service provided by
      Service Provider and used by Service Provider to provide the Services
      becomes, or in Service Provider's reasonable opinion is likely to become,
      the subject of an infringement or misappropriation claim or proceeding,
      then Service Provider will promptly notify Dana of such claim or
      proceeding and, at Service Provider's expense (1) secure the royalty-free
      right to continue using the product or service or (2) replace or modify
      the product or service to make it non-infringing, provided that any such
      replacement or modification will not degrade the performance or quality of
      the affected component of the Services in any material way. If neither (1)
      nor (2) is available to Service Provider, Service Provider will remove the
      product or service from the Services and the Fees will be equitably
      adjusted to adequately reflect such removal. If any product or service
      provided by Dana and used by Service Provider to provide the Services
      becomes, or in Dana's reasonable opinion is likely to become, the subject
      of an infringement or misappropriation claim or proceeding, then Dana will
      promptly notify Service Provider of such claim or proceeding, and unless
      and until Dana secures the right to continue using the product or service,
      or replaces or modifies the product or service to make if non-infringing,
      Service Provider will be relieved of the Services that require the
      enjoined product or service, without affecting Dana's payment obligations.

ARTICLE 29. DAMAGES

29.1  Direct Damages. Each Party will be liable to the other Party for any
      direct damages arising out of or relating to such Party's performance or
      failure to perform under this Agreement; provided that the liability of a
      Party to the other Party, whether based on an action or claim in contract,
      equity, negligence, tort or otherwise, will not in the aggregate exceed
      ***.

29.2  Consequential Damages.

      (A)   ***

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      (B)   Notwithstanding the foregoing, the following damages are agreed to
            be included within direct damages and not excluded by this Section
            29.2: ***.

29.3  Exceptions.

      (A)   ***

            (1)   ***

            (2)   ***

            (3)   ***

      (B)   ***

            (1)   ***

      (C)   ***

            (1)   ***

            (2)   ***

      (D)   ***

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29.4  Interpretation of Cap. ***

      (A)   ***

      (B)   ***

      (C)   ***

      (D)   ***

29.5  Injunctive Relief. A Party may seek immediate injunctive relief for a
      breach of this Agreement by the other Party if the breach would result in
      irreparable harm to the Party for which monetary damages would provide an
      inadequate remedy. A Party filing a pleading seeking immediate injunctive
      relief that is not awarded in substantial part will pay all reasonable
      costs and attorneys' fees of the other Party.

ARTICLE 30. INSURANCE

30.1  Insurance. Except as specifically provided otherwise in this Agreement,
      Service Provider will obtain and maintain at its own expense, and require
      Service Provider Agents to obtain and maintain at their own expense or
      Service Provider's expense, insurance of the type and in the minimum
      amounts set forth below, with reputable carriers satisfactory to Dana:

      (A)   for U.S. citizens and foreign nationals working in the U.S. or its
            territories and entitled to state workers' compensation insurance or
            benefits, statutory workers' compensation in accordance with all
            state and local requirements, including employers' liability, with
            limits not less than ***;

      (B)   for foreign nationals working outside the U.S. or its territories,
            or working in the U.S. or its territories but not entitled to
            workers' compensation insurance or benefits, employee injury
            insurance or benefits usual, customary and/or required in the
            country in which such foreign national is employed or domiciled,
            whichever is applicable, which insurance or benefit may be provided
            through a non-U.S. government sponsored program or social welfare
            program or private insurance, as is usual, customary and/or required
            in the employee's country of employment or domicile, whichever is
            applicable;

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      (C)   commercial general liability insurance for an insured amount of not
            less than *** per occurrence and *** aggregate;

      (D)   automobile liability insurance covering use of all owned, non-owned
            and hired automobiles for bodily injury, property damage, with a
            minimum combined single limit per accident of *** or the minimum
            limit required by Law, whichever limit is greater;

      (E)   professional errors and omissions liability insurance covering loss
            (other than bodily injury or property damage) which may result from
            any rendering or failure to render any professional services under
            this Agreement, with a minimum limit of *** per occurrence and ***
            in aggregate;

      (F)   fidelity bond/crime insurance, naming Dana as a loss payee ***;

      (G)   all risk property coverage, including flood and earthquake and
            business interruption insurance, covering property and operations of
            Service Provider or property in its care, custody or control; and

      (H)   umbrella and/or excess liability coverage, applying over the
            employer's liability, commercial general liability and automobile
            liability, in minimum amounts of *** per occurrence and *** in the
            aggregate.

      The above coverages will apply on a worldwide basis regardless of where
      the event that creates the liability occurs or where the suit or claim for
      the liability is brought. The above coverages will be written or endorsed
      so that they are primary coverages and not excess or contributory to any
      coverages maintained by Dana. Service Provider's obligations under this
      Section will in no way limit or diminish its indemnification obligations,
      or liability for claims covered, under the terms of this Agreement.

30.2  Period of Insurance. Service Provider will take out and maintain the
      insurance policies referred to in Section 30.1 for the following periods:

      (A)   ***

      (B)   ***

      For any coverage written on a claims made basis, the retrospective date
      must be no later than the Effective Date of this Agreement.

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30.3  Insurance Documentation. For all insurance required under Section 30.1,
      Service Provider will, on the Effective Date and prior to each coverage
      renewal date, or upon Dana's request from time to time, furnish to Dana
      certificates of insurance or other appropriate documentation (including
      evidence of renewal of insurance) evidencing all coverages referenced in
      Section 30.1 and naming Dana as an additional insured with regard to the
      commercial general liability coverage as respects bodily injury or
      property damage resulting from the Project Staff's act or omissions. In
      the event of cancellation, non-renewal or material alteration, Service
      Provider shall cause its insurers to endeavor to provide 30 days' prior
      written notice to Dana. With regard to the coverages referenced in Section
      30.1.(E) and 30.1.(F), Service Provider will provide Dana as much notice
      as is reasonably possible under the circumstances prior to any
      cancellation, non-renewal or material alteration. Such cancellation or
      material alteration will not relieve Service Provider of its continuing
      obligation to maintain insurance coverage in accordance with this Article.
      With regard to the Professional Errors and Omissions Liability insurance,
      on the Effective Date and prior to each coverage renewal date, or upon
      Dana's request from time to time, Service Provider will provide a written
      certification from its insurance broker that the coverage maintained by
      Service Provider covers all Services under this Agreement and that the
      limits are in full force and effect.

30.4  Risk of Loss. Subject to the terms of this Agreement, each Party is
      responsible for the risk of loss of, or damage to, any property of the
      other that is caused by the acts or omissions of such Party.

30.5  Deductibles or Self Insurance. Unless Service maintains an investment
      grade credit rating by Moody's Investors Services, the foregoing coverages
      may not be changed to increase any deductibles or other self insurance
      provisions in excess of the respective amounts in existence on the
      Effective Date.

ARTICLE 31. MISCELLANEOUS PROVISIONS

31.1  Assignment. Neither Party will, without the consent of the other Party,
      assign this Agreement or otherwise transfer its rights or obligations
      under this Agreement; provided that Dana may assign or otherwise transfer
      its rights and obligations under this Agreement to any Affiliate of Dana,
      to an entity that acquires all or substantially all of Dana's assets or
      Dana's successor by way of merger or acquisition. The consent of a Party
      to any assignment of this Agreement will not constitute such Party's
      consent to further assignment. This Agreement will be binding on the
      Parties and their respective successors and permitted assigns. Any
      assignment in contravention of this subsection will be void.

31.2  Notices. Except as otherwise specified in this Agreement, all notices,
      requests, consents, approvals, agreements, authorizations,
      acknowledgements, waivers and other communications required or permitted
      under this Agreement will be in writing and will be deemed given when sent
      by telecopy to the telecopy number specified below or delivered by hand to
      the address specified below. A copy of any such notice will also be sent
      by express air mail on the date such notice is transmitted by telecopy to
      the address specified below:

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      In the case of Dana:
            Dana Corporation
            4500 Dorr Street
            Toledo, Ohio 43615
            Attention: Vice President, Human Resources
            Telecopy No.: 419-535-

      With a copy to:
            Dana Corporation
            4500 Dorr Street
            Toledo, Ohio 43615
            Attention: General Counsel
            Telecopy No.: 419-535-4790

      In the case of Service Provider:
            IBM Corporation
            Rt. 100, Bld 2
            Somers, NY 10589
            Attention: VP, BTO Industrial
            Telecopy No.: (914) 766-8237

      With a copy to:
            IBM Corporation
            Rt. 100, Bld 2
            Somers, NY 10589
            Attention: BCS Associate General Counsel
            Telecopy No.: (914) 766-8222

      Either Party may change its address or telecopy number for notification
      purposes by giving the other Party 15 days' notice of the new address or
      telecopy number and the date upon which it will become effective.

31.3  Counterparts. This Agreement may be executed in any number of
      counterparts, each of which will be deemed an original, but all of which
      taken together will constitute one single agreement between the Parties.

31.4  Relationship. The Parties intend to create an independent contractor
      relationship and nothing contained in this Agreement will be construed to
      make either Dana or Service Provider partners, joint venturers,
      principals, agents or employees of the other. No officer, director,
      employee, agent, affiliate or contractor retained by Service Provider to
      perform work on Dana's behalf under this Agreement will be deemed to be an
      employee, agent or contractor of Dana. Neither Party will have any right,
      power or authority, express or implied, to bind the other.

31.5  Consents, Approvals and Requests. Except as specifically set forth in this
      Agreement, all consents and approvals to be given by either Party under
      this Agreement will not be

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      unreasonably withheld or delayed and each Party will make only reasonable
      requests under this Agreement.

31.6  Waivers. No delay or omission by either Party to exercise any right or
      power it has under this Agreement will impair or be construed as a waiver
      of such right or power. A waiver by any Party of any breach or covenant
      will not be construed to be a waiver of any succeeding breach or any other
      covenant. All waivers must be signed by the Party waiving its rights.

31.7  Remedies Cumulative. No right or remedy herein conferred upon or reserved
      to either Party is intended to be exclusive of any other right or remedy,
      and each right and remedy will be cumulative and in addition to any other
      right or remedy under this Agreement, or under applicable Law, whether now
      or hereafter existing.

31.8  Amendments. No change or addition to any provision of this Agreement will
      be valid unless in writing and signed by an authorized representative of
      each of the Parties.

31.9  Survival. The terms of Sections 6.7(C), 6.8(D), 12.2(D) and (E), 14.2(G),
      15.3 (as to outstanding Fees), 15.10, , 17.2, 17.3(B), 17.4, 27.1(C), (D)
      and (E), 27.2(A) and (D), 27.3, 30.2, 31.7, 31.9, 31.10, 31.11 and 31.12;
      Articles 16, 20, 22, 26, 28, 29 and 32; and the notice requirements for
      reassignment of Key Personnel set forth in Schedule 18 (Human Resources)
      will survive the expiration or termination of this Agreement.

31.10 Third Party Beneficiaries. Each Party intends that this Agreement will not
      benefit, or create any right or cause of action in or on behalf of, any
      person or entity other than the Parties.

31.11 Covenant of Further Assurances. Subsequent to the execution and delivery
      of this Agreement and without any additional consideration, each of Dana
      and Service Provider will execute and deliver any further legal
      instruments and perform any acts that are or may become necessary to
      effectuate the purposes of this Agreement.

31.12 Negotiated Terms. The Parties agree that the terms and conditions of this
      Agreement are the result of negotiations between the Parties and that this
      Agreement will not be construed in favor of or against any Party by reason
      of the extent to which any Party or its professional advisors participated
      in the preparation of this Agreement.

31.13 Export. Dana and Service Provider will not knowingly export or re-export
      any personal computer system, part, technical data or sub-elements under
      this Agreement, directly or indirectly, to any destinations prohibited by
      the United States Government. The term "technical data" in this context,
      means such data as is defined as technical data by applicable United
      States export regulations.

31.14 Non-Solicitation. Except as permitted under Section 27.3, during the Term
      neither Party will solicit or hire any individual while that individual is
      an employee of the other Party. This Section will not restrict the right
      of either Party to solicit or recruit generally in the media or prohibit
      either Party from hiring an employee of the other who answers any

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      advertisement or who otherwise voluntarily applies for hire without having
      been initially solicited or recruited by the hiring Party.

31.15 Conflict of Interest. Neither Party will pay any salaries, commissions,
      fees or make any payments or rebates to any employee of the other Party,
      or to any designee of such employee, or favor any employee of the other
      Party, or any designee of such employee, with gifts or entertainment of
      significant cost or value or with services or goods sold at less than full
      market value. Obligation under this Section will also be binding upon the
      Parties respective agents.

31.16 Publicity. Neither Party will use the other Party's name or mark, or use
      language from which the connection of such name or mark may be inferred,
      without the other Party's prior written consent, in the other Party's sole
      discretion. Neither Party may make, without the prior written approval of
      authorized representatives of the other Party, any public disclosures
      relating to this Agreement, except for internal announcements or
      disclosures required to meet legal or regulatory requirements that are
      beyond the reasonable control of the disclosing Party.

31.17 Liens. Service Provider will keep all real and personal property of Dana,
      and the Services, free and clear of all liens or lien claims. If any lien
      or lien claim is asserted for any reason, Dana may at its sole discretion
      (1) pay the amount of the lien or lien claim, (2) deduct the amount paid
      from Fees due to Service Provider and/or (3) require Service Provider to
      obtain a properly executed release of lien satisfactory to Dana.

ARTICLE 32. CONSTRUCTION

32.1  Background. The statement of background and objectives set forth in the
      introductory portion of this Agreement are intended to be a general
      introduction to this Agreement and are not intended to expand the scope of
      the Parties' obligations or to alter the plain meaning of this Agreement's
      terms and conditions. However, to the extent the terms and conditions of
      this Agreement do not address a particular circumstance or are otherwise
      unclear or ambiguous, such terms and conditions are to be interpreted and
      construed so as to give the fullest possible effect to the goals and
      objectives set forth in the statement of background and objectives.

32.2  Incorporation and References. In this Agreement and the Schedules and
      Local Country Agreements to this Agreement:

      (A)   the Schedules and Local Country Agreements to this Agreement are
            hereby incorporated into and deemed part of this Agreement and all
            references to this Agreement will include the Schedules to this
            Agreement;

      (B)   references to a Schedule, Section or Article will be to such
            Schedule to, or Section or Article of, this Agreement unless
            otherwise provided;

      (C)   references to any Law means references to such Law in changed or
            supplemented form or to a newly adopted Law replacing a previous
            Law; and

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      (D)   references to and mentions of the word "including" or the phrase
            "e.g." means "including, without limitation."

32.3  Headings. The Article and Section headings, Table of Contents and Table of
      Schedules are for reference and convenience only and will not be
      considered in the interpretation of this Agreement.

32.4  Severability. If any provision of this Agreement is held by a court of
      competent jurisdiction to be contrary to Law, then the remaining
      provisions of this Agreement, if capable of substantial performance, will
      remain in full force and effect.

32.5  Sole and Exclusive Venue. Each Party irrevocably agrees that any legal
      action, suit or proceeding brought by it in any way arising out of this
      Agreement must be brought solely and exclusively in the United States
      District Court for the Northern District of Ohio or Court of Common Pleas
      for Lucas County located in Toledo, Ohio and irrevocably accepts and
      submits to the sole and exclusive jurisdiction of each such court in
      personam, generally and unconditionally, with respect to any action, suit
      or proceeding brought by it or against it by the other Party; provided
      that this Section will not prevent a Party against whom any legal action,
      suit or proceeding is brought by the other Party in the state courts of
      the State of Ohio from seeking to remove such legal action, suit or
      proceeding, under applicable federal Law, to the district court of the
      United States for the district and division embracing the place where the
      action is pending in the state courts of the State of Ohio, and if an
      action is so removed each Party irrevocably accepts and submits to the
      jurisdiction of that district court. Each Party hereto further irrevocably
      consents to the service of process from any of such courts by mailing
      copies thereof by registered or certified mail, postage prepaid, to such
      Party at its address designated under this Agreement, with such service of
      process to become effective 30 days after such mailing.

32.6  Section 365(n). All rights and licenses granted under or under this
      Agreement by Service Provider to the Dana Group Companies are, and will
      otherwise be deemed to be, for purposes of Section 365(n) of Title 11 of
      the United States Code, as amended from time to time (the "Bankruptcy
      Code"), licenses to rights to "intellectual property" as defined under the
      Bankruptcy Code. The Parties agree that the Dana Group Companies, as
      licensee of such rights under this Agreement, will retain and may fully
      exercise all of its rights and remedies available to it under the
      Bankruptcy Code including Section 365(n) thereof.

32.7  Governing Law.

      (A)   This Agreement and the rights and obligations of the Parties under
            this Agreement will be governed by and construed in accordance with
            the Laws of the State of Ohio, without giving effect to the
            principles thereof relating to the conflicts of Laws.

      (B)   The Parties agree that, to the extent no expressly permitted by Law,
            the United Nations Convention on Contracts for the International
            Sale of Goods 1980, and all

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            international and domestic legislation implementing such Convention,
            will not apply to this Agreement.

      (C)   The Parties further agree that their respective rights and
            obligations under this Agreement will be solely and exclusively as
            set forth in this Agreement and that the Uniform Computer
            Information Transactions Act ("UCITA"), whether enacted in whole or
            in part by any state or applicable jurisdiction, regardless of how
            codified, will not apply to this Agreement and is hereby disclaimed.
            The Parties further agree to amend this Agreement as may be
            necessary to comply with any mandatory disclaimer language required
            by UCITA in any applicable jurisdiction.

32.8  Waiver of Jury Trial. The Parties hereby irrevocably waive any right to
      jury trial with respect to any action relating to this Agreement or the
      Services.

32.9  Entire Agreement. This Agreement and the Schedules to this Agreement
      represent the entire agreement between the Parties with respect to its
      subject matter, and there are no other representations, understandings or
      agreements between the Parties relative to such subject matter.

32.10 Interpretation Consistent with Law; Conflicts.

      (A)   If any provision of this Agreement is subject to an interpretation
            which would be invalid, illegal, or unenforceable, the remaining
            provisions of this Agreement will not in any way be affected or
            impaired, and the invalid, illegal, or unenforceable provision will
            be interpreted to reflect the Parties' original intent under this
            Agreement as nearly as possible in accordance with applicable Laws.

      (B)   If there is a conflict among the terms in the various documents
            within this Agreement:

            (1)   to the extent the conflicting provisions can reasonably be
                  interpreted so that such provisions are consistent with each
                  other, such consistent interpretation will prevail; and

            (2)   to the extent this Section 32.10(B) does not resolve such
                  conflict, the following order of precedence will prevail:

                  (a)   the provisions of a Local Country Agreement will prevail
                        over a conflicting term in this Agreement with respect
                        to Services performed within the jurisdiction of such
                        Local Country Agreement;

                  (b)   this Agreement (exclusive of its Schedules) will prevail
                        over a conflicting term in its Schedules; and

                  (c)   a Schedule will prevail over a conflicting term in the
                        Exhibits.

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            Each of Dana and Service Provider has caused this Agreement to be
signed and delivered by its duly authorized representative on this 31 day of
March, 2005.

                                  DANA CORPORATION

                                  By: /s/ Richard W. Spriggle
                                      -----------------------
                                  Name: Richard W. Spriggle
                                  Title: V.P. Human Resources

                                  By: __________________________________________
                                  Name: ________________________________________
                                  Title: _______________________________________

                                  INTERNATIONAL BUSINESS MACHINES CORPORATION

                                  By: /s/ Gerald T. Kurtz
                                      -------------------
                                  Name: Gerald T. Kurtz
                                  Title: Partner, Business Consulting Services

                                    Page 67

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