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                                                                   EXHIBIT 10.32

                        FINANCIAL PERFORMANCE CORPORATION

                           INCENTIVE COMPENSATION PLAN

Section 1.  Purpose

      The purpose of this Plan is to recognize and reward key employees of the
Company for the attainment of established performance goals reflecting both
annual and long-term results which further the success of the Company.

Section 2.  Definitions

      For Plan purposes, the following terms shall have the following respective
meanings:

      (a)   "Award" means a payment or payment opportunity granted to a
Participant pursuant to Section 5 of the Plan.

      (b)   "Board" means the Board of Directors of Financial Performance
            Corporation.

      (c)   "Code" means the Internal Revenue Code of 1986, as amended from time
            to time.

      (d)   "Committee" means a committee designated by the Board and comprised
of two or more non- employee members of the Board, each of whom is an "outside
director" within the meaning of Section 162(m) of the Code.

      (e)   "Company" means Financial Performance Corporation, including any
subsidiary and division, and any other entity in which the Company has a
significant equity interest, as determined by the Committee.

      (f)   "Earnings Before Income Taxes" means the amount reported as such in
the Company's annual report to shareholders, or comparable amount for a
subsidiary or division, for the applicable period.

      (g)   "Net Earnings" means the amount reported as such in the Company's
annual report to shareholders, but before extraordinary items and the cumulative
effect of accounting changes, for the applicable period, or comparable amount
for a subsidiary or division, for the applicable period.

      (h)   "Operating Profit" means the amount reported as income from
operations in the Company's annual report to shareholders, or comparable amount
for a subsidiary or division, for the applicable period.

      (i)   "Participant" means an employee of the Company designated by the
Committee to receive an Award.

      (j)   "Performance Period" means either, as designated by the Committee, a
single fiscal year of the Company, or three successive fiscal years of the
Company, or such other period designated by the Committee.

      (k)   "Plan" means the Incentive Compensation Plan as set forth herein and
as may be amended from time to time pursuant to Section 14.

      (l)   "Return on Equity" means the quotient resulting from dividing Net
Earnings, by average shareholders' equity as reported in the Company's annual
report to shareholders, for the applicable period.

Section 3.  Administration
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      (a)   The Committee shall have full power and authority to construe,
interpret and administer the Plan and to make rules and regulations subject to
the provisions of the Plan. All decisions, actions, determinations and
interpretations of the Committee shall be made in its sole discretion and shall
be final, conclusive and binding on all parties.

      (b)   No member of the Committee shall be personally liable by reason of
any contract or other instrument executed by him, or on his behalf, in his
capacity as a member of the Committee or for any mistake of judgment made in
good faith. To the extent permitted by law, the Company shall indemnify and hold
harmless each member of the Committee and each other officer, employee or
director of the Company to whom any duty or power relating to the administration
of the Plan has been delegated, against any cost or expense (including counsel
and related fees) or liability (including any sum paid in settlement of a claim
with approval of the Committee) arising out of any act or omission in connection
with the Plan unless arising out of such person's own fraud, gross negligence,
willfull misconduct or bad faith.

Section 4.  Eligibility for Participation

      The Committee shall select Participants from among officers and other key
employees of the Company. No member of the Committee or other non-employee
member of the Board shall participate in the Plan.

Section 5.  Determination and Payments of Award

      (a)   For each Performance Period, the Committee shall, in its discretion,
establish target award levels and respective performance measures which need to
be attained in order for the Participant to earn the applicable Award(s). The
performance measures used shall be Earnings Before Income Taxes, Net Earnings
and Return on Equity, either solely or in combination, as established in the
discretion of the Committee. The Committee shall have the right to reduce or
eliminate Awards otherwise payable under the Plan.

      (b)   Following the conclusion of the applicable Performance Period, if
the performance measures have been attained, the Committee shall authorize the
payment of Awards to Participants at the levels previously established by the
Committee. However, an Award payment to any one Participant for Performance
Period shall not exceed twenty- five percent (25%) of Operating Profit for the
applicable period. The Committee shall have the right to reduce or eliminate
Awards otherwise payable under the Plan.

      (c)   The Committee may in its discretion determine to pay all or part of
an Award to a person (or his or her beneficiary or estate) who has terminated
employment with the Company prior to the end of a Performance Period if the
applicable performance measures for the Award have been attained.

      (d)   Awards may be paid in cash, shares of Common Stock or a combination
and payments may be deferred pursuant to Section 7, all as determined by the
Committee.

Section 6.  Withholding Tax

      The Company shall deduct from any payments under the Plan a sufficient
amount to cover withholding of any federal, state or local taxes required by
law.

Section 7.  Payment Deferrals

      The Committee may require or permit Participants to elect to defer the
payment of Awards under such rules and procedures as it may establish under the
Plan, including providing for the payment or crediting of interest on the
deferred amounts or the payment or crediting of dividend equivalents if deferred
amounts are denominated in Common Stock equivalents.

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Section 8.  Transferability and Exercisability

      Awards and rights to deferred payments granted under the Plan shall not be
transferable or assignable other than by will or the laws of descent and
distribution.

Section 9.  Other Benefit and Compensation Programs

      Unless otherwise specifically determined by the Committee, Awards received
by Participants under the Plan shall not be deemed a part of a Participant's
compensation for purposes of calculating payments or benefits under any Company
benefit plan, severance program or severance pay law of any country, or benefits
that may be provided pursuant to a contractual obligation of the Company.
Further, the Company may adopt other compensation programs, plans or
arrangements as it deems appropriate or necessary.

Section 10. Unfunded Plan

      Unless otherwise determined by the Committee, the Plan, and any deferred
amounts under Section 7 hereof, shall be unfunded and shall not create (or be
construed to create) a trust or a separate fund or funds. The Plan shall not
establish any fiduciary relationship between the Company and any Participant or
other person. To the extent any person holds any rights by virtue of an Award
granted under the Plan, such rights shall be no greater than the rights of an
unsecured general creditor of the Company.

Section 11. Future Rights

      No person shall have any claim or rights to be granted an Award under the
Plan. No Participant shall have any right due to participation in the Plan to be
retained in the employ of the Company. Likewise, participation in the Plan will
not in any way affect the Company's right to terminate the employment of the
Participant at any time with or without cause. Participation in the Plan with
respect to any Performance Period shall not affect the Committee's right to
include or exclude any person for participation with respect to any other
Performance Period.

Section 12. Governing Law

      The validity, construction and effect of the Plan and any actions taken or
relating to the Plan shall be determined in accordance with the laws of the
State of New York and applicable federal law.

Section 13. Amendment or Termination

      The Board may from time to time amend or terminate the Plan, provided that
shareholder approval shall be required for any amendment that increases the
maximum amount payable to a Participant for a Performance Period from that
specified in Section 5(b).

Section 14. Effective Date

      The Plan shall become effective upon its approval by the shareholders of
the Company. Such approval shall constitute the effectiveness of Awards granted
by the Committee prior to such approval for purposes of qualifying such Awards
for the performance-based exemption provided under section 162(m) of the Code.

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                                                                   EXHIBIT 10.33

                        FINANCIAL PERFORMANCE CORPORATION

                            2001 STOCK INCENTIVE PLAN

SECTION 1.  PURPOSES

            The purpose of the Financial Performance Corporation 2001 Stock
Incentive Plan (the "Plan") are (i) to enable Financial Performance Corporation
(the "Company") and its Related Companies (as defined below) to attract, retain
and reward employees and strengthen the existing mutuality of interests between
such employees and the Company's shareholders by offering such employees an
equity interest in the Company, (ii) to enable the Company to offer incentives
to employees of entities which are acquired or established by the Company from
time to time as incentives and inducements for employment, and (iii) to enable
the Company to pay part of the compensation of its Outside Directors (as defined
in Section 5.2) in options to purchase the Company's common stock ("Stock"),
thereby increasing such directors' proprietary interests in the Company. For
purposes of the Plan, a "Related Company" means any corporation, partnership,
joint venture or other entity in which the Company owns, directly or indirectly,
at least a 20% beneficial ownership interest.

SECTION 2.  TYPES OF AWARDS

            2.1   Awards under the Plan to employees may be in the form of (i)
Stock Options; (ii) Stock Appreciation Rights; (iii) Limited Stock Appreciation
Rights; (iv) Restricted Stock; (v) Deferred Stock; (vi) Bonus Stock; (vii)
Loans; and/or (viii) Tax Offset Payments.

            2.2   An eligible employee may be granted one or more types of
awards, which may be independent or granted in tandem. If two awards are granted
in tandem, the employee may exercise (or otherwise receive the benefit of) one
award only to the extent he or she relinquishes the tandem award.

            2.3   Outside Directors may receive only Stock Options and related
Limited Stock Appreciation Rights and Tax Offset Payments.

SECTION 3.  ADMINISTRATION

            3.1   The Plan shall be administered (i) by the Committee (as
defined below) in the case of awards to employees, and (ii) by the Company's
Board of Directors (the "Board") in the case of awards to Outside Directors. The
Committee shall be the Compensation Committee of the Board or such other
committee of directors as the Board shall designate, which shall consist of not
less than two directors.

            3.2   The Committee shall have the following authority with respect
to awards under the Plan other than awards to Outside Directors: to grant awards
to eligible employees under the Plan; to adopt, alter and repeal such
administrative rules, guidelines and practices governing the Plan as it shall
deem advisable; to interpret the terms and provisions of the Plan and any award
granted under the Plan; and to otherwise supervise the administration of the
Plan. In particular, and without limiting its authority and powers, except with
respect to awards to Outside Directors, the Committee shall have the authority:
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                  (a)   to determine whether and to what extent any award or
combination of awards will be granted hereunder, including whether any awards
will be granted in tandem with each other;

                  (b)   to select the employees to whom awards will be granted;

                  (c)   to determine the number of shares of Stock to be covered
by each award granted hereunder subject to the limitations contained herein;

                  (d)   to determine the terms and conditions of any award
granted hereunder, including, but not limited to, any vesting or other
restrictions based on such performance objectives (the "Performance Objectives")
and such other factors as the Committee may establish, and to determine whether
the Performance Objectives and other terms and conditions of the award are
satisfied;

                  (e)   to determine the treatment of awards upon an employee's
retirement, disability, death, termination for cause or other termination of
employment;

                  (f)   to determine pursuant to a formula or otherwise the fair
market value of the Stock on a given date; provided, however, that if the
Committee fails to make such a determination, fair market value of the Stock on
a given date shall be the mean between the highest and lowest quoted selling
price, regular way, of the Stock on the NASDAQ SmallCap Market (or the principal
market or exchange upon which the Stock is traded or listed) on such date, or if
no such sale of Stock occurs on such date, the weighted average of the high and
low prices on the nearest trading date before such date;

                  (g)   to determine that amounts equal to the amount of any
dividends declared with respect to the number of shares covered by an award (i)
will be paid to the employee currently or (ii) will be deferred and deemed to be
reinvested or (iii) will otherwise be credited to the employee, or (iv) that the
employee has no rights with respect to such dividends;

                  (h)   to determine whether, to what extent, and under what
circumstances Stock and other amounts payable with respect to an award will be
deferred either automatically or at the election of an employee, including
providing for and determining the amount (if any) of deemed earnings on any
deferred amount during any deferral period;

                  (i)   to provide that the shares of Stock received as a result
of an award shall be subject to a right of first refusal, pursuant to which the
employee shall be required to offer to the Company any shares that the employee
wishes to sell, subject to such terms and conditions as the Committee may
specify;

                  (j)   to amend the terms of any award, prospectively or
retroactively; provided, however, that no amendment shall impair the rights of
the award holder without his or her written consent; and

                  (k)   to substitute new awards with more favorable terms and
conditions for previously granted awards under the Plan, or for stock options or
awards granted under other plans or agreements.

            3.3   The Committee shall have the right to designate awards as
"Performance Awards." Awards so designated shall be granted and administered in
a manner designed to preserve the deductibility of the compensation resulting
from such awards in accordance with Section 162(m) of the Internal Revenue Code
of 1986, as amended (the "Code"). The grant or vesting of a Performance Award
shall be subject to the achievement of Performance Objectives established by the
Committee based on one or more of the following criteria, in each case applied
to the Company on a consolidated basis and/or to a business unit, and which the
Committee may use either as an absolute measure or as a measure of comparative
performance relative to a peer group of companies: sales, operating profits,
operating profits

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before interest expense and taxes, net earnings, earnings per share, return on
equity, return on assets, return on invested capital, cash flow, debt to equity
ratio, market share, stock price, economic value added, and market value added.

            The Performance Objectives for a particular Performance Award
relative to a particular period shall be established by the Committee in writing
no later than 90 days after the beginning of such period. The Committee's
determination as to the achievement of Performance Objectives relating to a
Performance Award shall be made in writing. The Committee shall have discretion
to modify the Performance Objectives or vesting conditions of a Performance
Award only to the extent that the exercise of such discretion would not cause
the Performance Award to fail to quality as "performance-based compensation"
within the meaning of Section 162(m) of the Code.

            3.4   With respect to awards to Outside Directors, the Board shall
have authority to grant and amend awards subject to the limitations of Sections
2.3, 6 and 7.2; to interpret the Plan and grants to Outside Directors pursuant
to the Plan; to adopt, amend, and rescind administrative regulations to further
the purposes of the Plan; and to take any other action necessary to the proper
operation of the Plan. Subject to any express limitations set forth in the Plan,
the Board shall have the same powers with respect to awards to Outside Directors
as are set forth for the Committee with respect to awards to employees.

            3.5   All determinations made by the Committee or the Board pursuant
to the provisions of the Plan shall be final and binding on all persons,
including the Company and Plan participants.

            3.6   The Committee may from time to time delegate to one or more
officers of the Company any or all of its authorities granted hereunder except
with respect to awards granted to persons subject to Section 16 of the
Securities Exchange Act of 1934 or Performance Awards. The Committee shall
specify the maximum number of shares that the officer or officers to whom such
authority is delegated may award.

SECTION 4.  STOCK SUBJECT TO PLAN

            4.1   The total number of shares of Stock reserved and available for
distribution under the Plan shall be 5,000,000 (subject to adjustment as
provided below). Such shares may consist of authorized but unissued shares or
treasury shares. The exercise of a Stock Appreciation Right for cash or the
payment of any other award in cash shall not count against this share limit.

            4.2   To the extent a Stock Option terminates without having been
exercised, or an award terminates without the employee having received stock in
payment of the award, or shares awarded are forfeited, the shares subject to
such award shall again be available for distribution in connection with future
awards under the Plan. If the exercise price of an option is paid in Stock or if
shares of Stock are withheld from payment of an award to satisfy tax obligations
with respect to such award, such shares will also not count against the Plan
limits and shall again be available for distribution in connection with future
awards under the Plan.

            4.3   No recipient shall be granted Stock Options, Stock
Appreciation Rights, Restricted Stock, Deferred Stock and/or Bonus Stock, or any
combination of the foregoing with respect to more than 1,500,000 shares of Stock
in any fiscal year of the Company (subject to adjustment as provided in Section
4.4). No employee shall be granted Tax Offset Payments with respect to more than
the number of shares of Stock covered by awards held by such employee.

            4.4   In the event of any merger, reorganization, consolidation,
sale of substantially all assets, recapitalization, Stock dividend, Stock split,
spin-off, split-up, split-off, distribution of assets or other change in
corporate structure affecting the Stock, a substitution or adjustment, as may be
determined to be appropriate by the Committee or the Board in its sole
discretion, shall be made in the aggregate number and kind of shares or other
property reserved for issuance under the Plan, the number and kind of shares or
other property as to which awards may be granted to any individual in any fiscal
year, the number and kind of shares or other property subject to outstanding
awards and the amounts to be paid by award holders or the Company, as the case
may be, with respect to outstanding

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awards; provided, however, that no such adjustment shall increase the aggregate
value of any outstanding award. In addition, upon the dissolution or liquidation
of the Company, or upon any reorganization, merger or consolidation as a result
of which the Company is not the surviving corporation (or survives as a
wholly-owned subsidiary of another corporation), or upon a sale of substantially
all the assets of the Company, the Board may take such action as it in its
discretion deems appropriate to (i) cash out outstanding Stock Options at or
immediately prior to the date of such event, (ii) provide for the assumption of
outstanding Stock Options by surviving, successor or transferee corporations,
and/or (iii) provide that Stock Options shall be exercisable for a period of at
least 10 business days from the date of receipt of a notice from the Company of
such event, following the expiration of which period any unexercised Stock
Options shall terminate. The Board's determination as to which adjustments shall
be made and the extent thereof shall be final, binding and conclusive.

SECTION 5.  ELIGIBILITY

            5.1   Employees of the Company or a Related Company, including
employees who are officers and/or directors of the Company, are eligible to be
granted awards under the Plan. The employee participants under the Plan shall be
selected from time to time by the Committee, in its sole discretion, from among
those eligible.

            5.2   For purposes of the Plan, the term "Outside Director" shall
mean any director of the Company other than one who is an employee of the
Company or a Related Company.

SECTION 6.  STOCK OPTIONS

            6.1   The Stock Options awarded to employees under the Plan may be
of two types: (i) Incentive Stock Options within the meaning of Section 422 of
the Code or any successor provision thereto; and (ii) Non-Qualified Stock
Options. To the extent that any Stock Option is identified as a Non-Qualified
Stock Option or does not qualify as an Incentive Stock Option, it shall
constitute a Non-Qualified Stock Option. All Stock Options awarded to Outside
Directors shall be Non-Qualified Stock Options.

            6.2   Subject to the following provisions, Stock Options awarded to
employees by the Committee and Stock Options awarded to Outside Directors by the
Board shall be in such form and shall have such terms and conditions as the
Committee or the Board, as the case may be, may determine. All references to the
Committee in the following paragraphs of this Section 6.2 shall be deemed to
refer to the Board with respect to awards to Outside Directors.

                  (a)   Option Price. The option price per share of Stock
purchasable under a Stock Option shall be determined by the Committee, and may
be less than the fair market value of the Stock on the date of the award of the
Stock Option.

                  (b)   Option Term. The term of each Stock Option shall be
fixed by the Committee.

                  (c)   Exercisability. Stock Options shall be exercisable at
such time or times and subject to such terms and conditions as shall be
determined by the Committee. The Committee may waive such exercise provisions or
accelerate the exercisability of the Stock Option at any time in whole or in
part.

                  (d)   Method of Exercise. Stock Options may be exercised in
whole or in part at any time during the option period by giving written notice
of exercise to the Company specifying the number of shares to be purchased,
accompanied by payment of the purchase price. Payment of the purchase price
shall be made in such manner as the Committee may provide in the award, which
may include cash (including cash equivalents), delivery of shares of Stock
already owned by the optionee and held for at least six months or subject to
awards hereunder, "cashless exercise", any other manner permitted by law
determined by the Committee, or any combination of the foregoing. If the
Committee determines that a Stock Option may be exercised using shares of
Restricted Stock, then unless the

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Committee provides otherwise, the shares received upon the exercise of a Stock
Option which are paid for using Restricted Stock shall be restricted in
accordance with the original terms of the Restricted Stock award.

                  (e)   No Shareholder Rights. An optionee shall have neither
rights to dividends or other rights of a shareholder with respect to shares
subject to a Stock Option until the optionee has given written notice of
exercise and has paid for such shares.

                  (f)   Surrender Rights. The Committee may provide that options
may be surrendered for cash upon any terms and conditions set by the Committee.

                  (g)   Transferability. Stock Options shall not be transferable
by the optionee other than by will or by the laws of descent and distribution,
and during the optionee's lifetime, all Stock Options shall be exercisable only
by the optionee or by his or her guardian or legal representative; provided,
however, the Committee may, in its discretion, authorize all or a portion of the
Stock Options to be granted to an optionee to be on terms which permit transfer
by such optionee to (i) the spouse, children, stepchildren or grandchildren
(including relationships arising from legal adoption) of the optionee
("Immediate Family Members"), (ii) a trust or trusts for the exclusive benefit
of such Immediate Family Members, or (iii) a partnership in which such Immediate
Family Members are the only partners, provided that (x) there shall be no
consideration for any such transfer (other than interests in the transferee
partnership), (y) the instrument pursuant to which such options are transferred
must be approved by the Committee, and must expressly provide for the
transferability in a manner consistent with this Section as well as any
additional conditions on transfer and restrictions on the rights of the
transferree, as may be required by the Committee, and (z) subsequent transfers
of transferred options shall be prohibited except those by will or the laws of
descent and distribution. Following any such transfer, the Stock Options shall
continue to be subject to the same terms and conditions as were applicable
immediately prior to transfer.

                  (h)   Termination of Employment. Following the termination of
an optionee's employment (or Board service) with the Company or a Related
Company, the Stock Option shall be exercisable to the extent determined by the
Committee. The Committee may provide different post-termination exercise
provisions with respect to termination of employment or service for different
reasons. The Committee may provide that, notwithstanding the option term fixed
pursuant to Section 6.2(b), a Stock Option which is outstanding on the date of
an optionee's death shall remain outstanding for an additional period after the
date of such death.

            6.3   Notwithstanding the provisions of Section 6.2, no Incentive
Stock Option shall (i) have an option price which is less than 100% of the fair
market value of the Stock on the date of the award of the Incentive Stock
Option, (ii) be exercisable more than ten years after the date such Incentive
Stock Option is awarded, or (iii) be awarded after July 31, 2011. No Incentive
Stock Option granted to an employee who owns more than 10% of the total combined
voting power of all classes of stock of the Company or any of its parent or
subsidiary corporations, as defined in Section 424 of the Code, shall (A) have
an option price which is less than 110% of the fair market value of the Stock on
the date of award of the Incentive Stock Option or (B) be exercisable more than
five years after the date such Incentive Stock Option is awarded.

SECTION 7.  STOCK APPRECIATION RIGHTS AND LIMITED STOCK APPRECIATION RIGHTS

            7.1   A Stock Appreciation Right awarded to an employee shall
entitle the holder thereof to receive payment of an amount, in cash, shares of
Stock or a combination thereof, as determined by the Committee, equal in value
to the excess of the fair market value of the number of shares of Stock as to
which the award is granted on the date of exercise over an amount specified by
the Committee. Any such award shall be in such form and shall have such terms
and conditions as the Committee may determine. The grant shall specify the
number of shares of Stock as to which the Stock Appreciation Right is granted.

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            7.2   The Committee (or the Board with respect to Outside
Directors), may grant a Stock Appreciation Right which may be exercised only
within the 60-day period following occurrence of a Change of Control (as defined
in Section 16.2) (such Stock Appreciation Right being referred to herein as a
Limited Stock Appreciation Right). Unless the Committee (or Board with respect
to Outside Directors) provides otherwise, in the event of a Change of Control
the amount to be paid upon exercise of a Stock Appreciation Right or Limited
Stock Appreciation Right shall be based on the Change of Control Price (as
defined in Section 16.3).

SECTION 8.  RESTRICTED STOCK

            Subject to the following provisions, all awards of Restricted Stock
to employees shall be in such form and shall have such terms and conditions as
the Committee may determine:

                  (a)   The Restricted Stock award shall specify the number of
shares of Restricted Stock to be awarded, the price, if any, to be paid by the
recipient of the Restricted Stock and the date or dates on which, or the
conditions upon the satisfaction of which, the Restricted Stock will vest. The
grant and/or the vesting of Restricted Stock may be conditioned upon the
completion of a specified period of service with the Company or a Related
Company, upon the attainment of specified Performance Objectives or upon such
other criteria as the Committee may determine.

                  (b)   Stock certificates representing the Restricted Stock
awarded to an employee shall be registered in the employee's name, but the
Committee may direct that such certificates be held by the Company on behalf of
the employee. Except as may be permitted by the Committee, no share of
Restricted Stock may be sold, transferred, assigned, pledged or otherwise
encumbered by the employee until such share has vested in accordance with the
terms of the Restricted Stock award. At the time Restricted Stock vests, a
certificate for such vested shares shall be delivered to the employee (or his or
her designated beneficiary in the event of death), free of all restrictions.

                  (c)   The Committee may provide that the employee shall have
the right to vote and/or receive dividends on Restricted Stock. Unless the
Committee provides otherwise, Stock received as a dividend on, or in connection
with a stock split of, Restricted Stock shall be subject to the same
restrictions as the Restricted Stock.

                  (d)   Except as may be provided by the Committee, in the event
of an employee's termination of employment before all of his or her Restricted
Stock has vested, or in the event any conditions to the vesting of Restricted
Stock have not been satisfied prior to any deadline for the satisfaction of such
conditions set forth in the award, the shares of Restricted Stock which have not
vested shall be forfeited, and the Committee may provide that (i) any purchase
price paid by the employee shall be returned to the employee or (ii) a cash
payment equal to the Restricted Stock's fair market value on the date of
forfeiture, if lower, shall be paid to the employee.

                  (e)   The Committee may waive, in whole or in part, any or all
of the conditions to receipt of, or restrictions with respect to, any or all of
the employee's Restricted Stock, other than Performance Awards whose vesting was
made subject to satisfaction of one or more Performance Objectives (except that
the Committee may waive conditions or restrictions with respect to Performance
Awards if such waiver would not cause the Performance Award to fail to qualify
as "performance-based compensation" within the meaning of Section 162(m) of the
Code).

SECTION 9.  DEFERRED STOCK AWARDS

            Subject to the following provisions, all awards of Deferred Stock to
employees shall be in such form and shall have such terms and conditions as the
Committee may determine:

                  (a)   The Deferred Stock award shall specify the number of
shares of Deferred Stock to be awarded to any employee and the duration of the
period (the "Deferral Period") during which, and the conditions under which,
receipt of the Stock will be deferred. The Committee may condition the grant or
vesting of Deferred

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Stock, or receipt of Stock or cash at the end of the Deferral Period, upon the
attainment of specified Performance Objectives or such other criteria as the
Committee may determine.

                  (b)   Except as may be provided by the Committee, Deferred
Stock awards may not be sold, assigned, transferred, pledged or otherwise
encumbered during the Deferral Period.

                  (c)   At the expiration of the Deferral Period, the employee
(or his or her designated beneficiary in the event of death) shall receive (i)
certificates for the number of shares of Stock equal to the number of shares
covered by the Deferred Stock award, (ii) cash equal to the fair market value of
such Stock, or (iii) a combination of shares and cash, as the Committee may
determine.

                  (d)   Except as may be provided by the Committee, in the event
of an employee's termination of employment before the Deferred Stock has vested,
his or her Deferred Stock award shall be forfeited.

                  (e)   The Committee may waive, in whole or in part, any or all
of the conditions to receipt of, or restrictions with respect to, Stock or cash
under a Deferred Stock award, other than with respect to Performance Awards
(except that the Committee may waive conditions or restrictions with respect to
Performance Awards if such waiver would not cause the Performance Award to fail
to qualify as "performance-based compensation" within the meaning of Section
162(m) of the Code).

SECTION 10. BONUS STOCK

            The Committee may award Bonus Stock to any eligible employee subject
to such terms and conditions as the Committee shall determine. The grant of
Bonus Stock may be conditioned upon the attainment of specified Performance
Objectives or upon such other criteria as the Committee may determine. The
Committee may waive such conditions in whole or in part other than with respect
to Performance Awards (except that the Committee may waive conditions or
restrictions with respect to Performance Awards if such waiver would not cause
the Performance Award to fail to qualify as "performance-based compensation"
within the meaning of Section 162(m) of the Code). The Committee shall also have
the right to eliminate or reduce the amount of Cash Bonus otherwise payable
under an award. Unless otherwise specified by the Committee, no money shall be
paid by the recipient for the Bonus Stock. Alternatively, the Committee may
offer eligible employees the opportunity to purchase Bonus Stock at a discount
from its fair market value. The Bonus Stock award shall be satisfied by the
delivery of the designated number of shares of Stock which are not subject to
restriction.

SECTION 11. LOANS

            To the extent permitted by law, the Committee may provide that the
Company shall make, or arrange for, a loan or loans to an employee with respect
to the exercise of any Stock Option awarded under the Plan, with respect to the
payment of the purchase price, if any, of any Restricted Stock or Bonus Stock
awarded hereunder, or with respect to any taxes arising from an award hereunder;
provided, however, that the Company shall not loan to an employee more than the
sum of (i) the excess of the purchase or exercise price of an award over the par
value of any shares of Stock awarded plus (ii) the amount of any taxes arising
from such award. The Committee shall have full authority to decide whether a
loan will be made hereunder and to determine the amount, term and provisions of
any such loan, including the interest rate to be charged, any security for the
loan, the terms on which the loan is to be repaid and the conditions, if any,
under which the loan may be forgiven; provided, however, that any such loan
shall be a recourse loan and shall be secured by collateral other than the
options or the underlying shares.

SECTION 12. TAX OFFSET PAYMENTS

            The Committee (or the Board, with respect to Outside Directors) may
provide for a Tax Offset Payment by the Company with respect to one or more
awards granted under the Plan. The Tax Offset Payment shall

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be in an amount specified by the Committee (or the Board, with respect to
Outside Directors), which shall not exceed the amount necessary to pay the
federal, state, local and other taxes payable with respect to the applicable
award and the receipt of the Tax Offset Payment, assuming that the recipient is
taxed at the maximum tax rate applicable to such income. The Tax Offset Payment
shall be paid solely in cash.

SECTION 13. ELECTION TO DEFER AWARDS

            The Committee may permit an employee to elect to defer receipt of an
award for a specified period or until a specified event, upon such terms as are
determined by the Committee.

SECTION 14. TAX WITHHOLDING

            14.1  Each award holder shall, no later than the date as of which
the value of an award first becomes includible in such person's gross income for
applicable tax purposes, pay to the Company, or make arrangements satisfactory
to the Committee regarding payment of, the minimum statutory federal, state,
local or other taxes of any kind required by law to be withheld with respect to
the award. The obligations of the Company under the Plan shall be conditional on
such payment or arrangements, and the Company (and, where applicable, any
Related Company), shall, to the extent permitted by law, have the right to
deduct any such taxes from any payment of any kind otherwise due to the award
holder.

            14.2  To the extent permitted by the Committee, and subject to such
terms and conditions as the Committee may provide, an employee may elect to have
the minimum statutory withholding tax obligation with respect to any awards
hereunder, satisfied by (i) having the Company withhold shares of Stock
otherwise deliverable to such person with respect to the award or (ii)
delivering to the Company shares of unrestricted Stock held for at least six
months. Alternatively, the Committee may require that a portion of the shares of
Stock otherwise deliverable be applied to satisfy the minimum statutory
withholding tax obligations with respect to the award.

SECTION 15. AMENDMENTS AND TERMINATION

            The Plan shall continue in effect for an unlimited period. The Board
may discontinue the Plan at any time and may amend it from time to time. No
amendment or discontinuation of the Plan shall adversely affect any award
previously granted without the award holder's written consent. Amendments may be
made without shareholder approval except as required by law.

SECTION 16. CHANGE OF CONTROL

            16.1  In the event of a Change of Control, unless otherwise provided
in the grant or by amendment (with the holder's consent) of such grant:

                  (a)   all outstanding Stock Options and all outstanding Stock
Appreciation Rights (including Limited Stock Appreciation Rights) awarded under
the Plan shall become fully exercisable and vested;

                  (b)   the restrictions applicable to any outstanding
Restricted Stock and Deferred Stock awards under the Plan shall lapse and such
shares and awards shall be deemed fully vested; and

                  (c)   to the extent the cash payment of any award is based on
the fair market value of Stock, such fair market value shall be the Change of
Control Price.

            16.2  A "Change of Control" means the happening of any of the
following:

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<PAGE>
                  (a)   When any "person," as defined in Section 3(a)(9) of the
Securities Exchange Act of 1934 (the "Exchange Act") and as used in Sections
13(d) and 14(d) thereof, including a "group" as defined in Section 13(d) of the
Exchange Act, but excluding the Company and any subsidiary and any employee
benefit plan sponsored or maintained by the Company or any subsidiary (including
any trustee of such plan acting as trustee), or any person, entity or group
specifically excluded by the Board, directly or indirectly, becomes the
"beneficial owner" (as defined in Rule 13d-3 under the Exchange Act, as amended
from time to time) of securities of the Company representing 20 percent or more
of the combined voting power of the Company's then outstanding securities;

                  (b)   When Incumbent Directors cease for any reason to
constitute at least two-thirds of the Board (where "Incumbent Director" means
any director on the date of adoption of the Plan and any director elected by, or
on the recommendation of, or with the approval of, a majority of the directors
who then qualified as Incumbent Directors);

                  (c)   The effective date of any merger or consolidation of the
Company with another corporation where (i) the shareholders of the Company,
immediately prior to the merger or consolidation, do not beneficially own,
immediately after the merger or consolidation, shares entitling such
shareholders to 50% or more of all votes (without consideration of the rights of
any class of stock to elect directors by a separate class vote) to which all
shareholders of the corporation issuing cash or securities in the merger or
consolidation would be entitled in the election of directors, or (ii) where the
members of the Board, immediately prior to the merger or consolidation, do not,
immediately after the merger or consolidation, constitute a majority of the
board of directors of the corporation issuing cash or securities in the merger;
provided, however, that, in each of the cases set forth above in clauses (c)(i)
or (c)(ii), no "Change of Control" shall be deemed to take place if the
transaction was approved by the Board of Directors, the majority of the members
of which were in place prior to the commencement of such sale, merger or
consolidation; or

                  (d)   The date of approval by the shareholders of the Company
of the liquidation of the Company or the sale or other disposition of all or
substantially all of the assets of the Company.

            16.3  "Change of Control Price" means the highest price per share
paid in any transaction reported in the NASDAQ SmallCap Market or on any
national securities exchange or other market where the Stock is traded, or paid
or offered in any transaction related to a Change of Control, at any time during
the 90-day period ending with the Change of Control. Notwithstanding the
foregoing sentence, in the case of Stock Appreciation Rights granted in tandem
with Incentive Stock Options, the Change of Control Price shall be the highest
price paid on the date on which the Stock Appreciation Right is exercised.

SECTION 17. GENERAL PROVISIONS

            17.1  Each award under the Plan shall be subject to the requirement
that, if at any time the Committee shall determine that (i) the listing,
registration or qualification of the Stock subject or related thereto upon any
securities exchange or market or under any state or federal law, or (ii) the
consent or approval of any government regulatory body or (iii) an agreement by
the recipient of an award with respect to the disposition of Stock is necessary
or desirable (in connection with any requirement or interpretation of any
federal or state securities law, rule or regulation) as a condition of, or in
connection with, the granting of such award or the issuance, purchase or
delivery of Stock thereunder, such award shall not be granted or exercised, in
whole or in part, unless such listing, registration, qualification, consent,
approval or agreement shall have been effected or obtained free of any
conditions not acceptable to the Committee.

            17.2  Nothing set forth in this Plan shall prevent the Board from
adopting other or additional compensation arrangements. Neither the adoption of
the Plan nor any award hereunder shall confer upon any employee of the Company,
or of a Related Company, any right to continued employment, and no award under
the Plan shall confer upon any Outside Director any right to continued service
as a director.

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<PAGE>
            17.3  Determinations by the Committee or the Board under the Plan
relating to the form, amount, and terms and conditions of awards need not be
uniform, and may be made selectively among persons who receive or are eligible
to receive awards under the Plan, whether or not such persons are similarly
situated.

            17.4  No member of the Board or the Committee, nor any officer or
employee of the Company acting on behalf of the Board or the Committee, shall be
personally liable for any action, determination or interpretation taken or made
with respect to the Plan, and all members of the Board or the Committee and all
officers or employees of the Company acting on their behalf shall, to the extent
permitted by law, be fully indemnified and protected by the Company in respect
of any such action, determination or interpretation.

SECTION 18. EFFECTIVE DATE OF PLAN

            The Plan shall be effective upon approval by the Company's
shareholders at the 2001 Annual Meeting of Shareholders.

                                       10

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