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                                                                     EXHIBIT 4.1

                              STOCKHOLDER AGREEMENT

        THIS STOCKHOLDER AGREEMENT (this "AGREEMENT") is made and entered into
as of ________________, 2000 by and among EPS Solutions Corporation, a Delaware
corporation (the "COMPANY") and each of the Company's stockholders party hereto
as evidenced by such stockholder's execution of the signature pages hereof or
receipt in transfer of stock of the Company from another party hereto.

        The Company and its Stockholders (as defined below) desire to impose
certain restrictions and obligations on themselves and the stock of the Company
owned by each of the Stockholders.

        NOW, THEREFORE, in consideration of the foregoing premises and the
mutual promises and agreements of the parties hereto and other good and valuable
consideration, the parties hereto hereby agree as follows:

1.      DEFINITIONS

        Capitalized terms used herein and not otherwise defined have the
respective meanings ascribed to them below.

        "AFFILIATE" of the Company means any entity controlling, controlled by,
or under common control with the Company.

        "MAJORITY CONSENT" to an action means consent to such action by
Stockholders possessing more than fifty percent (50%) of the total voting
interest represented by all outstanding voting securities of the Company.

        "PERMITTED TRANSFEREES" means a Stockholder's spouse or direct lineal
descendants or the direct lineal descendants of the Stockholder's parents or
grandparents, or a trust for the benefit of the Stockholder or any of such
transferees; provided, however, that as a condition to any Transfer to any such
transferees, before such Transfer is consummated the transferee shall have first
entered into this Agreement or otherwise agreed in writing to be bound by and
hold Shares or interests therein pursuant to this Agreement.

        "SECURITIES ACT" means the Securities Act of 1933, as amended.

        "SHARES" means all equity securities of the Company now owned or
hereafter acquired.

        "SPECIAL CONSENT" to an action means consent to such action by
Stockholders possessing more than sixty-six and two-thirds percent (66 2/3%) of
the total voting interest represented by all outstanding voting securities of
the Company.

        "STOCKHOLDER" at any time means each person or entity who at that time
owns Shares and is party to this Agreement. No person will be a "Stockholder"
entitled to the benefits of

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ownership of Shares at any time prior to termination of this Agreement that such
person is not party to this Agreement.

        "TRANSFER" means any transfer, sale, assignment, pledge, mortgage,
hypothecation, encumbrance, gift, grant, bequest, or other disposition of any
kind, of any Shares or any direct or indirect, contingent or non-contingent,
beneficial interest in any Shares. Without limitation, any transfer or
allocation of any rights in Shares upon death, pursuant to a marital dissolution
(whether by agreement or court decree), a voluntary or involuntary bankruptcy or
insolvency petition or proceeding, or any other court order or process shall be
a Transfer for purposes of this Agreement. Notwithstanding the foregoing,
however, any Transfer approved by Majority Consent or to a Permitted Transferee
shall not be considered to be a Transfer for purposes of this Agreement.

2.      RESTRICTIONS ON TRANSFER

        2.1 INVALIDITY OF TRANSFER NOT COMPLYING WITH THIS AGREEMENT. No
Transfer or attempted Transfer in contravention of this Agreement will be
effective for any purpose or confer on any transferee or attempted transferee
any rights whatsoever.

        2.2 LEGEND ON SHARE CERTIFICATES. Certificates representing Shares shall
be stamped in a prominent manner with a legend substantially in the form set
forth below:

             "THE TRANSFER, SALE, ASSIGNMENT, PLEDGE, MORTGAGE, HYPOTHECATION,
        ENCUMBRANCE, GIFT OR OTHER DISPOSITION OF SHARES REPRESENTED HEREBY IS
        RESTRICTED BY A STOCKHOLDER AGREEMENT, A COPY OF WHICH MAY BE OBTAINED
        FROM THE COMPANY."

        2.3 STOP TRANSFER. The Company shall not recognize, and shall issue
appropriate instructions to its transfer agent (if any) to stop, any Transfer or
attempted Transfer in contravention of this Agreement.

3.      CONDITIONS OF TRANSFER

        3.1 RIGHTS ON TRANSFER. If any Stockholder desires or is required to
make any Transfer, before such Transfer may be made, the Company shall have the
right (but not the obligation) to purchase, at the Purchase Price (as defined in
Section 4) and under the terms and conditions specified herein, any and all of
the Shares potentially subject to such Transfer.

        3.2 EXERCISE OF RIGHTS.

        (a) Written Notice. The transferring Stockholder shall give written
notice (for purposes of this Section 3, the "REQUEST TO TRANSFER") to the
Company of the number of Shares subject to the proposed Transfer (the "TRANSFER
SHARES") and the proposed terms of such Transfer, including the identity of the
proposed transferee and the price and other material terms, if any, of the
proposed Transfer.

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        (b) The Company's Right. The Company shall have fifteen (15) days after
its receipt of a Request to Transfer under this Section 3 (for purposes of this
Section 3, the "COMPANY'S PURCHASE PERIOD") during which to exercise its right
to purchase, on the terms described in Section 4, the Transfer Shares or any
portion thereof by giving written notice to the transferring Stockholder of the
number of Transfer Shares, if any, as to which the Company is exercising its
right. The Company's failure to give written notice within the Company's
Purchase Period shall be deemed an election by the Company not to purchase any
Transfer Shares.

        (c) Shares Not Purchased. The Stockholder proposing to make a Transfer
may Transfer any Transfer Shares not being purchased by the Company at any time
within one hundred twenty (120) days after the expiration of the Company's
Purchase Period; provided, however, that (i) such Transfer shall be on terms no
more favorable to the transferee than the terms specified in the applicable
Request to Transfer, (ii) the transferring Stockholder has obtained the
Company's consent to the person or entity to which the Transfer will be made and
the terms of the Transfer, which consent will not be unreasonably withheld,
provided that the Company may withhold consent, in its sole discretion, to any
lien or encumbrance upon Shares, and (iii) the transferee shall first enter into
this Agreement or otherwise agree in writing to be bound by and hold the
transferred Shares or interest therein pursuant to this Agreement.

        (d) No Written Notice by Transferring Stockholder. If a Stockholder
purports to make a Transfer without providing a Request to Transfer, or a
purported Transfer is made or required to be made pursuant to a court order, the
Company's Purchase Period shall be deemed to start on the date on which the
Company's President or Chief Executive Officer obtains actual and complete
knowledge of the purported Transfer or order. Any such purported Transfer or
order shall be subject to the rights of the Company hereunder.

        (e) Death. In case of a Transfer caused by the death of a Stockholder,
the provisions set forth above shall apply except that the deceased
Stockholder's heirs or administrators or legal representatives will be
substituted for the transferring Stockholder for such purposes.

4.      PURCHASE PRICE AND PAYMENT

        4.1 INITIAL PURCHASE PRICE. The "PURCHASE PRICE" applicable to the
purchase by the Company of any Shares pursuant to this Agreement shall be the
lesser of (a) the proposed sale price specified in the Request to Transfer, if
applicable, and (b) $_________ per Share (which is agreed to be a fair estimate
of the fair market value of the Company's stock as of the date hereof), subject
to adjustment as provided in Section 4.2 (the "AGREED PRICE", but in no event
will the Purchase Price be less than the minimum price, if any, required under
applicable law. Notwithstanding the foregoing, however, the Company may in its
discretion (but shall have no obligation to) pay any such higher price for any
Shares pursuant to this Agreement as the Company may determine, provided that
such a discretionary higher price paid by the Company for certain Shares shall
not create any obligation upon the Company to pay any discretionary higher price
for any other Shares.

        4.2 ADJUSTED PURCHASE PRICE. During the ninety (90) day period
immediately preceding the commencement of each calendar year commencing with the
ninety (90) day period

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prior to calendar year 1999 (the "PRICING PERIOD" for the ensuing year) the
Company and the Stockholders acting by Special Consent shall agree in writing
upon the Agreed Price (which shall be a good faith estimate of the fair market
value of the Company's stock) relevant to any Transfer that might occur during
such immediately following calendar year. If for any reason the Company and the
Stockholders do not fix the Agreed Price as aforesaid or cannot agree on the
Agreed Price for any calendar year, the Agreed Price for such calendar year
shall be the then fair market value of the Shares as of the last day of the
Pricing Period for that calendar year, to be determined by an independent
appraiser of national standing selected by the Company. The Company, or the
Stockholders acting by Special Consent, may cause the Agreed Price applicable at
any time to be adjusted at any time and from time to time to a price (which
shall be a good faith estimate of the fair market value of the Company's stock)
agreed upon in writing by the Company and the Stockholders acting by Special
Consent, and if the Company and the Stockholders cannot reach such agreement,
then a price representing the fair market value of the Shares at such time as
determined by an independent appraiser of national standing selected by the
Company.

        4.3 PAYMENT OF PURCHASE PRICE. The Purchase Price shall be paid by
delivering to the transferring Stockholder, or the legal representative of such
Stockholder, in the Company's discretion, a bank certified or cashier's check or
checks, or a promissory note bearing interest at seven percent (7%) and payable
in up to twelve (12) equal monthly amortizing installments of principal and
accrued interest, at a "CLOSING" to be held within ten (10) days of final
determination of the number of Shares that will be purchased by the Company
pursuant to its purchase rights under this Agreement and the price payable
therefor. At the Closing, the transferring Stockholder, or the Stockholder's
legal representative, shall deliver to the Company the certificate or
certificates representing the Shares to be purchased, duly endorsed or
accompanied by duly executed stock powers for transfer to the Company, if the
Shares are not already in the Company's custody. Delivery of the Shares to the
Company shall constitute the representation and warranty of the transferring
Stockholder to the Company that the Shares being purchased are delivered free
and clear of all claims, encumbrances, or other rights or interests of third
parties, including without limitation community property rights of spouses or
former spouses (other than liens created in compliance with this Agreement and
fully disclosed), and that the Company shall obtain good title to the Shares
(subject to this Agreement). All parties to a purchase of Shares under this
Agreement shall promptly execute and file all agreements, documents,
applications, and instruments and shall take such additional actions required by
applicable securities and other laws, rules, or regulations to effect the sales
of the Shares pursuant hereto.

        4.4 FAILURE TO DELIVER SHARES. If any Stockholder obligated to transfer
Shares hereunder fails or refuses to deliver on a timely basis duly endorsed
certificates representing the Shares to be sold to the Company, the Company will
have the right to deposit the Purchase Price for such Shares in a special
account with any bank or trust company in the State of California, giving notice
of such deposit to the Stockholder obligated to sell, whereupon such Shares will
be deemed to have been purchased by the Company. All such monies, less any fees
and expenses charged by the bank or trust company, will be held by the bank or
trust company for the benefit of the selling Stockholder. All monies deposited
with the bank or trust company remaining

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unclaimed for six (6) years after the date of deposit must be repaid by the bank
or trust company to the Company on demand, and the selling Stockholder may
thereafter look only to the Company for payment.

5.      GENERAL PROVISIONS

        5.1 EQUITY SECURITIES. If the Company issues equity securities other
than common stock, or securities exercisable or convertible for common stock or
other equity securities, this Agreement shall be deemed to apply to such
securities in the same manner as to Shares hereunder, with such equity
securities weighted as equitable and appropriate hereunder, according to their
relative voting rights and/or liquidation or other preferential rights vis-a-vis
common stock or the number of shares of common stock ultimately issuable upon
their exercise or conversion.

        5.2 SPOUSAL CONSENT; PERMITTED TRANSFEREES. Stockholders who are natural
persons shall cause their respective current and future spouses to execute and
deliver to the Company a Spousal Consent in the form of Exhibit A. Any Permitted
Transferee acquiring Shares or any interest therein shall take the same subject
to the terms of this Agreement, shall be a Stockholder for purposes of this
Agreement and may not make any Transfer except as provided in this Agreement.
Transfer of Shares to any Permitted Transferee shall be contingent upon
execution and delivery by the Permitted Transferee of this Agreement.

        5.3 ADOPTEES. Adopted children shall be treated the same as biological
children for purposes of determining direct lineal descendancy hereunder.

        5.4 EQUITABLE REMEDIES. The parties to this Agreement recognize and
agree that the Shares subject to this Agreement are of a peculiar and unique
character, that irreparable harm would occur if any of the obligations under
this Agreement were not performed in accordance with their specific terms or
otherwise breached, and that this Agreement may be enforced by an injunction or
injunctions to prevent Transfers or other dispositions of the Shares not in
accordance with the terms of this Agreement or by a decree for specific
performance of the provisions of this Agreement. The Company shall be entitled
to an injunction or injunctions to prevent breaches of this Agreement and to
specifically enforce its terms and provisions in addition to any other remedy at
law or in equity to which the Company is entitled.

        5.5 AUTHORIZATION OF DIRECTORS. Subject to the provisions of this
Agreement, the Board of Directors of the Company shall have full authority to
prescribe regulations and conditions for the exercise of rights to purchase
Shares hereunder, the consummation of purchases and sales thereunder, and any
and all other matters necessary and convenient for the performance of this
Agreement.

        5.6 COPY FOR INSPECTION. A copy of this Agreement shall be filed in the
principal office of the Company and shall be made available to Stockholders upon
request.

        5.7 NOTICES. All written notices referred to in this Agreement shall be
communicated by means of registered or certified mail (return receipt
requested), facsimile (with confirmation

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of receipt) or personal delivery and shall be effective for purposes of
determining compliance with the time requirements herein (unless otherwise
specifically provided herein) at the time of personal delivery or facsimile
transmission, or upon deposit in the United States mail, postage fully prepaid,
addressed, if to the Company, at its then principal place of business, if to a
Stockholder, at the latest address of such Stockholder shown on the books of the
Company, or if to the legal representative of a deceased Stockholder or to such
deceased Stockholder's heirs at law, at the latest address of such deceased
Stockholder shown on the books of the Company. Any such notice shall be
conclusively deemed to have been received by the addressee for purposes hereof
when tendered at the address to which it is so addressed.

        5.8 LEGAL HOLIDAYS. If any period of time specified in this Agreement
ends on a Saturday or Sunday or a legal holiday, as defined under the present or
any future laws of the State of California, then such period shall be construed
to include the next succeeding business day.

        5.9 SUCCESSORS AND ASSIGNS. This Agreement shall be binding upon the
successors, heirs, executors, administrators and assigns of the parties hereto.
If any security subject to this Agreement or any right hereunder shall be
determined to be community property under the laws of California or any other
state or country, this Agreement shall bind the community interest of the
spouse, and such spouse's heirs, executors, administrators and assigns, as well
as the interest of the party in whose name the security is registered.

        5.10 AMENDMENT. This Agreement may be amended only with the consent of
the Company and Majority Consent of the Stockholders.

        5.11 TERMINATION OF AGREEMENT. This Agreement shall terminate upon the
earlier of: (a) the vote of the Stockholders acting by Special Consent, (b) the
dissolution of the Company, (c) the merger or other acquisition of the Company
in a transaction in which the Company is not the survivor and the Stockholders
do not own more than 50% of the voting securities or securities convertible or
exercisable for voting securities of the survivor of the merger, or (d) the
consummation of an underwritten public offering of the Company's equity
securities.

        5.12 ARBITRATION.

        (a) Any controversy or claim arising out of or relating to this
Agreement shall be solely and finally settled by arbitration administered by the
American Arbitration Association (the "AAA") in accordance with its Commercial
Arbitration Rules as then in effect (the "RULES"), except to the extent such
Rules vary from the following provisions. Notwithstanding the previous sentence,
the parties hereto may seek provisional remedies in courts of appropriate
jurisdiction, and such request shall not be deemed a waiver of the right to
compel arbitration of a dispute hereunder. The arbitration shall be conducted by
one independent and impartial arbitrator, appointed by the AAA; provided
however, if the claim and any counterclaim, in the aggregate, together with
other arbitrations that are consolidated pursuant to Section 5.12(f), exceed
Five Hundred Thousand Dollars ($500,000) (the "Threshold"), exclusive of
interest and attorneys' fees, the dispute shall be heard and determined by three
(3) arbitrators as provided herein (such arbitrator or arbitrators are
hereinafter referred to as the "ARBITRATOR"). The

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judgment of the award rendered by the Arbitrator may be entered in any court
having jurisdiction thereof. The arbitration proceedings shall be held in Orange
County, California unless the parties agree to another location.

        (b) If a party hereto determines to submit a dispute for arbitration
pursuant to this Section 5.12, such party shall furnish the other party with
whom it has the dispute with a notice of arbitration as provided in the Rules
(an "ARBITRATION NOTICE") which, in addition to the items required by the Rules,
shall include a statement of the nature, with reasonable detail, of the dispute.
A copy of the Arbitration Notice shall be concurrently provided to the AAA,
along with a copy of this Agreement, and if pursuant to Section 5.12(a) one (1)
Arbitrator is to be appointed, a request to appoint the Arbitrator. If a party
has a counterclaim against the other party, such party shall furnish the party
with whom it has the dispute a notice of such claim as provided in the Rules (a
"NOTICE OF COUNTERCLAIM") within ten (10) days of receipt of the Arbitration
Notice, which, in addition to the items required by the Rules, shall include a
statement of the nature, with reasonable detail, of the dispute. A copy of the
Notice of Counterclaim shall be concurrently provided to the AAA. If the claim
set forth in the Notice of Counterclaim causes the aggregate amount in dispute
to exceed the Threshold, the Notice of Counterclaim shall so state. If pursuant
to Section 5.12(a) three (3) Arbitrators are to be appointed, within fifteen
(15) days after receipt of the Arbitration Notice or the Notice of Counterclaim
as applicable, each party shall select one person to act as Arbitrator and the
two (2) selected shall select a third arbitrator within ten (10) days of their
appointment. If the Arbitrators selected by the parties are unable or fail to
agree upon the third arbitrator within such time, the third arbitrator shall be
selected by the AAA. Each arbitrator shall be a practicing attorney or a retired
or former judge with at least twenty (20) years experience with and knowledge of
securities laws, complex business transactions, and mergers and acquisitions.

        (c) Once the Arbitrator is selected, the Arbitrator shall schedule a
pre-hearing conference to reach agreement on procedural and scheduling matters,
arrange for the exchange of information, obtain stipulations and attempt to
narrow the issues.

        (d) At the pre-hearing conference, the Arbitrator shall have the
discretion to order, to the extent the Arbitrator deems relevant and
appropriate, that each party may (i) serve a maximum of one set of no more than
twenty (20) requests for production of documents and one set of ten (10)
interrogatories (without subparts) upon the other parties; and (ii) depose a
maximum of three (3) witnesses. All objections to discovery are reserved for the
arbitration hearing except for objections based on privilege and proprietary or
confidential information. The responses to the document demand, the documents to
be produced thereunder, and the responses to the interrogatories shall be
delivered to the propounding party thirty (30) days after receipt by the
responding party of such document demand or interrogatory. Each deposition shall
be taken on reasonable notice to the deponent, and must be concluded within four
(4) hours and all depositions must be taken within forty-five (45) days
following the pre-hearing conference. Any party deposing an opponent's expert
must pay the expert's fee for attending the deposition. All discovery disputes
shall be decided by the Arbitrator.

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        (e) The parties must file briefs with the Arbitrator at least three (3)
days before the arbitration hearing, specifying the facts each intends to prove
and analyzing the applicable law. The parties have the right to representation
by legal counsel throughout the arbitration proceedings. The presentation of
evidence at the arbitration hearing shall be governed by the Federal Rules of
Evidence. Oral evidence given at the arbitration hearing shall be given under
oath. Any party desiring a stenographic record may secure a court reporter to
attend the arbitration proceedings. The party requesting the court reporter must
notify the other parties and the Arbitrator of the arrangement in advance of the
hearing, and must pay for the cost incurred.

        (f) Any arbitration can be consolidated with one or more arbitrations
involving other parties, which arise under agreement(s) between the Company and
such other parties, if more than one such arbitration is commenced and any party
thereto contends that two or more arbitrations are substantially related and
that the issues should be heard in one proceeding, the Arbitrator selected in
the first-filed of such proceedings shall determine whether, in the interests of
justice and efficiency, the proceedings should be consolidated before that
Arbitrator.

        (g) The Arbitrator's award shall be in writing, signed by the Arbitrator
and shall contain a concise statement regarding the reasons for the disposition
of any claim.

        (h) To the extent permissible under applicable law, the award of the
Arbitrator shall be final. It is the intent of the parties that the arbitration
provisions hereof be enforced to the fullest extent permitted by applicable law.

        5.13 ATTORNEYS' FEES AND COSTS. If any party to this Agreement brings
any action or proceeding, at law or equity, to enforce this Agreement or on
account of any breach of this Agreement, the prevailing party or parties shall
be entitled to recover from the non-prevailing party or parties the reasonable
attorneys' fees and costs of the prevailing party or parties incurred in such
action. If there is more than one non-prevailing party in such action, the
non-prevailing parties shall each be liable only for the portion of the
attorneys' fees and costs of the prevailing party or parties as the court or
arbitration determines are fairly allocable to such non-prevailing party in
light of all of the facts and circumstances, including relative fault among all
non-prevailing parties, provided that all attorneys' fees and costs of the
prevailing party or parties will be allocated.

        5.14 COUNTERPARTS. This Agreement may be executed in one or more
counterparts, each of which shall be deemed to be an original, but all of which
shall constitute one and the same instrument.

        5.15 GOVERNING LAW. This Agreement shall be governed by, and construed
and enforced in accordance with, the laws of the State of Delaware, without
regard to its conflicts-of-law principles.

        5.16 SUBMISSION TO JURISDICTION. All actions or proceedings arising in
connection with this Agreement or any other Transaction Document for preliminary
or injunctive relief or matters not subject to arbitration, if any, shall be
tried and litigated exclusively in the state or federal courts located in the
County of Orange, State of California. The aforementioned choice

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of venue is intended by the parties to be mandatory and not permissive in
nature, thereby precluding the possibility of litigation between the parties
with respect to or arising out of this Agreement or any other Transaction
Document in any jurisdiction other than that specified in this paragraph. Each
party hereby waives any right it may have to assert the doctrine of forum non
conveniens or similar doctrine or to object to venue with respect to any
proceeding brought in accordance with this paragraph, and stipulates and
acknowledges that it has had sufficient minimum contacts with California such
that the State and Federal courts located in the County of Orange, State of
California shall have in personam jurisdiction over each of them for the purpose
of litigating any such dispute, controversy, or proceeding. Each party hereby
authorizes and accepts service of process sufficient for personal jurisdiction
in any action against it as contemplated by this Section by registered or
certified mail, return receipt requested, postage prepaid, to its address on the
records of the Company. Nothing herein shall affect the right of any party to
serve process in any other manner permitted by law.

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

PROFITSOURCE CORPORATION                STOCKHOLDER

By:                                     By:
    ------------------------------         ------------------------------------
Name:                                           (Signature of Stockholder)
     -----------------------------
Title:
      ----------------------------         ------------------------------------
                                                (Printed Name of Stockholder)

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                                    EXHIBIT A
                                       TO
                              STOCKHOLDER AGREEMENT

                            EPS SOLUTIONS CORPORATION

                                 SPOUSAL CONSENT

        The undersigned is the spouse of ___________ and acknowledges that he or
she has read the Purchase Agreement pursuant to which shares of common stock of
ProfitSource Corporation, a v Delaware corporation (the "COMPANY") were acquired
by the spouse of the undersigned (the "PURCHASE AGREEMENT"), the Stockholder
Agreement among the Company and its Stockholders, including the spouse of the
undersigned (the "STOCKHOLDER AGREEMENT"), and the Voting Agreement pursuant to
which the spouse of the undersigned surrenders certain voting rights associated
with the common stock of the Company acquired by the spouse of the undersigned
(the "VOTING AGREEMENT"). The undersigned clearly understands the provisions of
the Purchase Agreement, the Stockholder Agreement, and the Voting Agreement
(collectively, the "AGREEMENTS"), and is aware that, by the provisions of the
Agreements, the undersigned and his or her spouse have agreed to subject all
their interest in the Company, including any community property, joint tenancy,
or tenancy in common interest, to the terms of the Agreements, including
provisions of the Agreements that restrict their ability to sell or transfer or
vote their interest in the Company. The undersigned hereby expressly approves of
and agrees to be bound by the provisions of the Agreements in their entirety.
The undersigned acknowledges having had the opportunity to consult the
undersigned's own separate counsel with respect to this consent.

Date:
     ------------------------------

-----------------------------------
(Signature of spouse)

-----------------------------------
(Printed name of spouse)<PAGE>   1

                                                                    EXHIBIT 10.1

              EPS SOLUTIONS CORPORATION 2000 STOCK PERFORMANCE PLAN

        1. Purposes of the Plan. The purposes of this Plan are to promote the
interests of the Company and its stockholders by using equity interests in the
Company to attract, retain and motivate its management and other persons and to
encourage and reward their contributions to the performance of the Company.

        2. Definitions. The following capitalized terms shall have the following
respective meanings when used in this Plan:

              (a) "Administrator" means the entire Board or any committee
        comprised solely of Non-employee Directors as shall be administering the
        Plan, in accordance with Section 4 of the Plan.

              (b) "Affiliate" means the Company and any Subsidiary of the
        Company.

              (c) "Applicable Laws" means the legal requirements relating to the
        administration of plans providing one or more of the types of Awards
        described in this Plan and the issuance of Shares thereunder pursuant to
        U.S. state corporate laws, U.S. federal and state securities laws, the
        Code and the applicable laws of any foreign country or jurisdiction
        where Options, Stock Purchase Rights or other Awards are, or will be,
        granted under the Plan.

              (d) "Award" includes, without limitation, Incentive Stock Options,
        Nonstatutory Stock Options, Stock Purchase Rights, stock appreciation
        rights, performance share or unit awards, dividend or equivalent rights,
        stock awards, restricted share or unit awards, or other awards that are
        valued in whole or in part by reference to, or are otherwise based on,
        the Common Stock ("other Common Stock-based Awards"), all on a stand
        alone, combination or tandem basis, as described in or granted under the
        Plan.

              (e) "Award Agreement" means a written agreement between the
        Company and a Recipient evidencing the terms and conditions of an
        individual Award grant. Each Award Agreement is subject to the terms and
        conditions of the Plan.

              (f) "Awarded Stock" means the Common Stock subject to an Award.

              (g) "Board" means the Board of Directors of the Company.

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

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              (i) "Common Stock" means the common stock of the Company.

              (j) "Company" means EPS Solutions Corporation, a Delaware
        corporation.

              (k) "Consultant" means any person, including an advisor, engaged
        by an Affiliate to render services and who is compensated for such
        services. The term "Consultant" shall not include Directors who are paid
        only a director's fee by the Company or who are not compensated by the
        Company for their services as Directors.

              (l) "Director" means a member of the Board.

              (m) "Disability" means permanent and total disability as that term
        is described in Section 22(e)(3) of the Code.

              (n) "Employee" means any person, including Officers and Directors,
        employed by an Affiliate. Neither service as a Director nor payment of a
        director's fee by the Company, without more, shall constitute
        "employment" by the Company.

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

              (p) "Fair Market Value" means, as of any date, the value of Common
        Stock determined as follows:

                    (i) If the Common Stock is listed on any established stock
              exchange or a national market system, including without limitation
              The Nasdaq Stock Market or The Nasdaq SmallCap Market, its Fair
              Market Value shall be the mean of the highest and lowest sale
              prices of the stock (or the average of the closing bid and asked
              price, if no sales were reported) as quoted on such exchange or
              system for the last market trading day prior to the time of
              determination, as reported in The Wall Street Journal or such
              other source as the Administrator deems reliable;

                    (ii) If the Common Stock is regularly quoted by a recognized
              securities dealer but selling prices are not reported, the Fair
              Market Value of a Share of Common Stock shall be the mean between
              the high bid and low asked prices for the Common Stock on the last
              market trading day prior to the day of determination, as reported
              in The Wall Street Journal or such other source as the
              Administrator deems reliable; or

                    (iii) In the absence of an established market for the Common
              Stock, the Fair Market Value shall be determined in good faith by
              the Administrator.

              (q) "Incentive Stock Option" means an Option intended to qualify
        as an incentive stock option within the meaning of Section 422 of the
        Code and the regulations promulgated thereunder.

                                       2
<PAGE>   3

              (r) "Non-employee Director" means a non-employee director as
        defined under Section 16b-3(b)(3)(i) of the Exchange Act or any
        successor provision.

              (s) "Nonstatutory Stock Option" means an Option not intended to
        qualify as an Incentive Stock Option.

              (t) "Notice of Grant" means a written notice evidencing certain
        terms and conditions of an Award. The Notice of Grant is part of the
        Award Agreement.

              (u) "Officer" unless otherwise noted herein, means a person who is
        an officer of the Company or a Subsidiary within the meaning of Section
        16 of the Exchange Act and the rules and regulations promulgated
        thereunder.

              (v) "Option" means a stock option granted pursuant to the Plan.

              (w) "Option Exchange Program" means a program whereby outstanding
        options are surrendered in exchange for options with a lower exercise
        price.

              (x) "Plan" means this Stock Performance Plan.

              (y) "Recipient" means an Employee, Director or a Consultant who
        holds an outstanding Award.

              (z) "Restricted Stock" means shares of Common Stock acquired
        pursuant to a grant of Stock Purchase Rights under Section 11 below.

              (aa) "Restricted Stock Purchase Agreement" means a written
        agreement between the Company and the Recipient evidencing the terms and
        restrictions applying to stock purchased under a Stock Purchase Right.
        The Restricted Stock Purchase Agreement is subject to the terms and
        conditions of the Plan and the Notice of Grant.

              (bb) "Retirement" means the termination of a Recipient's
        relationship with an Affiliate on or after the Recipient's attainment of
        age (i) 59-1/2, provided that the Recipient has completed ten (10) years
        of service with an Affiliate or a predecessor to an Affiliate, or (ii)
        age 62.

              (cc) "Service Provider" means an Employee, Director, Officer or a
        Consultant. A Service Provider who is an Employee or Consultant shall
        not cease to be a Service Provider (i) during any leave of absence
        approved by the Affiliate which employs the Service Provider; provided
        that, for purposes of Incentive Stock Options, no such leave may exceed
        ninety days, unless reemployment upon expiration of such leave is
        guaranteed by statute or contract; or (ii) as a result of transfers
        between locations of the Company or between the Company or any other
        Affiliate. If reemployment upon expiration of a leave of absence
        approved by the Affiliate which employs the Service Provider is not
        guaranteed by statute or contract, on the 181st day of such leave any

                                       3
<PAGE>   4

        Incentive Stock Option held by the Recipient shall cease to be treated
        as an Incentive Stock Option and shall be treated for tax purposes as a
        Nonstatutory Stock Option.

              (dd) "Share" means a share of the Common Stock, as adjusted in
        accordance with Section 15 of the Plan.

              (ee) "Stock Purchase Right" means the right to purchase Common
        Stock pursuant to Section 11 of the Plan, as evidenced by a Notice of
        Grant.

              (ff) "Subsidiary" means a "subsidiary corporation", whether now or
        hereafter existing, as defined in Section 424(f) of the Code.

        3. Stock Subject to the Plan. Subject to the provisions of Section 15 of
the Plan, the maximum aggregate number of Shares available for grants of Awards
under the Plan is 3,500,000 Shares. The Shares may be authorized, but unissued,
or reacquired Common Stock. Except as otherwise provided in Section 15, no
Service Provider may be granted Awards in any calendar year in respect of more
than 875,000 Shares. In determining the number of Shares with respect to which a
Service Provider may be granted an Award in any calendar year, any Award which
is cancelled shall count against the maximum number of Shares for which an Award
may be granted to the Service Provider who previously held such cancelled Award.

              If an Award expires or becomes unexercisable without having been
exercised in full, or is surrendered pursuant to an Option Exchange Program, the
unpurchased Shares which were subject thereto shall become available for future
grant or sale under the Plan (unless the Plan has terminated); provided,
however, that Shares that have actually been issued under the Plan, whether upon
exercise of an Option, Stock Purchase Right or other Award, shall not be
returned to the Plan and shall not become available for future distribution
under the Plan, except that if Shares of Restricted Stock are repurchased by the
Company at their original purchase price, and the original Recipient of such
Shares did not receive any benefits of ownership of such Shares, such Shares
shall become available for future grant under the Plan. For purposes of the
preceding sentence, voting rights shall not be considered a benefit of Share
ownership.

        4. Administration of the Plan.

              (a) Administrator. The Plan shall be administered by the Board or
        a Committee appointed by the Board, which Committee shall be constituted
        to comply with Applicable Laws. Committee members shall serve for such
        term as the Board may determine, subject to removal by the Board at any
        time. Any such Committee shall act by a majority of its members, or if
        there are only two members of such Committee, by unanimous consent of
        both members.

              (b) Powers of the Administrator. Except for the terms and
        conditions explicitly set forth in the Plan, the Administrator shall
        have exclusive authority, in its discretion, to determine the Fair
        Market Value of the Common Stock, in accordance with Section 2(p) of the
        Plan and to determine all matters relating to Awards under the Plan,
        including the selection of individuals to be granted an Award, the type
        of Award, the

                                       4
<PAGE>   5

        number of shares of Common Stock subject to an Award, all terms,
        conditions, restrictions and limitations, if any, of an Award and the
        terms of any instrument that evidences the Award. The Plan Administrator
        shall also have authority, in its discretion, to reduce the exercise
        price of any Option, Stock Purchase Right or other Award to the then
        current Fair Market Value if the Fair Market Value of the Common Stock
        covered by such Option, Stock Purchase Right or other Award shall have
        declined since the date the Option, the Stock Purchase Right or other
        Award was granted; to modify or amend each Option, Stock Purchase Right
        or other Award, subject to Section 17(c) of the Plan; and to institute
        an Option Exchange Program. The Administrator shall also have exclusive
        authority to interpret the Plan and its rules and regulations, and to
        make all other determinations deemed necessary or advisable under or for
        administering the Plan. All actions taken and determinations made by the
        Administrator pursuant to the Plan shall be conclusive and binding on
        all parties involved or affected. The Administrator may delegate
        administrative duties to such of the Company's officers as it so
        determines.

        5. Eligibility for Awards. Nonstatutory Stock Options, Stock Purchase
Rights, and other Awards may be granted to Employees, Directors, Officers and
Consultants. Incentive Stock Options may be granted only to Employees. In
addition, an Award may also be granted to a person who is offered employment by
an Affiliate, provided that such Award shall be immediately forfeited if such
person does not accept such offer of employment within such time period as such
Affiliate may establish.

        6. Limitations on Options. Each Option shall be designated in the
written option agreement as either an Incentive Stock Option or a Nonstatutory
Stock Option. However, notwithstanding such designation, to the extent that the
aggregate Fair Market Value of the Awarded Stock with respect to which Incentive
Stock Options are exercisable for the first time by the Recipient during any
calendar year (under all plans of the Company and any Subsidiary) exceeds
$100,000, such Options shall be treated as Nonstatutory Stock Options. For
purposes of this Section 6, Incentive Stock Options shall be taken into account
in the order in which they were granted. The Fair Market Value of the Awarded
Stock shall be determined as of the time the Option with respect to such Awarded
Stock is granted. If an Option is granted hereunder that is part Incentive Stock
Option and part Nonstatutory Stock Option because the Option exceeds the
$100,000 per year limitation under Section 422 of the Code, the Incentive Stock
Option portion of such Option shall become exercisable first in such calendar
year, and the Nonstatutory Stock Option portion shall commence becoming
exercisable once the $100,000 limit has been reached.

        7. Term of Plan. The Plan shall become effective upon the adoption by
the Board. It shall continue in effect for a term of ten (10) years unless
terminated earlier under Section 17 of the Plan. Unless otherwise provided
herein or in the Award Agreement, at the discretion of the Administrator,
Options outstanding at the time the Plan is terminated will remain in effect
until such Options are terminated or become unexercisable under the then current
terms of the Plan.

        8. Term of Option. The term of each Option shall be stated in the Notice
of Grant but shall be no longer than ten (10) years from the date of grant or
such shorter term as may be provided in the Notice of Grant. Moreover, in the
case of an Incentive Stock Option granted to a

                                       5
<PAGE>   6

Recipient who, at the time the Incentive Stock Option is granted, owns stock
representing more than ten percent (10%) of the voting power of all classes of
stock of the Company or any Subsidiary, the term of the Incentive Stock Option
shall be five (5) years from the date of grant or such shorter term as may be
provided in the Notice of Grant.

        9. Option Exercise Price and Consideration.

              (a) Exercise Price. The per share exercise price for the Shares to
        be issued pursuant to exercise of an Option shall be determined by the
        Administrator, subject to the following:

                    (i) In the case of an Incentive Stock Option that is granted
              to a Recipient who, at the time the Option is granted, owns stock
              representing more than ten percent (10%) of the voting power of
              all classes of stock of the Company or any Subsidiary, the per
              Share exercise price shall be no less than 110% of the Fair Market
              Value per Share on the date of grant; or

                    (ii) In the case of all other Options that are granted to
              any Service Provider, the per Share exercise price shall be no
              less than the Fair Market Value per Share on the date of grant.

              (b) Waiting Period and Exercise Dates. Stock Options shall be
        exercisable at such time or times and subject to such terms and
        conditions as shall be determined by the Administrator. If the
        Administrator provides that any Option is exercisable in installments or
        is exercisable only if certain financial or other performance goals are
        attained, the Administrator may at any time waive such exercise
        provisions, in whole or in part. In addition, the Administrator may
        accelerate the exercisability of any Option.

              (c) Form of Consideration. The Administrator shall determine the
        acceptable form of consideration for exercising an Option, including the
        method of payment. In the case of an Incentive Stock Option, the
        Administrator shall determine the acceptable form of consideration at
        the time of grant. Such consideration may consist entirely of:

                    (i) cash;

                    (ii) check;

                    (iii) other Shares which (A) in the case of Shares acquired
              upon exercise of an Option, have been owned by the Recipient for
              more than six months on the date of surrender, and (B) have a Fair
              Market Value on the date of surrender equal to the aggregate
              exercise price of the Shares as to which said Option shall be
              exercised;

                    (iv) delivery of a properly executed exercise notice
              together with such other documentation as the Administrator and
              the broker, if applicable, shall require to effect an exercise of
              the Option, sale of the

                                       6
<PAGE>   7

              issued Shares, and delivery to the Company of the sale or loan
              proceeds required to pay the exercise price;

                    (v) a reduction in the amount of any Affiliate liability to
              the Recipient including any liability attributable to the
              Recipient's participation in any Affiliate-sponsored deferred
              compensation program or arrangement;

                    (vi) surrender of the Option to the Company in exchange for
              such number of Shares equal to the Awarded Stock subject to such
              Option less such number of Shares that have a Fair Market Value
              equal to the aggregate exercise price;

                    (vii) any combination of the foregoing methods of payment;
              or

                    (viii) such other consideration and method of payment for
              the issuance of Shares to the extent permitted by Applicable Laws.

        10. Exercise of Option.

              (a) Procedure for Exercise; Rights as a Stockholder. Any Option
        granted hereunder shall be exercisable according to the terms of the
        Plan and at such times and under such conditions as determined by the
        Administrator and set forth in the Award Agreement.

                       An Option may not be exercised for less than the lesser
        of (i) 100 Shares or (ii) if the Recipient is fully vested, the total
        number of Shares subject to such Option.

                       An Option shall be deemed exercised when the Company
        receives: (i) written notice of exercise (in accordance with the Award
        Agreement) from the person entitled to exercise the Option, and (ii)
        full payment for the Shares with respect to which the Option is
        exercised. Full payment may consist of any consideration and method of
        payment authorized by the Administrator and permitted by the Award
        Agreement and the Plan. Shares issued upon exercise of an Option shall
        be issued in the name of the Recipient or, if requested by the
        Recipient, in the name of the Recipient and his or her spouse. Until the
        stock certificate evidencing such Shares is issued (as evidenced by the
        appropriate entry on the books of the Company or of a duly authorized
        transfer agent of the Company), no right to vote or receive dividends or
        any other rights as a stockholder shall exist with respect to the
        Optioned Stock, notwithstanding the exercise of the Option. The Company
        shall issue (or cause to be issued) such stock certificate promptly
        after the Option is exercised. No adjustment will be made for a dividend
        or other right for which the record date is prior to the date the stock
        certificate is issued, except as provided in Section 15 of the Plan.

                                       7
<PAGE>   8

                       Exercising an Option in any manner shall decrease the
        number of Shares thereafter available, both for purposes of the Plan and
        for sale under the Option, by the number of Shares as to which the
        Option is exercised.

              (b) Termination of Relationship as Employee, Director or
        Consultant. If a Recipient ceases to be a Service Provider, other than
        upon the Recipient's Retirement, death or disability, the Recipient
        shall forfeit his Options (whether vested or not vested) on the date he
        ceases to be a Service Provider, and the Shares covered by the Option
        shall revert to the Plan unless determined otherwise by the
        Administrator. In addition, the Administrator may require that the
        Recipient pay the Company certain financial gains realized from
        exercising all or any portion of an Option during a specified period.

                       Notwithstanding the above, in the event of a Recipient's
        change in status from such Recipient's current status to a different
        status as a Service Provider, the Recipient shall not be deemed to have
        terminated his relationship as a Service Provider solely as a result of
        such change in status. In the event a Recipient's status changes from
        Employee to Officer, Director or Consultant, an Incentive Stock Option
        held by the Recipient shall cease to be treated as an Incentive Stock
        Option and shall be treated for tax purposes as a Nonstatutory Stock
        Option three months and one day following such change of status.

              (c) Disability of Recipient. If a Recipient ceases to be a Service
        Provider as a result of the Recipient's Disability, the Recipient may
        exercise his or her Option subject to the restrictions of Section 10(b)
        and within such period of time as is specified in the Award Agreement
        whether the Option is vested or unvested on the date of Disability (but
        in no event later than the expiration of the term of such Option as set
        forth in the Award Agreement). In the absence of a specified time in the
        Award Agreement, the Option shall remain exercisable for twelve (12)
        months following the Recipient's Disability. If, after Disability, the
        Recipient does not exercise his or her Option within the time specified
        herein, the Option shall terminate, and the Shares covered by such
        Option shall revert to the Plan.

              (d) Retirement of Recipient. If a Recipient ceases to be a Service
        Provider as a result of the Recipient's Retirement, the Recipient may
        exercise his or her Option subject to the restrictions of Section 10(b)
        and within such period of time as is specified in the Award Agreement
        (but in no event later than the expiration of the term of such Option as
        set forth in the Award Agreement). In the absence of a specified time in
        the Award Agreement, the Option shall remain exercisable for thirty-six
        (36) months following the Recipient's Retirement. Options which are
        unvested on the date of the Recipient's Retirement will continue to vest
        as if the Recipient continued to be a Service Provider during such
        period. If, after Retirement, the Recipient does not exercise his or her
        Option within the time specified herein, the Option shall terminate, and
        the Shares covered by such Option shall revert to the Plan.

              (e) Death of Recipient. If a Recipient dies while a Service
        Provider, the Option may be exercised subject to the restrictions of
        Section 10(b) and within such

                                       8
<PAGE>   9

        period of time as is specified in the Award Agreement (but in no event
        later than the expiration of the term of such Option as set forth in the
        Notice of Grant), by the Recipient's estate or by a person who acquires
        the right to exercise the Option by bequest or inheritance, whether the
        Option is vested or unvested on the date of death. In the absence of a
        specified time in the Award Agreement, the Option shall remain
        exercisable for twelve (12) months following the Recipient's death. The
        Option may be exercised by the executor or administrator of the
        Recipient's estate or, if none, by the person(s) entitled to exercise
        the Option under the Recipient's will or the laws of descent or
        distribution. If the Option is not so exercised within the time
        specified herein, the Option shall terminate, and the Shares covered by
        such Option shall revert to the Plan.

              (f) Buyout Provisions. The Administrator may at any time offer to
        buy out for a payment in cash or Shares, an Option previously granted
        based on such terms and conditions as the Administrator shall establish
        and communicate to the Recipient at the time that such offer is made.

        11. Stock Purchase Rights.

              (a) Rights to Purchase. Stock Purchase Rights may be issued either
        alone, in addition to, or in tandem with other Awards granted under the
        Plan and/or cash awards made outside of the Plan. After the
        Administrator determines that it will offer Stock Purchase Rights under
        the Plan, it shall advise the offeree in writing, by means of a Notice
        of Grant, of the terms, conditions and restrictions related to the
        offer, including the number of Shares that the offeree shall be entitled
        to purchase, the price to be paid, and the time within which the offeree
        must accept such offer, which shall in no event exceed six (6) months
        from the date upon which the Administrator made the determination to
        grant the Stock Purchase Right. The offer shall be accepted by execution
        of a Restricted Stock Purchase Agreement in the form determined by the
        Administrator. The terms of the offer of Stock Purchase Rights under the
        Plan shall comply in all respects with Applicable Law.

              (b) Repurchase Option. Unless the Administrator determines
        otherwise, the Restricted Stock Purchase Agreement shall grant the
        Company a repurchase option exercisable upon the voluntary or
        involuntary termination of the purchaser's employment with the Company
        for any reason (including death, Retirement or Disability). The purchase
        price for Shares repurchased pursuant to the Restricted Stock Purchase
        Agreement shall be the original price paid by the Recipient and may be
        paid by cancellation of any indebtedness of the purchaser to the
        Company. The repurchase option shall lapse at a rate determined by the
        Administrator.

              (c) Other Provisions. The Restricted Stock Purchase Agreement
        shall contain such other terms, provisions and conditions not
        inconsistent with the Plan as may be determined by the Administrator in
        its sole discretion. In addition, the provisions of Restricted Stock
        Purchase Agreements need not be the same with respect to each purchaser.

                                       9
<PAGE>   10

              (d) Rights as a Stockholder. Once the Stock Purchase Right is
        exercised, the purchaser shall have the rights equivalent to those of a
        stockholder, and shall be a stockholder when his or her purchase is
        entered upon the records of the duly authorized transfer agent of the
        Company. No adjustment will be made for a dividend or other right for
        which the record date is prior to the date the Stock Purchase Right is
        exercised, except as provided in Section 15 of the Plan.

        12. Other Awards. The Administrator, in its sole discretion, but subject
to the terms of the Plan, may grant the following types of Awards (in addition
to the Award of Options and Stock Purchase Rights described above) under this
Plan on a stand alone, combination or tandem basis:

              (a) Stock Appreciation Right. A right to receive the excess of the
        Fair Market Value of a share of Common Stock on the date the stock
        appreciation right is exercised over the Fair Market Value of a share of
        Common Stock on the date the stock appreciation right was granted.

              (b) Restricted and Performance Shares. A transfer of Common Stock
        to a Recipient, subject to such restrictions on transfer or other
        incidents of ownership, or subject to specified performance standards,
        for such periods of time as the Administrator may determine.

              (c) Restricted and Performance Share Unit. A fixed or variable
        share or dollar denominated unit subject to such conditions of vesting,
        performance and time of payment as the Administrator may determine.

              (d) Other Stock-Based Awards. Other Common Stock-based Awards
        which are related to or serve a similar function to those Awards set
        forth in this Section 12.

        13. Non-Transferability of Awards. Unless otherwise specified by the
Administrator in the Notice of Grant (provided, however, that such determination
shall occur only on or after the date the Common Stock is listed on any
established stock exchange or a national market system), an Award may not be
sold, pledged, assigned, hypothecated, transferred, or disposed of in any manner
other than by will or by the laws of descent or distribution and may be
exercised, during the lifetime of the Recipient, only by the Recipient. If the
Administrator makes an Award transferable, such Award shall contain such
additional terms and conditions as the Administrator deems appropriate. Any
attempt to assign, pledge or otherwise transfer any Award or of any right or
privileges conferred thereby, contrary to this Plan, or the sale or levy or
similar process upon the rights and privileges conferred hereby, shall be void.

        14. Effect of Change in Control.

              (a) Notwithstanding any other provision of this Agreement, in the
        event of a Change in Control (as defined below), at the sole discretion
        of the Administrator, a Recipient may become 100% vested in all of his
        or her Award. In addition or alternatively, in the event of a Change in
        Control, the Administrator, in its sole discretion,

                                       10
<PAGE>   11

        shall provide for one of the following actions to be taken with respect
        to any outstanding Award: (i) for a purchase of the Awards theretofore
        granted under the Plan effected by means of a payment to each Recipient
        (by the Company or any other person or entity involved in the Change in
        Control), in exchange for the cancellation of the Awards held by such
        Recipient, of the Value (as hereinafter defined) of such Award or (ii)
        for substitution of appropriate new Awards covering (or based upon)
        stock of a successor corporation to the Company or stock of an affiliate
        of such successor corporation. The Administrator shall give notice to
        each Recipient of whether the unvested Option will become vested, the
        provisions of any purchase or substitution, and any adjustments made (A)
        to the number and kind of shares subject to the outstanding Award (or to
        the awards in substitution therefor), (B) to the exercise prices, and/or
        (C) to the terms and conditions of the awards, which shall be binding on
        the Recipients. The Value of an Option shall be an amount equal to the
        difference between the then Fair Market Value of the aggregate number of
        Awarded Stock then subject to such Options and the aggregate exercise
        price that would have to be paid to exercise such Options, and in the
        case of an Award which is not an Option, the value which such Recipient
        would have received if the Recipient had exercised his or her Award
        immediately prior to the Change in Control. Any action taken by the
        Administrator shall be final, binding and conclusive.

              (b) For purposes of this Plan, a "Change in Control" shall be
        deemed to have occurred upon the completion of any of the following
        events:

                    (i) any acquisition or series of related acquisitions
              resulting in any person, entity or "group," within the meaning of
              Section 13(d)(3) or 14(d)(2) of the Exchange Act beneficially
              owning (within the meaning of Rule 13d-3 promulgated under the
              Exchange Act) more than fifty percent (50%) of either the then
              outstanding shares of Common Stock or the combined voting power of
              then outstanding voting securities entitled to vote generally in
              the election of directors of the Company, provided that a Change
              in Control shall not be deemed to have occurred if the "person"
              described in the preceding provisions is an underwriter or
              underwriting syndicate that has acquired the ownership of voting
              securities of the Company solely in connection with a public
              offering of those securities; or

                    (ii) any reorganization, merger or consolidation of the
              Company with any other person, entity or corporation, other than a
              transaction which would result in the owners of voting securities
              of the Company immediately prior thereto continuing to own
              directly or indirectly more than fifty percent (50%) of the
              combined voting power of the voting securities of the entity or
              entities surviving such reorganization, merger or consolidation
              that own and conduct the business owned and conducted by the
              Company prior thereto; or

                    (iii) the sale or other disposition by the Company, in one
              transaction or a series of related transactions, of all or
              substantially all of the assets of the Company; or

                                       11
<PAGE>   12

                    (iv) individuals who, as of the date this Plan becomes
              effective pursuant to Section 7 ("Effective Date"), constitute the
              Board (the "Incumbent Board of Directors") cease for any reason to
              constitute at least a majority of the Board, provided that any
              individual who becomes a director after the Effective Date whose
              election, or nomination for election by stockholders, is approved
              by a vote of at least a majority of the directors then comprising
              the Incumbent Board of Directors shall be considered to be a
              member of the Incumbent Board of Directors unless that individual
              was nominated or elected by any person, entity or group (as
              defined above) having the power to exercise, through beneficial
              ownership, voting agreement and/or proxy, fifty percent (50%) or
              more of either the outstanding shares of common stock of the
              Company or the combined voting power of the outstanding securities
              of the Company entitled to vote generally in the election of
              directors, in which case that individual shall not be considered
              to be a member of the Incumbent Board of Directors unless such
              individual's election or nomination for election by the Company's
              shareholders is approved by a vote of at least two-thirds of the
              directors then comprising the Incumbent Board of Directors.

                                For purposes of this definition, references to
              the Company shall also refer to its successors and assigns such
              that successive reorganizations or other corporate transactions do
              not impair the substantive intent of these provisions.

        15. Adjustments Upon Changes in Capitalization. Subject to any required
action by the stockholders of the Company, the number of shares of Common Stock
covered by each outstanding Award, and the number of shares of Common Stock
which have been authorized for issuance under the Plan but as to which no Awards
have yet been granted or which have been returned to the Plan upon cancellation
or expiration of an Award, as well as the price per share of Common Stock
covered by each such outstanding Award, shall be proportionately adjusted for
any increase or decrease in the number of issued shares of Common Stock
resulting from a stock split, reverse stock split, stock dividend, combination
or reclassification of the Common Stock, or any other increase or decrease in
the number of issued shares of Common Stock effected without receipt of
consideration by the Company; provided, however, that conversion of any
convertible securities of the Company shall not be deemed to have been "effected
without receipt of consideration." Such adjustment shall be made by the Board in
its sole discretion, whose determination in that respect shall be final, binding
and conclusive. Except as expressly provided herein, no issuance by the Company
of shares of stock of any class, or securities convertible into shares of stock
of any class, shall affect, and no adjustment by reason thereof shall be made
with respect to, the number or price of shares of Common Stock subject to an
Award.

        16. Date of Grant. The date of grant of an Award shall be, for all
purposes, the date on which the Administrator makes the determination granting
such Award, or such other later date as is determined by the Administrator.
Notice of the determination shall be provided to each Recipient within a
reasonable time after the date of such grant.

                                       12
<PAGE>   13

        17. Amendment and Termination of the Plan.

              (a) Amendment and Termination. The Board may at any time amend,
        alter, suspend or terminate the Plan.

              (b) Stockholder Approval. The Company shall obtain stockholder
        approval of any Plan amendment to the extent necessary or desirable to
        comply with Section 422 of the Code (or any successor rule or statute)
        or other Applicable Law, rule or regulation, including the requirements
        of any exchange or quotation system on which the Common Stock is listed
        or quoted. Such stockholder approval, if required, shall be obtained in
        such a manner and to such a degree as is required by the applicable law,
        rule or regulation.

              (c) Effect of Amendment or Termination. No amendment, alteration,
        suspension or termination of the Plan shall impair the rights of any
        Recipient, unless mutually agreed otherwise between the Recipient and
        the Administrator, which agreement must be in writing and signed by the
        Recipient and the Company.

        18. Conditions Upon Issuance of Shares.

              (a) Legal Compliance. Shares shall not be issued pursuant to the
        exercise of an Award unless the exercise of such Award and the issuance
        and delivery of such Shares shall comply with all relevant provisions of
        law, including, without limitation, the Securities Act of 1933, as
        amended, the Exchange Act, the rules and regulations promulgated
        thereunder, Applicable Laws, and the requirements of any stock exchange
        or quotation system upon which the Shares may then be listed or quoted
        and shall be further subject to the approval of counsel for the Company
        with respect to such compliance.

              (b) Investment Representations. As a condition to the exercise of
        an Award, the Company may require the person exercising such Award to
        represent and warrant at the time of any such exercise, among other
        things, that the Shares are being purchased only for investment and
        without any present intention to sell or distribute such Shares if, in
        the opinion of counsel for the Company, such a representation is
        required.

              (c) Withholding Obligations. No later than the date as of which an
        amount first becomes includible in the gross income of the Recipient for
        Federal income tax purposes with respect to any Award under the Plan,
        the Recipient shall pay to the Company, or make arrangements
        satisfactory to the Company regarding the payment of, any Federal,
        state, local or foreign taxes of any kind required by law to be withheld
        with respect to such amount. Unless otherwise determined by the
        Administrator, withholding obligations may be settled with Common Stock,
        including Common Stock that is part of the Award that gives rise to the
        withholding requirement. The obligations of the Company under the Plan
        shall be conditioned on such payment or arrangements, and the Company
        and its Affiliates shall, to the extent permitted by law, have the right
        to deduct any such taxes from any payment otherwise due to the
        Recipient. The Administrator may

                                       13
<PAGE>   14

        establish such procedures as it deems appropriate, including the making
        of irrevocable elections, for the settlement of withholding obligations
        with Common Stock.

        19. Requirements of Law and Excessive Grants.

              (a) Requirements of Law. The shares of Common Stock acquirable
        under the Plan may not be registered under the Act, or state securities
        law. The Company is under no obligation to effect any such registration.
        The Company shall not be required to sell or issue any shares under the
        Plan if the issuance of such shares shall constitute a violation of any
        provision of any law or regulation of any governmental authority. A
        Recipient (or the person permitted to exercise an Award in the event of
        the Recipient's death or incapacity), if requested by the Company to do
        so, will execute and deliver to the Company in writing an agreement
        containing such provisions as the Company may require to assure
        compliance with applicable securities laws.

              (b) Grants Exceeding Allotted Shares. If the Awarded Stock covered
        by an Award exceeds, as of the date of grant, the number of Shares which
        may be issued under the Plan without additional stockholder approval,
        such Award shall be void with respect to such excess Awarded Stock,
        unless stockholder approval of an amendment sufficiently increasing the
        number of Shares subject to the Plan is timely obtained in accordance
        with Section 17(b) of the Plan.

        20. Reservation of Shares. The Company, during the term of this Plan,
will at all times reserve and keep available such number of Shares as shall be
sufficient to satisfy the requirements of the Plan.

        21. Information to Recipients and Purchasers. Prior to the date the
Common Stock is listed on any established stock exchange or a national market
system, the Company shall provide to each Recipient and to each individual who
acquires Shares pursuant to the Plan, not less frequently than annually during
the period such Recipient has one or more Awards outstanding, and, in the case
of an individual who acquires Shares pursuant to the Plan, during the period
such individual owns such Shares, copies of annual financial statements. The
Company shall not be required to provide such statements to key employees whose
duties in connection with the Company assure their access to equivalent
information.

        22. Company's Repurchase Option. If a Recipient ceases to be a Service
Provider prior to the date of closing of a registered public offering of the
Company's Common Stock pursuant to the Securities Act of 1933, as amended, and
upon such other events as may be set forth in the Award Agreement, the Company
shall have the right to repurchase any Shares acquired by a Recipient pursuant
to the exercise of an Award under such terms and conditions as are set forth in
the Award Agreement.

        23. No Contract of Employment. Neither the Plan nor any Award hereunder
shall confer upon any individual any right with respect to continuing such
individual's employment, directorship or consulting relationship with the
Company or any Affiliate, nor shall they interfere

                                       14
<PAGE>   15

in any way with such individual's right or the Company's or any Affiliate's
right to terminate such employment, directorship or consulting relationship at
any time, with or without cause.

        24. No Rights as Stockholder. Subject to the provisions of the
applicable Award, no individual shall have any rights as a stockholder with
respect to any shares of Common Stock to be issued under the Plan until he or
she becomes the holder thereof. Notwithstanding the foregoing, in connection
with each grant of Restricted Stock hereunder, the applicable Award shall
specify if and to what extent the individual shall not be entitled to the rights
of a stockholder in respect of such Restricted Stock Award.

        25. Severability. In the event that any provision of the Plan shall be
held illegal or invalid for any reason, the illegality or invalidity shall not
affect the remaining parts of the Plan, and the Plan shall be construed and
enforced as if the illegal or invalid provision had not been included.

        26. Governing Law. The Plan and all Awards made and actions thereon
thereunder shall be governed by and construed in accordance with the laws of the
State of Delaware.

                                       15

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