Document:

INDEPENDENT
      CONSULTING AGREEMENT

     

    This
      Independent Consulting Agreement (“Agreement”), effective as of the 28th day of
      September, 2007 (“Effective Date”) is entered into by and between CAPITAL
      GROWTH SYSTEMS, INC.,
      a
      Florida corporation (herein referred to as the “Company”) and SALZWEDEL
      FINANCIAL COMMUNICATIONS, INC.,
      an
      Oregon corporation (herein referred to as the “Consultant”).

     

    RECITALS

     

    WHEREAS,
      the
      Company is a publicly-held corporation with its common stock traded on the
      NASDAQ OTCBB

     

    WHEREAS,
      Company
      desires to engage the services of Consultant to represent the Company in
      investors' communications and public relations with existing shareholders,
      brokers, dealers and other investment professionals as to the Company's current
      and proposed activities, and to consult with management concerning such Company
      activities;

     

    NOW
      THEREFORE,
      in
      consideration of the promises and the mutual covenants and agreements
      hereinafter set forth, the parties hereto covenant and agree as
      follows:

    
      1.    
Term
        of Consultancy. Company hereby agrees to retain the Consultant to act in a
        consulting capacity to the Company, and the Consultant hereby agrees to provide
        services to the Company commencing immediately and ending on September 27,
        2008,
        unless otherwise terminated earlier as provided herein. 

       

      2.    
Duties
        of Consultant. The Consultant agrees that it will generally provide the
        following specified consulting services through its officers and employees
        during the term specified in Section 1, above.

       

          (a)   Consult
        with and assist the Company in developing and implementing appropriate plans
        and
        means for presenting the Company and its business plans, strategy and personnel
        to the financial community, establishing an image for the Company in the
        financial community, and creating the foundation for subsequent financial
        public
        relations efforts;

       

              (b)   Introduce
        the Company to the financial community, including, but not limited to, retail
        brokers, buy side and sell side institutional managers, portfolio managers,
        analysts, and financial public relations professionals;

       

      (c)   With
        the
        cooperation of the Company, maintain an awareness during the term of this
        Agreement of the Company's plans, strategy and personnel, as they may evolve
        during such period, and consult and assist the Company in communicating
        appropriate information regarding such plans, strategy and personnel to the
        financial community;

       

      (d)   Assist
        and consult the Company with respect to its (i) relations with stockholders,
        (ii) relations with brokers, dealers, analysts and other investment
        professionals, and (iii) financial public relations generally; 

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      (e)   Perform
        the functions generally assigned to stockholder relations and public relations
        departments in major corporations, including responding to telephone and
        written
        inquiries (which may be referred to the Consultant by the Company); reviewing
        press releases before they are released by the Company as well as reports
        and
        other communications with or to shareholders, the investment community and
        the
        general public; consulting with respect to the timing, form, distribution
        and
        other matters related to such releases, reports and communications; and,
        at the
        Company’s request and subject to the Company’s securing its own rights to the
        use of its names, marks, and logos, consulting with respect to corporate
        symbols, logos, names, the presentation of such symbols, logos and names,
        and
        other matters relating to corporate image;

       

      (f)   Upon
        and
        with the Company's direction and written approval, disseminate information
        regarding the Company to shareholders, brokers, dealers, other investment
        community professionals and the general investing public;

       

      (g)   Upon
        and
        with the Company's direction, conduct meetings, in person or by telephone,
        with
        brokers, dealers, analysts and other investment professionals to communicate
        with them regarding the Company's plans, goals and activities, and assist
        the
        Company in preparing for press conferences and other forums involving the
        media,
        investment professionals and the general investment public;

       

      (h)   At
        the
        Company's request, review business plans, strategies, mission statements
        budgets, proposed transactions and other plans for the purpose of advising
        the
        Company of the public relations implications thereof; and 

       

      (i)    Otherwise
        perform as the Company's consultant for public relations and relations with
        financial professionals.

       

      3.    Allocation
        of Time and Energies. The Consultant hereby promises to perform and
        discharge faithfully the responsibilities which may be assigned to the
        Consultant from time to time by the officers and duly authorized representatives
        of the Company in connection with the conduct of its financial and public
        relations and communications activities, so long as such activities are in
        compliance with applicable securities laws and regulations. Consultant and
        staff
        shall diligently and thoroughly provide the consulting services required
        hereunder. Although no specific hours-per-day requirement will be required,
        Consultant and the Company agree that Consultant will perform the duties
        set
        forth herein above in a diligent and professional manner. The parties
        acknowledge and agree that a disproportionately large amount of the effort
        to be
        expended and the costs to be incurred by the Consultant and the benefits
        to be
        received by the Company are expected to occur within or shortly after the
        first
        two months of the effectiveness of this Agreement. It is explicitly understood
        that neither the price of the Company’s Common Stock, nor the trading volume of
        the Company’s common stock hereunder measure Consultant’s performance of its
        duties. It is also understood that the Company is entering into this Agreement
        with Consultant, a corporation and not any individual member or employee
        thereof, and, as such, Consultant will not be deemed to have breached this
        Agreement if any member, officer or director of the Consultant leaves the
        firm
        or dies or becomes physically unable to perform any meaningful activities
        during
        the term of the Agreement, provided the Consultant otherwise performs its
        obligations under this Agreement.

       

      
        
          
          

        

        
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      4.    Remuneration.
        

       

         (a)    (i)    For
        undertaking this engagement, for previous services rendered, and for other
        good
        and valuable consideration, the Company agrees to issue, or have issued,
        to the
        Consultant a “Commencement Bonus” of Five Million (5,000,000) shares of the
        Company’s Common Stock (“Common Stock” and such shares, collectively, the
“Shares”). This Commencement Bonus shall be fully paid and non-assessable and
        stock certificates representing the Commencement Bonus shall be issued and
        delivered to Consultant within 30 days of execution of this Agreement.
        Additionally the Company agrees to pay Consultant the sum of $6000.00 cash
        per
        month due and payable on the 1st of each month of this Agreement.

       

       (ii)   Consultant
        agrees that the Company may, in its sole discretion, cause one or more
        shareholders of the Company to deliver any of or all of the Shares to be
        issued
        and delivered to Consultant hereunder. 

       

      (b)   The
        Company understands and agrees that Consultant has foregone significant
        opportunities to accept this engagement and that the Company derives substantial
        benefit from the execution of this Agreement and the ability to announce
        its
        relationship with Consultant. The Commencement Bonus, therefore, constitutes
        payment for Consultant’s agreement to consult to the Company and is a
        nonrefundable, non-apportionable, and non-ratable retainer and is not a
        prepayment for future services. If the Company decides to terminate this
        Agreement prior to September 27, 2008, for any reason whatsoever, it is agreed
        and understood that Consultant will not be requested or demanded by the Company
        to return any of the shares of Common Stock paid to it as Commencement Bonus
        referred to in Section 4(a)(i) hereunder. Further, if and in the event
        the Company is acquired during the term of this Agreement, it is agreed and
        understood Consultant will not be requested or demanded by the Company to
        return
        any of the shares of Common Stock paid to it hereunder. Consultant agrees
        and
        understands that if during the term of this Agreement, Consultant performs
        substantial services for any direct competitor of the Company, then the Shares
        issued to Consultant hereunder will be forfeited.

       

      (c)   The
        Company agrees that if in the opinion of its counsel it is more likely than
        not
        that the Securities & Exchange Commission will permit the registration of a
        sufficient number of shares on a resale prospectus as would permit the
        registration of shares issued to Consultant pursuant to this Agreement after
        giving effect to the registration of all shares of common stock either
        outstanding or underlying options or warrants, where the owners of such other
        securities have an existing right for registration for said shares (as of
        the
        date of execution of this Agreement), then the Company will use good faith
        efforts to register the shares issued to Consultant hereunder with respect
        to
        such registration statement (subject to no obligation to register shares
        issuable hereunder to Consultant at any time following eligibility for sale
        of
        any of such shares under Rule 144). Consultant agrees that it will not sell
        or
        transfer any of these Shares issued to it hereunder prior to the earlier
        of
        September 27, 2008 or the termination of this Agreement by the Company.

       

       

      
        
          
          

        

        
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      (d)   Company
        warrants that the Shares issued to Consultant under this Agreement by the
        Company shall be or have been validly issued, fully paid and non-assessable
        and
        that the Company’s board of directors has or shall have duly authorized the
        issuance and any transfer of them to Consultant. 

       

      (e)   Consultant
        acknowledges that the Shares to be issued pursuant to this Agreement have
        not
        been registered under the Securities Act of 1933, as amended (the “Securities
        Act”) and accordingly are “restricted securities” within the meaning of Rule 144
        of the Act. As such, the Shares may not be resold or transferred unless the
        Company has received an opinion of counsel and in form reasonably satisfactory
        to the Company that such resale or transfer is exempt from the registration
        requirements of that Securities Act. Consultant agrees that during the term
        of
        this Agreement, that it will not sell or transfer any of the Shares issued
        to it
        hereunder, except to the Company; nor will it pledge or assign such Shares
        as
        collateral or as security for the performance of any obligation, or for any
        other purpose.

       

      (f)    In
        connection with the acquisition of the Shares, Consultant represents and
        warrants to Company, to the best of its/his knowledge, as follows: 

       

      (i)    Consultant
        has been afforded the opportunity to ask questions of and receive answers
        from
        duly authorized officers or other representatives of the Company concerning
        an
        investment in the Shares, and any additional information that the Consultant
        has
        requested.

       

      (ii)   Consultant’s
        investment in restricted securities is reasonable in relation to the
        Consultant’s net worth. Consultant has had experience in investments in
        restricted and publicly traded securities, and Consultant has had experience
        in
        investments in speculative securities and other investments that involve
        the
        risk of loss of investment. Consultant acknowledges that an investment in
        the
        Shares is speculative and involves the risk of loss. Consultant has the
        requisite knowledge to assess the relative merits and risks of this investment
        without the necessity of relying upon other advisors, and Consultant can
        afford
        the risk of loss of his entire investment in the Shares. Consultant is an
        accredited investor, as that term is defined in Regulation D promulgated
        under
        the Securities Act.

       

      (iii)   Consultant
        is acquiring the Shares for the Consultant’s own account for long-term
        investment and not with a view toward resale or distribution thereof except
        in
        accordance with applicable securities laws.

       

      5.    Intentionally
        Deleted. 

       

      6.    Intentionally
        Deleted. 

       

      7.    Non-Assignability
        of Services. Consultant’s services under this contract are offered to
        Company only and may not be assigned by Company to any entity with which
        Company
        merges or which acquires the Company or substantially all of its assets wherein
        the Company becomes a minority constituent of the combined Company. In the
        event
        of such merger or acquisition, all compensation to Consultant herein under
        the
        schedules set forth herein shall remain due and payable, and any compensation
        received by the Consultant may be retained in the entirety by Consultant,
        all
        without any reduction or pro-rating and shall be considered and remain fully
        paid and non-assessable. Notwithstanding the non-assignability of Consultant’s
        services, Company shall assure that in the event of any merger, acquisition,
        or
        similar change of form of entity, that its successor entity shall agree to
        complete all obligations to Consultant, including the provision and transfer
        of
        all compensation herein, and the preservation of the value thereof consistent
        with the rights granted to Consultant by Company herein. Consultant shall
        not
        assign its rights or delegate its duties hereunder without the prior written
        consent of Company.

       

       

      
        
          
          

        

        
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      8.   Expenses.
        Consultant agrees to pay for all its expenses (phone, labor, etc.), other
        than
        extraordinary items (travel and entertainment required by/or specifically
        requested by the Company, luncheons or dinners to large groups of investment
        professionals, mass faxing to a sizable percentage of the Company's
        constituents, investor conference calls, print advertisements in publications,
        etc.) approved by the Company prior to its incurring an obligation for
        reimbursement. The Company agrees and understands that Consultant will not
        be
        responsible for preparing or mailing due diligence and/or investor packages
        on
        the Company, and that the Company will have some means to prepare and mail
        out
        investor packages at the Company’s expense. 

       

      9.   Indemnification.
        The Company warrants and represents that all oral communications, written
        documents or materials furnished to Consultant or the public by the Company
        with
        respect to financial affairs, operations, profitability and strategic planning
        of the Company are accurate in all material respects and Consultant may rely
        upon the accuracy thereof without independent investigation. The Company
        will
        protect, indemnify and hold harmless Consultant against any claims or litigation
        including any damages, liability, cost and reasonable attorney's fees as
        incurred with respect thereto resulting from Consultant's communication or
        dissemination of any said information, documents or materials excluding any
        such
        claims or litigation resulting from Consultant's communication or dissemination
        of information not provided or authorized by the Company. 

       

      10.   Representations.
        Consultant represents that it is not required to maintain any licenses and
        registrations under federal or any state regulations necessary to perform
        the
        services set forth herein. Consultant acknowledges that, to the best of its
        knowledge, the performance of the services set forth under this Agreement
        will
        not violate any rule or provision of any regulatory agency having jurisdiction
        over Consultant. Consultant acknowledges that, to the best of its knowledge,
        Consultant and its officers and directors are not the subject of any
        investigation, claim, decree or judgment involving any violation of the SEC
        or
        securities laws. Consultant further acknowledges that it is not a security
        Broker Dealer or a registered investment advisor. Company acknowledges that,
        to
        the best of its knowledge, that it has not violated any rule or provision
        of any
        regulatory agency having jurisdiction over the Company. Company acknowledges
        that, to the best of its knowledge, Company is not the subject of any
        investigation, claim, decree or judgment involving any violation of the SEC
        or
        securities laws.

       

      11.   Legal
        Representation. Each of Company and Consultant represents that they have
        consulted with independent legal counsel and/or tax, financial and business
        advisors, to the extent that they deemed necessary.

       

       

      
        
          
          

        

        
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      12.   Status
        as Independent Contractor. Consultant's engagement pursuant to this
        Agreement shall be as independent contractor, and not as an employee, officer
        or
        other agent of the Company. Neither party to this Agreement shall represent
        or
        hold itself out to be the employer or employee of the other. Consultant further
        acknowledges the consideration provided hereinabove is a gross amount of
        consideration and that the Company will not withhold from such consideration
        any
        amounts as to income taxes, social security payments or any other payroll
        taxes.
        All such income taxes and other such payment shall be made or provided for
        by
        Consultant and the Company shall have no responsibility or duties regarding
        such
        matters. Neither the Company nor the Consultant possesses the authority to
        bind
        each other in any agreements without the express written consent of the entity
        to be bound.

       

      13.   Attorney's
        Fee. If any legal action or any arbitration or other proceeding is brought
        for the enforcement or interpretation of this Agreement, or because of an
        alleged dispute, breach, default or misrepresentation in connection with
        or
        related to this Agreement, the successful or prevailing party shall be entitled
        to recover reasonable attorneys' fees and other costs in connection with
        that
        action or proceeding, in addition to any other relief to which it or they
        may be
        entitled.

       

      14.   Waiver.
        The waiver by either party of a breach of any provision of this Agreement
        by the
        other party shall not operate or be construed as a waiver of any subsequent
        breach by such other party.

       

      15.   Notices.
        All notices, requests, and other communications hereunder shall be deemed
        to be
        duly given if sent by U.S. mail, postage prepaid, addressed to the other
        party
        at the address as set forth herein below:

       

      
        	
                To
                  the Company:

              	
                Capital
                  Growth Systems, Inc.

                Attention: Patrick
                  C. Shutt, CEO

                125
                  South Wacker Drive - Suite 300

                Chicago,
                  IL 60606

                Facsimile: (312)
                  673-2422

                E-Mail: PShutt@globalcapacity.com

              
	 	 
	
                To
                  the Consultant:

              	
                Salzwedel
                  Financial Communications, Inc.

                Attention: Jeffrey
                  L. Salzwedel, President

                1800
                  SW Blankenship Road - Suite 275

                West
                  Linn, OR 97068

                Facsimile: (503)
                  722-7311

                E-Mail: Jeff@sfcinc.com

              

      

      
It
        is
        understood that either party may change the address to which notices for
        it
        shall be addressed by providing notice of such change to the other party
        in the
        manner set forth in this Section 15. 

       

      16.   Choice
        of Law, Jurisdiction and Venue. This Agreement shall be governed by,
        construed and enforced in accordance with the laws of the Oregon. The parties
        agree that Clackamas County, Oregon will be the venue of any dispute and
        will
        have jurisdiction over all parties.

       

      
        
          
          

        

        
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      17.   Arbitration.
        Any controversy or claim arising out of or relating to this Agreement, or
        the
        alleged breach thereof, or relating to Consultant's activities or remuneration
        under this Agreement, shall be settled by binding arbitration in Clackamas,
        Oregon in accordance with the applicable rules of the American Arbitration
        Association, Commercial Dispute Resolution Procedures, and judgment on the
        award
        rendered by the arbitrator(s) shall be binding on the parties and may be
        entered
        in any court having jurisdiction. 

       

      18.   Complete
        Agreement. This Agreement contains the entire agreement of the parties
        relating to the subject matter hereof. This Agreement and its terms may not
        be
        changed orally but only by an agreement in writing signed by the party against
        whom enforcement of any waiver, change, modification, extension or discharge
        is
        sought.

       

    

     

     

     

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      remainder of this page is intentionally left blank]

     

    
      
        
        

      

      
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    IN
      WITNESS WHEREOF, the parties have executed this Agreement as of the day and
      year
      first above written.

     

    AGREED
      TO:

    

    Company:

     

    CAPITAL
      GROWTH SYSTEMS INC.
      

     

    

    

    By:
      __________________________________       

    Name: Patrick
      Shutt

    Title: CEO

    

    Date
      of
      Execution:_______________________

    

    

    

    Consultant:

     

    SALZWEDEL
      FINANCIAL COMMUNICATIONS, INC.

     

    

    

    By:
      __________________________________        

    Name: Jeffrey
      L. Salzwedel

    Title: President
      and its Duly Authorized
      Agent

    

    Date
      of
      Execution:___________________________

    

    

    
      
        
        

      

      
        8FAMILY DOLLAR STORES, INC.

                               2006 INCENTIVE PLAN
                               -------------------

                     Guidelines for Annual Cash Bonus Awards
                     ---------------------------------------

1.       Purpose

Family Dollar Stores, Inc. (the "Company") maintains for the benefit of eligible
individuals  the Family Dollar  Stores,  Inc. 2006  Incentive Plan (the "Plan"),
which is  intended  to provide  flexibility  to the  Company  in its  ability to
motivate,  attract,  and  retain the  services  of such  individuals  upon whose
judgment,  interest,  and special effort the successful conduct of the Company's
operation is largely  dependent.  These  Guidelines for Annual Cash Bonus Awards
(the  "Guidelines")  are  intended to implement  the Plan by providing  eligible
Associates of the Company an opportunity to participate in the Company's success
by earning annual  incentive  compensation  in the form of a cash bonus based on
the  Company's  achievement  of  pre-tax  earnings  goals  and  the  Associates'
contributions to meeting such goals.

These Guidelines are adopted pursuant to relevant provisions of the Plan and are
to be  interpreted  and  applied  in  accordance  with the terms and  provisions
thereof.   Specifically,   these   Guidelines   provide   for   the   grant   of
Performance-Based  Cash Awards under  Article 9 of the Plan and, with respect to
Covered Employees, the grant of Qualified Performance-Based Awards under Article
14 of the Plan.  Unless  otherwise  provided herein,  capitalized  terms used in
these Guidelines will have the meaning given such terms in the Plan.

2.       Scope

The  Guidelines  cover  eligible  Associates  as described in Section 3 of these
Guidelines.  The Guidelines  cover the Company's fiscal (not calendar) year that
is the  12-month  period that  generally  runs from  approximately  September to
August. The actual dates for the fiscal year are determined and announced by the
Company prior to the beginning of each fiscal year.

3.       Eligibility

Eligibility  for  participation  in the Plan  under  these  Guidelines  shall be
determined by any of the Chairman and Chief Executive Officer,  the President or
the Senior Vice President, Human Resources (or their designees) and communicated
to department heads. Additional eligibility requirements are as follows:

     o    An Associate must be classified as a regular,  full-time  employee for
          the entire fiscal year or the Associate's  entire employment period in
          the fiscal year if the Associate was hired subsequent to the beginning
          of the fiscal year.
<PAGE>

     o    An  Associate  must be hired and on the active  payroll as a full-time
          employee as of the first  business day after May 31 of the  applicable
          fiscal year in order to participate during that fiscal year.

     o    If an  Associate,  whose  position was  previously  not  identified as
          eligible for  participation in the Plan under these Guidelines and who
          was eligible to  participate  in another  bonus plan, is promoted to a
          position  eligible to participate  in the Plan under these  Guidelines
          during the relevant  fiscal year,  such Associate will  participate in
          each  plan,  subject  to its  conditions,  on a  prorated  basis.  The
          prorated  calculation  will be based  upon  the  number  of weeks  and
          respective salary in each position.

     o    If an Associate's  position is changed during the relevant fiscal year
          and as a result of that change the bonus percentage  applied in his or
          her individual bonus  calculation  under these Guidelines is affected,
          such  Associate  will  participate  on a prorated  basis at each bonus
          percentage level based upon the number of weeks and respective  salary
          in each position.

     o    Except  as  otherwise  provided  below,  an  Associate  must be on the
          payroll in a regular,  full-time,  active status when bonus checks are
          issued  in  order  to  receive  payment  under  these  Guidelines.  An
          Associate on leave of absence,  regardless  of type,  will receive the
          bonus payment only upon return to regular,  full-time,  active status;
          provided,  however,  that  Associates  on a  Company  approved  family
          medical leave or approved military leave will be issued payment at the
          time  bonus  checks  are  issued  even if they  have not  returned  to
          regular, full-time, active status at that time.

     o    An Associate  whose  employment  with the Company  terminates  for any
          reason,   other  than  death  or  termination  of  employment  due  to
          Disability or  Retirement,  prior to the issuance of bonus checks will
          forfeit any bonus such Associate otherwise would have been entitled to
          receive.

     o    An Associate  who dies or terminates  employment  due to Disability or
          Retirement after the end of the fiscal year but before the issuance of
          bonus checks will not forfeit the bonus which the Associate would have
          otherwise been entitled to receive.

     o    An  Associate  who dies or  terminates  employment  due to  Disability
          during a fiscal year will participate on a prorated basis in the bonus
          program based upon the number of weeks of employment  with the Company
          during such fiscal year and based upon an assumed  performance  rating
          of Satisfactory.

     o    An Associate who  terminates  employment  due to  Retirement  during a
          fiscal year will  participate on a prorated basis in the bonus program
          based upon the number of weeks of employment  with the Company  during
          such fiscal year;  provided that the Associate's term of employment is
          at least  one-half of the fiscal  year.  An Associate  who  terminates
          employment due to Retirement in the first half of the fiscal year will

<PAGE>

          not receive any bonus amounts  pursuant to these  Guidelines  for such
          fiscal year.

     o    These  Guidelines  do not in any  manner  restrict  the  right  of the
          Company or the Associate to terminate  employment at any time, for any
          reason, with or without cause.

     o    An Associate otherwise meeting all of the eligibility  requirements of
          these Guidelines,  but whose performance rating for the fiscal year is
          at the  Unsatisfactory/Does  Not  Meet  Expectations  level,  will not
          participate  in the Plan under these  Guidelines  or be  eligible  for
          bonus for that fiscal year.

4.       Target Bonus Amount and Adjustments for Performance

The target  bonus  amount  for an  Associate  under  these  Guidelines  equals a
percentage of the Associate's base compensation  received in the relevant fiscal
year,  generally  ranging  from 10% to  100%.  (See  above  for  changes  in the
Associate's  position during the fiscal year.) The applicable  percentage for an
Associate will be established by Human Resources and  communicated to department
heads.  The actual bonus amount for the fiscal year,  if any, will be determined
as a percentage of the target bonus amount  depending on Company and  individual
performance as follows:

          A. Company pre-tax earnings vs. Target

               o    The Board of Directors of the Company  determines  prior to,
                    or within 90 days after the beginning of, each fiscal year a
                    pre-tax earnings goal for the fiscal year.

               o    In addition,  under  relevant  provisions  of the Plan,  the
                    pre-tax  earnings  goal for the relevant  fiscal year may be
                    further   adjusted  to  reflect   extraordinary   events  or
                    circumstances  affecting the Company or its business,  which
                    render such goal unsuitable.

               o    Achievement  of the pre-tax  earnings  goal  determines  the
                    first part of the bonus  calculation under these Guidelines.
                    Achievement  at the 100% level would  provide for payment at
                    the Guidelines'  "target" payout percentage (a percentage of
                    the Associate's base salary times an established  individual
                    performance multiplier - See B below).

               o    If the pre-tax  earnings goal is exceeded,  the target bonus
                    amount will  increase by 3.33% for each 1% by which the goal
                    is  exceeded,  to a  maximum  of 50%  additional  bonus  for
                    exceeding the goal by 15%, and  thereafter  will increase by
                    5% for each 1% by which the goal is  exceeded,  to a maximum
                    of an  additional  50%  bonus  (up to a total of  200%)  for
                    exceeding the goal by 25%.

<PAGE>

               o    If the pre-tax  earnings  goal is not  achieved,  the target
                    bonus amount will decrease by 3.33% for each 1% by which the
                    goal is not achieved, with no bonus being payable if pre-tax
                    earnings are less than 85% of the goal.

               o    Calculation  of  the  target  bonus  payout   percentage  as
                    described in the previous two paragraphs is reflected in the
                    following chart:

               ------------------------------ ----------------------------
                Performance  Level  Against    Payout as  Percent (%) of
                Pre-Tax Earnings Goal *        Target Bonus Opportunity
               ------------------------------ ----------------------------
                >= 125%                        200%
               ------------------------------ ----------------------------
                115%                           150%
               ------------------------------ ----------------------------
                100%                           100%
               ------------------------------ ----------------------------
                85%                            50%
               ------------------------------ ----------------------------
                < 85%                          0%
               ------------------------------ ----------------------------
               * Linear interpolation will be used for performance between
                 stated levels.

          B.   Individual  Associate  performance  level for the fiscal  year as
               determined  on a  five  point  rating  scale  and  the  incentive
               grouping / position level of the Associate.

               o    A  performance  multiplier  is applied  to the target  bonus
                    amount for which an  individual  Associate is  eligible,  as
                    determined by the Associate's position level. The multiplier
                    is  determined  using two  factors:  individual  performance
                    level  and  incentive   level   grouping  as  determined  by
                    position.

               o    Six incentive  groupings  have been  established  based upon
                    position levels within the Company.  The higher the position
                    level,   the  more  heavily  weighted  the  Company  pre-tax
                    earnings  performance becomes. The following ratios are used
                    to establish the multiplier:

                     1.  Incentive Group 1
                     80/20 (80% individual performance, 20% Company performance)
                     2.  Incentive Group 2
                     60/40 (60% individual performance, 40% Company performance)
                     3.  Incentive Group 3
                     40/60 (40% individual performance, 60% Company performance)
                     4.  Incentive Group 4
                     20/80 (20% individual performance, 80% Company performance)
                     5.  Incentive Group 5
                     10/90 (10% individual performance, 90% Company performance)
                     6.  Incentive Group 6
                     100% (100% Company performance), subject to additional
                     rules set forth below.

<PAGE>

               o    A  matrix  is   developed   annually  by  the  Company  that
                    incorporates  the Company payout ratio, the incentive groups
                    outlined  above,  and the  eligible  individual  performance
                    ratings ranging from Outstanding  (Exceeds  Expectations) to
                    Needs Improvement (Meets Most  Expectations).  The resulting
                    multiplier is a function of these elements and is reflective
                    of individual eligibility and performance level.

          C. Qualified Performance-Based Awards

         Notwithstanding  anything  in these  Guidelines  to the  contrary,  the
         following  provisions  will  apply to any  Associate  who is a  Covered
         Employee for purposes of benefiting  from the Section 162(m)  Exemption
         applicable  to Qualified  Performance-Based  Awards under Article 14 of
         the Plan. Please refer to the Plan document for further information.

               o    All  determinations  under these  Guidelines will be made by
                    the  Committee  which,  pursuant to section 4.1 of the Plan,
                    will  consist  of  all  the  members  of  the   Compensation
                    Committee who are "outside  directors" within the meaning of
                    Section 162(m) of the Code.

               o    The  Committee  will  establish  the target bonus amount for
                    each  Associate  covered by this Section 4.C and the pre-tax
                    earnings goal for the fiscal year.

               o    Notwithstanding the foregoing, the Committee will adjust the
                    pre-tax  earnings  goal for the fiscal year with  respect to
                    each  Associate  covered by this  Section 4.C to  adequately
                    reflect the  occurrence,  during such fiscal year, of any of
                    the events described in Section 14.4 of the Plan.

               o    Payment  of any cash bonus  under  these  Guidelines  to any
                    Associate  covered by this Section 4.C is  conditioned  upon
                    the  written   certification   of  the  Committee  that  the
                    performance   goals  and  any  other   material   conditions
                    applicable to such award were satisfied.

               o    The Committee  will retain the  discretion to decrease,  but
                    not increase, the amount of any cash bonus otherwise payable
                    to any  Associate  covered by this Section 4.C in accordance
                    with the applicable  performance  formula  described  above.
                    Specifically,  with respect to any Associate covered by this
                    Section  4.C who is not a member  of the  Incentive  Group 6
                    described  above (and whose bonus therefore is calculated in
                    part   on   the   basis   of  the   Associate's   individual
                    performance),   the  Committee  will  use  the   Associate's
                    individual  performance  level for the relevant  fiscal year
                    solely for purposes of decreasing  (to the extent  permitted

<PAGE>

                    by the performance  formula  described  above) the amount of
                    any cash bonus  otherwise  payable to the Associate,  if the
                    Committee deems it appropriate in its discretion.

               o    In no event  will the  amount  of any cash  bonus  otherwise
                    payable  to any  Associate  covered by this  Section  4.C in
                    accordance with the applicable performance formula described
                    above exceed $1,000,000.

               o    Payment  of any cash bonus  under  these  Guidelines  to any
                    Associate  covered by this Section 4.C is  conditioned  upon
                    the Plan having been previously approved by the shareholders
                    of the Company.

6.       Additional Rules

               o    Notwithstanding   anything  in  these   Guidelines   to  the
                    contrary,  the total annual bonus pool  available for awards
                    made   pursuant  to  these   Guidelines   to   participating
                    Associates  in the relevant  fiscal year shall be determined
                    by the  Committee  (subject  to the  rules  described  above
                    relating to Qualified  Performance-Based  Awards)  after the
                    end of such fiscal  year,  and will in no event exceed 7% of
                    the net profit realized by the Company and its  subsidiaries
                    during such fiscal year,  computed on a  consolidated  basis
                    determined  in  accordance   with  the  generally   accepted
                    accounting  principles,  before any deduction for federal or
                    state income  taxes and before any  deduction in respect of,
                    or provision for, (i)  appropriations or distributions  made
                    or to be made under these Guidelines,  or (ii) payments made
                    to officers or other  employees under any agreement or other
                    arrangements  based  upon  or  relating  to  profits  of the
                    Company or any of its  subsidiaries,  years of service  with
                    the Company or any of its subsidiaries or performance of the
                    Company's  retail  stores;  provided  that the Committee may
                    make the same  adjustments to such net profit as may be made
                    by the Committee  with respect to the pre-tax  earnings goal
                    to  recognize or to exclude any  adjustment  as set forth in
                    Section 14.4 of the Plan.

               o    Bonuses  earned  under these  Guidelines  are expected to be
                    paid within  seventy-five (75) days following the end of the
                    month in which the fiscal year comes to an end.

               o    All bonus  payments  under these  Guidelines  are considered
                    supplemental  pay and will be  taxed  as  such.  Appropriate
                    withholding and deductions will be taken from such payments.
                    Percentages will be rounded to the nearest 1/10 of a percent
                    (for example,  10.3%). Amount of bonus will be rounded up to
                    the nearest whole dollar.

               o    The amount of an  Associate's  earnings  for the fiscal year
                    which have actually been paid to the Associate  will be used
                    in determining the calculation.  This  calculation  excludes

<PAGE>

                    the salary elements for Company  Aircraft,  Company Car, GTL
                    Imputed  Income,  or any bonus  payments  issued  during the
                    fiscal year.

               o    These  Guidelines  cannot be changed or modified by a verbal
                    communication  or course of  dealing,  but only by a written
                    communication  signed  by  the  Chairman,   Chief  Executive
                    Officer or President of the Company.

               o    In the event of major economic changes, catastrophic events,
                    or any other  circumstances  not contemplated by the Company
                    (but  subject  to the  rules  described  above  relating  to
                    Qualified  Performance-Based Awards), the Committee reserves
                    the right to alter, amend, or terminate these Guidelines and
                    any awards hereunder.

               o    The Chairman,  Chief  Executive  Officer or President of the
                    Company   will  make  all  final   decisions,   rulings  and
                    interpretations under these Guidelines (subject to the rules
                    described  above  relating  to  Qualified  Performance-Based
                    Awards,  which  may  require  action by the  Committee).  By
                    participating  in the  Plan  under  these  Guidelines,  each
                    Associate   agrees   that  such   decisions,   rulings   and
                    interpretations  will be final and that each  Associate will
                    be bound by them. Each Associate  further agrees that if and
                    when any  circumstances  arise relating to these  Guidelines
                    which are not covered by this  description  of the Plan, the
                    Associate  will be bound by the  final  decision,  ruling or
                    interpretation  of the Chairman,  Chief Executive Officer or
                    President of the Company.

               o    In the event the  Company  restates  its  financial  results
                    within  twelve  (12)  months of the payment of a bonus under
                    these  Guidelines  due  to  material  non-compliance  by the
                    Company with any  financial  reporting  requirements  of the
                    federal   securities   laws,  as  a  result  of  intentional
                    misconduct  (as  determined  by the members of the Board who
                    are "independent" under the Company's  Corporate  Governance
                    Guidelines),   the  Company's   executive   officers   shall
                    reimburse the Company the difference  between (x) the amount
                    of the bonus actually  awarded to the executive  officer and
                    (y) the amount of the bonus  such  executive  officer  would
                    have  received  had the amount of the bonus been  calculated
                    based on the restated financial statements.

     Adopted by the Compensation Committee: October 3, 2006
     Amended August 28, 2007, November 5, 2007

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