Document:

AMENDED AND RESTATED ARTICLES OF INCORPORATION

                                       OF

                             BREK ENERGY CORPORATION

The undersigned hereby adopt the following Restated Articles of Incorporation:

                               ARTICLE ONE [NAME].

The name of the corporation is: BREK ENERGY CORPORATION

                             ARTICLE TWO [PURPOSES].

The purposes for which the corporation is organized are to engage in any
activity or business not in conflict with the laws of the State of Nevada or of
the United States of America, and without limiting the generality of the
foregoing, specifically:

     I. [OMNIBUS]. To have to exercise all the powers now or hereafter conferred
     by the laws of the State of Nevada upon corporations organized pursuant to
     the laws under which the corporation is organized and any and all acts
     amendatory thereof and supplemental thereto.

     II. [CARRYING ON BUSINESS OUTSIDE STATE]. To conduct and carry on its
     business or any branch thereof in any state or territory of the United
     States or in any foreign country in conformity with the laws of such state,
     territory, or foreign country, and to have and maintain in any state,
     territory, or foreign country a business office, plant, store or other
     facility.

     III. [PURPOSES TO BE CONSTRUED AS POWERS]. The purpose specified herein
     shall be construed both as purposes and powers and shall be in no way
     limited or restricted by reference to, or inference from, the terms of any
     other clause in this or any other article, but the purposes and powers
     specified in each of the clauses herein shall be regarded as independent
     purposes and powers, and the enumeration of specific purposes and powers
     shall not be construed to limit or restrict in any manner the meaning of
     general terms or the general powers of the corporation; nor shall the
     expression of one thing be deemed to exclude another, although it be of
     like nature not expressed.

                         ARTICLE THREE [CAPITAL STOCK].

<PAGE>

The corporation shall have authority to issue an aggregate of Three Hundred
Million (300,000,000) shares of common stock, PAR VALUE ONE MILL ($0.001) per
share (the "Common Stock").

The holders of shares of Common Stock of the corporation shall not be entitled
to pre-emptive or preferential rights to subscribe to any unissued stock or any
other securities which the corporation may now or hereafter be authorized to
issue.

The corporation's Common Stock may be issued and sold from time to time for such
consideration as may be fixed by the Board of Directors, provided that the
consideration so fixed is not less than par value.

The stockholders shall not possess cumulative voting rights at all shareholders
meetings called for the purpose of electing a Board of Directors.

                            ARTICLE FOUR [DIRECTORS].

The affairs of the corporation shall be governed by a Board of Directors of no
more than eight (8) nor less than one (1) person.

                       ARTICLE FIVE [ASSESSMENT OF STOCK]

The capital stock of the corporation, after the amount of the subscription price
or par value has been paid in, shall not be subject to pay debts of the
corporation, and no paid up stock and no stock issued as fully paid up shall
ever be assessable or assessed.

                       ARTICLE SIX [PERIOD OF EXISTENCE].

The period of existence of the corporation shall be perpetual.

                            ARTICLE SEVEN [BY-LAWS].

The initial By-laws of the corporation shall be adopted by its Board of
Directors. The power to alter, amend, or repeal the By-laws, or to adopt new
By-laws, shall be vested in the Board of Directors, except as otherwise may be
specifically provided in the By-laws.

                     ARTICLE EIGHT [STOCKHOLDERS' MEETINGS].

Meetings of stockholders shall be held at such place within or without the State
of Nevada as may be provided by the By-laws of the corporation. Special meetings
of the stockholders may be called by the President or any other executive
officer of the corporation, the Board of Directors, or any member thereof, or by
the record holder or holders of at least ten percent (10%) of all shares
entitled to vote at the meeting. Any action otherwise required to be taken at a
meeting of the stockholders, except election of directors, may be taken without
a meeting if a consent in writing, setting forth the action so taken, shall be
signed by stockholders having at least a majority of the voting power.

                                      -2-
<PAGE>

                    ARTICLE NINE [CONTRACTS OF CORPORATION].

No contract or other transaction between the corporation and any other
corporation, whether or not a majority of the shares of the capital stock of
such other corporation is owned by this corporation, and no act of this
corporation shall in any way be affected or invalidated by the fact that any of
the directors of this corporation are pecuniarily or otherwise interested in, or
are directors or officers of such other corporation. Any director of this
corporation, individually, or any firm of which such director may be a member,
may be a party to, or may be pecuniarily or otherwise interested in any contract
or transaction of the corporation; provided, however, that the fact that he or
such firm is so interested shall be disclosed or shall have been known to the
Board of Directors of this corporation, or a majority thereof; and any director
of this corporation who is also a director or officer of such other corporation,
or who is so interested, may be counted in determining the existence of a quorum
at any meeting of the Board of Directors of this corporation that shall
authorize such contract or transaction, and may vote thereat to authorize such
contract or transaction, with like force and effect as if he were not such
director or officer of such other corporation or not so interested.

               ARTICLE TEN [LIABILITY OF DIRECTORS AND OFFICERS].

No director or officer shall have any personal liability to the corporation or
its stockholders for damages for breach of fiduciary duty as a director or
officer, except that this Article Ten shall not eliminate or limit the liability
of a director or officer for (i) acts or omissions which involve intentional
misconduct, fraud or a knowing violation of law, or (ii) the payment of
dividends in violation of the Nevada Revised Statutes.

     The amendment of these Articles of Incorporation to change the name of the
corporation from First Ecom.com, Inc. to Brek Energy Corporation was adopted by
a vote of 12,314,228 shares voting in favor and 95,593 shares voting against.

     The amendment of these Articles of Incorporation to change the authorized
shares of capital stock of the corporation was adopted by a vote of 11,837,293
shares voting in favor and 577,835 shares voting against.

IN WITNESS WHEREOF, the undersigned have executed these Amended and Restated
Articles of Incorporation this 30th day of January, 2002.

                                         By:
                                             -----------------------------
                                         Name:
                                         Title: President

                                         By:
                                             -----------------------------
                                         Name:
                                         Title: SecretaryExhibit 10(vii)

	

Exhibit 10(vii)
Stock Option Income
Deferral Plan 

ALLIANCE
BANCORP OF NEW ENGLAND, INC.

STOCK OPTION
INCOME DEFERRAL PLAN

     1.01
Synopsis. This document sets forth the Stock Option Income Deferral Plan
(the “Plan”), established and maintained by Alliance Bancorp of New
England, Inc. (the “Corporation”). The Plan is intended to permit a
select group of executives and directors to defer tax recognition of gains on
exercise of non-qualified stock options previously granted by the Corporation.
Participants must use a “stock-for-stock” exercise, tendering shares
owned for at least six months to exercise the option. Once an election to defer
is made, a Participant cannot exercise the option before a date that is at least
six months later (except in the initial calendar year of the Plan). A
Participant’s interest in this Plan shall be denominated in shares of
Corporation stock (except as may be the case for dividend equivalents). Benefits
shall be paid from the general funds of the Corporation or from a grantor trust
established by the Corporation. The Plan Administrator shall interpret and
implement this Plan. 

ELIGIBILITY
AND PARTICIPATION

     2.01
Eligibility. Persons eligible to be Participants hereunder shall be (A)
all directors of the Corporation or any of its subsidiaries who are also not
employees thereof and who have non-qualified options to purchase stock of the
Corporation, and (B) such other directors or management employees of the
Corporation or any of its subsidiaries who have non-qualified options to
purchase stock of the Corporation as the Personnel Committee of the Board of
Directors of the Corporation (the “Personnel Committee”) may from time
to time select. 

     2.02
Deferral Agreement. An eligible person becomes a Participant when the
employee has entered into a Deferral Agreement to defer compensation. Each
Deferral Agreement shall provide that the option price shall be paid to the
Corporation in full solely by tendering shares of Corporation stock that have
been held by or on account of the Participant for at least six months before the
date of exercise of the option. 

BENEFITS

     3.01
Stock Option Gain Deferral. An election to defer stock option income
pursuant to a Deferral Agreement shall be deemed to constitute a direction by
the Participant to have the Corporation defer to this Plan the number of shares
(rounded down to the nearest whole share) equal in value to the income that
would otherwise have been realized by the Participant pursuant to such stock
option exercise, with the ultimate payment to the Participant of such deferred
shares to be made in accordance with the terms of this Plan. 

     An
election to defer stock option income shall be effective only if made at least
six months prior to the exercise date of the option. An election to defer a
stock option income shall constitute an irrevocable agreement by the Participant
that such option may not be exercised prior to the date six months following the
date of the Deferral Agreement. 

     Notwithstanding
the foregoing, a Participant may elect to defer income on the exercise of any
option exercised in calendar year 2001 following adoption of the Plan, provided
that such election is effective only with respect to such option exercises that
are made at least fourteen days after the date of a Participant’s Deferral
Agreement. 

	

     3.02
Plan Accounts and Investments. For the purposes of measuring the
obligation to provide benefits under this Plan, the Corporation shall establish
bookkeeping accounts for the amount credited under Section 3.01(i) or 3.01(ii)
on account of each Participant. Such bookkeeping accounts shall be denominated
in shares of Corporation stock (except as provided in Section 3.03 regarding
dividend equivalents). The Corporation may also establish a grantor trust and
make contributions to funding accounts thereunder for purposes of providing
benefits under this Plan. The benefits payable to a Participant or Beneficiary
under the Plan will be equal to the value of the bookkeeping account from
time-to-time. Any such account or trust will be subject to the claims of all
creditors of the Corporation, and no Participant or Beneficiary will have any
vested interest or secured or preferred position with respect to such accounts
or trust or have any claim against the Corporation except as a general creditor. 

     3.03
Dividends and Recapitalizations. The Personnel Committee shall treat
dividend equivalents on stock deferred hereunder in any of the following ways,
as determined from time-to-time in its discretion: (i) by increasing the amount
credited on a Participant’s account by a number of shares (or fraction
thereof) equal to the value of the dividends on the date of dividend payment,
(ii) crediting the Participant’s account with the dollar value of such
dividends and such additional deemed investment gain or loss on such dollar
value as the Committee shall determine, or (iii) paying to the Participant the
value of such dividends in cash. The Committee need not treat all Participants
the same with respect to such dividends. In the event of a stock dividend, stock
split or other recapitalization, the Committee shall equitably adjust the shares
held on account of each Participant hereunder. 

     3.04
Death Beneficiary. The Participant may designate a Beneficiary to receive
payments in the event of the Participant’s death. The designation shall be
in writing and delivered to the Plan Administrator. The designated beneficiary
may include one or more persons, trusts or organizations. If no effective
written designation is made, the Participant’s Beneficiary shall be the
Participant’s spouse, if married on the date of death, and if not so
married, shall be the Participant’s estate. 

     3.05
Distribution of Benefits. At the time a Deferral Agreement is executed, a
Participant shall elect the times for benefit distributions, within such times
as the Committee may allow Participants to elect. However, if a Participant dies
before or after commencement of benefits, death benefits shall be distributed in
annual installments over a period of two years, the amount of each installment
to equal the balance of the account immediately prior to the installment to be
distributed divided by the number of installments remaining to be distributed;
provided, however, that if benefits have already commenced in accordance with a
distribution schedule that would provide more rapid distribution, such schedule
shall instead continue. 

     The
Committee may in its discretion accelerate the timing of distribution of any
benefits hereunder or may in its discretion upon the non-binding request of a
Participant defer distribution of a Participant’s benefits. In addition, if
the Committee determines in its discretion that the timing of distribution of an
installment to an executive would result in disallowance of a Corporation income
tax deduction for such payment under Section 162(m) of the Internal Revenue Code
(or any successor or substantially similar provision), then the Committee may
defer such distribution until the earliest time at which such deduction would
not be disallowed for such distribution. 

     [3.06
Elective In-Service Distributions. If a Participant so elects, a
Participant may receive a distribution prior to the date the Participant elected
for distribution. Upon any such elective distribution, the Participant shall
incur a forfeiture to the Corporation of an amount equal to ten percent (10%) of
the amount of the distribution.] 

     3.07
Vesting and Forfeiture for Cause [or Competition]. A
Participant will be 100% vested in the value credited on the Participant’s
account. However, if the Participant’s employment with the Corporation
terminates for cause, then the Participant shall immediately forfeit all
benefits hereunder. Termination for cause shall include only termination of
employment (by resignation or otherwise) on account of breach of fiduciary duty
involving personal profit, willful violation of law involving moral turpitude,
or willful failure to perform or adhere to explicitly stated duties after
reasonable notice and an opportunity to cure such failure to perform or adhere.
[In addition, if within twelve (12) months following termination of
employment with the Corporation, while benefits are remaining to be paid
hereunder, the Participant becomes an employee, director, or consultant of, or
otherwise provides services to, an organization providing financial services
that, in the determination of the Committee, competes with the Corporation, then
thereupon the Participant shall immediately forfeit all benefits hereunder.] 

	

ADMINISTRATIVE
PROVISIONS

     4.01 Plan
Administrator. The Plan Administrator shall have discretion to operate,
interpret, and implement the Plan. The Plan Administrator shall be an individual
appointed by the Personnel Committee or, if no individual is so appointed, the
Personnel Committee shall be the Plan Administrator. The Plan
Administrator’s decisions and determinations (including determinations of
the meaning and reference of terms used in this Plan) shall be conclusive upon
all persons. The Personnel Committee shall be the Named Fiduciary for purposes
of the Employee Retirement Income Security Act of 1974, as amended
(“ERISA”). 

     4.02
Alienation of Benefits. Benefits are not subject to alienation,
anticipation or assignment by a Participant or beneficiary and are not subject
to being attached or reached and applied by any creditor of the Participant or
beneficiary. 

     4.03
Withholding. The Corporation reserves the right to withhold from payment
of contributions or benefits such amount of income, payroll, and other taxes as
the Corporation determines is advisable. 

     4.04
Source of Benefits. Benefits shall be paid from the general assets of the
Corporation provided that the Corporation may also establish a grantor trust and
make contributions thereto for purposes of providing benefits hereunder. No
Participant or beneficiary shall have a right to a benefit hereunder or under
said trust greater than that of an unsecured general creditor of the
Corporation. Nothing herein shall be deemed to create any fiduciary relationship
whatsoever. 

     4.05
Intent. This Plan is intended to be unfunded and maintained by the
Corporation primarily for the purpose of providing deferred compensation for a
select group of management or highly compensated employees within the meaning of
Section 201(2) of ERISA. Benefits are intended not to be taxable to a
Participant under the Internal Revenue Code of 1986 as amended (the
“Code”) until paid. This Plan shall be construed and interpreted in a
manner consistent with the foregoing intentions. 

     4.06
Governing Law. This Plan shall be governed by the law of the State of Connecticut to the
extent that it is not preempted by federal law. 

     4.07
Effective Date. This Plan shall be effective as of November 27, 2001. 

     4.08
Plan Year. The Plan Year shall be the 12-month period ending December 31. The initial
Plan Year shall be the period ending December 31, 2001. 

     4.09
Entire Agreement. This Plan constitutes the entire agreement of the Corporation with
respect to the subject matter thereof. 

     4.10
Amendment or Termination. The Corporation reserves the right to terminate or amend the
Plan, in whole or in part, at any time. 

     4.11
No Contract of Employment. This Plan shall not constitute an express or implied contract
of employment between the Corporation or any of its subsidiaries and any Participant. 

     4.12
Successors; Change of Control. This Plan shall be binding on any
successor-in-interest of the Corporation, and no agreement with respect to sale
or transfer of substantially all of the assets of the Corporation shall be
effective unless the successor agrees to assume all liabilities hereunder. 

	

CLAIMS
PROCEDURE

     5.01
Claims and Review. All inquiries and claims respecting the Plan shall be
in writing and shall be directed to the Plan Administrator at such address as
may be specified from time to time. 

	 	     (a)
Claims. In the case of a claim respecting a benefit under the Plan, a written
determination allowing or denying the claim shall be furnished by the Plan Administrator
to the claimant promptly upon receipt of the claim. A denial or partial denial of a claim
shall be dated and signed by the Plan Administrator and shall clearly set forth: (1) the
specific reason or reasons for the denial; (2) specific reference to pertinent Plan
provisions on which the denial is based; (3) a description of any additional material or
information necessary for the claimant to perfect the claim and an explanation of why
such material or information is necessary; and (4) an explanation of the review procedure
set forth below.

	

     If
no written determination is furnished to the claimant within thirty (30) days
after receipt of the claim, then the claim shall be deemed denied and the
thirtieth (30th) day after such receipt shall be the determination date. 

	 	     (b)
Review. A claimant may obtain review of an adverse determination by filing a written
notice of appeal with the Plan Administrator within sixty (60) days after the
determination date or, if later, within sixty (60) days after the receipt of a written
notice denying the claim. Thereupon the Personnel Committee shall appoint one or more
persons who shall conduct a full and fair review, which shall include the right: (1) to
be represented by a spokesman; (2) to present a written statement of facts and of the
claimant's interpretation of any pertinent document, statute or regulation; and (3) to
receive a prompt written decision clearly setting forth findings of fact and the specific
reasons for the decision written in a manner calculated to be understood by the claimant
and containing specific references to pertinent Plan provisions on which the decision is
based. A decision shall be rendered no more than sixty (60) days after the request for
review, except that such period may be extended for an additional sixty (60) days if the
person or persons reviewing the claim determine that special circumstances, including the
advisability of a hearing, require such extension. The Personnel Committee may appoint
itself, one or more of its members, or any other person or persons whether or not
connected with the Corporation to review a claim.

	

     All
applicable governmental regulations regarding claims and review shall be
observed. 

			ALLIANCE BANCORP OF NEW ENGLAND, INC.

By: /s/ Joseph H. Rossi, President/CEO
——————————————

Joseph H. Rossi, President/CEO

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