Document:

<PAGE>

                                                                  EXHIBIT 10.18

INTEGRATED BUSINESS SYSTEMS AND SERVICES, INC.
                                             Services Agreement - Version 09.00

                               SERVICES AGREEMENT

BACKGROUND

Midnight Auto Inc. is engaged in building a national service franchise system
that's a true alternative to auto dealerships, with extended hours, heavy use
of customer relationship management (CRM) technology, and other innovations to
benefit consumers. Midnight Auto(TM), Inc is the process creator of the All
Night Auto(R) Operating System(TM) which leverages several software and
hardware platforms as well as providing a complete business operations
infrastructure allowing its franchises to operate at high levels of efficiency.

IBSS is engaged in the business of designing, manufacturing, and selling
computer software ("IBSS Software Product(s)"), and providing support,
maintenance, and professional services related to its software ("Services").

MidNight Auto Inc. desires to engage IBSS to provide professional services
required to produce the "Business Requirements Analysis", as defined in
SCHEDULE A and the "Detailed Design Document" as defined in a mutually agreed
to SCHEDULE C which will be subsequently provided at the completion of the work
defined in SCHEDULE A.

The intent of this "Services Agreement" is to address terms and conditions
associated with the time and costs incurred for professional services provided
to produce the scope of work mutually agreed to in the attached and future
SCHEDULES of this agreement.

It is further the intent of both parties to negotiate in good faith the
following additional agreements: "All Night Auto(R) Operating System(TM)
Development Agreement", "Synapse (TM) Software License and Maintenance
Agreement" and "All Night Auto(R) Operating System(TM) Implementation and
Ongoing Support Agreement".

1. PARTIES. This Services Agreement is made between INTEGRATED BUSINESS
SYSTEMS AND SERVICES, INC. (IBSS) and Midnight Auto Inc. a Michigan
Corporation.

2. DEFINITIONS. For purposes of this Agreement the following definitions shall
apply:

A Person is an "AFFILIATE" of a second Person if, directly or indirectly
(whether through a chain of ownership or otherwise), either (i) the first
Person owns or controls a majority of the equity or voting interests in the
second Person, (ii) the second Person owns or controls a majority of the equity
or voting interests in the first Person, or (iii) a majority of the equity or
voting interests in both the first Person and the second Person are owned or
controlled by the same Person(s).

"AGREEMENT" means this Services Agreement.

"CONTROL CHANGE" means a change in the ownership of fifty percent or more of
the equity or voting interests in Customer from such ownership existing as of
the Effective Date.

"CUSTOMER" means the Person subscribed below under the designation "Customer".

<PAGE>

                                                                  EXHIBIT 10.18

INTEGRATED BUSINESS SYSTEMS AND SERVICES, INC.
                                             Services Agreement - Version 09.00

"CUSTOMER REPRESENTATIVE" means the individual so designated by Customer from
time to time by written notice to IBSS.

"EFFECTIVE DATE" means the date immediately preceding the Parties' signatures
below.

"FORCES MAJEURE" any cause or circumstance beyond the Parties' control, (such
as, but not limited to, acts of God, changes in government regulations, acts of
governmental bodies or their employees or agents, weather, war, riot, civil
disturbance, strikes, lockouts, boycotts, and inability to secure labor or any
material specified or reasonably necessary in connection with property through
ordinary business channels, fire, unusual delays in transportation, unavoidable
casualties, etc.).

"IBSS" means Integrated Business Systems And Services, Inc.

"LICENSED SOFTWARE PRODUCT" means any assemblage of software programs,
processes and modules, and the documentation with respect thereto, separately
licensed to Customer by IBSS as a discrete product.

"PARTY" means either IBSS or Customer.

"PERSON" means a natural person, or a private or governmental entity of any
kind.

"PROJECT" means all of the Services in the aggregate.

"SERVICES" means the services described in Schedule A attached, as may be
supplemented from time to time by a Work Order.

"WORK ORDER" means a writing executed by the Parties for the purpose of
supplementing or otherwise amending Schedule A attached.

3. SERVICES. IBSS agrees to perform the Services for Customer substantially in
accordance with the timeline set forth in Schedule A attached. Except as
otherwise provided in Schedule A attached, the following shall apply:

         (1)      All work performed in rendering the Services (including
                  without limitation time spent by IBSS personnel in responding
                  to Customer requests for estimates for additional services)
                  shall be charged in accordance with IBSS' then current hourly
                  labor rate schedule. Billable time shall be rounded up to the
                  nearest hour and shall include portal-to-portal travel time
                  of IBSS personnel providing Services at a site other than
                  IBSS' office in Columbia, South Carolina.

         (2)      Customer shall reimburse IBSS for the cost of all
                  out-of-pocket expenses related to the performance of the
                  Services such as travel and living expenses, long distance
                  telephone charges, etc.

         (3)      With respect to those Services that are performed at
                  Customer's site, during the period of such performance
                  Customer shall make available to IBSS' personnel providing
                  such Services suitable office, work, and storage space, an
                  appropriate working environment,

<PAGE>

                                                                  EXHIBIT 10.18

INTEGRATED BUSINESS SYSTEMS AND SERVICES, INC.
                                             Services Agreement - Version 09.00

                  access to Customer computer systems as necessary, and
                  reasonable use of telephones, secretarial assistance, and
                  other standard office resources and amenities.

         (4)      Either Party shall have the right to terminate a Project at
                  any time upon ten (10) days Notice to the other Party. In
                  such event Customer shall remain obligated to pay all amounts
                  outstanding with respect to charges incurred in connection
                  with the Project on or before the termination date.

4. FEES. Customer agrees to pay in respect of the Services the charges set
forth in Schedule B at the times set forth in Schedule B.

5. TAXES. All sales, use or other taxes or governmental fees or levies related
to this Agreement or any IBSS services hereunder (other than taxes based upon
IBSS' income) shall be the sole responsibility of Customer. If advanced by
IBSS, Customer shall reimburse such taxes immediately upon demand of IBSS. If a
certificate of exemption or similar document or proceeding is to be made in
order to exempt the transaction from any tax liability, Customer shall obtain
such certificate, document, and/or initiate such proceeding at Customer's sole
cost and expense.

6. PAYMENT. Except as otherwise provided in Schedule B attached, all IBSS
charges pursuant to this Agreement are due and payable thirty days after the
date of the invoice for such charges. In the event of a delinquency in the
payment when due of any amount owing IBSS under this Agreement, so long as such
delinquency remains outstanding in whole or in part, interest on the delinquent
amount shall accrue at the rate of 1.5% per month (or, if less, the highest
rate permitted by applicable law). All accrued delinquency interest shall be
due and payable on demand, and in the absence of demand, on the first day of
each calendar month. The accrual and collection of delinquency interest shall
not constitute a cure of the continuing breach of this Agreement constituted by
such delinquency, nor a waiver of any other right or remedy in respect of such
breach available to IBSS under this Agreement, at law, or in equity.

7. CONFIDENTIALITY AND PROPRIETARY RIGHTS. Except as otherwise provided in this
Paragraph, information exchanged between the Parties shall not be considered
confidential unless both Parties agree otherwise in writing. Customer shall
keep confidential all terms, conditions or other provisions of this Agreement.
Customer acknowledges and agrees as follows:

         (1)      IBSS retains title in and to all of its intellectual property
                  employed in or resulting from, directly or indirectly, IBSS'
                  performance of the Services, including without limitation all
                  intellectual property embodied in (i) all software code and
                  documentation, (ii) all user or training manuals,
                  documentation or other materials or information, (iii) the
                  design and format of the input and output screens, graphical
                  user interface, and printable forms, reports and other hard
                  copy output incorporated in or generated by IBSS'
                  intellectual property, and (iv) all additions, enhancements,
                  revisions, updates or other modifications to any Licensed
                  Software Product or other IBSS' intellectual property, in
                  whole or in part. IBSS' rights in and to its intellectual
                  property (including without limitation the product of the
                  Services) shall not be limited, diminished or circumscribed
                  in any way because of any fee or charge paid or payable to
                  IBSS by Customer pursuant to this Agreement or otherwise.
                  Customer shall not cause or permit removal or alteration in
                  any way of any notice, legend or symbol denoting any
                  copyright, trademark, patent or other proprietary right or
                  interest of the intellectual

<PAGE>

                                                                  EXHIBIT 10.18

INTEGRATED BUSINESS SYSTEMS AND SERVICES, INC.
                                             Services Agreement - Version 09.00

                  property owner appearing on any input or output screen or
                  hard copy output incorporated in or generated by a Licensed
                  Software Product, or any documentation, manuals, brochures,
                  or other written or printed materials of any kind related to
                  a Licensed Software Product or other IBSS intellectual
                  property.

         (2)      Each item of IBSS intellectual property constitutes valuable
                  proprietary information and a trade secret of IBSS. Customer
                  shall not disclose (nor permit any Customer employee,
                  independent contractor, agent, or other person under its
                  authority or control, to disclose) to any Person, or allow
                  any Person access to, any such proprietary information or
                  trade secrets in whole or in part; provided, however, use of
                  a Licensed Software Product in accordance with the terms and
                  conditions of the software license agreement between the
                  Parties with respect to such Licensed Software Product shall
                  be permitted by employees of Customer in the ordinary course
                  and scope of their employment by Customer. Customer shall not
                  cause or permit any IBSS software to be reverse engineered,
                  decompiled, or disassembled in whole or in part. Customer
                  shall not cause or permit the programs, documentation, or
                  other information related to any IBSS software or other
                  intellectual property to be copied or reproduced in any form
                  or medium, in whole or in part. Customer shall take such
                  actions to preserve and protect IBSS' proprietary rights and
                  interest of confidentiality in and with respect to such
                  intellectual property that are, at a minimum, commensurate
                  with those actions taken by Customer to preserve and protect
                  its most valuable trade secrets or other proprietary or
                  confidential information.

         (3)      Customer's confidentiality obligations hereunder do not apply
                  to any information which (i) was lawfully and rightfully in
                  Customer's possession at the time of disclosure and was not
                  acquired directly or indirectly from IBSS, (ii) was lawfully
                  and rightfully acquired by Customer from others who acquired
                  it by proper means and had no confidentiality obligation to
                  IBSS with respect to same, or (iii) is now, or hereafter
                  becomes, through no fault of Customer, part of the public
                  domain by publication or otherwise.

         (4)      Neither Party shall infringe upon or otherwise make use of
                  any trademark, service mark, trade name, or similar right or
                  interest of the other Party.

         (5)      IBSS agrees that the intellectual property produced by the
                  Services for use in conjunction with a Licensed Software
                  Product shall be considered part of the property licensed to
                  Customer under the software license agreement between the
                  Parties with respect to such Licensed Software Product.

8. NONSOLICITATION. Customer will not, on behalf of itself or any other Person,
directly or indirectly, (i) solicit or attempt to induce an employee of IBSS to
terminate his employment with IBSS, or (ii) offer employment to a former
employee of IBSS during the one year period immediately following the former
employee's termination. Employees of one party shall not be deemed employees of
another for any purpose.

9. WARRANTY DISCLAIMER. ALL SERVICES ARE PROVIDED "AS IS" WITHOUT WARRANTY OF
ANY KIND, WHETHER EXPRESS OR IMPLIED. WITHOUT LIMITING THE GENERALITY OF THE
FOREGOING, IBSS EXPRESSLY DISCLAIMS ANY WARRANTY OF MERCHANTABILITY, FITNESS
FOR A PARTICULAR PURPOSE, DATA INTEGRITY, ABSENCE OF ANOMALIES OR

<PAGE>

                                                                  EXHIBIT 10.18

INTEGRATED BUSINESS SYSTEMS AND SERVICES, INC.
                                             Services Agreement - Version 09.00

NONCONFORMITIES, ERROR-FREE OPERATION, OR UNINTERRUPTED SERVICE WITH RESPECT TO
ANY SERVICE.

10. LIMITATION OF REMEDIES. Notwithstanding any other provisions of this
Agreement, Customer's exclusive remedy in respect of or related (directly or
indirectly) in any way to any act or omission of IBSS related to Maintenance
shall be for IBSS, at its option, to either: (1) remedy any deficiency within a
reasonable time; or (2) refund to Customer all fees or charges in respect of
the Covered Product previously paid by Customer to IBSS pursuant to this
Agreement.

11. LIMITATION OF DAMAGES. If, notwithstanding the provisions of this Agreement
to the contrary, a court of competent jurisdiction determines that Customer is
entitled to damages in respect of any claim by Customer arising under this
Agreement, the total amount of such damages shall not exceed the aggregate
amount of all charges which, prior to the date as of which such damages are
determined, were paid by Customer to IBSS in respect of this Agreement. IN NO
EVENT AND UNDER NO CIRCUMSTANCES SHALL IBSS HAVE ANY LIABILITY FOR
CONSEQUENTIAL DAMAGES (INCLUDING WITHOUT LIMITATION DAMAGES FOR LOST PROFITS),
PUNITIVE DAMAGES, EXEMPLARY DAMAGES, OR OTHER SPECIAL DAMAGES OF ANY KIND.

12. INDEMNIFICATION OF IBSS. Customer agrees to indemnify, defend and hold
harmless IBSS and its Affiliates, and their respective shareholders, directors,
officers, employees, agents and other representatives, from and against any
damage, loss, expense or other liability arising, directly or indirectly, out
of either (1) any claim by any Person other than Customer in respect of any act
or omission of either IBSS or Customer in connection with this Agreement,
regardless of any fault of any kind attributable to any of the above named
indemnitees, or (2) any breach of any of Customer's obligations under this
Agreement.

13. FORCES MAJEURE. All periods of time specified for performance of
obligations (other than monetary payment obligations) by either Party hereunder
shall be subject to an extension for a period of time equal to any delay caused
by Forces Majeure. Following the occurrence of any Force Majeure, the
performance effected thereby shall be extended to a number of days equal to the
period of such delay.

14. RELATIONSHIP OF PARTIES. The Parties agree that, in performing any and all
services, IBSS is acting as an independent contractor. IBSS assumes no
liability or responsibility for obligations of Customer in respect of any other
Person. Nothing in this Agreement shall be construed to make either Party a
partner, joint venturer or employee of the other Party. Nothing in this
Agreement shall be construed to make IBSS responsible for complying with any
disclosure, reporting or other requirement of the Customer's business or
operations.

15. NOTICES. All notices, requests, demands, or other communications directed
to a Party shall be in writing, and shall be personally delivered or sent by
certified (return receipt requested) or registered mail, postage pre-paid, to
such Party's address specified opposite such Party's signature below, or to
such other address as such Party may hereafter specify in a notice to the other
Party.

16. ENTIRE AGREEMENT. This Agreement constitutes the entire Agreement between
the Parties with respect to the subject matter hereof, and supersedes and
replaces any and all prior agreements or arrangements between the Parties,
whether oral or written.

<PAGE>

                                                                  EXHIBIT 10.18

INTEGRATED BUSINESS SYSTEMS AND SERVICES, INC.
                                             Services Agreement - Version 09.00

17. BINDING EFFECT. This Agreement shall be binding upon, and inure to the
benefit of, the Parties hereto and their successors and permitted assigns.

18. ASSIGNMENT. Customer may not assign its rights or benefits under this
Agreement to any other Person without the prior written consent of IBSS, which
consent shall not be unreasonably withheld.

19. NO WAIVERS. The failure of either Party hereto to insist upon strict
performance of any of the terms or conditions of this Agreement shall not be
deemed to be a waiver of any rights or remedies of such Party in respect of any
other provision hereof or in respect of any subsequent breach or default under
such term or condition.

20. AMENDMENTS. This Agreement may be amended only by a writing duly executed
by both Parties.

21. ARBITRATION. Except as otherwise expressly provided in this Agreement, all
claims, controversies or disputes arising out of or related to this Agreement,
or any breach thereof, shall be resolved by binding arbitration in Columbia,
South Carolina as provided herein and otherwise in accordance with the
Commercial Arbitration rules of the American Arbitration Association. Where the
amount in controversy is less than $100,000.00, the dispute shall be submitted
to a single arbitrator. Otherwise the dispute shall be submitted to a panel of
three arbitrators. The arbitrator(s) shall strictly enforce all provisions of
this Agreement except to the extent applicable law requires otherwise. The
arbitrator(s) shall have no authority to grant either Party punitive,
exemplary, consequential or other special damages of any kind. Judgment upon
the award of the arbitrator(s) may be entered in any court of competent
jurisdiction. Notwithstanding the duty to arbitrate disputes pursuant to this
paragraph, either Party may (subject to the other provisions of this Agreement)
seek interlocutory relief from the federal district court in (or closest to)
Columbia, South Carolina in order to enforce or otherwise protect its rights
under the provisions of this Agreement related to confidentiality, proprietary
rights to intellectual property, and the duty to arbitrate.

22. ATTORNEYS FEES. In any action, proceeding, or arbitration in respect of
this Agreement, the court or the arbitration panel, as applicable (the
"tribunal"), shall award to the prevailing Party all of such Party's costs
related to the controversy (including without limitation attorneys' fees and
out-of-pocket expenses). Where each Party prevails in part, the tribunal shall
award to each Party that part of its costs that the tribunal deems allocable to
those issues as to which such Party prevailed.

23. JURISDICTION AND VENUE. The Parties agree that any action or proceeding
arising out of or related to this Agreement shall be instituted only in the
federal district court in (or closest to) Columbia, South Carolina. Each Party
consents and submits to the jurisdiction of such court and agrees that venue
therein shall be proper and convenient. In any such action or proceeding in
such court, each Party waives any right to raise any objection based upon
improper venue, lack of jurisdiction, or inconvenient forum. In connection with
any such action or proceeding, each Party consents to personal jurisdiction of
such court and agrees service of process may be effected by United States mail.
Notwithstanding the foregoing, the Parties agree to resort to such an action or
proceeding only (i) if the arbitration provisions of this Agreement are held to
be invalid or unavailable, (ii) to enforce an arbitration award pursuant to
this Agreement, or (iii) as otherwise expressly permitted by this Agreement.

<PAGE>

                                                                  EXHIBIT 10.18

INTEGRATED BUSINESS SYSTEMS AND SERVICES, INC.
                                             Services Agreement - Version 09.00

24. LIMITATION OF ACTIONS. Except as set forth below, neither Party shall bring
any action or institute any proceeding related, directly or indirectly, to this
Agreement more than two years after the Party initiating the action or
proceeding knew (or reasonably should have known) of the essential facts giving
rise to the underlying cause of action.

25. GOVERNING LAW. This Agreement shall be governed by and construed in
accordance with the laws of the State of South Carolina.

26. EXECUTION AND DELIVERY. Each Party has caused this Agreement to be duly
executed and delivered as of the 15th day of January, 2004.

NOTICE ADDRESSES:                 SIGNATURES:

                                  INTEGRATED BUSINESS SYSTEMS AND SERVICES, INC.
1601 Shop Rd.
Columbia, SC 29201

                                  By:    /s/ George E. Mendenhall
                                         ------------------------

                                  Title: Chief Executive Officer

                                  CUSTOMER:  Mid Night Auto Inc.
13623 Knight Court
Shelby Township, MI  48315        By:    /s/ Nicholas A. Cocco
                                         ------------------------

                                  Title: Chief Executive Officer

<PAGE>

                                                                  EXHIBIT 10.18

INTEGRATED BUSINESS SYSTEMS AND SERVICES, INC.
                                             Services Agreement - Version 09.00

                                   SCHEDULE A

                       [Redacted Proprietary Information]

<PAGE>

                                                                  EXHIBIT 10.18

INTEGRATED BUSINESS SYSTEMS AND SERVICES, INC.
                                             Services Agreement - Version 09.00

                                   SCHEDULE B

                       [Redacted Proprietary Information]<PAGE>

                                                                   EXHIBIT 10.19

                              EMPLOYMENT AGREEMENT

      This Employment Agreement (the "Agreement") is made as of the 19th day of
March 2004, by and between INTEGRATED BUSINESS SYSTEMS & SERVICES, INC., a South
Carolina corporation (the "Company") and MICHAEL P. BERNARD ("Employee").

      WHEREAS, the Company desires to employ Employee, and Employee desires to
be employed by the Company, in accordance with the terms and conditions
hereinafter set forth:

      NOW, THEREFORE, in consideration of the mutual promises herein set forth,
and other good and valuable consideration, the receipt and sufficiency of which
are hereby acknowledged, the parties, intending to be legally bound, agree as
follows:

      1.    Employment. The Company hereby agrees to employ Employee to perform
the duties described below subject to and in accordance with the terms and
conditions hereof, and Employee hereby accepts such employment. In accepting
employment by the Company, Employee shall assume the responsibility of
performing for and on behalf of the Company the duties of Chief Financial
Officer of the Company.

      2.    Term. The term of employment hereunder shall commence on April 16,
2004 and unless earlier terminated in accordance with Section 5 hereof, shall
continue for a term of Three (3) years ending on April 15, 2007. This Agreement
shall be automatically renewed for additional terms of one (1) year, unless no
less than one hundred eighty (180) days prior to the end of the then current
term of this Agreement the Company notifies Employee in writing or Employee
notifies the Company in writing of the intention not to renew this Agreement.
References to this Agreement's term shall mean the initial term and all
successive terms unless the context clearly indicates otherwise.

      3.    Compensation. As compensation for the services to be rendered by the
Employee for the Company under this Agreement, Employee shall be compensated as
follows:

      (a)   Salary. Employee shall be compensated by the Company on the basis of
a minimum annual base salary ("Salary") of One Hundred Fifty Thousand ($150,000)
Dollars commencing on the effective date of this Agreement. Such Salary shall be
payable in pay periods as determined by the Company, but in no event less
frequently than semi-monthly. The Salary payable to Employee for each twelve
(12) month period during the term of this Agreement following the first
anniversary of the effective date of this Agreement shall be reviewed by the
Board of Directors (or an appropriate committee of the Board), and may be
increased if the Board of Directors (or such committee) determines that an
increase is appropriate.

<PAGE>

      (b)   Bonuses. In addition to the Salary, Employee shall also be eligible
to receive one or more bonuses, annually or more frequently, the amount and
grant of which shall be at the direction of the Company.

      (c)   Vacation and Leaves of Absence. In addition to all regular Company
holidays, the Company shall provide Employee with twenty (20) business days of
paid vacation time during each calendar year during the term of employment
hereunder. Such vacation days and Professional Days are to be taken at such time
or times as Employee may reasonably request, subject to the Company's
convenience and prior approval, which approval shall not be unreasonably
withheld. The Company may grant additional vacation time and time off in its
sole discretion.

      (d)   Reimbursement for Expenses. The Company shall provide reimbursement
of all reasonable expenses incurred by Employee for the benefit of the Company
in the performance of Employee's duties hereunder including maintenance of
Professional Certification, provided that reasonable written documentation is
provided to the Company in support of such reimbursement.

      (e)   Other Benefits. The Company shall provide at its expense other
benefits (e.g., health insurance coverage (including payment of benefits under
COBRA), disability insurance coverage, retirement plan participation, etc.)
reasonably comparable to, and no less favorable to Employee than, those benefits
generally provided to other senior executives of the Company.

      4.    Stock Options. As a material inducement to Employee to enter into
this extended Agreement, the Company shall grant to Employee effective the date
hereof and pursuant to the Company's Stock Option Plan (the "Plan") or directly
outside of the Plan as set forth below:

  (a) Incentive Stock Options: Incentive Stock options shall be provided to
      Employee to purchase a total of Five Hundred Thousand (500,000) shares of
      the Company's common stock at an exercise price per share of twenty-six
      cents ($0.26) which is the closing stock price as of April 16, 2004, the
      starting date of this agreement. These options shall have an exercise life
      of five years and vest, so long as the person remains an Employee of the
      company at the time of the vesting, as follows:

        a.  75,000 shares on October 15, 2004

        b.  100,000 shares on April 15, 2005

        c.  75,000 shares on October 15, 2005

        d.  100,000 shares on April 15, 2006 and

        e.  150,000 shares on October 15, 2006

<PAGE>

It is intended that such options shall be structured to satisfy the requirements
of Section 422A of the Internal Revenue Code and shall be designated as
incentive stock options.

      (b)   Agreements and Adjustments. The Company and Employee shall execute
and deliver appropriate Stock Option Agreements in the form contemplated by the
Plan or otherwise as necessary to reflect the grant of options hereunder.
Consistent with the adjustments contemplated with respect to options granted
under the Plan, all option amounts and exercise prices shall be adjusted for any
subsequent stock splits, stock dividends, recapitalizations or similar events.

      (c)   Change in Control. Notwithstanding any vesting provisions identified
in this Section 4, upon the occurrence of a "Change in Control" of the Company
as defined herein, all unvested options granted pursuant to this Section 4 shall
immediately vest and become fully exercisable and remain exercisable throughout
their entire term. For purposes of this Agreement, the term "Change in Control"
shall mean that any one of the following events shall have occurred: (i) a
person, partnership, joint venture, corporation or other entity, or two or more
of any of the foregoing acting as a group (or a "person" within the meaning of
Section 13(d)(3) of the Securities Exchange Act of 1934, as amended (the "1934
Act"), other than the Company, a majority-owned subsidiary of the Company, an
employee benefit plan (or related trust) of the Company or such subsidiary, (A)
directly or indirectly become(s) after the effective date of grant of the stock
options hereunder the "beneficial owner" (as defined in Rule 13(d)(3) under the
1934 Act) of 15% or more of the then outstanding voting stock of the Company or
(B) makes a tender offer for 15% or more of the outstanding voting securities of
the Company; or (ii) individuals who constitute a majority of the Board of
Directors at the effective date hereof, or individuals elected or nominated
directly or indirectly by at least a majority of such current directors, no
longer constitute a majority of the Company's Board of Directors'; or (iii) the
Company enters into (A) a plan of complete liquidation of the Company or (B) an
agreement for the sale or disposition of all or substantially all of the
Company's assets (other than to a subsidiary of the Company); or (C) a merger,
consolidation, or reorganization of the Company with or involving any other
corporation, other than a merger, consolidation, or reorganization that would
result in the voting securities of the Company outstanding immediately prior
thereto continuing to represent (either by remaining outstanding or by being
converted into voting securities of the surviving entity) at least seventy-five
percent (75%) of the combined voting power of the voting securities of the
Company (or such surviving entity) outstanding immediately after such merger,
consolidation or reorganization.

      5.    Termination.

      (a)   For Cause by the Company. Notwithstanding any other provision
hereof, the Company may terminate Employee's employment under this Agreement at
any time "for cause." For purposes hereof, the term "for cause" means one of the
following acts by Employee: theft or embezzlement from the Company; knowingly
falsifying Company records; conviction for a felony; or a material violation of
the terms and provisions of this Agreement which remains uncured by the Employee
fifteen (15) days after notice from

<PAGE>

the Company to Employee of such violation. All compensation (including, without
limitation the Salary and all perquisites and fringe benefits, but excluding
vested stock options) to which Employee would otherwise be entitled for periods
after the effective date of such termination shall be discontinued and forfeited
as of the effective date of such termination. Employee shall not be deemed to
have been terminated "for cause" without delivery to Employee of a written
notice of termination from the Company explaining the Company's intention to
terminate Employee "for cause" and specifying in reasonable detail the facts and
circumstances that are the basis for terminating Employee's employment; and
providing an opportunity for Employee to cure any curable default specified in
such notice of termination for a period of fifteen (15) days after Employee's
receipt of such notice.

      (b)   Without Cause By the Company/ For Good Reason by Employee. The
Company may voluntarily terminate this Agreement "without cause" upon sixty (60)
days prior written notice to Employee, and Employee may voluntarily terminate
this Agreement "for good reason" upon sixty (60) days prior written notice to
the Company. For purposes hereof, the term "for good reason" shall include, but
not be limited to, the commission of any of the following by the Company:
reduction of Employee's minimum base salary; assignment to Employee of duties
inconsistent with his duties, responsibilities or status with the Company as
Chief Financial Officer; material change in Employee's reporting
responsibilities, title or office; diminution in Employee's employee benefits;
failure to cure any Company breach of this Agreement within fifteen (15) days
following the Company's receipt from Employee of written notice of such breach.
In the event of such termination, all compensation (including without limitation
the Salary and any perquisites and fringe benefits, if any) to which Employee
would otherwise be entitled (for periods after the effective date of the
termination) shall be discontinued and forfeited as of the effective date of
such termination. Notwithstanding the foregoing, upon the occurrence of such
termination by the Company "without cause" or by Employee "for good reason" (as
such term is defined above) the following shall occur:

      (i)   Employee shall be paid any and all accrued and unpaid Salary,
bonuses and any and all unreimbursed expenses for periods prior and up to the
effective date of termination, and Employee shall be paid the aggregate Salary
that Employee would otherwise have been entitled to receive during the remaining
term of this Agreement had Employee's employment not terminated;

      (ii)  Employee shall be paid severance compensation equal to eighteen (18)
months of base Salary at the rate of base Salary in effect immediately preceding
the date of termination but never less than the base salary listed in 3 (a)
above;

      (iii) all unvested options granted pursuant to Section 4 hereof and all
unvested options granted subsequent to the effective date of this Agreement
shall immediately vest; and

      (iv)  Employee shall receive from the Company, at the Company's expense,
all benefits set forth in Section 3 (e) for one (1) year following such
termination; provided

<PAGE>

however, that during such period, should a third party provide any such
benefit(s) to Employee, the Company's obligation pursuant to this paragraph to
provide the benefit(s) being so provided by the third party shall be reduced by
the amount and to the extent such benefit(s) is (are) provided to Employee by
such third party.

      The Company shall pay the amounts set forth under paragraphs 5(b)(i) and
5(b)(ii) above in a lump sum amount within thirty (30) days after Employee's
date of termination of employment under this Section 5(b). Termination of
Employee's employment hereunder by reason of the death of Employee or the
"permanent and total disability" (as that term is defined and construed under
Section 22 (e) (3) of the Internal Revenue Code of 1986, as amended, and any
regulations or rulings promulgated there under) of Employee shall be deemed
termination of this Agreement pursuant to this Section 5 (b).

      (c)   Termination Without Cause by Employee. Employee may voluntarily
without cause terminate this Agreement upon sixty (60) days prior written notice
to the Company. In the event of such termination (unless such termination is by
Employee "for good reason" as such term is defined above), all compensation
(including without limitation the Salary and all perquisites and fringe
benefits, but excluding any vested stock options) to which Employee would
otherwise be entitled for periods after the effective date of such termination
shall be discontinued and forfeited as of the effective date of such
termination.

      (d)   Change in Control. Notwithstanding the operation of the other
provisions of this Section 5, upon any termination of this Agreement by the
Company following the occurrence of a "Change in Control" as that term is
defined in Section 4 hereof, the Company shall be obligated to pay the amounts
and provide the benefits set forth in paragraphs (i) through (iv) of Section 5
(b) hereof in accordance with the terms of Section 5 (b).

      The Company's obligations under Section 5 (b) hereunder shall survive the
expiration of and any earlier termination of Employee's employment hereunder.

      6.    Confidentiality and Secrecy. Employee acknowledges that in and as a
result of Employee's employment hereunder, Employee will be making use of,
acquiring and/or adding to confidential information of a special and unique
nature and value relating to the Company's business, including without
limitation technological know-how, copyrights, proprietary information, trade
secrets, systems, procedures, manuals, confidential reports, records, lists of
customers and projects, the nature and type of services rendered by the Company,
the equipment and methods used and preferred by the Company's customers, and the
fees paid by them (all of which are deemed for all purposes confidential and
proprietary). As a material inducement to the Company to enter into this
Agreement and to pay to Employee the compensation stated in Sections 3 and 4,
Employee covenants and agrees that during the term of Employee's employment
hereunder, and for two (2) years after the expiration or earlier termination of
Employee's employment hereunder, Employee shall not without the prior written
consent of the

<PAGE>

Company, directly or indirectly, make use of, or disclose to any person, any
confidential information of the Company or its affiliates.

         7. Covenants Against Competition. Employee acknowledges and understands
that during the term of this Agreement, the Company intends to conduct its
operations on a nationwide basis which may involve all or substantially all of
the United States of America and various foreign countries. In view of the
unique value to the Company of the services of Employee for which the Company
has contracted hereunder, because of the confidential information to be obtained
by or disclosed to Employee, as hereinabove set forth, and because Employee's
employment hereunder will result in Employee's development of a unique
relationship with customers, suppliers, service providers and employees, as a
material inducement to the Company to enter into this Agreement and to pay to
Employee the compensation stated in Sections 3 and 4, Employee covenants and
agrees as follows:

      (a)   During Employee's employment by the Company, and for a period
expiring on the date two (2) years after the earlier to occur of the expiration
of this Agreement or the earlier termination of Employee's employment hereunder
for any reason other than the Company's termination of Employee "without cause"
pursuant to Section 5 (b) hereof or Employee's termination "for good reason"
pursuant to Section 5 (b) hereof, Employee shall not directly or indirectly
solicit, divert or convert, or assist another person or entity to solicit,
divert or convert, customers or employees of the Company or an affiliate of the
Company to any other company or entity providing substantially the same or
competitive services or products as the Company or an affiliate of the Company.

      (b)   During Employee's employment by the Company, and for a period
expiring on the date two (2) years after the earlier to occur of the expiration
of this Agreement or the earlier termination of Employee's employment hereunder
for any reason other than the Company's termination of Employee "without cause"
pursuant to Section 5 (b) hereof or Employee's termination "for good reason"
pursuant to Section 5 (b) hereof, Employee shall not within the geographic area
specified below engage in any business or perform any services, directly or
indirectly in competition with the business of the Company or any affiliate of
the Company, or have any interest, whether as a proprietor, partner, employee,
controlling stockholder (directly or beneficially), principal, agent,
consultant, director, officer or in any other capacity or manner whatsoever, in
any enterprise that shall so engage, or otherwise be a controlling person of, or
a member of a group that controls, such enterprise or be otherwise affiliated in
any capacity with such enterprise. The restrictions of this Section 7 (b) shall
apply in every state, territory or other jurisdiction in which the Company is
conducting its operations or maintains an office or branch at any time during
the term of this Agreement.

      8.    Reasonableness, Enforceability and Remedies.

      (a)   Employee has carefully read and considered the provisions of
Sections 6, 7 and 8, and having done so, agrees that the restrictions set forth
in these Sections, including but not limited to, the time period of restriction
and geographic limitations set forth in Section 7, are fair and reasonable and
are reasonably required for the protection

<PAGE>

of the interests of the Company and its officers, directors, shareholders,
employees, and affiliates.

      (b)   In the event that, notwithstanding the foregoing, any of the
provisions of Sections 6, 7 and 8 or any parts thereof shall be held to be
invalid or unenforceable, the remaining provisions or parts thereof shall
nevertheless continue to be valid and enforceable as though the invalid or
unenforceable portions or parts had not been included therein. In the event that
any provision of Sections 6 or 7 relating to the time period and/or geographic
restrictions and/or related aspects shall be declared by a court of competent
jurisdiction to exceed the maximum restrictiveness such court deems reasonable
and enforceable, the time period and/or geographic restrictions and/or related
aspects deemed reasonable and enforceable by the court shall become and
thereafter be the maximum restrictions in such regard, and the restriction shall
remain enforceable to the fullest extent deemed reasonable by such court.

      (c)   Employee acknowledges that the services Employee is to render are of
a special and unusual character with a unique value to the Company, the loss of
which cannot adequately be compensated by damages in an action at law. In the
event of a breach or threatened breach by Employee of any of the provisions of
Sections 6 and 7, the Company, in addition to and not in limitation of, any
other rights, remedies or damages available to the Company under this Agreement,
shall be entitled to a permanent injunction in order to prevent or restrain any
such breach by Employee or by Employee's partners, agents, representatives,
servants, employers, employees, consulting clients, and/or any and all persons
directly or indirectly acting for or with Employee.

      (d)   Employee's obligations under Sections 6 and 7 shall survive the
expiration of and any earlier termination of Employee's employment hereunder.

      9.    Notice. Any notice, request, approval, consent, demand or other
communication hereunder shall be effective in writing and upon the first to
occur of the following: (i) upon receipt by the party to whom such notice,
request, approval, consent, demand or other communication is being given; (ii)
three (3) business days after being duly deposited in the U. S. Mail, certified,
return receipt requested, and addressed as follows:

      Employee:   Michael P. Bernard, CPA

                  9719 Chatham Oaks Trail

                  Charlotte, North Carolina 28210

      Employer:   Integrated Business Systems & Services, Inc.

                  1601 Shop Road, Suite E

                  Columbia, South Carolina 29201

<PAGE>

         The parties hereto may change their respective addresses by notice in
writing given to the other party to this Agreement.

      10.   Waiver. Any waiver by either party of any breach or any term or
condition hereof shall be effective only if in writing and such writing shall
not be deemed to be a waiver of any subsequent or other breach, term or
condition of this Agreement.

      11.   Governing Law/Jurisdiction. The construction and interpretation of
this Agreement shall at all times and in all respects be governed by the laws of
the State of South Carolina. The parties hereby (i) agree that any litigation,
action or proceeding arising out of or relating to this Agreement may be
instituted in a state or federal court in the State of South Carolina, (ii)
waives any objection which it might have now or hereafter to any such
litigation, action or proceeding based upon improper venue or inconvenient
forum, and (iii) irrevocably submits to the jurisdiction of such courts in any
such litigation, action or proceeding. For all purposes of this Agreement, the
parties hereby further agree that service of process upon any party may be
effected pursuant to United States mail.

      12.   Burden and Benefit. This Agreement shall be binding upon, and shall
inure to the benefit of, the Company and Employee, and their respective heirs,
personal and legal representatives, successors and permitted assigns.

      13.   Assignment/Modification/Severability. This Agreement and rights
hereunder are personal to Employee and shall not be assigned or otherwise
transferred by Employee. Subject to the rights of Employee under Section 5
hereunder, the Company shall be entitled to assign this Agreement to any
corporation controlled by the Company. This Agreement can only be modified by a
written agreement duly signed by authorized representatives of the parties
hereto. The provisions of this Agreement shall be deemed severable, and the
invalidity or unenforceability of any one or more of the provisions of this
Agreement shall not affect the validity and enforceability of the other
provisions. Without limiting the generality of the foregoing or of Section 8,
each provision, sub-provision, part, and sub-part of Sections 7 and 8 shall be
deemed severable.

      14.   Usage. The section and paragraph headings contained in this
Agreement are for reference purposes only and shall not affect in any way the
meaning or interpretation of this Agreement. Terms such as "hereof",
"hereunder", "hereto", "herein", and words of similar import shall refer to this
Agreement in its entirety and all references shall refer to specified portions
of this Agreement, unless the context clearly requires otherwise.

      15.   Entire Agreement. This Agreement contains the entire agreement and
understanding by and between the Company and Employee with respect to the
subject matter hereof and supersedes all prior and contemporaneous written or
oral agreements (other than the agreements contemplated in Section 4 hereof) and
representations between the parties with respect thereto.

<PAGE>

      16.   No Inference Against Author. No provision of this Agreement shall be
interpreted against any party because such party or its legal representative
drafted such provision.

      IN WITNESS WHEREOF, the Company and Employee have duly executed this
Agreement under seal to be effective as of the day and year first above written.

      EMPLOYEE:

      BY: /s/ Michael P. Bernard (SEAL)
         -----------------------

      MICHAEL P. BERNARD

      INTEGRATED BUSINESS SYSTEMS & SERVICES, INC.

      BY: /s/ George E. Mendenhall (SEAL)
         --------------------------

      ITS: CHIEF EXECUTIVE OFFICER

      APPROVED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS

      BY: /s/ Carl Joseph Berger, Jr. (SEAL)
         ----------------------------

      ITS: Chairperson

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00065-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00065-of-00352.parquet"}]]