Document:

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                                                                            4.2

                            RISING SUN CAPITAL, LTD.

                       1996 COMPENSATORY STOCK OPTION PLAN

1. Purpose of this Plan.

            This Compensatory Stock Option Plan ("Plan") is intended as an
employment incentive, to aid in attracting and retaining in the employ or
service of RISING SUN CAPITAL, LTD. ("Company"), a Colorado corporation, and any
Affiliated Company, persons of experience and ability and whose services are
considered valuable, to encourage the sense of proprietorship in such persons,
and to stimulate the active interest of such persons in the development and
success of the Company. This Plan provides for the issuance of non-statutory
stock options ("CSOs" or "Options") which are not intended to qualify as
"incentive stock options" within the meaning of Section 422 of the Internal
Revenue Code of 1986, as amended ("Code"). Certain other terms also are defined
in Paragraph 17 and elsewhere of this Plan.

2. Administration of this Plan.

            The Company's Board of Directors ("Board") may appoint and maintain
as administrator of this Plan the Compensation Committee ("Committee") of the
Board which shall consist of at least two members of the Board who are
Non-Employee Directors as defined in Rule 16b-3 under the Securities Exchange
Act of 1934, as amended ("Exchange Act'"). At any time that the Committee is not
duly constituted, the Board itself shall have and fulfill the duties herein
allocated to the Committee. The Committee shall have full power and authority to
designate Plan participants, to determine the provisions and terms of respective
CSOs (which need not be identical as to number of shares covered by any CSO, the
method of exercise as related to exercise in whole or in installments, or
otherwise), including the CSO price, and to interpret the provisions and
supervise the administration of this Plan. The Committee may in its discretion
provide that certain CSOs not vest (that is, become exercisable) until
expiration of a certain period after issuance or until other conditions are
satisfied, so long as not contrary to this Plan.

            A majority of the members of the Committee shall constitute a
quorum. All decisions and selections made by the Committee pursuant to this
Plan's provisions shall be made by a majority of its members. Any decision
reduced to writing and signed by all of the members shall be fully effective as
if it had been made by a majority at a meeting duly held. The Committee shall
select one of its members as its chairman and shall hold its meetings at such
times and places as it deems advisable. Each Option shall be evidenced by a
written agreement containing terms and conditions established by the Committee
consistent with the provisions of this Plan.

3. Designation of Participants.

            Only Employees shall be eligible for participation in this Plan. The
Committee shall have full power to designate, from among eligible individuals,
the persons to whom CSOs may be granted. A person who has been granted a CSO
hereunder may be granted an additional

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CSO or CSOs, if the Committee shall so determine. Persons eligible under this
Plan additionally may be granted one or more options under any other
compensation or stock option plan or awarded shares under any other benefit plan
of the Company. No Option shall confer any right upon the Optionee with respect
to the continuation of his employment (or his position as an officer, director,
employee or consultant) with the Company or any Affiliated Company, and shall
not interfere with the right of the Company or any Affiliated Company to
terminate such relationship(s) at any time in accordance with law and any
agreements then in force.

4. Stock Reserved for this Plan.

            Subject to adjustment as provided in Paragraph 9 below, a total of
1,000,000 shares of Common Stock of the Company ("Option Stock" or "Option
Shares") shall be subject to this Plan. The Option Stock subject to this Plan
shall consist of unissued shares of Common Stock or previously issued shares of
Common Stock reacquired and held by the Company or any Affiliated Company, and
such number of Option Shares shall be and is hereby reserved for sale for such
purpose. Any Option Shares which may remain unsold and which are not subject to
outstanding CSOs at the termination of this Plan shall cease to be reserved for
the purpose of this Plan, but until termination of this Plan the Company shall
at all times reserve a sufficient number of shares to meet the requirements of
this Plan. Should any CSO expire or be cancelled prior to its exercise in full,
the unexercised Option Shares theretofore subject to such CSO may again be
subjected to a CSO under this Plan.

5. Option Exercise Price.

            The purchase (exercise) price of each share of Option Stock made
subject to an Option shall not be less than eighty-five percent (85%) of the
Fair Market Value of a share of Common Stock on the date the Option is granted.
For purposes of this Plan, the "Fair Market Value" of a share of the Company's
Common Stock as of a given date shall be: (i) the closing price of a share of
the Company's Common Stock on the principal exchange, NASDAQ system, NASDAQ
Small Cap Market, or other quotation medium, on which shares of the Company's
Common Stock are then trading or quoted, or (ii) if the Company's Common Stock
is not publicly traded, the fair market value established by the Committee
acting in good faith. The cash proceeds from the sale of Option Stock are to be
added to the general funds of the Company.

6. Exercise Period; Vesting. (a) An Option shall have a term of not more than
ten (10) years from the date of grant and shall automatically terminate:

            (i)   Upon termination of the Optionee's employment with the Company
                  for cause;

            (ii)  At the expiration of a period to be determined by the
                  Committee at the time of grant which is not to exceed six (6)
                  months following the date of termination of the Optionee's
                  employment with the Company without cause for any reason other
                  than death; provided, that if no such period is specified in
                  the Option, the Option shall automatically terminate thirty
                  (30) days following termination of Optionee's employment;
                  provided,

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                  further, that if the Optionee dies within such  period,
                  subclause (iii) below shall apply; or

            (iii) At the expiration of twelve (12) months after the date of
                  death of the Optionee; provided, that the Committee may in its
                  discretion provide that any Option not be exercisable after
                  the Optionee's death or may be exercised for a period less
                  than twelve months.

            (iv)  Unless otherwise specified in the Option, if termination is
                  due to the Optionee's "permanent and total disability" within
                  the meaning of Section 422(c)(6) of the Code, an Option may be
                  exercised at any time within one (1) year following
                  termination of employment or relationship as a consultant or
                  director.

      (b) "Employment with the Company" as used in this Plan shall include
employment or relationship as a consultant, adviser or director with the Company
or any Affiliated Company in any such capacity, even if employment or engagement
in another capacity ceases. Options granted under this Plan shall not be
affected by an employee's transfer of employment among the Company and any one
or more Affiliated Companies. An Optionee's employment with the Company shall
not be deemed interrupted or terminated by a bona fide leave of absence (such as
sabbatical leave or employment by the Government) duly approved, military leave
or sick leave.

      (c) Each Option may be made exercisable (that is, vest) in whole or in
installments, cumulative or otherwise, during its term, or subject to other
restrictions or limitations. Unless otherwise set forth in the granting
resolution, an Option shall vest immediately upon grant. If an Option is made to
vest over time, any portion not vested at the time of termination of employment
or relationship as a director or consultant with the Company shall lapse as if
never granted. Nothing contained in this Section shall be construed to extend
the term of any Option or to permit anyone to exercise an Option after
expiration of its term, nor shall it be construed to increase the number of
shares as to which any Option is exercisable from the amount exercisable on the
date of termination of the Optionee's employment or relationship as a consultant
or director.

7. Exercise of Options.

      (a) The Committee, in granting CSOs, shall have discretion to determine
the terms upon which CSOs shall be exercisable, subject to applicable provisions
of this Plan. Once available for purchase, unpurchased Option Shares shall
remain subject to purchase until the CSO expires or terminates in accordance
with Paragraph 6 above. Unless otherwise provided in the CSO, a CSO may be
exercised in whole or in part, one or more times, but no CSO may be exercised
for a fractional share. Resulting fractions shall be rounded up or down, as
appropriate.

      (b) CSOs may be exercised solely by the Optionee or a permitted transferee
during his lifetime or by a spouse or former spouse pursuant to a qualified
domestic relations order, or if the Option permits, after his death (with
respect to the number of shares which the Optionee could have purchased at the
time of death) by the person or persons entitled thereto under the decedent's
will or the laws of descent and distribution.

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      (c) The purchase price of the Option Shares as to which a CSO is exercised
shall be paid or delivered in full at the time of exercise and no Option Shares
shall be issued until full payment is made therefor. Payment shall be made by
any one or more of the following means:

            (i)   in cash, represented by bank or cashier's check, certified
                  check or money order, or made by bank wire transfer;

            (ii)  by offsetting against the purchase price a cash obligation of
                  the Company which is both liquidated (meaning the dollar
                  amount is fixed and known or easily determinable) and
                  uncontested;

            (iii) with the prior approval of the Committee, by delivering shares
                  of the Company's Common Stock which have been beneficially
                  owned by the Optionee, the Optionee's spouse or both of them,
                  for a period of at least six (6) months prior to the time of
                  exercise (the "Delivered Stock"), the Delivered Stock to be
                  valued by the Committee in good faith at its Fair Market Value
                  on the date of exercise;

            (iv)  with the prior approval of the Committee, by delivery of
                  shares of corporate stock which are freely tradeable without
                  restriction and which are part of a class of securities which
                  has been listed for trading on the NASDAQ system, the NASDAQ
                  Small Cap Market or a national securities exchange, with an
                  aggregate Fair Market Value on the date of exercise equal to
                  or greater than the exercise price of the Option Shares being
                  purchased under the CSO ("Other Shares"); or

            (v)   with the prior approval of the Committee, by delivering to the
                  Company the Optionee's personal recourse promissory note,
                  adequately secured by property other than the Option Shares
                  thereby purchased, containing such terms and conditions as the
                  Committee shall determine.

      (d) An Option shall be deemed exercised when written notice thereof,
accompanied by the appropriate payment in full, is received by the Company. No
holder of an Option shall be, or have any of the rights and privileges of, a
shareholder of the Company in respect of any Option Shares purchasable upon
exercise of an Option unless and until certificates evidencing such shares shall
have been issued by the Company to him, her or it.

      (e) An Option may, but need not, provide that the Optionee may at any time
when and to the extent the Option is exercisable, effect an Option Exchange,
provided the then market price of the Common Stock exceeds the Option's exercise
price. To effect an Option Exchange, the Optionee must surrender the Option at
the Company's principal offices stating the intent to effect the Option Exchange
and the number of Option Shares being exchanged, and the Option Exchange shall
be deemed to take place on the date of the Company's receipt thereof or such
later date as the Optionee specifies in writing. In connection with any Option
Exchange, an Option shall represent the right to subscribe for and acquire the
number of Option Shares equal to [i] the number of Option Shares specified by
the Optionee in its notice of exchange (the "Total Number") LESS [ii] the number
of Option Shares equal to the quotient obtained by dividing (A)

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the product of the Total Number and the exercise price by (B) the current Fair
Market Value of a share of the Common Stock on the date of exchange, or if such
date is not a trading day, on the trading day preceding. One or more
certificates for the Option Shares issuable and, if applicable, a new Option of
like tenor evidencing the balance of the Option Shares remaining subject to the
Option, shall be issued as of the exercise date.

8. Non-Transferability of Options.

            No Option shall be assignable or otherwise transferable except by
will or by operation of law, pursuant to a qualified domestic relations order
(as defined in Rule 16b-3 of the Securities and Exchange Commission, or any
successor rule), or pursuant to Title I of the Employee Retirement Income
Security Act of 1974, as amended (ERISA), or rules thereunder. No CSO shall be
pledged or hypothecated in any manner, whether by operation of law or otherwise,
nor be subject to execution, attachment or similar process. The same
restrictions on transfer or assignment shall apply to any heirs, devisees,
beneficiaries, legal representatives or other persons acquiring this Option or
an interest herein under such an instrument or by operation of law. Any attempt
to transfer or otherwise dispose of an Option in contravention of its terms
shall void the Option.

9. Reorganizations and Recapitalizations of the Company.

      (a) No Limit Imposed on Corporate Powers. The existence of this Plan and
Options granted hereunder shall not affect in any way the right or power of the
Company or its shareholders to make or authorize any and all adjustments,
recapitalizations, reorganizations or other changes in the Company's capital
structure or its business, or any merger or consolidation of the Company, or any
issue of bonds, debentures or other indebtedness, or any preferred or prior
preference stocks senior to or affecting the Common Stock or the rights thereof,
or the dissolution or liquidation of the Company, or any sale, exchange or
transfer of all or any part of its assets or business, or any other corporate
act or proceeding, whether of a similar character or otherwise.

      (b) Certain Adjustments to be Made. The Option Shares with respect to
which Options may be granted hereunder are shares of the Common Stock of the
Company as currently constituted. In certain instances, the number of shares
purchasable upon exercise of Options and the exercise price shall be adjusted as
provided herein. All adjustments and made under this Section shall be made by
the Committee in good faith in its sole discretion. Every adjustment in
outstanding Options shall be made without change in the total price applicable
to the unexercised portion of the Option but with a corresponding adjustment in
the exercise price per share and number (and if applicable, kind) of shares
purchasable.

      (c) Stock Splits, Stock Combinations, Etc. If, and whenever, prior to
delivery by the Company of all of the Option Shares which are subject to Options
granted hereunder, the Company shall effect a split or combination of the Common
Stock or other capital readjustment, the payment of a Common Stock dividend, or
recapitalization, reclassification or other increase or reduction of the number
of shares of the Common Stock outstanding without receiving compensation
therefor in money, services or property, then the number of Option Shares
available under this Plan and the number of Option Shares with respect to which
Options

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granted hereunder may thereafter be exercised shall (i) in the event of an
increase in the number of outstanding shares of Common Stock, be proportionately
increased, and the cash consideration payable per share shall be proportionately
reduced; and (ii) in the event of a reduction in the number of outstanding
shares of Common Stock, be proportionately reduced, and the cash consideration
payable per share shall be proportionately increased.

      (d) Certain Other Changes In the Common Stock. If the outstanding Common
Stock shall be hereafter increased or decreased, or changed into or exchanged
for a different number or kind of shares or other securities of the Company or
of another corporation, by reason of reorganization, merger, consolidation,
share exchange or other business combination in which the Company is the
surviving parent corporation, appropriate adjustment shall be made by the
Committee in the number and kind of shares for which Options may be granted
under the Plan. In addition, the Committee shall make appropriate adjustment in
the number and kind of shares as to which outstanding and unexercised Options
shall be exercisable, to the end that the proportionate interest of the holder
of the Option shall, to the extent practicable, be maintained as before the
occurrence of such event.

      (e) Certain Defined Reorganizations. For purposes of this Section, the
term "Reorganization" shall mean any reorganization, merger, consolidation,
share exchange, or other business combination pursuant to which the Company is
not the surviving parent corporation after the effective date of the
Reorganization, or any sale or lease of all or substantially all of the assets
of the Company, and the term "Reorganization Agreement" shall mean a plan or
agreement with respect to a Reorganization. Nothing herein shall require the
Company to adopt a Reorganization Agreement, or to make provision for the
adjustment, change, conversion, or exchange of any Options, or the shares
subject thereto, in any Reorganization Agreement which it does adopt. In the
event of a Reorganization (as hereinafter defined), then,

            (i)   If there is no Reorganization Agreement, or if the
                  Reorganization Agreement does not specifically provide for the
                  adjustment, change, conversion, or exchange of the outstanding
                  and unexercised options for cash or other property or
                  securities of another corporation, then any outstanding and
                  unexercised options shall terminate as of a future date to be
                  fixed by the Committee; or,

            (ii)  If there is a Reorganization Agreement, and the Reorganization
                  Agreement specifically provides for the adjustment, change,
                  conversion, or exchange of the outstanding and unexercised
                  options for cash or other property or securities of another
                  corporation, the Committee shall adjust the shares under such
                  outstanding and unexercised options, and shall adjust the
                  shares remaining under the Plan which are then available for
                  the issuance of options under the Plan if the Reorganization
                  Agreement for the adjustment, change, conversion, or exchange
                  of such options and shares.

            (iii) The Committee shall provide to each Optionee then holding an
                  outstanding and unexercised Option not less than thirty (30)
                  calendar Days' advance written notice of any date fixed by the
                  Committee pursuant to this Section 13 and of the terms of any
                  Reorganization Agreement

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                  providing for the adjustment, change, conversion, or exchange
                  of outstanding and unexercised Options. Except as the
                  Committee may otherwise provide, each Optionee shall have the
                  right during such period to exercise his Option only to the
                  extent that the Option was exercisable on the date such notice
                  was provided to the Optionee.

      (f) Dissolution or Liquidation. In the event of the dissolution or
liquidation of the Company, any outstanding and unexercised options shall
terminate as of a future date to be fixed by the Committee.

      (g) No Adjustments to be Made. Except as expressly provided above, the
Company's issuance of shares of its capital stock of any class, or securities
convertible into shares of its capital stock of any class, for cash or property,
or for labor or services, either upon direct sale or upon the exercise of rights
or warrants to subscribe therefor, or upon conversion of shares or obligations
of the Company convertible into or exchangeable for shares of capital stock or
other securities of the Company, shall not affect, and no adjustment by reason
thereof shall be made with respect to, the number of Option Shares subject to
CSOs granted hereunder or the purchase price of such shares.

10. Purchase for Investment.

            Unless the Option Shares covered by this Plan have been registered
under the Act prior to issuance, each person exercising a CSO under this Plan
may be required by the Company to give a representation in writing that he is
acquiring such shares for his or her own account for investment and not with a
view to, or for sale in connection with, the distribution of any part thereof.

11. Effective Date and Expiration of this Plan.

            This Plan shall be effective as of October 10, 1996, the date of its
adoption by the Board, and no CSO shall be granted pursuant to this Plan after
its expiration. This Plan shall expire on October 9, 2006 except as to CSOs then
outstanding, which shall remain in effect until they have expired or been
exercised.

12. Amendments or Termination.

            The Committee or Board may amend, alter or discontinue this Plan at
any time in such respects as it shall deem advisable in order to conform to any
change in any other applicable law, or in order to comply with the provisions of
any rule or regulation of the Securities and Exchange Commission required to
exempt this Plan or any CSOs granted thereunder from the operation of Section
16(b) of the Securities Exchange Act of 1934, as amended ("Exchange Act"), or in
any other respect not inconsistent with Section 16(b) of the Exchange Act;
provided, that no amendment or alteration shall be made which would impair the
rights of any participant under any CSO theretofore granted, without his consent
(unless made solely to conform such CSO to, and necessary because of, changes in
the foregoing laws, rules or regulations), and except that no amendment or
alteration shall be made without the approval of shareholders which would
increase the total number of shares reserved for the purposes of this Plan
(except as provided in Paragraph 9) or extend the expiration date of this Plan
as set forth in Paragraph 11.

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13. Government Regulations.

            This Plan, and the granting and exercise of CSOs hereunder, and the
obligation of the Company to sell and deliver Option Shares under such CSOs,
shall be subject to all applicable laws, rules and regulations, and to such
approvals by any governmental agencies or national securities exchanges as may
be required.

14. Liability.

            No member of the Board of Directors or the Committee, nor any
officers, employees or agents of the Company or any Affiliated Company shall be
personally liable for any action, omission or determination made in good faith
in connection with this Plan.

15. Options in Substitution for Other Options.

            The Committee may, in its sole discretion, at any time during the
term of this Plan, grant new options to an employee under this Plan or any other
stock option plan of the Company on the condition that such employee shall
surrender for cancellation one or more outstanding options which represent the
right to purchase (after giving effect to any previous partial exercise thereof)
a number of shares, in relation to the number of shares to be covered by the new
conditional grant hereunder, determined by the Committee. If the Committee shall
have so determined to grant such new options on such a conditional basis ("New
Conditional Options"), no such New Conditional Option shall become exercisable
in the absence of such employee's consent to the condition and surrender and
cancellation as appropriate. New Conditional Options shall be treated in all
respects under this Plan as newly granted options. Options may be granted under
this Plan from time to time in substitution for similar rights held by employees
of other corporations who are about to become employees of the Company or an
Affiliated Company as a result of a merger or consolidation of the employing
corporation with the Company or an Affiliated Company, or the acquisition by the
Company or an Affiliated Company of the assets of the employing corporation, or
the acquisition by the Company or an Affiliated Company of stock of the
employing corporation as the result of which such other corporation becomes an
Affiliated Company.

16. Withholding Taxes.

            Pursuant to applicable federal and state laws, the Company may be
required to collect withholding taxes upon the exercise of a CSO. The Company
may require, as a condition to the exercise of a CSO, that the Optionee
concurrently pay to the Company the entire amount or a portion of any taxes
which the Company is required to withhold by reason of such exercise, in such
amount as the Committee or the Company in its discretion may determine. In lieu
of part or all of any such payment, the Optionee may elect to have the Company
withhold from the shares to be issued upon exercise of the option that number of
shares having a Fair Market Value equal to the amount which the Company is
required to withhold.

17. Other Definitions.

            Whenever used in this Plan, except where the context might clearly
indicate otherwise, the following terms shall have the meanings set forth below:

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            (a)   "Act" means the U.S. Securities Act of 1933, as amended.

            (b)   "Affiliated Company" means any Parent or Subsidiary of the
                  Company.

            (c)   "Award" or "grant" means any grant of a CSO (Option) made
                  under this Plan.

            (d)   "Board of Directors" means the Board of Directors of the
                  Company. The term "Committee" is defined in Section 2 of this
                  Plan.

            (e)   "Common Stock" or "Common Shares" means the common stock,
                  $.00001 par value per share, of the Company, or in the event
                  that the outstanding Common Shares are hereafter changed into
                  or exchanged for different shares or securities of the Company
                  or any other issuer, such other shares or securities.

            (f)   "Date of Grant" means the day the Committee authorizes the
                  grant of a CSO or such later date as may be specified by the
                  Committee as the date a particular grant will become
                  effective.

            (g)   "Employee" means and includes the following persons: (i)
                  executive officers, officers and directors (including advisory
                  and other special directors) of the Company or an Affiliated
                  Company; (ii) full-time and part-time employees of the Company
                  or an Affiliated Company; (iii) persons engaged by the Company
                  or an Affiliated Company as a consultant, advisor or agent;
                  and (iv) a lawyer, law firm, accountant or accounting firm, or
                  other professional or professional firm engaged by the Company
                  or an Affiliated Company.

            (h)   "Optionee" means an Employee to whom a CSO is granted.

            (i)   "Parent" means any corporation owning 50% or more of the total
                  combined voting stock of all classes of the Company or of
                  another corporation qualifying as a Parent within this
                  definition.

            (j)   "Subsidiary" means a corporation more than 50% of whose total
                  combined capital stock of all classes is held by the Company
                  or by another corporation qualifying as a Subsidiary within
                  this definition.

18. Litigation.

            In the event that any Optionee or Optionee's successor should bring
any lawsuit or other action or proceeding ("Action") against the Company or an
Affiliated Company based upon or arising in relation to an Option, an Optionee,
or successor, as the case may be, not prevailing in such Action shall be
required to reimburse the Company or Affiliated Company's costs and expenses,
including reasonable attorneys' fees, incurred in defending such action and
appealing any award by a lower court.

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19. Governing Law.

            The Plan and all rights and obligations under it shall be construed
and enforced in accordance with the laws of the State of Colorado.

                                      * * *

            By signature below, the undersigned officers of the Company hereby
certify that the foregoing is a true and correct copy of the 1996 Compensatory
Stock Option Plan of the Company.

DATED: October 10, 1996

                                            RISING SUN CAPITAL, LTD.

(SEAL)

                                            By  /s/  John D. Brasher Jr.
                                                ------------------------------
                                                     Authorized Officer

By /s/ Elisabeth M. Crosse
   ------------------------------------
       Secretary or Assistant Secretary

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                            RISING SUN CAPITAL, LTD.

                              --------------------

                         CERTIFICATION OF PLAN ADOPTION

                              --------------------

            I, the undersigned Secretary or assistant secretary of this
Corporation, hereby certify that the foregoing Compensatory Stock Option Plan of
this corporation was duly approved by the requisite number of holders of the
issued and outstanding common stock of this corporation as of the date below.

Date of Approval:  October 30, 1996

                                            X  /s/  Elisabeth M. Crosse
                                               ----------------------------
                                                    Signature

(SEAL)

                                       11<PAGE>

                                                                            4.3

                       WALL STREET STRATEGIES CORPORATION

                             1999 INCENTIVE PROGRAM

            The 1999 Incentive Program (the "Program") provides for the grant to
officers, directors and employees of Wall Street Strategies Corporation and its
direct and indirect subsidiaries (collectively, the "Company"), and certain
consultants to the Company, with certain rights to acquire shares of the
Company's common stock, par value $.001 per share (the "Common Stock"). The
Company believes that this Program will cause those persons to contribute
materially to the growth and success of the Company, thereby benefiting its
stockholders.

      1.    Administration.

            The Program shall be administered and interpreted by the Board of
Directors of the Company or by one or more Committees appointed by the Board of
Directors of the Company from among its members (the "Plan Administrator"). The
Board of Directors may appoint different Committees to handle different duties
under the Program. The Plan Administrator's decisions shall be final and
conclusive with respect to the interpretation and administration of the Program
and any Grant made under it.

      2.    Grants.

            Incentives under the Program shall consist of incentive stock
options, non-qualified stock options, stock appreciation rights in tandem with
stock options or freestanding, and restricted stock grants (any of the
foregoing, in any combination, collectively, "Grants"). All Grants shall be
subject to the terms and conditions set out herein and to such other terms and
conditions consistent with this Program as the Plan Administrator deems
appropriate. The Plan Administrator shall approve the form and provisions of
each Grant. Grants under a particular section of the Program need not be
uniform, and Grants under two or more sections may be combined in one
instrument.

      3.    Eligibility for Grants.

            Grants may be made to any employee, officer, key executive,
director, professional or administrative employee, consultant or advisor to the
Company or any subsidiary of the Company selected by the Plan Administrator to
receive Grants under the Program (persons so selected, the "Grantees").
Provided, that incentive stock options may only be granted to employees of the
Company.

      4.    Shares Available for Grant.

            (a) Shares Subject to Issuance or Transfer. Subject to adjustment as
provided in Section 4(b), the aggregate number of shares of Common Stock (the
"Shares") that may be issued or transferred under the Program is 5,000,000
Shares, plus, (i) any Shares which are forfeited under the Program or the
Company's 1996 Compensatory Stock Option Plan ( the "1996 Plan") after the
adoption of the Program by the Company's Board of Directors (the "Adoption
Date"); plus (ii) the number of Shares repurchased by the Company in the open
market and otherwise with an aggregate price no greater than the cash proceeds
received by the Company from the sale of Shares under the Program or the 1996
Plan; plus (iii) any Shares surrendered to the Company in payment of the

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exercise price of options issued under the Program or the 1996 Plan. However, no
award may be issued that would bring the total of all outstanding awards under
the Program to more than 15% of the total number of Shares of Common Stock of
the Company at the time outstanding. The Shares may be authorized but unissued
Shares or treasury Shares. The number of Shares available for Grants at any
given time shall be reduced by the aggregate of all Shares previously issued or
transferred pursuant to the Program or the 1996 Plan plus the aggregate of all
Shares which may become subject to issuance or transfer under then-outstanding
and then-currently exercisable Grants under the Program or the 1996 Plan. The
maximum number of Shares for which options and stock appreciation rights may be
granted under the Program to any person during any calendar year is 300,000
(subject to appropriate adjustment in the event of any changes in capitalization
of the Company).

            (b) Adjustments Upon Changes in Capitalization or Other Events. Upon
changes in the Common Stock of the Company by reason of a stock dividend, stock
split, reverse split, recapitalization, merger, consolidation, combination or
exchange of shares, separation, reorganization or liquidation, the number and
class of Shares available under the Program as to which Grants may be made (both
in the aggregate and to any one Grantee), the number and class of Shares under
each then-outstanding Stock Option and the Option Price per share of such
options, and the terms of stock appreciation rights shall be correspondingly
adjusted by the Plan Administrator, such adjustments to be made in the case of
outstanding Stock Options without change in the total price applicable to such
options. In the event of a merger, consolidation, combination, reorganization or
other transaction in which the Company will not be the surviving corporation, or
in which the Company becomes a wholly-owned subsidiary of the new corporation, a
Grantee of Stock Options under the Program shall be entitled to options on that
number of shares of stock in the new corporation which the Grantee would have
received had the Grantee exercised all of the unexercised options available to
the Grantee under the Program, whether or not then exercisable, at the instant
immediately prior to the effective date of such transaction, and, if such
unexercised options had related stock appreciation rights, the Grantee also will
receive new stock appreciation rights related to the new options. Thereafter,
adjustments as provided above shall relate to the options or stock appreciation
rights of the new corporation. Except as otherwise specifically provided in the
instrument of Grant, in the event of a Change in Control (as defined below),
merger, consolidation, combination, reorganization or other transaction in which
the shareholders of the Company will receive cash or securities (other than
Common Stock) or in the event that an offer is made to the holders of Common
Stock of the Company to sell or exchange such Common Stock for cash, securities
or stock of another corporation and such offer, if accepted, would result in the
offeror becoming the owner of (a) at least 50% of the outstanding Common Stock
of the Company or (b) such lesser percentage of the outstanding Common Stock
which the Plan Administrator in its sole discretion determines will materially
adversely affect the market value of the Common Stock after the tender or
exchange offer, the Plan Administrator shall have the right, but not the
obligation, in the exercise of its business judgment, prior to the shareholders'
vote on such transaction or prior to the expiration date (without extensions) of
the tender or exchange offer, (i) accelerate the time of exercise so that all
Stock Options and stock appreciation rights which are outstanding shall become
immediately exercisable in full, and all Restricted Stock Grants shall
immediately vest in full, without regard to any limitations of time, performance
or amount otherwise contained in the Program or in the instruments of Grant
and/or (ii) determine that the options and stock appreciation rights shall be
adjusted and make such adjustments by substituting for Common Stock of the
Company subject to options and stock appreciation rights, common stock of the
surviving corporation or offeror if such stock of such corporation is publicly
traded or, if such stock is not publicly traded, by substituting common stock of
a parent of the surviving corporation or offeror if the stock of such parent is
publicly traded, in which event the

                                       2
<PAGE>

aggregate option price shall remain the same and the number of shares subject to
outstanding grants shall be the number of shares which could have been purchased
on the closing day of such transaction or the expiration date of the offer with
the proceeds which would have been received by the Grantee if the option had
been exercised in full prior to such transaction or expiration date and the
Grantee had exchanged all of such shares in the transaction or sold or exchanged
all of such shares pursuant to the tender or exchange offer, and if any such
option has related stock appreciation rights, the stock appreciation rights
shall likewise be adjusted. For purposes of this Section 4(b), "Change in
Control" means (i) any "person", as such term is used in Section 13(d) and 14(d)
of the Securities Exchange Act of 1934, as amended (the "Exchange Act") (other
than the Company, any trustee or other fiduciary holding securities under an
employee benefit plan of the Company, or any corporation owned, directly or
indirectly, by the shareholders of the Company in substantially the same
proportion as their ownership of stock of the Company), is or becomes the
"beneficial owner" (as defined in Rule 13d-3 under the Exchange Act), directly
or indirectly, of securities of the Company representing 30% or more of the
combined voting power of the Company's then outstanding securities without the
approval of the Board of Directors of the Company; (ii) during any period of two
consecutive years, individuals who at the beginning of such period constitute
the Board, and any new director (other than a director designated by a person
who has entered into an agreement with the Company to effect a transaction
described in clause (i), (iii), or (iv) of this sentence) whose election by the
Board or nomination for election by the Company's shareholders was approved by a
vote of at least two-thirds (2/3) of the directors then still in office who
either were directors at the beginning of the period or whose election or
nomination for election was previously so approved cease for any reason to
constitute at least a majority thereof; (iii) the shareholders of the Company
approve a merger or consolidation of the Company with any other company, other
than (1) a merger or consolidation which 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) more than 50% of the combined voting power of the voting
securities of the Company or such surviving entity outstanding immediately after
such merger or consolidation or (2) a merger or consolidation effected to
implement a recapitalization of the Company (or similar transaction) in which no
"person" (as hereinabove defined) acquires more than 50% of the combined voting
power of the Company's then outstanding securities; or (iv) the shareholders of
the Company approve a plan of complete liquidation of the Company or an
agreement for the sale or disposition by the Company of all or substantially all
of the Company's assets and properties.

      5.    Stock Options.

            The Plan Administrator may grant options qualifying as incentive
stock options under the Internal Revenue Code of 1986, as amended ("Incentive
Stock Options"), or non-qualified options not entitled to special tax treatment
under Section 422 of the Internal Revenue Code of 1986 (the "Code"), as amended
(collectively, "Stock Options"). The following provisions of this Section 5 are
applicable to Stock Options:

            (a) Exercise of Option. A Grantee may exercise a Stock Option by
delivering to the Company a written notice of exercise stating the number of
shares to be purchased (the "Notice"), either with or without accompanying
payment of the exercise price per share of Common Stock to be purchased (the
"Option Price"). The Notice, once delivered, shall be irrevocable.

            (b) Satisfaction of Option Price. The Grantee shall pay the Option
Price (a) in cash or (b) with the Plan Administrator's permission, by tender,
either actually or by attestation, to

                                       3
<PAGE>

the Company of shares of Common Stock already owned by Grantee and registered in
his or her name or held for his or her benefit by a registered holder, having a
fair market value on the date of exercise equal to the Option Price, or (c) in
the discretion of the Plan Administrator, by a combination of methods of payment
specified in clauses (a) and (b). The Grantee shall pay the Option Price not
later than thirty (30) days after the date of a statement from the Company
following exercise setting forth the Option Price, Fair Market Value of Common
Stock on the exercise date, the number of shares of Common Stock that may be
delivered in payment of the Option Price, and the amount of withholding tax due,
if any. If the Grantee fails to pay the Option Price within the thirty (30) day
period, the Plan Administrator shall have the right to take whatever action it
deems appropriate, including voiding the option exercise. The Company shall not
issue or transfer shares of Common Stock upon exercise of a Stock Option until
the Option Price is fully paid. No shares of Common Stock may be tendered in
exercise of this Option if such shares were acquired by Optionee through the
exercise of an Incentive Stock Option, unless (a) such shares have been held by
Optionee for at least one (1) year, and (b) at least two (2) years have elapsed
since such Incentive Stock Option was granted. In addition to the foregoing, in
the sole discretion of the Plan Administrator, the Grantee may elect to effect a
"cashless exercise" of a Stock Option at any time when and to the extent the
Stock Option is exercisable, provided the then Fair Market Value of the Common
Stock exceeds the Option Price. If permitted by the Plan Administrator and, in
accordance with such requirements and procedures as the Plan Administrator may
require, the Grantee shall effect a cashless exercise of a Stock Option by
delivering to the Company a Notice electing such exercise, stating the number of
shares to be exercised on such cashless basis ("Cashless Shares"). The Notice,
once delivered, shall be irrevocable. The cashless exercise shall be deemed to
take place on the date of the Company's receipt thereof or such later date as
the Grantee specifies in writing in such Notice ("Cashless Exercise Date"). In
connection with any cashless exercise, the Company shall permit the Grantee to
satisfy the Option Price, in whole or in part, by withholding the number of
shares of the Stock Option to be purchased equal to (i) the Cashless Shares LESS
(ii) the number of shares equal to the quotient obtained by dividing (a) the
product of the Cashless Shares and the Option Price by (b) the Fair Market Value
(as defined in Section 9(h) herein) of a share of the Common Stock on the
Cashless Exercise Date, or if such date is not a trading day, on the preceding
trading day.

            (c) Share Withholding. With respect to any non-qualified option or
SAR (as defined below), the Plan Administrator may, in its discretion and
subject to such rules as the Plan Administrator may adopt, permit the Grantee to
satisfy, in whole or in part, any withholding tax obligation which may arise in
connection with the exercise of the non-qualified option or SAR by electing to
have the Company withhold shares of Common Stock having a Fair Market Value
equal to the amount of the withholding tax. Notwithstanding the foregoing, as a
condition of the Grant of any Stock Option or SAR to any officer or director of
the Company subject to the reporting requirements (a "Reporting Person") of
Section 16 promulgated under the Securities Exchange Act of 1934, as amended
(the "Exchange Act"), the Plan Administrator shall require, upon the exercise of
any Stock Option or SAR by any Reporting Person, at a time when the Company
shall be required to file periodic reports under Section 13 of the Exchange Act,
that the number of shares of Common Stock otherwise issuable upon the exercise
of such Stock Option or SAR shall be reduced by the number of shares of Common
Stock having an aggregate Fair Market Value equal to the amount of the Reporting
Person's liability for any and all taxes required by law to be withheld.

            (d) Price and Term. The Option Price per share, term and other
provisions of Stock Options granted under the Program shall be specified by the
Grant, as limited, in the case of Incentive Stock Options, by the provisions of
Section 5(e) below, if granted pursuant to such

                                       4
<PAGE>

Section. In addition, the Plan Administrator may prescribe such other conditions
as it may deem appropriate, which conditions shall be specified in the
instrument of Grant.

            (e) Limits on Incentive Stock Options. The aggregate fair market
value of the stock covered by Incentive Stock Options granted under the Program
or any other stock option plan of the Company or any subsidiary or parent of the
Company that become exercisable for the first time by any employee in any
calendar year shall not exceed $100,000. The aggregate Fair Market Value will be
determined at the time of grant. The period for exercise of an Incentive Stock
Option shall not exceed ten (10) years from the date of the Grant (or five years
if the Grantee is also a 10% stockholder). The Option Price at which Common
Stock may be purchased by the Grantee under an Incentive Stock Option shall be
the Fair Market Value (or 110% of the Fair Market Value if the Grantee is a 10%
stockholder) of the Common Stock on the date of the Grant. Incentive Stock
Options may only be granted to employees of the Company or any subsidiary or
parent of the Company. Incentive Stock Options by their terms shall not be
transferable by the Grantee other than by the laws of descent and distribution,
and shall be exercisable, during the lifetime of the Grantee, only by the
Grantee.

            (f) Restored Options. Stock Options granted under the Program may,
with the Plan Administrator's permission, include the right to acquire a
restored option (a "Restored Option"). If a Stock Option grant contains a
Restored Option feature and if a Grantee pays all or part of the Option Price of
such Stock Option with shares of Common Stock held by the Grantee, then upon
exercise of such Stock Option the Grantee shall be granted a Restored Option to
purchase, at the Fair Market Value of the Common Stock as of the date of the
grant of the Restored Option, the number of shares of Common Stock of the
Company equal to the sum of the number of whole shares used by the Grantee in
payment of the Option Price and the number of whole shares, if any, withheld by
the Company as payment for withholding taxes. A Restored Option may be exercised
between the date of grant and the date of expiration, which will be the same as
the date of expiration of the Stock Option to which such Restored Option is
related.

      6.    Stock Appreciation Right.

            The Plan Administrator may grant a Stock Appreciation Right ("SAR")
either independently or in conjunction with any Stock Option granted under the
Program. The following provisions are applicable to each SAR:

            (a) Options to Which Right Relates. Each SAR which is issued in
conjunction with a Stock Option shall specify the Stock Option to which the SAR
is related, together with the Option Price and number of option shares subject
to the SAR at the time of its grant.

            (b) Requirement of Employment. An SAR may be exercised only while
the Grantee is in the employment or consultancy of the Company, except that the
Plan Administrator may provide for partial or complete exceptions to this
requirement as it deems equitable.

            (c) Exercise. A Grantee may exercise an SAR in whole or in part by
delivering a notice of exercise to the Company, except that the Plan
Administrator may provide for partial or complete exceptions to this requirement
as it deems equitable.

            (d) Payment and Form of Settlement. If a Grantee exercises an SAR
which is issued in conjunction with a Stock Option, he shall receive the
aggregate of the excess of the fair market value of each share of Common Stock
with respect to which the SAR is being exercised

                                       5
<PAGE>

over the Option Price of each such share. Payment, in any event, may be made in
cash, Common Stock or a combination of the two, in the discretion of the Plan
Administrator. Fair Market Value shall be determined as of the date of exercise.

            (e) Expiration and Termination. Each SAR shall expire on a date
determined by the Plan Administrator at the time of grant. If a Stock Option is
exercised in whole or in part, any SAR related to the Shares purchased in
connection with such exercise shall terminate immediately.

      7.    Restricted Stock Grants.

            The Plan Administrator may issue or transfer shares of Common Stock
("Restricted Stock") to a Grantee under a Restricted Stock Grant. Shares of
Restricted Stock are subject to forfeiture unless and until specified employment
vesting and/or performance vesting conditions are met, as determined by the Plan
Administrator. Until the shares vest or are forfeited, as the case may be, the
Grantee shall be entitled to vote the shares and to receive any dividends paid.
The following provisions are applicable to Restricted Stock Grants:

            (a) Requirement of Employment. If the Grantee's employment
terminates prior to the fulfillment of the conditions for vesting of the
Restricted Stock, as set forth in the specific instrument of Grant, all shares
of Restricted Stock held by him or her and still subject to restriction will be
forfeited and must be returned immediately to the Company. However, the Plan
Administrator may provide for partial or complete exceptions to this requirement
as it deems equitable.

            (b) Restrictions of Transfer and Legend on Stock Certificate. Prior
to the fulfillment of the conditions for vesting, a Grantee may not sell,
assign, transfer, pledge, or otherwise dispose of the shares of Common Stock
except to a Successor Grantee under Section 9(a). Each certificate for shares
issued or transferred under a Restricted Stock Grant shall contain a legend
giving appropriate notice of the restrictions applicable to the Grant. The Plan
Administrator may, in its sole discretion, require that such certificates be
placed into escrow with the Company until vesting.

            (c) Lapse of Restrictions. All restrictions imposed under a
Restricted Stock Grant shall lapse upon the fulfillment of the conditions for
vesting set forth in the instrument of Grant provided that all of the conditions
stated in Sections 7(a) and (b) have been met as of the date of such lapse. The
Grantee shall then be entitled to have the legend removed from the certificate.

      8.    Amendment and Termination of the Program.

            (a) Amendment. The Administrator may from time to time amend, alter,
suspend or discontinue the Program, subject to any requirement of stockholder
approval required by applicable law, rule or regulation, including Section
162(m) of the Code or, if the Common Stock is then listed or admitted for
trading on any United States securities exchange or on the National Association
of Securities Dealers, Inc. Automated Quotation System ("NASDAQ"), any
requirement for stockholder approval required under the rules of such exchange
or NASDAQ, as the case may be; provided, however, that no amendment shall be
made without stockholder approval if such amendment would (1) increase the
maximum number of shares of Common Stock available for issuance under this
Program (subject to Section 4(b)), (2) reduce the minimum Option

                                       6
<PAGE>

Price in the case of an option or the base price in the case of an SAR, (3)
effect any change inconsistent with Section 422 of the Code or (4) extend the
term of this Program.

            (b) Termination of the Program. The Program shall terminate on the
tenth anniversary of its effective date unless terminated earlier by the Board
or unless extended by the Board.

            (c) Termination and Amendment of Outstanding Grants. A termination
or amendment of the Program that occurs after a Grant is made shall not result
in the termination or amendment of the Grant unless the Grantee consents or
unless the Plan Administrator acts under Section 9(d). The termination of the
Program shall not impair the power and authority of the Plan Administrator with
respect to outstanding Grants. Whether or not the Program has terminated, an
outstanding Grant may be terminated or amended under Section 9(d) or may be
amended by agreement of the Company and the Grantee on terms consistent with the
Program.

      9.    General Provisions.

            (a) Prohibitions Against Transfer. Only a Grantee or his or her
authorized representative may exercise rights under a Grant. Such persons may
not transfer those rights, except upon the express written consent of the
Company, which may be granted or denied in the Company's discretion. Except as
otherwise expressly provided herein or in the instrument of grant, when a
Grantee dies, the personal representative or other person entitled under a Grant
under the Program to succeed to the rights of the Grantee ("Successor Grantee")
may exercise the rights. A Successor Grantee must furnish proof satisfactory to
the Plan Administrator of his or her right to receive the Grant under the
Grantee's will or under the applicable laws of descent and distribution.

            (b) Suitable Grants. The Plan Administrator may make a Grant to an
employee of another corporation who becomes an Eligible Grantee by reason of a
corporate merger, consolidation, acquisition of stock or property, share
exchange, reorganization or liquidation involving the Company in substitution
for a stock option, stock appreciation right, performance award, or restricted
stock grant previously granted by such corporation (the "Original Incentives").
The terms and conditions of the substitute Grant may vary from the terms and
conditions required by the Program and from those of the Original Incentives.
The Plan Administrator shall prescribe the exact provisions of the substitute
Grants, preserving where possible the provisions of the Original Incentives.

            (c) Subsidiaries. The term "subsidiary" means a corporation in which
the Company owns directly or indirectly 50% or more of the voting power.

            (d) Compliance with Law. The Program, the exercise of Grants, and
the obligations of the Company to issue or transfer shares of Common Stock under
Grants shall be subject to all applicable laws and to approvals by any
governmental or regulatory agency as may be required. The Plan Administrator may
revoke any Grant if it is contrary to law or modify a Grant to bring it into
compliance with any valid and mandatory government regulation. The Plan
Administrator may also adopt rules regarding the withholding of taxes on payment
to Grantees.

            (e) Ownership of Stock. A Grantee or Successor Grantee shall have no
rights as a stockholder of the Company with respect to any Shares covered by a
Grant until the Shares are issued or transferred to the Grantee or Successor
Grantee on the Company's books.

                                       7
<PAGE>

            (f) No Right to Employment. The Program and the Grants under it
shall not confer upon any Grantee the right to continue in the employment of the
Company or affect in any way the right of the Company to terminate the
employment of a Grantee at any time.

            (g) Effective Date of the Program. The Program shall become
effective upon its approval by the Company's stockholders under applicable law
and regulatory requirements. Grants may be made prior to such approval but no
Grant may be exercised until such approval is obtained.

            (h) Fair Market Value. For the purposes of the Program, the term
"Fair Market Value" means, as of any date, the closing price of a share of
Common Stock of the Company on such date. The closing price shall be (i) if the
Common Stock is then listed or admitted for trading on any national securities
exchange, or if not so listed or admitted for trading, is listed or admitted for
trading on NASDAQ, the last sale price of the Common Stock, regular way, or the
mean of the bid and asked prices thereof for any trading day on which no such
sale occurred, in each case as officially reported on the principal securities
exchange on which the Common Stock is listed or admitted for trading or on
NASDAQ, as the case may be, or (ii) if not so listed or admitted for trading on
a national securities exchange or NASDAQ, the mean between the closing high bid
and low asked quotations for the Common Stock in the over-the-counter market as
reported by NASDAQ, or any similar system for the automated dissemination of
securities prices then in common use, if so quoted, as reported by any member
firm of the New York Stock Exchange selected by the Company; provided, however,
that if, by reason of extended or continuous trading hours on any exchange or in
any market or for any other reason, the time, with respect to any trading day,
of the close of trading for the purpose of determining the "last sale price" or
the "closing" bid and asked prices is not objectively determinable, the time on
such trading day used for the purpose of reporting any compilation of last sale
prices or closing bid and asked prices in The Wall Street Journal shall be the
time on such trading day as of which the "last sale price" or "closing" bid and
asked prices are determined for purposes of this definition. If the Common Stock
is quoted on a national securities or central market system in lieu of a market
or quotation system described above, the closing price shall be determined in
the manner set forth in clause (i) of the preceding sentence if actual
transaction are reported, and in the manner set forth in clause (ii) of the
preceding sentence if bid and asked quotations are reported but actual
transactions are not. If on the date in question, there is no exchange or
over-the-counter market for the Common Stock, the "fair market value" of such
Common Stock shall be determined by the Plan Administrator acting in good faith.

            (i) Application of Funds. The proceeds received by the Company from
the issuance of Grants pursuant to the Program will be used for general
corporate purposes.

            (j) No Obligation to Exercise Option. The granting of an option to
any Grantee under the Program shall impose no obligation upon such Grantee to
exercise such option.

            (k) Severability. If any provision of the Program, or any term or
condition of any Grant granted or form executed or to be executed thereunder, or
any application thereof to any person or circumstances is invalid, such
provision, term, condition or application shall to that extent be void (or, in
the discretion of the Plan Administrator, such provision, term or condition may
be amended so as to avoid such invalidity or failure), and shall not affect
other provisions, terms or conditions or applications thereof, and to this
extent such provisions, terms and conditions are severable.

                                       8
<PAGE>

            (l) Instrument of Grant. Each Grant under this Program shall be
evidenced by an agreement (i.e., an instrument of Grant) setting forth the terms
and conditions applicable to such Grant. No Grant shall be valid until an
agreement is executed by the Company and the recipient of such award and, upon
execution by each party and delivery of the agreement to the Company, such award
shall be effective as of the effective date set forth in the Agreement.

            (m) Restricted Shares. Each award made hereunder shall be subject to
the requirement that if at any time the Company determines that the listing,
registration or qualification of the shares of Common Stock subject to such
award upon any securities exchange or under any law, or the consent or approval
of any governmental body, or the taking of any other action is necessary or
desirable as a condition of, or in connection with, the delivery of shares
thereunder, such shares shall not be delivered unless such listing,
registration, qualification, consent, approval or other action shall have been
effected or obtained, free of any conditions not acceptable to the Company. The
Company may require that certificates evidencing shares of Common Stock
delivered pursuant to any award made hereunder bear a legend indicating that the
sale, transfer or other disposition thereof by the holder is prohibited except
in compliance with the Securities Act of 1933, as amended, and the rules and
regulations thereunder.

            (n) Program Controls. In the case of any conflict or inconsistency
between the terms of this Program and the terms of any instrument of Grant, the
terms of this Program will control, unless the instrument of grant expressly
provides that the terms of such instrument of grant will control.

                                       9

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