Document:

EXHIBIT 10.4  

EMPLOYMENT AGREEMENT 

        THIS
AGREEMENT is effective March 1, 2005 and replaces the Employment Agreement entered
into on February 1, 2004. 

BETWEEN: 

	  	
THE
NEPTUNE SOCIETY, INC. a Florida corporation having its offices at 4312 Woodman Avenue,
Third Floor, Sherman Oaks, CA 91423;  

	  	
(the
“Company”)

AND: 

	  	
GARY
I. HARRIS, an individual having his residence at 1001 S. Flagler Drive, Apt #302, West
Palm Beach, Florida, 33401-6522  

	  	
(the
“Employee”)

        WHEREAS,
the Company wishes to obtain the services of the Employee, and the Employee is willing to
provide his service to the Company upon the terms and conditions set forth in this
Agreement. 

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

CONTRACT FOR SERVICES  

     1.    
          The Company hereby engages the Employee to act as the National Sales Manager of
          the Company. The Employee shall perform all duties incident to such position of
          National Sales Manager and other duties as may reasonably be required from time
          to time by the C.E.O., C.O.O. or President of the Company. 

     2.    
          The Employee shall provide the services at the time and in the manner set forth
          herein. The Employee shall perform his duties out of the Sherman Oaks,
          California office or Florida office of the Company, but the Company may, at its
          discretion, direct that the duties be provided on occasion in other locations.
          The Employee shall perform his duties as long as a suitable work permit is in
          effect from the appropriate governing authorities. 

VACATION  

     3.    
          Under this Agreement, the Employee is entitled to four weeks vacation per year. 

FEES AND EXPENSES  

4.1     In consideration of the Employee
providing his services as National Sales Manager, the Company shall pay to the Employee, a
fee, plus applicable taxes (if any), of US $75,000 annually. Such compensation is to be
paid monthly. The Employee will also be paid an override of $10 on each Pre-Need Contract
sold. During the term of this Agreement, the Employee will be provided with a vehicle
which is paid for and insured by the Company. The lease rate on the automobile is capped
at $1,000 per month, any overage will be the responsibility of the Employee. 

4.2      The Company shall provide
directly to the Employee, at no cost, vehicle parking at the office site and medical or
health benefits. The Employee will be directly responsible for all necessary travel, auto
and any other expenses incurred by the Employee in connection with the provision of the
services 

hereunder, however, expenses required
to be paid by the Company for specifically required Company work, the Employee shall
furnish statements and receipts as a requirement for reimbursement. 

	  	
(a)
                         Business and Travel Expenses. The
Company shall provide the Employee with a                     monthly business and travel
allowance of no less than $1,000. The Company shall                     promptly
reimburse the Employee for all business, travel and entertainment
                    expenses.  

	  	
(b)
                         Entertainment Expenses. The Company
shall provide the Employee with a monthly                     business and travel
allowance of no less than $1,000.  

	  	
(c)
                         Annual Bonus. In addition, for each
calendar year that this agreement shall                     remain in effect beginning
with January 1, 2005 and conditioned on the Employee                     being employed
by the Company on December 31st of the applicable                     year,
the Employee can earn a bonus of up to a maximum of 10% of the
                    Employee’s annual salary and sales overrides, net of
reimbursement and car                     expenses (the “Annual Bonus”). The
Annual Bonus will be based on the                     achievement of yearly goals to be
set by the Board of Directors on or before                     December 31st of
each year. The Annual Bonus, if any, shall be paid                     to the Employee on
or before March 31st of the calendar year                     following the
year in which the goals are achieved even if the Employee is no
                    longer employed by the Company on March 31st. For the
calendar year                     2005, the goals set by the Board of Directors and the
manner of calculating the                     Annual Bonus are attached hereto as
Appendix A.  

4.3     Stock Options. Employee shall
retain the 30,000 options granted pursuant to paragraph 4.3 of the employment agreement
dated February 1, 2004 with an exercise price of $0.70 US per share, exercisable after
February 1, 2005. However, if any of these options are exercised, the options will not be
replaced by the Company. If the options are not exercised by Employee on or before May 31,
2008, said options shall lapse. For avoidance of doubt, the last sentence of paragraph 4.3
of the employment agreement dated February 1, 2004 will have no further force or effect. 

4.4     Long Term Incentive. 

	  	
(1)
              For purposes of this paragraph, the capitalized
terms shall have the meanings           set forth below:  

	  	
(a)
               “EBITDA” means Earnings Before
Interest, Taxes, Depreciation and           Amortization, calculated in accordance with
U.S. Generally Accepted Accounting           Principles. However, extraordinary or
non-recurring expenses such as costs           associated with the opening of a new
office shall not be included in the EBITDA           for purposes of this paragraph.  

	  	
(b)
               “Termination Date” means the date on
which Employee’s employment           terminates or the date on which this Agreement
expires.  

	  	
(c)
               “Employment Period” means the period
of time between the Effective           Date of this Agreement and the Termination Date.  

	  	
(d)
               “Value” means EBITDA for the fiscal
year ended immediately prior to           the Termination Date, multiplied by 8.  

	  	
(e)
               “Base Value” means EBITDA for the year
ended December 31, 2004,           multiplied by 8. For purposes of this Agreement,
EBITDA for the year ended           December 31, 2004 is deemed to be $3,125,000, and
Base Value is deemed to be           $25,000,000.  

	  	
(f)
               “Increased Value” means the positive
difference between Value and           Base Value.  

	  	
(2)
                         In addition to the annual compensation
set forth in paragraph 4.1, Employee                     shall earn a one-time bonus
equal to .75% of the Increased Value (the                     “Bonus Amount”).
The Bonus Amount shall be paid in full within ninety                     (90) days of the
Termination Date. For purposes of example only, in the event                     the
Termination Date is February 28, 2008, and EBITDA for the fiscal year ended
                    immediately prior to February 28, 2008 is $6,000,000, Employee’s
bonus                     shall be equal to $172,500, i.e., [($48,000,000-$25,000,000) x
..75% = $23,000,000 x .75% = $172,500]  

	  	
(3)
                         No Bonus Amount shall be earned by
Employee or be payable hereunder in the                     event that:  

	  	
(a)
              Employee is terminated for cause; or  

	  	
(b)
               During the Employment Period, the Value of the
Company has not increased by a           minimum of 15% per year (as averaged over the
Employment Period).  

CONFIDENTIAL INFORMATION  

     5.    
          The Employee shall well and faithfully provide the service to the Company, and
          use his best efforts to promote the interest thereof and shall not disclose
          (either during the term of this Agreement or at any time thereafter) the private
          affairs of the Company or any trade secret of the Company, to any persons other
          than the Management of the Company, or as required in the normal course of
          business and shall not use (either during the continuance of this Agreement or
          at any time thereafter) for his own purposes, or for any purposes other than
          those of the Company, any information he may acquire with respect to the
          Company’s affairs. The Employee further agrees to execute such further and
          other agreements concerning the secrecy of the affairs of the Company or of any
          companies with which the Company is affiliated or associated, as the Management
          of the Company shall reasonably request. Furthermore, without restricting the
          generality of the foregoing, the Employee shall not either during the term of
          this Agreement or any time thereafter, directly or indirectly divulge to any
          person, firm or corporation: 

	  	
(a)
                         any intellectual property, proprietary
information, know-how, trade secrets,                     processes, product
specifications, new product information or methods of doing                     business
acquired in the course of providing the services hereunder;  

	  	
(b)
                         any information with respect of
Company personnel or organization, or any of                     the financial affairs or
business plans of the Company; or  

	  	
(c)
                         any information in respect of Company
pricing policies, sales statistics, sales                     and marketing plans and
strategies, profits, costs, or sourcing of clients.  

TERM OF AGREEMENT  

     6.    
          This Agreement shall become effective on the 1st day of March, 2005, and shall
          continue until February 28, 2008 unless terminated upon mutual consent of the
          Employee and the Company, or until termination by the Employee or the Company in
          accordance with Sections 7 or 8, whichever is earlier. 

BREACH OF AGREEMENT  

     7.    
          Without prejudice to any remedy the Company may have against the Employee for
          any breach or non-performance of this Agreement, the Company may terminate this
          Agreement, subject to Section 11, for breach by the Employee at any time
          effective immediately and without notice and without any payment for any
          compensation either by way of anticipated earnings or damage of any kind to him
          whatsoever, save and except in respect of fees payable to the date of such
          termination. For the purposes of this paragraph, any one of the following events
          shall constitute breach of this Agreement sufficient for 

termination, provided however, that
the following events shall not constitute the only reasons for termination: 

	  	
(a)
                         being guilty of any dishonesty or
gross neglect in the provision of the                     services hereunder; or  

	  	
(b)
                         being convicted of any criminal
offense, other than an offense which in the                     reasonable opinion of the
Company does not affect his position as a                     representative of the
Company; or  

	  	
(c)
                         becoming bankrupt or making any
arrangement or composition with his creditors;                     or  

	  	
(d)
                         alcoholism or drug addiction of the
Employee which impairs his ability to                     provide the services required
hereunder; or  

	  	
(e)
                         excessive and unreasonable absence of
the Employee from the performance of the                     services for any reason
other than for absence or incapacity specifically                     allowed hereunder.  

	  	
(F)
                          The breach of any clause or term,
including but not limited to Section 6 of                     this Agreement and the
attached Addendum (if any) to this Agreement  

TERMINATION  

8.1     The Employee shall be entitled to
terminate this Agreement, at any time by giving 4 weeks notice in writing to the CEO or
President of the Company. 

8.2     The Company shall be entitled to
terminate this Agreement at any time without cause by giving Employee four (4) weeks
notice in writing of the termination. In the event that Employee’s employment is
terminated without cause, the Company shall pay to Employee (i) any salary and accrued
vacation pay earned but unpaid as of the date of termination; (ii) a severance payment in
an amount equal to six months of the salary set forth in paragraph 4.1; (iii) the Bonus
Amount; and (iv) any Annual Bonus earned by the Employee but unpaid on the date of
termination. Items (i) and (ii) shall be paid on the date of termination. Item (iii) shall
be paid within ninety (90) days after the date of termination. Item (iv) shall be paid on
or before March 31st. The Company shall have no further obligation to Employee
hereunder. Employee acknowledges and agrees that the payments set forth herein constitute
liquidated damages for termination of his employment without cause and shall be
Employee’s sole and exclusive remedy. 

OWNERSHIP AND USE OF
WORK PRODUCTS  

9.1     The Employee agrees that any work
product produced by the Employee in furtherance of the business of the Company either
developed solely by the Employee or jointly with any other party will be the sole and
exclusive property of the Company. 

9.2      The Company acknowledges that
general knowledge and experience including general techniques, concepts, methods and
formulae not developed for the Company’s specific application or work gained by the
Employee prior to or in the course of his association with the Company, may be used by the
Employee at any time prior to, during or subsequent to his association with the Company,
unless a specific agreement to the contrary is entered into by the Employee and the
Company. 

9.3      This Agreement does not apply to
general techniques, formulae, concepts or method for which no equipment, supplies,
facility or other resources or trade secret information of the Company was used and which
was developed entirely on the Employee’s own time unless such general techniques,
formulae, concepts or method relates directly to the actual or specifically targeted
business of the Company. 

9.4      At any and all times, either
during the term of this Agreement or after termination hereof, the Employee will promptly,
on the request of the Company, perform all such reasonable acts and execute and deliver
all such documents that may be necessary to vest in the Company the entire right, title
and interest in and to any such work products determined, by the Company, to be the
exclusive property of the Company. Should any such services be rendered after expiration
or termination of this Agreement, a reasonable fee, mutually agreed upon by the Employee
and the Company, will be paid to the Employee on a per diem basis in addition to
reasonable expenses incurred as a result of rendering such services. 

RETURN OF PROPERTY  

     10.    
          In the event of termination of this Agreement, the Employee agrees to return to
          the Company any property, which may be in the possession or control of the
          Employee. 

SURVIVAL  

     11.    
          Notwithstanding the termination of this Agreement for any reason whatsoever the
          provisions of Section 5, 9, and 10 hereof and any other provision of this
          Agreement necessary to give efficacy thereto shall continue in full force and
          effect following such termination. 

NOTICE 

     12.    
          Any notice or other communication (each a “Communication”) to be given
          in connection with this Agreement shall be given in writing and will be given by
          personal delivery addressed as follows: 

	  	TO: 	  	
The Neptune Society               

4312 Woodman Avenue, Third Floor  

Sherman Oaks, CA 91423            

Attention: President
 

	  	
AND TO: 	  	
Gary I. Harris

1001 S. Flagler Drive, #302

West Palm Beach, FL 33401-6522
 

or at such other address as shall
have been designated by Communication by either party to the other. Any Communication
shall be conclusively deemed to have been received on the date of delivery. If the party
giving any Communication knows or ought reasonably to know of any actual or threatened
interruptions of the mails, any such Communication shall not be sent by mail but shall be
given by personal delivery. 

ENTIRE AGREEMENT  

     13.    
          This Agreement constitutes and expresses the whole agreement of the parties
          hereto with reference to the services of the Employee by the Company, and with
          reference to any of the matters or things herein provided for, or hereinbefore
          discussed or mentioned with reference to such services; all promises,
          representations, and understandings relative thereto being merged herein. 

AMENDMENTS AND WAIVERS  

     14.    
          No amendment of this Agreement shall be valid or binding unless set forth in
          writing and duly executed by both parties hereto. No waiver or any breach of any
          provision of this Agreement shall be effective or binding unless made in writing
          and signed by the party purporting to give the same and, unless otherwise
          provided in the written waiver, shall be limited to the specific breach waived. 

BENEFIT OF AGREEMENT  

     15.    
          The provisions of this Agreement shall enure to the benefit of and be binding
          upon the legal personal representatives of the Employee and the successors and
          assigns of the Employee and the Company. 

SEVERABILITY  

     16.    
          If any provision of this Agreement is deemed to be void or unenforceable, in
          whole or in part, it shall not be deemed to affect or impair the validity of any
          other provision of this Agreement, and each and every section, subsection and
          provision of this Agreement is hereby declared and agreed to be severable from
          each other and every other section, subsection or provision hereof and to
          constitute separate and distinct covenants. The Employee hereby agrees that all
          restrictions herein are reasonable and valid. 

     17.    
          This Agreement shall be governed by and construed in accordance with the laws of
          the State of California. The Company and the Employee hereby irrevocably consent
          to the jurisdiction of the courts of the State of California. 

COPY OF AGREEMENT  

     18.    
          The Employee hereby acknowledges receipt of a copy of this Agreement duly signed
          by the Company. 

NUMBER AND GENDER  

     19.    
          Wherever the singular is used in this Agreement it is deemed to include the
          plural and wherever the masculine is used it is deemed to include the feminine
          or body politic or corporate where the context or the parties so require. 

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

	
THE NEPTUNE SOCIETY, INC. 	
EMPLOYEE  

	
            
            
            
            

Authorized Signatory 	
            
            
            
            

Gary I. Harris

	
            
            
            
            

Witness	
 

	
            
            
            
            

Name	
 

	
            
            
            
            

Address	
 

Appendix A 

        The
Annual Bonus shall be determined by multiplying the Gross Bonus Amount by the Bonus
Percentage. 

A.    The Bonus Percentage. 

        The
Board of Directors has established five goals to be achieved during the calendar year
2005. Those goals are: 

	  	1. 	  	Generate
$28 million in gross revenue;  

	  	2.  	  	Perform
2,692 at-need cases and           generate$7 million in total services revenue;  

	  	3.  	  	Sell
20,000 new pre-need           contracts and generate $19.95 million in pre-need revenue;  

	  	4.  	  	Achieve
$1 million           in net cash flow from operations and $2.5 million in EBITDA; and  

	  	5.  	  	Open
eight           (8) new locations.  

        For
each one of the above five goals that is achieved by the Company as of the end of the 2005
calendar year, the Employee shall be entitled to 20% of the Gross Bonus Amount as
calculated below (the “Bonus Percentage”). For purposes of example only, if the
Company achieves only one of the above five goals, the Bonus Percentage would be 20%; if
the Company achieves three of the above five goals, the Bonus Percentage would be 60%. 

B.     Bonus Amount
Calculation Example. 

        If
the annual salary is $200,000, the Gross Bonus Amount would be $20,000. If the Bonus is
60%, the Annual Bonus would be $12,000.EXHIBIT 10.1

                                 INTERLAND, INC.
                          Director Compensation Policy

Introduction
------------
This Policy will be effective June 1, 2005 for the fiscal  quarter  beginning on
that  date.  This  Policy  supersedes  any  prior  policies  pertaining  to  the
compensation of Directors.

Periodic Review
---------------
The  compensation  terms set forth in this  Policy are based  upon  compensation
surveys  and  other  criteria  reviewed  and  recommended  by  the  Compensation
Committee in accordance with its Charter. The Compensation  Committee will, from
time to time, review this Policy against market information and other applicable
criteria  pursuant  to its  Charter  and  suggest  to the Board any  appropriate
changes.

Annual Fee
----------
The Company  will pay each  Non-Employee  Director a fee of $25,000  each fiscal
year.  Directors who are employed on a salaried basis by the Company will not be
entitled  to such fee.  Non-Employee  Directors  who serve  less than a complete
fiscal year will be paid a pro-rated  portion of this annual fee, based upon the
number of months  served  during the fiscal  year.  This annual fee  compensates
Non-Employee  Directors for all of their time and efforts  incurred on behalf of
the  Company in their  capacity as members of the Board of  Directors  for up to
four  face-to-face  meetings of the Board and up to four telephonic  meetings of
the Board, as well as for service on any committees of the Board.

Excess Meetings Fee
-------------------
For each meeting  attended by a  Non-Employee  Director  during a fiscal year in
excess of four face-to-face  meetings and four telephonic meetings,  the Company
will pay the  Non-Employee  Director  $1,000  for each  additional  face-to-face
meeting and $500 for each telephonic meeting.

Stock Options
-------------
The Company will grant each Non-Employee Director stock options for the purchase
of 10,000 shares of the  Company"s  common stock for each fiscal year of service
beginning  with the 2006 fiscal year.  The Company will grant each  Non-Employee
Director stock options for the purchase of 20,000 shares of the Company"s common
stock for the 2005 fiscal year.  Options for the 2005 fiscal year will be issued
on the effective  date of this Policy.  Options for each fiscal year  thereafter
will be issued on the first day of the fiscal year.

Audit and Compensation Committee Chairs
---------------------------------------
If the Chair of the Audit Committee is a Non-Employee Director, the Company will
pay the Chair of the Audit  Committee an additional  $5,000 for each fiscal year
of service.  The Company  will pay the Chair of the  Compensation  Committee  an
additional $5,000 for each fiscal year of service.

<PAGE>

Chairman of the Board
---------------------
If the Chairman of the Board is a  Non-Employee  Director,  the Company will (a)
pay the  Chairman  $10,000  for each  fiscal  year of service  and (b) grant the
Chairman  additional  options for the purchase of 12,000 shares of the Company"s
common stock for each fiscal year of service.

Expenses
--------
The Company will  reimburse  each Director his or her  reasonable  and necessary
travel,  lodging and related  expenses in connection with attendance at meetings
of the  Board of  Directors  and other  efforts  on  behalf  of the  Company  in
accordance with the Company"s policy for employee expense reimbursement.

Timing of Payments
------------------
The Company will reimburse  Directors for expenses promptly after the completion
of appropriate expense reimbursement documentation. All of payments contemplated
by this Policy will be paid in arrears on a fiscal quarter basis.

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00083-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00083-of-00352.parquet"}]]