Document:

Exhibit 10.24

                             CIRILIUM HOLDINGS, INC.
                            2004 STOCK INCENTIVE PLAN

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                             CIRILIUM HOLDINGS, INC.
                            2004 STOCK INCENTIVE PLAN

                                    ARTICLE I

                                    GENERAL

1.1   Purpose

      The purpose of Cirilium  Holdings,  Inc. 2004 Stock  Incentive  Plan is to
attract,   retain  and  motivate  officers,   directors,   employees  (including
prospective employees),  consultants and others who may perform services for the
Firm, to compensate  them for their  contributions  to the long-term  growth and
profits of the Firm, and to encourage them to acquire a proprietary  interest in
the success of the Firm.

1.2   Definitions of Certain Terms

      1.2.1 "Award" means an award made pursuant to the Plan.

      1.2.2 "Award  Agreement" means the written document by which each Award is
      evidenced.

      1.2.3 "Board" means the Board of Directors of Cirilium Holdings Inc.

      1.2.4  "Certificate"  means  a stock  certificate  (or  other  appropriate
      document or evidence of ownership)  representing shares of Common Stock of
      Cirilium Holdings Inc.

      1.2.5 "Code" means the Internal Revenue Code of 1986, as amended from time
      to time, and the applicable rulings and regulations thereunder.

      1.2.6 "Committee" means the committee appointed by the Board to administer
      the Plan pursuant to Section 1.3.

      1.2.7 "Common  Stock" means common stock of Cirilium  Holdings  Inc.,  par
      value $0.001 per share.

      1.2.8 "Employment" means a grantee's performance of services for the Firm,
      as determined by the Committee.  The terms  "employ" and "employed"  shall
      have their correlative meaning.

      1.2.9 "Exchange Act" means the Securities Exchange Act of 1934, as amended
      from time to time, and the applicable rules and regulations thereunder.

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      1.2.10 "Fair Market Value" means,  with respect to a share of Common Stock
      on any day,  the fair market  value as  determined  in  accordance  with a
      valuation methodology approved by the Committee.

      1.2.11  "Firm"  means  Cirilium  Holdings  Inc. and its  subsidiaries  and
      affiliates.

      1.2.12  "Cirilium  Holdings  Inc." means Cirilium  Holdings,  Inc. and any
      successor thereto.

      1.2.13  "Incentive  Stock  Option"  means an Option  that is  intended  to
      qualify for special federal income tax treatment  pursuant to Sections 421
      and 422 of the  Code,  as now  constituted  or  subsequently  amended,  or
      pursuant to a successor  provision of the Code, and which is so designated
      in the applicable Award Agreement.

      1.2.14  "Nonqualified  Stock  Option"  means  an  Option  that  is  not an
      Incentive Stock Option.

      1.2.15  "Option" means an Incentive  Stock Option or a Nonqualified  Stock
      Option or both, as the context requires.

      1.2.16 "Plan" means Cirilium Holdings,  Inc. 2004 Stock Incentive Plan, as
      described herein and as hereafter amended from time to time.

1.3   Administration

      1.3.1  Subject  to Section  1.3.4,  the Plan  shall be  administered  by a
committee  appointed by the Board whose  members  shall serve at the pleasure of
the Board. To the extent required for transactions under the Plan to qualify for
the exemptions  available under Rule 16b-3  promulgated  under the Exchange Act,
all actions  relating to Awards to persons subject to Section 16 of the Exchange
Act may be taken by the  Board  or a  committee  or  subcommittee  of the  Board
composed  of two or more  members,  each of  whom is a  "non-employee  director"
within the  meaning of  Exchange  Act Rule  16b-3.  To the extent  required  for
compensation  realized  from Awards under the Plan to be  deductible by Cirilium
Holdings Inc. pursuant to Section 162(m) of the Code, such Awards may be granted
by a committee or  subcommittee  of the Board  composed of two or more  members,
each of whom is an "outside director" within the meaning of Code Section 162(m).

      1.3.2 The Committee shall have complete control over the administration of
the Plan and shall have the  authority in its  discretion to (a) exercise all of
the powers granted to it under the Plan,  (b) construe,  interpret and implement
the Plan and any Award  Agreements,  (c) prescribe,  amend and rescind rules and
regulations  relating to the Plan, including rules governing its own operations,
(d) make all  determinations  necessary or advisable in administering  the Plan,
(e) correct any defect,  supply any omission and reconcile any  inconsistency in
the Plan,  (f) amend the Plan to reflect  changes in applicable  law (whether or
not the  rights  of the  grantee  of any Award are  adversely  affected,  unless
otherwise  provided in such grantee's  Award  Agreement),  (g) unless  otherwise
provided in an Award  Agreement,  amend any  outstanding  Award Agreement in any
respect,  whether or not the rights of the  grantee of such Award are  adversely
affected,  including,  without  limitation,  to accelerate  the time or times at
which the Award becomes vested, unrestricted or may be exercised, waive or amend
any goals,  restrictions  or conditions  set forth in such Award  Agreement,  or
impose  new  goals,  restrictions  and  conditions,  or  reflect a change in the
grantee's  circumstances  (e.g., a change to part-time employment status), or to
permit  Cirilium  Holdings Inc. to utilize the  pooling-of-interests  accounting
method and (h) determine  whether,  to what extent and under what  circumstances
and method or methods  (1) Awards may be (A)  settled in cash,  shares of Common
Stock,  other securities,  other Awards or other property,  (B) exercised or (C)
canceled,  forfeited or suspended, (2) shares of Common Stock, other securities,
other Awards or other  property,  and other  amounts  payable with respect to an
Award may be deferred  either  automatically  or at the  election of the grantee
thereof or of the Committee,  (3) loans (whether or not secured by Common Stock)
may be  extended  by the Firm with  respect  to any Awards and (4) Awards may be
settled by Cirilium  Holdings Inc., any of its subsidiaries or affiliates or any
of its or their designees.

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      1.3.3  Actions of the  Committee may be taken by the vote of a majority of
its  members.  Any  action  may be taken by a  written  instrument  signed  by a
majority  of the  Committee  members,  and  action  so  taken  shall be fully as
effective as if it had been taken by a vote at a meeting.  The  determination of
the Committee on all matters  relating to the Plan or any Award  Agreement shall
be final,  binding and conclusive.  The Committee may allocate among its members
and  delegate  to any  person  who is not a member of the  Committee  any of its
administrative responsibilities.

      1.3.4 Notwithstanding anything to the contrary contained herein: (a) until
the  Board  shall  appoint  the  members  of the  Committee,  the Plan  shall be
administered by the Board and (b) the Board may, in its sole discretion,  at any
time and from time to time,  grant Awards or  administer  the Plan. In either of
the  foregoing   events,   the  Board  shall  have  all  of  the  authority  and
responsibility granted to the Committee herein.

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      1.3.5 No member of the Board or the  Committee or any employee of the Firm
shall be liable for any action or determination  made in good faith with respect
to the Plan or any Award  thereunder.  Each such person shall be indemnified and
held  harmless  by  Cirilium  Holdings  Inc.  against  and from any loss,  cost,
liability,  or expense  that may be imposed  upon or  incurred by such person in
connection  with or resulting from any action,  suit or proceeding to which such
person may be a party or in which such  person may be  involved by reason of any
action taken or failure to act under the Plan or any Award Agreement and against
and from any and all amounts paid by such person,  with Cirilium Holdings Inc.'s
approval,  in settlement  thereof, or paid by such person in satisfaction of any
judgment in any such action,  suit or proceeding  against such person,  provided
that Cirilium Holdings Inc. shall have the right, at its own expense,  to assume
and  defend  the  same.  The  foregoing  right of  indemnification  shall not be
available  to a person  to the  extent  that a final  judgment  or  other  final
adjudication  binding upon such person establishes that the acts or omissions of
such person giving rise to the indemnification claim resulted from such person's
bad faith,  fraud or willful  criminal act or omission.  The foregoing  right of
indemnification shall not be exclusive of any other rights of indemnification to
which such persons may be entitled under Cirilium Holdings Inc.'s Certificate of
Incorporation  or Bylaws,  as a matter of law, or otherwise,  or any other power
that  Cirilium  Holdings  Inc. may have to  indemnify  such persons or hold them
harmless.

1.4   Persons Eligible for Awards

      Awards under the Plan may be made to such officers,  directors,  employees
(including  prospective  employees),  consultants and other  individuals who may
perform services for the Firm, as the Committee may select.

1.5   Types of Awards Under Plan

      Awards  may be made under the Plan in the form of (a)  Options,  (b) stock
appreciation  rights, (c) dividend  equivalent rights, (d) restricted stock, (e)
restricted stock units and (f) other equity-based or equity-related Awards which
the Committee  determines to be consistent  with the purpose of the Plan and the
interests of the Firm. No Incentive  Stock Option (other than an Incentive Stock
Option that may be assumed or issued by  Cirilium  Holdings  Inc. in  connection
with a transaction  to which Section  424(a) of the Code applies) may be granted
to a person who is not eligible to receive an  Incentive  Stock Option under the
Code.

1.6   Shares Available for Awards

      1.6.1 Total shares  available.  Subject to adjustment  pursuant to Section
1.6.2,  the  total  number of shares  of  Common  Stock  which may be  delivered
pursuant to Awards  granted  under the Plan  through  Cirilium  Holdings  Inc.'s
fiscal year ending in 2004 shall not exceed three million shares and pursuant to
Awards granted in each fiscal year thereafter shall not exceed ten percent (10%)
of the issued and outstanding shares of Common Stock,  determined as of the last
day of the immediately  preceding fiscal year, increased by the number of shares
available for Awards in previous  fiscal years but not covered by Awards granted
in such years.  If, after the effective date of the Plan, any Award is forfeited
or otherwise  terminates or is canceled without the delivery of shares of Common
Stock,  shares of Common  Stock are  surrendered  or withheld  from any Award to
satisfy a grantee's income tax or other  withholding  obligations,  or shares of
Common Stock owned by a grantee are  tendered to pay the  exercise  price of any
Award  granted  under the  Plan,  then the  shares  covered  by such  forfeited,
terminated  or  canceled  Award  or which  are  equal to the  number  of  shares
surrendered,  withheld or tendered  shall again  become  available  for transfer
pursuant to Awards granted or to be granted under this Plan. Notwithstanding the
foregoing, but subject to adjustment as provided in Section 1.6.2., no more than
two hundred  million  shares of Common Stock shall be delivered  pursuant to the
exercise of  Incentive  Stock  Options.  The maximum  number of shares of Common
Stock with respect to which Options or stock appreciation  rights may be granted
to an individual  grantee (i) in Cirilium  Holdings Inc.'s fiscal year ending in
2004 shall equal  3,300,000  shares of Common Stock and (ii) in each  subsequent
fiscal  year shall  equal 110% of the maximum  number for the  preceding  fiscal
year.  Any shares of Common  Stock (a)  delivered  by Inc.,  (b) with respect to
which  Awards are made by Cirilium  Holdings  Inc. and (c) with respect to which
Cirilium  Holdings Inc. becomes  obligated to make Awards,  in each case through
the assumption of, or in substitution for, outstanding awards previously granted
by an acquired  entity,  shall not be counted against the shares of Common Stock
available  for  Awards  under  this Plan.  Shares of Common  Stock  which may be
delivered  pursuant to Awards may be  authorized  but  unissued  Common Stock or
authorized and issued Common Stock held in Cirilium  Holdings Inc.'s treasury or
otherwise acquired for the purposes of the Plan.

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      1.6.2  Adjustments.  The Committee shall have the authority (but shall not
be required) to adjust the number of shares of Common Stock authorized  pursuant
to Section 1.6.1 and to adjust  equitably  (including,  without  limitation,  by
payment  of  cash)  the  terms of any  outstanding  Awards  (including,  without
limitation,  the number of shares of Common  Stock  covered by each  outstanding
Award,  the type of property  to which the Award is subject and the  exercise or
strike price of any Award),  in such manner as it deems  appropriate to preserve
the benefits or potential  benefits intended to be made available to grantees of
Awards,  for any  increase or decrease in the number of issued  shares of Common
Stock  resulting  from a stock  split,  reverse  stock  split,  stock  dividend,
spinoff,  splitup,  combination or  reclassification of the Common Stock, or any
other  event  the  Committee  determines  in its  sole  discretion  affects  the
capitalization of Cirilium Holdings Inc.,  including any extraordinary  dividend
or  distribution.  After any adjustment made pursuant to this Section 1.6.2, the
number of shares of Common  Stock  subject to each  outstanding  Award  shall be
rounded to the nearest whole number.

      1.6.3  Except as  provided  in this  Section 1.6 or under the terms of any
applicable Award  Agreement,  there shall be no limit on the number or the value
of shares of Common Stock that may be subject to Awards to any individual  under
the Plan.

      1.6.4  There  shall be no limit on the amount of cash,  securities  (other
than shares of Common Stock as provided in this  Section 1.6) or other  property
that may be delivered pursuant to any Award.

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                                   ARTICLE II

                              AWARDS UNDER THE PLAN

2.1   Agreements Evidencing Awards

      Each Award granted under the Plan shall be evidenced by a written document
which shall  contain such  provisions  and  conditions  as the  Committee  deems
appropriate.  The Committee  may grant Awards in tandem with or in  substitution
for any other Award or Awards granted under this Plan or any award granted under
any other  plan of the Firm.  By  accepting  an Award  pursuant  to the Plan,  a
grantee  thereby  agrees that the Award shall be subject to all of the terms and
provisions of the Plan and the applicable Award Agreement.

2.2   No Rights as a Shareholder

      No grantee of an Award  shall have any of the rights of a  shareholder  of
Cirilium  Holdings Inc.  with respect to shares  subject to such Award until the
delivery of such  shares.  Except as  otherwise  provided in Section  1.6.2,  no
adjustments shall be made for dividends,  distributions or other rights (whether
ordinary or extraordinary,  and whether in cash, Common Stock,  other securities
or other  property)  for which the record  date is prior to the date such shares
are delivered.

2.3   Grant of Options and Stock Appreciation Rights

      The  Committee  may grant (a) Options to purchase  shares of Common  Stock
from Cirilium Holdings Inc. and (b) stock  appreciation  rights, in such amounts
and subject to such terms and conditions as the Committee may determine.

2.4   Exercise of Options and Stock Appreciation Rights

      2.4.1 Any  acceptance by the Committee of an optionee's  written notice of
exercise of an Option  shall be  conditioned  upon  payment for the shares being
purchased.  Such  payment  may be made in cash or by such  other  method  as the
Committee may from time to time prescribe.

      2.4.2  After  receiving  payment  from the  optionee  of the  full  Option
exercise price, or after receiving  notice from the grantee of the exercise of a
stock  appreciation  right for which  payment will be made by Cirilium  Holdings
Inc. partly or entirely in shares of Common Stock, Cirilium Holdings Inc. shall,
subject to the provisions of the Plan or any Award Agreement, deliver the shares
of Common Stock.

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2.5   Grant of Restricted Stock

      The  Committee  may  grant or offer for sale  restricted  shares of Common
Stock in such amounts and subject to such terms and  conditions as the Committee
shall  determine.  Upon the delivery of such shares,  the grantee shall have the
rights of a shareholder  with respect to the  restricted  stock,  subject to any
restrictions and conditions as the Committee may include in the applicable Award
Agreement.  In the event that a  Certificate  is issued in respect of restricted
shares of Common Stock,  such  Certificate  may be registered in the name of the
grantee but shall be held by Cirilium  Holdings  Inc.  or its  designated  agent
until the time the restrictions lapse.

2.6   Grant of Restricted Stock Units

      The Committee  may grant Awards of restricted  stock units in such amounts
and subject to such terms and  conditions as the Committee  shall  determine.  A
grantee  of a  restricted  stock  unit will  have  only the  rights of a general
unsecured  creditor of Cirilium Holdings Inc. until delivery of shares of Common
Stock,  cash or  other  securities  or  property  is made  as  specified  in the
applicable Award Agreement. On the delivery date, the grantee of each restricted
stock unit not previously  forfeited shall receive one share of Common Stock, or
cash,  securities or other property equal in value to a share of Common Stock or
a combination thereof, as specified by the Committee.

2.7   Other Stock-Based Awards

      The  Committee  may grant other types of  equity-based  or  equity-related
Awards  (including the grant or offer for sale of unrestricted  shares of Common
Stock)  in such  amounts  and  subject  to such  terms  and  conditions,  as the
Committee shall determine.  Such Awards may entail the transfer of actual shares
of Common Stock to Plan participants, or payment in cash or otherwise of amounts
based  on the  value  of  shares  of  Common  Stock,  and may  include,  without
limitation,  Awards  designed to comply with or take advantage of the applicable
local laws of jurisdictions other than the United States.

2.8   Grant of Dividend Equivalent Rights

      The Committee may include in the Award Agreement with respect to any Award
a dividend  equivalent  right  entitling the grantee to receive amounts equal to
all or any portion of the  dividends  that would be paid on the shares of Common
Stock covered by such Award if such shares had been  delivered  pursuant to such
Award. The grantee of a dividend equivalent right will have only the rights of a
general  unsecured  creditor of Cirilium  Holdings  Inc.  until  payment of such
amounts is made as specified in the  applicable  Award  Agreement.  In the event
such a  provision  is  included  in an  Award  Agreement,  the  Committee  shall
determine whether such payments shall be made in cash, in shares of Common Stock
or in another form,  whether they shall be conditioned  upon the exercise of the
Award to which they relate,  the time or times at which they shall be made,  and
such other terms and conditions as the Committee shall deem appropriate.

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                                   ARTICLE III

                                  MISCELLANEOUS

3.1   Amendment of the Plan

      3.1.1 Unless otherwise provided in an Award Agreement,  the Board may from
time to time  suspend,  discontinue,  revise  or amend  the Plan in any  respect
whatsoever, including in any manner that adversely affects the rights, duties or
obligations of any grantee of an Award.

      3.1.2 Unless otherwise  determined by the Board,  shareholder  approval of
any suspension, discontinuance,  revision or amendment shall be obtained only to
the extent necessary to comply with any applicable law, rule or regulation.

3.2   Tax Withholding

      3.2.1 As a  condition  to the  delivery  of any  shares  of  Common  Stock
pursuant to any Award or the lifting or lapse of  restrictions  on any Award, or
in  connection  with any other  event  that  gives  rise to a  federal  or other
governmental tax withholding obligation on the part of Cirilium Holdings Inc. or
any of its subsidiaries or affiliates  relating to an Award (including,  without
limitation,  FICA tax),  (a) Cirilium  Holdings  Inc. may deduct or withhold (or
cause to be deducted or withheld) from any payment or  distribution to a grantee
whether or not  pursuant to the Plan or (b) the  Committee  shall be entitled to
require  that the  grantee  remit cash to Cirilium  Holdings  Inc. or any of its
subsidiaries or affiliates  (through  payroll  deduction or otherwise),  in each
case in an amount sufficient in the opinion of Cirilium Holdings Inc. to satisfy
such withholding obligation.

      3.2.2 If the event giving rise to the  withholding  obligation  involves a
transfer of shares of Common Stock,  then, unless the applicable Award Agreement
provides otherwise, at the discretion of the Committee,  the grantee may satisfy
the  withholding  obligation  described  under Section 3.2.1 by electing to have
Cirilium  Holdings  Inc.  withhold  shares of Common Stock  (which  withholding,
unless otherwise  provided in the applicable Award Agreement,  will be at a rate
not in excess of the statutory  minimum rate) or by tendering  previously  owned
shares of Common  Stock,  in each case having a Fair  Market  Value equal to the
amount of tax to be withheld  (or by any other  mechanism  as may be required or
appropriate to conform with local tax and other rules).  For this purpose,  Fair
Market Value shall be determined as of the date on which the amount of tax to be
withheld is  determined  (and Cirilium  Holdings  Inc. may cause any  fractional
share amount to be settled in cash).

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3.3   Required Consents and Legends

      3.3.1 If the Committee  shall at any time  determine  that any consent (as
hereinafter  defined)  is  necessary  or  desirable  as a  condition  of,  or in
connection  with,  the  granting of any Award,  the delivery of shares of Common
Stock or the delivery of any cash,  securities or other property under the Plan,
or the taking of any other action thereunder (each such action being hereinafter
referred to as a "plan  action"),  then such plan action shall not be taken,  in
whole or in part,  unless and until such  consent  shall have been  effected  or
obtained to the full  satisfaction  of the  Committee.  The Committee may direct
that any Certificate evidencing shares delivered pursuant to the Plan shall bear
a legend setting forth such restrictions on transferability as the Committee may
determine  to be necessary or  desirable,  and may advise the transfer  agent to
place a stop order against any legended shares.

      3.3.2 The term  "consent"  as used herein with  respect to any plan action
includes (a) any and all listings,  registrations or  qualifications  in respect
thereof upon any securities exchange or under any federal,  state, or local law,
or law, rule or regulation of a jurisdiction  outside the United States, (b) any
and all written  agreements and  representations  by the grantee with respect to
the  disposition  of  shares,  or with  respect to any other  matter,  which the
Committee  may deem  necessary or desirable to comply with the terms of any such
listing,  registration  or  qualification  or to  obtain an  exemption  from the
requirement  that any such listing,  qualification  or registration be made, (c)
any and all other consents, clearances and approvals in respect of a plan action
by  any  governmental  or  other  regulatory  body  or  any  stock  exchange  or
self-regulatory  agency and (d) any and all consents or authorizations  required
to comply  with,  or  required  to be obtained  under,  applicable  local law or
otherwise  required by the  Committee.  Nothing  herein shall  require  Cirilium
Holdings  Inc. to list,  register  or qualify the shares of Common  Stock on any
securities exchange.

3.4   Nonassignability

      Except to the extent otherwise  expressly provided in the applicable Award
Agreement,  no Award (or any rights and obligations  thereunder)  granted to any
person under the Plan may be sold, exchanged,  transferred,  assigned,  pledged,
hypothecated  or  otherwise  disposed  of  (including  through  the  use  of any
cash-settled  instrument) (each such action being hereinafter  referred to as an
"assignment"),  whether  voluntarily or involuntarily,  other than by will or by
the laws of  descent  and  distribution,  and all such  Awards  (and any  rights
thereunder)  shall be  exercisable  during the life of the  grantee  only by the
grantee or the grantee's legal  representative.  Notwithstanding the immediately
preceding  sentence,  the Committee may permit,  under such terms and conditions
that it deems  appropriate  in its sole  discretion,  a grantee to transfer  any
Award to any person or entity that the Committee so  determines.  Any assignment
in violation  of the  provisions  of this Section 3.4 shall be void.  All of the
terms and conditions of this Plan and the Award Agreements shall be binding upon
any such permitted successors and assigns.

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3.5   Requirement of Consent and Notification of Election Under Section 83(b) of
      the Code or Similar Provision

      No election under Section 83(b) of the Code (to include in gross income in
the year of transfer the amounts  specified  in Code  Section  83(b)) or under a
similar provision of the law of a jurisdiction  outside the United States may be
made unless expressly permitted by the terms of the Award Agreement or by action
of the Committee in writing prior to the making of such  election.  If a grantee
of an Award,  in connection with the acquisition of shares of Common Stock under
the Plan or  otherwise,  is  expressly  permitted  under  the terms of the Award
Agreement or by such Committee  action to make any such election and the grantee
makes the  election,  the grantee  shall notify the  Committee of such  election
within ten (10) days of filing notice of the election with the Internal  Revenue
Service  or  other  governmental  authority,  in  addition  to  any  filing  and
notification required pursuant to regulations issued under Code Section 83(b) or
other applicable provision.

3.6   Requirement of Notification Upon  Disqualifying  Disposition Under Section
      421(b) of the Code

      If any  grantee  shall  make any  disposition  of shares  of Common  Stock
delivered  pursuant  to the  exercise of an  Incentive  Stock  Option  under the
circumstances  described  in  Section  421(b) of the Code  (relating  to certain
disqualifying dispositions), such grantee shall notify Cirilium Holdings Inc. of
such disposition within 10 days thereof.

3.7   Change in Control

      3.7.1 The  Committee  may provide in any Award  Agreement  for  provisions
relating  to a "change in  control"  of  Cirilium  Holdings  Inc.  or any of its
subsidiaries or affiliates (as such term is defined by the Committee in any such
Award  Agreement),  including,  without  limitation,  the  acceleration  of  the
exercisability of, or the lapse of restrictions or deemed  satisfaction of goals
with respect to, any outstanding Awards.

      3.7.2 Unless otherwise provided in the applicable Award Agreement,  in the
event of a merger,  consolidation,  mandatory  share  exchange or other  similar
business  combination  of Cirilium  Holdings  Inc. with or into any other entity
("successor  entity")  or any  transaction  in which  another  person  or entity
acquires all of the issued and  outstanding  Common  Stock of Cirilium  Holdings
Inc.,  or all or  substantially  all of the assets of  Cirilium  Holdings  Inc.,
outstanding  Awards may be assumed or an equivalent  Award may be substituted by
such successor entity or a parent or subsidiary of such successor entity.

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3.8   Right of Discharge Reserved

      Nothing  in the  Plan or in any  Award  Agreement  shall  confer  upon any
grantee the right to continued  Employment by the Firm or affect any right which
the Firm may have to terminate such Employment.

3.9   Nature of Payments

      3.9.1 Any and all grants of Awards and  deliveries of Common Stock,  cash,
securities  or other  property  under  the Plan  shall  be in  consideration  of
services performed or to be performed for the Firm by the grantee.  Awards under
the Plan may, in the discretion of the  Committee,  be made in  substitution  in
whole  or in part  for  cash  or  other  compensation  otherwise  payable  to an
Employee.

      3.9.2  All  such  grants  and  deliveries   shall   constitute  a  special
discretionary  incentive  payment to the grantee and shall not be required to be
taken into  account in  computing  the amount of salary or  compensation  of the
grantee for the purpose of  determining  any  contributions  to or any  benefits
under any pension, retirement,  profit-sharing, bonus, life insurance, severance
or other  benefit  plan of the Firm or under  any  agreement  with the  grantee,
unless the Firm specifically provides otherwise.

3.10  Non-Uniform Determinations

      The Committee's  determinations  under the Plan and Award  Agreements need
not be uniform and may be made by it selectively  among persons who receive,  or
are eligible to receive,  Awards under the Plan (whether or not such persons are
similarly  situated).  Without  limiting the  generality of the  foregoing,  the
Committee  shall be  entitled,  among  other  things,  to make  non-uniform  and
selective  determinations  under Award Agreements,  and to enter into nonuniform
and selective Award Agreements, as to (a) the persons to receive Awards, (b) the
terms and  provisions of Awards and (c) whether a grantee's  Employment has been
terminated for purposes of the Plan.

3.11  Other Payments or Awards

      Nothing  contained  in the  Plan  shall be  deemed  in any way to limit or
restrict  Cirilium  Holdings Inc. from making any award or payment to any person
under any other plan,  arrangement  or  understanding,  whether now  existing or
hereafter in effect.

3.12  Plan Headings

      The headings in this Plan are for the purpose of convenience  only and are
not intended to define or limit the construction of the provisions hereof.

                   Cirilium Holdings Incentive Plan 2004 Page
                                       12
<PAGE>

3.13  Date of Adoption and Term of Plan

      The  Plan was  adopted  by the  Board  on  May 20,  2004.  Unless  sooner
terminated  by the Board,  the  provisions of the Plan  respecting  the grant of
Incentive Stock Options shall terminate on the day before the tenth  anniversary
of the adoption of the Plan by the Board,  and no Incentive  Stock Options shall
thereafter be granted under the Plan.  The Board reserves the right to terminate
the Plan at any time;  provided,  however,  that all Awards  made under the Plan
prior to its  termination  shall  remain in effect  until such  Awards have been
satisfied or terminated in accordance  with the terms and provisions of the Plan
and the applicable Award Agreements.

3.14  Governing Law

      ALL RIGHTS AND  OBLIGATIONS  UNDER THE PLAN AND EACH AWARD AGREEMENT SHALL
BE  GOVERNED  BY AND  CONSTRUED  IN  ACCORDANCE  WITH THE  LAWS OF THE  STATE OF
FLORIDA, WITHOUT REGARD TO PRINCIPLES OF CONFLICT OF LAWS.

3.15  Severability; Entire Agreement

      If any of the  provisions  of this Plan or any Award  Agreement is finally
held to be invalid, illegal or unenforceable (whether in whole or in part), such
provision  shall be deemed  modified to the extent,  but only to the extent,  of
such invalidity,  illegality or  unenforceability  and the remaining  provisions
shall not be  affected  thereby;  provided,  that if any of such  provisions  is
finally held to be invalid,  illegal,  or  unenforceable  because it exceeds the
maximum  scope  determined  to be  acceptable  to permit  such  provision  to be
enforceable, such provision shall be deemed to be modified to the minimum extent
necessary  to  modify  such  scope in order to make such  provision  enforceable
hereunder. The Plan and any Award Agreements contain the entire agreement of the
parties  with  respect to the subject  matter  thereof and  supersede  all prior
agreements, promises, covenants, arrangements,  communications,  representations
and warranties between them, whether written or oral with respect to the subject
matter thereof.

3.16  Waiver of Claims

      Each  grantee  of an  Award  recognizes  and  agrees  that  prior to being
selected  by the  Committee  to  receive  an Award he or she has no right to any
benefits  hereunder.  Accordingly,  in consideration of the grantee's receipt of
any Award hereunder,  he or she expressly waives any right to contest the amount
of any Award, the terms of any Award  Agreement,  any  determination,  action or
omission  hereunder  or under any Award  Agreement  by the  Committee,  Cirilium
Holdings Inc. or the Board,  or any amendment to the Plan or any Award Agreement
(other than an amendment to this Plan or an Award  Agreement to which his or her
consent is expressly required by the express terms of an Award Agreement).

3.17   No Third Party Beneficiaries

                   Cirilium Holdings Incentive Plan 2004 Page
                                       13
<PAGE>

      Except as  expressly  provided  therein, neither  the Plan  nor any  Award
Agreement  shall confer on any person other than the Firm and the grantee of any
Award any rights or remedies thereunder.

3.18  Successors and Assigns of Cirilium Holdings Inc.

      The terms of this Plan shall be binding  upon and inure to the  benefit of
Cirilium Holdings Inc. and its successors and assigns.

      IN WITNESS WHEREOF, and as evidence of the adoption of this Plan effective
as of May 20,  2004 by Cirilium  Holdings Inc., it has caused the same to be
signed by its duly authorized officer this 20th day of May, 2004.

                                        CIRILIUM HOLDINGS, INC.

                                        By: /s/ Robert W. Pearce
                                        ----------------------------------------
                                        Name:  Robert W. Pearce
                                        Title:    President

                   Cirilium Holdings Incentive Plan 2004 Page
                                       14Exhibit 10.25
                             CIRILIUM HOLDINGS, INC.

                          STOCK OPTION AWARD AGREEMENT

      THIS STOCK  OPTION AWARD  AGREEMENT,  dated as of the 21st day of May 2004
(the "Agreement"),  is between Cirilium Holdings,  Inc., a Delaware  corporation
with its principal offices at 625 N. Flagler Drive,  Suite 605, West Palm Beach,
FL 33401 (the  OCompanyO),  and Gerald C.  Parker,  an  employee  of the Company
(OEmployeeO)  as of the date of the  initial  Employment  Agreement  executed on
March 19, 2004 ("Employment  Agreement").  The Company and Employee may be known
individually as a "Party" and collectively as "Parties".

      WHEREFORE,   in   consideration   of  the  mutual   promises  and  of  the
representations,  warranties,  covenants and performances herein contained,  the
parties  hereto,  intending to be legally  bound  according to the terms of this
Agreement, hereby agree as follows:

1.    Option Award

In  accordance  with the terms of the  Employment  Agreement,  the Company shall
grant  Employee  stock  options  in an  amount  and  according  to the terms and
conditions  described  herein,  and Employee  hereby  accepts and agrees to this
grant, in an amount and in accordance with the terms and conditions  hereinafter
set forth.

      1.1 Award of Stock Options.

      Contingent upon Employee's continued employment with the Company, Employee
      shall receive  options to purchase a total of 300,000 shares of restricted
      common  stock in the  Company.  In the  event  that the  employer/employee
      relationship  between  Employee and the Company is terminated,  whether by
      Employee or by the Company  (including  without  limitation a  termination
      without cause), Employee shall receive options for the current fiscal year
      in an  amount  pro rata with that  portion  of the year in which  Employee
      performed  services  for the  Company and  Employee  shall  receive  these
      options  at  the  end of  the  relevant  twelve-month  period  as if  this
      Agreement had never been terminated.

      All options  subject to this section shall vest according to the following
      schedule:

  ---------------------------------------------------- -------------------------
  Vesting Date (1)                                     Number of Options (2)
  ---------------------------------------------------- -------------------------
  At the end of the 12th  month  from the date of the  100,000
  initial Employment Agreement
  ---------------------------------------------------- -------------------------
  At the end of the 24th  month  from the date of the  100,000
  initial Employment Agreement
  ---------------------------------------------------- -------------------------
  At the end of the 36th  month  from the date of the  100,000
  initial Employment Agreement
  ---------------------------------------------------- -------------------------

            (1) The vesting  date of all options  granted  under this  Agreement
            shall  be  with  reference  to  either  the  execution  date  of the
            Employee's  initial  Employment   Agreement  or  the  date  of  this
            Agreement, whichever is earlier.

            (2) The  exercise  price of all  options  subject to this  Agreement
            shall be $.0001 (one-hundredth of one cent) per share.

      Employee  represents  to the Company  that he is not subject or a party to
      any  consulting  agreement,   non-competition   covenant,   non-disclosure
      agreement or other  agreement,  covenant,  understanding or restriction of
      any nature  whatsoever  which would prohibit  Employee from executing this
      Agreement and performing fully his duties and responsibilities  hereunder,
      or which would in any manner, directly or indirectly,  limit or affect the
      duties and responsibilities  which may now or in the future be assigned to
      Employee by the Company.

                                       1
<PAGE>

      1.2 Extent of Service.

      The foregoing  shall not be construed as  preventing  Employee from making
      investments  in other  businesses  or  enterprises  provided that Employee
      agrees not to become engaged in any other business  activity which may, in
      the judgment of the Board of Directors of the Company,  interfere with his
      ability to discharge his duties and responsibilities to the Company.

2.    Change of Control

      In the event of a change of control or ownership of the Company, the Board
      of  Directors  shall use best  efforts  to effect  an  agreement  with the
      Acquirer  whereby the Employee shall be allowed to vest its entire current
      and future  stock  options in the  Company  for that  current  fiscal year
      immediately following a change of control or ownership by the Company.

3.    Confidential Information

      a.    Employee  recognizes and acknowledges  that by reason of his service
            to the Company,  he has had, and will  continue to have (for so long
            as Employee remains employed by the Company), access to confidential
            information  of the Company and its  affiliates,  including  without
            limitation,  information  and  knowledge  pertaining to products and
            services  offered,   ideas,   plans,   trade  secrets,   proprietary
            information,   advertising,   distribution  and  sales  methods  and
            systems,  sales and profit figures,  customer and client lists,  and
            relationships  between the Company and its affiliates and customers,
            clients,  suppliers and others who have  business  dealings with the
            Company and its affiliates  (OConfidential  InformationO).  Employee
            acknowledges  that such  Confidential  Information is a valuable and
            unique asset and covenants that he will not, either during or at any
            time after the Term,  disclose any such Confidential  Information to
            any person for any reason whatsoever (except as his duties described
            herein may require)  without the prior written  authorization of the
            Board of Directors of the Company, unless such information is in the
            public  domain  through  no fault of  Employee  or  except as may be
            required by law.
      b.    Employee  will  not  disclose  the  terms  or the  contents  of this
            Agreement  to any person for any  reason  whatsoever  (except as his
            duties  described  herein may  require)  without  the prior  written
            authorization of the Board of Directors of the Company,  unless such
            information  is in the public domain through no fault of Employee or
            except as may be required by law.
      c.    The  restrictions  contained in Sections  3(a) and 3(b) herein shall
            continue  to be in full  force and  effect  for so long as  Employee
            continues to remain employed by the Company, then continuing for not
            less than one (1) year  following the  termination  thereof,  or for
            three (3) years, whichever period of time is longer.

4.    Equitable Relief

      a.    Employee acknowledges that the restrictions  contained in Sections 1
            and 2 hereof  are  reasonable  and that the  Company  would not have
            entered into this Agreement in the absence of such restrictions, and
            that any violation of any provision of those Sections will result in
            irreparable injury to the Company.

      b.    EMPLOYEE FURTHER  REPRESENTS AND  ACKNOWLEDGES  THAT (i) HE HAS BEEN
            ADVISED BY THE COMPANY TO CONSULT  HIS OWN LEGAL  COUNSEL IN RESPECT
            OF THIS AGREEMENT,  (ii) THAT HE HAS HAD FULL OPPORTUNITY,  PRIOR TO
            EXECUTION OF THIS AGREEMENT, TO REVIEW THROUGHLY THIS AGREEMENT WITH
            HIS COUNSEL,  AND (iii) HE HAS READ AND FULLY  UNDERSTANDS THE TERMS
            AND PROVISIONS OF THIS AGREEMENT.

                                       2
<PAGE>

      c.    Employee  agrees that the Company  shall be entitled to  preliminary
            and permanent injunctive relief,  without the necessity of providing
            actual damages, as well as an equitable  accounting of all earnings,
            profits and other  benefits  arising from any violation of Section 2
            hereof,  which  rights  shall be  cumulative  and in addition to any
            other  rights or remedies to which the Company may be  entitled.  In
            the event that any of the provisions of Section 2 hereof should ever
            be adjudicated to exceed the time,  geographic,  product or service,
            or  other   limitations   permitted   by   applicable   law  in  any
            jurisdiction,  then such provisions shall be deemed reformed in such
            jurisdiction to the maximum time, geographic, product or service, or
            other   limitations   permitted  by  applicable   law.  d.  Employee
            irrevocably and  unconditionally (i) agrees that any suit, action or
            other  legal  proceeding  arising out of this  Agreement,  including
            without  limitation,   any  action  commenced  by  the  Company  for
            preliminary  or  permanent  injunctive  relief  or  other  equitable
            relief,  must be brought in the United States District Court for the
            Southern  District  of  Florida,  or if such  court  does  not  have
            jurisdiction  or will  not  accept  jurisdiction,  in any  court  of
            general  jurisdiction  in Palm Beach  County  (ii)  consents  to the
            non-exclusive  jurisdiction  of any such  court  in any  such  suit,
            action or proceeding,  and (iii) waives any objection which Employee
            may  have to the  laying  of  venue  of any  such  suit,  action  or
            proceeding  in  any  such  court.   Employee  also  irrevocably  and
            unconditionally  consents to the service of any process,  pleadings,
            notices  or  other  papers  in a  manner  permitted  by  the  notice
            provisions of Section 6 hereof.

5.    Governing Law

      This Agreement shall be governed by and interpreted  under the laws of the
      State of Florida without giving effect to any conflict of laws provisions.

6.    Litigation Expenses

      In the event of a lawsuit by either  Party to enforce  the  provisions  of
      this Agreement each Party must pay their own costs and expenses.

7.    Notices

      All notices and other  communications  required or permitted  hereunder or
      necessary or  convenient in  connection  herewith  shall be in writing and
      shall be deemed  to have  been  given  when  hand  delivered  or mailed by
      registered or certified  mail, as follows  (provided that notice of change
      of address shall be deemed given only when received):

         If to the Company:         Cirilium Holdings Inc.
                                    625 North Flagler Drive
                                    Suite 605
                                    West Palm Beach, FL 33401

         If to Employee:            Cirilium Holdings, Inc.
                                    625 North Flagler Drive
                                    Suite 605
                                    West Palm Beach, FL 33401

      or to such other names or addresses as to the Company or Employee,  as the
      case may be, shall  designate  by notice to each other person  entitled to
      receive notices in the manner specified in this Section.

                                       3
<PAGE>

8.    Entire Agreement: Contents of Agreement.

      (a) This Agreement supersedes any and all other agreements, either oral or
      written,  between the parties, with respect to the number of stock options
      granted to Employee.  The vesting date of all options  granted  under this
      Agreement  shall be with  reference  to either the  execution  date of the
      Employee's  initial  Employment  Agreement or the date of this  Agreement,
      whichever is earlier.

      (b) Each  Party to this  Agreement  acknowledges  that no  representation,
      inducements,  promises or agreements,  orally or otherwise, have been made
      by any  Party,  or anyone  acting on  behalf of any  Party,  which are not
      embodied herein,  and that no other agreement,  statement,  or promise not
      contained in this Agreement shall be valid or binding. Any modification of
      this  Agreement  will be effective  only if it is in writing and signed by
      both Parties to this Agreement.

      (c) Words used herein,  regardless  of the number and gender  specifically
      used, shall be deemed and construed to include any other number,  singular
      or plural,  and any other gender,  masculine,  feminine or neuter,  as the
      context indicates is appropriate.

9     Assignment

      All of the terms and  provisions of this  Agreement  shall be binding upon
      and inure to the benefit of and be enforceable  by the  respective  heirs,
      executors, administrators,  legal representatives,  successors and assigns
      of the  parties  hereto,  except that the duties and  responsibilities  of
      Employee hereunder are of a personal nature and shall not be assignable or
      delegable in whole or in part by Employee.

10.   Miscellaneous

      All section  headings are for  convenience  only.  This  Agreement  may be
      executed in several  counterparts,  each of which is an original. It shall
      not be  necessary in making  proof of this  Agreement  or any  counterpart
      hereof to produce or account for any of the other counterparts.

      IN WITNESS WHEREOF,  the undersigned,  intending to be legally bound, have
executed this Agreement as of the date first above written.

Cirilium Holdings, Inc.                                Employee

By: /s/ Robert W. Pearce                               By:  /s/ Gerald C. Parker
    -----------------------                                 --------------------
Robert W. Pearce, President                             Gerald C. Parker

                                       4

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