Document:

EXHIBIT 10.2
                                                                    ------------

                                    FORM OF
                               AMENDMENT NO. 1 TO
                            COCHLEAR IMPLANT BUSINESS
                           PURCHASE AND SALE AGREEMENT

     This AMENDMENT NO. 1 to the COCHLEAR IMPLANT BUSINESS PURCHASE AND SALE
AGREEMENT (this "Amendment"), dated as of January 3, 2008, is entered into by
and among BOSTON SCIENTIFIC CORPORATION, a Delaware corporation ("Parent"),
BOSTON SCIENTIFIC SCIMED, INC. (formerly known as Scimed Life Systems, Inc.), a
Minnesota corporation and a wholly owned subsidiary of Parent ("Scimed"), BOSTON
SCIENTIFIC NEUROMODULATION CORPORATION (formerly known as Advanced Bionics
Corporation), a Delaware corporation and a wholly owned subsidiary of Scimed
(the "Seller"), ADVANCED BIONICS HOLDING CORPORATION, a California corporation
(the "Purchaser"), and ADVANCED BIONICS, LLC (formerly known as Auditory
Systems, LLC), a Delaware limited liability company (the "Company"). All
capitalized terms used herein but not defined herein have the meaning ascribed
to such terms in the Agreement (as hereinafter defined), and, except as
otherwise provided below, references herein to a specific Section or Schedule
will refer, respectively, to the corresponding Section or Schedule of the
Agreement.

     WHEREAS, Parent, Scimed, the Seller, the Purchaser and the Company have
entered into the COCHLEAR IMPLANT BUSINESS PURCHASE AND SALE AGREEMENT (the
"Agreement"), dated as of August 9, 2007; and

     WHEREAS, the parties hereto desire to amend the Agreement on the terms and
subject to the conditions set forth herein.

     NOW, THEREFORE, in consideration of the premises and the mutual agreements
and covenants in the Agreement and hereinafter set forth, and intending to be
legally bound, the parties hereto hereby agree as follows:

     1. Change of Certain Names. From and after the effective date of this
Amendment, all references to the Company in the Agreement will be deemed to
refer to "Advanced Bionics, LLC" rather than "Auditory Systems, LLC." From and
after the effective date of this Amendment, all references to the Seller in the
Agreement will be deemed to refer to "Boston Scientific Neuromodulation
Corporation" rather than "Advanced Bionics Corporation."

     2. Acknowledgement. The parties hereto hereby acknowledge and agree that
the forms of the Ancillary Agreements attached to the Agreement will be revised
to reflect the change of the name of the (a) Seller to "Boston Scientific
Neuromodulation Corporation" and (b) Company to "Advanced Bionics, LLC."

     3. Amendment of Section 2.02(a)(iii). Section 2.02(a)(iii) is hereby
deleted in its entirety and replaced with the following:

     "all the Receivables, including (for the avoidance of doubt) a Receivable
in the amount of approximately $25,414,884.27 held by the Seller from Advanced
Bionics Sarl (France)."

<PAGE>

     4. Amendment of Section 3.02(e). Section 3.02(e) is hereby deleted in its
entirety and replaced with the following:

     "On the Closing Date, the Seller will pay to the Company $6,700,000 by wire
transfer of immediately available funds to a bank account designated by the
Company."

     5. Amendment of Section 3.05(a)(i). Section 3.05(a)(i) is hereby deleted in
its entirety and replaced with the following:

     "(i) a certificate evidencing 880 Class A Units issued by the Company in
     the name of the Purchaser and an instrument duly executed by the Seller,
     which assigns, transfers and delivers such Class A Units to the Purchaser,
     in form and substance satisfactory to the Purchaser;"

     6. Amendment of Section 3.05(a)(ix). The words ", and comparable
certificates, if available in the relevant jurisdiction, of good standing from
the jurisdictions applicable to the Parent Designated Affiliates" contained in
Section 3.05(a)(ix) are hereby deleted in their entirety.

     7. Amendment of Section 3.05(a)(x). Section 3.05(a)(x) is hereby deleted in
its entirety and replaced with the following:

     "valid instruments of conveyance duly executed by the Seller which evidence
     the assignment, transfer and delivery to the Company of the securities of
     the Transferred Subsidiaries, in form and substance satisfactory to the
     Purchaser;"

     8. Amendment of Section 7.07(a). The words "The Seller will change its name
within 10 Business Days after the Closing Date, and within three months after
the date on which such name change occurs, the Seller will cease to use the name
"Advanced Bionics," "Bionics" and "Bionic" in any public communications"
contained in the first sentence of Section 7.07(a) are hereby deleted in their
entirety and replaced with the following:

     "The Seller will cease to use the names `Advanced Bionics,' `Bionics' and
`Bionic' in any public communications by February 16, 2008;"

     9. Amendment of Section 8.02(a). The second sentence of Section 8.02(a) is
hereby deleted in its entirety and replaced with the following:

     "On January 18, 2008, the Seller will pay to the recipients under the Cash
     Bonus Plan (the "Cash Bonus Plan Recipients") an aggregate amount equal to
     $2,189,660.00 (which represents $5.38 per Cash Bonus Plan Unit)."

     10. Amendment of Section 8.02. The following new Section 8.02(c) is hereby
added after Section 8.02(b):

     "The Seller will pay to the Company an amount of cash equal to 50% of the
     French social Taxes paid by Advanced Bionics Sarl (France) to the
     appropriate Governmental Authority in respect of the portion of the First
     Earn Out Payment (as defined in the Amendment Agreement) and the Earn Out
     Obligation (as

                                        2
<PAGE>

     defined in the Amendment Agreement) that is paid to former French option
     holders of the Seller who are or were employees of Advanced Bionics Sarl
     (France), to the extent that Advanced Bionics Sarl (France) determines that
     it is obligated by applicable Law to pay such Taxes; provided that the
     Seller will not be required to pay to either the Company or such
     Governmental Authority any portion of any penalties, interest or legal fees
     incurred or levied in respect of such Taxes. The Seller will make such
     payment within five Business Days of its receipt from the Company of
     evidence reasonably satisfactory to the Seller that such payment has been
     made to such Governmental Authority."

     11. Amendment of Schedule 1.01(a). The following names are hereby added to
Schedule 1.01(a):

----------------- ----------------------------- ---------------- ---------------
Country           Mark Name                     Application #    Registration #
----------------- ----------------------------- ---------------- ---------------
Argentina         HARMONY                       2,769,019        Not available
----------------- ----------------------------- ---------------- ---------------
United States     HealingJourney                77/149,636       Not available
----------------- ----------------------------- ---------------- ---------------
United States     Imagine the Possibilities     78/135,900       2,713,593
----------------- ----------------------------- ---------------- ---------------

     12. Amendment of Schedule 1.01(c). The lease in respect of the address
"28460 Avenue Stanford, Suite 150, Valencia, CA 91355" is hereby deleted from
Schedule 1.01(c) in its entirety.

     13. Amendment of Schedule 1.01(e)(i). Schedule 1.01(e)(i) is hereby deleted
in its entirety and replaced by Schedule 1.01(e)(i) attached hereto.

     14. Amendment of Schedule 1.01(e)(ii). Schedule 1.01(e)(ii) is hereby
deleted in its entirety and replaced by Schedule 1.01(e)(ii) attached hereto.

     15. Amendment of Schedule 1.01(f).

     (a) The following are hereby added as items 4, 5, 6 and 7 to the section
entitled "Export" of Schedule 1.01(f):

          "4.  License No. CT-10425 issued by the United States Department of
               Treasury, Cuban Assets Control Regulation, on August 31, 2007

          5.   Commodity Classification issued by the United States Department
               of Commerce, BIS for the Harmony Cochlear Implant System on
               August 31, 2007

          6.   Commodity Classification issued by the United States Department
               of Commerce, BIS for the Cochlear Implant System on February 26,
               2005

          7.   License No. IA-9831 for Iran filed with the United States Office
               of Foreign Assets Control, on December 7, 2007 (as supplemented)"

                                        3
<PAGE>

     (b) The Section of Schedule 1.01(f) entitled "Reimbursement" and the phrase
"Medicare and Medicaid Provider Numbers" thereunder are hereby deleted in their
entirety.

     16. Amendment of Schedule 1.01(g). Schedule 1.01(g) is hereby deleted and
replaced in its entirety by Schedule 1.01(g) attached hereto.

     17. Amendment of Schedule 1.01(h).

     (a) The contracts referred to in Attachment 1.01(h)-A attached hereto are
hereby added to the section of Schedule 1.01(h) entitled "Auditory Agreements."

     (b) The contracts referred to in Attachment 1.01(h)-B attached hereto are
hereby added to the section of Schedule 1.01(h) entitled "Auditory Consulting
Agreements."

     (c) The following contracts referred to in the section of Schedule 1.01(h)
entitled "Auditory Agreements" are hereby deleted in their entirety:

           Name                    Effective Date        Type of Agreement
---------------------------------- --------------------- -----------------------
Parter Sterilization Services      1/8/2007              Supplier Agreement
---------------------------------- --------------------- -----------------------
Quallion, LLC.                     6/1/2004              Supplier Agreement
---------------------------------- --------------------- -----------------------
Air Liquide Industrial LP.         6/15/2007             Supplier Agreement
---------------------------------- --------------------- -----------------------

     18. Amendment of Schedule 2.02(a)(xi). The time period
"10/1/2006-10/1/2007" listed under the column "Policy Period" in Schedule
2.02(a)(xi) is hereby deleted in its entirety and replaced by
"10/1/2006-1/31/2008."

     19. Amendment of Schedule 2.02(a)(xviii). Section 3 of Schedule
2.02(a)(xviii) and the corresponding attachment to Schedule 2.02(a)(xviii) is
hereby deleted in its entirety.

     20. Amendment of Schedule 2.04. Schedule 2.04 is hereby deleted in its
entirety and replaced by Schedule 2.04 attached hereto.

     21. Other Provisions of the Agreement. Except as set forth in this
Amendment, all terms and conditions of the Agreement shall remain in full force
and effect.

     22. Governing Law. This Amendment and all disputes or controversies arising
out of or relating to this Amendment or the transactions contemplated hereby
will be governed by, and construed in accordance with, the laws of the State of
New York. Except as provided in Sections 2.06(b), 3.02(c) and 3.03(b) of the
Agreement, all actions and proceedings arising out of or relating to this
Amendment will be heard and determined exclusively in any New York federal court
sitting in the Borough of Manhattan of The City of New York. In the event that
jurisdiction is not available in any federal court sitting in the Borough of
Manhattan of The City of New York, the parties agree that all such actions and
proceedings will be heard in the state courts of Delaware located in the City of
Wilmington. The parties hereby (a) submit to

                                        4
<PAGE>

the exclusive jurisdiction of any federal court sitting in the Borough of
Manhattan of The City of New York for the purpose of any Action arising out of
or relating to this Amendment brought by any party (subject to the preceding
sentence), and (b) irrevocably waive, and agree not to assert by way of motion,
defense, or otherwise, in any such Action, any Claim that it is not subject
personally to the jurisdiction of the above-named courts, that its property is
exempt or immune from attachment or execution, that the Action is brought in an
inconvenient forum, that the venue of the Action is improper, or that this
Amendment or the transactions contemplated by this Amendment may not be enforced
in or by any of the above-named courts.

     23. Counterparts. This Amendment may be executed and delivered (including
by facsimile transmission) in one or more counterparts, and by the different
parties in separate counterparts, each of which when executed will be deemed to
be an original but all of which taken together will constitute one and the same
agreement.

                            [SIGNATURE PAGE FOLLOWS]

                                        5
<PAGE>

     IN WITNESS WHEREOF, each of the parties hereto has executed or caused this
Amendment to be duly executed as of the date first written above by their
respective officers thereunto duly authorized.

                           BOSTON SCIENTIFIC CORPORATION

                           By: __________________________________________
                           Name: Lawrence J. Knopf
                           Title: Senior Vice President, Deputy General
                           Counsel and Assistant Secretary

                           BOSTON SCIENTIFIC SCIMED, INC.

                           By: __________________________________________
                           Name: Lawrence J. Knopf
                           Title: Assistant Secretary

                           BOSTON SCIENTIFIC NEUROMODULATION CORPORATION

                           By: __________________________________________
                           Name: Lawrence J. Knopf
                           Title: Vice President-Legal and Secretary

                           ADVANCED BIONICS HOLDING CORPORATION

                           By: __________________________________________
                           Name:
                           Title:

                           ADVANCED BIONICS, LLC

                           By: BOSTON SCIENTIFIC NEUROMODULATION CORPORATION, as
                           sole member

                           By: __________________________________________
                           Name: Lawrence J. Knopf
                           Title: Vice President-Legal and SecretaryEXHIBIT 10.1

 

AMENDMENT
NO. 1 TO REINSURANCE AGREEMENT

 

This
AMENDMENT NO. 1 TO REINSURANCE AGREEMENT, dated as of January 1, 2008, (“Amendment
No. 1”) is by and between AMERICAN HERITAGE LIFE INSURANCE COMPANY (“Ceding
Company”) and ALLSTATE LIFE INSURANCE COMPANY (“Reinsurer”).

 

WHEREAS,
Ceding Company and Reinsurer entered into that certain Reinsurance Agreement
effective December 31, 2004, (“Agreement”) whereby Reinsurer reinsures
100% of any and all liabilities of the Ceding Company under certain single
premium deferred annuities, except for certain excluded liabilities.

 

WHEREAS,
Ceding Company and Reinsurer now desire to amend the Agreement to also reinsure
disability insurance issued by the Ceding Company, as provided herein.

 

NOW,
THEREFORE, in consideration of the above stated premises and the promises and
the mutual agreements set forth herein, the parties hereto agree as follows:

 

1.               Subject to receipt of all
required regulatory approvals, this Amendment No. 1 shall be effective as
of 12:01 a.m. January 1, 2008 (“Amendment No. 1 Effective Date”).

 

2.               Exhibit A is hereby
replaced by the Exhibit A attached hereto.

 

3.               Article I, Paragraph F,
is hereby replaced by the following:

 

F.                                      “Net Benefits”
shall mean the actual amounts paid or incurred by the Ceding Company, less any
amounts payable to Ceding Company by another reinsurer with respect to the
Policies for all surrenders, withdrawals (full and partial), death benefits,
disability benefits, annuitizations, and payments on supplemental contracts, net
of Excluded Liabilities.

 

4.               Article I, Paragraph I,
is hereby replaced by the following:

 

I.                                         “Policy” or “Policies”
shall mean the policies and contracts described in Exhibit A which are
underwritten or reinsured by the Ceding Company.

 

5.               The following paragraph is
hereby added to Article V

 

Within
forty-five (45) days of the latter of the Amendment No. 1 Effective Date
or the date Ceding Company has received approval from all necessary regulatory
authorities for Amendment No. 1 (“Amendment No. 1 Settlement Date”),
assets consisting of cash and investments, accrued investment income,
uncollected or deferred premiums and agent balances, and amounts recoverable
from reinsurers net 

 

 

of
unearned investment income, shall be transferred by Ceding Company to Reinsurer
with a market value amount calculated as of the Amendment No. 1 Effective
Date equal to the “Amendment No. 1 Net Statutory Liabilities” for the
Policies reinsured under this Amendment No. 1.

 

“Amendment
No. 1 Net Statutory Liabilities” is determined as “Total Liabilities” as
currently included in Annual Statement page 3, line 28 attributable to the
Policies ceded to Reinsurer under this Amendment No. 1.

 

Ceding
Company shall also pay to Reinsurer interest on such amount at the rate of four
percent (4%) per annum, simple rate, beginning on the Amendment No. 1
Effective Date and ending on the Amendment No. 1 Settlement Date.

 

6.               Article VI, Paragraph B
(c), is hereby replaced with the following:

 

(c)                      equals insurance taxes,
licenses and fees (including allocated taxes, licenses and fees, but excluding
income taxes) paid or incurred by Ceding Company with respect to the Policies.

 

7.               Article VI, Paragraph B
(f), is hereby replaced with the following:

 

(f)                        equals general insurance
expenses (including allocated expenses) paid or incurred by Ceding Company with
respect to the Policies.

 

8.               The following Article XVI
is hereby added to the Agreement:

 

ARTICLE XVI

RECAPTURE

 

1.               If a Policy reinsured under this Agreement
later fails to meet the definition of a “Policy” as specified in Exhibit A
and thereby becomes ineligible for reinsurance under this Agreement, the Policy
will be immediately recaptured by Ceding Company.

 

2.               Ceding Company shall notify
Reinsurer of any such recapture.

 

3.               Upon receiving notice of
recapture, Reinsurer shall pay to Ceding Company an amount equal to the Net
Statutory Liabilities associated with the recaptured Policy.  This amount will be determined as of the end
of the month following the date of recapture.

 

4.               Within ninety (90) days following the
recapture by Ceding Company of any business ceded to another reinsurer, Ceding
Company shall pay to Reinsurer assets with statutory book value equal to (a) x
[1+(b)(c)/365], where (a) through (c) are as defined below.

 

 

 

2

 

(a)                                  equals Net Statutory
Liabilities attributable to the Policies recaptured.  The applicable portion of these items will be
calculated as of the end of the month following the date of recapture.

 

(b)                                 equals the annual rate of
interest based on Ceding Company’s general account statutory financial
statement as filed with the Florida Insurance Department as of the end of the
calendar year immediately preceding the date of recapture, calculated as (i) divided
by (ii) where:

 

(i)                                     The amount on Page 4,
line 3 (Net Investment Income).

 

(ii)                                  The mean assets
over the year calculated as the sum of Page 2, line 10 (Subtotals, cash
and invested assets) Current Year and Page 2, line 10 Prior Year, the
quantity divided by 2.

 

(c)                                  equals the number of days
between the end of the month following the date of recapture and the date when
payment is made.

 

9.                           Initially
capitalized terms not otherwise defined herein shall have the same meaning set
forth in the Agreement

 

Except
as expressly provided herein, all other terms, covenants, and conditions of the
Agreement shall remain in full force and effect.

 

IN
WITNESS WHEREOF, the Parties have caused this Amendment No. 1 to
Reinsurance Agreement to be duly executed by their respective officers on the
dates shown below.

 

 

	
  AMERICAN
  HERITAGE LIFE INSURANCE COMPANY

  	
   

  
	
   

  	
   

  
	
  By:

  	
  /s/
  Samuel H. Pilch

  	
   

  	
   

  
	
   

  	
   

  
	
  Title:

  	
  Group
  Vice President

  	
   

  
	
   

  	
   

  
	
  Date:

  	
  January 4,
  2008

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
  ALLSTATE
  LIFE INSURANCE COMPANY

  	
   

  
	
   

  	
   

  
	
  By:

  	
  /s/
  Samuel H. Pilch

  	
   

  	
   

  
	
   

  	
   

  
	
  Title:
  

  	
  Group
  Vice President

  	
   

  
	
   

  	
   

  
	
  Date:  

  	
  January 4,
  2008

  	
   

  

 

 

3

 

 

 

EXHIBIT A

ELIGIBLE AND INELIGIBLE POLICIES

 

1.               For the period 11:59 p.m.
December 31, 2004 up to, but not including, 12:01 am January 1, 2008,
“Policy” or “Policies” shall mean only single premium deferred annuities with
form number A — DO31(11.99) issued by the Ceding Company.

 

2.               For the period beginning on
12:01 a.m. January 1, 2008, “Policy” or “Policies” means all
individual disability policies regardless of form number and single premium
deferred annuities with form number A — DO31(11.99) issued by the Ceding
Company.  Provided, however, that all
credit and group disability policies and certificates issued by the Ceding
Company are specifically excluded from the definition of “Policy” or “Policies”.

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00135-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00135-of-00352.parquet"}]]