Document:

<PAGE>

Confidential Information omitted where indicated by "[*]" and filed separately
with the Commission pursuant to a request for confidential treatment under
Rule 24b-2 of the Securities Exchange Act of 1934.

EXHIBIT 10.19

             VOXEO CORPORATION SUBSCRIBER SERVICES AGREEMENT NO. 218

   This Voxeo Corporation Subscriber Services Agreement No. 218 is made this
   September 28, 2001 ("Effective Date") by and between VOXEO Corporation, a
   Delaware Corporation with offices at 100 Enterprise Way, Scotts Valley, CA
   95066 (hereinafter "VOXEO") and i3 Mobile, Inc., a Delaware Corporation with
   offices at 181 Harbor Drive, Stamford, CT 06902 (hereinafter "Customer").

     1.   DEFINITIONS

1.1. "Customer Applications" shall mean web pages, software applications, code,
     information and data owned or controlled by Customer that are used by
     Customer or its end users for interacting with the Subscriber Services,
     including software applications designed by Customer or its designees using
     the development software made available by Voxeo.

1.2. "Customer Content" shall mean data, information, files, software, scripts,
     images, graphics, audio, video, text, and any other object or information,
     whether in written or audio form (e.g., voice messages), transmitted to or
     from the Voxeo Network by Customer or its end users through use of the
     Subscriber Services.

1.3. "Service Fee" shall mean the fees for use of the Subscriber Services, as
     specified in Exhibit A of this Agreement.

1.4. "Subscriber Services" shall mean the services provided by Voxeo to Customer
     as specified in Exhibit A of this Agreement.

1.5. "Term" shall mean the period from the Effective Date until any expiration
     or termination of this Agreement in accordance with Section 10.

1.6. "Voxeo Network" shall mean Voxeo's servers and infrastructure that are made
     generally available by Voxeo to Customer and its end users for the
     provision of the Subscriber Services.

2.   SUBSCRIBER SERVICES

2.1. Delivery of Services. Voxeo shall provide Subscriber Services to Customer
     during the Term, subject to the terms and conditions set forth herein.
     Voxeo shall not be liable for any delays or failure to perform to the
     extent that such delay or failure results from Customer's failure to timely
     provide any information, content or other deliverables reasonably necessary
     to provide the Subscriber Services to Customer.

2.2. Professional Services. This Agreement does not include professional or
     consulting services. On Customer's request and the parties' mutual
     agreement, Voxeo may provide such services under a separate written
     agreement.

2.3. Network Security. Voxeo shall use commercially reasonable efforts to
     monitor and protect against unauthorized access to Customer Content while
     on or within the Voxeo Network. Customer acknowledges, however, that the
     portion of the Voxeo Network through which Customer Content will pass and
     the servers on which Customer Content will be stored will not be segregated
     or in a separate physical location from servers on which Voxeo's other
     customers' content is or will be transmitted or stored.

<PAGE>

3.   CUSTOMER RESPONSIBILITIES

3.1. General. Customer shall be solely responsible for, and Voxeo is not liable
     for Customer's failure in, (a) properly configuring, developing,
     programming, hosting and operating its hardware, software, web sites,
     Customer Content and all Customer Applications, and their respective
     telephone and Internet connections, to allow access to and use of the Voxeo
     Network and Subscriber Services in accordance with the documentation
     provided by Voxeo and all applicable protocols and requirements of the
     Voxeo Network; (b) using commercially reasonable efforts to test all
     Customer Applications and Customer's web sites prior to use in connection
     with the Voxeo Network and the Subscriber Services; (c) ensuring
     compatibility of the Customer Applications with the Voxeo Network and
     Voxeo's protocols; and (d) providing any connections necessary to
     communicate with the Voxeo Network.

3.2. Customer Content. Customer is and shall be solely responsible for the
     creation, editorial content, control, and all other aspects of Customer
     Content. Customer represents and warrants to Voxeo that Customer has
     obtained (or will obtain, prior to transmission to the Voxeo Network) all
     authorizations and permissions required to use and transmit the Customer
     Content over the Voxeo Network as part of the Subscriber Services.

3.3. Lawful Purposes. Customer agrees that it will use the Subscriber Services
     only for lawful purposes and in accordance with this Agreement. Customer
     shall comply with all applicable laws and regulations when using the
     Subscriber Services or accessing the Voxeo Network, including without
     limitation, compliance with applicable international export and privacy
     laws, privacy policies of Customer and third parties and other laws
     regarding the transfer and/or transmission of data.

3.4. Unauthorized Use. Customer will be responsible for, and shall pay any
     applicable Service Fees associated with, any unauthorized use by Customer
     or Customer's end-users of the Subscriber Services, telephone numbers
     assigned to Customer, and Customer's account. In the event Customer becomes
     aware of such unauthorized use, Voxeo will issue to Customer, at Customer's
     request, replacement telephone number(s) for use with the Subscriber
     Services.

3.5. Traffic 'Spikes'. Customer shall provide written notice to Voxeo in the
     event Customer has reason to believe that usage of the Subscriber Services
     by Customer or its end users is likely to increase by twenty-five percent
     (25%) or more ("spike") for any reason (including, without limitation, due
     to an advertising campaign conducted by Customer; due to expected daily,
     weekly, monthly or seasonal usage variations; etc.). Customer shall use
     best reasonable efforts to provide such notice to Voxeo as far in advance
     of the expected spike as reasonably possible.

3.6. Customer Application(s). Customer represents that Exhibit A contains a
     description of the Customer Applications that Customer intends to use in
     connection with the Subscriber Services during the Term. Customer shall not
     use the Voxeo Network with any application other than the Customer
     Application(s) without prior notice and approval by Voxeo, which approval
     shall not be unreasonably withheld.

3.7. Critical Applications. Customer acknowledges and agrees that the Subscriber
     Services and the Voxeo Network are not designed, intended, authorized or
     warranted to be suitable for hosting life-support applications or other
     critical applications where the failure or potential failure of the
     Subscriber Services or the Voxeo Network can cause injury, harm, death, or
     other grave problems, including, without limitation, loss of aircraft
     control, hospital life-support systems, and delays in getting medical care
     or other emergency services. Customer acknowledges and agrees that use of
     the Voxeo Network and/or the Subscriber Services to support such
     applications is fully at the risk of the Customer and that Customer assumes
     all risk arising out of such use.

3.8. No Viruses. Customer represents and warrants to Voxeo that no Customer
     Content shall be knowingly transmitted by Customer or its end users through
     the Voxeo Network containing any program, routine or device which is
     designed to delete, disable, deactivate, interfere with or otherwise harm
     any software, program, data, device, system or service, including without
     limitation, any `time bomb', virus, drop dead device, malicious logic,
     worm, Trojan horse or trap or back door (collectively, "Harmful Code").

<PAGE>

Confidential Information omitted where indicated by "[*]" and filed separately
with the Commission pursuant to a request for confidential treatment under
Rule 24b-2 of the Securities Exchange Act of 1934.

4.   PAYMENT TERMS

4.1. Service Fees. Customer shall pay to Voxeo the Service Fees specified in
     Exhibit A. Customer shall be required to pay the Service Fees [*]
     (including testing, development and production usage) on the Voxeo Network
     related to Customer's Application. Testing on the Voxeo Developer network
     as a member of the Voxeo Developer community is not governed by this
     Agreement. Prior to the expiration of the Initial Term, Voxeo shall notify
     Customer of any Service Fees adjustment for the Subscriber Services that
     shall apply for the Renewal Term.

4.2. Invoice and Payment. Voxeo shall bill the Service Fees on a monthly basis
     to the billing address and contact set forth on Exhibit A to this
     Agreement. Except for disputed amounts, payment of all invoices is due net
     thirty (30) days after receipt of invoice. With respect to any disputed
     amounts in an invoice, Customer shall not be required to pay such disputed
     amounts; however, Customer shall immediately notify Voxeo in writing
     regarding such disputed amount and the parties will work together in good
     faith to resolve any such dispute as soon as practicable. All fees quoted
     and payments made hereunder shall be in U.S. Dollars. Customer's billing
     address and contact can be changed upon written notice to Voxeo.

4.3. Late Payments. Service Fees not paid when due shall accrue late charges at
     a rate of 1.5% per month, or the maximum rate allowed under law, whichever
     is lower, from the date such payment was due until the date paid.

4.4. Taxes. Customer shall be responsible for all sales taxes, use taxes, value
     added taxes, withholding taxes and any other similar taxes and charges of
     any kind imposed by any federal, state or local governmental entity on the
     transactions contemplated by this Agreement, excluding only U.S. taxes
     based solely upon Voxeo's income. When Voxeo has the legal obligation to
     pay or collect taxes for which Customer is responsible pursuant to this
     Section 4.4, the appropriate amount shall be invoiced to and paid by
     Customer unless Customer provides Voxeo with a valid tax exemption
     certificate authorized by the appropriate taxing authority.

5.   PERFORMANCE STANDARDS

5.1. Service Uptime. 5.1 Service Uptime. Voxeo shall use commercially reasonable
     efforts to maintain a Service Uptime of 99%, which translates into
     unavailability of the Subscriber Services of no more than approximately
     seven (7) hours in any given month. In this Agreement, "Service Uptime"
     means the period in which equipment and software under the sole control of
     Voxeo are capable of receiving and processing service requests received
     from Customer and its end users via the public Internet and/or
     telecommunication network. Voxeo shall not be responsible for equipment and
     software not under the sole control of Voxeo. Customer's sole remedy and
     Voxeo's sole liability for failure to meet the Service Uptime standard
     provided in this Section 5.1 is set forth in Section 5.4.

5.2. Service Outages. In the event Voxeo discovers, or Customer notifies Voxeo
     regarding, a problem associated with the Subscriber Services, Voxeo will
     use commercially reasonable efforts to determine whether the source of the
     problem is limited to Voxeo's infrastructure within two (2) hours of such
     discovery or notification. If the source of the problem is limited to
     Voxeo's infrastructure, Voxeo will use commercially reasonable efforts to
     remedy the problem within an additional two (2) hours. If the source of the
     problem and/or remedy resides outside of Voxeo's infrastructure, Voxeo will
     use commercially reasonable efforts to notify the responsible party(ies)
     and cooperate with it (them) to resolve such problem as soon as possible.

5.3. Limitations. The performance standards set forth in this Section 5 are
     subject to the following limitations:

     5.3.1. Scheduled Maintenance. Voxeo reserves regularly scheduled
            maintenance windows in order to maintain and upgrade Voxeo's
            infrastructure. Regularly scheduled maintenance occurs on Saturdays
            between 1am and 3am local point of presence time. Voxeo shall not be
            responsible for service outages caused by such regularly scheduled
            maintenance.

<PAGE>

     5.3.2. Customer Responsibility. The performance standards set forth in this
            Section 5 do not include service outages caused directly by
            Customer, by its Customer Applications, by applications on
            Customer's servers, by problems associated with Customer's web
            servers or telephone service, failure of internet connectivity
            due to Customer's or its suppliers equipment or services or by
            Customer specifications that do not meet Voxeo's compatibility
            requirements.

5.4  Uptime Remedy. At Customer's request, Voxeo shall provide Customer a one
     (1) day Subscriber Service credit for each continuous full hour the
     Subscriber Services are non-accessible to Customer and/or its outside end
     users during any month due to Voxeo's fault, provided that no such remedy
     shall be available for the first seven (7) hours that the Subscriber
     Services are unavailable in any month. Each such Subscriber Service credit
     shall be deducted from Customer's monthly payment, in an amount equal to
     the total Service Fees owed for the subject month, divided by the number of
     days in such month. In no event shall the number of such Subscriber Service
     credits provided to Customer exceed ten (10) Subscriber Service credits in
     any given month. Such service credits shall not be provided for service
     outages for which any of the limitations set forth in Section 5.3 apply.

6.   DESIGNATED CONTACTS

     Each party shall appoint in writing an employee or agent of such party to
     act as the "Designated Contact" for all communication between the parties
     related to the Subscriber Services and one (1) back up contact, all
     identified on Exhibit A. The Designated Contacts shall monitor the status
     of the Subscriber Services and shall be the point of contact between the
     parties with respect to the Subscriber Services. Either party may change
     its Designated Contact upon written notice to the other party. Customer
     agrees that only the Customer Designated Contact (or the identified backup)
     shall be permitted to contact Voxeo for problems with or other issues
     relating to the Subscriber Services. Customer agrees that it shall not
     contact any employee or representative of Voxeo other than Voxeo's
     Designated Contact (or the identified backup) regarding such problems or
     issues.

7.   INTELLECTUAL PROPERTY

7.1. Ownership. All right, title, and interest, including all intellectual
     property rights in the Subscriber Services and any associated hardware and
     software of Voxeo or its licensors, and any updates, upgrades or
     modifications thereof, or in any ideas, know-how, and programs developed by
     Voxeo or its licensors during the course of performance of this Agreement
     shall remain the property of Voxeo or its licensors. All right, title, and
     interest in Customer Applications and any Customer Content communicated via
     Voxeo's infrastructure through use of the Subscriber Services and any
     Customer Applications shall remain the sole property of Customer.

7.2. Restrictions. Customer shall not: (i) disassemble, reverse engineer,
     decompile, or otherwise attempt to derive source code from the software or
     documentation, modify, adapt, create derivative works based upon, or
     translate any software or documentation owned and/or provided by Voxeo
     ("Voxeo Software and Documentation"); (ii) copy, install or use Voxeo
     Software or Documentation on any of its computer systems, servers, or
     networks without Voxeo's prior written consent; or (iii) transfer, lease,
     loan, resell for profit, distribute or otherwise grant any rights in the
     Voxeo Software or Documentation in any form to any other party, including
     commercial time-sharing, rental, or service bureau use. Voxeo shall not:
     (i) disassemble, reverse engineer, decompile, or otherwise attempt to
     derive source code from the software or documentation, modify, adapt,
     create derivative works based upon, or translate any software or
     documentation owned and/or provided by Customer ("Customer Software and
     Documentation"); (ii) copy, install or use Customer Software or
     Documentation on any of its computer systems, servers, or networks without
     Customer's prior written consent; or (iii) transfer, lease, loan, resell
     for profit, distribute or otherwise grant any rights in the Customer
     Software or Documentation in any form to any other party, including
     commercial time-sharing, rental, or service bureau use.

<PAGE>

8.   CONFIDENTIAL INFORMATION

8.1. Definition. "Confidential Information" means any information disclosed by
     either party to the other party under this Agreement, either directly or
     indirectly, in writing, orally or by inspection of tangible objects
     (including, without limitation, documents, software, facilities, equipment
     and operating plans). Confidential Information may also include information
     disclosed to a disclosing party by third parties. Confidential Information
     shall not, however, include any information which (i) was publicly known
     and made generally available in the public domain prior to the time of
     disclosure by the disclosing party; (ii) becomes publicly known and made
     generally available after disclosure by the disclosing party to the
     receiving party through no action or inaction of the receiving party; (iii)
     is already rightfully in the possession of the receiving party at the time
     of disclosure by the disclosing party as shown by the receiving party's
     files and records immediately prior to the time of disclosure; (iv) is
     obtained by the receiving party from a third party without a breach of such
     third party's obligations of confidentiality; (v) is independently
     developed by the receiving party without use of or reference to the
     disclosing party's Confidential Information; (vi) represents general
     conceptual information (as compared to, e.g., specific technical or
     financial information, specific product offerings or specific product
     ideas) which is incidentally retained in the memories of persons who have
     had access to Confidential Information and which is disclosed by such
     persons without any intention of breaching the confidentiality restrictions
     contained herein; or (vii) is required by law to be disclosed by the
     receiving party, provided that the receiving party gives the disclosing
     party prompt written notice of such requirement prior to such disclosure
     and assistance in obtaining an order protecting the information from public
     disclosure.

8.2. Non-use and Non-disclosure. Each party agrees not to use any Confidential
     Information of the other party except as expressly permitted in this
     Agreement or as expressly authorized. Each party agrees not to disclose any
     Confidential Information of the other party, to third parties or to such
     party's employees, except as provided in Section 8.3 and 8.4 below.

8.3. Terms of Agreement. Each party agrees that the terms and conditions of this
     Agreement will be treated as the other parties Confidential Information and
     that no reference to the terms and conditions of this Agreement may be made
     in any form of press release or public statement without first consulting
     with the other party; provided, however, that each party may disclose the
     terms and conditions of this Agreement: (i) as may be required by law, if
     such party notifies the other party of such requirement prior to such
     disclosure in sufficient time to enable the other party to seek a
     protective order covering such disclosure; (ii) to legal counsel of the
     parties in connection with the enforcement of this Agreement or rights
     under this Agreement, provided such counsel is informed of his/her
     obligation to keep such disclosure in confidence with the same degree of
     care as the party's other Confidential Information; (iii) in connection
     with the requirements of an initial public offering or securities filing
     provided such party seeks confidential treatment of the terms and
     conditions of this Agreement as appropriate; (iv) to accountants, banks an
     financing sources and their advisors; and (v) in connection with a merger
     or acquisition or proposed merger or acquisition or the like.

8.4. Maintenance of Confidentiality. Each party agrees that it shall take
     reasonable measures to protect the secrecy of and avoid disclosure and
     unauthorized use of the Confidential Information of the other party.
     Without limiting the foregoing, each party shall take at least those
     measures that it takes to protect its own most highly confidential
     information but in no circumstances less than reasonable care. Neither
     party shall disclose the other party's Confidential Information to any
     person or entity other than its officers, employees, consultants and legal
     advisors who need access to such Confidential Information in order to
     effect the intent of this Agreement and who have entered into written
     confidentiality agreements with it consistent with this Section 8.4, prior
     to any disclosure of Confidential Information to such officers, employees,
     consultants and legal advisors. Neither party shall make any copies of the
     Confidential Information of the other party unless the same are previously
     approved in writing by the other party. Each party shall reproduce the
     other party's proprietary rights notices on any such approved copies, in
     the same manner in which such notices were set forth in or on the original.

8.5. Remedies. Each party acknowledges that a breach of this Section 8 would
     cause irreparable harm to the non-breaching party, the extent of which
     would be difficult to ascertain. Accordingly, the parties agree that, in
     addition to any other remedies to which the non breaching party may be
     legally entitled, the non-breaching party shall have the right to obtain
     immediate injunctive relief from a court of competent

<PAGE>

     jurisdiction in the event of a breach of this Section 8 by the other party
     or any of its officers, employees, consultants or other agents. The parties
     further agree that no bond or other security shall be required in obtaining
     such equitable relief and the parties hereby consent to the issuance of any
     such injunctive relief.

8.6. OTHER BUSINESS ACTIVITIES:

(a)  Each of the parties agree that the other party may currently or in the
     future acquire information, either independently developed or legally
     received from third parties, which may be similar to the Confidential
     Information. Nothing in this Agreement will be construed as a
     representation that the receiving party does not or will not have such
     independently developed or legally received information.

(b)  Nothing in this Agreement will be construed as a representation or
     agreement to restrict assignment or reassignment of the receiving party's
     employees, or in any manner to affect or limit either party's present and
     future business activities of any nature, including business activities
     which could be competitive with the disclosing party. The parties each
     acknowledge that they are aware that the other is currently discussing
     similar transactions with other parties, including competitors of each of
     the parties, as the case may be. This Agreement imposes no obligation on
     either Party to purchase, sell, license, transfer, or otherwise dispose of
     any technology, services, or products. This Agreement does not create any
     agency or partnership relationship. This Agreement does not bind the
     parties to enter into any further agreement or arrangement with the other.

(c)  Nothing in this Agreement will be construed as a representation or
     agreement that either party will not develop or have developed for it
     products, concepts, systems or techniques contemplated by or embodied in
     the Confidential Information, provided that the receiving party does not
     violate any of its obligations under this Agreement in connection with such
     development.

9.   MARKETING

9.1. Press Releases. Neither party may issue a press release announcing the
     relationship contemplated by this Agreement without the prior written
     consent of the other which consent may be withheld in the sole discretion
     of such party.

10.  TERM AND TERMINATION

10.1. Term. This Agreement shall become effective on the Effective Date and
      shall continue for a period of one (1) year from the Effective Date unless
      earlier terminated in accordance with the terms of this Agreement (the
      "Initial Term"). The Agreement shall automatically renew on an annual
      basis unless notice of termination is issued by Customer or Voxeo at least
      forty-five (45) days prior to termination (each a "Renewal Term").

10.2. Termination. This Agreement may be terminated as follows:

          10.2.1. If Customer fails to make any payment due hereunder within
               thirty (30) days after receiving written notice from Voxeo that
               such payment is delinquent or objects in writing to any Service
               Fee adjustment as provided in Section 4.1 within fifteen (15)
               days after receiving notice of such adjustment, Voxeo may
               terminate this Agreement on written notice to Customer at any
               time following the end of such thirty (30) day period or such
               fifteen (15) day period, as applicable.

          10.2.2. If either party materially breaches any term or condition of
               this Agreement and fails to cure such breach within thirty (30)
               days after receiving written notice of the breach, the
               non-breaching party may terminate this Agreement on written
               notice at any time following the end of such thirty (30) day
               period.

<PAGE>

          10.2.3. This Agreement shall terminate immediately upon notice if
               either party becomes insolvent or makes an assignment for the
               benefit of creditors.

10.3. Survival. The following sections shall survive the termination or
      expiration of this Agreement for any reason: 7.1, 7.2, 8, 10.3, 11, 12, 13
      and 14 and any payment obligations incurred prior to the expiration or
      termination of this Agreement.

11.  INDEMNIFICATION

11.1.     By Customer. Customer shall defend Voxeo and it directors, officers
          and employees from and against all claims, demands, suits or
          proceedings made or brought against Voxeo, and shall pay or reimburse
          Voxeo for any and all damages, costs and expenses payable by Voxeo to
          the party bringing such action to the extent that they are awarded in
          a final judgment or agreed to in settlement, as a result of (a) a
          claim against Voxeo alleging that Customer's web site or any Customer
          Content directly infringes a copyright, trademark or patent or other
          intellectual property or proprietary right of a third party, (b) a
          claim against Voxeo based upon the Customer Content or the use or
          transmission thereof by Voxeo in connection with performing the
          Subscriber Services, or the content of Customer's web site, including
          but not limited to claims of defamation, invasion of privacy, or the
          violation of any right of publicity or other rights of any person or
          entity, (c) a claim against Voxeo alleging that the storage or
          transmission of any Customer Content by Voxeo in the course of
          performing the Subscriber Services violates any law, rule, regulation
          or court order, (d) any use of the Subscriber Services by Customer in
          violation of this Agreement, (e) any use of the Subscriber Services or
          the Voxeo Network by the Customer or its end users for any critical
          application described in Section 3.7, or (f) any transmission by
          Customer or its end users of any Harmful Code to or through the Voxeo
          Network; provided that Voxeo: (i) gives written notice of the claim
          promptly to Customer, (ii) gives Customer sole control of the defense
          and settlement of the claim, (iii) provides to Customer all available
          information and assistance, and (iv) has not compromised or settled
          such claim without Customer's prior written consent.

11.2.     By Voxeo. Voxeo shall defend Customer and it directors, officers and
          employees from and against all claims, demands, suits or proceedings
          made or brought against Customer, and shall pay or reimburse Customer
          for any and all damages, costs and expenses payable by Customer to the
          party bringing such action to the extent that they are awarded in a
          final judgment or agreed to in settlement, as a result of a claim
          against Customer alleging that the Subscriber Services directly
          infringe a copyright, trademark or patent or other intellectual
          property or proprietary right of a third party, except for claims for
          which Customer is obligated to indemnify under Section 11.1, provided
          that Customer: (i) gives written notice of the claim promptly to
          Voxeo, (ii) gives Voxeo sole control of the defense and settlement of
          the claim, (iii) provides to Voxeo all available information and
          assistance, and (iv) has not compromised or settled such claim without
          Voxeo's prior written consent.

12.  WARRANTY AND DISCLAIMER

12.1.     Warranty. Voxeo warrants to Customer that (a) it has the right and
          authority to enter into this Agreement and (b) it shall perform the
          Subscriber Services and its obligations hereunder in a commercially
          reasonable, professional and workmanlike manner. Customer warrants to
          Voxeo that it has the right and authority to enter into this
          Agreement.

12.2.     Disclaimer. Voxeo does not warrant that the Subscriber Services shall
          meet all of Customer's requirements, or that the use of the Subscriber
          Services shall be uninterrupted or error-free. Except as set forth in
          Section 5, THE SUBSCRIBER SERVICES ARE PROVIDED TO CUSTOMER ON AN "AS
          IS" BASIS. VOXEO MAKES NO OTHER WARRANTY OF ANY KIND, WHETHER EXPRESS,
          IMPLIED, STATUTORY, OR OTHERWISE RELATING TO THE SUBSCRIBER SERVICES
          OR ANY OTHER MATERIALS OR SERVICES FURNISHED OR PROVIDED TO CUSTOMER
          UNDER THIS AGREEMENT. VOXEO SPECIFICALLY DISCLAIMS ALL IMPLIED
          WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND
          NONINFRINGEMENT.

<PAGE>

13.  LIMITATION OF LIABILITY

          EXCEPT FOR GROSSLY NEGLIGENT OR INTENTIONAL MISCONDUCT AND EXCEPT FOR
          CUSTOMER'S OBLIGATION TO PAY THE SUBSCRIBER FEES, IN NO EVENT SHALL
          EITHER PARTY'S LIABILITY ARISING OUT OF OR RELATED TO THIS AGREEMENT
          EXCEED THE SUM OF FEES PAID BY CUSTOMER TO VOXEO. IN NO EVENT SHALL
          EITHER PARTY OR THEIR LICENSORS, OR ITS SUPPLIERS HAVE ANY LIABILITY
          TO THE OTHER FOR ANY LOST PROFITS, LOSS OF DATA, BUSINESS
          INTERRUPTION, OR COSTS OF PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES,
          OR FOR ANY INDIRECT, SPECIAL, INCIDENTAL OR CONSEQUENTIAL DAMAGES
          HOWEVER CAUSED AND UNDER ANY THEORY OF LIABILITY (INCLUDING
          NEGLIGENCE) AND WHETHER OR NOT SUCH PARTY HAS BEEN ADVISED OF THE
          POSSIBILITY OF SUCH DAMAGES AND NOTWITHSTANDING ANY FAILURE OF
          ESSENTIAL PURPOSE OF ANY LIMITED REMEDY PROVIDED HEREIN. THE PARTIES
          AGREE THAT THIS SECTION 13 REPRESENTS A REASONABLE ALLOCATION OF RISK.

14. GENERAL PROVISIONS

14.1.     Assignment. Neither party may assign any of its rights or delegate any
          of its obligations under this Agreement, whether by operation of law
          or otherwise, without the prior express written consent of the other
          party; provided, however, that either party may assign this Agreement
          without such consent in connection with a merger, corporate
          reorganization or sale of all or substantially all of its assets. Any
          attempted assignment in violation of this Section 14.1 shall be null
          and void. Subject to the foregoing, this Agreement shall bind and
          inure to the benefit of the parties, their respective successors and
          permitted assigns.

14.2.     Waiver and Amendment. No modification, amendment or waiver of any
          provision of this Agreement shall be effective unless in writing and
          signed by the party to be charged. No failure or delay by either party
          in exercising any right, power, or remedy under this Agreement, except
          as specifically provided herein, shall operate as a waiver of any such
          right, power or remedy.

14.3.     Choice of Law. This Agreement and any dispute arising from the
          performance or breach hereof shall be governed by and construed and
          enforced in accordance with, the laws of the United States and the
          State of California, USA, excluding conflict of laws provisions and
          excluding the 1980 United Nations Convention on Contracts for the
          International Sale of Goods.

14.4.     Relationship of Parties. The parties are independent contractors.
          Neither party shall be deemed to be an employee, agent, partner or
          legal representative of the other for any purpose and neither shall
          have any right, power or authority to create any obligation or
          responsibility on behalf of the other.

14.5.     Severability. If any provision of this Agreement is held by a court of
          competent jurisdiction to be contrary to law, such provision shall be
          changed and interpreted so as to best accomplish the objectives of the
          original provision to the fullest extent allowed by law and the
          remaining provisions of this Agreement shall remain in full force and
          effect.

14.6.     Force Majeure. Except for Customer's obligations to pay money, neither
          party shall be deemed to be in breach of this Agreement for any
          failure or delay in performance caused by reasons beyond its
          reasonable control, including but not limited to acts of God,
          earthquakes, strikes or shortages of materials.

14.7.     Headings and References. The headings and captions used in this
          Agreement are used for convenience only and are not to be considered
          in construing or interpreting this Agreement.

14.8.     Counterparts. This Agreement may be executed via facsimile in any
          number of counterparts, all of which taken together shall constitute
          one and the same agreement.

<PAGE>

14.9.     Complete Understanding. This Agreement, including all Exhibits,
          constitutes the final, complete and exclusive agreement between the
          parties with respect to the subject matter hereof, and supersedes any
          prior or contemporaneous agreement, proposal, warranties and
          representations

          IN WITNESS WHEREOF the parties have caused this Agreement to be
          executed by their duly authorized representative as of the date first
          set forth above.

i3 MOBILE, INC.                            VOXEO CORPORATION

By:   /s/ Wes Trager                       By:      /s/ Daniel J. Kaplan
   ---------------------------------           --------------------------------

Print Name:    Wes Trager                  Print Name:    Daniel J. Kaplan
            ------------------------                  -------------------------

Title:         C.T.O                       Title:     VP Finance
       -----------------------------              -----------------------------

Date:          9-28-01                     Date:       10/3/01
     -------------------------------            -------------------------------

<PAGE>

EXHIBIT A TO SUBSCRIBER SERVICE AGREEMENT NO. 218

ADDITIONAL TERMS

  1. SUBSCRIBER SERVICES:

     Subject to the terms and conditions of this Agreement, Voxeo will grant to
     Customer access to the Voxeo Network for commercial use as set forth below,
     as may be amended from time to time by mutual written agreement.

     Number of Local Telephone Numbers:     0

     Number of Toll-Free Telephone Numbers:  1

     Voxeo shall establish an isolated network environment to support Customer's
     Application with the availability of up to Five Hundred (500) ports
     configured as follows:

    o    Windows NT operating system with service pack 6

    o    Nuance 7.0.4

    o    Foundation SpeechObjects 1.1

    o    H.323 as the telephony interface

    o    Text-to-Speech engine

     The Voxeo Network provides a platform for enabling Customer to operate
     integrated Internet and telephone applications, such as instant
     notification, unified messaging, intelligent call routing, IVR replacement,
     and phone access to web content. Each network server includes interfaces
     and associated software that support a variety of Internet, speech, and
     telephone capabilities. Each network server is also connected to the
     Internet and the Public Switched Telephone Network (PSTN) via communication
     links and telephone lines supplied to Voxeo by data centers and/or
     telecommunication providers. The Voxeo Network provides a platform for
     interfacing with Customer Applications (hosted by Customer or Customer's
     designees) and enables such Customer Applications to control outbound and
     inbound traffic communicated through the Voxeo Network. For outbound
     traffic, the network infrastructure responds to resource requests from
     Customer Applications to communicate the outbound traffic via the Internet
     or telephone link in accordance with the resource request. For inbound
     traffic, the network infrastructure routes the traffic in accordance with
     instructions from the Customer Application. Voxeo will not be responsible
     for the development and/or testing of Customer Applications, except to the
     extent such development and/or testing is provided under a separate written
     agreement between Voxeo and Customer.

     Customer's Application will provide for remote access to an SQL database
     maintained by Customer that contains the relevant data required by such
     Customer Application.

  2. DESCRIPTION OF CUSTOMER APPLICATION(S):

       -------------------------------------------------------------------------
       Application Type:  Customer built Voice Application
       -------------------------------------------------------------------------
       Description of Application: portal services including weather, stock
       quotes, horoscope and lottery information made available.
       -------------------------------------------------------------------------

<PAGE>

Confidential Information omitted where indicated by "[*]" and filed separately
with the Commission pursuant to a request for confidential treatment under
Rule 24b-2 of the Securities Exchange Act of 1934.

  3. SERVICE FEES:

         Customer shall pay fees as follows:

         Service Fees. [*] Dollars [*] per month for the first [*]; for each [*]
         each month, Customer shall pay Voxeo [*].

         Up Front Fee. The first two (2) months of Services Fees (for a total
         of [*] Dollars [*] shall be paid up front (the "Up Front Fee"). The Up
         Front Fee shall be due and payable no later than ten (10) days after
         execution of the Agreement and shall be credited toward the first two
         (2) months of Service Fees.

         The Service Fees apply for the Subscriber Services as described in this
         Attachment A. In the event Customer desired that Voxeo offer additional
         or new features or requests a new or different sequestered environment,
         the parties shall agree on the appropriate charges for such changes. In
         addition, if either party requests a change to the configuration of the
         Customer's sequestered environment, if such change is acceptable to
         both parties, then the parties shall agree on the fees, if any,
         required to implement such change, and shall enter into an amendment to
         this Agreement to that effect.

  4. BACK-UP AND RECOVERY CAPABILITIES

Voxeo will provide Customer back-up and recovery capabilities as follows:

o POP-Level Redundancy: Voxeo.NET consists of several self-sustaining points of
presence (POPs) in carrier-grade collocation facilities across the US. In
addition, Voxeo relies on fault-tolerant equipment for voice call processing, IP
routing, application gateways and its network management infrastructure.

o Redundant Telco Connectivity: Voxeo connects to its long distance and local
providers via divergent high-capacity paths. These "local loops" are provided by
top-tier fiber providers.

o Redundant IP Connectivity: Voxeo's distributed production POPs are peered to
the Internet via separate IP backbone providers. Private Line connectivity
between Voxeo's POPs provides an additional layer of IP redundancy.

o Failover and Load Balancing. Inbound 800 services can be configured for
telco-level failover or load distribution across multiple POPs, thereby
providing an additional layer of telco redundancy.

  5. INSURANCE

Voxeo maintains an adequate level of general liability and other appropriate
insurance to cover any liabilities described by the warranties in this
Agreement.

<PAGE>

6.       DESIGNATED SUPPORT CONTACTS

Voxeo Customer Support:  (407) 835-0065
(Available:  7 x 24)
support@voxeo.com

------------------------------------------
Customer Designated Contact
------------------------------------------
Name:  Wes Trager
Position: CTO
Phone: 203-428-3000
Email: wtrager@i3mobile.com
Fax: 203-428-3188
------------------------------------------
Customer Backup Contact
------------------------------------------
Name:  Larry Kelley
Position:  VP Engineering
Phone: 817-766-5020
Email:  lkelley@i3mobile.com
Fax:  817-766-5001
------------------------------------------

5.  SALES REPRESENTATIVE:

Voxeo Sales Representative Name:  Robert McKelvey<PAGE>

MOORE CORPORATION LIMITED

2001 LONG TERM INCENTIVE PLAN

Scotia Plaza
40 King Street West, Suite 3501
Toronto, Canada M5H 3Y2

<PAGE>

MOORE CORPORATION LIMITED

2001 LONG TERM INCENTIVE PLAN

================================================================================

                                Table of Contents                      Page No.

================================================================================

SECTION 1.  GENERAL PROVISIONS.................................................1
     1.1.        Purpose.......................................................1
     1.2.        Administration................................................1
     1.3.        Participation.................................................2
     1.4.        Shares Available..............................................2
     1.5.        Withholding...................................................3
     1.6.        Expenses......................................................3
     1.7.        Non-exclusivity...............................................3
     1.8.        Subsidiary....................................................4
     1.9.        Amendment.....................................................4
     1.10.       Laws..........................................................4
     1.11.       Effective Date................................................5

SECTION 2.  STOCK OPTIONS......................................................5
     2.1.        Stock Option Grants...........................................5
     2.2.        Option Price..................................................6
     2.3.        Exercise of Options...........................................6
     2.4.        Participant Not a Shareholder.................................7

SECTION 3.  RESTRICTED STOCK AWARDS............................................8
     3.1.        Restricted Stock Awards.......................................8
     3.2.        Terms and Conditions..........................................8

SECTION 4.  SPECIAL STOCK AWARDS...............................................9
     4.1.        Special Stock Award Grants....................................9
     4.2         Foreign Grants................................................9

APPENDIX A...................................................................A-1

APPENDIX B...................................................................B-1

<PAGE>

         SECTION 1. GENERAL PROVISIONS

1.1.     Purpose

         The purpose of the Moore Corporation Limited 2001 Long Term Incentive
Plan (the "Plan") is to advance the interests of Moore Corporation Limited (the
"Corporation" and, together with its Subsidiaries, "Moore") by (i) providing
certain of its key employees with additional incentive; (ii) encouraging stock
ownership by such employees, thereby increasing their proprietary interest in
the success of Moore; (iii) encouraging them to remain employees of Moore; (iv)
attracting new key employees and (v) continuing to align the interests of the
Corporation's directors with those of its shareholders.

1.2.     Administration

     (a) The Plan shall be administered: (I) with respect to Employees (as
defined below), by the Management Resource Committee of the Board of Directors
of the Corporation (the "Board") or such other committee (the "Board Committee")
as the Board may appoint from time to time and (ii) with respect to non-Employee
Directors (as defined below), by the Board. The administrators of the Plan,
whether the Board Committee, with respect to Employee Participants, or the
Board, with respect to non-Employee Director Participants, are referred to
herein as the Committee.

     (b) Subject to the limitations of the Plan, the Committee shall have the
authority: (i) to select from the regular, full-time salaried key employees of
Moore (the "Employee" or "Employees") those who, together with the Corporation's
directors ("Directors") shall participate in the Plan (the "Participant" or
"Participants"); (ii) to make grants under the Plan, subject to ratification of
any grants by the Board, which relate to the issue of shares of the Corporation,
and any limitations, restrictions and conditions upon such grants; (iii) to
interpret the Plan and to adopt, amend and rescind such administrative
guidelines and other rules and regulations relating to the Plan as it shall from
time to time deem advisable, including, without limitation, special guidelines
and provisions for persons who are residing in, or subject to, the taxes of,
differing countries; and (iv) to make all other determinations and to take all
other actions in connection with the implementation and administration of the
Plan as it may deem necessary or advisable or as the Board may direct. The
Committee's determinations on matters within its authority shall be conclusive
and binding upon Moore and all other persons.

     The Corporation, the Board or the Committee may consult with professional
advisors, including, without limitation, legal counsel, who may be counsel for
the Corporation or other counsel, with respect to its obligations or duties
hereunder, or with respect to any action or proceeding or any question of law,
and shall not be liable with respect to any action taken or omitted by it in
good faith pursuant to the advice of such counsel.

<PAGE>

                                      -2-

1.3.     Participation

         Employee participants shall be selected by the Committee from the
Employees. In making this selection and in making decisions as to the form and
amount of grants, the Committee may give consideration to (i) the functions and
responsibilities of the Employee; (ii) his or her past, present and potential
contributions to the profitability and growth of Moore; (iii) the value of his
or her services to Moore; and (iv) other factors deemed relevant by the
Committee. All Directors may participate in the Plan.

         Participation in the Plan is entirely voluntary. Neither this Plan nor
the grant of any award hereunder shall give any Participant or other Employee
any right with respect to continuance of employment by Moore, nor shall they be
a limitation in any way on the right of Moore to terminate his or her employment
at any time. Moore does not assume responsibility for the income and other tax
consequences for the Participants, who are advised to consult with their own tax
advisors.

1.4.     Shares Available

     (a) All shares issued under the Plan shall be common shares in the capital
stock of the Corporation ("Common Shares").

         The maximum aggregate number of Common Shares which may be issued for
all purposes under the Plan shall be two million five hundred thousand
(2,500,000), subject to adjustment as provided in paragraph (b). The aggregate
number of Common Shares reserved for issuance which may be issued to any one
person under the Plan shall not exceed 5% of the outstanding Common Shares of
the Corporation (on a non-diluted basis) less the aggregate number of Common
Shares and Series 1 Preference Shares reserved for issuance to such person under
any other stock option plan, options for services, inducement options or stock
purchase plans. The total number of restricted stock awards ("Restricted Stock")
and Special Stock Awards which may be granted in any fiscal year and during the
term of the Plan may not exceed the lesser of one percent of the total
outstanding capital of the Corporation and 880,000 Common Shares. The aggregate
number of Common Shares reserved for issuance which may be issued to the
non-employee Directors as a whole shall not exceed three hundred and
seventy-five thousand (375,000) Common Shares.

         Subject to the provisions of the prior paragraph, the maximum number of
Common Shares subject to a stock option (an "Option") which may be granted to
any Participant during any fiscal year of the Corporation during the term of the
Plan shall not exceed five hundred thousand (500,000) Common Shares (subject to
adjustment as provided in paragraph (b)). The maximum number of Common Shares
subject to an award of Restricted Stock which may be granted to any Participant
during any fiscal year of the Corporation during the term of the Plan shall not
exceed one hundred thousand (100,000) Common Shares (subject to adjustment as
provided in paragraph (b)). The limits set forth in this paragraph are not
individual limits on the number of Common Shares subject to Special Stock Awards
which may be granted hereunder; awards of Special Stock Awards are only subject
to the overall maximum limits set forth in the prior paragraph.

<PAGE>

                                      -3-

         Any Common Shares subject to an Option which has been granted under the
Plan and which for any reason is cancelled or terminated without having been
exercised in full shall again be available for grants and awards under the Plan.
Common Shares issued under the Plan as Restricted Stock which is forfeited for
any reason prior to vesting shall not be available for further grants or awards
under the Plan. No fractional shares shall be issued, and the Committee shall
determine the manner in which fractional share values shall be treated.

     (b) In the event of any change in the number of outstanding Common Shares
by reason of any stock dividend or split, recapitalization, reorganization,
merger, amalgamation, consolidation, combination or exchange of shares, or other
similar corporate change, the Committee shall make appropriate substitution or
adjustment in (i) the number or kind of shares or other securities reserved for
issuance pursuant to the Plan; and (ii) the number and kind of shares subject to
unexercised Options theretofore granted and in the option price of such shares;
and (iii) the number and kind of shares of Restricted Stock and Special Stock
Awards; provided, however, that no substitution or adjustment shall obligate
Moore to issue or sell fractional shares. The Committee may, in its sole
discretion, pay cash in lieu of any fractional Common Shares in settlement of
awards under the Plan. Notice of any adjustment shall be given by the Committee
to each Participant whose award under the Plan has been adjusted and such
adjustment (whether or not such notice is given) shall be effective and binding
for all purposes of the Plan.

1.5.     Withholding

         Moore shall have the right to deduct from all amounts paid in cash, or
to otherwise require, prior to the issuance or delivery of any Common Shares,
payment by the Participant of any taxes required by law to be withheld. In the
case of payments in the form of Common Shares, the Participant shall be required
to pay to the Corporation the amount of any taxes required to be withheld with
respect to such shares; in lieu thereof, the Corporation shall have the right to
sell without notice or to permit the Participant to elect to have the
Corporation sell, a sufficient number of shares to cover the amount required to
be withheld, or to withhold any such amount from the Participant's salary. Any
fraction of a Common Share required to satisfy such tax obligations shall be
disregarded and the amount due shall be paid instead in cash by the Participant.

1.6.     Expenses

         The expenses of administering the Plan by Moore shall be borne by
Moore.

1.7.     Non-exclusivity

         Nothing contained herein shall prevent the Corporation, the Board or
the Committee from adopting other or additional compensation arrangements,
subject to regulatory and shareholder approval if required, and such
arrangements may be either generally applicable or applicable only in specific
cases. No award under this Plan shall be deemed compensation for purposes of
computing benefits under any retirement plan of Moore nor affect any benefits
under any other benefit plan now or subsequently in effect under which the
availability or amount of benefits is related to the level of compensation,
except as specifically provided in any such plan.

<PAGE>

                                      -4-

1.8.     Subsidiary

         The term "Subsidiary" means, with respect to the Corporation, any
corporation of which at least a majority of the voting shares are at the time,
directly or indirectly, owned by the Corporation, and includes any corporation
in like relationship to a Subsidiary.

1.9.     Amendment

         The Board may amend, suspend or terminate the Plan or any portion
thereof at any time in accordance with applicable legislation and subject to
regulatory approval, provided that no amendment shall be made without
shareholder approval which shall (i) increase (except as provided in Section
1.4(b) hereof) the maximum aggregate number of shares which may be issued
pursuant to the Plan; (ii) increase the maximum individual Participant
limitations for a fiscal year; (iii) change eligibility requirements for
participation in the Plan; (iv) decrease the minimum option price of any Stock
Option; (v) extend the maximum option period; (vi) materially increase the
benefits accruing to Participants in the Plan; or (vii) increase (except as
provided in Section 1.4(b) hereof) the maximum aggregate number of shares which
may be issued under the Plan to non-employee Directors. No such amendment,
suspension or termination shall alter or impair any right theretofore granted to
any Participant without the consent of such Participant. In no event may any
portion of the Plan intended to satisfy the requirements of: (i) the
performance-based exception under Section 162(m) of the United States Internal
Revenue Code of 1986, as amended (the "Code") or (ii) Section 422 of the Code be
amended without shareholder approval if such amendment without shareholder
approval would cause such portion of the Plan to fail to satisfy the
requirements of such exception or such Section, as the case may be.

         With the consent of the Participant affected thereby and subject to
regulatory approval, the Committee or the Board may amend or modify any
outstanding Option, award of Restricted Stock or Special Stock Award
(collectively, "Awards") in any manner to the extent that the Committee or the
Board, as the case may be, would have had the authority to initially make such
grant as so modified or amended, including without limitation, to change the
date or dates as of which an Option becomes exercisable or the restrictions on
shares of Restricted Stock are removed. No action may be taken pursuant to this
paragraph which would result in an Award intended to satisfy the requirements of
Section 162(m) of the Code to fail to satisfy any such requirements.

1.10.    Laws

         The Plan and all matters to which reference is made herein shall be
governed by and construed in accordance with the laws of the Province of
Ontario, and the laws of Canada applicable therein.

         The Committee may postpone any exercise of any Option or the issue of
any Common Shares pursuant to the Plan for such time as the Committee in its
discretion may deem necessary in order to permit Moore to effect or maintain
registration of the Plan or the Common Shares issuable pursuant thereto under
the securities laws of any applicable jurisdiction, or to

<PAGE>

                                      -5-

determine that such shares and the Plan are exempt from such registration. Moore
shall not be obligated by any provision of the Plan or grant or award thereunder
to sell or issue shares in violation of the law of any government having
jurisdiction therein. In addition, Moore shall have no obligation to issue any
Common Shares pursuant to the Plan unless such shares shall have been duly
listed, upon official notice of issuance, with each stock exchange on which such
shares are listed for trading.

1.11.    Effective Date

         The Plan shall be effective on February 22, 2001 and shall expire on
February 21, 2004, provided, however, that if the Plan is not approved by
shareholders of the Corporation prior to December 31, 2001, the Plan and all
Options and all grants hereunder shall be null and void and shall be of no
effect.

         SECTION 2. STOCK OPTIONS

2.1.     Stock Option Grants

         Subject to the provisions hereof, the Committee, subject to
ratification by the Board, shall have the authority to determine the
Participants to whom Options shall be granted, the number of Common Shares to be
covered by each Option, the conditions and limitations, if any, in addition to
those set forth in Section 2.3 hereof, applicable to the exercise of an Option,
including, without limitation, the nature and duration of the restrictions, if
any, to be imposed upon the sale or other disposition of Common Shares acquired
upon exercise of the Option, and the nature of the events, if any, and the
duration of the period in which any Participant's rights in respect of Common
Shares acquired upon exercise of an Option may be forfeited. A Participant may
receive Options on more than one occasion under the Plan. The Committee shall
have the authority to grant Options as either Incentive Stock Options ("ISOs")
or Non-Qualified Stock Options ("NQSOs") for purposes of United States income
tax legislation; provided, however, that ISOs shall not be granted to
non-Employee Participants. To the extent that any Option does not qualify as an
ISO (whether because of its provisions or the time and manner of its exercise or
otherwise), it shall constitute a separate NQSO.

         To the extent that the aggregate Fair Market Value of shares with
respect to which Options designated as ISOs are exercisable for the first time
by any Participant during any year (under all plans of the Corporation and any
parent or subsidiary corporation (as such terms are defined in Section 424 of
the Code) thereof) exceeds US$100,000, such Options shall be treated as not
being ISOs. The foregoing shall be applied by taking Options into account in the
order in which they were granted. For the purposes of the foregoing, the Fair
Market Value of any Common Share shall be determined as of the time the Option
with respect to such share is granted. In the event the foregoing results in a
portion of an Option designated as an ISO exceeding the above US$100,000
limitation, only such excess shall be treated as not being an ISO. In addition,
if an Employee does not remain employed by the Corporation, any subsidiary or
any parent at all times from the time an ISO is granted until 3 months prior to
the date of exercise thereof (or such other period as required by applicable
law), such Option shall be treated as a NQSO. Should any provision of this Plan
not be necessary in order for the Options to

<PAGE>

                                      -6-

qualify as ISOs, or should any additional provisions be required, the Committee
may amend this Plan accordingly, without the necessity of obtaining the approval
of the shareholders of the Corporation.

         "Fair Market Value" means the average of the high and low prices at
which Common Shares are traded in board lots on The Toronto Stock Exchange at
the close of business on the trading day preceding the date of grant, or if not
traded on such date, the average of the closing bid and asked prices on such
exchange for that date. If such exchange was not open for trading on that date,
Fair Market Value shall be so determined by reference to the last preceding date
on which the exchange was open for trading. If the Common Shares are not traded
on The Toronto Stock Exchange but are otherwise publicly traded, the Committee
shall determine in good faith a method for determining "Fair Market Value". If
the Common Shares are not publicly traded, "Fair Market Value" means the price
for Common Shares set by the Committee in good faith.

2.2.     Option Price

         The Committee shall establish the option price at the time each Option
is granted, which shall in all cases be not less than 100% of the Fair Market
Value of the shares covered by such Option; provided, however, that if an ISO is
granted to a person (a "Ten Percent Shareholder") owning shares possessing more
than 10% of the total combined voting power of all classes of stock of the
Corporation, its subsidiaries or its parent (as such terms are defined in
Section 424 of the Code), the option price shall be no less than 110% of the
Fair Market Value of the shares covered by such Option. The option price shall
be subject to adjustment in accordance with the provisions of Section 1.4(b)
thereof. Notwithstanding the foregoing, subject to regulatory approval if
required, even if any Option is modified, extended or renewed and, thereby,
deemed to be the issuance of a new Option under applicable tax or accounting
rules, the option price may continue to be the original exercise price even if
less than the Fair Market Value of the shares at the time of such modification,
extension or renewal.

2.3.     Exercise of Options

     (a) Options shall not be exercisable later than ten years after the date of
grant; provided, however, that an ISO granted to a Ten Percent Shareholder shall
not be exercisable later than five years after the date of grant.

     (b) The Committee may determine when any Option shall become exercisable
and may determine that the Option shall be exercisable in installments, and may
impose such other restrictions as it shall deem appropriate. If the Committee
provides, in its discretion, that any Option is exercisable subject to certain
limitations (including, without limitation, that such Option is exercisable only
in installments or within certain time periods), the Committee may, subject to
regulatory approval if required, waive such limitations on the exercisability at
any time at or after grant in whole or in part (including, without limitation,
waiver of the installment exercise provisions or acceleration of the time at
which such Option may be exercised), based on such factors, if any, as the
Committee shall determined in its sole discretion.

<PAGE>

                                      -7-

     (c) Except as provided in the next sentence, Options shall not be
transferable or assignable by the Participant otherwise than by will or the laws
of descent and distribution, and shall be exercisable during the lifetime of a
Participant only by the Participant or his or her legal guardian or
representative and after death only by the Participant's legal representative.
The Committee may determine at the time of grant or thereafter that a NQSO that
is otherwise not transferable pursuant to this Section 2.3(c) is transferable,
to the extent permitted by applicable law, in whole or in part and in such
circumstances, and under such conditions, as specified by the Committee.

     (d) Except as otherwise determined by the Committee: (i) in the event that
an Employee Participant ceases to be an Employee for any reason other than
death, retirement or disability, each of the Options held by the Participant
shall cease to be exercisable after the date of termination of employment; or
(ii) in the event of termination of an Employee Participant's employment as a
result of death, retirement or disability, all of such Participant's Options
shall thereupon become fully exercisable and remain exercisable within one year
after the date of termination of employment, whether or not otherwise fully
exercisable on that date. In no event shall any Option be exercisable after its
stated termination date.

         The terms "retirement" and "disability" shall be interpreted in
accordance with the Moore retirement and disability policies applicable to a
Participant.

     (e) Each Option shall be confirmed by an agreement executed by Moore and by
the Participant.

     (f) The option price of each Common Share as to which an Option is
exercised shall be paid in full (i) in cash at the time of such exercise; (ii)
through a procedure whereby the Participant delivers irrevocable instructions to
a broker approved by the Committee to deliver promptly to the Corporation an
amount equal to the purchase price either upon exercise or sale, as approved by
the Committee; or (iii) on such other terms and conditions as may be acceptable
to the Committee (including, without limitation, the relinquishment of Options.
No Common Shares shall be issued until payment therefor, as provided herein, has
been made or provided for.

     (g) The Committee may in its discretion permit Participants to defer
delivery of Common Shares acquired pursuant to a Participant's exercise of an
Option in accordance with the terms and conditions established by the Committee.

     (h) Notwithstanding anything to the contrary contained herein, any Option
granted pursuant to the Plan and still outstanding at the date of a Change in
Control (as defined in Appendix B), shall become fully exercisable as to all
shares from and after the date of such Change in Control.

2.4.     Participant Not a Shareholder

         A Participant shall have no rights as a shareholder of the Corporation
with respect to any Common Shares covered by any Option until such time as and
to the extent only that such Option has been exercised.

<PAGE>

                                      -8-

         SECTION 3. RESTRICTED STOCK AWARDS

3.1.     Restricted Stock Awards

         The Committee, subject to ratification by the Board, may in its
discretion authorize the issue to any Employee Participant of shares to which
are attached restrictions as to ownership, resale or such other matters as the
Committee may determine ("Restricted Stock"). Subject to the provisions of the
Plan, the Committee shall have the authority to determine the number of shares
of Restricted Stock to be awarded to each Participant, the duration of the
period (the "Restricted Period") during which, and the conditions under which,
the Restricted Stock may be forfeited to the Corporation, the price to be paid
by the recipient (which may be zero to the extent permitted by applicable law)
and the terms and conditions of the award in addition to those contained in
Section 3.2. The Committee may condition the grant or vesting of Restricted
Stock upon the attainment of specified performance goals, including performance
goals set forth in Appendix A established in accordance with Section 162(m) of
the Code (the "Performance Criteria"), or such other factors as the Committee
may determine, in its sole discretion. Such determinations shall be made by the
Committee at the time of the award but in no event shall the duration of the
Restricted Period be less than two or more than seven years. An Employee
Participant may receive awards of Restricted Stock on more than one occasion
under the Plan.

3.2.     Terms and Conditions

     (a) Shares of Restricted Stock may not be sold, assigned, transferred,
pledged or otherwise encumbered, except as herein provided, during the
Restricted Period. Each Employee Participant receiving shares of Restricted
Stock shall be issued a stock certificate in respect of such shares of
Restricted Stock, unless the Committee elects to use another system, such as
book entries by the transfer agent, as evidencing ownership of shares of
Restricted Stock. Stock certificates issued in respect of shares of Restricted
Stock shall be registered in the name of the Participant, bear an appropriate
legend referring to the terms, conditions and restrictions applicable to such
shares of Restricted Stock and deposited by him or her, together with a stock
power endorsed in blank, with the Corporation or its agent. At the expiration of
the Restricted Period without prior forfeiture of the Restricted Stock, the
Corporation shall deliver such certificates to the Participant, or his or her
legal representative. The Committee may determine that any or all shares of
Restricted Stock should be registered in the name of, or the certificates
therefor held by, a trustee. The Committee may accelerate the vesting of all or
any part of any Restricted Stock award and/or waive the deferral limitations for
all or any part of any Restricted Stock award.

     (b) Except as provided in subsection (a) hereof or the next sentence,
during the Restricted Period the Employee Participant shall have all the rights
of a holder of the shares comprising the Restricted Stock, including but not
limited to the right to receive any dividends (or amounts equivalent to
dividends), the right to exercise any voting rights thereunder and, subject to
and conditioned upon the full vesting of Restricted Stock, the right to tender
such shares. The Committee may, in its sole discretion, determine at the time of
grant that the payment of dividends shall be deferred until, and conditioned
upon, the expiration of the applicable Restriction Period.

<PAGE>

                                      -9-

     (c) In the event an Employee Participant ceases to be an Employee upon the
occurrence of his or her death, retirement or disability during the Restricted
Period, the restrictions imposed hereunder shall, except as limited by the
agreement referred to in (d) hereof, lapse with respect to such number of shares
of Restricted Stock as shall be determined by the Committee with respect to each
award, but in no event less than a number equal to the product of (i) a fraction
the numerator of which is the number of completed months which have elapsed
subsequent to the date of such award and the denominator of which is the number
of months in the Restricted Period for such award, and (ii) the number of shares
of Restricted Stock covered by such award. In the event a Participant ceases to
be an Employee for any other reason during the Restricted Period, all shares of
Restricted Stock shall thereupon be forfeited to the Corporation. All shares of
Restricted Stock which are forfeited to the Corporation shall be deemed to have
been acquired by it from the Participant for no consideration.

     (d) Each award shall be confirmed by an agreement executed by the
Corporation and by the Participant, which agreement shall expressly provide,
inter alia, that the shares received thereunder and the disposition of said
shares shall be subject to the provisions of all applicable securities and other
legislation and, the terms and conditions applicable in the event the
Participant is granted a leave of absence.

         SECTION 4. SPECIAL STOCK AWARDS

4.1.     Special Stock Award Grants

         The Committee, subject to ratification by the Board, may grant Special
Stock Awards to Employee Participants in payment of the amount due such
Participants under an incentive or performance plan sponsored or maintained by
Moore which provides for such alternative. Grants of Special Stock Awards may be
made in the form of Restricted Stock or unrestricted Common Shares and may be
subject to such other terms and conditions as the Committee may determine.

4.2.     Foreign Grants

         The Committee, subject to ratification by the Board, may also grant
other types of equity-based awards to key Employees subject to tax or securities
laws in those locations (other than Canada or the United States) in which the
law, including exchange control regulations, taxation or securities laws, unduly
restricts the grant or effectiveness of Options or Restricted Stock as
determined by the Committee.

<PAGE>

                                   APPENDIX A

           PERFORMANCE CRITERIA FOR PERFORMANCE-BASED RESTRICTED STOCK
       INTENDED TO SATISFY THE REQUIREMENTS OF SECTION 162(M) OF THE CODE
       ------------------------------------------------------------------

                  Performance Criteria for performance-based Restricted Stock
intended to satisfy the requirements of Section 162(m) of the Code shall be
based on one or more of the following Performance Criteria: (i) the attainment
of certain target levels of, or a specified percentage increase in, revenues,
income before income taxes and extraordinary items, net income, earnings before
income tax, earnings before interest, taxes, depreciation and amortization,
funds from operation of real estate investments or a combination of any or all
of the foregoing; (ii) the attainment of certain target levels of, or a
percentage increase in, after-tax or pre-tax profits including, without
limitation, that attributable to continuing and/or other operations; (iii) the
attainment of certain target levels of, or a specified increase in, operational
cash flow; (iv) the achievement of a certain level of, reduction of, or other
specified objectives with regard to limiting the level of increase in, all or a
portion of, the Corporation's bank debt or other long-term or short-term public
or private debt or other similar financial obligations of the Corporation, which
may be calculated net of such cash balances and/or other offsets and adjustments
as may be established by the Committee; (v) the attainment of a specified
percentage increase in earnings per share or earnings per share from continuing
operations; (vi) the attainment of certain target levels of, or a specified
increase in return on capital employed or return on invested capital; (vii) the
attainment of certain target levels of, or a percentage increase in, after-tax
or pre-tax return on stockholders' equity; (viii) the attainment of certain
target levels of, or a specified increase in, economic value added targets based
on a cash flow return on investment formula or net after-tax operating profit
less cost of capital formula; (ix) the attainment of certain target levels in
the fair market value of the shares of the Corporation's common shares; and (x)
the growth in the value of an investment in the Corporation's common shares
assuming the reinvestment of dividends. For purposes of item (i) above,
"extraordinary items" shall mean all items of gain, loss or expense for the
fiscal year determined to be extraordinary or unusual in nature or infrequent in
occurrence or related to a corporate transaction (including, without limitation,
a disposition or acquisition) or related to a change in accounting principle,
all as determined in accordance with applicable account standards.

                  In addition, such Performance Criteria may be based upon the
attainment of specified levels of Corporation (or subsidiary, division or other
operational unit of the Corporation) performance under one or more of the
measures described above relative to the performance of other corporations. To
the extent permitted under Section 162(m) of the Code, but only to the extent
permitted under Section 162(m) of the Code (including, without limitation,
compliance with any requirements for stockholder approval), the Committee may:
(i) designate additional business criteria on which the Performance Criteria may
be based or (ii) adjust, modify or amend the aforementioned business criteria.

                  The foregoing limitations shall not affect the performance
criteria which may be utilized with regard to Restricted Stock not intended to
satisfy Section 162(m) of the Code.

                                       A-1

<PAGE>

                                   APPENDIX B

                                CHANGE IN CONTROL
                                -----------------

A "Change in Control" shall mean any of the following: (i) (A) the acquisition
of direct or indirect beneficial ownership (as determined under Rule 13d-3
promulgated under the United States Securities Exchange Act of 1934), in the
aggregate, of securities of the Corporation representing thirty percent (30%) or
more of the total combined voting power of the Corporation's then issued and
outstanding voting securities entitled to vote in the general election for
directors by any person or entity or group of associated persons or entities
(within the meaning of Section 13(d)(3) or 14(d)(2) of the United States
Securities Exchange Act of 1934) acting in concert (other than the Corporation
or its Subsidiaries or any employee benefit plan of either) (a "Person"),
provided that, if a buyback of shares by the Corporation causes the Person to
attain such limit, such limit shall not be deemed attained unless and until such
Person acquires any such voting securities of the Corporation after the buyback
that caused the level to be attained; (B) the amalgamation, merger or
consolidation of the Corporation with any Person other than (a) an amalgamation,
merger or consolidation which would result in the voting securities of the
Corporation outstanding immediately prior thereto continuing to represent
(either by remaining outstanding or by being converted into voting securities of
the surviving or parent entity) fifty percent (50%) or more of the combined
voting power (based on normal issue voting) of the voting securities of the
Corporation or such surviving or parent entity outstanding immediately after
such amalgamation, merger or consolidation in substantially the same proportion
as immediately prior to such amalgamation, merger or consolidation; or (b) an
amalgamation, merger or consolidation effected to implement a recapitalization
of the Corporation (or similar transaction) in which no Person is or becomes the
beneficial owner, directly or indirectly (as determined under Rule 13d-3
promulgated under the United States Securities Exchange Act of 1934), of
securities representing more than the amounts set forth in (A) above; (C) the
approval by the shareholders of the Corporation of any plan or proposal for the
complete liquidation or dissolution of the Corporation; or (D) the sale or other
disposition of all or substantially all of the assets of the Corporation other
than the sale or other disposition of all or substantially all of the assets of
the Corporation either (x) to a person or persons who beneficially own, directly
or indirectly, at least fifty percent (50%) or more of the combined voting power
(based on normal issue voting) of the voting securities of the Corporation at
the time of the sale, or (y) in a manner such that after such sale or other
disposition the ultimate parent entity of the acquirer is, directly or
indirectly, owned (based on normal issue voting) at least fifty percent (50%) by
shareholders who immediately prior to such transaction owned at least fifty
percent (50%) of the voting power (based on normal issue voting) of the
Corporation immediately prior to such transaction in materially the same
proportion as owned by such shareholders immediately prior to such transaction;
or (ii) during any period of not more than twenty-four (24) consecutive months,
individuals who at the beginning of such period constitute the Board, and any
new director (other than a director designated by a person who has entered into
agreement with the Corporation to effect a transaction described in clause (i)
or whose initial assumption of office is in connection with an actual or
threatened "election contest" relating to the election of the directors of the
Corporation (as such terms are used in Rule 14a-11 under the United States
Securities Exchange Act of 1934)) whose election by the Board or nomination for
election by the Corporation's shareholders was approved by a vote of at least
two-thirds of the

<PAGE>

                                      -12-

directors then still in office who either were directors at
the beginning of the period or whose election or nomination for election was
previously so approved, cease for any reason to constitute at least a majority
thereof. Only the first Change in Control after the date hereof shall be deemed
a Change in Control hereunder.

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00036-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00036-of-00352.parquet"}]]