Document:

Exhibit 10.27

                       TAX SHARING AND INDEMNITY AGREEMENT

      This TAX SHARING AND INDEMNITY AGREEMENT (the "Agreement"), dated as of
this ___ day of ______, 2004, by and between ZAPATA CORPORATION ("Zapata"), a
Nevada corporation, and SAFETY COMPONENTS INTERNATIONAL, INC. ("Safety"), a
Delaware corporation.

                                R E C I T A L S:

      A. Zapata is the common parent of an affiliated group of corporations
within the meaning of Section 1504(a) of the Internal Revenue Code of 1986, as
amended.

      B. Safety and its affiliates are members of the affiliated group of
corporations with respect to which Zapata is the common parent.

      C. Zapata has filed consolidated income tax returns, and intends to file
consolidated income tax returns, and combined income tax returns where
advisable.

      D. Zapata and Safety desire to agree upon a method of determining the
financial consequences to each party resulting from the filing of consolidated
or combined income tax returns.

      E. Safety desires to be indemnified by Zapata with respect to certain tax
liabilities.

      F. Zapata desires to be indemnified by Safety with respect to certain tax
liabilities.

      NOW, THEREFORE, in consideration of their mutual promises, the parties
hereby agree as follows:

                                    ARTICLE 1
                                   DEFINITIONS

      1.1 As used in this Agreement, the following terms shall have the
following meanings:

            "After-Tax Cash Benefit" means the excess, if any, of a member's
separate return tax liability for the Consolidated Group under Treas. Reg.
Section 1.1552-1(a)(2)(ii) over the amount of the tax liability of the
Consolidated Group allocated to the member pursuant to Section 3.1 of this
Agreement.

            "Code" means the Internal Revenue Code of 1986, as amended, or any
successor thereto, as in effect for the taxable period in question.

            "Consolidated Group" means the group of corporations that
immediately prior to the Effective Date are members of the affiliated group of
corporations (within the meaning of

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Section 1504 of the Code) that files or is required to file consolidated tax
returns of which Zapata, or its successor, is the common parent.

            "Effective Date" means the date upon which Zapata and its affiliates
cease to own eighty percent (80%) of the issued and outstanding shares of Safety
within the meaning of Section 1504(a) of the Code.

            "Final Determination" shall mean the final resolution of liability
for any Tax for a taxable period, including any related interest or penalties,
(a) by Internal Revenue Service Form 870 or 870-AD (or any successor forms
thereto), on the date of acceptance by or on behalf of the Internal Revenue
Service ("IRS"), or by a comparable form under the laws of other jurisdictions;
except that a Form 870 or 870-AD or comparable form that reserves (whether by
its terms or by operation of law) the right of the taxpayer to file a claim for
refund and/or the right of the Taxing Authority to assert a further deficiency
shall not constitute a Final Determination; (b) by a decision, judgment, decree,
or other order by a court of competent jurisdiction, which has become final and
unappealable; (c) by a closing agreement or accepted offer in compromise under
Section 7121 or 7122 of the Code, or comparable agreements under the laws of
other jurisdictions; (d) by any allowance of a refund or credit in respect of an
overpayment of Tax, but only after the expiration of all periods during which
such refund may be recovered (including by way of offset) by the Tax imposing
jurisdiction; or (e) by any other final disposition, including by reason of the
expiration of the applicable statute of limitations.

            "Representative" means with respect to any person or entity, any of
such person's or entity's directors, officers, employees, agents, consultants,
advisors, accountants, attorneys, and representatives.

            "Safety Businesses" means the present and future subsidiaries,
divisions and business of Safety and any Safety Post-Closing Affiliate.

            "Safety Pre-Closing Affiliate" means any corporation, partnership or
other entity directly or indirectly controlled by Safety on or before the
Effective Date.

            "Safety Post-Closing Affiliate" means any corporation, partnership
or other entity directly or indirectly controlled by Safety after the Effective
Date.

            "Tax" or "Taxes" means (a) all forms of taxation, whenever created
or imposed, and whenever imposed by a national, municipal, governmental, state,
federal or other body, whether domestic or foreign (a "Taxing Authority"), and
without limiting the generality of the foregoing, shall include net income,
alternative or add-on minimum tax, gross income, sales, use, ad valorem, gross
receipts, value added, franchise, profits, license, transfer, recording,
withholding, payroll, employment, excise, severance, stamp, occupation, premium,
property, windfall profit, custom duty, or other tax, governmental fee or other
like assessment or charge of any kind whatsoever, together with any related
interest, penalties, or other additions to tax, or additional amounts imposed by
any such Taxing Authority, (b) liability for the payment of any amounts of the
type described in (a) as a result of being a member of an affiliated,
consolidated, combined or unitary group for any period, including any liability
arising pursuant to Treas. Reg. Section 1.1502-6, or as a result of being a
party to any agreement or arrangement whereby liability for payment of such
amounts was determined or taken into account with reference to the

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liability of another party and (c) liability for the payment of any amounts of
the type described in (a) as a result of any express or implied obligation to
indemnify any other person.

            "Tax Attributes" shall include, but not be limited to, losses (i.e.
current, carryback and carryforward), deductions and credits with respect to
"regular" and "alternative minimum" Taxes.

            "Taxing Authority" is defined under the term "Taxes."

            "Taxable Period" or "Taxable Periods" means the tax year for the
"Consolidated Group" as that term is defined in this Article 1.

            "Tax Return" means any return, filing, questionnaire or other
document required to be filed, including requests for extensions of time,
filings made with estimated Tax payments, claims for refund and amended returns
that may be filed, for any taxable period with any Taxing Authority in
connection with any Tax (whether or not a payment is required to be made with
respect to such filing).

            "Zapata Affiliate" means any corporation, partnership or other
entity directly or indirectly controlled by Zapata, other than Safety, a Safety
Pre-Closing Affiliate, or a Safety Post-Closing Affiliate.

            "Zapata Businesses" means the present and future subsidiaries,
divisions and business of any member of the Consolidated Group, other than the
present and future subsidiaries, divisions and business of Safety, any Safety
Pre-Closing Affiliate and any Safety Post-Closing Affiliate.

            "Zapata Group" means the group of corporations that immediately
after the Effective Date are members of the affiliated group of corporations
(within the meaning of Section 1504 of the Code) that files or is required to
file consolidated tax returns of which Zapata, or its successor, is the common
parent.

                                    ARTICLE 2
                      PREPARATION AND FILING OF TAX RETURNS

      2.1 Income Included. All Tax Returns required to be filed by the
Consolidated Group relating to Taxable Periods ending before or including the
Effective Date and filed after the date of this Agreement shall include the
income of Safety and Safety Pre-Closing Affiliates (as determined in this
Section 2.1) attributable to such Taxable Periods (including, for federal income
Tax purposes, any deferred income triggered into income by Treas. Reg. Section
1.1502-13 and any excess loss accounts taken into income under Treas. Reg.
Section 1.1502-19) required to be reported in the Consolidated Group's
consolidated federal income Tax Returns (or under any similar rules applicable
to any state, local or other income Tax Returns filed on a consolidated or
combined basis). The income of Safety and Safety Pre-Closing Affiliates will be
apportioned beginning with the first day of the Taxable Period through and
including the Effective Date and the period after the Effective Date by closing
the books of Safety and such Safety Pre-Closing Affiliates as of the end of the
Effective Date. The income of Safety and any Safety Pre-Closing Affiliate shall
not include: (1) any deferred income triggered into income by

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Treas. Reg. Section 1.1502-13 or any similar Treasury Regulation or state law;
and (2) any excess loss accounts taken into income under Treas. Reg. Section
1.1502-19 or any similar Treasury Regulation or state law, attributable to any
other member of the Consolidated Group.

      2.2 Tax Returns for Taxable Periods Ending Before or Including the
Effective Date. Zapata shall have the responsibility and authority to timely
prepare and file, or cause to be timely prepared and filed, the federal
Consolidated Group Tax Returns and any state, local or other income Tax Returns,
filed on a consolidated or combined basis relating to Taxable Periods ending
before or including the Effective Date. Safety shall provide Zapata with any
tax-related information reasonably requested by Zapata with respect to any
Taxable Periods ending on or before the Effective Date. Furthermore, with
respect to separate Tax Returns of Safety or any Safety Pre-Closing Affiliates,
Safety shall provide Zapata, upon Zapata's request, with a pre-filing draft of
such returns no later than fifteen (15) business days prior to their due date,
and proof of timely filing and payment of any associated Taxes.

      2.3 Tax Returns for Taxable Periods Beginning After the Effective Date.
Safety shall prepare and file, or cause to be prepared and filed, all Tax
Returns for Safety and any Safety Post-Closing Affiliate for taxable periods of
Safety and any Safety Post-Closing Affiliate beginning after the Effective Date.
Zapata shall prepare and file, or cause to be prepared and filed, all Tax
Returns for the Zapata Group for taxable periods beginning after the Effective
Date.

      2.4 Carry-Over Period Returns.

            (a) Safety shall prepare and file on a timely basis any Tax Returns
(but not including any federal income Tax Return, or any state, local, or other
income Tax Return filed on a consolidated or combined basis) of Safety and any
Safety Pre-Closing Affiliate for any Taxable Period beginning before and ending
after the Effective Date (a "Carry-Over Period").

            (b) All other Tax Returns for a Carry-Over Period required to be
filed by any member of the Consolidated Group other than Safety or any Safety
Pre-Closing Affiliate shall be timely prepared and filed, or caused to be timely
prepared and filed, by Zapata.

                                    ARTICLE 3
              ALLOCATION OF INCOME TAX LIABILITIES; PAYMENT OF TAX

      3.1 Allocation of Income Tax Liabilities with Respect to Taxable Periods
Ending Before or Including the Effective Date.

            (a) Except as otherwise provided in this Agreement, the consolidated
federal income Tax liability of the Consolidated Group for all Taxable Periods
ending before or including the Effective Date shall be allocated pursuant to
Section 1552(a)(1) of the Code and the Regulations thereunder among the members
of the Consolidated Group in accordance with the ratio which that portion of the
consolidated taxable income attributable to each member of the Consolidated
Group having taxable income bears to the consolidated taxable income of the
Consolidated Group. The same allocation principles shall apply in determining
each member's share of any state,

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<PAGE>

local or other income Tax liability determined on a consolidated or combined
basis to the extent such principles are not inconsistent with requirements
imposed by such state, local, or other Taxing Authority. Each member shall be
responsible for, and shall immediately pay to Zapata its allocable portion of
the consolidated federal income Tax liability of the Consolidated Group, as well
as its allocable portion of state, local, or other Tax liability determined on a
consolidated or combined basis.

            (b) If the consolidated federal income Tax liability or state,
local, or other income Tax liability determined on a consolidated or combined
basis is adjusted for any Taxable Period, whether by means of an amended return,
claim for refund, or an audit by a Taxing Authority, the liability of each
member of the Consolidated Group shall be recomputed to give effect to such
adjustments in accordance with Section 3.1(a) of this Agreement; provided that
any accuracy-related penalty imposed under Section 6662 of the Code or any fraud
penalty under Section 6663 of the Code shall be allocated to and be borne by
each member to the extent the imposition of such penalty against the
Consolidated Group is the result of adjustments to the Tax liability of the
Consolidated Group attributable to adjustments (i) which are inconsistent with
Tax Return positions taken by such member and, if such member is not the common
parent, communicated to the common parent of the Consolidated Group, or (ii)
which are inconsistent with Tax Return information furnished by such member to
the common parent of the Consolidated Group.

      3.2 Tax Attributes.

            (a) Except as otherwise provided in this Agreement, each member of
the Consolidated Group shall be compensated to reflect the absorption of its Tax
Attributes by one or more other members in accordance with the "Percentage
Method" principles set forth in Treas. Reg. Section 1.1502-33(d)(3). For this
purpose, a member that absorbs the Tax Attributes of another member shall be
responsible for paying that member 100% of the After-Tax Cash Benefits realized
as a result of utilizing such member's Tax Attributes no later than thirty (30)
days after the filing of the consolidated federal income tax return for the
Consolidated Group. The same allocation and payment principles shall apply with
respect to the absorption of Tax Attributes relating to any state, local, or
other Tax liability determined on a consolidated or combined basis, to the
extent such principles are not inconsistent with requirements imposed by such
state, local, or other Taxing Authority.

            (b) If the consolidated federal income Tax liability or state,
local, or other Tax liability determined on a consolidated or combined basis is
adjusted for any Taxable Period, whether by means of an amended return, claim
for refund, or an audit by a Taxing Authority, the liability of each member of
the Consolidated Group under Section 3.2(a) of this Agreement shall be
recomputed to give effect to such adjustments in accordance with Section 3.1(a)
and Section 3.2(a) of this Agreement.

      3.3 Estimated Tax Payments. Zapata shall have the right to assess Safety
and Safety Pre-Closing Affiliates for their share of estimated Tax payments to
be made on the projected consolidated or combined income Tax liability each
year. Payments shall be made by Safety to Zapata and shall be made within ten
(10) days after such assessment. Safety and Safety Pre-Closing Affiliates will
receive credit for such prepayments in the year-end computation under Section
3.1(a) of this Agreement.

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      3.4 Tax Returns Which Are Not Consolidated Or Combined Income Tax Returns.
Safety shall be responsible for timely paying all Taxes imposed on Safety and
any Safety Pre-Closing Affiliate, which are not attributable to a consolidated
or combined income tax return.

      3.5 Separation Payment With Respect to Federal Income Taxes. Zapata shall
give Safety notice of the filing of Zapata's consolidated federal income Tax
Returns and Tax Returns for any state, local, or other Tax Authority determined
on a consolidated or combined basis for its first taxable year ending after the
Effective Date ("Final Return Notice"). To the extent not previously paid to
Zapata in accordance with Article 3, Safety and each Safety Pre-Closing
Affiliate shall pay to Zapata, within thirty (30) days after receipt by Safety
of the Final Return Notice, its allocable portion pursuant to Section 3.1(a)
hereof, of (1) such consolidated federal income Tax liability of the
Consolidated Group; and (2) such state, local, or other income Tax liability
determined on a consolidated or combined basis. Zapata shall not withdraw any
earnings or assets of Safety or any Safety Pre-Closing Affiliates prior to the
Effective Date.

      3.6 Liability for Taxes With Respect to Post-Effective Date Taxable
Periods. The Zapata Group shall pay all Taxes of the Zapata Group and shall be
entitled to receive and retain all refunds of Taxes of the Zapata Group with
respect to Taxable Periods beginning after the Effective Date which are
attributable to the Zapata Businesses. Safety shall pay all Taxes of Safety and
any Safety Post-Closing Affiliate and shall be entitled to receive and retain
all refunds of Taxes of Safety and any Safety Post-Closing Affiliate for all
periods beginning after the Effective Date which are attributable to the Safety
Businesses.

      3.7 Carry-Over Period Payments. Zapata shall be responsible for (and shall
pay) any Taxes shown to be due on a Tax Return for a Carry-Over Period filed
pursuant to Section 2.4(b) hereof by any member of the Consolidated Group other
than Safety or a Safety Pre-Closing Affiliate. Safety shall be responsible for
(and shall pay) any Taxes shown to be due on a Tax Return for a Carry-Over
Period filed by Safety and any Safety Pre-Closing Affiliate pursuant to Section
2.4(a) hereof.

                                    ARTICLE 4
                       CARRYFORWARDS; CARRYBACKS; REFUNDS;
                             POST-CLOSING ELECTIONS

      4.1 Unused Carry-Forward Attributes. Except as otherwise provided in this
Agreement, Zapata and Safety agree that, for purposes of all required returns
and reports with respect to Taxes, the amount of unused tax credits under the
Code attributable to Safety and each of the Safety Pre-Closing Affiliates that
may be carried forward to Taxable Periods ending after the Effective Date shall,
unless otherwise required by law or regulations, be determined in accordance
with the principles of Treas. Reg. Section 1.1502-79(c) or other similar
provisions of the Code or Treasury Regulations. Any other carry-forward
attributes shall similarly be determined in accordance with applicable
regulations.

      4.2 Carry-Backs. Zapata shall be entitled to any refund of any Tax
obtained by the Consolidated Group (or any member of the Consolidated Group) as
a result of the carry-back of losses or credits of Safety or any Safety
Post-Closing Affiliate from any taxable period beginning after the Effective
Date to any Taxable Period ending before or including the Effective Date. The
application of any such carry-backs by Safety and/or any other current or former
member of

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the Consolidated Group shall be in accordance with the Code and the Treasury
Regulations promulgated thereunder. Notwithstanding this Section 4.2, Safety and
any Safety Post-Closing Affiliate shall have the right, in its sole discretion,
to make any election, including, without limitation, the election under Section
172(b)(3) of the Code, which would eliminate or limit the carry-back of any loss
or credit to any Taxable Period ending before or including the Effective Date.

      4.3 Post-Closing Elections. At Zapata's request, Safety and the Safety
Pre-Closing Affiliates shall make and/or join with Zapata in making any Tax
elections reasonably requested by Zapata after the Effective Date, if the making
of such election does not have a material adverse impact on Safety or any Safety
Pre-Closing Affiliate for any post-Effective Date Taxable Period.

      4.4 Refunds. Safety and any Safety Pre-Closing Affiliate shall be entitled
to any refund of any Tax obtained by the Consolidated Group (or any member of
the Consolidated Group) as a result of any audit, amendment or other change in
the Tax Return as filed by the Consolidated Group or any member thereof to the
extent the refund is attributable to Safety and any Safety Pre-Closing Affiliate
for any Taxable Period of the Consolidated Group ending before or including the
Effective Date. Zapata will cooperate with Safety and any Safety Pre-Closing
Affiliate in obtaining such refunds, including, but not limited to, the filing
of amended Tax Returns or refund claims. Zapata will immediately pay to Safety
and any Safety Pre-Closing Affiliate any Tax refund described in this Section
4.4 when such refund is received by the Zapata Group. All other refunds arising
from Tax Returns filed for the Consolidated Group will belong to Zapata.

                                    ARTICLE 5
                     COOPERATION AND EXCHANGE OF INFORMATION

      5.1 Cooperation. Safety shall cooperate (and shall cause any Safety
Post-Closing Affiliate to cooperate) fully at such time and to the extent
reasonably requested by Zapata in connection with the preparation and filing of
any Tax Return or the conduct of any audit, dispute, proceeding, suit or action
concerning any issues or any other matter contemplated hereunder relating to any
Taxable Period ending before or including the Effective Date. Such cooperation
shall include, without limitation, (a) the retention and provision on demand of
copies of books, records, documentation or other information relating to any
such Tax Return until the later of (i) the expiration of the applicable statute
of limitation (giving effect to any extension, waiver, or mitigation thereof)
and (ii) in the event any claim has been made under this Agreement for which
such information is relevant, until a Final Determination with respect to such
claim; (b) the execution of any document that may be necessary or reasonably
helpful in connection with the filing of any such Tax Return, or in connection
with any audit, proceeding, suit or action addressed in the preceding sentence;
and (c) the use of the parties' reasonable best efforts to obtain any
documentation from a governmental authority or a third party that may be
necessary or helpful in connection with the foregoing. Each party shall make its
employees and facilities available on a mutually convenient basis to facilitate
such cooperation.

      5.2 Tax Returns For Taxable Periods Including The Effective Date. Zapata
will provide Safety with the opportunity to review and comment upon any Tax
Returns, for Tax Periods including the Effective Date, to be filed after the
date of this Agreement (including any

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amended returns), and will provide Safety, promptly upon its request, with
copies of such Tax Returns (including any amended returns).

      5.3 Audits. Zapata will allow Safety and any Safety Pre-Closing Affiliate
and its counsel to participate (at the expense of Safety or its Safety
Pre-Closing Affiliate) in any audits of Zapata's consolidated federal income Tax
Returns to the extent that such returns relate to Safety and any Safety
Pre-Closing Affiliate. Zapata shall have sole authority to settle any such
audit.

      5.4 Contest Provisions. Zapata shall have full responsibility and
discretion in the handling of any Tax controversy, including, without
limitation, an audit, a protest to the Appeals Division of the IRS, and
litigation in Tax Court or any other court or administrative body of competent
jurisdiction involving a Tax Return of the Consolidated Group or the Zapata
Group.

                                    ARTICLE 6
                                  MISCELLANEOUS

      6.1 Tax Indemnification.

            (a) Zapata shall defend, indemnify and hold harmless Safety and each
Safety Pre-Closing Affiliate from and against any liability, cost or expense,
including, without limitation, any fine, penalty, interest, charge or reasonable
accountant's fee, for any Tax required under this Agreement to be allocated to
and paid by Zapata or any member of the Consolidated Group other than Safety or
a Safety Pre-Closing Affiliate.

            (b) Safety shall indemnify and hold harmless Zapata and each member
of the Zapata Group from and against any liability, cost or expense, including
without limitation, any fine, penalty, interest, charge or reasonable
accountant's fee, for any Tax required under this Agreement to be allocated to
and paid by Safety or any Safety Pre-Closing Affiliate.

            (c) The amount of any payment made with respect to this Section 6.1
shall include any additional amount necessary to indemnify the recipient of the
payment against any Taxes imposed or incurred (including any increase in
liability or taxes resulting from a reduction in the amount of the loss), and
any reasonable professional fees or other litigation costs incurred, in
connection with such payment, and (ii) be reduced by the amount of any tax
benefit realized or to be realized by the recipient as a result of its payment
of the Taxes being indemnified hereunder.

      6.2 Breach. Zapata shall defend, indemnify and hold harmless Safety and
each Safety Pre-Closing Affiliate and Safety and each Safety Pre-Closing
Affiliate shall defend, indemnify and hold harmless Zapata and each member of
the Zapata Group from and against any payment required to be made under this
Agreement as a result of the breach by a member of the Zapata Group or by Safety
or a Safety Pre-Closing Affiliate, as the case may be, of any obligation under
this Agreement.

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      6.3 Resolution of Certain Disputes.

            (a) Arbitration. Disagreements between Zapata and Safety with
respect to amounts that either claims is owed by the other (or by an Affiliate
of the other) under this Agreement, or other matters under this Agreement that
are not resolved by mutual agreement, shall be resolved by arbitration pursuant
to this Section 6.3.

            (b) Selection of the Arbitrator. Any arbitrator selected pursuant to
this Section 6.3(b) shall have at least ten (10) years of experience in the
field of corporate taxation, shall be an attorney licensed to practice law in
any state of the United States or a certified public accountant licensed to
practice in any state of the United States and shall not be or have been
employed by or affiliated with either party. The parties shall first attempt to
agree on a mutually satisfactory arbitrator. If the parties are unable to agree
on a mutually satisfactory arbitrator within thirty (30) days after either party
notifies the other in writing of a disagreement requiring arbitration pursuant
to this Section 6.3 (15 days in the case of a disagreement with respect to
Section 5.1 through Section 5.4), each party shall select an arbitrator. The two
arbitrators thus selected shall agree on and select a third arbitrator. If the
two arbitrators cannot agree on such third arbitrator within thirty (30) days
(fifteen (15) days in the case of a disagreement with respect to Section 5.1
through Section 5.4), the parties shall each select a different arbitrator and
renew the foregoing procedure. If the position of an arbitrator is vacated, the
person or persons who originally selected the arbitrator to fill such position
shall select a new arbitrator to fill the position, unless the parties agree to
continue the arbitration with the remaining arbitrators. When used hereinafter,
the term "arbitrator" shall refer to the three arbitrators so selected when
appropriate and a decision of a majority of such arbitrators shall constitute a
decision by the arbitrator in the appropriate context.

            (c) Arbitration Procedures.

                  (i) The arbitration shall be conducted under the auspices of
the American Arbitration Association.

                  (ii) Each party within thirty (30) days after engagement of
the arbitrator (fifteen (15) days in the case of a disagreement with respect to
Section 5.1 through Section 5.4) shall submit to the arbitrator a written
statement of the party's position (including where relevant the total net amount
it asserts is owed by it or is due to it) regarding the total amount in dispute.

                  (iii) The arbitrator shall base his decision on the following
standards. In the case of a factual dispute between the parties, the arbitrator
shall make a determination of the correct facts. In the case of a dispute
regarding a legal issue, including the proper application of the Tax laws or the
proper interpretation of this Agreement, the arbitrator shall make a
determination in accordance with his best legal judgment. Upon making
determinations with respect to all factual and legal issues in dispute, the
arbitrator shall determine the amount due by one party to the other or such
other matter with respect to the matter subject to the arbitration. Where
relevant, as to each matter in dispute, the arbitrator shall find in favor of
the party whose statement submitted pursuant to paragraph (ii) above proposed
the amount closest to the amount so determined.

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<PAGE>

                  (iv) The arbitrator shall render a written decision stating
only the result of such decision as soon as practicable. The arbitrator shall
also orally explain the bases of such decision to both parties as soon as
practicable. If and only if both parties request, the arbitrator shall state the
bases of such decision in writing. Where relevant, as to each matter in dispute,
the arbitrator's decision shall be in an amount equal to one of the total
amounts asserted by one of the parties in the written statements submitted
pursuant to paragraph (ii) above. The arbitrator shall not, and is not
authorized to, render a decision in any other amount.

                  (v) The arbitrator's decision shall be final and binding on
the parties. No appeal to any court is contemplated by this Agreement and each
party, to the maximum extent permissible by law, waives and relinquishes all
rights and entitlements to appeal such decision.

                  (vi) The arbitrator shall determine a fair allocation of the
costs of the arbitration proceeding (including each party's legal fees) as
between the parties.

      6.4 Notices. Any notice, demand, claim or other communication under this
Agreement shall be in writing and shall be deemed given upon delivery if
delivered personally, upon mailing if sent by certified mail, return receipt
requested, postage prepaid, or upon completion of transmission if sent by
telecopy or facsimile, to the parties at the following address:

            If to Zapata:

                    Zapata Corporation
                    100 Meridian Centre, Suite 350
                    Rochester, New York 14618
                    Attn: Avram Glazer, Chief Executive Officer

            If to Safety:

                    Safety Components International, Inc.
                    29 Stevens Street
                    Greenville, South Carolina 29605
                    Attn: Brian P. Menezes, Chief Financial Officer

      6.5 Entire Agreement. This Agreement constitutes the entire agreement of
the parties concerning the subject matter hereof, and supersedes all other
agreements, whether or not written, in respect of any Tax between or among any
member or members of the Zapata Group, on the one hand, and Safety and any
Safety Pre-Closing Affiliate, on the other hand. This Agreement may not be
amended except by an agreement in writing, signed by the parties hereto.

      6.6 Governing Law. This Agreement shall be governed by and construed in
accordance with, the laws of the State of New York.

      6.7 Successors and Assigns. A party's rights and obligations under this
Agreement may not be assigned without the prior written consent of the other
party. All of the provisions of

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this Agreement shall be binding upon and inure to the benefit of the parties and
their respective successors and permitted assigns.

      6.8 No Third Party Beneficiaries. This Agreement is solely for the benefit
of the parties to this Agreement and their respective subsidiaries and should
not be deemed to confer upon third parties any remedy, claim, liability,
reimbursement, claim of action or other right in excess of those existing
without this Agreement.

      6.9 Legal Enforceability. Any provision of this Agreement which is
prohibited or unenforceable in any jurisdiction shall, as to that jurisdiction,
be ineffective to the extent of the prohibition or unenforceability without
invalidating the remaining provisions. Any prohibition or unenforceability of
any provision of this Agreement in any jurisdiction shall not invalidate or
render unenforceable the provision in any other jurisdiction.

      6.10 Expenses. Unless otherwise expressly provided in this Agreement, each
party shall bear any and all expenses that arise from their respective
obligations under this Agreement. In the event either party to this Agreement
brings an action or proceeding for the breach or enforcement of this Agreement,
the prevailing party in such action or proceeding, whether or not such action or
proceeding proceeds to final judgment, shall be entitled to recover as an
element of its costs, and not as damages, such reasonable attorneys' fees as may
be awarded in the action or proceeding in addition to whatever other relief to
which the prevailing party may be entitled.

      6.11 Confidentiality. Each party shall hold and cause its Representatives
to hold in strict confidence, unless compelled to disclose by judicial or
administrative process or, in the opinion of its counsel, by other requirements
of law, all information (other than any such information relating solely to the
business or affairs of such party) concerning the other parties hereto furnished
it by such other party or its Representatives pursuant to this Agreement (except
to the extent that such information can be shown to have been (a) previously
known by the party to which it was furnished, (b) in the public domain through
no fault of such party, or (c) later lawfully acquired from other sources by the
party to which it was furnished), and each party shall not release or disclose
such information to any other person, except its auditors, attorneys, financial
advisors, bankers and other consultants and advisors who shall be advised of the
provisions of this Section. Each party shall be deemed to have satisfied its
obligation to hold confidential information concerning or supplied by the other
party if it exercises the same care as it takes to preserve confidentiality for
its own similar information.

      6.12 Counterparts. This Agreement may be signed in any number of
counterparts, each of which shall be an original, with the same effect as if the
signature thereto and hereto were upon the same instrument.

      6.13 Headings. Introductory headings used in this Agreement are solely for
the convenience of the parties and shall not be deemed to be limitations upon or
descriptive of the contents of the Section or sub-sections concerned.

                                       11
<PAGE>

      IN WITNESS WHEREOF, the parties have executed and delivered this Agreement
as of the date first above written.

                                           SAFETY COMPONENTS INTERNATIONAL, INC.

                                           By:    /S/ Brian P. Menezes
                                                  ------------------------------
                                           Name:
                                           Title: Vice President and
                                                  Chief Financial Officer

                                           ZAPATA CORPORATION

                                           By:    /S/ Avram Glazer
                                                  ------------------------------
                                           Name:  Avram Glazer
                                           Title: President and Chief Executive
                                                  Officer

                                       12<PAGE>

                                                                   EXHIBIT 10.21

                         CLICKSOFTWARE TECHNOLOGIES LTD.

                           APPENDIX A - UNITED KINGDOM

               TO THE AMENDED AND RESTATED 2000 SHARE OPTION PLAN

1.      GENERAL

        1.1.    This UK Unapproved Appendix ("the Appendix") shall apply only to
                UK Optionees. The provisions specified hereunder shall form an
                integral part of the Amended and Restated 2000 Share Option Plan
                ("the Plan"), which applies to the issuance of Options to
                purchase Shares of ClickSoftware Technologies Ltd. ("the
                Company"). According to the Plan, Options to purchase the Shares
                of the Company shall be issued to employees, directors,
                consultants, advisors and service providers of the Company and
                its Subsidiaries.

        1.2.    This Appendix applies only in respect of Options granted to UK
                Optionees that are not Approved Options for UK tax purposes.
                These Sections are to be read as a continuation of the Plan and
                only modify Options granted under this Appendix to UK Optionees.
                For the avoidance of doubt, these Sections do not add to or
                modify the Plan in respect of any other category of Optionees.
                Any Options granted under the provisions of this Appendix shall
                be Unapproved Options.

        1.3.    The Plan and this Appendix are complimentary to each other and
                shall be deemed as one. In any case of contradiction, whether
                explicit or implied, between the provisions of this Appendix and
                the Plan, the provisions set out in the Appendix shall prevail
                in respect solely of Unapproved Options granted to UK Optionees.

        1.4.    The Board has adopted the Appendix in accordance with Section 15
                of the Plan.

2.      DEFINITIONS

        Any term not specifically defined below shall be construed according to
        the interpretation given to it in the Plan:

          "Approved Options"       Means options granted under a scheme, other
                                   than a savings-related share option scheme,
                                   which is drawn up in accordance with

<PAGE>

                                   Schedule 4 of the Act, and which has received
                                   formal approval from the UK Inland Revenue;

          "Group Company"          Means the Company or one of its Subsidiaries
                                   as defined in the Plan;

          "PAYE Liability"         means the amount (if any) of:

                                   (a) income tax payable by deduction under
                                   Part 11 of the Act; (b) primary Class 1
                                   National Insurance contributions ("NIC");

                                   or any other similar taxes or duties,

                                   which the Company (or the UK Optionee's
                                   employing company) would be required to
                                   account for to the Inland Revenue or other
                                   taxation authority if a UK Optionee exercised
                                   an Option;

          "Secondary National      Means all or such part (as may from time to
          Insurance                time be agreed in writing between the
          Contributions"           Company and the UK Optionee) of any secondary
                                   Class 1 NIC payable in respect of any gain
                                   which is treated as remuneration derived from
                                   the UK Optionee's employment for NIC purposes
                                   by virtue of Section 4(4)(a) of the Social
                                   Security and Contributions Benefits Act 1992;

          "The Act"                Means the Income Tax (Earnings and Pensions)
                                   Act 2003;

          "UK Optionee"            Means a UK Resident employee who receives an
                                   Unapproved Option under this Appendix;

          "Unapproved Options"     Means an Option granted under this Appendix;

                                      -2-

<PAGE>

          "Unapproved Option       Means the share option agreement between the
          Agreement"               Company and a UK Optionee that evidences and
                                   sets out the terms and conditions of an
                                   Unapproved Option.

3.      ISSUANCE OF OPTIONS

        The Company shall grant Unapproved Options, as shall be determined by
        the sole discretion of the Board.

4.      THE OPTIONS

        The terms and conditions upon which the Unapproved Options shall be
        issued and exercised, including the vesting dates and exercise price,
        shall be as specified in the Unapproved Option Agreement to be executed
        pursuant to the Plan and to this Appendix.

                                      -3-

<PAGE>

5.      EXERCISE OF OPTIONS

        5.1     Unapproved Options shall be exercised by the UK Optionee by
                giving a written or electronic notice of exercise to the
                Company, in such form and method as may be determined by the
                Company, which exercise shall be effective upon receipt of such
                notice and the exercise price by the Company at its principal
                office. The notice shall specify the number of Shares with
                respect to which the Unapproved Option is being exercised.

        5.2     In the event that any PAYE Liability becomes due on the exercise
                of an Option, the Option may not be exercised unless:

        5.2.1   the Company (or the UK Optionee's employing company) is able to
                deduct an amount equal to the whole of the PAYE Liability from
                the UK Optionee's net pay for the next pay period; or

        5.2.2   the UK Optionee has paid to the Company (or the UK Optionee's
                employing company)an amount equal to the PAYE Liability; or

        5.2.3   the sum of the amount that the UK Optionee has paid to the
                Company (or the UK Optionee's employing company) in respect of
                the Company's (or the UK Optionee's employing company's)
                obligation to satisfy the PAYE Liability and the total amount
                that the Company (or the UK Optionee's employing company) is
                able to deduct from the UK Optionee's net pay for the next pay
                period is equal to or more than the PAYE Liability; or

        5.2.4   the UK Optionee has given irrevocable instructions to the
                Company's brokers (or any other person acceptable to the
                Company) for the sale of sufficient shares acquired on the
                exercise of the Option to realise an amount equal to the PAYE
                Liability and the payment of the PAYE Liability to the Company
                (or the UK Optionee's employing company); or

        5.2.5   the Board determines otherwise.

5.3     The UK Optionee authorizes the Company or any Subsidiary of the Company
        as the case may be to make or procure any further adjustments through
        payroll to ensure that the correct amount is accounted for to the
        employing company in respect of any PAYE liability arising as a result
        of the exercise of the Unapproved Option.

                                      -4-
<PAGE>

6.      TERMS AND CONDITIONS OF THE OPTIONS

        The Company may grant an Unapproved Option subject to the condition that
        the UK Optionee shall meet the Company's (or the UK Optionee's employing
        company's) Secondary National Insurance Contributions due on the
        exercise, cancellation or release of the Option. The UK Optionee may be
        required, if requested by the Company at any time before the exercise,
        cancellation or release of the Option, to enter into an election to
        transfer liability for such National Insurance Contributions in a form
        approved by the UK Inland Revenue and acceptable to the Company and to
        enter into such arrangements as may be approved by the UK Inland Revenue
        in relation to the election in order to secure that the transfer of the
        liability be met.

7.      NO RIGHTS TO EMPLOYMENT

        Notwithstanding any other provision of the Plan:

        7.1     this Appendix shall not form part of any contract of employment
                between the Company or any of its Subsidiaries and any employee
                of any such company and the rights and obligations of any
                individual under the terms of his office or employment with the
                Company or any of its Subsidiaries shall not be affected by his
                participation in the Plan and this Appendix or any right which
                he may have to participate in it and the Plan and this Appendix
                shall afford such an individual no additional rights to
                compensation or damages in consequence of the termination of
                such office or employment for any reason whatsoever, including
                if such termination of employment was lawful or unlawful;

        7.2     no UK Optionee shall be entitled to any compensation or damages
                for any loss or potential loss which he may suffer by reason of
                being unable to exercise an Option in consequence of the loss or
                termination of his office or employment with the Company or its
                subsidiaries for any reason whatsoever, including if such
                termination of employment was lawful or unlawful; and

        7.3     the Plan and this Appendix shall not confer on any person any
                legal or equitable rights (other than those constituting the
                Options themselves) against the Company or any of its
                Subsidiaries directly or indirectly, or give rise to any cause
                of action at law or in equity against the Company or any of its
                Subsidiaries.

8.      ASSIGNABILITY AND SALE OF OPTIONS

        Notwithstanding any other provision of the Plan and in addition to
        Section 11 of the Plan, no Unapproved Option, purchasable hereunder,
        whether fully paid or not, shall be assignable,

                                      -5-

<PAGE>

        transferable or given as collateral or any right with respect to them
        given to any third party whatsoever, other than by will or by laws of
        descent and distribution, and during the lifetime of the UK Optionee,
        each and all of such UK Optionee's rights to purchase Shares hereunder
        shall be exercisable only by the Optionee.

        Any such action made directly or indirectly, for an immediate validation
        or for a future one, shall be void.

9.      TAX CONSEQUENCES

        Any tax consequences and/or liability arising as a result of an election
        made pursuant to section 6 above and/or arising from the grant or
        exercise of any Unapproved Option, from the payment for Shares covered
        thereby or from any other event or act (of the Company, and/or its
        Subsidiaries or the Optionee), hereunder, shall be borne solely by the
        UK Optionee. The Company and/or its Subsidiaries, shall withhold taxes
        according to the requirements under the applicable laws, rules, and
        regulations, including withholding taxes at source. Furthermore, the UK
        Optionee shall agree to indemnify the Company and/or its Subsidiaries
        and hold them harmless against and from any and all liability for any
        such tax or interest or penalty thereon, including without limitation,
        liabilities relating to the necessity to withhold, or to have withheld,
        any such tax from any payment made to the UK Optionee.

        The Company shall not be required to release any Share certificate to a
        UK Optionee until all required payments have been fully made.

                                      * * *

                                      -6-

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