Document:

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                                                                    Exhibit 10-S

                                DANA CORPORATION
                              ANNUAL INCENTIVE PLAN

1. OVERVIEW AND EFFECTIVE DATE

      The Annual Incentive Plan (the "PLAN") of Dana Corporation (the "COMPANY")
is intended to reward key members of the management of the Company and its
consolidated subsidiaries for achieving specific performance goals over one-year
periods commencing on each of January 1, 2006 and January 1, 2007. The Plan
offers Participants (as defined below) the opportunity to receive a cash payment
if the Company achieves certain financial objectives that are deemed critical to
the restructuring of the Company, as determined by the Compensation Committee
(the "COMMITTEE") of the Board of Directors (the "BOARD").

      The Plan is effective as of March 1, 2006 (the "EFFECTIVE DATE"). The Plan
was approved by the Committee and recommended to the Board on February 27, 2006.
On February 28, 2006 (the "APPROVAL DATE"), the Board approved and authorized
the Plan.

2. PLAN ADMINISTRATION

      The Plan will be administered by the Committee. The Committee's powers and
authority include, but are not limited to (1) selecting individuals who are
eligible to participate as Critical Leaders and Key Leaders (both as defined
herein), (2) determining award opportunities for Critical Leaders and Key
Leaders, (3) establishing parameters for the selection of the Dana Leaders (as
defined herein), (4) approving the aggregate amount available for awards for
each Performance Period (as defined herein), (5) establishing the program
elements for each Performance Period and Interim Performance Period (as defined
herein), (6) interpreting the Plan's provisions, (7) determining achievement of
the Performance Goals (as defined herein) and approving payments under the Plan,
and (8) administering the Plan in a manner that is consistent with its purpose.

      The Chief Executive Officer ("CEO") of the Company will have the powers
and authority described in clauses (1) and (2) above with respect to the Dana
Leaders, in addition to those powers delegated to him by the Committee and
herein provided, in accordance with parameters established by the Committee.

      The Committee may delegate certain administrative functions to management,
such as maintenance of lists of all employees who are eligible to participate,
periodic communication with regard to performance against targets over time, and
other functions as determined by the Committee.

3. PERFORMANCE AND INTERIM PERFORMANCE PERIODS

      Performance will be measured over each of the one-year periods from
January 1, 2006 to December 31, 2006, and January 1, 2007 to December 31, 2007
(each a "PERFORMANCE PERIOD") and each of the six-month periods from January 1,
2006 to June 30, 2006, and from January 1, 2007 to June 30, 2007 (each an
"INTERIM PERFORMANCE PERIOD").

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4. ELIGIBILITY AND PARTICIPATION

      "PARTICIPANTS" will be employees of the Company or its consolidated
subsidiaries in one of the following three categories, selected based on their
importance to the Company and the achievement of the Company's financial and
restructuring goals. The Critical Leaders and Key Leaders will be recommended by
the CEO and approved by the Committee. The Dana Leaders will be recommended by
senior management and approved by the CEO in accordance with the parameters
established by the Committee.

      (a) "CRITICAL LEADERS" will be executives whose efforts will be critical
to achieving the Company's restructuring and financial goals.

      (b) "KEY LEADERS" will be executives with vital operational
responsibilities for Dana's Product Groups or vital administrative
responsibilities for performing the corporate functions that support the Company
and the Product Groups.

      (c) "DANA LEADERS" will be other individuals with essential operational
responsibilities in the Product Groups or essential administrative
responsibilities for performing corporate functions that support the Company and
the Product Groups.

      Participants may be added after the Effective Date as recommended by the
CEO and approved by the Committee with respect to Critical Leaders and Key
Leaders, and as recommended by senior management and approved by the CEO with
respect to Dana Leaders in accordance with the parameters established by the
Committee.

      Participants with respect to each Performance Period will receive a
personalized letter from the Company indicating their participation in the Plan
and the Target Award Opportunity (as defined herein) for such Performance
Period.

5. ESTABLISHING PROGRAM ELEMENTS FOR EACH PERFORMANCE AND INTERIM PERFORMANCE
PERIOD

      The Committee will establish the following elements of the program for
each Performance and Interim Performance Period:

      (a) Eligibility. The Committee will decide, based upon recommendations
from the CEO, the employees of the Company and its consolidated subsidiaries who
will be designated as Critical Leaders and Key Leaders for the Performance
Period and the related Interim Performance Period. The Committee will also
establish the parameters the CEO and senior management should use to identify
the Dana Leaders who will participate for the Performance Period and related
Interim Performance Period. The CEO will decide, based upon recommendations of
senior management, the employees of the Company and its consolidated
subsidiaries who will be designated as Dana Leaders.

      (b) Objectives. The Board of Directors, upon the recommendation of the
Committee, will set one or more financial performance goals to be achieved by
the Company during the Performance Period and the related Interim Performance
Period (collectively, with the Product Group financial performance goals, the
"PERFORMANCE GOALS"), will establish the method of measuring the level of
performance achieved for each such Performance Goal, and will establish
"Threshold," "Target," and "Superior" levels of performance for the Performance
Goals. In addition, the Board of Directors, upon the recommendation of the
Committee, will set

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one or more financial performance goals to be achieved by each of the Company's
Product Groups during the Performance Period and the Interim Performance Period,
for use in determining the payouts to be made to Key Leaders and Dana Leaders
employed in that Product Group. The Performance Goals will be described in the
minutes.

      (c) Amount of Target Award Opportunities. The Committee or Chair with
respect to Critical Leaders and Key Leaders, and the CEO with respect to Dana
Leaders, will establish the potential incentive award each Participant may
receive for the Performance Period (the "TARGET AWARD OPPORTUNITY") if the
target level of performance for the Performance Goals is achieved during the
Performance Period. In determining the amounts of the Target Award
Opportunities, the Committee, Chair and CEO will consider (1) the level of
payment that is necessary or appropriate to provide an economic incentive for
each Participant to exert additional efforts on behalf of the Company, (2) the
amount the Company is expected to be able to afford to pay as awards, given its
debt service, cash flow and financial covenants, and (3) such other factors as
the Committee deems to be desirable. The Target Award Opportunity that may be
earned during the Performance Period will equal a percentage of the
Participant's base salary as of the Effective Date and will be expressed as a
dollar amount specified in advance. Changes in a Participant's base salary after
the Effective Date will not affect the amount of his Target Award Opportunity
for the Performance Period. The maximum award which may be paid to any
participant for the Performance Period if the "Superior" level of performance is
achieved with respect to the Performance Goal for the Performance Period will in
no event exceed 200 percent of the Target Award Opportunity for the Participant.

6. AWARD DETERMINATIONS

      At the end of each Performance Period and Interim Performance Period, the
Committee will determine the level of performance achieved for the Performance
Goals during such period. The levels of performance achieved will be compared to
the Performance Goals for the period. The amount of the award paid to any
Participant may be higher or lower than his Target Award Opportunity based on
actual performance, and there is no guarantee that any payments will be made for
any Performance Period.

      (a) Below Threshold Level. If the level of performance achieved with
respect to the Performance Goals is less than the "Threshold" level designated
by the Committee, no awards will be paid to Participants.

      (b) At or Above Threshold Level. If the level of performance achieved with
respect to the Performance Goals is equal to (but does not exceed) the
"Threshold" level established by the Committee, each Participant will be
eligible to receive an award up to the amount of the minimum award which would
have been earned at the "Threshold" level of performance for the Performance
Period. If the level of performance achieved with respect to the Performance
Goals exceeds the "Threshold" level but does not reach the "Target" level, the
amount of the award that will be paid to each Participant will be
proportionately increased from the "Threshold" level payment by interpolating
between the "Threshold" level and the amount of the Target Award Opportunity
which would have been earned at the "Target" level of performance.

      (c) At or Above Target Level. If the level of performance achieved with
respect to the Performance Goals is equal to (but does not exceed) the "Target"
level established by the Committee, each Participant will be eligible to receive
an award up to his Target Award Opportunity for the Performance Period. If the
level of performance achieved with respect to the Performance Goals exceeds the
"Target" level but does not reach the "Superior" level, the

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amount of each Participant's award will be proportionately increased from the
"Target" level payment by interpolating between the "Target" level and the
amount of the maximum award which would have been earned at the "Superior" level
of performance.

      (d) At or Above Superior Level. If the level of performance achieved with
respect to the Performance Goals is equal to or greater than the "Superior"
level established by the Committee, each Participant will be eligible to receive
an award up to the amount of the maximum award which would have been earned at
the "Superior" level of performance.

      The total amount of the award paid to a Participant for any Performance
Period or Interim Performance Period under the Plan may not exceed the amount
calculated as provided herein. If an Interim Payout is made as set forth in
Section 8, the amount of the award paid for performance over the entire
Performance Period will be reduced by the amount of the Interim Payout. However,
in no event will a Participant be required to pay back any amounts received as
an Interim Payout in the event the Interim Payout exceeds the amount of the
award for the entire Performance Period.

7. MANAGEMENT BUSINESS OBJECTIVES

      The Committee may identify and utilize individual metrics ("MANAGEMENT
BUSINESS OBJECTIVES") to make discretionary adjustments to the awards payable to
Critical Leaders and Key Leaders, and CEO will have the same powers and
authority to make discretionary adjustments to awards payable to Dana Leaders,
provided that the net aggregate effect of all discretionary adjustments to the
total amount of compensation reflected in the budget for the Plan approved by
the Board will be zero.

8. INTERIM PAYOUTS

      At the end of each Interim Performance Period, each Participant will be
eligible to receive an "INTERIM PAYOUT" equal to 50% of his Target Award
Opportunity if the Performance Goals set by the Committee for such six-month
period are achieved. The Interim Payouts, to the extent earned, will be paid out
consistent with the terms of Section 6 above and in accordance with the
provisions outlined hereafter.

9. FORM OF PAYOUT AND TIMING

      To be eligible to receive a payout under the Plan, a Participant must be
in active full-time employment of the Company or a consolidated subsidiary on
the date of payment (the "PAYMENT DATE").

      Interim Payouts earned in 2006 and 2007 will be paid on or before August
15, 2006 or 2007, respectively. Awards earned for performance in the 2006 and
2007 Performance Periods will be paid on or before March 15, 2007 and 2008,
respectively.

      All Interim Payouts and awards will be paid in cash and will be subject to
all applicable tax withholding requirements.

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10. TERMINATION OF EMPLOYMENT

      Unless determined otherwise by the Committee, a Participant will forfeit
all unpaid amounts earned hereunder if he is not in active full-time employment
with the Company or a consolidated subsidiary on the Payment Date.

      Notwithstanding the foregoing, in the event of a Participant's "Death" or
"Disability" (as defined in the Dana Corporation Change in Control Severance
Plan in effect on the Effective Date) or involuntary termination by the Company
without "Cause" (as defined in the Dana Corporation Change in Control Severance
Plan in effect on the Effective Date), accrued but unpaid amounts will be paid
in accordance with the terms of payment applicable to other Participants in the
Plan in active full-time employment with the Company, adjusted to reflect the
portion of the Performance Period actually completed as of the date of the
involuntary termination by the Company without Cause, Death or Disability. A
Participant's beneficiary will be paid a pro-rata payment for the last period
worked (interim or full year, as the case may be, but not thereafter). If the
Participant is terminated after January 1, but before June 30, he may receive an
Interim Payout, if applicable. If the Participant is terminated after July 1 but
before December 31, he may receive an award, if applicable. The adjusted amount
will be determined by (a) multiplying the Interim Payout or award applicable to
such Participant (assuming continuous service through the end of the Interim
Performance Period or full Performance Period, as the case may be) by a
fraction, the numerator of which will equal the actual whole and partial months
worked during such period and the denominator of which will equal 12, and (b) in
the case of an award, subtracting the amount of any applicable Interim Payout.
Payments hereunder will be made at the times set forth in Section 9 unless
determined otherwise by the Committee.

11. PRO RATA PAYMENTS

      An employee who is selected to participate in the Plan as a result of
promotion or new hire may be assigned a Target Award Opportunity that reflects
the portion of Performance Period he is anticipated to complete based on the
date that he becomes a Participant. The Target Award Opportunity assigned to
such a Participant will not be subject to additional pro-ration, except to the
extent Section 10 applies. The Committee for the Critical Leaders and Key
Leaders, and the CEO for the Dana Leaders, will have the discretion to include a
new Participant in the Plan for the full year.

12. AMENDMENTS AND TERMINATION

      The Company, by action of the Committee, shall have the right to amend or
terminate the Plan as it deems necessary and appropriate.

13. OTHER

      (a) No Individual Rights. Neither the Plan nor any action taken hereunder
will be construed as giving any Participant any right to continue to be employed
or to continue to provide services to the Company, any subsidiary, or any
related entity. The right to terminate the employment of or performance of
services by any Participant at any time and for any reason is specifically
reserved to the Company and its subsidiaries, as applicable.

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      (b) Binding Arbitration. Any dispute or disagreement regarding
participation and/or a Participant's rights to any payments under the Plan will
be settled solely by binding arbitration in accordance with the applicable rules
of the American Arbitration Association.

      (c) Unfunded Plan. The Plan will be unfunded and will not create (or be
construed to create) a trust or a separate fund or funds. To the extent any
Participant holds any obligation of the Company hereunder by virtue of
participation in this Plan, such obligation will constitute a general unsecured
liability of the Company and accordingly will not confer upon such person any
right, title, or interest in any assets of the Company.

      (d) Governing Law. The terms of the Plan and all rights thereunder will be
governed by and construed in accordance with the laws of the state of Ohio,
without reference to principles of conflict of laws.

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                                                                    Exhibit 10-T

                           [APServices LLC Letterhead]

March 6, 2006

Mr. Michael L. DeBacker
Vice President
Dana Corporation
4500 Dorr Street
Toledo, OH 43697

Re: Chief Financial Officer Services

Dear Mike:

This letter, together with the attached Schedules and General Terms and
Conditions, sets forth the agreement ("Agreement") between AP Services, LLC, a
Michigan limited liability company ("APS"), and Dana Corporation (the
"Company"), for the engagement of APS to provide a temporary employee to the
Company to assist in its restructuring as described below. All defined terms
shall have the meanings ascribed to them in this letter and in the attached
Schedules and General Terms and Conditions.

Generally, the engagement of APS, including any APS employees who serve in
Officer positions, shall be under the direct supervision of the Chief Executive
Officer.

                               OBJECTIVE AND TASKS

APS will provide Kenneth A. Hiltz, or another comparable individual as mutually
agreed upon by APS and the Company, to serve as the Company's Chief Financial
Officer (the "CFO") reporting to and serving at the pleasure of the Company's
Chief Executive Officer. Working collaboratively with the senior management
team, the Board of Directors and other Company professionals, the CFO will
perform the services and carry out the duties that a Chief Financial Officer of
a similar company would perform or carry out and any other services or duties as
may be requested from time to time by the Chief Executive Officer.

                                 TIMING AND FEES

APS will commence this engagement immediately upon receipt of a copy of the
executed Agreement.

APS shall be compensated for its services, and reimbursed for expenses, under
this Agreement as set forth on Schedule 1.

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                                  MISCELLANEOUS

Upon execution of this Agreement the Company will promptly apply to the
Bankruptcy Court to obtain approval of APS' retention nunc pro tunc to the date
of the execution of this Agreement.

The terms and conditions set out in the attached Schedules and the General Terms
and Conditions form part of this Agreement and are incorporated by reference
herein.

If these terms meet with your approval, please sign and return the enclosed copy
of this Agreement.

We look forward to working with you.

Sincerely yours,

AP SERVICES, LLC

/s/ K.A. Hiltz
-------------------------------------
Kenneth A. Hiltz
Managing Director

Acknowledged and Agreed to:

DANA CORPORATION

By: /s/ Michael L. DeBacker
    ---------------------------------
Its: Vice President, General Counsel
     & Secretary
Dated: 3-7-06

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                                   SCHEDULE 1

                                FEES AND EXPENSES

1.   FEES: APS will be compensated for the services of Ken Hiltz as Chief
     Financial Officer at a rate of $125,000 per month.

2.   EXPENSES: In addition to the fees set forth herein, the Company shall pay
     directly or reimburse APS, upon receipt of periodic billings, for APS's
     actual costs incurred, for all reasonable out-of-pocket expenses incurred
     in connection with this assignment, such as travel, lodging, postage,
     telephone and facsimile charges.

                                   SCHEDULE 2

                                   DISCLOSURES

APS has caused to be submitted for review, by its conflicts check system, the
names of significant parties in interest in this case. APS completed a search of
its client database for a period including the past five years to determine
whether it has had or has any relationships with the following entities:

a)   The Company and its affiliates;

b)   The Company's current directors and officers and certain of their most
     significant business affiliations, as provided to APS by the Company;

c)   The Company's largest unsecured creditors, as identified in the lists filed
     with the Company's Chapter 11 petitions;

d)   The Company's pre- and post-petition lenders; and,

e)   Various other potential parties in interest, as identified by the Company.

Based on this search, APS represents to the Company that, to the best of its
knowledge, APS knows of no fact or situation that would represent a conflict of
interest for APS with regard to the Company. However, APS wishes to disclose the
following:

                              [70 items disclosed]

This Schedule 2 may be updated by APS from time to time to disclose additional
connections or relationships between APS and the interested parties.

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                                AP SERVICES, LLC
                          GENERAL TERMS AND CONDITIONS

These General Terms and Conditions ("Terms") are incorporated into the letter
agreement ("Agreement") between the Company and APS to which these Terms are
attached.

SECTION 1. COMPANY RESPONSIBILITIES

The Company will undertake responsibilities as set forth below:

1.   Provide reliable, accurate and detailed information, materials,
     documentation and

2.   Make decisions and take future actions, as the Company determines in its
     sole discretion based on any recommendations made by APS in connection with
     the tasks or work product under this Agreement.

APS' delivery of the services and the fees charged are dependent on (i) the
Company's timely and effective completion of its responsibilities; and (ii)
timely decisions and approvals made by the Company's management. The Company
shall be responsible for any delays, additional costs or other deficiencies
caused solely as a result of the Company not completing its responsibilities.

SECTION 2. RETAINER AND PAYMENTS.

RETAINER. APS will submit monthly invoices for services rendered and expenses
incurred and will offset such invoices against the Retainer. Payment will be due
upon receipt of the invoices to replenish the Retainer. Any unearned portion of
the Retainer will be returned to the Company at the termination of the
engagement.

PAYMENTS. All payments to be made by the Company to APS shall be payable upon
receipt of invoice via wire transfer to APS' bank account, as follows:

Receiving Bank:      [Name] ____________________________________________________

                     [Number] __________________________________________________

Receiving Account:   [Name] ____________________________________________________

                     [Number] __________________________________________________

SECTION 3. RELATIONSHIP OF THE PARTIES.

The parties intend that an independent contractor relationship will be created
by the Agreement. As an independent contractor, APS will have complete and
exclusive charge of the management and operation of its business, including
hiring and paying the wages and other compensation of all its employees and
agents, and paying all bills, expenses and other charges incurred or payable
with respect to the operation of its business. Neither the CFO nor APS will be
entitled to receive from the Company any vacation pay, sick leave, retirement,
pension or social security benefits or any other employee benefits. APS will be
responsible for all employment, withholding, income and other taxes incurred in
connection with the operation and conduct of its business.

SECTION 4. CONFIDENTIALITY.

APS shall keep confidential all non-public, confidential or proprietary
information obtained from the Company during the performance of its services
hereunder (the "Information"), and neither APS nor the CFO will disclose any
Information to any other person or entity. "Information" includes non-public,
confidential and proprietary data, plans, reports, schedules, drawings,
accounts, records, calculations, specifications, flow sheets, computer programs,
source or object codes, results, models, any work product relating to the
business of the Company, its subsidiaries, distributors, affiliates, vendors,
customers, employees, contractors and consultants or any other non-public
information or know-how provided to APS or the CFO The foregoing is not intended
to prohibit, nor shall it be construed as prohibiting, APS or the CFO from
disclosure pursuant to a valid subpoena or court order, but APS and the CFO
shall not encourage, suggest, invite or request, or assist in securing, any such
subpoena or court order; and the CFO shall promptly give notice of any such
subpoena or court order by fax transmission to the Company. APS and the CFO may
make reasonable disclosures of Information to third parties who need to know
such Information in connection with the performance of APS' obligations and
assignments hereunder; provided that such third parties are bound to retain the
confidentiality under provisions similar to this Agreement. In addition, APS
will have the right to disclose to others in the normal course of business its
involvement with the Company. In the event that APS or the CFO makes any
unauthorized release of information, APS shall inform the Company immediately.

The Company acknowledges that all information (written or oral), including Work
Product (as defined in Section 5), generated by APS and the CFO in connection
with this engagement is intended solely for the benefit and use of the Company
in connection with the transactions to which it relates. The Company agrees that
no such information shall be used for any other purpose or reproduced,
disseminated, quoted or referred to with attribution to APS at any time in any
manner or for any purpose without APS' prior approval except as required by law.

SECTION 5. INTELLECTUAL PROPERTY.

All methodologies, processes, techniques, ideas, concepts, know-how, procedures,
software, tools, writings and other intellectual property that APS has created,
acquired or developed prior to the date of this Agreement are, and shall remain,
the sole and exclusive property of APS, and the Company shall not acquire any
interest therein. APS shall be free to use all methodologies, processes,
techniques, ideas, concepts, know-how, procedures, software, tools, writings and
other intellectual property that APS may create or develop in connection with
this engagement, subject to its duty of confidentiality to the extent that the
same contain information or materials furnished to APS by the Company that
constitute Information referred to in Section 4 above. Except as provided above,
all information, reports, materials, software and other work product that APS
creates or develops specifically for the Company as part of this engagement
(collectively known as "Work Product") shall be owned by the Company and shall
constitute Information referred to in Section 4 above. APS may retain copies of
the Work Product subject to its obligations under Section 4 above.

SECTION 6. FRAMEWORK OF THE ENGAGEMENT.

The Company acknowledges that it is retaining APS to provide the Temporary Staff
solely to assist the Company and its Board of Directors in the management and
restructuring of the Company. This engagement shall not constitute an audit,
review or compilation, or any other type of financial statement reporting or
consulting engagement that is subject to the rules of the AICPA, the SSCS or
other such state and national professional bodies.

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                                AP SERVICES, LLC
                          GENERAL TERMS AND CONDITIONS

SECTION 7. INDEMNIFICATION AND OTHER MATTERS.

The Company shall indemnify, hold harmless and defend APS and APS' directors,
officers, employees, the CFO and agents (the "Indemnified Parties") from and
against all claims, liabilities, losses, expenses and damages (the "Claims") to
the extent of the most favorable indemnities provided by the Company to any of
its directors or officers, provided, however, (i) that the Company shall not be
required to indemnify the Indemnified Parties for any Claims that arise from the
gross negligence or willful misconduct of the Indemnified Parties that may be
determined to rise to the level of gross negligence or willful misconduct and
(ii) that to the extent any matter for which indemnification is called for
hereunder arises while the Company is under the protection of the Bankruptcy
Code indemnification of APS personnel who are not directors or officers of the
Company shall be subject to the approval of the Board of Directors of the
Company. The Company shall pay costs as incurred, including reasonable legal
fees and disbursements of counsel and the costs of APS' professional time (APS'
professional time will be reimbursed at APS' rates in effect when such future
time is required), relating to or arising out of the engagement, including any
legal proceeding in which APS or other indemnities may be required or agree to
participate but in which they are not a party. APS and its directors, officers,
employees, Temporary Staff shall engage a single firm of separate counsel of
their choice in connection with any of the matters to which this indemnification
agreement relates.

The Company agrees that it will use its best efforts to specifically include and
cover, as a benefit for their protection, APS employees serving as officers of
the Company with direct coverage as an insured under the Company's policy for
directors' and officers' ("D&O") insurance. The Company further agrees that it
will maintain such D&O insurance coverage for the period through which claims
can be made against such APS employees. The Company disclaims a right to
distribution from the D&O insurance coverage with respect to such persons. In
the event that the Company is unable to include APS appointees under the
Company's policy or does not have first dollar coverage, acceptable to APS, in
effect for at least $10 million, it is agreed that APS may, at its option,
attempt to purchase a separate D&O policy that will cover its employees and
agents only and that the cost of same shall be invoiced to the Company as an out
of pocket cash expense. If APS is unable to purchase such D&O insurance, then we
reserve the right to terminate this agreement. In the event that other Temporary
Staff become officers of the Company, such individuals will be entitled to the
same benefit. The obligations of the parties as reflected herein shall survive
the termination of the engagement.

APS is not responsible for any third-party products or services. The Company's
sole and exclusive rights and remedies with respect to any third party products
or services are against the third-party vendor and not against APS, whether or
not APS is instrumental in procuring the third-party product or service.

APS shall not be liable to the Company except for actual damages resulting from
bad faith, self-dealing or intentional misconduct.

SECTION 8. GOVERNING LAW.

The Agreement is governed by and shall be construed in accordance with the laws
of the State of Ohio with respect to contracts made and to be performed entirely
therein and without regard to choice of law or principles thereof.

Any controversy or claim arising out of or relating to the Agreement, or the
breach thereof, shall be settled by arbitration. Each party shall appoint one
non-neutral arbitrator. The two party arbitrators shall select a third
arbitrator. If within 30 days after their appointment the two party arbitrators
do not select a third arbitrator, the third arbitrator shall be selected by the
American Arbitration Association (AAA). The arbitration shall be conducted in
Toledo, Ohio under the AAA's Commercial Arbitration Rules, and the arbitrators
shall issue a reasoned award. The arbitrators may award costs and attorneys'
fees to the prevailing party. Judgment on the award rendered by the arbitrators
may be entered in any court having jurisdiction thereof. However, in the event
the Company is under the protection of the Bankruptcy Code, the arbitration
provisions shall apply only to the extent that the Bankruptcy Court, or the U.S.
District Court if the reference is withdrawn, does not retain jurisdiction over
a controversy or claim.

SECTION 9. TERMINATION AND SURVIVAL.

The Agreement may be terminated at any time by written notice by one party to
the other. APS shall not be entitled to any Contingent Success Fee if APS
terminates the Agreement or if the Company terminates the Agreement for Cause
(as defined below); however, APS shall be entitled to a pro rata portion of the
Contingent Success Fee for the amount of work that has be completed by, or is
attributed to, APS up to the date of termination if the Company terminates the
Agreement without Cause. Such payment obligation, if any, shall inure to the
benefit of any successor or assignee of APS.

Cause shall mean:

(a) The CFO acting on behalf of the Company is convicted of a felony,

(b) It is determined in good faith by the Board of Directors of the Company
that, after 30 days notice and opportunity to cure, either (i) the CFO is
engaging in misconduct injurious to the Company, (ii) the CFO breaches any of
his or her material obligations under this Agreement; (iii) the CFO willfully
disobeys a lawful direction of the Board of Directors or senior management of
the Company; or (iv) gross negligence or willful misconduct by the CFO relating
to the Company or the obligations of APS and the CFO under the Agreement.

Sections 2, 4, 5, 7, 8, 9 and 10 of these Terms shall survive the expiration or
termination of the Agreement.

SECTION 10. GENERAL.

Severability. If any portion of the Agreement shall be determined to be invalid
or unenforceable, the remainder shall be valid and enforceable to the maximum
extent possible.

Entire Agreement. These Terms, the letter agreement into which they are
incorporated and the Schedule(s) and Exhibit to such letter agreement contain
the entire understanding of the parties relating to the services to be rendered
by APS and the Temporary Staff and may not be amended or modified in any respect
except in a writing signed by the parties. APS is not responsible for performing
any services not specifically described herein or in a subsequent writing signed
by the parties. If there is a conflict between these Terms and the balance of
the Agreement, these Terms shall govern.

<PAGE>

                                AP SERVICES, LLC
                          GENERAL TERMS AND CONDITIONS

Notices. All notices required or permitted to be delivered under the Agreement
shall be sent, if to APS, to:

AP Services, LLC
2000 Town Center, Suite 2400
Southfield, MI 48075
Attention: [Name] ______________________________________________________________

And if to the Company, to the address set forth in the Agreement, to the
attention of the Company's General Counsel, or to such other name or address as
may be given in writing to the other party. All notices under the Agreement
shall be sufficient if delivered by facsimile or overnight mail. Any notice
shall be deemed to be given only upon actual receipt.

SECTION 11. DISCLOSURES.

APS is not aware of any fact or situation, other than those disclosed in
Schedule 2, which would represent a conflict of interest for APS with regard to
the Company. However, APS has not completed a thorough check of the parties in
interest with regard to the Company. Upon receiving additional information from
the Company with respect to the parties in interest, APS will promptly complete
a search of its relationships and will notify the Company of any connections APS
may have with such parties in interest. While APS is not aware of any
relationships, other than those disclosed in Schedule 2, that connect APS to any
party in interest, because APS is a consulting firm that serves clients on a
international basis in numerous cases, it is possible that APS may have rendered
services to or have business associations with other entities which had or have
relationships with the Company. APS has not and will not represent the interests
of any of the entities disclosed on Schedule 2 in this case.

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