Document:

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                                                                   Exhibit 10.28

               Alteon Severance Plan and Summary Plan Description

The following is the Alteon Severance Plan ("Severance Plan"), effective June 1,
2005 (the "Effective Date"). This Severance Plan supersedes any and all
previously communicated severance policies, plans and arrangements of Alteon.
All such previously communicated Alteon severance policies or plans are, as of
the Effective Date, terminated, unless part of an express written agreement
applicable to only the employee and Alteon and signed by each.

This Severance Plan may be amended, modified or terminated by the Company, in
its discretion, at any time.

This document serves as the Severance Plan document and your Summary Plan
Description.

Alteon ("Alteon" or the "Company") recognizes and values your contributions to
this Company. The Severance Plan, as explained more fully below, is designed to
reaffirm Alteon's desire to retain you as part of our team and to provide
increased economic security and assurances as we continue to work together to
develop alagebrium chloride.

On rare occasions, at the sole and unfettered discretion of Company management,
additional or alternate severance may be offered to certain employees when
employment with the Company is terminated. Such severance is independent of the
Severance Plan and is not intended to be covered by its terms.

The Severance Plan details are as follows:

1.   Eligibility

If you are employed by Alteon and have been provided with notice of your
eligibility to the Severance Plan by the Company, otherwise meet the eligibility
requirements, and your employment with the Company is involuntarily terminated
under limited, specified circumstances (as described in Section 2 of this
Severance Plan), you will be eligible to receive Severance Payments and Benefits
under Section 3 of this Severance Plan, provided, however, that your notice of
eligibility may be rescinded at any time in the Company's sole discretion,

As a condition of eligibility for severance under this Severance Plan, you must
be actively employed by the Company on the date of the triggering event under
Section 2 of this Severance Plan. You also will be required to execute a
separation agreement and/or confirmation of non-compete agreement prepared by
the Company which may include, among other things, a general release of all
claims against the Company, its affiliates, successors or assigns. If you are
required to sign an agreement as a condition to receiving severance and do not
sign or if you revoke your acceptance, you will not be eligible to receive
severance benefits.

2.   Triggering Event

If you are an eligible employee whose position is eliminated as the result of
Alteon's decision to restructure the organization, close a facility or otherwise
reduce the workforce, and you remain with the Company through the effective date
of such elimination (a "Triggering Event"), you will qualify for the Severance
Payments and Benefits described in Section 3 of this Severance Plan. If the
Company or its assets are sold, you will not be eligible for severance unless
you are terminated from your employment as a result of such sale. Whether you
are being terminated as a result of a sale of the Company or its assets, this
will be determined by the Company, in its sole discretion, in its capacity as
Plan Administrator and such decision shall be final and binding as set forth in
Section 9 hereof. Employees who leave their jobs voluntarily or

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who are terminated for "cause" or any reason other than those identified above
will not be eligible for benefits under this Severance Plan.(1)/

3.   Severance Payments and Benefits

     A.   Up to six (6) months of salary payments following Triggering Event

If you are eligible for benefits, and experience a Triggering Event, under this
Severance Plan, you shall be entitled to up to 6 months of severance salary
payments paid in installments according to your current pay schedule at the time
of separation. Payments shall be based on your base pay only at the time of
termination (excluding bonus, overtime and anything other than base pay). All
payments made pursuant to this Severance Plan shall be subject to all applicable
taxes and withholding, as required by law, and shall be offset by amounts, if
any, that you may owe to the Company at the time of your termination.

These severance payments are intended to provide financial support during a
period of employment transition. If you secure other employment during the
6-month period following the Triggering Event, the Company's obligation to pay
you severance payments will end. It is your duty to inform the Company
immediately once such new employment of any kind is secured. If you fail to
notify the Company of your acceptance of such employment immediately, you will
forfeit your right to any and all payments made pursuant to this Severance Plan
and the Company shall be entitled to reimbursement for all payments made to you
hereunder.

     B.   Up to three (3) months COBRA payments for medical and dental benefits
          following Triggering Event

If you are (i) eligible for benefits and experience a Triggering Event under the
terms of this Severance Plan, and (ii) entitled to, and elect, to continue your
health care coverage under COBRA, upon your enrollment the Company will pay your
COBRA premiums for up to 3 months following the Triggering Event, provided that
you do not have other employment. If you secure other employment during the
3-month period following the Triggering Event, the Company's obligation to pay
your COBRA premiums will immediately end. You will, however, have the right to
continue on COBRA at your own expense to the extent permitted under applicable
law.

4.   Status of the Severance Plan

This Severance Plan is a welfare benefit plan, as defined in Section 3(1) of the
Employee Retirement Income Security Act of 1974, as amended ("ERISA") and shall
be construed and interpreted in accordance with such section of ERISA.

5.   Funding of Plan Obligations

All payments under Section 3 of this Severance Plan shall be made solely from
the general assets of the Company at such time as those payments may become due.

6.   No Assignment

Unless and until otherwise paid to you pursuant to the terms of this Severance
Plan, benefits payable to you under this Severance Plan may not be anticipated,
assigned (either at law or in equity), alienated, pledged, encumbered or
subjected to attachment, garnishment, levy, execution or other legal or
equitable process.

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(1)/ For the purpose of this Agreement, "cause" is as defined in the Alteon
     Associate Handbook.

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7.   Amendment, Termination and Modification

This Severance Plan may be amended, modified or terminated by the Company, in
its discretion, at any time.

8.   No Contract of Employment

This Severance Plan does not constitute a contract of employment and nothing
herein shall affect the Company's right to terminate an employee's employment at
any time, with or without cause.

9.   Plan Administrator

The Company or its designee shall serve as Plan Administrator of the Severance
Plan. The Plan Administrator shall be responsible for administering the
Severance Plan and shall have absolute discretion to make all determinations,
both factual and legal, with respect to the operation of the Severance Plan,
including but not limited to determinations regarding participation, eligibility
and benefits calculations. The Plan Administrator's decisions will be final and
binding and shall be subject to review only for an abuse of discretion.

10.  Claims Procedures

Any request for benefits (a "Claim") by you or your authorized representative (a
"Claimant") must be filed in writing with the Plan Administrator. Within ninety
(90) days after receipt of a Claim, the Plan Administrator will provide written
notice to any Claimant whose Claim has been wholly or partly denied, including:

     (i)  the reasons for the denial;

     (ii) the Plan provisions on which the denial is based;

     (iii) any additional material or information necessary to perfect the Claim
          and the reasons it is necessary; and

     (iv) the claims review procedure.

Any Claimant whose application for benefits is denied, in whole or in part, may
appeal from such denia1 to the Plan Administrator for a review of the decision
by submitting to the Plan Administrator within sixty (60) days after receiving
written notice from the Plan Administrator of the denial of the Claim a written
statement:

     (i)  requesting a review of the application for benefits by the Plan
          Administrator;

     (ii) setting forth all of the grounds upon which the request for review is
          based and any facts in support thereof; and

     (iii) setting forth any issues or comments which the Claimant deems
          relevant to the application.

The Plan Administrator shall act upon each such application within sixty (60)
days after either receipt of the Claimant's request for review by the Plan
Administrator or receipt of any additional materials reasonably requested by the
Plan Administrator from such Claimant, whichever occurs later.

The Plan Administrator shall, in its discretion, make a full and fair review of
each such Claim and any written materials submitted by the Claimant or the
Company in connection therewith and may require the Company or the applicant to
submit within a reasonable number of days after receiving a written notice

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from the Plan Administrator such additional facts, documents or other evidence
as is deemed necessary or advisable in the sole discretion of the Plan
Administrator in making such a review. On the basis of the review, the Plan
Administrator shall make an independent determination of the applicant's
eligibility for benefits under the Plan. The decision of the Plan Administrator
on any application for benefits shall be final and conclusive upon all persons.
If the Plan Administrator denies an appeal application in whole or in part, the
Plan Administrator shall give written notice of the decision to the Claimant
setting forth the specific reasons for such denial and specific references to
the pertinent Plan provisions on which the Plan Administrator's decision is
based. Such written notice shall be given within sixty (60) days of the date the
appeal was filed; provided, however, the Plan Administrator may extend the
period for providing notice hereunder for up to an additional sixty (60) days if
the Plan Administrator determines it is necessary and notifies the applicant in
writing prior to the expiration of the initial sixty (60) day period.

11.  ERISA Rights

As a participant in the Severance Plan you are entitled to certain rights and
protections under ERISA. ERISA provides that all Severance Plan participants
shall be entitled to:

     A.   Receive Information About Your Plan and Benefits

Obtain, upon written request to the Plan Administrator, copies of documents
governing the operation of the Plan. The Plan Administrator may make a
reasonable charge for the copies.

     B.   Prudent Actions by Plan Fiduciaries

In addition to creating rights for Plan participants, ERISA imposes duties upon
the people who are responsible for the operation of the employee benefit plan.
The people who operate your Plan, called "fiduciaries" of the Plan, have a duty
to do so prudently and in the interest of you and other Plan participants and
beneficiaries. No one, including your employer, your union, or any other person,
may fire you or otherwise discriminate against you in any way to prevent you
from obtaining a welfare benefit or exercising your rights under ERISA.

     C.   Enforce Your Rights

If your claim for a severance benefit is denied or ignored, in whole or in part,
you have a right to know why this was done, to obtain copies of documents
relating to the decision without charge, and to appeal any denial, all within
certain time schedules.

Under ERISA, there are steps you can take to enforce the above rights. For
instance, if you request a copy of Plan documents or the latest annual report
from the Plan and do not receive them within 30 days, you may file suit in a
Federal court. In such a case, the court may require the Plan administrator to
provide the materials and pay you up to $110 a day until you receive the
materials, unless the materials were not sent because of reasons beyond the
control of the Plan Administrator. If you have a claim for benefits which is
denied or ignored, in whole or in part, you may file suit in a state or Federal
court. In addition, if you disagree with the Plan's decision or lack thereof
concerning the qualified status of a domestic relations order or a medical child
support order, you may file suit in Federal court. If it should happen that Plan
fiduciaries misuse the Plan's money, or if you are discriminated against for
asserting your rights, you may seek assistance from the U.S. Department of
Labor, or you may file suit in a Federal court. The court will decide who should
pay court costs and legal fees. If you are successful the court may order the
person you have sued to pay these costs and fees. If you lose, the court may
order you to pay these costs and fees, for example, if it finds your claim is
frivolous.

     D.   Assistance with Your Questions

If you have any questions about your Plan, you should contact the Plan
Administrator. If you have any questions about this statement or about your
rights under ERISA, or if you need assistance in obtaining

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documents from the Plan Administrator, you should contact the nearest office of
the Employee Benefits Security Administration, U.S. Department of Labor, listed
in your telephone directory or the Division of Technical Assistance and
Inquiries, Employee Benefits Security Administration, U.S. Department of Labor,
200 Constitution Avenue NW, Washington, D.C., 20210. You may also obtain certain
publications about your rights and responsibilities under ERISA by calling the
publications hotline of the Employee Benefits Security Administration. You may
also visit their website at www.dol.gov/ebsa.

12.  General Information

Name and Identification of Plan:

Alteon Severance Plan
Plan No. 502

Plan Sponsor:

Alteon
6 Campus Drive
Parsippany, New Jersey 07054
EIN: 13-3304550

Plan Administrator and Agent for Service of Process:

Alteon
6 Campus Drive
Parsippany, New Jersey 07054
(201) 934-5000
Attention: Human Resources

The Plan Year for the Plan is the twelve-month period ending each December 31.

                                       5Exhibit 10.10 to Insignia Systems, Inc. Form 10-K for fiscal year ended 12-31-2005

EXHIBIT 10.10 

AMENDED CHANGE IN CONTROL SEVERANCE AGREEMENT 

        AGREEMENT made as of this
20th day of December, 2005 by and between Insignia Systems, Inc., a Minnesota corporation (the “Company”),
and Scott F. Drill (the “Executive”). 

        WHEREAS, the Company, as a
publicly held corporation, recognizes the possibility of a change in control of the Company, and that such possibility and the
uncertainty and questions which it may raise could result in Executive leaving the Company or in distraction of Executive in the
performance of Executive’s duties to the detriment of the Company and its shareholders; and 

        WHEREAS, it is in the best
interests of the Company and its shareholders to encourage the availability of Executive’s services to parties who may in the
future acquire control of the Company and to provide an incentive for Executive to remain with the Company during any period of
uncertainty leading up to a change in control; 

        WHEREAS, based on the
foregoing, the Company wishes to provide that, in the event of a change in control of the Company, Executive will receive certain
benefits if Executive’s employment by the Company ceases for certain reasons within a specified period following the change
in control; 

        NOW, THEREFORE, in
consideration of the foregoing and the provisions of this Agreement, the parties hereto agree as follows: 

        1.       General
Provisions.   This Company shall pay Executive a lump sum severance payment if Executive ceases to be employed
by the Company within two years following a Change in Control (as defined below) for certain reasons specified in this Agreement.
Nothing in this Agreement alters the “at will” nature of Executive’s employment by the Company. This means that
either before or after a Change in Control, either the Company or the Executive may terminate Executive’s employment by the
Company, either with or without cause, for any reason or no reason. This Agreement relates only to whether Executive shall be
entitled to certain severance payments following cessation of employment. No right to severance payments shall arise under this
Agreement unless and until there occurs a Change in Control. 

        2.       Definition
of Change in Control.   For purposes of this Agreement, a “Change in Control” shall be considered to
occur if any of the following occurs after the date of this Agreement: 

	  	    (a)  	  	the closing of the sale of all or substantially all of the assets
of the Company; 

	  	    (b)  	  	the closing of a merger, consolidation or corporate reorganization
of the Company which results in the stockholders of the Company immediately prior to such event owning less than 50% of the
combined voting power of the Company’s capital stock immediately following such event; 

1 

	  	    (c)  	  	the acquisition by any person (or persons who would be considered
a group under the federal securities laws) who as of the date of this Agreement own less than 25% of the voting power of the
Company’s outstanding voting securities, of beneficial ownership of securities representing 40% or more of the combined
voting power or the Company’s then outstanding securities; or 

	  	    (d)  	  	the election to the Company’s board of directors of persons
who constitute a majority of the board of directors and who were not nominated for election by the board of directors as part of a
management slate. 

        3.       Amount
of Severance Payment.   If a Change in Control occurs after the date of this Agreement and Executive
subsequently ceases to be employed by the Company prior to the second anniversary of the Change in Control, then the Company shall
pay Executive a lump sum severance payment equal to twenty-four (24) months of Executive’s gross base salary which was in
effect immediately prior to the Change in Control, if (a) the Change in Control is a “hostile takeover” and the
Executive ceases to be employed for any reason (including voluntary resignation) other than death or cause (as defined below), or
(b) the Change in Control is not a “hostile takeover” and the Executive ceases to be employed due to a reason not
precluding payment under Section 4. The Company shall be entitled to deduct from the lump sum severance payment any amounts which
the Company is required by law to withhold from such a payment. 

                  For
purposes of this Section 3 a “hostile takeover” means a Change in Control (a) that is not approved in advance of a
public announcement by the Company’s Board of Directors or a committee of the Board of Directors authorized by the Board to
consider the Change in Control, or (b) in which the acquiring entity is a direct competitor of the Company. 

                  Payment
due under this Agreement shall be made immediately after Executive’s termination of employment, except that if Executive is
then a “key employee” of the Company, as defined in Section 409A of the Internal Revenue Code, payment shall be made on
the date which is six months after termination of employment, or to his heirs upon his death if earlier. 

        4.       Circumstances
in Which Severance Shall Not Be Paid.   Notwithstanding the provisions of Section 3(b) above, the Company shall
not be obligated to make any lump sum severance payment under this Agreement if, following a Change in Control, Executive ceased
to be employed by the Company due to: 

	  	    (a)  	  	Executive’s death; 

	  	    (b)  	  	termination of Executive by the Company for Cause (as defined
below); or 

	  	    (c)  	  	resignation by Executive for any reason other than a Good Reason
(as defined below). 

For purposes of this Section 4, the following defined terms have the meanings
indicated: 

        “Cause” means
termination by the Company of Executive’s employment due to: 

	  	  	    (1)  	  	conviction of a felony; 

2 

	  	  	    (2)  	  	the willful and continued failure of Executive to perform his
essential duties; or 

	  	  	    (3)  	  	gross misconduct which is materially injurious to the Company;

provided, however, that the matters referred to in clause (2) or (3)
shall not be deemed to constitute “Cause” unless the Company has first given Executive written notice specifying the
conduct by Executive that constitutes such failure or gross misconduct and Executive has failed to remedy the same to the
reasonable satisfaction of the Company’s Board of Directors. 

        “Good Reason” shall
mean any of the following, unless Executive gives his or her prior written consent: 

	  	  	    (1)  	  	the assignment to Executive of any duties inconsistent with
Executive’s status or position with the Company, or a substantial reduction in the nature or status of Executive’s
responsibilities from those in effect immediately prior to the Change in Control; 

	  	  	    (2)  	  	a reduction by the Company in Executive’s annual base salary
in effect immediately prior to the Change in Control; 

	  	  	    (3)  	  	the relocation of the Company’s principal executive offices
to a location more than fifty miles from Minneapolis, Minnesota or the Company requiring Executive to be based anywhere other than
the Company’s principal executive offices, except for required travel on the Company’s business to an extent
substantially consistent with Executive’s prior business travel obligations; 

	  	  	    (4)  	  	the failure by the Company to continue to provide Executive with
benefits at least as favorable to those enjoyed by Executive under any of the Company’s pension, life insurance, medical,
health and accident, disability, deferred compensation, incentive awards, incentive stock options, or savings plans in which
Executive was participating at the time of the Change in Control, the taking of any action by the Company which would directly or
indirectly materially reduce any of such benefits or deprive Executive of any material fringe benefit enjoyed at the time of the
Change in Control, or the failure by the Company to provide Executive with the number of paid vacation days to which Executive is
entitled at the time of the Change in Control, provided, however, that the Company may amend any such plan or programs as long as
such amendments do not reduce any benefits to which Executive would be entitled upon termination; or 

	  	  	    (5)  	  	any termination of Executive’s employment which is not made
pursuant to a Notice of Termination satisfying the requirements in Section 5 below. 

3 

        5.       Notice
of Termination.   Any termination of Executive’s employment by the Company or by Executive shall be
communicated by written Notice of Termination to the other party hereto in accordance with the notice provisions of Section 6. For
purposes of this Agreement, a “Notice of Termination” shall mean a notice which indicates the specific facts and
circumstances claimed to provide the basis for termination. 

        6.       Method
of Giving Notice.   All notices and all other communications provided for in the Agreement shall be in writing
and shall be deemed to have been duly given when delivered or mailed by United States registered or certified mail, return receipt
requested, postage pre-paid, addressed to the last known residence address of the Executive, or in the case of the Company, to its
principal office to the attention of each of the then directors of the Company with a copy to its Secretary, or to such other
address as either party may have furnished to the other in writing in accordance herewith, except that notice of change of address
shall be effective only upon receipt. 

        7.       Miscellaneous.   No
provision of this Agreement may be modified, waived or discharged unless such waiver, modification or discharge is agreed to in
writing and signed by the parties. No waiver by either party thereto at any time of any breach by the other party to this
Agreement, or of compliance with any condition or provision of this Agreement to be performed by such other party, shall be deemed
a waiver of similar or dissimilar provisions or conditions at the same or at any prior or similar time. No agreements or
representations, oral or otherwise, express or implied, with respect to the subject matter hereof have been made by either party
which are not expressly set forth in this Agreement. This Agreement shall be governed by the laws of the State of Minnesota. This
Agreement supersedes all prior agreements on this subject matter. 

        8.       Arbitration
of Disputes.   Any and all disputes between the parties relating to this Agreement or any alleged breach of
this Agreement shall be resolved by binding arbitration held in the City of Minneapolis pursuant to the Commercial Arbitration
Rules of the American Arbitration Association before a single arbitrator. In the event that Executive is determined by the
arbitrator to be the prevailing party in such an arbitration, the arbitrator shall award Executive, as an additional element of
damages, his or her attorneys’ fees and legal expenses actually incurred in the enforcement of this Agreement and in the
arbitration proceeding. Judgment on the arbitration award may be entered by any court having jurisdiction. 

        9.       Successors.   This
Agreement shall be binding upon and inure to the benefit of the respective heirs, personal representatives, successors and assigns
of the parties hereto. 

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

	EXECUTIVE: 		INSIGNIA SYSTEMS, INC. 
	 
	/s/ Scott F. Drill  
	    	By:    	/s/ Justin W. Shireman 

	Scott F. Drill 
	 
		    	Its:    	CFO, VP Finance & Treasurer 

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