Document:

Exhibit 10.2

                            ASSET PURCHASE AGREEMENT

                                     Between

                         BENECORP BUSINESS SERVICES INC.

                                     Seller

                                       and

                      THE RESOURCING SOLUTIONS GROUP, INC.

                                      Buyer

                            DATED: DECEMBER 31, 2004

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         This ASSET  PURCHASE  AGREEMENT is entered into as of December 31, 2004
(the "Purchase  Agreement") by and between THE RESOURCING SOLUTIONS GROUP, INC.,
a Nevada corporation  ("Buyer"),  and BENECORP BUSINESS SERVICES,  INC., a Texas
corporation ("Seller").

                                   WITNESSETH:

         WHEREAS,  Seller  operates a professional  employer  services  business
primarily  in the state of Texas (the  business  referred  to as the  "Purchased
Business"); and

         WHEREAS, the parties desire that Seller transfer,  convey and assign to
Buyer certain assets,  properties and rights of the Purchased Business; and that
Buyer purchase and acquire the same, upon the terms set forth below.

         NOW,  THEREFORE,  in  consideration  of the  premises  and  the  mutual
representations,  warranties,  covenants  and  agreements  set forth below,  the
parties agree as follows:

                                    ARTICLE I
                TRANSFER OF PURCHASED ASSETS AND RELATED MATTERS

         1.1      PURCHASED  ASSETS.  On the terms and subject to the conditions
of this Agreement,  Seller hereby  transfers,  conveys and assigns to Buyer, and
Buyer hereby purchases and acquires from Seller the following assets, properties
and rights of Seller, effective as of the Closing Date:

                  (a)      all customers of the Purchased  Business as named and
         described in Schedule 5.7 attached hereto;

                  (b)      all  furniture,  fixtures,  and equipment used in the
         Purchased Business;

                  (c)      all real property leases;

                  (d)      all  computer  hardware  and  software  used  in  the
         business;

                  (e)      all  licenses   used  in  the   Purchased   Business,
         including, but not limited to, software licenses;

                  (f)      all  customer  contracts  of Seller as of the Closing
         Date as described in Schedule 5.6 attached hereto;

                  (g)      the Trade  Names and  Trademarks  (including  Service
         Marks)  of  Seller  used in the  Purchased  Business  as  described  on
         Schedule 1.1(g) attached hereto;

                  (h)      all deposits relating to the Purchased Business;

                  (i)      all records and files, including, but not limited to,
         property  records,  purchasing and sales records,  correspondence  with
         suppliers  and  customers  (both

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         actual and prospective), personnel records, mailing lists, customer and
         vendor lists and records used  exclusively  in the Purchased  Business;
         and

                  (j)      all  cash  and cash  equivalents  generated  from the
         operation of the Purchased Business.

         For  convenience  of  reference,  the  assets,  properties  and  rights
transferred,  conveyed and assigned to Buyer  hereunder are herein  collectively
called "Purchased Assets".

         The   parties   agree  and   acknowledge   that  Buyer  is   purchasing
substantially all of the assets of Seller by way of this Purchase Agreement.

         1.2      PASSAGE OF TITLE AND RISK OF LOSS.  Legal and equitable  title
and risk of loss with  respect to the  Purchased  Assets  will not pass to Buyer
until such assets are transferred on the Closing Date.

                                   ARTICLE II
                            EXCLUSION OF LIABILITIES

         OBLIGATIONS.  Any other  provision  of this  Agreement  to the contrary
notwithstanding,  Buyer does not assume any  liability or  obligation of Seller,
including but not limited to, the following:

                  (a)      any   liabilities   and  obligations  of  Seller  for
         Federal, state or local taxes, fines, interest or penalties (including,
         without limitation,  franchise, income, personal, real property, sales,
         use,  unemployment,  gross receipts,  excise,  payroll,  withholding or
         other taxes);

                  (b)      any claims,  demands,  liabilities  or obligations of
         any nature  whatsoever  which  arose or were  incurred at or before the
         Closing  Date, or which are based on any event that occurred or existed
         at or before the Closing Date, or which are based on services performed
         by Seller at or before the Closing Date,  irrespective  of when a claim
         or demand is made  (including  if the claim is made after Closing Date)
         irrespective of whether the liability or obligation  becomes  manifest,
         after the Closing Date,  and  regardless of whether or not set forth or
         otherwise  disclosed on any Schedule  attached  hereto  (whether or not
         required to be so set forth or disclosed);

                  (c)      any actions, suits, claims,  investigations or legal,
         administrative or arbitration proceedings pending or threatened against
         Seller;

                  (d)      any liabilities and obligations of Seller for amounts
         owed to any person affiliated with Seller, in his or her capacity as an
         owner of Seller;

                  (e)      any liabilities and obligations of Seller existing at
         the  Closing  under an  employment  agreement,  written or  verbal,  or
         relating to in any way wages,  commissions,  bonuses,  fees,  expenses,
         accrued holiday, vacation and severance pay;

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                  (f)      any  liabilities or  obligations  for payments due or
         required  to  be  made  under  any  health,  dental,  vision,  pension,
         retirement,  savings or other  compensation  or employee  benefit  plan
         maintained by Seller or any other entity;

                  (g)      any  liabilities  and obligations of Seller under any
         contract, license, lease or other agreement;

                  (h)      any  liabilities  relating in any way to an injury to
         an employee of Seller;

                  (i)      any  liability to pay any amounts under a contract or
         policy of insurance; and

                  (j)      any other liabilities and obligations of Seller.

         Seller shall take any and all commercially reasonable actions which may
be necessary to prevent any person,  firm or governmental  authority from having
recourse against the Purchased Business or any of the Purchased Assets.

                                   ARTICLE III
                                 PURCHASE PRICE

         3.1      PURCHASE  PRICE.  The aggregate  consideration  (the "Purchase
Price") paid to Seller for the Purchased Assets is $310,000,  paid in accordance
with paragraph 3.2 below.

         3.2      PAYMENT OF PURCHASE PRICE.  Buyer shall deliver to Pacel Corp.
(100% owner of Seller) at Closing Ten Thousand and no/100  Dollars  ($10,000.00)
worth of Buyer stock and Buyer  agrees to forgive and cancel that  certain  debt
owed by Pacel Corp. in the amount of Three Hundred  Thousand and no/100  Dollars
($300,000), evidenced by that certain promissory attached hereto as Exhibit 2.2.

                                   ARTICLE IV
                                     CLOSING

         4.1      CLOSING  DATE.  The  closing  for  the   consummation  of  the
transaction  contemplated  by this Agreement (the  "Closing") will take place at
Charlotte,  North  Carolina,  on December 31, 2004, or on such other date and at
such other time or place as Buyer and Seller may  mutually  agree (the  "Closing
Date").

         4.2      SIMULTANEOUS   ACTIONS.  All  actions  to  be  taken  and  all
documents  to be executed  and  delivered  by the parties at the Closing will be
deemed to have been taken and  executed  simultaneously  and no actions  will be
deemed taken or any documents  executed or delivered  until all have been taken,
executed and delivered.

         4.3      DELIVERIES BY SELLER ON CLOSING DATE. On or before the Closing
Date, Seller will deliver to Buyer the following:

                  (a)      Closing Certificate.  An accurate certificate,  dated
         the Closing  Date,  of Seller,  satisfactory  in form and  substance to
         Buyer, certifying that:

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                           (1)      the representations and warranties of Seller
                  contained in this Agreement are true and accurate on and as of
                  the Closing  Date with the same force and effect as if made on
                  the Closing Date;

                           (2)      Seller has  performed  and complied with all
                  covenants,  obligations  and  agreements  to be  performed  or
                  complied  with by them on or before the Closing Date  pursuant
                  to this Agreement;

                           (3)      attached hereto are true and complete copies
                  of  resolutions  adopted by  Seller's  board of  directors  or
                  members,  as  applicable,  approving  this  Agreement  and the
                  transactions contemplated hereby; and

                           (4)      the  incumbency  and  specimen  signature of
                  each officer of Seller  executing this Agreement and any other
                  document  to be  executed  by Seller  are as set forth in such
                  certificate.

                  (b)      Instruments of Transfer. A duly executed bill of sale
         and general instrument of assignment, which bill of sale and assignment
         shall be in substantially the form of Exhibit 4.3(b) attached hereto.

         4.4      DELIVERIES  BY BUYER ON CLOSING DATE. On or before the Closing
Date, Buyer will have delivered to Seller the following:

                  (a)      Closing Certificate.  An accurate certificate,  dated
         the Closing Date, of a duly authorized  officer of Buyer,  satisfactory
         in form and substance to Seller, certifying that:

                           (1)      the  representations and warranties of Buyer
                  contained in this Agreement are true and accurate on and as of
                  the Closing  Date with the same force and effect as if made on
                  the Closing Date;

                           (2)      Buyer has  performed  and complied  with all
                  covenants,  obligations  and  agreements  to be  performed  or
                  complied  with by it on or before the Closing Date pursuant to
                  this Agreement;

                           (3)      attached hereto are true and complete copies
                  of resolutions adopted by Buyer's board of directors approving
                  this Agreement and the transactions contemplated hereby; and

                           (4)      the  incumbency  and  specimen  signature of
                  each officer of Buyer  executing  this Agreement and any other
                  document  to be  executed  by Buyer  are as set  forth in such
                  certificate.

                  (b)      Delivery of  Consideration.  Buyer shall  provide the
         purchase  price  required by Section 3.1 as  follows:

                           a.       Buyer Stock. Buyer shall deliver the samount
                                    of stock described in paragraph 3.2; and

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                           b.       Promissory  Note.  Buyer  shall  deliver  to
                                    Seller the original  Promissory Note, a copy
                                    of which is  attached  hereto as Exhibit 2.2
                                    marked "Cancelled" and "Paid in Full".

                                    ARTICLE V
                    REPRESENTATIONS AND WARRANTIES OF SELLER

         Seller represents and warrants to Buyer as follows:

         5.1      ORGANIZATIONAL   MATTERS.   Seller  is  a   corporation   duly
organized,  validly existing and in good standing under the laws of the State of
Texas.

         5.2      AUTHORITY.  Seller has all  requisite  power and authority to:
own,  lease  and  operate  its  respective  properties;  carry on the  Purchased
Business  as now  being  conducted;  enter  into  this  Agreement;  perform  its
respective obligations hereunder;  and consummate the transactions  contemplated
hereby. The execution, delivery and performance of this Agreement by Seller, and
the consummation of the  transactions  contemplated  hereby,  have been duly and
validly authorized by all necessary  corporate action on the part of each of the
Seller. This Agreement has been duly and validly executed by each Seller, and is
a valid and binding  obligation of Seller,  enforceable  in accordance  with its
terms.

         5.3      NON-CONTRAVENTION.  Except as stated in Schedule 5.3,  neither
the execution,  delivery and  performance  of this Agreement by Seller,  nor the
consummation by Seller of the transactions contemplated hereby nor compliance by
Seller with any of the provisions hereof will:

                  (a)      conflict  with or result in a breach of any provision
         of, as applicable, the Articles of Incorporation or Bylaws of Seller;

                  (b)      as of the Closing Date, cause a default (or give rise
         to any right of termination,  cancellation,  or acceleration) under any
         of the terms of any note, bond, lease,  mortgage,  indenture,  license,
         warranty or other  instrument  or agreement to which Seller is a party,
         or by  which  Seller  or any  of its  assets  are  or may be  bound  or
         benefited; or

                  (c)      violate  any  law,  statute,  rule or  regulation  or
         order, writ, judgment, injunction or decree applicable to Seller or any
         of its respective assets.

         No consent or approval by, or any  notification  or filing with, and no
permit,  or  authorization  of, any public  body or  authority  is  required  in
connection  with the  execution,  delivery,  and  performance  by  Seller or the
consummation by Seller of the transactions contemplated by this Agreement.

         5.4      TITLE TO ASSETS.

                  (a)      Seller has good and  marketable  title to (or a valid
         leasehold  interest in) all of the  Purchased  Business and each of the
         Purchased  Assets,  free and clear of all  mortgages,  liens,  pledges,
         charges,  security interests,  rights of way, options,  rights of

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         first refusal, conditions,  restrictions or encumbrances of any kind or
         character,  whether or not  relating to the  extension of credit or the
         borrowing  of  money  (collectively,  "Encumbrances"),  except  for the
         Encumbrances  set  forth on  Schedule  5.4,  and  liens  for  taxes and
         governmental  charges  incurred in the ordinary  course of business for
         Seller's services not yet due and payable.

                  (b)      The   Purchased   Assets   include   all  assets  and
         properties  and all rights that Seller  believes are necessary to carry
         on the Purchased Business as presently conducted by Seller.  Seller has
         complete  and  unrestricted  power and the  unqualified  right to sell,
         convey,  assign,  transfer and deliver the Purchased Assets (subject to
         obtaining  any  consents  or  waivers  of third  parties  disclosed  on
         Schedule 5.4 and  required in  connection  with such sale,  conveyance,
         assignment,  transfer and delivery of the Purchased  Assets or any part
         thereof).  The  instruments  of  transfer,  conveyance  and  assignment
         executed and  delivered by Seller to Buyer at the Closing will be valid
         and binding obligations of Seller, enforceable in accordance with their
         respective  terms,  except  in  each  case  to the  extent  limited  by
         application  of  general   principles  of  equity  and  by  bankruptcy,
         insolvency,  debtor  relief,  and similar  laws of general  application
         affecting   the   enforcement   of   creditors'   rights  and  debtors'
         obligations, and sufficient to transfer, convey and assign to Buyer all
         of Seller's interest in and to the Purchased Assets,  and sufficient to
         vest in Buyer  the full  right,  power and  authority  to  conduct  the
         Purchased Business as presently conducted.

         5.5      PERSONAL  PROPERTY.  All personal property of the Seller is in
good  operating  condition  and repair  (excepting  normal  wear and  tear),  is
adequate and suitable for the uses for which  intended by Seller in the ordinary
course of the Purchased  Business,  and there does not exist any condition which
interferes in any material way with the use or economic value thereof.

         5.6      AGREEMENTS.  Schedule 5.6  attached  hereto sets forth a true,
complete and correct list of all Customer  Agreements to which and of the Seller
were a party as of the Closing Date.

         5.7      CUSTOMERS.  Schedule 5.7 attached  hereto  contains a true and
complete list of the customers of the Purchased Business as of the Closing Date.

         5.8      BROKERS.  Neither Seller, nor any of its officers,  directors,
employees or members,  has employed any broker or finder in connection  with the
transactions contemplated by this Agreement.  Seller shall indemnify, defend and
hold Buyer  harmless  from any and all claims or losses  relating  to  brokerage
fees,  commissions  or finder's fees owed or claimed to be owed to any broker or
finder engaged or claimed to be engaged by Seller.

         5.9      BENEFIT  PLANS/ERISA.  Seller is not a party to,  and is not a
sponsor, administrator or fiduciary of any employee benefit plan, including, but
not limited to, an employee benefit plan defined in Section 3(3) of the Employee
Retirement Income Security Act of 1974, as amended ("ERISA") which is maintained
or  contributed  to by the  Company or any  organization  which is a member of a
controlled  group of  organizations  within the meaning of Code Sections 414(b),
(c), (m) or (o) of which any of the Sellers is a

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member (the "Controlled  Group") or under which any of the Sellers or any member
of the  Controlled  Group has any  liability or contingent  liability  ("Benefit
Plans"), and which cover any employee of the Seller.

         5.10     GOVERNMENTAL  APPROVALS  AND  FILINGS.  Except as set forth in
Schedule  5.10,  Seller has no Knowledge of any  required  consent,  approval or
action of, filing with or notice to any Governmental or Regulatory  Authority on
the part of the Seller required in connection  with the execution,  delivery and
performance  of  this  Agreement  or  any  of  the  Related  Agreements  or  the
consummation of the transactions contemplated hereby or thereby.

         5.11     TAXES.

                  (a)      All Tax Returns  required to be filed by or on behalf
         of the  Seller  have  been  duly  filed on a timely  basis and such Tax
         Returns are true,  complete and correct.  All Taxes owed by the, Seller
         have been paid in full  (whether or not shown on or  reportable on such
         Tax Returns).

                  (b)      All payroll taxes of the Seller have been paid and/or
         held in trust awaiting payment for all payroll  processed by the Seller
         through the date of Closing.

                  (c)      None of the  Purchased  Assets is subject to any Lien
         arising in  connection  with any failure or alleged  failure to pay any
         Tax.

         5.12     COMPLIANCE  WITH LAWS AND  ORDERS.  Seller has not at any time
within the last twelve (12) months,  received any notice of a violation of or in
default under any Law, assigned License or Order.

         In the event that Seller  fails to comply with any of the  requirements
of Article V, Buyer, in its sole discretion,  shall be entitled to terminate the
Purchase Agreement and all other agreements relating thereto.

                                   ARTICLE VI
                     REPRESENTATIONS AND WARRANTIES OF BUYER

         Buyer hereby represents and warrants to Seller as follows:

         6.1      ORGANIZATIONAL MATTERS. Buyer is a corporation duly organized,
validly existing and in good standing under the laws of the State of Nevada.

         6.2      AUTHORITY.   Buyer  has  all  requisite  corporate  power  and
authority to enter into this Agreement, to perform its obligations hereunder and
to consummate the transactions contemplated hereby. The execution,  delivery and
performance  of  this  Agreement  and  the   consummation  of  the  transactions
contemplated  hereby,  have been duly and validly  authorized  by all  necessary
corporate action on the part of Buyer.  This Agreement has been duly and validly
executed and delivered by Buyer, and is a valid and binding obligation of Buyer,
enforceable in accordance with its terms.

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         6.3      NON-CONTRAVENTION.   Neither  the   execution,   delivery  and
performance of this  Agreement by Buyer,  nor the  consummation  by Buyer of the
transactions  contemplated  hereby,  nor  compliance  by  Buyer  with any of the
provisions hereof will:

                  (a)      conflict  with or result in a breach of any provision
         of the Articles of Incorporation or Bylaws of Buyer;

                  (b)      cause  a  default  (or  give  rise  to any  right  of
         termination,  cancellation or  acceleration)  under any of the terms of
         any agreement,  instrument or obligation to which Buyer is a party,  or
         by which any of its  properties  or assets  may be bound,  in each case
         excluding  the  Purchased  Assets  as to  which  no  representation  or
         warranty is made by Buyer; or

                  (c)      violate any statute,  rule or regulation or judgment,
         order, writ,  injunction or decree of any court,  administrative agency
         or  governmental  body, in each case  applicable to Buyer or any of its
         assets.

         No consent or approval by, or any  notification  or filing with, and no
permit,  or  authorization  of, any public  body or  authority  is  required  in
connection  with  the  execution,  delivery,  and  performance  by  Buyer or the
consummation by Buyer of the transactions contemplated by this Agreement.

         6.4      BROKERS. Neither Buyer nor its officers, directors,  employees
or  members,   has  employed  any  broker  or  finder  in  connection  with  the
transactions contemplated by this Agreement.  Buyer shall indemnify,  defend and
hold Seller  harmless  from any and all claims or losses  relating to  brokerage
fees,  commissions  or finder's fees owed or claimed to be owed to any broker or
finder engaged or claimed to be engaged by Buyer.

                                   ARTICLE VII
                               COVENANTS OF SELLER

         Seller hereby covenants and agrees with Buyer as follows:

         7.1      ACCESS TO  PROPERTIES  AND RECORDS.  Seller will give to Buyer
and to its counsel,  accountants,  and other  representatives  reasonable access
during normal business hours to its properties,  personnel,  books, tax returns,
contracts,  commitments and records and the right to make copies thereof. Seller
will furnish to Buyer and such representatives all such additional documents and
financial and other  information  concerning the Purchased  Business as Buyer or
its  representatives  may from time to time reasonably  request and permit Buyer
and such  representatives  to examine all records and working papers relating to
the preparation,  review and audits of the financial  statements and tax returns
relating to the Purchased Business.

         7.2      APPROVALS.  Seller will use all reasonable effort to obtain in
writing prior to the Closing Date all approvals,  consents and waivers  required
to be obtained by Seller in order to effectuate  the  transactions  contemplated
hereby, and Seller shall obtain all such approvals,  consents, and waivers prior
to the Closing Date.

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         7.3      FURTHER  ASSURANCES.  Seller will at any time and from time to
time after the Closing, upon the request of Buyer, do, execute,  acknowledge and
deliver,  and cause to be done,  executed,  acknowledged or delivered,  all such
further acts, deeds, assignments,  transfers, conveyances, powers of attorney or
assurances as may be required for the better transferring, assigning, conveying,
granting,  assuring and confirming to Buyer,  or for aiding and assisting in the
collection of or reducing to possession by Buyer, of the Purchased Assets, or to
vest in Buyer  good,  valid and  marketable  title to the  Purchased  Assets and
otherwise to consummate the transactions contemplated by this Agreement.

                                  ARTICLE VIII
                               COVENANTS OF BUYER

         CONFIDENTIALITY; RETURN OF DOCUMENTS. Unless and until the transactions
contemplated  by this  Agreement are  consummated  on the Closing Date (or other
date mutually agreed upon by the parties hereto),  Buyer will keep in confidence
all  proprietary  and  financial  information  of Seller  including  information
concerning its customers,  and will not,  except to the extent  required by law,
financing  and  securities  disclosure  requirement  or to the  extent  any such
information is otherwise  publicly  available or received from a third party not
affiliated with Seller,  without the prior written consent of Seller, reveal any
such  financial  or  proprietary  information  to any  third  party  other  than
affiliates  or  representatives  of Buyer and potential  lenders,  investors and
other  providers  of  funds  each of whom  shall  agree  to be bound by the same
restrictions with respect to confidentiality  imposed on Buyer hereunder. If the
transactions  contemplated  by this  Agreement are not  consummated,  Buyer will
return to Seller, at Seller' request,  all documents supplied to Buyer by Seller
and notes derived therefrom, pursuant to the provisions of this Agreement.

                                   ARTICLE IX
                                 INDEMNIFICATION

         9.1      INDEMNIFICATION.

                  (a)      Seller Indemnity.  Seller will indemnify,  defend and
         save Buyer harmless from, against, for and in respect of the following:

                           (1)      any and all  liabilities  and obligations of
                  Seller (whether absolute, accrued, contingent or otherwise and
                  whether a  contractual,  tax or any other  type of  liability,
                  obligation  or  claim)  not  specifically   assumed  by  Buyer
                  pursuant to this Agreement and the Assumption Agreement;

                           (2)      any    damages,     losses,     obligations,
                  liabilities,  claims, actions or causes of action sustained or
                  suffered  by Buyer and arising  from a breach of any  material
                  representation  or  warranty  of Seller  contained  in or made
                  pursuant  to  this  Agreement  (including  the  Schedules  and
                  Exhibits attached hereto),  or in any certificate,  instrument
                  or  agreement  delivered  by  Seller  pursuant  hereto  or  in
                  connection with the transactions contemplated hereby;

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                           (3)      any    damages,     losses,     obligations,
                  liabilities,  claims, actions or causes of action sustained or
                  suffered  by Buyer and arising  from a breach of any  material
                  covenant or agreement of Seller  contained in or made pursuant
                  to this Agreement; and

                           (4)      all    reasonable    costs   and    expenses
                  (including,   without   limitation,   reasonable   attorneys',
                  accountants',   and  other  professional  fees  and  expenses)
                  incurred  by  Buyer  in  connection  with  any  action,  suit,
                  proceeding,  demand,  investigation,  assessment  or  judgment
                  incident to any of the matters  indemnified against under this
                  Section 9.1(a).

                  (b)      Buyer's Indemnity.  Buyer will indemnify,  defend and
         save  Seller  harmless  from,  against,  for  and  in  respect  of  the
         following:

                           (1)      any  liabilities  or  obligations  of Seller
                  assumed by Buyer pursuant to this Agreement and the Assumption
                  Agreement;

                           (2)      any    damages,     losses,     obligations,
                  liabilities,  claims, actions or causes of action sustained or
                  suffered  by  Seller  and   arising   from  a  breach  of  any
                  representation  or  warranty  of  Buyer  contained  in or made
                  pursuant to this Agreement or in any  certificate,  instrument
                  or agreement  delivered by it pursuant hereto or in connection
                  with the transactions contemplated hereby;

                           (3)      any    damages,     losses,     obligations,
                  liabilities,  claims, actions or causes of action sustained or
                  suffered by Seller and arising  from a breach of any  covenant
                  or  agreement of Buyer  contained in or made  pursuant to this
                  Agreement; and

                           (4)      all    reasonable    costs   and    expenses
                  (including,   without   limitation,   reasonable   attorneys',
                  accountants',   and  other  professional  fees  and  expenses)
                  incurred  by  Seller  in  connection  with any  action,  suit,
                  proceeding,   demand,  investigation  assessment  or  judgment
                  incident to any of the matters  indemnified against under this
                  Section 9.1(b).

         9.2      THIRD PARTY  CLAIMS.  With  respect to claims  resulting  from
assertion of liability by third parties,  the obligations and liabilities of the
party responsible for indemnification (the "Indemnifying  Party") hereunder with
respect to indemnification  claims by the party entitled to indemnification (the
"Indemnified Party") will be subject to the following terms and conditions:

                  (a)      The Indemnified Party will give prompt written notice
         to the  Indemnifying  Party of any  assertion  of  liability by a third
         party which might give rise to a claim by the Indemnified Party against
         the Indemnifying Party based on the indemnity  agreements  contained in
         Section 9.1 hereof,  stating the nature and basis of said assertion and
         the amount thereof, to the extent known.

                  (b)      If any action,  suit or proceeding is brought against
         the Indemnified Party, with respect to which the Indemnifying Party may
         have liability under the
                                        9
<PAGE>
         indemnity  agreement  contained in Section 9.1 hereof, the action, suit
         or  proceeding  will,  upon the written  agreement of the  Indemnifying
         Party that it is obligated to indemnify  under the indemnity  agreement
         contained in Section 9.1 hereof, be defended (including all proceedings
         on appeal or for review  which  counsel  for the  defendant  shall deem
         appropriate)  by  the   Indemnifying   Party  at  the  expense  of  the
         Indemnifying Party. The Indemnified Party will have the right to select
         legal  counsel  in any such  case,  and the fees and  expenses  of such
         counsel  will be at the  expense of the  Indemnifying  Counsel.  If the
         Indemnifying  Party  does not  agree,  promptly  after the notice to it
         provided in  subsection  (a) above,  that it is  obligated to indemnify
         under the  indemnity  agreement  contained in Section 9.1 hereof,  that
         such Indemnified Party reasonably  concludes that such action,  suit or
         proceeding involves to a significant extent matters beyond the scope of
         the indemnity  agreement contained in Section 9.1 hereof, or that there
         may be defenses  available to it which are different from or additional
         to those available to the Indemnifying  Party,  the Indemnifying  Party
         will not have the right to direct the defense of such  action,  suit or
         proceeding on behalf of the Indemnified  Party and that portion of such
         fees  and  expenses  reasonably  related  to  matters  covered  by  the
         indemnity  agreement  contained  in Section 9.1 hereof will be borne by
         the  Indemnifying  Party.  The  Indemnified  Party  will be kept  fully
         informed  of such  action,  suit or  proceeding  at all stages  thereof
         whether or not it is so represented.  The Indemnifying  Party will make
         available to the  Indemnified  Party and its attorneys and  accountants
         all  books and  records  of the  Indemnifying  Party  relating  to such
         proceedings  or  litigation  and the parties  hereto agree to render to
         each other such assistance as they may reasonably require of each other
         in order to ensure the proper and adequate  defense of any such action,
         suit or proceeding.

                  (c)      The  Indemnifying  Party will not make any settlement
         of any claims  without the written  consent of the  Indemnified  Party,
         provided,  that  if  the  Indemnified  Party  fails  to  consent  to  a
         settlement of any claim,  demand,  suit or cause of action described in
         this Section 9.2, the Indemnifying  Party's  obligation to indemnify an
         award  of  damages  shall  in no  event  exceed  the  amount  that  the
         Indemnifying  Party would have been  required to indemnify for had such
         settlement offer been accepted by the Indemnified Party.

                                    ARTICLE X
                                  MISCELLANEOUS

         10.1     EXPENSES;   TRANSFER  TAXES.  All  fees,  costs  and  expenses
incurred  by  Seller in  connection  with,  relating  to or  arising  out of the
execution,  delivery and  performance of this Agreement and the  consummation of
the transactions contemplated hereby, including,  without limitation,  legal and
accounting  fees and  expenses,  will be borne by Seller.  All fees and expenses
incurred by Buyer in connection with this Agreement will be borne by Buyer.  All
registration,  recording  or transfer  taxes which may be payable in  connection
with the transactions contemplated by this Agreement will be paid by Buyer.

         10.2     PARTIES IN  INTEREST.  This  Agreement  is not  assignable  by
either Buyer or Seller  without the prior written  consent of the other,  except
that without  relieving  Buyer of any of its  obligations  under this Agreement,
Buyer may assign this Agreement to any subsidiary or

                                       10
<PAGE>
affiliate of Buyer.  Subject to the  foregoing,  this  Agreement will be binding
upon, inure to the benefit of, and be enforceable by, the respective successors,
heirs, legal representatives,  and assigns of the parties hereto. This Agreement
constitutes an agreement  among the parties  hereto and none of the  agreements,
covenants,  representations or warranties contained herein is for the benefit of
any third party not a party to this Agreement.

         10.3     ENTIRE AGREEMENT;  AMENDMENTS.  This Agreement  (including the
Schedules and Exhibits attached hereto) contains the entire understanding of the
parties with respect to its subject matter. This Agreement  supersedes all prior
agreements  and  understandings  between the parties with respect to the subject
matter hereof.  This Agreement may be amended only by a written  instrument duly
executed by the parties,  and any condition to a party's  obligations  hereunder
may only be waived in writing by such party.

         10.4     HEADINGS.  The article and section headings  contained in this
Agreement  are for  reference  purposes  only and will not affect in any way the
meaning or interpretation of this Agreement.

         10.5     NOTICES. All notices, claims, certificates,  requests, demands
and other communications  hereunder will be in writing and shall be deemed given
if delivered  personally,  if mailed (by  registered or certified  mail,  return
receipt requested and postage prepaid),  if sent by reputable  overnight courier
service for next business day delivery, or if sent by facsimile transmission, as
follows:

         IF TO SELLER:
         Benecorp Business Services, Inc.
         10108 Industrial Drive
         Pineville, North Carolina 28134
         Attn: Gary Musselman

         IF TO BUYER:                              WITH COPY TO:
         The Resourcing Solutions Group, Inc.      Brian M. Nugent, Esq.
         10108 Industrial Drive                    215 West Oak Street
         Pineville, North Carolina 28134           Tenth Floor
         Attn: Gary Musselman                      Fort Collins, Colorado 80521

or to such  other  address  as the party to whom  notice is to be given may have
furnished  to the  other  party in  writing  in  accordance  herewith.  Any such
communication  will be  effective  on the date of receipt  (or, if received on a
non-business day, on the first business day after the date of receipt).

         10.6     PUBLICITY.   The  parties  agree  that,  except  as  otherwise
required by law, the issuance  prior to Closing of any  reports,  statements  or
releases  pertaining to this Agreement or the transactions  contemplated  hereby
will require the prior, written consent of the Buyer. Buyer agrees to provide to
Seller a copy of any written  materials that Buyer intends to publish  regarding
the Asset Purchase and Buyer has 48 hours to provide its comments.

         10.7     COUNTERPARTS.  This  Agreement  may be signed in any number of
counterparts and by different  parties in separate  counterparts,  each of which
will be deemed an original

                                       11
<PAGE>
instrument,  but all of which  together  will  constitute  one  agreement.  This
Agreement will become effective when one or more  counterparts  have been signed
by Seller and Buyer, and delivered to Buyer and Seller, respectively.  Any party
may  deliver an executed  copy of this  Agreement  (and an executed  copy of any
documents  contemplated by this Agreement) by facsimile  transmission to another
party,  and such  delivery  will  have the same  force  and  effect as any other
delivery of a manually signed copy of this Agreement (or such other document).

         10.8     GOVERNING   LAW.  This  Agreement  will  be  governed  by  and
construed in accordance with the internal laws of the State of North Carolina.

         10.9     GENDER. Any reference to a particular gender will be deemed to
include all other genders unless the context otherwise requires.

         10.10    WAIVERS. Any provision of this Agreement may be waived only by
a written  instrument  executed by the party to be charged with such waiver. The
waiver by any party hereto of a breach of any provision of this  Agreement  will
not operate or be construed as a waiver of any subsequent breach.

         10.11    DEFINED TERMS.  Throughout  this Agreement  various terms have
been defined by being enclosed in quotation marks,  usually in parentheses,  and
used with  their  initial  letters  capitalized.  Unless the  context  otherwise
requires, such defined terms will have their designated meaning whenever used in
this Agreement or any attached schedules. Unless an express reference is made to
a different document, all references to a Section or Article shall be understood
to  refer  to the  indicated  Section  or  Article  of this  Agreement,  and all
references  to a  Schedule  or  Exhibit  shall  be  understood  to  refer to the
indicated Schedule or Exhibit attached to this Agreement.

         10.12    TIME.  Time  is of  the  essence  to  the  performance  of the
obligations set forth in this Agreement.

         10.13    CONSTRUCTION.  This  Agreement  is the result of  negotiations
between  Seller and Buyer.  No  provision of this  Agreement  shall be construed
against a party because of such party's role as the drafter of the provision.

         10.14    ATTORNEYS'  FEES. If there is any  litigation  related to this
Agreement or the transactions contemplated by this Agreement, each party will be
responsible  for its own  costs and  expenses  (including,  without  limitation,
reasonable attorneys', accountants' and other professional fees and expenses).

                              (Definitions Follow)

                                       12
<PAGE>
                                   DEFINITIONS

Definitions.  As used herein,  the  following  terms have the meanings set forth
below:

"Actions or  Proceedings"  means any action,  suit,  proceeding,  arbitration or
investigation or audit by any Governmental or Regulatory Authority.
"Affiliate"  means any Person that directly,  or indirectly  through one or more
intermediaries, controls or is controlled by or is under common control with the
Person specified.
"Books and Records" means all documents, instruments, papers, books and records,
books of  account,  files and data  (including  customer  and  supplier  lists),
catalogs,  brochures, sales literature,  promotional material,  certificates and
other  documents  used in or associated  with the conduct of the Business or the
ownership of the Company's property,  including,  without limitation,  financial
statements,  Tax Records (including Tax Returns),  ledgers, minute books, copies
of Contracts, Licenses and Permits, operating data and environmental studies and
plans.
"Business" means the business and goodwill of the Company as a going concern.
"Claim" means any action, suit, proceeding, hearing, investigation,  litigation,
charge,  complaint,  claim or demand.  "Code" means the Internal Revenue Code of
1986, as amended.
"Contract"  means any  agreement,  lease,  evidence of  Indebtedness,  mortgage,
indenture, security agreement or other contract or agreement (whether written or
oral).
"Disclosure  Schedule"  means the  schedules  attached  hereto and  incorporated
herein by  reference of the Seller and the Buyer as  appropriate  in the context
and as referenced throughout this Agreement.
"GAAP" means generally accepted accounting  principles  consistently applied (as
such term is used in the  American  Institute of  Certified  Public  Accountants
Professional Standards) as of the date of the Financial Statements
"Governmental or Regulatory  Authority" means any court,  tribunal,  arbitrator,
authority,  agency, commission,  official or other instrumentality of the United
States,  any foreign country or any domestic or foreign state,  county,  city or
other political subdivision.
"Indebtedness"  of any  Person  means any  obligations  of such  Person  (a) for
borrowed  money,   (b)  evidenced  by  notes,   bonds,   indentures  or  similar
instruments,  (c) for the deferred  purchase price of goods and services  (other
than trade  payables  incurred in the ordinary  course of  business),  (d) under
capital leases and (e) in the nature of guarantees of the obligations  described
in clauses (a) through (d) above of any other Person.
"Intellectual Property" means all know-how,  patents,  copyright  registrations,
trademark and service mark registrations, applications for any of the foregoing,
whether or not registered, all designs, copyrights,  trademarks,  service marks,
trade names, secret formulae, trade secrets, secret processes, computer programs
and confidential information,  including all rights to any such property that is
owned by and licensed  from others and any goodwill  associated  with any of the
above.
"Knowledge of the Seller," "the  Seller's  Knowledge,"  or other like words mean
the  knowledge of the Company,  Shareholders  and the  individuals  set forth in
Section 9.1 of the Disclosure Schedule after due inquiry.

                                       13
<PAGE>
"Laws"  means all  laws,  statutes,  rules,  regulations,  ordinances  and other
pronouncements  in effect on the date of this Agreement having the effect of law
of the United  States,  any foreign  country or any  domestic or foreign  state,
county, city or other political subdivision or of any Governmental or Regulatory
Authority.
"Liabilities" means all Indebtedness and other liabilities,  including,  without
limitation,  strict liability,  and obligations to pay, perform or discharge any
costs, expenses and obligations of a Person (whether known,  unknown,  absolute,
accrued, contingent, fixed or otherwise or whether due or to become due) and all
costs, expenses and obligations related to any of the foregoing.
"Licenses"   means   all   licenses,   permits,   certificates   of   authority,
authorizations,  approvals,  registrations,  franchises,  and  similar  consents
granted or issued by any Person and are associated  with or necessary to operate
the Company and/or used in connection with the Business.
"Liens" means any mortgage, pledge, assessment,  security interest, lease, lien,
adverse  claims,  levy,  charge,  option,  right  of  first  refusal,   charges,
debentures, indentures, deeds of trust, easements, rights-of-way,  restrictions,
encroachments,   licenses,   leases,  permits,  security  agreements,  or  other
encumbrance  of any kind and other  restrictions  or  limitations  on the use or
ownership of real or personal property or irregularities in title thereto or any
conditional  sale Contract,  title retention  Contract or other Contract to give
any of the foregoing.
"Material  Adverse  Effect"  means,  with respect any Person,  material  adverse
changes in the business,  assets,  financial condition,  results or prospects of
operations of such Person.
"Order"  means any writ,  judgment,  decree,  injunction or similar order of any
Governmental or Regulatory  Authority (in each such case whether  preliminary or
final).
"Related Agreements" means any other agreement,  certificate or similar document
executed pursuant to this Agreement.
"Taxes" means any and all taxes, fees, levies, duties, tariffs, import and other
charges,  imposed by any taxing  authority,  together with any related interest,
penalties or other additions to tax, or additional amounts imposed by any taxing
authority,  and without limiting the generality of the foregoing,  shall include
net income taxes, alternative or add-on minimum taxes, gross income taxes, gross
receipts taxes,  sales taxes,  use taxes,  ad valorem taxes,  value added taxes,
franchise taxes, profits taxes, license taxes, transfer taxes,  recording taxes,
escheat taxes, withholding taxes, payroll taxes, employment taxes, excise taxes,
severance taxes, stamp taxes,  occupation taxes, premium taxes,  property taxes,
windfall  profit  taxes,   environmental  taxes,  custom  duty  taxes  or  other
governmental  fees or other like  assessments or charges of any kind whatsoever,
and any transferee or secondary liability in respect of any tax (whether imposed
by Law, contract or otherwise).
"Tax  Returns"  means all reports,  estimates,  declarations  of estimated  tax,
information  statements  and  returns  relating  to, or  required to be filed in
connection  with,  any Taxes,  including  information  returns  or reports  with
respect to backup withholding and other payments to third parties.

Other Terms.  Other terms may be defined elsewhere in the text of this Agreement
and shall have the meaning indicated throughout this Agreement.

Other Definitional Provisions.
-----------------------------

                                       14
<PAGE>
         The words  "hereof,"  "herein"  and  "hereunder,"  and words of similar
import,  when used in this  Agreement,  shall refer to this Agreement as a whole
and not any particular provision of this Agreement.
         The terms defined in the singular shall have a comparable  meaning when
used in the plural, and vice versa.
         The terms  defined in the neuter or masculine  gender shall include the
feminine,  neuter and masculine  genders,  unless the context clearly  indicates
otherwise.
         For purposes of this  Agreement,  "ordinary  course of business"  shall
include,  without limitation  negotiating contract renewals consistent with past
practices.

                           (Signature Page to Follow)

                                       15
<PAGE>
         IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be
executed and delivered on the date first above written.

SELLER:                                    BUYER:

BENECORP BUSINESS SERVICES, INC.           THE RESOURCING SOLUTIONS GROUP, INC.

By:/s/ GARY MUSSELMAN                      By:/s/ GARY MUSSELMAN
   --------------------------------           ----------------------------------
     Gary Musselman, President                  Gary Musselman, President

                                       16
<PAGE>
                                 Exhibit 2.2 to
                          Securities Purchase Agreement

PROMISSORY NOTE

$300,000.00                                                    DECEMBER 30, 2004

FOR VALUE RECEIVED, the undersigned, PACEL CORP, INC ("Maker"), a Virginia
corporation, hereby promises to pay to the order of The Resourcing Solutions
Group, Inc, a Nevada company, the aggregate, principal sum of $300,000, together
with interest on the unpaid principal balance, in accordance with the schedule
attached hereto and incorporated herein.

1. The principal and interest indebtedness evidenced hereby shall be a payable
in accordance with Schedule 1 attached hereto and made a part hereof.

2. All payments on account of the indebtedness represented by this Note shall be
applied first to accrued and unpaid interest and the remainder to principal.
This Note may be prepaid by Maker at any time, in whole or in part, without
premium or penalty There shall be no default under paragraph 1(a) unless the
required amount is not received by the holder of this Note by the tenth day of
the month.

3. Payments shall be made to The Resourcing Solutions Group, Inc, care of Gary
Musselman, 10108 Industrial Drive, Pineville NC 28134, or such other address as
the holder of this Note may designate in writing.

4. All parties to this Note jointly and severally waive presentment for payment,
demand, protest, notice of protest and notice of dishonor

5. In the event of a default by Maker under this Note, the holder of this Note
shall have the following rights: (a) to enforce one or more remedies available
to it under law, equity or hereunder, and such action shall not operate to estop
or prevent it from pursuing any further remedy which it may have; (b) to declare
the entire unpaid balance due at any time; (c) to impose a late charge equal to
five percent (5%) of the unpaid amount if any payment to be made hereunder is
not received in full by the due date; and (d) to increase the rate of interest
applicable to the entire unpaid principal balance of this Note by an increment
of an additional five percent (5%) per annum, unless such increase exceeds the
maximum increase permitted by applicable law in such circumstances, in which
event said rate of interest shall be increased by that increment which is the
maximum increase permitted by law in such circumstances.

6. This Promissory Note shall automatically terminate and be cancelled upon the
occurrence of any of the following events: (i) failure of holder or its assigns
to pay each installment of the Loans as required by the terms of the Loans
described in Schedule 1 attached hereto, or a default under the terms of the
Loans; and (ii) a breach of the Stock Purchase Agreement (collectively referred
to as an "Event of Default"). Maker shall provide written notice of any such
Event of Default to holder, and this promissory Note shall terminate and be
cancelled as of the date of such notice. Maker shall have no further obligations
whatsoever under this Promissory Note after providing the notice described
herein.

<PAGE>
7. The acceptance by the holder of this Note of any partial payment made
hereunder after the due date of any installment under this Note shall not
establish a custom or waive any rights of said holder to enforce prompt payment
hereof. Demand, presentment for payment, protest, and notice of nonpayment and
protest are hereby waived by the undersigned.

8. By exercising or failing to exercise any of its rights, options or elections
hereunder, the holder of this Note shall not be deemed to have waived any breach
or default on the part of Maker or to have released Maker from any of its
obligations hereunder, unless such waiver or release is in writing and signed by
the holder of this Note. In addition, the waiver by the holder of this Note of
any breach hereof or default in payment of any indebtedness secured hereby shall
not be deemed to constitute a waiver of any succeeding breach or default.

9. All notices, demands, and other communications given hereunder shall be in
writing and shall be sent by overnight courier, to such address as the holder of
this Note or Maker shall have furnished the other in writing, and shall be
deemed to have been given at the time received.

10. All agreements, conditions, and provisions of this Note shall apply to and
bind the successors and assigns of all parties hereto. Every provision hereof is
intended to be severable. If any provision of this Note is determined by a court
of competent jurisdiction to be illegal or invalid for any reason whatsoever,
such illegality or invalidity shall not affect the balance of the provisions
hereof which shall remain binding and enforceable.

11. THIS NOTE SHALL BE GOVERNED BY AND CONSTRUED IN ACCORDANCE WITH THE INTERNAL
LAWS OF THE STATE OF NORTH CAROLINA. MAKER HEREBY IRREVOCABLY CONSENTS TO
JURISDICTION IN THE STATE OF NORTH CAROLINA AND VENUE IN THE COUNTY OF
MECKLENBERG FOR SUCH PURPOSES AND SERVICE OF PROCESS BY U.S. MAIL AND WAIVES ANY
AND ALL RIGHTS TO CONTEST SUCH JURISDICTION AND VENUE FOR THE PURPOSE OF
ENFORCING THIS NOTE AND ALL RELATED DOCUMENTS DELIVERED IN CONNECTION THEREWITH.

PACEL CORP.

/s/ GARY A. MUSSELMAN
-----------------------
Gary A. Musselman
Its: PresidentExhibit 10.3

                             NEW CORPORATE STRUCTURE

                Pacel Corp
                    |
                    |
                    |--------------TSRG
                    |               |
                    |               |-----------Asmara Services II & III
                    |               |
                    |               |-----------Asmara of Fl I, to IV
                    |               |
                    |               |-----------BeneCorp
                    |               |
                    |               |-----------Wood Stock Lumber Sales
                    |
                    |
                    |---------Asmara Benefits
                    |
                    |---------Asmara Services 1
                    |               |
                    |              NCS
                    |
                    |---------Piedmont HR

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