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                                                                   EXHIBIT 10.10

                           STRATEGIC TEAMING AGREEMENT

THIS Strategic Teaming Agreement (herein the "AGREEMENT") is made and entered
into as of the 19th day of September, 2000, by and between Advanced Thermal
Technologies, Inc., a Delaware, USA corporation, having a place of business at
3355 East La Palma Avenue, Anaheim California, USA (referred to as "ATT"), and
Helix Technology Corporation, a Delaware USA corporation, (referred to as
"Helix") having a place of business at Mansfield Corporate Center, Nine
Hampshire Street, Mansfield, Massachusetts 02048. ATT, designs, develops,
manufactures, sells and services temperature control system products and also
provides installation, maintenance, repair, overhaul and upgrade services in
support of such products (such products and services are referred to as
"Products" and "Services"); and

Helix is in the business to design, develop, manufacture, sell and service
vacuum pump systems, vacuum measurement systems (Helix's products), and Helix's
GOLDLink(SM) worldwide field performance data tracking and problem analysis
system (hereinafter referred to as "GOLDLink"); and

 ATT wishes to appoint Helix as its exclusive Sales and Service representative
to promote the sale of ATT's Products and Services in the jurisdiction(s)
identified in Exhibit A (referred to as the "Territory") for those Customer(s)
and provide Customer(s) product support and Service for ATT's Products (as
defined in Tables 1 & 2 of Exhibit A) and corresponding programs as listed in
Exhibit A hereto, and Helix wishes to accept such appointment upon the terms and
conditions hereinafter set forth; and

Helix and ATT wish to develop a GOLDLink capability for ATT's Products

NOW, THEREFORE, in consideration of the mutual agreements and covenants
hereinafter contained in this Agreement, ATT and Helix hereby agree as follows:

ARTICLE 1 - DEFINITIONS:

         "Competitive Products" with respect to ATT shall mean any temperature
         control system utilizing a compressor based refrigeration technology
         for application in the control of temperature in various locations
         within process chambers used for the manufacturing of semiconductor
         products. These process chamber locations are typically referred to as
         the (i) wafer holding pedestal(s), cathode(s) or platen(s), (ii)
         process chamber wall(s) or RF antenna(s), or (iii) process chamber
         dome(s) or cover(s) (the top of the process chamber(s)). "Competitive
         Products" with respect to Helix shall also mean the product(s) lines
         that are designed, manufactured, sold, distributed, or serviced by
         Helix as of the date of this Agreement.

         "Customer(s)" shall mean end-user, semiconductor manufacturer and
         semiconductor equipment manufacturers (OEM).

         "Effective Date" shall mean the date this Agreement becomes effective
         which shall be sixty-five days after execution by both parties for
         territories in North America, and the

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         date of execution by both parties for all other territories worldwide.

         "Gross Revenue" shall mean the commissionable revenue from a Sale less
         any duties, fees from extended warranty beyond ATT standard warranty,
         insurance, taxes, non-recurring engineering, transportation charges and
         other miscellaneous charges for materials sold to customers without
         mark-up.

         "Legal Requirement" shall mean any federal, state, local or foreign
         law, statute, standard, ordinance, code, order, rule, regulation,
         resolution, promulgation (including, without limitation, the U.S.
         Foreign Corrupt Practices Act), or any order, judgment or decree of any
         court, arbitrator, tribunal or governmental authority, or any license,
         franchise, permit or similar right granted under any of the foregoing,
         or any similar provision having the force and effect of law.

         "Purchase Order(s)" shall mean the contractual document issued by a
         Customer(s) to ATT for the sale of ATT Products to Customer.

         "Products": shall mean the Temperature Control Systems that are
         designed, manufactured, and sold by ATT. Products covered under this
         Agreement are those Products that are offered for sale by ATT to
         Customers at the time of execution of this Agreement, or subsequently
         added thereafter and listed in Tables 1 & 2 of Exhibit A.

         "Sale or Sales" shall mean the time of the acceptance of a Customer
         Purchase Order by ATT.

         "Service" shall mean the warranty and post-warranty repair to
         Customer's Products (or as may be further defined by the parties during
         the course of this Agreement).

ARTICLE 2. - APPOINTMENT OF SALES & CUSTOMER SUPPORT REPRESENTATIVE

Subject to the terms and conditions set forth in this Agreement, as of the
Effective Date and thereafter until this Agreement is terminated by either
party, ATT hereby appoints Helix as its exclusive Sales and Service
representative to promote the application, sale, delivery, installation, Service
and support of ATT Products (as are listed in Exhibit A) and to solicit actively
and diligently from Customers within the Territory (as defined in Exhibit A)
Purchase Orders for ATT Products and Services. It is understood that Original
Equipment Manufacturers (OEM) have the right to sell to end users. ATT and Helix
acknowledge that Exhibit A may be amended upon the written agreement of the
parties from time to time in accordance with the provisions of Article 10.4
hereof.

2.1 Helix hereby accepts said appointment upon the terms and conditions
hereinafter set forth and agrees to perform its responsibilities diligently and
in a thorough and professional manner. Helix shall conduct the business
contemplated by this Agreement with the highest degree of honesty and integrity
and shall comply strictly with all terms and conditions of this Agreement.

ARTICLE 3 - RESPONSIBILITIES OF HELIX

3.1. Market Development and Sales Promotion. Commencing upon the Effective

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Date, and thereafter until this Agreement is terminated, Helix shall use
reasonable efforts to actively market, promote and close sales of ATT Products
and Services in accordance with its appointment hereunder. Helix shall promptly
advise ATT of any request for proposal issued by Customers within the Territory
for the potential supply of ATT Products and Services and shall advise ATT of
Customers' prospective requirements for ATT Products and Services, including
pertinent specifications. Helix shall provide Customers with such appropriate
sales and technical information and general assistance as ATT may direct and
provide from time to time and shall supply ATT with information concerning
Customers within the Territory, their procurement programs and monthly
forecasts, and their methods of doing business, as may be reasonably required by
ATT in the pursuit of sales of ATT Products and Services. ATT and Helix shall
consult on a calendar quarterly basis (or more frequently depending upon
Customer requirements) to develop written marketing plan(s) for the marketing of
ATT Products and Services in the Territory. Helix shall use reasonable efforts
to comply with such marketing plan(s) in its marketing of ATT Products and
Services in the Territory.

3.2. Order Acceptance and Administration. Commencing upon the Effective Date and
thereafter until this Agreement is terminated, Helix shall solicit actively and
diligently from Customers, Purchase Orders for ATT Products and Services, at
prices and terms established and published by ATT, and shall promptly forward or
direct such Purchase Orders to ATT for acceptance. Helix agrees that it will
advise customers of ATT's right to reject Purchase Orders and shall not purport
to bind ATT prior to ATT's acceptance of such Purchase Orders. Purchase Orders
will not be deemed accepted until ATT's notice of acceptance is received by
Helix. If ATT does not accept a Purchase Order from a prospective Customer, ATT
shall promptly notify Helix that the Purchase Order has not been accepted. ATT
shall not unreasonably withhold acceptance of offers to purchase ATT Products
and Services marketed by Helix, provided, however, that the final decision of
acceptance or rejection of any Purchase Order shall be made by ATT in the
exercise of its sole discretion. At ATT's request, Helix shall assist ATT in (a)
obtaining any required export licenses, import licenses, customs clearances,
shipping instructions and other documents required by ATT in connection with
sales or shipments of ATT Products and Services to Customers in the Territory.
 ATT may from time to time request the support of Helix in clarifying issues
related to the collection of accounts receivable for Products and Services
hereunder, Helix will provide the requested support on a reasonable efforts
basis.

3.3. Technical Support. Commencing upon the Effective Date and thereafter until
this Agreement is terminated, Helix shall provide technical guidance and
assistance to ATT on matters pertaining to Customer programs within the
Territory by acting as an intermediary in supporting and conferring with
Customers in respect to the installation and support of ATT Products and
Services. Helix shall provide on-going liaison with Customers in order to advise
ATT of potential technical issues and recommend appropriate action. This effort
shall include, but not be limited to, defining and clarifying Customers'
technical problems and questions, transmitting such information to ATT with
recommended action, and evaluating and assessing ATT's responses to Customers.
In addition, Helix shall provide local customer training, installation support,
on-site repair of Product and will also maintain regional field support
inventories as consigned by ATT to Helix. In the event that warranty related
repairs (Service) are required, Exhibit A of this Agreement sets forth terms and
conditions associated therewith.

3.4. Administrative Support. Commencing upon the Effective Date and thereafter
until this Agreement is terminated, Helix shall provide general support services
to ATT personnel

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visiting in the Territory to the extent reasonably requested by ATT. This effort
shall include, but not be limited to, providing typing, clerical assistance and
office/desk space for ATT local marketing and support personnel in the
Territory, assisting ATT in preparing, publishing and distributing viewgraphs
and other presentation materials to be used by ATT personnel, providing meeting
facilities for Customer meetings, arranging for and coordinating meetings in the
Territory.

         3.4.1 In addition to Helix's personnel responsibility for developing
         the ATT business, it may be necessary for ATT to add marketing support
         personnel within key geographic markets where Helix has an established
         legal entity and infrastructure. Helix will make available reasonable
         office space for ATT personnel at Helix's offices and ATT would
         reimburse Helix for any direct expenses incurred. ATT may request that
         Helix hire individual(s) as Helix employees and solicit ATT for support
         in this effort and ATT would reimburse Helix for all costs associated
         with the hired individual(s) including but not limited to salaries,
         benefits, insurance and all related expenses. It is understood that ATT
         may establish legal entities within certain territories and upon the
         establishment of these entities those employees as discussed in this
         Section 3.4.1 may be hired into such ATT entities.

3.5 Reports: Helix shall provide a monthly forecast of anticipated sales by
model, and quantity for each region or large OEM covering the next three months.
Helix shall use reasonable efforts to extend this forecast to cover an
additional three-month period. These forecasts are intended for informational
purposes only for ATT manufacturing levels and are not intended to be precise
unit forecasts for manufacturing requirements. In addition to the forecast
reporting Helix will report, in a format mutually agreed upon, on Helix's
post-sale servicing of ATT Products, customer complaints, changes in Legal
Requirements, and, to Helix's knowledge the activities of competitors to ATT in
the territories including competitor's pricing, business strategies and
intellectual property infringements.

3.6. Conduct of Business.

         3.6.1 Conduct. During the term of this Agreement, Helix and ATT shall
         conduct their activities so as to comply in all material respects with
         all applicable Legal Requirements, noncompliance with which could
         materially adversely affect Helix's or ATT's business or condition.

         3.6.2 License to Operate. During the term of this Agreement, Helix
         shall preserve and maintain its existence, corporate or otherwise,
         rights, franchises and privileges in the jurisdiction of its
         organization, and qualify and remain qualified in each jurisdiction in
         the Territory in which such qualification is necessary in view of
         Helix's rights and obligations hereunder. Helix shall also preserve and
         maintain all material licenses and other rights owned or possessed by
         it and necessary to the performance of this Agreement.

         3.6.3 Change of Control. The parties will notify the other in writing
         immediately of any Change of Control (a "Change of Control").
         Notwithstanding any other rights either party may have under this
         Agreement, upon a Change of Control, the party receiving the notice
         may, in its discretion, renegotiate or terminate this Agreement in its
         entirety effective one hundred eighty (180) days following the date of
         notice. Change of control means (i) a direct or indirect sale or other
         transfer of all or substantially all of the assets of a party, (ii) an
         adoption of a plan of liquidation or dissolution by a party, (iii) the

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         acquisition by any "person" or "group" (other than BE Aerospace) of
         "beneficial ownership" (as such terms are defined in the Security
         Exchange Act of 1934) of more than Fifty percent (50%) of the voting
         stock of a party, or (iv) such time as a majority of the board of
         directors of a party are not directors currently on the board or their
         successors who are nominated or elected by the current board or their
         successors so nominated or elected.

         3.6.4 License. During the term of this Agreement, Helix shall have a
         limited license to use ATT's name and trademarks in any manner approved
         in writing by ATT. If ATT determines that it is advisable to enter
         Helix as a registered user of any of ATT's trademarks as a result of
         Helix's activities under this Agreement, ATT and Helix shall cooperate
         to do so at ATT's expense.

3.7. Compliance with the U.S. Foreign Corrupt Practices Act. Without limiting
the generality of Section 3.6, Helix and ATT hereby covenant and agree, on
behalf of itself and each of its subsidiaries and their respective employees
(for the purposes of this Section 3.7 collectively referred to as "the
parties"), as follows:

         3.7.1 In carrying out the responsibilities under this Agreement, or in
         connection with any other business transactions involving ATT, the
         parties shall not pay or agree to pay, offer to pay or promise to pay,
         directly or indirectly, any funds or anything of value to any public
         official in any jurisdiction within the Territory, or to any political
         party or official thereof or candidate for political office in any
         jurisdiction within the Territory, or to any person while knowing that
         all or any portion of said money or thing of value will be offered,
         given, or promised, directly or indirectly, to any foreign official,
         political party or official thereof, or foreign political candidate
         within the Territory, for the purpose of (i) influencing any official
         act or decision of such official, (ii) inducing a foreign official to
         do or omit to do any act in violation of the lawful duty of such
         official, or (iii) inducing such official to use his influence with a
         foreign government or instrumentality thereof to affect or influence
         any act or decision of such government or instrumentality in order to
         assist Helix or ATT in obtaining or retaining business for or with, or
         directing business to, any person. No owner, representative, officer,
         director, or employee of Helix or ATT is or will become a foreign
         official within the Territory during the term of this Agreement without
         the express prior written consent of the other party. For purposes of
         this Section 3.7, (i) "foreign official" means any officer or employee
         of a foreign government or any department, agency or instrumentality
         thereof or of any political party, or any person acting in an official
         capacity for or on behalf of such government or department, agency,
         instrumentality or political party and (ii) officials of
         government-owned corporations are to be considered "foreign officials".

         3.7.2 If Helix directly or indirectly offers, pays, promises, gives or
         authorizes payment of any money or anything of value to any government
         or public official, any political party or official thereof or
         candidate for political office in any jurisdiction within the
         Territory, or to any person while knowing that all or any portion of
         such money or thing of value will be offered, given or promised,
         directly or indirectly, to any foreign official, foreign political
         party, or party official or candidate for foreign political office, for
         the purposes enumerated in Section 3.7.1 this Agreement may be
         terminated by ATT as provided in Article 9.3 and , (i) Helix will
         surrender any claim for payment under this Agreement which arose on or
         after the first date on which such prohibited transaction occurs

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         ("Violation Date") and (ii) Helix will refund to ATT any payments
         received by Helix under this Agreement on or after the Violation Date.

         3.7.3 Helix shall provide each of its employees and agents in the
         Territory with a copy of ATT's Foreign Corrupt Practices Act Compliance
         Memorandum, a copy of which is attached hereto as Exhibit B.

         3.7.4 The parties agree to certify as to their compliance with this
         Section 3.7 upon request from the other party from time to time during
         the term of this Agreement.

3.8 Helix's Costs and Expenses. Except as otherwise provided in this Agreement,
Helix will be solely responsible for its costs and expenses incurred in
connection with the representation of ATT Products and Services. Any claim for
reimbursement of expenses for which ATT has specifically assumed responsibility
in advance must be accompanied by a detailed itemization of expenses claimed and
a copy of ATT's written assumption of responsibility for the expenditure. ATT
will make all payments under this Agreement only in U.S. dollars. All expenses
incurred by Helix in the performance of its obligations under this Agreement
shall be recorded fully and accurately in Helix's books and records,.

3.9. Competitive Activities. During the term of this Agreement and for a period
of twenty four (24) months from the date of any termination or expiration of
this agreement neither party, hereto shall prepare to engage or engage, directly
or indirectly, in the manufacture or distribution of any products or the
provision of any services, including but not limited to consulting services,
competitive with the products and services of the other party. Upon ATT's
request, Helix shall supply to ATT a list of all product lines marketed by
Helix. It is understood that in the event of termination or expiration of this
agreement, nothing in this agreement will prohibit ATT from selling and
servicing ATT Products . .

         3.9.1 GOLDLink: Notwithstanding anything elsewhere herein to the
         contrary, Helix shall have the right, at Helix's sole discretion,
         during the term of this Agreement and at any time thereafter to engage
         Helix's GOLDLink with any third party or third party's products
         regardless of the competitive nature to ATT of such party or party's
         products.

         3.9.2 Mergers and Acquisitions: In the event that a party is acquired
         by a third party who's product portfolio includes Competitive
         Product(s) the party being acquired will notify the other party and the
         parties will immediately meet to determine if an acceptable business
         plan can be developed for the ATT temperature control systems business.
         In the event that a mutually acceptable plan cannot be constructed the
         party being notified will have the right to terminate the agreement
         with up to one hundred eighty (180) days notice as such terminating
         party determines and without compensation for investments made by the
         notifying party. In the event that a party to the Agreement acquires or
         merges with a business whose product portfolio contains "Competitive
         Products" the acquiring party will take immediate action to divest
         itself of the "Competitive Products".

3.10. Authority and Representatives. Helix does not have, nor will it hold
itself out as having, any right, power, or authority to create any contract or
obligation, either express or implied, on behalf of, in the name of, or binding
upon ATT, unless ATT consents to be bound in writing. Helix shall have the right
to appoint third party representatives , mutually agreed upon by the parties and
who shall be engaged at Helix's own risk and expense, and subject to Helix's

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supervision, and who shall not have any claim against ATT for compensation or
reimbursement.

ARTICLE 4 - OBLIGATIONS OF ATT.

4.1 ATT Supply and Commission Obligations. Within thirty (30) days following the
date hereof, and from time to time as necessary thereafter, ATT will deliver to
Helix, without charge, (i) available sales promotional material, literature,
brochures and printed catalogs in reasonable quantities to further the sale of
ATT Products and Services by Helix hereunder, and (ii) copies of correspondence,
sales documents, sales leads and other information in ATT's possession
pertaining to actual and prospective customers hereunder. Subject to Helix's
compliance with the provisions of this Agreement and subject to ATT's acceptance
of a Customer Purchase Order hereunder, ATT will pay to Helix the commissions in
accordance with Section 6.1 and Exhibit A of this Agreement.

4.2. Modification, Etc. During the term of this Agreement, ATT reserves the
right, with sixty (60) days notice to Helix, (i) to establish or to change at
any time prices and terms of sale of ATT Products and Services and (ii) to
modify, alter, improve, change or discontinue any or all ATT Products and
Services, however, ATT shall continue to provide parts, and technical and
service support for discontinued or modified products to Helix in accordance
with ATT's obsolescence policy or as required by law or statute whichever is
longer

4.3 Insurance: Without limiting or qualifying either parties liabilities,
obligations or indemnities otherwise assumed pursuant to this Agreement, each
party shall maintain, at its sole expense commercial liability insurance with
limits of liability not less than $1,000,000 per occurrence and umbrella
liability coverage of not less than $5,000,000. Insurance coverage shall include
liability coverage for bodily injury or property damage. The above insurance
policies shall name the other party as additional insured.

ARTICLE 5 - GOVERNMENT APPROVALS.

5.1. U.S. Approvals. If, by virtue of this Agreement, ATT is required to obtain
export licenses from, or otherwise comply with, any regulations of the United
States Government, ATT shall act promptly to satisfy such requirements. If ATT
is unable to obtain such approvals, ATT will be excused from its obligations
hereunder to the extent such obligations cannot be performed without such
approvals.

5.2. Other Approvals. If any approval with respect to this Agreement, or the
registration of Helix, is required, initially or at any time during the term of
this Agreement, in order to give this Agreement or any Customer Purchase Order
legal effect in any jurisdiction within the Territory, or with respect to
exchange regulations or requirements so as to assure the right of remittance
abroad of sums due to ATT, Helix shall, at ATT's expense, promptly take whatever
steps may be necessary to obtain such approvals and registrations or to assist
ATT in obtaining such approvals and registrations.

ARTICLE 6 - COMMISSIONS AND PAYMENT.

6.1. Commissions. Subject to the provisions of Section 4.2 above, if ATT
Products and Services are sold during the term of this Agreement then Helix
shall receive a commission calculated as the percentage or amount set forth as
in Exhibit A hereto of the Gross

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Revenue actually received by ATT from such sale. Notwithstanding the foregoing,
Helix is not entitled to and shall not receive any commission in respect of any
Gross Revenue attributable to non-recurring charges for the development of, or
engineering for, any ATT Products and Services, evaluation units and consigned
units unless subsequently purchased, freight, duty and other miscellaneous
charges that are passed through to the customer without markup.

         6.1.1 Commission Payments. Commencing on the Effective Date commissions
         shall accrue, but shall not be due and payable to Helix until such time
         as ATT shall have received the Gross Revenue in connection with the
         Sale. Commission payments owed Helix under Section 6.1 shall be made in
         U.S. currency to Helix by check mailed to the address set forth in
         Section 10.4 of this Agreement. ATT shall use reasonable efforts to
         make commission payments to Helix on or before the fifteenth of each
         month for commissions due for the prior calendar month. In any case
         commission payments will accrue to Helix's account not later than
         thirty (30) days after date of shipment or date of invoice, whichever
         is the later.

         6.1.2 Records and Reports. ATT shall provide to Helix with all
         commission payments a schedule of the payments including Customer
         Purchase Order number, Product name or Service, serial number, sell
         price, commission payment, date of Sale, date of shipment, and any
         other general accounting information required by Helix.

         6.1.3 Disputes. In the case of dispute by the parties regarding
         commission payment(s) or otherwise, the parties agree to submit any
         dispute as a notice in writing to the other party as provided herein.
         The receiving party shall respond in writing within ten (10) working
         days. If the dispute is not resolved within thirty (30) days from the
         date of notice the disputing party and receiving party agree to
         arbitration in accordance with the CPR Arbitration Rules in the
         Commonwealth of Massachusetts, and judgement upon the award rendered
         may be entered any court having jurisdiction hereof. The cost of the
         arbitration shall be borne by the party ruled against by the
         arbitrator.

         6.1.4 Adjustments: Commissions payable pursuant to this Section 6.1.1
         shall be subject to adjustment to reflect cancellations or returns of
         ATT Products and Services.

         6.1.5 Post Warranty Service: Helix shall have the right to enter into
         direct contractual agreements with Customers to provide post warranty
         repair and service of Products. Payments for Post Warranty repair and
         service shall made directly to Helix by the Customer and shall be
         retained in full by Helix. ATT shall provide parts and materials to
         Helix as Helix requires at a price [*] than the current list price and
         shall deliver parts and material to Helix in a prompt and timely
         manner.

ARTICLE 7 - REPRESENTATIONS AND WARRANTIES.

The parties hereby represent and warrant as follows:

7.1. Corporate Matters: Helix.

         7.1.1. Organization, Power and Standing. Helix is a legal entity duly
         organized and validly existing under the laws of its jurisdiction of
         organization and has all requisite power and authority to execute,
         deliver and perform this Agreement and to

[*] - CERTAIN INFORMATION ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY
WITH THE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.

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         consummate the transactions contemplated hereby.

         7.1.2. Authorization and Enforceability. This Agreement has been duly
         authorized, executed and delivered by a duly authorized officer of
         Helix, constitutes the legal, valid and binding obligation of Helix and
         is enforceable against Helix in accordance with its terms, except to
         the extent such enforceability may be limited by bankruptcy,
         reorganization, insolvency or similar laws of general applicability
         governing the enforcement of the rights of creditors or by the general
         principles of equity (regardless of whether considered in a proceeding
         at law or in equity).

         7.1.3. Compliance with Certain Instruments. Neither the execution,
         delivery and performance of this Agreement by Helix nor the
         consummation by Helix of the transactions contemplated hereby will
         violate or conflict with or constitute a default under any term of any
         organizational document of Helix, or any other agreement or instrument,
         or any permit, concession, franchise, license, judgment, order, decree,
         statute, law, ordinance, rule, or regulation applicable to Helix or the
         transactions contemplated by this Agreement.

7.2. Corporate Matters: ATT.

         7.2.1. Organization, Power and Standing. ATT is a legal entity duly
         organized and validly existing under the laws of its jurisdiction of
         organization and has all requisite power and authority to execute,
         deliver and perform this Agreement and to consummate the transactions
         contemplated hereby.

         7.2.2. Authorization and Enforceability. This Agreement has been duly
         authorized, executed and delivered by a duly authorized officer of ATT,
         constitutes the legal, valid and binding obligation of ATT and is
         enforceable against ATT in accordance with its terms, except to the
         extent such enforceability may be limited by bankruptcy,
         reorganization, insolvency or similar laws of general applicability
         governing the enforcement of the rights of creditors or by the general
         principles of equity (regardless of whether considered in a proceeding
         at law or in equity).

         7.2.3. Compliance with Certain Instruments. Neither the execution,
         delivery and performance of this Agreement by ATT nor the consummation
         by ATT of the transactions contemplated hereby will violate or conflict
         with or constitute a default under any term of any organizational
         document of ATT, or any other agreement or instrument, or any permit,
         concession, franchise, license, judgment, order, decree, statute, law,
         ordinance, rule, or regulation applicable to ATT or the transactions
         contemplated by this Agreement.

7.3. Character of Operations and Compliance with Laws.

         7.3.1. Compliance Generally. Neither the execution and delivery of this
         Agreement by either party nor the consummation by the parties of any
         transactions contemplated hereby does or will violate or give rise to
         any violation or default under any Legal Requirement. Helix and ATT are
         not in default under any Legal Requirement as of the date hereof.

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         7.3.2 No Bribes, Illegal Payments, Etc. Without limiting the generality
         of Section 7.3.1, neither Helix nor any of its directors, officers,
         employees or agents, has directly or indirectly given or agreed to give
         any gift, contribution, payment or similar benefit to any supplier,
         customer, governmental employee or other person who was, is or may be
         in a position to help or hinder Helix or ATT in connection with any
         actual or proposed transaction contemplated by this Agreement (a) which
         could subject ATT to any damage or penalty in any civil, criminal or
         governmental litigation or proceeding, or (b) the non-continuation of
         which in the future could result in a material adverse effect on the
         viability of the transactions contemplated by this Agreement or (c)
         which has resulted or could result, individually or in the aggregate,
         in any material adverse effect on the viability of the transactions
         contemplated by this Agreement.

         7.3.3. Litigation. There is no litigation, at law or in equity, or any
         proceeding before or investigation by any foreign, federal, state or
         municipal board or other governmental or administrative agency or any
         arbitrator, filed (or to the best of either party's knowledge,
         threatened or any reasonable factual basis therefor) which seeks
         rescission of, seeks to enjoin the consummation of, or which questions
         the validity of, this Agreement or any of the transactions contemplated
         hereby. No judgment, decree or order of any foreign, federal, state or
         municipal court, board or other governmental or administrative agency
         or any arbitrator has been issued against Helix or ATT or (to the best
         of either party's knowledge) any person other than Helix or ATT which
         could have any material adverse effect on the transactions contemplated
         by this Agreement.

ARTICLE 8 - CONFIDENTIALITY.

8.1. Confidential Information. In performance of this Agreement or in
contemplation hereof, including but not limited to Helix's offering for sale,
and or Sale of the Products and Services prior to the Effective Date, Helix, its
affiliates and their respective employees and agents have had, and continue to
have during the term of this Agreement, access to and receipt of ATT's, and its
predecessor, private and/or confidential information, including but not limited
to proprietary details and disclosures concerning the Products and Services
assigned to, owned or controlled by ATT (herein collectively referred to as "
Proprietary Information"). All Proprietary Information so acquired by Helix, its
affiliates and their respective employees and agents shall be and shall remain
the exclusive property of ATT, and Helix shall keep, and shall instruct its
affiliates and their respective employees and agents to keep, any and all such
Proprietary Information and data confidential and shall not copy, publish or
disclose it to others, or authorize its affiliates or their respective employees
or agents or anyone else to copy, publish or disclose it to others, without
ATT's written approval; provided, however, that the provisions of this Section
8.1 shall not prohibit Helix from disclosing non-privileged/confidential
information concerning the Products and Services to a Customer as contemplated
hereby. Helix shall return all media embodying Proprietary Information and data,
shipping charges prepaid, to ATT upon ATT's request in the event of the
termination or expiration of this Agreement. The parties agree to execute a
bi-lateral Non-Disclosure Agreement as Exhibit C to this Agreement.

8.2. Exceptions. The foregoing obligations of confidentiality shall not apply
with respect to Proprietary Information to the extent that Helix can document
that such information (a) is within the public domain through no fault of Helix;
(b) is available to Helix from third parties (parties other than Helix and ATT)
who in making such disclosure breached no confidentiality

                                       10
<PAGE>   11

relationship; (c) is disclosed by ATT on an unrestricted basis to other persons
not party to this Agreement; or (d) is approved for release by written
authorization of ATT.

ARTICLE 9 - DURATION AND TERMINATION.

9.1 Duration. This Agreement shall be effective upon the Effective Date and
unless sooner terminated in accordance with the provisions herein, shall remain
in effect for a period of three (3) years from the date hereof, and shall
automatically renew for additional one year period(s) unless a written notice is
issued by either party one-hundred-eighty (180) days prior to the annual
expiration date. This Agreement may not be terminated by either party prior to
the first anniversary of the date of execution except by mutual agreement.
Either party may terminate this Agreement in its entirety for convenience after
the initial twelve (12) month period with one-hundred-eighty (180) days prior
written notice. This Agreement may also be terminated as provided in Article
9.3. In the event that either party elects to terminate this Agreement as
provided for above, the parties hereto agree to use their reasonable efforts to
maintain the existing business levels and customer relationships during any
transition period.

9.2. Rights and Obligations Upon Termination. Helix shall be entitled to receive
commissions for Sales of ATT Products and Services prior to the effective date
of the Agreement's termination, where such Products or Services are delivered or
performed after the effective date of the Agreement's termination.

         9.2.1 Upon the effective date of any termination of this Agreement,
         Helix will immediately cease using any of ATT's names or trademarks
         Helix previously had the right to use pursuant to this Agreement and
         shall promptly return to ATT, at ATT's request, any price lists,
         quotations, files of customer communications related to the ATT
         business that have been retracted of all Helix confidential or
         proprietary information, specifications, technical or Proprietary
         Information furnished by ATT to Helix and all copies thereof.

         9.2.2 The rights and obligations of the parties under Sections 3.9,
         3.9.1, 3.9.2, 6, 7, 8, 9.2, 9.2.4, 10.2, 10.5, 10,9, 10.10, and 10.11
         of this Agreement shall survive expiration and/or termination of this
         Agreement.

         9.2.3 Neither party shall be liable to the other for damages of any
         kind or character whatsoever on account of any expiration or
         termination of this Agreement, whether such damages may arise from the
         loss of prospective profits, or compensation on sales or expenses
         incurred, or investments made in connection with the establishment,
         development or maintenance of ATT's or Helix's business, or from any
         other cause, claim or consideration whatsoever.

         9.2.4 Compensation for Investments upon Termination: Upon termination
         by either party, other than under Article 9.3 (subparagraphs a and d),
         the parties will meet and review the investments made in inventory,
         test equipment, and other material goods for the purposes of fulfilling
         obligations arising from this agreement. Capital improvements to
         facilities will be excluded. The current value of these investments
         will be determined and a mutually agreeable plan ,involving the
         purchase by the notifying party or the breaching party in the case of
         Article 9.3(b) of the investments, will be developed and

                                       11
<PAGE>   12

         executed for the purpose of compensating the party being notified for
         the costs of relevant investments. The acquired investments and all
         title and interest therein will be transferred to the acquiring party
         in an expeditious fashion. Both parties shall use commercially
         reasonable efforts to reach agreement within one-hundred-twenty (120)
         days from the date notice of termination is sent. In the event that the
         parties cannot agree, settlement will be decided in accordance with
         Article 6.1.3 of this agreement.

9.3 Other Termination: This Agreement may be terminated in its entirety by a
party upon immediatenotice in the case of clauses (a) and (b), upon one hundred
eighty (180) days notice in the case of clause (c) and up to one hundred eighty
(180) days notice in case of clause (d) upon the occurrence of any of the
following:

         a) If the other ceases to do business, or otherwise terminates business
            operations, or

         b) If the other materially breaches any material provision of this
            Agreement and fails to cure such breach within sixty (60) days,
            unless stated otherwise herein, or immediately in the case of a
            breach of the terms of Exhibit C, or

         c) Change of Control as defined in Article 3.6.3 herein.

         d) The conditions described in Articles 3.7.2 or 3.9.2 herein

ARTICLE10 - MISCELLANEOUS.

10.1. Independent Contractor. Helix and any entity or representative authorized
to act on Helix's behalf shall at all times act as and be an independent
contractor, and shall not (a) have any right or authority to make any
representation or warranty on behalf of ATT, (b) in any manner assume or create
any obligation or responsibility, express or implied, on behalf of or in the
name of ATT, (c) act for or bind ATT in any respect whatsoever, or (d) receive
any payments from Customers on behalf of ATT, other than as expressly provided
for in this Agreement or as otherwise expressly provided in a separate written
authorization from ATT during the term of this Agreement. Helix and its
representatives are not agents, employees or legal representatives of ATT. ATT
and any entity or representative authorized to act on ATT's behalf shall at all
times act as and be an independent contractor, and shall not make any
representation or warranty on the behalf of Helix in any manner. ATT and it
employees and representatives are not legal representatives of Helix.

10.2. Indemnification. Each party hereto (each an "Indemnifying Party") agrees
to indemnify and hold harmless the other party, its affiliates and their
respective employees and agents (each an "Indemnified Party") with respect to
any claim, suit or other proceeding asserted or instituted against an
Indemnified Party arising out of or related to any actions taken by such
Indemnifying Party involving any Legal Requirement, product liability actions of
the party, the errors and omissions of the party, intellectual property
infringements of the party, the gross negligence acts of the party, or in
violation of the provisions of this Agreement. Such Indemnifying Party shall
assume the defense of any suit or proceeding brought against an Indemnified
Party by a third party to the extent based upon a claim arising in connection
with the actions of such Indemnifying Party, that are not authorized by the
provisions of this Agreement provided, however, that (a) such Indemnified Party
gives such Indemnifying Party prompt notice in writing of any such claim or
suit; and (b) such Indemnified Party provides such Indemnifying Party
information, assistance and authority to enable such Indemnifying Party to
defend such suit. Such Indemnifying Party shall have sole control of such
defense, but upon the request of an Indemnified Party, such Indemnifying Party
shall permit such Indemnified

                                       12
<PAGE>   13

Party to participate in the defense of such claim or suit with counsel of such
Indemnified Party's choosing. In any such suit, such Indemnifying Party shall
indemnify such Indemnified Party against any money damages and costs awarded or
incurred in respect of any claims concerning the matters set forth above.

10. 3. Force Majeure. Neither party shall be liable for any nonperformance or
delay in performance, to the extent that such nonperformance or delay in
performance is caused by circumstances beyond the reasonable control of the
party affected, including, without limitation, natural disaster, intervention by
any governmental authority, labor strikes or shortages, or inability to secure
transportation facilities.

10. 4. Notices. All notices and other communications that are required to be or
may be given under this Agreement shall be deemed to have been duly given if
personally delivered or if sent by mail, facsimile, or email to the parties as
follows:

         If to ATT, addressed to:

                  Advanced Thermal Technologies, Inc.
                  3355 East La Palma Avenue,
                  Anaheim, Ca. 92806 USA
                  Attn:  Bruce Thayer,  President
                  Telephone No: (714) 688-4266
                  Telefax No:   (714) 688-4163

         If notice to Helix, addressed to:

                  Helix Technology Corporation
                  Mansfield Corporate Center
                  Nine Hampshire Street
                  Mansfield, Massachusetts. 02048
                  Attn:  Charles G. Chappell, Director of Contracts
                  Telephone No: (508) 337- 5644
                  Telefax No: (508) 337-5646

         If payments to Helix:
                  Helix Technology Corporation
                  Mansfield Corporate Center
                  Nine Hampshire Street
                  Mansfield, MA 02048
                  Attn: Accounts Receivable

         Payments and Statements delivered to Helix under Section 6 shall be
addressed as above, or to such other address as Helix shall furnish to ATT by
notice given in accordance with this Section 10.4. Unless otherwise specified
herein, such notices or other communications shall be deemed received (a) on the
date delivered, if delivered personally; or (b) one (1) business day after being
sent, if sent by facsimile.

10. 5. Waivers. No course of dealing between the parties hereto, including,
without limitation, any delay or omission in exercising any right hereunder,
shall operate as a waiver of any of

                                       13
<PAGE>   14

the rights of either party hereunder. A waiver on any one occasion shall not be
construed as a bar to or waiver of any right or remedy on any future occasion.

10. 6. Entire Agreement and Exhibit. This Agreement, including Exhibits A, B and
C attached hereto, constitute a fully integrated agreement between the parties,
their agents, employees and predecessors and assigns, and contains the complete
statement of all the arrangements, understandings and agreements between the
parties with respect to the subject matter hereof and supersedes all existing
agreements and understandings, oral, implied or written, between them. No change
may be made to this Agreement, except in a writing signed by an authorized
officer of each party. In the event that this Agreement is translated into
another language, any conflict between the terms of the English language version
of this Agreement and any foreign language version of this Agreement shall be
resolved such that the provisions of the English language version shall control.

10. 7. Binding Effect and Assignment. This Agreement shall inure to the benefit
of, and shall be binding upon, the parties and their respective heirs, legal
representatives, successors and assigns.. This Agreement is not assignable or
transferable, either in whole or in part, without the prior written consent of
the other party, and if any such assignment is made without such consent, this
Agreement shall be deemed to have been terminated upon such assignment.

10. 8. Headings and Counterparts. The headings contained in this Agreement are
solely for convenience of reference and shall not affect its interpretation.
This Agreement may be executed in counterparts, each of which, when executed,
shall be deemed to be an original and all of which together shall be deemed to
be one and the same instrument.

10.9. Severability. If any term, provision, covenant or restriction of this
Agreement is held by a court of competent jurisdiction to be invalid, void or
unenforceable, the remainder of the terms, provisions, covenants and
restrictions of this Agreement shall remain in full force and effect and shall
in no way be affected, impaired or invalidated, and each such term, provision,
covenant, or restriction that is held unenforceable shall be construed by
limiting it so as to be valid and enforceable to the maximum extent permitted by
law.

10.10. Governing Law. The validity, performance and enforcement of this
Agreement shall be governed by and construed in accordance with the laws (other
than the conflict of laws rules) of the Commonwealth of Massachusetts.

10.11. Limitation of Liability. IN NO EVENT SHALL EITHER PARTY, IT'S DIVISIONS
AND SUBSIDIARIES BE LIABLE TO THE OTHER OR ANY THIRD PARTY FOR SPECIAL,
EXEMPLARY, INDIRECT, CONSEQUENTIAL OR INCIDENTAL DAMAGES ARISING UNDER CONTRACT,
TORT (INCLUDING NEGLIGENCE), STRICT LIABILITY, WARRANTY OR ANY OTHER THEORY OF
LIABILITY.

10.12. Further Assurances. At any time and from time to time, each party hereto,
without further consideration, shall cooperate, take such further action and
execute and deliver such further instruments and documents as may be reasonably
requested by the other party in order to carry out the provisions and purposes
of this Agreement.

10.13. Advertising and Press Releases. The parties will not, without prior
written approval of the other party, issue any press releases, advertising,
publicity, public statements, or in

                                       14
<PAGE>   15

any way engage in any other form of public disclosure relating to this
Agreement, the relationship between the parties, or Product and Service
advertising media unless such disclosure is required by law. The parties agree
to cooperate in the joint development and publication of any and all Product and
Service advertising.

10.14 New Activities. In the event that ATT and Helix identify the opportunity
to develop new Products, and intend to enter into a joint development activity
which shall create a new design of Products, the Parties agree to discuss the
proprietary nature of such opportunity and if they agree to enter into such
joint agreement activity, they shall execute a separate agreement which shall
define ownership and use of intellectual property.

IN WITNESS WHEREOF, the parties hereto, by the signature below of their
authorized representatives, agree to be bound by the provisions of this
Agreement.

Advanced Thermal Technologies, Inc.              Helix Technology Corporation

By: /s/ Bruce Thayer                             By: /s/ Charles Chappell
   --------------------------                       ----------------------
  Name:  Bruce Thayer                               Charles G. Chappell
  Title: President                                  Director, Contracts
  Date:                                             Date:

                                       15
<PAGE>   16

                                    EXHIBIT A

                           AUTHORIZED MARKET SEGMENTS

This Agreement authorizes Helix to:

         1. Sell ATT products to Customers in the semiconductor manufacturing
            market and semiconductor manufacturing equipment market as provided
            herein

         2. Territories:

                             OEM Sales:                         Worldwide
                             End User Sales:                    Worldwide
                             Service & Support:                 Worldwide

                               COMMISSION SCHEDULE

Jurisdiction     Specific Customers               Commission/Compensation

    USA &         Sales to Original          -  [*]
International     Equipment Manufacturer
                  (OEM)

    USA &         Sales to End Users          - [*]
International

Basis of Commission: Commission percentage levels defined above are based upon
ATT offering a [*] from Customer installation and not to exceed [*] from date of
shipment to the Customer(s). The parties shall agree on a case by case basis on
the compensation to be paid Helix for any warranty to a Customer exceeding the
above time element.

[*] - CERTAIN INFORMATION ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY
WITH THE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.

                                    Ex. A - 1

<PAGE>   17

                                     TABLE 1

<TABLE>
<CAPTION>
TCU MODEL/PART NUMBERING ASSIGNMENTS
[*]

-----------------------------------------------------------------------------------------------------------------------------
  MODEL      FLUID        MODEL NUMBER                              DESCRIPTION                           ATT PART NUMBER
-----------------------------------------------------------------------------------------------------------------------------
<S>       <C>
[*]

</TABLE>

                                     TABLE 2
        ATT PRODUCTS LISTING: TEMPERATURE CONTROL SYSTEMS FOR SALE TO END
                      USERS AND OTHER NEW OEM APPLICATIONS

<TABLE>
<CAPTION>
-----------------------------------------------------------------------------------------------------------------------------
  MODEL      FLUID        MODEL NUMBER                              DESCRIPTION                           ATT PART NUMBER
-----------------------------------------------------------------------------------------------------------------------------
<S>       <C>
[*]

</TABLE>

                                    Ex. A - 2

[*] = CERTAIN INFORMATION ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY
          WITH THE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH
          RESPECT TO THE OMITTED PORTIONS.

<PAGE>   18

                         Exhibit A NOTES AND CONDITIONS:

1.       For the purpose of this Agreement, commissions are expressed as a
         percentage of the Gross Revenue. Excluded from commission consideration
         are:

   -     Consigned units unless subsequently purchased.

   -     Evaluation Units

2. Tracking and paying of commissions will be the responsibility of ATT and will
be made in accordance with this Agreement.

3. Helix is required to have sufficient service representatives trained and
certified by ATT to provide effective global customer support. The parties shall
agree on the number of Helix trained and certified service representatives. ATT
will provide reasonable levels of training at no cost to Helix in its Anaheim,
CA facility.

4. ATT and Helix will work diligently to grow market share in OEM and End User
markets.

5 Field Support Inventory: ATT will provide, at their expense, backup
field support systems to be used by Helix in the event of system failure that
cannot be expeditiously repaired on-site. This field support inventory will be
in addition to the training of Helix personnel as provided herein. ATT and Helix
will determine the number of allocated units and the associated locations.

6 It is understood that warranty repair labor will be provided by Helix. The
cost associated with this labor is included in the sales commission as set forth
above. All warranty repair parts shall be provided by ATT, at no charge to
Helix. In the event of warranty support service, Helix shall provide ATT with a
status report on each individual repair. This report shall include, but not be
limited to, the specific failure, the repair performed and the parts used to
facilitate the repair. In certain circumstances, ATT may request the return of
failed parts to perform its own failure analysis. Special Tooling, equipment and
documented work instructions required for warranty repair shall be supplied to
Helix by ATT.

     6.1 Extraordinary Repair: In the case of extraordinary warranty repair and
     service activity by Helix or the case of Product recall by ATT, then ATT
     and Helix shall mutually agree upon an amount to be paid Helix for all
     related direct and indirect expenses incurred by Helix in support of
     extraordinary repair and service.

     6.2 Installed Base Service Payment: ATT shall pay a fee to be agreed upon
     by the parties for Helix's performance of Product Services and repair for
     Product(s) sales prior to the Effective Date of this Agreement. The parties
     shall agree within sixty (60) days after the Effective Date of this
     Agreement on the amount of payment due Helix.

                                    Ex. A - 2

<PAGE>   19

                                    EXHIBIT B

                            ATT COMPLIANCE MEMORANDUM

                        THE FOREIGN CORRUPT PRACTICES ACT

         ATT employs an extensive network of sales representatives and other
employees throughout the world who come into daily contact with officials of
foreign governments. Relationships with these officials, while essential to the
conduct of the Company's business, raise the possibility of demands from such
officials for payments or other compensation in connection with decisions or
actions within their control that affect the Company.

         Each employee of the Company must become familiar with the laws of the
United States that regulate interactions with foreign officials. To that end,
you are being provided with this guide to the requirements of the Foreign
Corrupt Practices Act (the "FCPA"), which is the main statute governing
interactions between American business people and foreign governments. The
Company urges you to read this guide and retain it for future reference. The
FCPA is a criminal statute and provides for severe CRIMINAL penalties, as
outlined below.

         IF AT ANY TIME YOU HAVE QUESTIONS CONCERNING THE APPROPRIATE COURSE OF
CONDUCT IN A PARTICULAR SITUATION INVOLVING A FOREIGN OFFICIAL OR THE PROPRIETY
OF ANY REQUEST, CONTACT EDMUND JEFFREY MORIARTY, THE COMPANY'S GENERAL COUNSEL,
AT (561) 791-5000, EXT. 1408.

                              PROHIBITED ACTIVITIES

ANTI-BRIBERY PROVISIONS: THE FCPA MAKES IT UNLAWFUL FOR AN AMERICAN CORPORATION
OR ITS EMPLOYEES , AGENTS OR REPRESENTATIVES, DIRECTLY OR INDIRECTLY, TO PAY OR
TO OFFER TO PAY OR TO AUTHORIZE PAYMENT OF ANYTHING OF VALUE TO ANY FOREIGN
OFFICIAL, FOREIGN POLITICAL PARTY OR FOREIGN POLITICAL PARTY OFFICIAL FOR THE
PURPOSE OF RETAINING OR OBTAINING BUSINESS.

ACCOUNTING PROVISIONS: The FCPA requires the Company to keep reasonably detailed
accounting records that accurately and fairly reflect the transactions and
dispositions of assets of the Company.

                                   Key Points:

         -While the anti-bribery provisions of the FCPA extend only to officials
         of foreign governments, foreign political parties and foreign political
         party officials, you may violate the FCPA if you make a payment to a
         private party and you know, believe or are aware that the private party
         intends to turn over all or a portion of that payment to a foreign
         official. Hiding one's head in the sand is not an option.

                                    Ex. B - 1

<PAGE>   20

         -Although the typical circumstance covered by the FCPA is the awarding
         of government contracts, the FCPA is not limited to such matters. The
         key is whether a payment or offer is made to a foreign official, not
         whether the transaction is with the foreign government. For purposes of
         compliance with the FCPA, officials of government-owned corporations
         are to be considered "foreign officials" (many airlines are wholly or
         partly government-owned corporations).

         -Failure to accurately inform the appropriate officials of the Company
         as to the nature of transactions entered into by you, including any
         payments made, can expose the Company to liability under the FCPA
         independent of any violation of the anti-bribery provisions. It is
         imperative that accurate and detailed record-keeping be maintained and
         provided to the appropriate Company officials.

                                   EXEMPTIONS

ROUTINE GOVERNMENTAL ACTIONS: The FCPA exempts from its coverage payments made
to a foreign official, foreign political party or foreign political party
official for the purpose of facilitating or expediting the performance of a
routine governmental action by any such person or party. Under the FCPA, the
definition of "routine governmental action" encompasses action by a foreign
official in (i) obtaining permits, licenses or other official documents that
qualify a person to do business; (ii) processing governmental papers, such as
visas and work orders; (iii) providing police protection or mail services or
scheduling inspections; (iv) providing communication services, utilities, or
cargo handling or (v) actions of a similar nature. "Routine governmental action"
does not include any decision to award new business to or continue business with
a particular party.

                                   Key Points:

         -The routine governmental actions exemption is an acknowledgment that
         in many countries officials demand compensation for performing ordinary
         services. The critical distinction is between payments made for routine
         services and payments designed to obtain or retain business. The FCPA's
         definition of routine governmental action, outlined above, provides
         some guidance. Careful consideration of each such instance is required
         to ensure compliance; if you are unsure about a requested payment,
         contact the Company BEFORE agreeing to make it.

                                   Ex. B - 2
<PAGE>   21

                   DEFENSES TO AN ALLEGATION OF FCPA VIOLATION

COMPLIANCE WITH FOREIGN LAW: Prosecution under the FCPA can be avoided if the
payment or offer of anything of value allegedly made to a foreign official,
foreign political party or foreign political party official was lawful under the
written laws and regulations of the foreign country involved.

                                   Key Points:

         In the event that a payment or offer is made or demanded on the basis
         that it is lawful under the foreign country's laws, it is critical that
         you inform the appropriate officials of the Company so that you and the
         Company can obtain the advice of legal counsel BEFORE any payment or
         offer is made.

         -You should not rely on oral or written assurances or on advice of
         counsel not retained by the Company as to the applicability of a
         foreign country's laws in such a situation.

PROMOTIONAL OR CONTRACTUAL EXPENSES: Payments or offers of anything of value to
a foreign official do not violate the FCPA if such payments or offers were
reasonable and bona fide expenditures incurred by or on behalf of the foreign
official and were directly related to (i) the promotion, demonstration or
explanation of products or services; or (ii) the execution or performance of an
existing contract with a foreign government or agency thereof.

                                   Key Points:

         -This defense permits the Company to pay or offer to pay expenses such
         as travel and lodging expenses of foreign officials without violating
         the FCPA. Note that the expenses have to be reasonable, i.e.,
         appropriate to the nature of the transaction or the individual
         involved, and have to be bona fide, i.e., actually incurred for the
         purpose of promoting the product or service or executing or performing
         an existing contract.

                                    PENALTIES

         Power to enforce the provisions of the FCPA is divided between the
Securities and Exchange Commission and the United States Department of Justice.
The SEC enforces the record-keeping and accounting provisions and may bring a
civil enforcement action or administrative proceeding against any company it
believes to have violated the FCPA. The Justice Department enforces the
anti-bribery provisions of the FCPA and brings any criminal charges under the
accounting sections.

                                    Ex. B - 3
<PAGE>   22

INDIVIDUAL PENALTIES: Any officer or director of a company who willfully
violates the anti-bribery provisions of the FCPA may be fined up to $100,000, or
imprisoned for five years, or both. ANY EMPLOYEE, AGENT OR REPRESENTATIVE OF A
COMPANY WHO IS A UNITED STATES CITIZEN, NATIONAL OR RESIDENT OR IS OTHERWISE
SUBJECT TO U.S. JURISDICTION AND WHO WILLFULLY VIOLATES THE ANTI-BRIBERY
PROVISIONS MAY BE FINED UP TO $100,000, OR IMPRISONED FOR UP TO FIVE YEARS, OR
BOTH. THE COMPANY MAY NOT PAY THE FINE OF AN INDIVIDUAL WHO IS CONVICTED OF
VIOLATING THE FCPA.

CORPORATE PENALTIES: A corporation found to have violated the FCPA may be fined
up to $2,000,000.

                                    RED FLAGS

         In the event that you engage in dealings with foreign officials or
enlist representatives or contractors to deal with foreign officials, you must
be mindful of the provisions of the FCPA and comply with them. It is imperative
that you keep accurate, timely and comprehensive records of your dealings with
foreign officials and in particular any payments made when dealing with foreign
officials or their or your agents. Be on the lookout for the following abnormal
features of a transaction that might alert you to a possible violation of the
FCPA:

         -EXCESSIVE FEE PAYMENTS. In hiring an agent or making payments to
         foreign officials, you must ensure that the fee, commission or payment
         being charged, in the case of a representative, or the contract price,
         in the case of an official, is fully documented and not excessive in
         light of prevailing market conditions.

         -PAYMENTS IN CASH OR BEARER INSTRUMENTS OR TO THIRD PARTIES. Do not
         make any significant payments in cash or use checks made out to bearer
         or to cash. If a payment is to be made to a party who is not typically
         a party to the type of transaction in question, contact the Company for
         instructions BEFORE agreeing to make the payment.

                          REPRESENTATIVES ARRANGEMENTS

         Retaining a representative to solicit sales or effect transactions in a
foreign country requires that special care be undertaken in selecting the
representative and monitoring his or her activities. Special precautions include
the following:

         -KNOW YOUR REPRESENTATIVE. In selecting a representative, you should
         consider who has recommended him or her to you and the experience of
         the representative. You should clearly define the particular tasks that
         the agent is being hired to perform. You should ensure that the
         representative is familiar with the FCPA. You should familiarize
         yourself with the law and business customs of the foreign country in
         which the representative is to work for you.

                                    Ex. B - 4

<PAGE>   23

         -PROMISES. Any agreement with a representative should include
         provisions to the effect that (i) the representative is aware of and
         will comply with the FCPA, (ii) the representative will not accept any
         payments offered to him or her in an illegal fashion, (iii) the Company
         has the right to cancel the agreement in the event that the Company
         believes in good faith that the representative has violated or has
         caused the Company to violate the FCPA, and (iv) the representative
         will disclose any subagents and promise not to hire any subagents
         without your express written permission. ALL AGREEMENTS, WRITTEN OR
         ORAL, WITH REPRESENTATIVES REQUIRE THE PRIOR WRITTEN CONSENT OF THE
         PRESIDENT OF THE COMPANY.

                                    Ex. B - 5

<PAGE>   24

                                    Exhibit C

                  PROPRIETARY INFORMATION DISCLOSURE AGREEMENT

This Agreement dated this 19th day of September, 2000, is by and between:

ADVANCED THERMAL TECHNOLOGIES (or one of its divisions, subsidiaries or
affiliated companies, or by its predecessors or successors in business) having
its principal place of business located at 3355 East La Palma Avenue, Anaheim,
CA 92806

                                       and

HELIX TECHNOLOGY CORPORATION ("Helix"), (or one of its divisions, subsidiaries
or affiliated companies, or by its predecessors or successors in business)
having its principal place of business located at Nine Hampshire Street,
Mansfield Corporate Center, Mansfield, Massachusetts 02048-9171

both hereinafter referred to as "the Parties".

Whereas, the Parties anticipate entering into business discussions that may
require disclosure of certain Information considered company confidential or
proprietary to one or both of the Parties.

         Whereas, the Parties wish to set forth their understanding with respect
to protection of such information.

         NOW THEREFORE, in consideration of the mutual covenants and promises
hereinafter set forth, and other good and valuable consideration, the Parties
agree as follows:

1.       Proprietary Information that will be exchanged under the terms and
         conditions of this agreement shall be limited to the following
         subject(s): Helix's and ATT's business, marketing, manufacturing and
         logistic plans and activities, technical data relating the design for
         the repair and servicing of ATT products, Helix's GOLDLink(SM) and
         GUTS(R), marketing, operational, strategic plans and technical data
         including but not limited to software, specifications, and methods and
         know-how.

2.       Proprietary Information shall include, without limitation, technical or
         non-technical information, designs, drawings, calculations, test
         results, manufacturing processes and procedures, compilation, computer
         software and operating code, material specifications, device, methods
         or techniques (know-how), formula, financial and marketing information,
         customer and supplier lists. Such Information may be exchanged orally,
         visually, electronically, in writing, or through exchange of other
         business documents, hardware or software.

3.       The Parties shall use their reasonable efforts to protect and keep
         confidential, all information exchanged between them. The Parties shall
         not disclose Proprietary Information (of the other Party) to a third
         party without first obtaining written permission of the disclosing
         Party.

                                    Ex. C - 1

<PAGE>   25

4. Proprietary Information exchanged hereunder shall be disclosed only to those
employees of the Parties having need to know in order to carry out the purpose
of the business discussions. Each such employee shall be notified of the
proprietary nature of information being disclosed and shall be informed of, and
required to carry out, the responsibility to maintain confidentiality in
accordance with the terms and conditions of this agreement.

5.       Except for subsequent purchase orders, contracts or other related
         written agreements between the Parties, neither party to this Agreement
         will make use of Proprietary Information of the other party for its own
         benefit or for the benefit of any other person or organization (other
         than the disclosing party).

6.       Proprietary Information disclosed hereunder shall remain the exclusive
         property of the disclosing party, and no rights under any United States
         or foreign patents or any license, certification or other rights are
         conveyed hereby.

7.       All Proprietary Information and copies thereof, disclosed hereunder,
         shall be returned to the disclosing party at the conclusion of business
         discussions or any resulting purchase order, contract or other
         agreement between the parties, or upon written request of the
         disclosing party, within ten (10) days of receipt of such request.

8.       The obligations of the Parties with respect to maintenance of
         confidentiality set forth heretofore, shall not apply to any
         information disclosed by either party which:

         (a) is known to the other party prior to disclosure hereunder, as
             evidenced by written records;

         (b) is disclosed without restriction by an unrelated third party who
             is in lawful possession thereof and who has the right to make such
             disclosure;

         (c) is, when disclosed, or shall subsequently have become public
             knowledge by publication, product release or otherwise, and through
             no fault of the party to whom disclosure was made;

         (d) is disclosed after having received written notification that the
             other party does not wish to receive further Proprietary
             Information;

         (e) is independently discovered or developed without reference to
             Proprietary Information disclosed hereunder.

         9.    The authorization for representatives of the Parties to
         exchange Proprietary Information hereunder shall terminate at the same
         date of termination of the Strategic Teaming Agreement. The obligation
         of the Parties to protect Proprietary Information and to maintain
         confidentiality, set forth heretofore, shall terminate upon written
         agreement of the Parties that no further state of confidentiality
         exists with respect to a disclosure or set of disclosures or, in any
         event, with respect to all disclosures, three (3) years from the date
         of the last documented disclosure hereunder, or expiration of this
         Agreement, whichever is later.

                                   Ex. C - 2

<PAGE>   26

11.      This Agreement constitutes the complete agreement between the Parties
         with respect to the disclosure of Proprietary Information regarding the
         subject(s) set forth in paragraphs 1 & 2 hereof, and may not be amended
         except in writing.

12.      Facsimile signatures to this Agreement shall be sufficient unless
         originals are required by either party or by a third party.

13.      All notices under this Agreement shall be deemed delivered if deposited
         with the U.S. Postal Service, first-class, postage prepaid, addressed
         to the Designated Agent of the Party intended to receive such notice as
         follows:

         IF TO HELIX:                       IF TO ADVANCED THERMAL TECHNOLOGIES,
                                            INC.:

         Charles G. Chappell                Advanced Thermal Technologies, Inc
         Helix Technology Corporation       3355 East La Palma Avenue
         Mansfield Corporate Center         Anaheim, CA 92806
         Nine Hampshire Street
         Mansfield, MA  02048-9171          Attention:  Bruce Thayer

         IN WITNESS WHEREOF, the Parties have caused this agreement to be
executed in duplicate as of the date first set forth above.

AGREED TO AND ACCEPTED BY:

HELIX TECHNOLOGY CORPORATION                ADVANCE THERMAL TECHNOLOGIES, INC.

By:                                         By:

/s/ Charles Chappell                        /s/ Bruce Thayer
----------------------------------          ------------------------------
Charles G. Chappell                         Name: Bruce Thayer
                                                  -------------------------
Director, Contracts                         Title: President
                                                   ------------------------
Date:  September 19, 2000                   Date:  Sept. 21, 2000
                                                  -------------------------

                                   Ex. C - 3<PAGE>   1

                                                                    EXHIBIT 10.1

                      AGREEMENT FOR THE EXCHANGE OF SHARES

                                     BETWEEN

                       THE RAJENDRA B. VATTIKUTI TRUST UAD
                       DATED OCTOBER 19, 1990, AS AMENDED

                                       AND

                        COMPLETE BUSINESS SOLUTIONS, INC.

<PAGE>   2

                                TABLE OF CONTENTS
<TABLE>
<S>      <C>                                                                                            <C>
ARTICLE ONE - DEFINITIONS................................................................................1
   1.1   1933 Act........................................................................................1
   1.2   Affiliate.......................................................................................2
   1.3   Agreement.......................................................................................2
   1.4   Buyer...........................................................................................2
   1.5   CBSI............................................................................................2
   1.6   CBSI Competitive Activity.......................................................................2
   1.7   CBSI Plan.......................................................................................2
   1.8   CBSI Superior Proposal..........................................................................2
   1.9   Closing.........................................................................................2
   1.10     Closing Date.................................................................................2
   1.11     COBRA........................................................................................2
   1.12     Code.........................................................................................2
   1.13     Code Section 125 Plan........................................................................3
   1.14     ERISA........................................................................................3
   1.15     Exchange Common Stock........................................................................3
   1.16     Financial Advisor............................................................................3
   1.17     Indemnified Party............................................................................3
   1.18     Indemnifying Party...........................................................................3
   1.19     Indemnity Claim..............................................................................3
   1.20     Knowledge....................................................................................3
   1.21     Losses.......................................................................................3
   1.22     Special Committee............................................................................4
   1.23     Synova.......................................................................................4
   1.24     Synova Common Stock..........................................................................4
   1.25     Synova Competitive Activity..................................................................4
   1.26     Threshold Amount.............................................................................4
   1.27     Welfare Plan.................................................................................4

ARTICLE TWO - EXCHANGE OF SHARES.........................................................................4
   2.1   Exchange of Shares..............................................................................4

ARTICLE THREE - THE CLOSING..............................................................................4
   3.1   Time and Place of Closing.......................................................................4
   3.2   Action to Be Taken..............................................................................5
   3.3   Further Assurances..............................................................................5

ARTICLE FOUR - REPRESENTATIONS AND WARRANTIES OF CBSI....................................................5
   4.1   Title to Shares.................................................................................5
   4.2   Organization....................................................................................5
   4.3   Necessary Authorization and Approval............................................................6
   4.4   Third Party Consents and Approvals..............................................................6
   4.5   Organization, Powers and Capitalization of Synova...............................................6
</TABLE>

                                       ii

<PAGE>   3

<TABLE>
<S>      <C>                                                                                            <C>
   4.6   Subsidiaries and Joint Ventures.................................................................6
   4.7   Books and Records...............................................................................7
   4.8   Tax Matters.....................................................................................7

ARTICLE FIVE - REPRESENTATIONS AND WARRANTIES OF BUYER...................................................7
   5.1   Title to Common Stock...........................................................................7
   5.2   Necessary Authorization or Approvals............................................................7
   5.3   Third Party Consents and Approvals..............................................................8
   5.4   Purchase for Investment.........................................................................8
   5.5   Tax Matters.....................................................................................8

ARTICLE SIX - AGREEMENTS OF BUYER, CBSI AND SYNOVA.......................................................9
   6.1   Consents; Preservation of Business..............................................................9
   6.2   Reasonable Efforts..............................................................................9
   6.3   Course of Conduct...............................................................................9
   6.4   Trade Secrets...................................................................................9
   6.5   Information.....................................................................................9
   6.6   Non-Competition................................................................................10
   6.7   Specific Enforcement...........................................................................11
   6.8   Benefit Plans..................................................................................11
   6.9   Additional Covenants of CBSI...................................................................12
   6.10     Additional Covenants of Buyer and Synova....................................................12
   6.11     Further Assurances..........................................................................12

ARTICLE SEVEN - CONDITIONS OF CLOSING...................................................................13
   7.1   Conditions Precedent to the Obligations of the Buyer...........................................13
   7.2   Conditions Precedent to the Obligations of CBSI................................................14

ARTICLE EIGHT - SURVIVAL OF REPRESENTATIONS, WARRANTIES AND
    COVENANTS...........................................................................................15
   8.1   Representations and Warranties.................................................................15
   8.2   Survival of Covenants..........................................................................16

ARTICLE NINE - INDEMNIFICATION..........................................................................16
   9.1   Indemnification By CBSI........................................................................16
   9.2   Indemnification by Buyer.......................................................................16
   9.3   Indemnification by Synova......................................................................16
   9.4   Delivery of Claims Notice......................................................................17
   9.5   Obligation to Defend...........................................................................17
   9.6   Time Period for Asserting Indemnification......................................................17

ARTICLE TEN - TERMINATION OF AGREEMENT PRIOR TO CLOSING
     DATE...............................................................................................18
   10.1     Termination by Buyer or CBSI................................................................18
   10.2     Termination by Buyer........................................................................18
</TABLE>

                                      iii

<PAGE>   4

<TABLE>
<S>         <C>         <C>                                                                            <C>
   10.3     Termination by CBSI.........................................................................18
   10.4     Effect of Termination.......................................................................19

ARTICLE ELEVEN - GENERAL................................................................................19
   11.1     Amendment or Waiver.........................................................................19
   11.2     Governing Law...............................................................................19
   11.3     Brokers.....................................................................................19
   11.4     Notices.....................................................................................20
   11.5     Article, Section and Paragraph Headings.....................................................21
   11.6     Counterparts................................................................................21
   11.7     Successors and Assigns......................................................................21
   11.8     Entire Agreement............................................................................21

SCHEDULE 4.4            Third Party Consents and Approvals..............................................23

SCHEDULE 6.6(b)         Buyer Exceptions to Non-competition.............................................24

EXHIBIT 6.8(a)(i)       Agreement.......................................................................25

SCHEDULE 6.9            Services Provided By CBSI.......................................................26

EXHIBIT 7.2(h)          Synova Promissory Note..........................................................27

EXHIBIT 7.2(i)(a)       Trust Guaranty..................................................................28

EXHIBIT 7.2(i)(b)       Trust Pledge....................................................................29

EXHIBIT 7.2(i)(c)       Trust Assignment Separate From Certificate......................................30
</TABLE>

                                       iv
<PAGE>   5

                      AGREEMENT FOR THE EXCHANGE OF SHARES

         This Agreement For The Exchange Of Shares dated September 25, 2000, is
by and among The Rajendra B. Vattikuti Trust UAD Dated October 19, 1990, as
amended, as Buyer, Synova, Inc., a Michigan corporation (only with respect to
Articles Six, Eight, Nine and Eleven) and Complete Business Solutions, Inc., a
Michigan corporation. Unless otherwise defined in this Agreement, capitalized
terms used in this Agreement shall have the meanings given to them in Article
One.

                                    RECITALS

         A. CBSI is the owner of all of the issued and outstanding capital stock
of Synova, Inc., a Michigan corporation.

         B. Buyer is the record and beneficial owner of 9,361,759 outstanding
shares of CBSI Common Stock.

         C. CBSI and Buyer wish to complete a transaction pursuant to which
Buyer would become the owner of all of the issued and outstanding capital stock
of Synova and would surrender to CBSI 750,000 shares of CBSI Common Stock owned
by Buyer, on the terms and conditions set forth herein.

         D. The Special Committee, based in part upon a fairness opinion
received from the Financial Advisor, has approved, deemed it to be in the best
interests of the shareholders of CBSI, and recommended to the Board of Directors
of CBSI, that CBSI sell and transfer all of the issued and outstanding capital
stock of Synova to Buyer upon the terms and conditions set forth in this
Agreement.

         E. The Board of Directors of CBSI, based on the unanimous
recommendation of the Special Committee, has approved and deems it advisable and
in the best interests of the shareholders of CBSI to sell and transfer all of
the issued and outstanding capital stock of Synova to Buyer as contemplated by
this Agreement.

         F. The parties intend that the transaction contemplated hereunder
qualify as a non-taxable spin-off pursuant to the provisions of Section 355 of
the Code and the rules and regulations promulgated thereunder.

         NOW THEREFORE, in consideration of the mutual agreements, covenants
and provisions herein contained, the parties agree as follows:

                                   ARTICLE ONE
                                   DEFINITIONS

As used herein, the following capitalized terms shall have the following
meanings:

         1.1 "1933 ACT" means the Securities Act of 1933, as amended.

<PAGE>   6

         1.2 "AFFILIATE" of a person means a person who controls, is controlled
by, or is under common control with such person. For purposes of this
definition, "control" means the ability to control the management or policies of
a person, whether through the ownership of voting securities, by contract or
otherwise.

         1.3 "AGREEMENT" means this Agreement For The Exchange Of Shares.

         1.4 "BUYER" means The Rajendra B. Vattikuti Trust UAD dated October 19,
1990, as amended, and Rajendra B. Vattikuti, as Trustee, and individually.

         1.5 "CBSI" means Complete Business Solutions, Inc., a Michigan
corporation.

         1.6 "CBSI COMPETITIVE ACTIVITY" means information technology services,
including: (a) emerging technologies; (b) information technology consulting; (c)
systems applications development and maintenance; (d) reengineering legacy
applications to client/server technology; (e) client/server applications
development; (f) packaged software implementation; and (g) web integration
activities; which are delivered either onsite at the client facility, offsite at
a local development facility or at an offshore development facility; provided
that CBSI Competitive Activity does not include information technology contract
programming services in the foregoing areas if such services are not provided to
clients or customers by Synova on a project basis in which Synova contracts to
supply deliverables.

         1.7 "CBSI PLAN" means a tax-qualified Code Section 401(k) defined
contribution plan sponsored by CBSI in which Synova is a contributing employer.

         1.8 "CBSI SUPERIOR PROPOSAL" means any proposal which the Board
determines in its good faith judgment, based on consultation with the Financial
Advisor or any other investment banking firm of national reputation and outside
counsel, is more favorable to CBSI's shareholders than the transactions
contemplated by this Agreement, considering all factors, including without
limitation the net after tax proceeds or economic benefit to CBSI which would
result from such proposal.

         1.9 "CLOSING" means the consummation of the transactions contemplated
by this Agreement.

         1.10 "CLOSING DATE" means September 28, 2000, at 10:00 a.m., or such
other date as may be mutually agreed upon by CBSI and Buyer.

         1.11 "COBRA" means Section 4980B of the Code and Section 601, et seq,
of ERISA.

         1.12 "CODE" means the Internal Revenue Code of 1986, as amended.

         1.13 "CODE SECTION 125 PLAN" means any flexible benefits plan within
the meaning of Code Section 125.

         1.14 "ERISA" means the Employee Retirement Income Security Act of 1974,
as amended (29 U.S.C.ss.1001 et seq.).

                                       2

<PAGE>   7

         1.15 "EXCHANGE COMMON STOCK" means 750,000 shares of the CBSI Common
Stock owned by Buyer on the Closing Date.

         1.16 "FINANCIAL ADVISOR" means Legg Mason Wood Walker Incorporated.

         1.17 "INDEMNIFIED PARTY" means any person entitled to be indemnified
under Article Nine.

         1.18 "INDEMNIFYING PARTY" means any person required to provide
indemnification under Article Nine.

         1.19 "INDEMNITY CLAIM" means the following:

              (a) any claim of a party resulting from

                  (i) any breach of the representations and warranties given by
         the other party or parties under this Agreement;

                  (ii) the non-fulfillment of any covenants of the other party
         or parties contained in this Agreement or in any agreement or document
         to be delivered pursuant to this Agreement; or

                  (iii) any other material breach by the other party or parties
         of the terms of this Agreement or any agreement or document to be
         delivered pursuant to this Agreement.

         1.20 "KNOWLEDGE" or "to the knowledge" of any person, or words of
similar import, mean the actual knowledge of such person after due inquiry,
where, if such person is a corporation, inquiry was made of senior executive
level employees, officers or directors of such person who would reasonably be
expected to know the matters within the scope of the representation or warranty
in question.

         1.21 "LOSSES" means any and all loss, cost, damage (including without
limitation consequential damages) or expense arising or resulting from any
Indemnity Claim, including but not limited to reasonable fees and disbursements
of counsel, accountants and other experts, incident to any and all actions,
suits, demands, assessments and judgments related to any claim made hereunder,
but excluding amounts for which Synova or CBSI has recovered proceeds under any
insurance policy or third party guaranty, indemnity or other obligation.

         1.22 "SPECIAL COMMITTEE" means the Special Committee of the Board of
Directors of CBSI, which was appointed for the purpose of evaluating the
acquisition of Synova by Buyer.

         1.23 "SYNOVA" means Synova., Inc., a Michigan corporation.

         1.24 "SYNOVA COMMON STOCK" means 100 shares of the common stock,
without par value, of Synova, which shares constitute, and will constitute on
the Closing Date, all of the issued and outstanding capital stock of Synova.

                                       3

<PAGE>   8

         1.25 "SYNOVA COMPETITIVE ACTIVITY" means information technology
programming services provided to customers or clients on an hourly or per diem
basis, which are delivered either onsite at the client facility or offsite at a
North American development facility (but not a development facility located
outside of North America) and which do not include services provided to clients
or customers on a project basis in which Synova contracts to supply
deliverables.

         1.26 "THRESHOLD AMOUNT" means $500,000.

         1.27 "WELFARE PLAN" means any employee welfare benefit plan as defined
in ERISA Section 3(1).

                                   ARTICLE TWO
                               EXCHANGE OF SHARES

         2.1 EXCHANGE OF SHARES. Subject to the terms and conditions herein
contained, including the conditions set forth in Section 7.1 and 7.2 hereof:

           (a) Buyer agrees to assign and transfer to CBSI on the Closing Date
the Exchange Common Stock, free and clear of any lien, encumbrance, equity or
adverse claim; and

           (b) CBSI agrees to assign and transfer to Buyer on the Closing Date
the Synova Common Stock, free and clear of any lien, encumbrance, equity or
adverse claim.

It is the intention of the parties that the exchange referenced in this Section
2.1 qualify as a nontaxable transaction pursuant to the provisions of Section
355 of the Code and the regulations promulgated thereunder. The parties will
take all steps as are reasonably necessary or appropriate to satisfy the
requirements of Section 355 of the Code and such regulations, including but not
limited to, preparation and timely submission of the information required by
Treas. Reg.ss.1.355-5.

                                  ARTICLE THREE
                                   THE CLOSING

         3.1 TIME AND PLACE OF CLOSING. Unless this Agreement is earlier
terminated as hereinafter provided, the Closing shall be held at the offices of
Butzel Long in Detroit, Michigan, on the Closing Date or at such other place and
at such other time as may be mutually agreed upon by CBSI and Buyer.

         3.2 ACTIONS TO BE TAKEN. The following actions shall be taken at the
Closing:

           (a) Buyer shall deliver to CBSI certificates representing the
Exchange Common Stock, duly endorsed for transfer, or with appropriate stock
powers attached.

           (b) CBSI shall deliver to Buyer certificates representing the Synova
Common Stock, duly endorsed for transfer, or with appropriate stock powers
attached.

         3.3 FURTHER ASSURANCES. Buyer agrees that after the Closing Date, upon
the request of CBSI, Buyer will from time to time execute and deliver to CBSI
all such instruments and documents as shall be necessary to vest in CBSI title
to and possession of the Exchange Common

                                       4

<PAGE>   9
Stock or to otherwise effectuate the transactions contemplated in this
Agreement. CBSI agrees that after the Closing Date, upon the request of Buyer,
it will from time to time execute and deliver to Buyer all such instruments and
documents as shall be necessary to vest in Buyer title to and possession of the
Synova Common Stock or to otherwise effectuate the transactions contemplated in
this Agreement.

                                  ARTICLE FOUR
                     REPRESENTATIONS AND WARRANTIES OF CBSI

     CBSI warrants to Buyer that the representations and warranties set
forth herein are true and correct as of the date of this Agreement and will be
true and correct on the Closing Date as if made on that date.

         4.1 TITLE TO SHARES. CBSI has valid and full legal title to the Synova
Common Stock, free and clear of any lien, encumbrance, equity or adverse claim.
The Synova Common Stock constitutes the only capital stock of Synova issued and
outstanding. CBSI has full right, power and authority to sell, transfer and
deliver the Synova Common Stock to Buyer and upon the occurrence at Closing of
the actions specified in Section 3.2 CBSI will have transferred to Buyer valid
and full legal title to the Synova Common Stock, free and clear of any liens,
encumbrances, equities and adverse claims of any kind or nature.

         4.2 ORGANIZATION. CBSI is a corporation duly organized, validly
existing and in good standing under the laws of the State of Michigan and has
the full corporate power and authority to carry on its business as now being
conducted.

         4.3 NECESSARY AUTHORIZATION AND APPROVAL. CBSI has full corporate power
and authority to execute and deliver this Agreement and to consummate the
transactions contemplated hereby. All acts and other proceedings required to be
taken by or on the part of CBSI to authorize it to carry out this Agreement and
the transactions contemplated hereby have been duly and properly taken. This
Agreement has been duly executed and delivered by CBSI and constitutes the
legal, valid and binding obligation of CBSI enforceable in accordance with its
terms.

         4.4 THIRD PARTY CONSENTS AND APPROVALS. Except as set forth in Schedule
4.4, neither the execution, delivery or performance of this Agreement by CBSI
nor the consummation of the transactions contemplated hereby is prohibited by,
or requires CBSI or Synova to obtain any consent, authorization, approval or
registration under, any law, rule or regulation, or any judgment, order, writ,
injunction, or decree, which is binding upon CBSI or Synova or any property or
asset of Synova, or the terms of any contract to which CBSI or Synova is a party
or to which any property or asset owned by Synova is subject. Except as set
forth in Schedule 4.4, the execution and delivery of this Agreement, and the
consummation of the transactions contemplated hereby, will not violate any
provision of, or result in any acceleration of any obligations under, or the
creation or imposition of any lien pursuant to, any mortgage, lien, lease,
agreement, instrument, order, arbitration award, judgment or decree (including,
without limitation, those set forth in the Schedules hereto) and will not
violate or conflict with any other material restriction of any kind or character
to which Synova or any property or asset of Synova is subject.

                                       5

<PAGE>   10

         4.5 ORGANIZATION, POWERS AND CAPITALIZATION OF SYNOVA.

           (a) Synova is a corporation duly incorporated and organized, validly
existing and in good standing under the laws of the State of Michigan and has
the corporate power to carry on its business, as such business is now being
conducted, and to own, lease or operate the properties and assets it now owns,
leases or operates.

           (b) The authorized capital stock of Synova consists of 60,000 shares
of Common Stock, without par value, 100 of which are validly issued and
outstanding on the date hereof and owned by CBSI. All of the Synova Common Stock
is fully paid and nonassessable. There are no existing options, warrants,
contracts, calls, commitments, demands or other agreements of any character to
which Synova or CBSI is a party which could require the purchase or sale of any
shares (whether or not currently outstanding) of the capital stock of Synova.

           (c) There is no voting trust, voting agreement, shareholder agreement
or other agreement to which Synova or CBSI is a party relating to the voting or
sale, transfer or other disposition of any of the Synova Common Stock.

         4.6 SUBSIDIARIES AND JOINT VENTURES. Synova has no subsidiaries. Synova
has no stock or equity interest in, or any commitment to acquire any such
interest in, any corporation, firm, partnership or organization.

         4.7 BOOKS AND RECORDS. To CBSI's knowledge, the books and records of
Synova fairly reflect the assets, liabilities and operations of Synova.

         4.8 TAX MATTERS.

             (a) To the knowledge of CBSI, there is no plan, intention or
arrangement on the part of any shareholder of CBSI to sell, exchange, transfer
by gift, or otherwise dispose of any stock in CBSI after the Closing.

             (b) There is no plan, intention or arrangement by CBSI, directly or
through any Affiliate, to purchase any of its outstanding stock after the
Closing, other than through stock purchases meeting the following requirements:
(i) there is a sufficient business purpose for the stock purchase; (ii) the
stock to be purchased is widely held; (iii) the stock purchases will be made in
the open market; and (iv) there is no plan or intention that the aggregate
amount of such stock purchases will equal or exceed 20% of the outstanding stock
of CBSI.

             (c) There is no plan, intention or arrangement to liquidate CBSI,
to merge CBSI with any other entity, or to sell or otherwise dispose of the
assets of CBSI after the transaction, except in the ordinary course of business.

                                       6

<PAGE>   11

                                  ARTICLE FIVE
                     REPRESENTATIONS AND WARRANTIES OF BUYER

         Buyer represents and warrants to CBSI that the representations and
warranties set forth herein are true and correct as of the date of this
Agreement and will be true and correct on the Closing Date as if made on that
date.

         5.1 TITLE TO COMMON STOCK. Buyer has valid and full legal title to the
Exchange Common Stock, free and clear of any lien, encumbrance, equity or
adverse claim. Buyer has full right, power and authority to sell, transfer and
deliver all of such shares of Exchange Common Stock to CBSI and upon the
occurrence at Closing of the actions specified in Section 3.2 such Buyer will
have transferred to CBSI valid and full legal title to such shares of Exchange
Common Stock free and clear of any liens, encumbrances, equities and adverse
claims of any kind or nature. There is no shareholder agreement or other
agreement to which Buyer is a party relating to the sale, transfer or other
disposition of any of the Exchange Common Stock.

         5.2 NECESSARY AUTHORIZATION OR APPROVALS. Buyer has full power,
authority and legal capacity to execute and deliver this Agreement and the other
agreements and instruments to be executed and delivered by Buyer pursuant hereto
and to consummate the transactions contemplated hereby. This Agreement has been
duly executed and delivered by Buyer and constitutes the legal, valid and
binding obligation of Buyer enforceable in accordance with its terms.

         5.3 THIRD PARTY CONSENTS AND APPROVALS. Neither the execution, delivery
or performance of this Agreement nor the consummation of the transactions
contemplated hereby is prohibited by, or requires Buyer to obtain any consent,
authorization, approval or registration under, any law, rule or regulation,
other than as contemplated hereby, or any judgment, order, writ, injunction or
decree, which is binding on Buyer or the terms of any contract to which Buyer is
a party.

         5.4 PURCHASE FOR INVESTMENT. Buyer has received all information and
documents which Buyer has requested from CBSI regarding Synova and has reviewed
it adequately to make a fully informed investment decision. In making his
investment decision, Buyer has only relied upon such requested information, his
personal knowledge of the business and affairs of Synova, this Agreement, and
any other written information otherwise provided to Buyer by CBSI or Synova. No
oral representations have been relied upon by Buyer. Buyer is an "accredited
investor" as that term is defined in the 1933 Act. Buyer has the financial
ability to accept the risk of investing in the Synova Common Stock, has adequate
means of providing for his needs and contingencies and has no need for liquidity
in his investment in the Synova Common Stock. Buyer's investment in the Synova
Common Stock will not cause his overall commitment to investments which are not
readily marketable to become excessive. Buyer understands that the exchange of
stock under Section 3.2 of this Agreement has not been registered under the 1933
Act, or the applicable provisions of the securities laws of any other
jurisdiction, in reliance upon the exemptions from such registration. Buyer
understands that the Synova Common Stock may not be sold or otherwise
transferred in the future without compliance with the registration requirements
of the 1933 Act and such other securities laws, unless an exemption from such
requirements is available. Buyer realizes that there is no public market for the
Synova Common Stock and that CBSI has no obligation to effect the

                                       7

<PAGE>   12

registration of a public sale of the Synova Common Stock under the 1933 Act or
any such other securities laws. Buyer has evaluated the restrictions on sale,
transferability and assignment of the Synova Common Stock, as described in this
Agreement. Buyer understands that he will bear the risk of investment in the
Synova Common Stock for an indefinite period of time. The Synova Common Stock is
being acquired by Buyer solely for investment and for his own account and not
the account of any other person.

         5.5 TAX MATTERS.

             (a) The Exchange Common Stock has been held by Buyer for more than
five (5) years.

             (b) Buyer has no plan, intention or arrangement to sell, exchange,
transfer by gift, or otherwise dispose of any of the Synova Common Stock after
the Closing.

             (c) Buyer has no plan, intention or arrangement to cause Synova or
any Affiliate to purchase any outstanding stock of Synova after the Closing.

             (d) Buyer has no plan, intention or arrangement to liquidate
Synova, to merge Synova with any other entity, or to sell or otherwise dispose
of the assets of Synova after the Closing, except in the ordinary course of
business.

                                   ARTICLE SIX
                      AGREEMENTS OF BUYER, CBSI AND SYNOVA

     Buyer, CBSI and Synova agree that from the date of this Agreement to
the Closing Date, and thereafter to the extent provided below, each shall take,
and CBSI and Buyer shall cause Synova to take, the following actions:

         6.1 CONSENTS; PRESERVATION OF BUSINESS. From the date hereof, CBSI and
Buyer agree to use their respective reasonable efforts to obtain any necessary
consents, authorizations or approvals of any governmental or other third party
to the transactions contemplated hereby. From the date hereof, CBSI and Buyer
agree to use reasonable efforts to preserve the business of Synova intact and to
maintain or cause to be maintained satisfactory relationships with suppliers,
customers and others having business relationships with Synova which are
material to the success of its business.

         6.2 REASONABLE EFFORTS. Buyer and CBSI agree to use all reasonable
efforts to facilitate the consummation of the transactions contemplated by this
Agreement so as to permit the Closing to take place on the date indicated.

         6.3 COURSE OF CONDUCT. From the date hereof, pending the Closing, CBSI
and Buyer agree that the business of, and all transactions by, Synova will be
conducted or entered into only in the usual and ordinary course and that no
party shall cause or permit Synova to engage in any of the activities listed
below, except as may be first approved by the parties in writing or as is
otherwise permitted or contemplated by this Agreement:

                                       8

<PAGE>   13

           (a) mortgaging, pledging or subjecting to lien, charge or other
encumbrance any of its assets, or entering into any agreement resulting in the
imposition of any such mortgage, lien or charge;

           (b) incurring any indebtedness for money borrowed or any noncurrent
indebtedness for the purchase price of any fixed or capital asset;

           (c) making any change in its Articles of Incorporation or By-laws;

           (d) voluntarily incurring any material obligation or liability,
absolute or contingent, except (i) in the ordinary course of business, or (ii)
pursuant to existing contracts and agreements described in this Agreement or in
the Schedules delivered pursuant hereto.

         6.4 TRADE SECRETS. CBSI, for a period of two (2) years after the
Closing, shall treat as trade secrets all confidential or specialized data or
information with respect to the business or assets of Synova, including, without
limitation, customer lists, service information and pricing information, and
CBSI shall not disclose any such trade secrets to any other person, firm or
corporation, except as authorized in writing by Buyer or Synova after the
Closing.

         6.5 INFORMATION. Buyer, CBSI and Synova shall fully and timely comply
with the information reporting requirements of Treas. Reg. ss. 1.355-5. In
addition, Synova shall make available to CBSI such information as shall be
reasonably necessary to permit CBSI to prepare its consolidated tax returns for
the fiscal year ended December 31, 2000. CBSI will treat all such information as
trade secrets in accordance with Section 6.4 (except that CBSI may incorporate
such information into its consolidated tax returns and related schedules to the
extent required by applicable law).

         6.6 NON-COMPETITION.

           (a) For a period of two (2) years after the Closing Date, CBSI will
not, and will use its best efforts to cause any Affiliate thereof not to,
directly or indirectly (i) engage in any Synova Competitive Activity or (ii)
engage in, manage, operate, be connected with or acquire any interest in, as an
employee, consultant, advisor, agent, owner, partner, co-venturer, principal,
director, shareholder, lender or otherwise, any entity engaged in any Synova
Competitive Activity; provided, however, that CBSI may acquire such an entity if
it discontinues such Synova Competitive Activity within a reasonable time.

         (b) For a period of two (2) years after the Closing Date, Buyer will
not, Synova will not, and they will use their best efforts to cause any of their
respective Affiliates not to, directly or indirectly (i) engage in any CBSI
Competitive Activity or (ii) engage in, manage, operate, be connected with or
acquire any interest in, as an employee, consultant, advisor, agent, owner,
partner, co-venturer, principal, director, shareholder, lender or otherwise, any
entity engaged in any CBSI Competitive Activity, except that Buyer or his
Affiliates may own, in the aggregate, less than 5% of the outstanding shares of
any publicly held corporation which is engaged in any CBSI Competitive Activity
which has shares listed for trading on a securities exchange registered with the
Securities and Exchange Commission or through the automatic quotation system of
a registered

                                       9

<PAGE>   14

securities association. Notwithstanding the foregoing, Buyer may engage in the
activities and investments listed on Schedule 6.6(b).

             (c) For a period of two (2) years after the Closing Date, Buyer
will not, Synova will not, and they will use their best efforts to cause any of
their respective Affiliates not to, directly or indirectly (i) solicit for
employment, employ or otherwise interfere with the relationship of CBSI or any
of its Affiliates with any natural person throughout the world who is or was
employed by or otherwise engaged to perform services for CBSI or any of its
Affiliates during the six month period preceding such solicitation, employment
or interference, or (ii) induce any employee of the Company or any of its
Affiliates who is a member of management to engage in any activity which Buyer
or Synova are prohibited from engaging in under Section 6.6(b) or to terminate
such person's employment with CBSI.

             (d) The parties hereto agree that the duration of the
non-competition and non-solicitation provisions set forth in this Section 6.6
are reasonable. In the event that any court determines that the duration or the
geographic scope, or both, are unreasonable and that such provision is to that
extent unenforceable, the parties hereto agree that the provision shall remain
in full force and effect for the greatest time period and in the greatest
geographic area that would not render it unenforceable.

         6.7 SPECIFIC ENFORCEMENT. The parties agree that damages are an
inadequate remedy for any breach of the provisions of Section 6.4, Section 6.5,
or Section 6.6 and that each party shall, whether or not it is pursuing any
potential remedies at law, be entitled to equitable relief in the form of
specific enforcement or preliminary and permanent injunctions without bond or
other security upon any actual or threatened breach thereof. The remedies
referred to in this Section shall not be deemed to be exclusive of any other
remedies available to the parties, by judicial proceedings or otherwise, to
enforce the performance or observance of the covenants and agreements contained
in Sections 6.4, 6.5, or 6.6 hereof.

         6.8 BENEFIT PLANS.

          (a) CBSI PENSION PLANS. Except as otherwise specifically provided in
     this Agreement, Synova shall continue its status as a participating
     employer in the CBSI Plan until December 31, 2001, or such later date as
     agreed to in writing by CBSI, all in accordance with an agreement in the
     form attached to this Agreement as Exhibit 6.8(a) to be entered into by
     CBSI and Synova. As soon as practicable after the Closing Date, Synova will
     execute any and all such plan documents, trust agreements, administrative
     service agreements, insurance contracts and other agreements as CBSI deems
     necessary to effectuate Synova's status as a participating employer in the
     CBSI Plan.

          (b) SYNOVA WELFARE PLANS AND CODE SECTION 125 PLANS.

              (i) Except as otherwise specifically provided in this Agreement,
     Synova shall continue its status as a participating employer in the CBSI
     Welfare Plans and Code Section 125 Plans until December 31, 2001, or such
     later date as agreed to in writing by CBSI, all in accordance with an
     agreement in the form attached to this

                                       10

<PAGE>   15
         Agreement as Exhibit 6.8, to be entered into by CBSI and Synova. As
         soon as practicable after the Closing Date, Synova will execute any and
         all such plan documents, administrative service agreements, insurance
         contracts and other agreements as CBSI deems necessary to effectuate
         Synova's status as a participating employer in the CBSI Welfare Plans
         and Code Section 125 Plans.

                  (ii) All claims arising out of or relating to (A) services or
         benefits provided to any Synova employees and their spouses and
         dependents (for purposes of this Section 6.8, "Covered Individuals")
         after the Closing Date, and (B) all premiums for insurance coverage
         applicable to any Covered Individual under the CBSI Welfare Plans or
         Code Section 125 Plans on and after the Closing Date, shall be the sole
         responsibility of Synova, and CBSI shall have no liability for such
         claims. Synova shall remain solely responsible for all claims for
         payment of any premiums for the CBSI Welfare Plans and Code Section 125
         Plans relating to periods prior to the Closing Date and for any
         liability for all claims, expenses and treatments, including
         administrative expenses, which are covered and payable under the terms
         of the CBSI Welfare Plans and Code Section 125 Plans and incurred or
         related to periods prior to the Closing Date, irrespective of whether
         any such claim, expense or treatment is filed or submitted after the
         Closing Date, and CBSI shall have no liability for any such claims,
         expenses or treatments.

                  (iii) Effective as of the date that Synova is no longer a
         participating employer in the CBSI Welfare Plans and Code Section 125
         Plans, Synova will provide, under its Welfare Plans and Code Section
         125 Plans, which plans may be newly established or modified existing
         plans, to each Synova employee, former Synova employee and qualified
         beneficiary (as defined in Section 601, et seq, of ERISA and Section
         4980B, et seq, of the Code), health care continuation coverage to which
         Synova employees, former Synova employees and qualified beneficiaries
         are currently entitled or to which they may become entitled on or after
         the such date. Such health care continuation coverage shall be
         substantially equivalent in the aggregate to the benefit coverages
         provided to such individuals under the CBSI Welfare Plans and Code
         Section 125 Plans, all in accordance with the terms and conditions of
         the Synova Welfare Plans and Code Section 125 Plans.

           (c) COOPERATION. In connection with the implementation of this
Section, CBSI and Synova shall cooperate in effecting the provisions of this
Section, including, but not limited to, the exchange of information, the
notification of Covered Employees and providers and the preparation of any
required documentation.

           (d) COBRA. CBSI shall be solely responsible for any notices required
to be given on or after the Closing Date pursuant to COBRA with respect to group
health plan coverage under the CBSI Welfare Plans and for any payments or
benefits required pursuant to COBRA or on account of any violation of any
requirement of COBRA by the CBSI Welfare Plans, and Synova shall have no
responsibility for any such notices, payments or benefits.

                                       11

<PAGE>   16

         6.9 ADDITIONAL COVENANTS OF CBSI. After the date of this Agreement,
CBSI will continue the active conduct of its business, independently and with
its separate employees. For a period of one year after the date of this
Agreement, at the request of Buyer, CBSI will provide to Synova the services
described on Schedule 6.9, at a price equal to the fair market value of such
services, as mutually agreed upon by the parties.

         6.10 ADDITIONAL COVENANTS OF BUYER AND SYNOVA. After the date of this
Agreement, Buyer will cause Synova to, and Synova will, continue the active
conduct of its business, independently and with its separate employees. After
the date of this Agreement, neither Buyer nor Synova will take any action that
materially contributes to, or results in, the exchange of stock under Section
3.2 of this Agreement failing to qualify for tax-free treatment to CBSI and its
Affiliates under Section 355 of the Code, including without limitation, by
reason of Section 355(e) of the Code applying to such exchange.

         6.11 FURTHER ASSURANCES. The parties agree at any time and from time to
time after the Closing, upon the request of another party, to do, execute,
acknowledge and deliver, or to cause to be done, executed, acknowledged and
delivered, all such further acts, assignments, transfers, powers of attorney and
assurances as may be reasonably necessary or appropriate to carry out the terms,
conditions and purposes of this Agreement.

                                  ARTICLE SEVEN
                              CONDITIONS OF CLOSING

         7.1 CONDITIONS PRECEDENT TO THE OBLIGATIONS OF THE BUYER. The
obligations of Buyer under this Agreement to consummate the transactions
contemplated hereunder are subject to the fulfillment, prior to or at the
Closing, of each of the following conditions, except to the extent that Buyer
may waive any one or more thereof.

           (a) The representations and warranties of CBSI shall be true on and
as of the Closing Date with the same effect as if such representations and
warranties had been made on and as of the Closing Date. CBSI shall have
performed and complied with all agreements and conditions required by this
Agreement to be performed or complied with by it prior to or at the Closing.
Since the date of this Agreement, there shall have been no material adverse
change in the business, operations, results of operations or condition
(financial or otherwise) of Synova, other than changes relating to matters
within the control of Buyer as an officer or director of Synova prior to
Closing.

           (b) CBSI shall have obtained and delivered, or caused Synova to
obtain and deliver, to Buyer all the consents listed in Schedule 4.4, which
consents shall be in form and substance satisfactory to Buyer, unless the
failure to obtain any such consent would not have a material adverse effect on
the business, properties, results of operations or financial or other condition
of Synova.

           (c) On the Closing Date:

               (i) there shall be no injunction, restraining order or order of
          any nature issued by any court of competent jurisdiction which directs
          that this Agreement or any material transaction contemplated hereby
          shall not be consummated as herein provided, compels or

                                       12

<PAGE>   17

          would compel Synova to dispose of or discontinue the business or a
          portion of its business as a result of the consummation of any of the
          transactions contemplated hereby, or imposes a fine, awards damages or
          imposes or awards any other monetary or non-monetary penalty or relief
          based on the transactions hereby contemplated; and

               (ii) there shall be no suit, action or other proceeding by any
          person pending before any court or governmental agency, or threatened
          to be filed or initiated, which, in the judgment of the Buyer, may
          result in the restraint or prohibition of the consummation of any
          transaction contemplated hereby or the obtaining of an amount in
          payment of damages from or other relief against any of the parties
          hereto or against any director or officer of Synova or any of its
          Affiliates, in connection with the consummation of any transaction
          contemplated hereby.

         (d) CBSI shall have delivered to Buyer the resignation from office of
all officers and directors of Synova.

         (e) All actions contemplated by Section 3.2 shall have been taken.

         (f) All proceedings, corporate or otherwise, to be taken by CBSI in
connection with the transactions contemplated by this Agreement, and all
documents incident thereto, shall be reasonably satisfactory in form and
substance to Buyer and CBSI shall have made available, or caused Synova to make
available, to counsel for Buyer all records and documents relating to the
business and affairs of Synova, which such counsel may reasonably request in
connection with its review thereof.

         (g) CBSI shall have duly adopted a plan of reorganization in accordance
with and in satisfaction of Treas. Reg. ss.1.368-1(c).

         (h) Buyer shall have received an opinion of Butzel Long satisfactory in
both form and substance regarding the qualification of the exchange of shares
set forth in Section 2.1 herein as a nontaxable transaction pursuant to the
provisions of Section 355 of the Code and the regulations promulgated
thereunder.

         (i) All material contracts being performed by Synova on and as of the
Closing Date, with respect to which Synova is not a party, shall have been
assigned to Synova, with the consent of the other party or parties to any such
contract if required.

         7.2 CONDITIONS PRECEDENT TO THE OBLIGATIONS OF CBSI. The obligations of
CBSI under this Agreement to consummate the transactions contemplated hereunder
are subject to the fulfillment, prior to or at the Closing, of each of the
following conditions, except to the extent that CBSI may waive any one or more
thereof.

         (a) The representations and warranties of Buyer contained in this
Agreement shall be true on and as of the Closing Date with the same effect as if
such representations and warranties had been made on and as of the Closing Date.
Buyer shall have performed and complied with all agreements and conditions
required by this Agreement to be performed or complied with by Buyer prior to or
at the Closing. CBSI shall have been furnished with certificates of Buyer, dated
the

                                       13

<PAGE>   18

Closing Date, certifying in such detail as CBSI may reasonably request, to the
fulfillment of the foregoing conditions.

         (b) On the Closing Date:

          (i) there shall be no injunction, restraining order or order of any
     nature issued by any court of competent jurisdiction which directs that
     this Agreement or any material transaction contemplated hereby shall not be
     consummated as herein provided, or imposes a fine, awards damages or
     imposes or awards any other monetary or non-monetary penalty or relief
     based on the transactions hereby contemplated; and

          (ii) there shall be no suit, action or other proceeding by any person
     pending before any court or governmental agency, or threatened to be filed
     or initiated, which, in the judgment of CBSI, may result in the restraint
     or prohibition of the consummation of any transaction contemplated hereby
     or the obtaining of an amount in payment of damages from or other relief
     against any of the parties hereto or against any director or officer of
     CBSI or any of its Affiliates, in connection with the consummation of any
     transaction contemplated hereby.

         (c) All actions contemplated by Section 3.2 shall have been taken.

         (d) All proceedings to be taken by Buyer in connection with the
transactions contemplated by this Agreement, and all documents incident thereto,
shall be reasonably satisfactory in form and substance to CBSI and Buyer shall
have made available to counsel for CBSI all records and documents which such
counsel may reasonably request in connection with its review thereof.

         (e) Synova shall have duly adopted a plan of reorganization in
accordance with and in satisfaction of Treas. Reg. ss.1.368-1(c).

         (f) CBSI shall have received an opinion of Butzel Long satisfactory in
both form and substance regarding the qualification of the exchange of shares
set forth in Section 2.1 herein as a nontaxable transaction pursuant to the
provisions of Section 355 of the Code and the regulations promulgated
thereunder.

         (g) CBSI shall have received an opinion from the Financial Advisor
satisfactory in both form and substance regarding the fairness of the exchange
under Section 3.2 to CBSI and its shareholders from a financial point of view.

         (h) Synova shall have executed and delivered to CBSI a Promissory Note
in the form attached hereto as Exhibit 7.2(h).

         (i) The Rajendra B. Vattikuti Trust UAD October 19, 1990, as amended,
shall have executed and delivered to CBSI the Continuing Guaranty, in the form
attached hereto as Exhibit 7.2(i)(A) and the Continuing Pledge Agreement, in the
form attached hereto as Exhibit 7.2(i)(B), together with the collateral under
such Pledge Agreement and the Assignment Separate from Certificate, in the form
attached hereto as Exhibit 7.2(i)(C).

                                       14

<PAGE>   19

                                  ARTICLE EIGHT
              SURVIVAL OF REPRESENTATIONS, WARRANTIES AND COVENANTS

         8.1 REPRESENTATIONS AND WARRANTIES. The representations and warranties
of Buyer, on the one hand, and CBSI, on the other, shall be deemed to be
material to the other party and to have been relied upon by each of them
notwithstanding any investigation heretofore or hereafter made or omitted by the
either of them and shall continue in full force and effect through the date
twelve (12) months following the Closing Date, at which time they shall
terminate; provided however, that the representations and warranties contained
in Sections 4.8 and 5.5 shall survive until thirty (30) days after the
expiration of the applicable statute of limitations, including any extensions
thereof. Notwithstanding the foregoing, (i) any cause of action based on fraud,
fraudulent misrepresentation or fraudulent breach of warranty may be brought at
any time until the expiration of the relevant statute of limitations, and (ii)
any representation or warranty shall survive the time at which it would
otherwise terminate, with respect to any notice of breach of such representation
or warranty given prior to such time to the party alleged to have committed such
breach.

         8.2 SURVIVAL OF COVENANTS. Each covenant or agreement made in this
Agreement which by its terms is to be performed after the Closing shall survive
the Closing until it is performed or until the expiration date set forth with
respect to such covenant. Notwithstanding any provision of this Agreement to the
contrary, the covenants contained in Sections 6.9 and 6.10 shall survive until
the expiration of the applicable statute of limitations, including any
extensions thereof.

                                  ARTICLE NINE
                                 INDEMNIFICATION

         9.1 INDEMNIFICATION BY CBSI. CBSI shall indemnify and hold harmless
Buyer against all Losses. Notwithstanding the foregoing:

           (a) in no event shall CBSI be liable to any Indemnified Party for any
Losses which, when added to all Indemnity Claims paid by CBSI exceeds
$4,863,281; and

           (b) any indemnification by CBSI pursuant to this Section 9.1 shall
not be required unless and until the aggregate amount of all such Losses exceeds
the Threshold Amount; provided, that once such Losses exceed the Threshold
Amount, CBSI shall indemnify the Buyer for all Losses and not merely for Losses
in excess of the Threshold Amount.

         9.2 INDEMNIFICATION BY BUYER. Buyer shall indemnify and hold harmless
CBSI and its Affiliates from and against any and all Losses. Notwithstanding the
foregoing:

           (a) in no event shall Buyer be liable to CBSI for amounts in excess
of $4,863,281; and

           (b) any indemnification by Buyer pursuant to this Section 9.2 shall
not be required unless and until the aggregate amount of all such Losses exceeds
the Threshold Amount; provided, that once such Losses exceed the Threshold
Amount, Buyer shall indemnify CBSI for all Losses and not merely for Losses in
excess of the Threshold Amount.

                                       15

<PAGE>   20

         9.3 INDEMNIFICATION BY SYNOVA. Synova shall indemnify and hold harmless
CBSI and its Affiliates from and against any and all Losses arising from a
breach by Synova under this Agreement. Notwithstanding the foregoing:

           (a) in no event shall Synova be liable to CBSI for amounts in excess
     of $4,863,281; and

           (b) any indemnification by Synova pursuant to this Section 9.3 shall
     not be required unless and until the aggregate amount of all such Losses
     exceeds the Threshold Amount; provided, that once such Losses exceed the
     Threshold Amount, Synova shall indemnify CBSI for all Losses and not merely
     for Losses in excess of the Threshold Amount.

         9.4 DELIVERY OF CLAIMS NOTICE. Promptly after an Indemnified Party
becomes aware of any Indemnity Claim, the Indemnified Party shall deliver a
Claims Notice to the Indemnifying Party which is required to provide
indemnification with respect to such Indemnity Claim, in the manner specified in
this Agreement.

         9.5 OBLIGATION TO DEFEND.

           (a) Upon receipt of a Claims Notice relating to a claim brought by a
     third party against an Indemnified Party but excluding any claims brought
     against an Indemnified Party for taxes, the Indemnifying Party shall, at
     his or its own expense, assume the defense of any such claim or proceeding.
     The Indemnified Party shall cooperate with all reasonable requests made by
     the Indemnifying Party relating to the compromise of, or defense against,
     such claim or proceeding and shall make available to the Indemnifying Party
     any books, records, other documents or personnel within its control that
     are necessary or appropriate for such defense.

           (b) The Indemnifying Party shall conduct such assumed defense or
     settlement in a reasonable manner. No compromise or settlement shall be
     agreed or made without the Indemnified Party's written consent, which shall
     not be unreasonably withheld. In any case, the Indemnified Party shall have
     the right to employ his or its own counsel and such counsel may participate
     in (but not control) such action, but the fees and expenses of such counsel
     shall be at the expense of the Indemnified Party unless the Indemnified
     Party has reasonably concluded that there may be a conflict of interest
     between the Indemnifying Party and the Indemnified Party in the conduct of
     the defense of such action.

           (c) If the Indemnifying Party fails to assume the defense or
     settlement in a reasonable manner, the Indemnified Party may engage
     independent counsel selected by the Indemnified Party to assume the defense
     and may contest, pay, settle or compromise any such claim on such terms and
     conditions as the Indemnified Party may determine subject to the written
     consent of the Indemnifying Party, which shall not be unreasonably
     withheld. The reasonable fees and disbursements of such counsel shall
     constitute Losses for which indemnification shall be made hereunder.

         9.6 TIME PERIOD FOR ASSERTING INDEMNIFICATION. A claim for
indemnification pursuant to this Article must be asserted by delivery of a
Claims Notice within the following periods:

                                       16

<PAGE>   21

          (a) With respect to claims based on a breach of any Representation or
     Warranty contained herein, within the survival period for the specific
     representation or warranty as determined pursuant to Article Eight.

          (b) With respect to claims based upon the nonfulfillment of any
     covenant contained in this Agreement or in any agreement or document to be
     delivered pursuant to this Agreement, on or prior to the later of (i) the
     date twelve (12) months following the Closing Date or (ii) the expiration
     of such longer period, if any, as may be specified with respect to any
     covenant.

          (c) With respect to any other claims, on or prior to the date twelve
     (12) months following the Closing Date.

                                   ARTICLE TEN
                 TERMINATION OF AGREEMENT PRIOR TO CLOSING DATE

         10.1 TERMINATION BY BUYER OR CBSI. This Agreement may be terminated by
either Buyer or CBSI if:

           (a) any unrelated third party or government agency shall institute
any proceeding seeking to enjoin or prevent consummation of the transactions
contemplated hereby or seeking any material amount of damages as a result
thereof; or

           (b) the Closing shall not have occurred on or before December 31,
2000.

         10.2 TERMINATION BY BUYER. This Agreement may be terminated by Buyer
if:

           (a) a material default shall be made by CBSI with respect to the due
and timely performance of any of the covenants or agreements contained herein
which is applicable to it, or with respect to the accuracy and completeness of,
or due compliance with, any of the representations and warranties of CBSI
contained herein, and such default shall not have been cured within fifteen (15)
days after delivery of notice specifying particularly such default; provided,
however, that if such default shall have been cured, but such fifteen (15) day
period shall not have expired, on or prior to the Closing Date, the Closing Date
shall be extended accordingly; or

           (b) all of the conditions set forth in Section 7.1 of this Agreement
shall not have been satisfied on or before the Closing Date or waived by Buyer
on or before such date.

         10.3 TERMINATION BY CBSI. This Agreement may be terminated by CBSI if:

           (a) a material default shall be made by Buyer with respect to the due
and timely performance of any of Buyer's covenants and agreements contained
herein, or with respect to the accuracy and completeness of, or due compliance
with, any of the representations and warranties of Buyer contained herein, and
such default shall not have been cured within fifteen (15) days after delivery
of notice specifying particularly such default, provided, however, that if such
default shall have been cured, but such fifteen (15) day period shall not have
expired, on or prior to the Closing Date, the Closing Date shall be extended
accordingly; or

                                       17

<PAGE>   22

           (b) all of the conditions set forth in Section 7.2 of this Agreement
shall not have been satisfied by the Closing Date, or waived by CBSI on or
before such date; or

           (c) prior to the Closing Date, the Board of Directors of CBSI, to the
extent that it determines in good faith, following a recommendation of the
Special Committee and after consultation with outside counsel, that in light of
a CBSI Superior Proposal it is necessary to do so in order to act in a manner
consistent with its fiduciary duties to the CBSI shareholders under applicable
law; provided that such termination is made solely in order to concurrently
enter into a definitive agreement with respect to any CBSI Superior Proposal at
a time that is after the third business day following Buyer's receipt of written
notice advising Buyer that the Board of Directors of CBSI is prepared to accept
a CBSI Superior Proposal, specifying the material terms and conditions of such
CBSI Superior Proposal, all of which information shall be kept confidential by
Buyer.

         10.4 EFFECT OF TERMINATION. Upon any termination of this Agreement
pursuant to this Article Ten, neither Buyer nor CBSI shall have any liability
one to the other; provided, that the foregoing shall not relieve any party of
liability for any previous breach of its obligations hereunder. Notwithstanding
the foregoing provisions of this Article Ten, no party hereto shall be entitled
to exercise any right to terminate and abandon this Agreement if such party has
willfully and intentionally defaulted under any provision of this Agreement or
willfully and intentionally taken any action which resulted in the
nonfulfillment of any condition to Closing hereunder unless such default shall
have been cured and shall not be continuing at the time of the exercise of such
right.

                                 ARTICLE ELEVEN
                                     GENERAL

         11.1 AMENDMENT OR WAIVER. Any party to this Agreement may waive or
modify in writing any term or provision hereof existing for such party's benefit
at any time. No such waiver, and no amendment of this Agreement, shall be
effective unless contained in an instrument in writing signed by the party
against whom such waiver or amendment is sought to be enforced.

         11.2 GOVERNING LAW. This Agreement shall be governed by and construed
in accordance with the law of the State of Michigan without regard to choice of
law principles which would require the application of the law of any other
jurisdiction.

         11.3 BROKERS. CBSI represents and warrants that neither it nor Synova
nor anyone acting on behalf of CBSI or Synova, has made any commitment or done
any other act which might result in the imposition of any liability on Buyer or
Synova for any brokerage, finder's or similar fee or commission in connection
with the transactions contemplated by this Agreement. Buyer represents and
warrants that neither Buyer nor anyone acting on Buyer's behalf has made any
commitment or done any other act which might result in the imposition of any
liability on CBSI for any brokerage, finder's or similar fee or commission in
connection with the transactions contemplated by this Agreement.

         11.4 NOTICES. Any and all notices and other communications hereunder
shall be in writing addressed to the parties at the addresses specified below or
such other addresses as either

                                       18

<PAGE>   23

party may direct by notice given in accordance with this Section, and shall be
delivered in one of the following manners: (i) by personal delivery, in which
case notice shall be deemed to have been duly given when delivered; (ii) by
certified mail, return receipt requested, with postage prepaid, in which case
notice shall be deemed to have been duly given on the date indicated on the
return receipt; (iii) by reputable delivery service (including by way of example
and not limitation Federal Express, UPS and DHL) which makes a record of the
date and time of delivery, in which case notice shall be deemed to have been
duly given on the date indicated on the delivery service's record of delivery;
or (iv) by fax transmission to the fax numbers given below, with confirmation of
good receipt and confirmed by letter to the addresses set forth below, in which
case notice shall be deemed to have been duly given on the date indicated in the
confirmation of fax transmission (or the next business day if transmission
occurs on a non-business day or after 5:00 p.m. (EST/EDT) on any business day):

   if to CBSI, to:

                           Complete Business Solutions, Inc.
                           32605 West Twelve Mile Road
                           Suite 250
                           Farmington Hills, MI 48334
                           Attn.:  General Counsel

                           Fax: 248-848-9741

   with a copy to:

                           Arthur Dudley II, Esq.
                           Butzel Long
                           150 W. Jefferson, Suite 900
                           Detroit, MI 48226
                           Fax: 313-225-7080

   if to Buyer, to:

                           Rajendra B. Vattikuti
                           32605 West Twelve Mile Road, Suite 250
                           Farmington Hills, Michigan 48334
                           Fax: 248-488-0439

   with a copy to:

                           Brian P. Henry
                           Freeman, Cotton & Norris
                           33 Bloomfield Hills Parkway, Suite 100
                           Bloomfield Hills, Michigan 48304
                           Fax: 248-642-2255

                                       19

<PAGE>   24

   If to Synova, to:

                           Synova, Inc.
                           50 West Big Beaver Road, Suite 460
                           Troy, Michigan 48084
                           Attention:  President
                           Fax: 248-526-0601

         11.5 ARTICLE, SECTION AND PARAGRAPH HEADINGS. The article, section and
paragraph headings contained in this Agreement are for reference purposes only
and shall not affect in any way the meaning or interpretation of this Agreement.

         11.6 COUNTERPARTS. This Agreement may be executed in counterparts, each
of which shall be deemed an original, but all of which together shall constitute
one and the same instrument.

         11.7 SUCCESSORS AND ASSIGNS. The respective rights and obligations of
the parties hereto shall not be assigned without the prior written consent of
the other parties. This Agreement shall be binding upon and inure to the benefit
of the heirs, distributees, successors and assigns of the parties hereto.
Nothing herein contained is intended to confer upon any person, other than the
parties hereto and their respective permitted successors, assigns and nominees,
any rights, remedies, obligations or liabilities under or by reason of this
Agreement.

         11.8 ENTIRE AGREEMENT. This Agreement, including the Schedules referred
to herein, constitutes the entire agreement between the parties hereto and
supersedes all prior agreements, representations, warranties, statements,
promises, information, arrangements and understandings, whether oral or written,
express or implied, with respect to the subject matter hereof. None of the
parties hereto shall be bound by or charged with any oral or written agreements,
representations, warranties, statements, promises, information, arrangements or
understandings not specifically set forth in this Agreement and the Schedules,
or in the agreements, schedules, documents and instruments to be delivered on or
before the Closing Date pursuant to this Agreement. The parties hereto further
acknowledge and agree that, in entering into this Agreement and in delivering
the schedules, documents and instruments to be delivered on or before the
Closing Date they have not in any way relied, and will not in any way rely, upon
any oral or written agreements, representations, warranties, statements,
promises, information, arrangements or understandings, express or implied, not
specifically set forth in this Agreement or in such schedules, documents or
instruments.

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<PAGE>   25

         IN WITNESS WHEREOF, the parties hereto have duly executed this
Agreement as of the day and year first above written.

                       COMPLETE BUSINESS SOLUTIONS, INC.,
                             A MICHIGAN CORPORATION

                       By: /s/ Timothy S. Manney
                           ---------------------------------------------

                       Its: Executive Vice President
                            -------------------------------------------

                       THE RAJENDRA B. VATTIKUTI TRUST UAD
                       DATED OCTOBER 19, 1990, AS AMENDED

                       /s/ Rajendra B. Vattikuti
                       ------------------------------------------------
                           RAJENDRA B. VATTIKUTI, TRUSTEE

                       /s/ Rajendra B. Vattikuti
                       ------------------------------------------------
                           RAJENDRA B. VATTIKUTI, INDIVIDUALLY

Synova, Inc. is executing and delivering this Agreement solely for the purpose
of being legally bound by the provisions of Articles Six, Eight, Nine and
Eleven.

                                  SYNOVA, INC.

                       BY /S/ RAJENDRA B. VATTIKUTI
                          ----------------------------------------------
                          RAJENDRA B. VATTIKUTI, PRESIDENT AND CEO

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