Document:

Exhibit 4.1 Cormax Business Solutions Inc.

4.1 2002 Employee Stock Option Plan

                         CORMAX BUSINESS SOLUTIONS, INC.
                         2002 EMPLOYEE STOCK OPTION PLAN
                         (ADOPTED AS OF January 2, 2002)

                                    ARTICLE I

                                  GENERAL TERMS

1.1 PURPOSE OF PLAN; TERM

     (a) ADOPTION. On January 2, 2002, the Board of Directors (the "Board") of
Cormax Business Solutions, Inc., a Utah corporation (the "Company"), adopted
this stock option plan to be known as the Cormax Business Solutions Inc.
Employee Stock Option Plan (the "Plan").

     (b) DEFINED TERMS. All initially capitalized terms used in the Plan shall
have the meanings set forth in Article IV hereto.

     (c) GENERAL PURPOSE. The purpose of the Grant Program is to further the
interests of the Company and its stockholders by attracting and retaining
employees of the Company (or Parent or Subsidiary Corporations) and encouraging
employees to acquire shares of the Company's Stock, thereby acquiring a
proprietary interest is its business and an increased personal interest in its
continued success and progress. Such purpose shall be, accomplished by providing
for the granting of options ("Options") to acquire the Company's Stock.

     (d) CHARACTER OF OPTIONS. Options granted under this Plan to employees of
the Company (or Parent or Subsidiary Corporations) that are intended to qualify
as "incentive stock options" as defined in Code Section 422 ("Incentive Stock
Options") will be specified in the applicable stock option agreement. All other
Options granted under this Plan will be nonqualified options.

     (e) RULE 16b-3 PLAN. With respect to persons subject to Section 16 of the
Securities Exchange Act of 1934, as amended ("1934 Act"), the Plan is intended
to comply with all applicable conditions of Rule 16b-3 (and all subsequent
revisions thereof) ("Rule 16b-3") promulgated under the 1934 Act. In such
instance, to the extent any provision of the Plan or action by a Plan
Administrator fails to so comply, it shall be deemed null and void, to the
extent permitted by law and deemed advisable by such Plan Administrator. In
addition, the Board may amend the Plan from time to time as it deems necessary
in order to meet the requirements of any amendments to Rule 16b-3 without the
consent of the stockholders of the Company.

     (f) DURATION OF PLAN. The term of the Plan shall be 10 years commencing on
the date of adoption of the Plan by the Board as specified in Section 1.l(a)
hereof. No Option shall be granted under the Plan unless granted within 10 years
of the adoption of the Plan by the Board, but Options outstanding on that date
shall not be terminated or otherwise affected by virtue of the Plan's
expiration.

1.2 STOCK AND MAXIMUM NUMBER OF SHARES SUBJECT TO PLAN

     (a) DESCRIPTION OF STOCK AND MAXIMUM SHARES ALLOCATED. The stock subject to
the provisions of the Plan and issuable upon exercise of Options granted under
the Plan is shares of the Company's Common Stock, $.001 par value per share (the
"Stock"), which may be either unissued or treasury shares, as the Board may from
time to time determine. Subject to adjustment as provided in Section 3.1 hereof,
the aggregate number of shares of Stock covered by the Plan and issuable
hereunder shall be 30,000,000 shares of Stock.

     (b) CALCULATION OF AVAILABLE SHARES. For purposes of calculating the
maximum number of shares of Stock, which may be issued under the Plan, the
shares issued (including the shares, if any, withheld for tax withholding
requirements) upon exercise of an Option shall be counted.

     (c) RESTORATION OF UNPURCHASED SHARES.  If an Option expires or terminates
for any reason prior to its exercise in full and before the term of the Plan
expires, the shares of Stock subject to, but not issued under, such Option
shall, without further action by or on behalf of the Company, again be available
under the Plan.

1.3 APPROVAL; AMENDMENTS

     (a) APPROVAL BY STOCKHOLDERS. The Plan shall be submitted to the
stockholders of the Company for their approval at a regular or special meeting
to be held within 12 months after the adoption of the Plan by the Board.
Stockholder approval shall be evidenced by the affirmative vote by the holders
of a majority of the shares of the Company's Stock, present in person or by
proxy and voting at the meeting. The date such stockholder approval has been
obtained shaft be referred to herein as the "Effective Date."

     (b) COMMENCEMENT OF PROGRAMS. The Grant Program Shall commence immediately.

     (c) AMENDMENTS TO PLAN. The Board may, without action on the part of the
Company's stockholders, make such amendments to, changes in and additions to the
Plan as it may, from time to time, deem necessary or appropriate and in the best
interests of the Company; provided, however, that the Board may not, without the
consent of the applicable Optionholder, take any action which disqualifies any
Option previously granted under the Plan for treatment as an Incentive Stock
Option or which adversely affects or impairs the rights of the Optionholder of
any Option outstanding under the Plan, and further provided that, except as
provided in Article III hereof, the Board may not, without the approval of the
Company's stockholders, (i) increase the aggregate number of shares of Stock
subject to the Plan, (ii) reduce the Exercise Price at which Options may be
granted or the Exercise Price at which any outstanding Option may be exercised,
(iii) extend the term of the Plan, (iv) change the class of persons eligible to
receive Options under the Plan, or (v) materially increase the benefits accruing
to participants under the Plan. Notwithstanding the foregoing, Options may be
granted under this Plan to purchase shares of Stock in excess of the number of
shares then available for issuance under the Plan if (A) an amendment to
increase the maximum number of shares issuable under the Plan is adopted by the
Board prior to a initial grant of any such Option and within one year thereafter
such amendment is approved by the Company's stockholders, and (B) each such
Option granted is not to become exercisable or vested, in whole or in part, at
any time prior to the obtaining of such stockholder approval.

                                   ARTICLE II

                                  GRANT PROGRAM

2.1 PARTICIPANTS; ADMINISTRATION

     (a) ELIGIBILITY AND PARTICIPATION.  Options may be granted only to persons
("Eligible Persons") who, at the time of grant, are employees of the Company (or
Parent or Subsidiary Corporations); provided, however, the maximum number of
shares of Stock with respect to which Options may be granted to any employee
during the term of the Plan shall not exceed 50 percent of the shares of Stock
covered by and is issuable under the Plan as specified in Section 1.2(a) hereof.
A Plan Administrator shall have full authority to determine which Eligible
Persons in its administered group are to receive Option grants under the Plan,
the number of shares to be covered by each such grant, whether or not the
granted Option is to be an Incentive Stock Option, the time or times at which
each such Option is to become exercisable, and the maximum term for which the
Option is to be outstanding.

     (b) GENERAL ADMINISTRATION. The power to administer the Grant Program shall
be vested with the Board or a committee designated by the Board. The Board may
appoint a Senior Committee ("Senior Committee"), which may, at the discretion of
the Board, be constituted so as to comply wish the applicable requirements of
Rule 16b-3 and Code Section 162(m), and the Board may delegate to such Senior
Committee the power to administer the Grant Program with respect to Eligible
Persons who are Affiliates and/or non-Affiliates. The Board may also appoint an
Employee Committee ("Employee Committee") of two or more persons who are members
of the Board and delegate to such Employee Committee the power to administer the
Grant Program with respect to Eligible Persons that are not Affiliates for
purposes of this Plan, the term "Affiliates" shall mean all "officers" (as that
term is defined in Rule 16a-1(f) promulgated under the 1934 Act), all "covered
persons" (as that term is defined in Code Section 162(m)), directors of the
Company, and all persons who own 10 percent or more of the Company's issued and
outstanding equity securities.

     (c) PLAN ADMINISTRATORS. The Board, the Senior Committee, the Employee
Committee, and/or any other committee allowed hereunder, whichever is
applicable, shall be each referred to herein as a "Plan Administrator." Each
Plan Administrator shall have the authority and discretion, with respect to its
administered group, to select which Eligible Persons shall participate in the
Grant Program, to grant Options under the Grant Program, to establish such rules
and regulations as they may deem appropriate with respect to the proper
administration of the Grant Program and to make such determinations under, and
issue such interpretations of, the Grant Program and any outstanding Option as
they may deem necessary or advisable. Unless otherwise required by law or
specified by the Board with respect to any committee, decisions among the
members of a Plan Administrator shall be by majority vote. Decisions of a Plan
Administrator shall be final and binding on all parties who have an interest in
the Grant Program or any outstanding Option. The Senior Committee, the Employee
committee and/or any other committee allowed hereunder, in their respective sole
discretion, may make specific grants of Options conditioned on approval of a
Board.

     The Board may establish an additional committee or committees of persons
who are members of the Board and delegate to such other committee or committees
the power to administer all or a portion of the Grant program with respect to
all or a portion of the Eligible Persons. Members of the Senior Committee,
Employee Committee, or any other committee allowed hereunder shall serve for
such period of time as the Board may determine and shall be subject to removal
by the Board at any time. The Board may, at any time, terminate all or a portion
of the functions of the Senior Committee, the Employee Committee, or any other
committee allowed hereunder and reassume all or a portion of powers and
authority previously delegated to such committee.

     (d) GUIDELINES FOR PARTICIPATION. In designating and selecting Eligible
Persons for participation in the Grant Program, a Plan Administrator shall
consult with and give consideration to the recommendations and criticisms
submitted by appropriate managerial and executive officers of the Company. A
Plan Administrator also shall take into account the duties and responsibilities
of the Eligible Persons, their past, present and potential contributions to the
success of the Company and such other factors as a Plan Administrator shall deem
relevant in connection with accomplishing the purpose of the Plan.

2.2 TERMS AND CONDITIONS OF OPTIONS

     (a) ALLOTMENT OF SHARES. A Plan Administrator shall determine the number of
shares of Stock to be optioned from time to time and the number of shares to be
optioned to any Eligible Person (the "Optioned Shares"). The grant of an Option
to a person shall neither entitle such person to, nor disqualify such person
from, participation in any other grant of Options under this Plan or any other
stock option plan of the Company.

     (b) EXERCISE PRICE. Upon the grant of my Option, a Plan Administrator shall
specify the price ("Exercise Price") to be paid for each share of Stock upon the
exercise of such Option. The Exercise Price may not be less than 100 percent of
the fair market value per share of the Stock on the date the Option is granted
if the Option (i) is intended to qualify as an Incentive Stock Option, and/or
(ii) is intended to qualify for the "performance-based compensation" exception
to the tax deduction limits of Code Section 162(m). If the Option is intended to
qualify as an Incentive Stock Option and is granted to a stockholder, who at the
time the Option is granted, owns or is deemed to own stock possessing more than
10 percent of the total combined voting power of all classes of stock of the
Company) (or of any Parent or Subsidiary Corporation), the Exercise Price shall
not be less than 110 percent of the fair market value per share of Stock on the
date that the Option is granted. The determination of the fair market value of
the Stock shall be made in accordance with the valuation provisions of Section
3.5 hereof.

     (c) INDIVIDUAL STOCK OPTION AGREEMENTS. Options granted under the Plan
shall be evidenced by option agreements in such form and content as a Plan
Administrator from time to time approves, which agreements shall substantially
comply with and be subject to the terms of the Plan, including the terms and
conditions of this Section 2.2. As determined by a Plan Administrator, each
option agreement shall state (i) the total number of shares to which it
pertains, (ii) the Exercise Price for the shares covered by the Option, (iii)
the time at which the Options vest and become exercisable, and (iv) the Option's
scheduled expiration date. The option agreements may contain such other
provisions or conditions as a Plan Administrator deems necessary or appropriate
to effectuate the sense and purpose of the Plan, including without limitation,
covenants by the Optionholder not to compete and remedies for the Company in the
event of the breach of any such covenant, and a requirement that any partial
exercise of an Option be for no Less than 20% of the total number of shares
originally subject to such Option.

     (d) OPTION PERIOD.  No Option granted wader the Plan that is intended to be
an Incentive Stock Option shall be exercisable for a period in excess of 20
years from the date of its grant (five years if the Option is granted to a
stockholder who at the time the Option is granted owns or is deemed to own stock
possessing more than 10 percent of the total combined voting power of all
classes of stock of the Company or of any Parent or Subsidiary Corporation),
subject to earlier termination in the event of termination of employment,
retirement or death of the Optionholder. A Option may be exercised in full or is
part at any time or from time to time during the term of the Option or provide
for its exercise in stated installments at stated times during the Option's
term.

     (e) NO FRACTIONAL SHARES. Options shall be exercisable only for whole
shares: no fractional shares will be issuable upon exercise of any Option
granted under the Plan.

     (f) METHOD OF EXERCISE. In order to exercise an Option with respect to any
vested Optioned Shares, an Optionholder (or in the case of an exercise after an
Optionholder's death, such Optionholder's executor, administrator, heir or
legatee, as the case may be) must take the following action:

          (i) Execute and deliver to the Company a written notice of exercise
     signed in writing by the person exercising the Option specifying the number
     of shares of Stock with respect to which the Option is being exercised;

          (ii) Pay the aggregate Exercise Price in one of the alternate forms as
     set forth in Section 2.2(h) below; and

          (iii) Furnish appropriate documentation that the person or persons
     exercising the Option (if other than the Optionholder) has the right to
     exercise such Option. As soon as practicable after the Exercise Date, the
     Company shall mail or deliver to or on behalf of the Optionholder (or any
     other person or persons exercising this Option in accordance herewith) a
     certificate or certificates representing the Stock for which the Option has
     been exercised in accordance with the provisions of this Plan. In no event
     may any Option be exercised for any fractional shares.

     (g) PAYMENT OF EXERCISE PRICE. The aggregate Exercise Price shall be
payable in one of the alternative forms specified below:

Plan shall be payable in lawful money of the United States of America at the
time when such Shares are purchased, except as follows:

In the case of Shares sold under the terms of a Stock Purchase Agreement subject
to the Plan, payment shall be made only pursuant to the express provisions of
such Stock Purchase Agreement. However, the Committee (at its sole discretion)
may specify in the Stock Purchase Agreement that payment may be made in one or
all of the forms described in Subsections (iv), (v) and (vi) below.

In the case of an ISO granted under the Plan, payment shall be made only
pursuant to the express provisions of the applicable Stock Option Agreement.
However, the Committee (at its sole discretion) may specify in the Stock Option
Agreement that payment may be made pursuant to Subsections (i), (ii), (iii),
(xi) or (vi) below.

In the case of a Nonstatutory Option granted under the Plan, the Committee (at
its sole discretion) may accept payment pursuant to Subsections (i), (ii),
(iii), (v) or (vi) below.

          (i) Surrender of Stock. To the extent that this Subsection (b) is
     applicable, payment may be made all or in part with Shares which have
     already been owned by the Optionee or his or her representative for more
     than 12 months and which are surrendered to the Company in good form for
     transfer, Such Shares shall be valued at their Fair Market Value on the
     date when the new Shares are purchased under the Plan.

          (ii) Exercise/Sale. To the extent that this Subsection (c) is
     applicable, payment may be made by the delivery (on a form prescribed  by
     the Company) of an irrevocable direction to a securities broker approved by
     the Company to sell Shares and to deliver all or part of the sales proceeds
     to the Company in payment of all or part of the Exercise Price and any
     withholding taxes.

          (iii) Exercise/Pledge. To the extent that this Subsection (d) is
     applicable, payment may be made by the delivery (on a form prescribed by
     the Company) of an irrevocable direction to pledge Shares to a securities
     broker or lender approved by the Company, as security for a loan, and to
     deliver all or part of the loan proceeds to the Company in payment of all
     or part of the Exercise Price and any withholding taxes.

          (iv) Services Rendered. To the extent that this Subsection (e) is
     applicable, Shares may be awarded under the Plan in consideration  of
     services rendered to the Company or a Subsidiary prior to the award.  If
     Shares are awarded without the payment of a Purchase Price in cash, the
     Committee shall make a determination (at the time of the award) of the
     value of the services rendered by the Offeree and the sufficiency of the
     consideration to meet the requirements of the purchase price.

          (v) Promissory Note.  To the extent that this Subsection (f) is
     applicable, a portion of the Purchase Price or Exercise Price, as the case
     may be, of Shares issued under the Plan maybe payable by a full-recourse
     promissory note, provided that (1) the par value of such Shares must be
     paid in lawful money of the United States of America at the time when such
     Shares are purchased, (2) the Shares are security for payment of the
     principal amount of the promissory note and interest thereon and (3) the
     interest rate payable under the terms of the promissory note shall be no
     less than the minimum rate (if any) required to avoid the imputation of
     additional interest under the Code. Subject to the foregoing, the Committee
     (at its sole discretion) shall specify the term, interest rate,
     amortization requirements (if any) and other provisions of such note.

          (vi) Other Forms of Payment. To the extent that this Subsection (g) is
     applicable, payment may be made in any other form approved by the
     Committee, consistent with applicable laws, regulations and rules.

     (h) REPURCHASE RIGHT. The Plan  Administrator may, in its sole discretion,
set forth other terms and conditions upon which the Company (or its assigns)
shall have the right to repurchase shares of Stock acquired by as Optionholder
pursuant to an Option. Any repurchase right of the Company shall be exercisable
by the Company (or its assignees) upon such terms and conditions as the Plan
Administrator may specify in the Stock Repurchase Agreement evidencing such
right. The Plan Administrator may, in its discretion, also establish as a term
and condition of one or more Options granted under the Plan that the Company
shall have a right of first refusal with respect to any proposed sale or other
disposition by the Optionholder of any shares of Stock issued upon the exercise
of such Options. Any such right of first refusal shall be exercisable by the
Company (or its assigns) in accordance with the terms and conditions set forth
in the Stock Repurchase Agreement.

     (i) TERMINATION OF INCENTIVE STOCK OPTIONS

          (i) TERMINATION OF SERVICE. If any Optionholder ceases to be in
     Service to the Company for a reason  other than death, the Optionholder's
     vested Incentive Stock Options on the date of termination of such Service
     shall remain exercisable for no more than 90 days after the date of
     termination of such Service or unfit the stated expiration date of the
     Optionholder's Option, whichever occurs first; provided, that (i) if
     Optionholder is discharged for Cause, or (ii) if after the Service of the
     Optionholder is terminated, the Optionholder commits acts detrimental to
     the Company's interests, then the Incentive Stock Option shall thereafter
     be void for all purposes. The Company shall have "Cause" to discharge the
     Optionholder for (A) commission of a crime by the Optionholder or for
     reasons involving moral turpitude; (B) an act by the Optionholder which
     tends to bring the Company into disrepute; or (C) negligent, fraudulent or
     willful misconduct by the Optionholder. Notwithstanding the foregoing, if
     any Optionholder ceases to be in Service to the Company by reason of
     permanent disability within the meaning of Code Section 22(e)(3) (as
     determined by the applicable Plan Administrator), the Optionholder shall
     have up to 180 days after the date of termination of Service, but in no
     event after a stated expiration date of the Optionholder's Incentive Stock
     Options, to exercise Incentive Stock Options that the Optionholder was
     entitled to exercise on the date the Optionholder's Service terminal as a
     result of such disability.

          (ii) DEATH OF OPTIONHOLDER. If an Optionholder dies while in the
     Company's Service, the Optionholder's vested Incentive Stock Options as of
     the date of death shall remain exercisable up to one year after the date of
     death or until the stated expiration date of the Optionholder's Option,
     whichever occurs first, and may be exercised only by the person or persons
     ("Successors") to whom the Optionholder's rights pass under a will or by
     the laws of descent and distribution.  The Option may be exercised and
     payment of the Exercise Price made in full by the Successors only after
     written notice to the Company specifying the number of shares to be
     purchased. Such notice shall state that the Exercise Plan is being paid in
     full in the manner specified in Section 2.2 hereof. As soon as practicable
     after receipt by the Company of such notice and payment in full of the
     Exercise Price, a certificate or certificates representing the Optioned
     Shares shall be registered in the name or names specified by the Successors
     in the written notice of exercise and shall be delivered to the Successors.

     (j) TERMINATION OF NONQUALIFIED OPTIONS.  Any Options, which are not
Incentive Stock Options and are outstanding at the time an Optionholder dies
while in Service to the Company or otherwise ceases to be in Service to the
Company, shall remain exercisable for such period of time thereafter as
determined by the Plan Administrator at the time of grant and set forth in the
documents evidencing such Options; provided, however, that no Option shall be
exercisable after the Option's stated expiration date, and provided further,
that if the Optionholder is discharged for Cause or, if after the Optionholder's
Service to the Company is terminated, the Optionholder commits acts detrimental
to the Company's interests, then the Option will thereafter be void for all
purposes.

     (k) OTHER PLAN PROVISIONS STILL APPLICABLE. If an Option is exercised upon
the termination of Service or death of an Optionholder under this Section 2.2,
the other provisions of the Plan shall still be applicable to such exercise,
including the requirement that the Optionholder or his or her Successor may be
required to enter into a Stock Repurchase Agreement.

     (l) DEFINITION OF "SERVICE." For purposes of this Plan, unless otherwise
provided in the option agreement with the Optionholder, the Optionholder shall
be deemed to be in "Service" to the Company so long as such individual renders
continuous services on a periodic basis to the Company (or to any Parent or
Subsidiary Corporation) in the capacity of an employee, director, or an
independent consultant or advisor. In the discretion of a Plan Administrator, an
Optionholder shall be considered to be rendering continuous services to the
Company even if the type of services change, e.g., from employee to independent
consultant. The Optionholder shall be considered to be an employee for so long
as such individual remains in the employ of the Company or one or more of its
Parent or Subsidiary Corporations.

     (m) TAX REIMBURSEMENT BONUS. The Plan Administrator may, with the consent
of the Board, cause the Company to pay a cash bonus to an Optionholder for the
purpose of paying ail or a portion of any federal, state or local tax due with
respect to the grant, exercises or disposition of an Option, the disposition of
shares of Stock acquired upon the exercise of as Option, and/or any payment made
under this Section 2.2(m).

                                   ARTICLE III

                                  MISCELLANEOUS

     3.1 CAPITAL ADJUSTMENTS. The aggregate number of shares of Stock subject to
the Plan, the number of shares covered by outstanding Options, and the Exercise
Price stated in such Options shall be proportionately adjusted for any increase
or decrease in the number of outstanding shares of Stock of the Company
resulting from a subdivision or consolidation of shares or any other capital
adjustment or the payment of a stock dividend or any other increase or decrease
in the number of such shares effected without the Company's receipt of
consideration therefore in money, services or property.

     3.2 MERGERS, ETC. If the Company is the surviving corporation in any merger
or consolidation (not including a Corporate Transaction), any Option granted
under the Plan shall pertain to and apply to the securities to which a holder of
the number of shares of Stock subject to the Option would have been entitled
prior to the merger or consolidation. Except as provided in Section 3.3 hereof,
a dissolution or liquidation of the Company shall cause every Option outstanding
hereunder to terminate.

     3.3 CORPORATE TRANSACTION. In the event of stockholder approval of a
Corporate Transaction, the Plan Administrator shall have the discretion and
authority, exercisable at any time, to provide for the automatic acceleration of
one or more of the outstanding Options granted by it under the Plan. Upon the
consummation of the Corporate Transaction, all Options shall, to the extent not
previously exercised, terminate and cease to be outstanding.

     3.4 CHANGE IN CONTROL

     (a) GRANT PROGRAM.  A Plan Administrator shall have the discretion and
authority, exercisable at any time, whether before or after a Change in Control,
to provide for the automatic acceleration of one or more outstanding Options
granted by it under the Plan in the vent of a Change in Control. A Plan
Administrator may also impose limitations upon the automatic acceleration of
such Options to the extent it deems appropriate. Any Options accelerated upon a
Change in Control shall remain fully exercisable until the expiration or sooner
termination of the Option term.

     3.5 CALCULATION OF FAIR MARKET VALUE OF STOCK. The fair market value of a
share of Stock on any relevant date shall be determined in accordance with the
following provisions:

     (a) If the Stock is not at the time listed or admitted to trading on any
stock exchange but is traded in the over-the-counter market, the fair market
value shall be the mean between the highest bid and lowest asked prices (or, if
such information is available, the closing selling price) per share of Stock on
the date in question in the over-the-counter market, as such prices are report d
by the National Association of Securities Dealers through its Nasdaq system or
any successor system. If there are no reported bid and asked prices (or closing
selling price) for the Stock on the date in question, then the mean between the
highest bid price and lowest asked price (or the closing selling price) on the
last preceding date for which such quotations exist shall be determinative of
fair market value.

     (b) If the Stock is at the time listed or admitted to trading on any stock
exchange, then the fair market value shall be the closing selling price per
share of Stock on the date in question on the stock exchange determined by the
Board to be the primary market for the Stock, as such price is officially quoted
in the composite tape of transactions on such exchange. If there is no reported
sale of Stock on such exchange on the date in question, then the fair market
value shall be the closing selling price on the exchange on the last preceding
date for which such quotation exists.

     (c) If the Stock at the time is neither listed nor admitted to trading on
any stock exchange nor traded in the over-the-counter market, then the fair
market value shall be determined by the Board after taking into account such
factors as the Board shall deem appropriate.

     3.6 USE OF PROCEED. The proceeds received by the Company from the sale of
Stock pursuant to the exercise of Options hereunder, if any, shall be used for
general corporate purposes.

     3.7 CANCELLATION OF OPTIONS. Each Plan Administrator shall have the
authority to effect, at any time and from time to time, with the consent of the
affected Optionholder, the cancellation of any or all outstanding Options
granted under the Plan and to grant in substitution therefore new Options under
the Plan covering the same or different numbers of shares of Stock as long as
such new Options have an Exercise Price that is no less than the minimum
Exercise Price as set forth in Section 2.2(b) hereof on the new grant date.

     3.8 REGULATORY APPROVALS. The implementation of the Plan, the granting of
any Option hereunder, and the issuance of Stock upon the exercise of any such
Option shall be subject to the procurement by the Company of all requisite
approvals and permits.

     3.9 INDEMNIFICATION. Each and every member of a Plan Administrator, in
addition to such other available rights of indemnification, shall be indemnified
and held harmless by the Company, to the extent permitted under applicable law,
for, from and against all costs and expenses reasonably incurred in connection
with any action, suit, or other legal proceeding to which any member thereof may
be a party by reason of any action taken, failure to act under or in connection
with the Plan or any rights granted thereunder and against all amounts paid by
them in settlement thereof or paid by them in satisfaction of a judgment of any
such action, suit or proceeding, except a judgment based upon a finding of bad
faith.

     3.10 PLAN NOT EXCLUSIVE.  This Plan is not intended to be the exclusive
means by which the Company may issue options to acquire its Stock. To the extent
permitted by applicable law, other options or awards may be issued by the
Company other than pursuant to this Plan without stockholder approval.

     3.11 COMPANY RIGHTS. The grants of Options shall in no way affect the right
of the Company to adjust, reclassify, reorganize or otherwise change its capital
or business structure or to merge, consolidate, dissolve, liquidate or sell or
transfer all or any part of its business or assets.

     3.12 PRIVILEGE OF STOCK OWNERSHIP.  An Optionholder shall not have any of
the rights of a stockholder with respect to Optioned Shares until such
individual shall have exercised the Option and paid the Exercise Price for the
Optioned Shares. No adjustment will be made for dividends or other rights for
which the record date is prior to the date of such exercise and full payment for
such Optioned Shares.

     3.13 ASSIGNMENT. Except as may be specifically allowed by the Plan
Administrator and set forth in the documents evidencing an Option. No Option
granted under the Plan or any of the rights and privileges conferred thereby
shall be assignable or transferable by an Optionholder or grantee other than by
will or the laws of descent and distribution. Such Option shall be exercisable
during the Optionholder's or grantee's lifetime only by the Optionholder or
grantee. Notwithstanding the foregoing, no Incentive Stock Option granted under
the Plan or any of the rights and privileges conferred thereby shall be
assignable or transferable by an Optionholder or grantee other than by will or
the laws of descent and distribution, and such Incentive Stock Option shall be
exercisable during the Optionholder's or grantee's lifetime only by the
Optionholder or grantee. The provisions of the Plan shall inure to the benefit
of, and be binding upon, the Company and its successors or assigns, and the
Optionholders, the legal representatives of their respective estates, their
respective heirs or legatees and their permitted assignees.

     3.14 SECURITIES RESTRICTIONS

     (a) LEGEND ON CERTIFICATES. All certificates representing shares of Stock
issued upon exercise of Options granted under the Plan shall be endorsed with a
legend reading as follows:

          THE SHARES OF COMMON STOCK EVIDENCED BY THIS CERTIFICATE HAVE BEEN
          ISSUED TO THE REGISTERED OWNER IN RELIANCE UPON WRITTEN
          REPRESENTATIONS THAT THESE SHARES HAVE BEEN PURCHASED SOLELY FOR
          INVESTMENT. THESE SHARES MAY NOT BE SOLD, TRANSFERRED OR ASSIGNED
          UNLESS IN THE OPINION OF THE COMPANY AND ITS LEGAL COUNSEL SUCH SALE,
          TRANSFER OR ASSIGNMENT WILL NOT BE IN VIOLATION OF THE SECURITIES ACT
          OF 1933, AS AMENDED, AND THE RULES AND REGULATIONS THEREUNDER.

     (b) PRIVATE OFFERING FOR INVESTMENT ONLY. The Options are and shall be made
available only to a limited number of present and future employees who have
knowledge of the Company's financial condition, management and its affairs. The
Plan is not intended to provide additional capital for the Company, but to
encourage ownership of Stock among the Company's employees. By the act of
accepting an Option, each grantee agrees (i) that any shares of Stock acquired
pursuant to any Option will be solely acquired for investment and not with any
intention to resell or redistribute those shares, and (ii) such intention will
be confirmed by an appropriate certificate at the time the Stock is acquired if
requested by the Company. The neglect or failure to execute such a certificate,
however, shall not limit or negate the foregoing agreement.

     (c) REGISTRATION STATEMENT. If a Registration Statement covering a shares
of Stock issuable upon exercise of Options granted under the Plan is filed under
the Securities Act of 1933, as amended, and is declared effective by the U.S.
Securities Exchange Commission, the provisions of Sections 3.14(a) and (b) shall
terminate during the period of time that such Registration Statement, as
periodically amended, remains effective.

     (d) SECURITIES LAWS. Shares shall not be issued under the Plan unless the
issuance and delivery of such Shares complies with (or is exempt from) all
applicable requirements of law, including (without limitation) the Securities
Act of 1933, as amended, the rules and regulations promulgated thereunder, state
securities laws and regulations, and the regulations of any stock exchange on
which the Company's securities may then be listed.

     3.15 TAX WITHHOLDING

     (a) GENERAL. The Company's obligation to deliver Stock upon the exercise of
Options under the Plan shall be subject to the satisfaction of all applicable
United States, Canadian, state, provincial, and local income tax withholding
requirements.

     (b) SHARES TO PAY FOR WITHHOLDING. The Plan Administrator may, in its
discretion and in accordance with the provisions of this Section 3.15(b) and
such supplemental rules as it may from time to time adopt, provide any or all
Optionholders with the right to use shares of Stock in satisfaction of all or
part of the United States, Canadian, state, provincial, and local income tax
liabilities ("Taxes") incurred by such Optionholders in connection with the
exercise of their Options. Such right may be provided to Optionholders in either
or both of the following formats:

          (i) STOCK WITHHOLDING. The Plan Administrator may, in its discretion,
     provide the Optionholder with the election to have the Company withhold,
     from the Stock otherwise issuable upon the exercise of an Option, a portion
     of those shares of Stock with an aggregate fair market value equal to the
     percentage (not to exceed 100 percent) of the applicable Taxes designated
     by the Optionholder.

          (ii) STOCK DELIVERY. The Plan Administrator may, in its discretion,
     provide the Optionholder with the election to deliver to the Company, at
     the time the Option is exercised, one or more shares of Stock previously
     acquired by such individual (other than pursuant to the transaction
     triggering Taxes) with an aggregate fair market value equal to the
     percentage (not to exceed 100 percent) of the Taxes incurred in connection
     with such Option exercise as designated by the Optionholder.

     3.16 GOVERNING LAW. The Plan shall be governed by and all questions
thereunder shall be determined in accordance with the laws of the State of Utah,
without regard to its conflicts of laws principles.

                                   ARTICLE IV

                                   DEFINITIONS

     The following capitalized terms used in this Plan shall have the meaning
described below:

"AFFILIATES" shall have the meaning set forth in Section 2.1(b) hereof.

"BOARD" shall mean the Board of Directors of the Company.

"CAUSE" shall have the meaning set forth in Section 2.2(i)(i) hereof.

"CHANGE IN CONTROL" shall mean and include the following transactions or
situations (i) a person or related group of persons, other than the Company or a
person that directly or indirectly controls, is controlled by, or under common
control with the Company, acquires ownership of 40 percent or more of the
Company's outstanding common stock pursuant to a tender or exchange offer which
the Board of Directors recommends that the Company's stockholders not accept, or
(ii) the change in the composition of the Board occurs such that those
individuals who were elected to the Board at the last stockholders' meeting at
which there was not a contested election for Board membership subsequently
ceased to comprise a majority of the Board by reason of a contested election.

"CODE" shall mean the United States Internal Revenue Code of 1986, as amended.

"COMPANY" shall mean Cormax Business Solutions, Inc. a Utah corporation.

"CORPORATE TRANSACTION" shall mean (a) a merger or consolidation in which the
Company is not the surviving entity, except for a transaction the principal
purposes of which is to change the state in which the Company is incorporated;
(b) the sale, transfer of or other disposition of, all or substantially all of
the assets of the Company and complete liquidation or dissolution of the
Company, or (c) any reverse merger in which the Company is the surviving entity
but in which the securities possessing snore than 50 percent of the total
combined voting power of the Company's outstanding securities are transferred to
a person or persons different from those who held such securities immediately
prior to such merger.

"EFFECTIVE DATE" shall mean the date that the Plan has been approved by the
stockholders as set forth in Section 1.3(a) hereof.

"ELIGIBLE PERSONS" shall have the meaning set forth in Section 2.1(a) hereof.

"EMPLOYEE COMMITTEE" shall mean that committee appointed by the Board to
administer the Plan with respect to the Non-Affiliates and comprised of two or
more persons who are members of the Board.

"EXERCISE DATE" shall be the date on which written notice of the exercise of an
Option is delivered to the Company in accordance with the requirements of the
Plan.

"EXERCISE PRICE" shall mean the Exercise Price per share as specified by the
Plan Administrator pursuant to Section 2.2(b) hereof.

"GRANT PROGRAM" shall mean the program described in this Plan pursuant to which
Eligible Persons are granted Options in the discretion of the Plan
Administrator.

"INCENTIVE STOCK OPTION" shall mean an Option that is intended to qualify as an
"incentive stock option" under Code Section 422.

"ISO" shall mean Employee Incentive Stock Option.

"OPTIONED SHARES" shall have the meaning set forth in Section 2.2(a) hereof.

"OPTIONHOLDER" shall mean an Eligible Person to whom Options have been granted.

"OPTIONS" shall mean options to acquire Stock granted under the Plan.

"PARENT CORPORATION" shall mean any corporation in the unbroken chain of
corporations ending with the employer corporation, where, at each link of the
chain, the corporation and the link above owns at least 50 percent of the
combined total voting power of all classes of the stock in the corporation in
the link below.

"PLAN" shall mean this stock option plan for Cormax Business Solutions, Inc.

"PLAN ADMINISTRATOR" shall mean (a) either the Board, the Senior Committee, or
any other committee, whichever is applicable, with respect to the administration
of the Grant Program as it relates to Affiliates, and (b) either the Board, the
Senior Committee, the Employee Committee, or any other committee, whichever is
applicable, with respect to the administration of the Grant Program as it
relates to Non-Affiliates.

"RULE 16b-3" shall have the meaning set forth in Section 1.1(e) hereof.

"SENIOR COMMITTEE" shall have the meaning set forth in Section 2.1(b) hereof.

"SERVICE" shall have the meaning set forth in Section 2.2(l) hereof.

"STOCK" shall mean shares of the Company's common stock, $.001 par value per
share, which may be unissued or treasury shares, as the Board may from time to
time determine.

"SUBSIDIARY CORPORATION" shall mean any corporation in the unbroken chain of
corporations starting with the employer corporation, where, at each link of the
chain, the corporation and the link above owns at least 50 percent of the
combined voting power of all classes of stock in the corporation below.

"SUCCESSORS" shall have the meaning set forth in Section 2.21(i)(ii) hereof.

"TAXES" shall have the meaning set forth in Section 3.15(b) hereof.

EXECUTED as of the Second day of January, 2002.

                                   CORMAX BUSINESS SOLUTIONS, INC.

                                   By: /s/ Todd A. Violette
                                   Its: President
ATTESTED BY:

/s/ Grahame Entwistle
Its: DirectorExhibit 10.1 IPVoice Communications, Inc.

EXHIBIT 10.1

YEAR 2002 STOCK AWARD PLAN

1. Purpose. This Year 2002 Stock Award (the 'Plan') of IPVoice Communications,
Inc. (the 'Company') for selected employees, officers, directors and key
consultants and advisors to the Company is intended to advance the best
interests of the Company by providing personnel who have substantial
responsibility for the management and growth of the Company and its subsidiaries
with additional incentive by increasing their proprietary interest in the
success of the Company, thereby encouraging them to remain in the employ of the
Company or any of its subsidiaries.

2. Administration. The Plan shall be administered by the Board of Directors of
the Company (the 'Board') which shall keep the minutes of its proceedings with
regard to the Plan and all records, documents, and data pertaining to its
administration of the Plan. A majority of the members of the Board shall
constitute a quorum for the transaction of business, and the vote of a majority
of those members present at any meeting shall decide any question brought before
that meeting. In addition, the Board may take any action otherwise proper under
the Plan by the affirmative vote, taken without a meeting, of a majority of its
members. Any decision or determination reduced to writing and signed by a
majority of the members shall be as effective as if it had been made by a
majority vote at a meeting properly called and held. All questions of
interpretation and application of the Plan shall be subject to the determination
of the Board. The actions of the Board in exercising all of the rights, powers
and authorities set out in this Plan, when performed in good faith and in its
sole judgment, shall be final, conclusive, and binding on the parties.

3. Shares Available Under the Plan. The stock subject the Stock Awards shall be
shares of the Company's Common Stock, $.001 par value (the 'Common Stock'). The
total number of shares of Common Stock available under the Plan shall not exceed
in the aggregate 12,500,000. Such shares may be treasury shares or authorized
but unissued shares.

4. Eligibility. The individuals who shall be eligible to participate in the Plan
shall be any officer, director, employee, consultant, advisor or other person
providing key services to the Company who are not engaged in any prohibited
activity (hereinafter such persons may sometimes be referred to as the 'Eligible
Individuals') Prohibited Activity shall include the following:
i.   services rendered to the Company not in connection  with a capital raising
     or market making transaction;
ii.  services in connection with the offer or sale of securities in  a
     capital-raising transaction that directly or indirectly promotes or
     maintains a market for the Company's securities;
iii. services by current or future auditors of the Company;
iv.  services performed by promoters or to compensate promoters of the Company;
v.   services involving any promotion or marketing of the Company or shareholder
     or investor relations services; and
vi.  services in connection with a shell merger.

5. Authority to Grant Stock Awards. The Board in its discretion and subject to
the provisions of the Plan, may grant Stock Awards from time to time to eligible
individuals of the Company, as follows: The Board may award and issue shares of
Common Stock under the Plan to an eligible individual ('Stock Award'). Stock
Awards may be made in lieu of cash compensation or as additional compensation.
Stock Awards may also be made pursuant to performance based goals established by
the Board.

Subject only to any applicable limitations set forth in the Plan, the number of
shares of Common Stock covered by any Stock Award, shall be determined by the
Board.

6. Stock Awards.
(a) Awards in Lieu of Compensation. The Board may grant Common Stock to an
Eligible Individual under the Plan, without any payment by the individual, in
lieu of certain cash compensation or as additional compensation. The Stock Award
is subject to appropriate tax withholding. After compliance with the tax
withholding requirements, a stock certificate shall be issued to the individual
recipient of the Stock Award. The certificate shall bear such legend, if any, as
the Board determines is reasonably required by applicable law. Prior to receipt
of a Stock Award, the individual must comply with appropriate requests of the
Board to assure compliance with all relevant laws.
(b) Performance Based Awards. The Board may award shares of Common Stock,
without any payment for such shares, to designated individuals if specified
performance goals established by the Board are satisfied. The designation of an
employee eligible for a specific performance based Stock Award shall be made by
the Board in writing prior to the beginning of the 12-month period for which the
performance is measured. The Board shall establish the number of shares to be
issued to a designated employee if the performance goal is met. The Board must
certify in writing that a performance goal has been met prior to issuance of any
certificate for a performance based Stock Award to any employee. If the Board
certifies the entitlement of an employee to the performance based Stock Award,
the certificate shall be issued to the employee as soon as administratively
practicable, and subject to other applicable provisions of the Plan, including
but not limited to, all legal requirements and tax withholding. Performance
goals determined by the Board may be based on specified increases in net
profits, stock price, Company or segment sales, market share, earnings per
share, and/or return on equity.

7. The Company may, but shall not be obligated to, register any securities
covered by a Stock Award pursuant to the 1933 Act (as now in effect or as
hereafter amended) and, in the event any shares are registered, the Company may
remove any legend on certificates representing these shares. The Company shall
not be obligated to take any other affirmative action in order to cause the
Stock Award to comply with any law or regulation of any governmental authority.

8. Employment Obligation. The granting of any Stock Award shall not impose upon
the Company any obligation to employ or continue to employ any grantee; and the
right of the Company to terminate the employment of any officer or other
employee shall not be diminished or affected by reason of the fact that a Stock
Award has been granted to him.

9. Changes in the Company's Capital Structure. The existence of outstanding
Stock Awards shall not affect in any way the right or power of the Company or
its shareholders to make or authorize any or all adjustments, recapitalizations,
reorganizations or other changes in the Company's capital structure or its
business, or any merger or consolidation of the Company, or any issue of bonds,
debentures, preferred or prior preference stock ahead of or affecting the Common
Stock or the rights thereof, or the dissolution or liquidation of the Company,
or any sale or transfer of all or any part of its assets or business, or any
other corporate act or proceeding, whether of a similar character or otherwise.
If the Company effects a subdivision or consolidation of shares or other capital
readjustment, the payment of a dividend in capital stock or other equity
securities of the Company on, its Common Stock, or other increase or reduction
of the number of shares of the Common Stock outstanding, without receiving
consideration therefore in money, services, or property, or the reclassification
of its Common Stock, in whole or in part, into other equity securities of the
Company, then (a) the number, class and per share price of shares of Common
Stock subject to Stock Awards hereunder shall be appropriately adjusted (or in
the case of the issuance of other equity securities as a dividend on, or in a
reclassification of, the Common Stock, the Stock Awards shall extend to such
other securities) in a manner so as to entitle a grantee to receive, for the
same aggregate cash consideration, and for an award of pending performance based
Stock Awards, the same total number and class or classes of shares or in the
case of a dividend of, or reclassification into, other equity securities, those
other securities he would have held after adjustment if the Stock Award was
earned, immediately prior to the event requiring the adjustment, or, if
applicable, the record date for determining shareholders to be affected by the
adjustment; and (b) the number and class of shares then reserved for issuance
under the Plan (or in the case of a dividend of, or reclassification into, other
equity securities, those other securities)shall be adjusted by substituting for
the total number and class of shares of stock then reserved, the number and
class or classes of shares of stock (or in the case of a dividend of, or
reclassification into, other equity securities, those other securities) that
would have been received by the owner of an equal number of outstanding shares
of Common Stock as a result of the event requiring the adjustment. Comparable
rights shall accrue to each employee in the event of successive subdivisions,
consolidations, capital adjustments, dividends or reclassifications of the
character described above. Appropriate adjustments shall also be made to pending
Stock Awards. Except as hereinbefore expressly provided, the issue by the
Company of shares of stock of any class, or securities convertible into shares
of stock of any class, for cash or property, or for labor or services either
upon direct sale or upon the exercise of rights or warrants to subscribe
therefore, or upon conversion of shares or obligations of the Company
convertible into such shares or other securities, shall not affect, and no
adjustment by reason thereof shall be made with respect to, the number or price
of shares of Common Stock then subject to outstanding Stock Awards.

10. Amendment or Termination of Plan. The Board may at any time alter, suspend
or terminate the Plan.

11. Forfeitures. Notwithstanding any other provisions of this Plan, if the Board
finds by a majority vote after full consideration of the facts that the
employee, before or after termination of his employment with the Company or its
subsidiaries for any reason (a) committed or engaged in fraud, embezzlement,
theft, commission of a felony, or proven dishonesty in the course of his
employment by the Company or its subsidiaries, which conduct damaged the Company
or its subsidiaries, or disclosed trade secrets of the Company or its
subsidiaries, or (b) participated, engaged in or had a financial or other
interest, whether as an employee, officer, director, consultant, contractor,
shareholder, owner, or otherwise, in any commercial endeavor in the United
States which is competitive with the business of the Company or its subsidiaries
without the written consent of the Company or its subsidiaries, the employee
shall forfeit all outstanding Stock Awards which are not fully vested, including
all rights related to such matters, and including any performance based Stock
Awards to which he may be entitled, and other elections pursuant to which the
Company has not yet delivered a stock certificate. Clause (b) shall not be
deemed to have been violated solely by reason of the employee's ownership of
stock or securities of any publicly owned corporation, if that ownership does
not result in effective control of the corporation. The decision of the Board as
to the cause of the employee's discharge, the damage done to the Company or its
subsidiaries, and the extent of the employee's competitive activity shall be
final. No decision of the Board, however, shall affect the finality of the
discharge of the employee by the Company or its subsidiaries in any manner. To
provide the Company with an opportunity to enforce this Section, no certificate
for Stock may be issued under this Plan without the certification by the Board
that no action forbidden by this provision has been raised for their
determination.

12. Tax Withholding. The Company shall be entitled to deduct from other
compensation payable to each employee any sums required by federal, state, or
local tax law to be withheld with respect to the grant, vesting, as appropriate,
of a Stock Award. In the alternative, the Company may require the employee (or
other person receiving the Stock Award) to pay the sum directly to the employer
corporation.

13. Written Agreement. Each Stock Award granted hereunder shall be embodied in a
written agreement, which shall be subject to the terms and conditions prescribed
herein, and shall be signed by the grantee and by an appropriate officer of the
Company on behalf of the Company. Each agreement shall contain other provisions
which the Board in its discretion shall deem advisable.

14. Governing Law and Interpretation. This Plan shall be governed by the laws of
the state of Nevada. Headings contained in this Plan are for convenience only
and shall in no manner be construed as part of this Plan.

15. Effective Date of Plan. The Plan shall become effective as of February 25,
2002 (the 'Effective Date') and shall terminate on the 1st anniversary of the
Effective Date.

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