Document:

EXHIBIT 10.25
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                               RXBAZAAR.COM, INC.

                     2000 STOCK OPTION/RESTRICTED STOCK PLAN
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                               RXBAZAAR.COM, INC.

                     2000 STOCK OPTION/RESTRICTED STOCK PLAN

1.          PURPOSE

            The purpose of this Plan is to enable the Company to attract, retain
and motivate key employees, directors and consultants of particular merit and to
enable key employees and directors of and consultants to RxBazaar.com, Inc. (the
"Company") to (i) own shares of stock in the Company, (ii) participate in the
shareholder value which has been created, and (iii) have a mutuality of interest
with other shareholders.

2.          DEFINITIONS

            For the purposes of the Plan, the following terms shall have the
meanings set forth below:

            2.1. Affiliate means a parent or subsidiary corporation of the
Company, as defined in Sections 424(e) and (f) respectively, of the Code.

            2.2. Award means the grant or sale pursuant to the Plan of any Stock
Options and Restricted Stock.

            2.3. Board means the Board of Directors of the Company.

            2.4. Code means the federal Internal Revenue Code of 1986, as
amended from time to time, or any statute successor thereto, and any regulations
issued from time to time thereunder.

            2.5. Committee means a committee appointed by the Board, responsible
for the administration of the Plan, as provided in Section 5 of the Plan. For
any period during which no such committee is in existence all authority and
responsibility assigned the Committee under the Plan shall be exercised, if at
all, by the Board.

            2.6. Company means RxBazaar.com, Inc., a corporation organized under
the laws of the State of Delaware.

            2.7. Employment Agreement means an agreement, if any, between the
Company and a Participant, setting forth, inter alia, conditions and
restrictions upon the transfer of shares of Stock.

            2.8. Fair Market Value means, as of any given date, the fair market
value of the Stock as determined by the Committee in good faith based on the
available facts and circumstances at the time.

            2.9. Incentive Option means an Option which by its terms is to be
treated as an "incentive stock option" within the meaning of Section 422 of the
Code.

            2.10. Nonstatutory Option means any Option that is not an Incentive
Option.

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            2.11. Participant means an employee or consultant to whom an Award,
as provided in Section 6, shall have been granted under the Plan.

            2.12. Plan means this 2000 Stock Option/Restricted Stock Plan of the
Company, as amended from time to time.

            2.13. Restricted Stock means an Award pursuant to Section 8 below of
shares of Stock subject to restrictions or other forfeiture conditions.

            2.14. Stock means Common Stock, par value $.001 per share, of the
Company.

            2.15. Shareholders Agreement means the agreement, if any, between
the Company and certain shareholders, setting forth, inter alia, certain
restrictions upon the transfer of shares of Stock.

            2.16. Stock Option or Option means any option to purchase shares of
Stock (including Restricted Stock) granted pursuant to Section 7 below.

            2.17. Ten Percent Owner means a person who owns, or is deemed within
the meaning of Section 422(b)(6) of the Code to own, stock possessing more than
10% of the total combined voting power of all classes of stock of the Company
(or any Affiliate). Whether a person is a Ten Percent Owner shall be determined
with respect to an Incentive Option based on the facts existing immediately
prior to the grant date of such Option.

3.          TERM OF THE PLAN

            Unless the Plan shall have been earlier terminated by the Board,
Awards may be granted hereunder at any time in the period commencing on the
approval of the Plan by the Board and ending on the tenth anniversary of the
earlier of the adoption of the Plan by the Board or approval of the Plan by the
Company's shareholders, Awards granted pursuant to the Plan within such period
shall not expire solely by reason of the termination of the Plan.

4.          STOCK SUBJECT TO THE PLAN

            (a) Aggregate Limit On Awards. At no time shall the number of shares
of Stock issued pursuant to Awards granted under the Plan exceed 5,000,000
shares, subject, however, to the provisions of subsection (c) below. Such shares
may be either authorized but unissued shares or shares held by the Company in
its treasury. The Company shall at all times reserve and make available
sufficient number of shares to meet the requirements of the Plan, provided that
following termination of the Plan the number of shares reserved need not exceed
the number of Shares issuable under Awards outstanding from time to time
thereafter.

            (b) Computation of Available Shares. For the purpose of computing
the total number of shares of Stock available for Plan purposes at any time
during which the Plan is in effect, there shall be debited against the total
number of shares determined to be available pursuant to paragraphs (a) and (c)
of this Section 4 (i) any outstanding Restricted Stock, (ii) the maximum number
of shares of Stock subject to issuance upon exercise of Options or upon
settlement of other Awards theretofore made under the Plan, (iii) the shares
related to the

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unexercised or undistributed portion of any terminated, expired, canceled, or
forfeited Award for which a material benefit was received by a Participant (e.g.
dividends, but not including voting rights), and the equivalent number of shares
(determined as of the date of settlement) of any portion of any Award settled in
cash.

            (c) Other Adjustment. In the event of any merger, reorganization,
consolidation, recapitalization, Stock dividend, or other change in corporate
structure affecting the Stock, such substitution or adjustment shall be made in
the character and aggregate number of shares reserved for issuance under the
Plan, and in the number and option price of shares subject to outstanding
Options and other stock based Awards granted under the Plan, as may be
determined to be appropriate by the Committee, provided that the number of
shares subject to any Award shall always be a whole number.

5.          ADMINISTRATION

            The Plan shall be administered by the Committee. Subject to the
provisions of the Plan. the Committee shall have complete authority, in its sole
discretion, to make or to select the manner of making any and all determinations
required for the operation of the Plan, and without limiting the generality of
the foregoing, shall have the authority to

            (a) grant to eligible individuals, pursuant to the terms of the
Plan: (i) Stock Options, and (ii) Restricted Stock;

            (b) select from time to time the officers, directors, other
employees and consultants of the Company and its Affiliates to whom Awards shall
be granted hereunder;

            (c) determine whether and to what extent Incentive Options,
Nonstatutory Options, and Restricted Stock or any combination thereof are to be
granted hereunder;

            (d) determine the number of shares of Stock to be covered by each
Award granted hereunder;

            (e) determine the terms and conditions, not inconsistent with the
terms of the Plan, of any Award (which need not be identical in every case),
including, but not limited to, the share price and any restriction or
limitation, or any vesting acceleration or forfeiture waiver regarding any Stock
Option or other Award and the shares of -Stock relating thereto, based on such
factors as the Committee shall determine;

            (f) determine whether and under what circumstances a Stock Option
may be settled in cash or Stock, including Restricted Stock, as provided in
Section 7.2;

            (g) determine whether and under what circumstances a Stock Option
may be exercised without a payment of cash as provided in Section 7.2; and

            (h) determine whether, to what extent and under what circumstances
Stock and other amounts payable with respect to an Award under this Plan shall
be deferred either automatically or at the election of the Participant.

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            In making such determinations, the Committee may take into account
the nature of the services rendered by the respective employees and consultants,
their present and potential contributions to the success of the Company and its
Affiliates, and such other factors as the Committee in its discretion shall deem
relevant. Subject to the provisions of the Plan, the Committee shall also have
complete authority, in its sole discretion, to interpret the Plan, to prescribe,
amend and rescind rules and regulations relating to it, to determine the terms
and provisions of any Award issued under the Plan (and any agreements relating
thereto), to resolve all disputes arising under the Plan, and to make all other
determinations necessary or advisable for the administration of the Plan. The
Committee's determinations shall be conclusive, final and binding upon all
persons having or claiming any interest in the Plan or in any Award pursuant to
the Plan.

6.          ELIGIBILITY

            Awards shall be granted under the Plan only to employees and
directors of or consultants to one or more of the Company or an Affiliate who
are responsible for or contribute to, as determined by the Committee, the
management, growth and profitability of the business of the Company and its
Affiliates.

7.          STOCK OPTIONS

            7.1. Provision for Grant. Stock Options may be granted alone, in
addition to or in tandem with other Awards under the Plan. Any Stock Option
granted under the Plan shall be in such form as the Committee may from time to
time approve. The Committee shall have the authority to grant any optionee who
is an employee of the Company, or an Affiliate, Incentive Options, Nonstatutory
Options, or both types of Stock Options. To the extent that any Stock Option
does not qualify as an Incentive Option, it shall constitute a separate
Nonstatutory Option. In the case of any other person eligible for an Award under
the Plan, any Stock Option granted under the Plan shall be a Nonstatutory
Option.

            Anything in the Plan to the contrary notwithstanding. no term of
this Plan relating to Incentive Options shall be interpreted, amended or
altered, nor shall any discretion or authority granted under the Plan be so
exercised, so as to disqualify the Plan under Section 422 of the Code, or,
without the consent of the optionee(s) affected, to disqualify any Incentive
Option under such Section 422.

            7.2. Terms and Conditions. Options granted under the Plan shall be
subject to the following terms and conditions and shall contain such additional
terms and conditions, not inconsistent with the terms of the Plan, as the
Committee shall deem appropriate;

            (a) Option Price. The option price per share of Stock purchasable
under a Stock Option shall be determined by the Committee at the time of grant
but in the case of any Incentive Option shall be not less than 100% of the Fair
Market Value of the Stock at the time of grant (110%) of Fair Market Value, in
the case of any grant of an Incentive Option to a Ten Percent Owner).

            (b) Option Term. The term of each Stock Option shall be fixed by the
Committee, but no Incentive Option shall be exercisable more than ten years
after the date the Option is granted (or, more than five years after the date
the

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Option is granted, in the case of any grant of an Incentive Option to a Ten
Percent Owner). No Stock Option may be exercised by any person after expiration
of the term of the Option.

            (c) Exercisability. Stock Options shall be exercisable at such time
or times and subject to such terms and conditions as shall be determined by the
Committee at or after grant. If the Committee provides, in its discretion, that
any Stock Option is exercisable only in installments, the Committee may waive
such installment exercise provisions at any time at or after grant in whole or
in part, based on such factors as the Committee shall determine.

            (d) Method of Exercise. Subject to whatever installment exercise
provisions may apply, Stock Options may be exercised in whole or in part at any
time and from time to time during the option period, by giving written notice of
exercise to the Company, in the manner set out in Section 12.7, specifying the
number of shares to be purchased. Such notice shall be accompanied by payment in
full of the purchase price, either by certified or bank check, or such other
instrument as the Committee may accept. As determined by the Committee, at or
after grant, payment in full or in part may also be made in the form of
unrestricted Stock already owned by the optionee or, in the case of the exercise
of a Nonstatutory Option. Restricted Stock subject to an Award hereunder (based,
in each case, on the Fair Market Value of the Stock on the date the option is
exercised, as determined by the Committee); provided, however, that, in the case
of an Incentive Option, the right to make a payment in the form of already owned
shares may be authorized only at the time the option is granted.

            If payment of the option exercise price of a Nonstatutory Option is
made in whole or in part in the form of Restricted Stock, such Restricted Stock
(and any replacement shares relating thereto) shall remain (or be) restricted in
accordance with the original terms of the Restricted Stock Award in question,
and any additional Stock received upon the exercise shall be subject to the same
forfeiture restrictions, unless otherwise determined by the Committee, at or
after grant.

            If payment of the Option exercise price of a Stock Option is made in
whole or in part in the form of unrestricted Stock already owned by the
Participant, the Company may require that the Stock has been owned by the
Participant for a specified minimum period of time, for the purpose of avoiding
any charge to the Company's earnings, limiting the pyramiding of Stock Option
exercises, or such other purposes as the Company deems appropriate.

            (e) Replacement Options. If a Nonstatutory Option granted pursuant
to the Plan may be exercised by an optionee by means of the delivery of
previously acquired Stock, then the Committee may, at the time of the original
option grant, authorize the Participant to automatically receive a replacement
Nonstatutory Option to the extent shares are available under Section 4 at the
time such replacement Option would be issued. Any such replacement Option shall
cover such number of shares as may be determined by the Committee, but in no
event more than the number of shares equal to the difference, if any, between
the number of shares for which the original Option is exercised and the net
shares received by the Participant from such exercise. Any such replacement
Option shall have an exercise price equal to the then Fair Market Value of
Stock, and a term extending to the expiration date of the original Option. The
Committee shall have the right at any time to discontinue the automatic grant of
replacement Options.

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            (f) Transferability. No Stock Option shall be transferable by the
optionee other than by will or by the laws of descent and distribution, and all
Stock Options shall be exercisable, during the optionee's lifetime, only by the
optionee.

            (g) Effect of Termination of Employment or Association. If an
optionee's employment by or association with the Company and its Affiliates
terminates for any reason whatsoever, unless the Committee shall have provided
otherwise, any Stock Option held by such optionee shall thereupon terminate;
provided, however, that military or sick leave shall not be deemed a termination
of employment or other association, if it does not exceed the longer of 90 days
or the period during which the absent optionee's reemployment rights, if any,
are guaranteed by statute or by contract.

            (h) Incentive Option Limitations. To the extent required for
"Incentive Option" status under Section 422 of the Code, the aggregate Fair
Market Value (determined as of the date of grant) of the Stock with respect to
which Incentive Options become exercisable for the first time by the optionee
during any calendar year under the Plan and any other stock option plan of the
Company and any Affiliate shall not exceed $100,000. In the event shares of
Stock in excess of the preceding limitation become exercisable for the first
time in a calendar year under any such Options or options, such shares shall be
considered to have become exercisable under separate Nonstatutory Options (with
the Options or options granted earliest in time considered to constitute to the
maximum extent possible the Incentive Options).

            (i) Cash-out of Option, Settlement of Spread Value in Restricted
Stock. On receipt of written notice to exercise, the Committee may elect to cash
out all or part of the portion of the Option(s) to be exercised by paying the
optionee an amount, in cash or Stock, equal to the excess of the Fair Market
Value of the Stock over the option price (the "Spread Value") on the effective
date of such exercise. In addition, if the Option agreement so provides at grant
or is amended after grant and prior to exercise to so provide (with the
optionee's consent), the Committee may require that all or part of the shares to
be issued with respect to the Spread Value of an exercised Option take the form
of Restricted Stock, which shall be valued on the date of exercise on the basis
of the Fair Market Value of such Restricted Stock determined without regard to
the forfeiture restrictions involved.

            (j) Cashless Exercise. To the extent permitted under the applicable
laws and regulations and the terms of a Participant's Option agreement, at the
request of the Participant and with the consent of the Committee, the Company
agrees to cooperate in a "cashless exercise" of an Option. The cashless exercise
shall be effected by the Participant delivering to a registered securities
broker acceptable to the Company instructions to sell a sufficient number of
shares of Stock from which such Option is then exercisable to cover the costs
and expenses associated with such exercise and sale.

            (k) Grant Date. The granting of an Option shall take place at the
time specified in the agreement set forth the terms of such Option. Only if
expressly so provided in the Option agreement, shall the grant date be the date
on which an Option agreement shall have been duly executed and delivered by the
Company and the Participant.

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8.          RESTRICTED STOCK

            8.1. Provision for Grant. Shares of Stock may be issued either alone
or in addition to other Awards granted under the Plan at such price, if any, as
the Committee may determine. The Committee may condition the grant of Restricted
Stock upon the completion of additional service, attainment of specified
performance goals or such other factors as the Committee may determine.

            8.2. Awards and Certificates. The prospective recipient of a
Restricted Stock Award shall not have any rights with respect to such Award,
unless and until such recipient has executed an agreement evidencing the Award
and has delivered a fully executed copy thereof to the Company, and has
otherwise complied with the applicable terms and conditions of such Award.

            8.3. Additional Terms and Conditions. Grants of Restricted Stock may
be made under the following additional terms and conditions

            (a) Purchase Price. The purchase price for shares of Restricted
Stock shall be equal to or less than their Fair Market Value and may be zero, as
determined by the Committee.

            (b) Acceptance of Awards. Awards of Restricted Stock must be
accepted within a period of 60 days (or such shorter period as the Committee may
specify at grant) after the Award date, by executing a Restricted Stock Award
agreement and paying whatever price (if any) is required pursuant to the terms
of the Award.

            (c) Issuance of Certificates. Each Participant receiving a
Restricted Stock Award shall be issued a stock certificate in respect of such
shares of Restricted Stock. Such certificate shall be registered in the name of
such Participant, and, if applicable, shall bear an appropriate legend referring
to the terms, conditions, and restrictions applicable to such Award, in addition
to legends authorized pursuant to Section substantially in the following form:

            "The transferability of this certificate and the shares of stock
            represented hereby are subject to the terms and conditions
            (including forfeiture) of the RxBazaar.com, Inc. 2000 Stock
            Option/Restricted Stock Plan and an Agreement entered into between
            the registered owner and RxBazaar.com, Inc. Copies of such Plan and
            Agreement are on file in the principal offices of RxBazaar.com,
            Inc."

            (d) Escrow of Shares. The Committee may require that the stock
certificates evidencing shares of Restricted Stock be held in custody by the
Company until the restrictions thereon shall have lapsed, and that the
Participant deliver a stock power, endorsed in blank, relating to the Stock
covered by such Award.

            (e) Transferability. Subject to the provisions of this Plan and the
Award agreement; during the period set by the Committee commencing with the date
of such Award (the "Restriction Period"), the Participant shall not be permitted
to sell, transfer, pledge, assign or otherwise encumber shares of Restricted
Stock awarded under the Plan. Within these limits. the Committee may provide for
the lapse of such restrictions in installments and may accelerate or waive such
restrictions in whole or in part, based on service, performance and/or such
other factors or criteria as the Committee may determine.

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            (f) Rights Pending Lapse of Restrictions or Forfeiture of Award.
Except as provided in this subsection (f) and subsection (e) above, the
Participant shall have, with respect to the shares of Restricted Stock, all of
the rights of a shareholder of the Company, including the right to vote the
shares, and the right to receive any cash dividends. The Committee, as
determined at the time of Award, may permit or require the payment of cash
dividends to be deferred and, if the Committee so determines, reinvested in
additional Restricted Stock to the extent shares are available under Section 4.

            (g) Effect of Termination of Employment or Association. Unless
otherwise determined by the Committee and subject to the applicable provisions
of the Award agreement and this Section 8, upon termination of a Participant's
employment or other association with the Company and its Affiliates for any
reason during the Restriction Period, all shares still subject to restriction
shall be forfeited by the Participant; provide, however, that military or sick
leave shall not be deemed a termination of employment or other association, if
it does not exceed the longer of 90 days or the period during which the absent
optionee's reemployment rights, if any, are guaranteed by statute or by
contract.

            (h) Lapse of Restrictions. If and when the Restriction Period
expires without a prior forfeiture of the Restricted Stock subject to such
Restriction Period, the certificates for such shares shall be delivered to the
Participant promptly if not theretofore so delivered.

9.          RESTRICTIONS ON ISSUANCE OF SHARES

            9.1. Securities Laws. Notwithstanding any other provision of the
Plan, if at anytime. in the reasonable opinion of the Company the issuance of
shares of Stock covered by any Award granted under the Plan may constitute a
violation of law, then the Company may delay such issuance and the delivery of a
certificate for such shares until (i) approval shall have been obtained from
such governmental agencies, other than the Securities and Exchange Commission,
as may be required under any applicable law, rule, or regulation; and (ii) in
the case where such issuance would constitute a violation of a law administered
by or a regulation of the Securities and Exchange Commission, one of the
following conditions shall have been satisfied:

            (a) the shares with respect to which such Option has been exercised
are at the time of the issue of such shares effectively registered under the
Securities Act of 1933, as amended (the "Securities Act"); or

            (b) a no-action letter in form and substance reasonably satisfactory
to the Company with respect to the issuance of such shares shall have been
obtained by the Company from the Securities and Exchange Commission.

The Company shall make all reasonable efforts to bring about the occurrence of
said events.

            9.2. Investment Representation. Unless the shares to be issued in
connection with any Award granted under the Plan have been effectively
registered under the Securities Act, the Company shall be under no obligation to
issue any shares covered by such Award unless the person to acquire such shares
shall give a written representation to the Company which is satisfactory in form
and substance to its counsel and upon which the Company may reasonably

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rely, that he or she is acquiring the shares issued pursuant to such Award as an
investment and not with a view to, or for sale in connection with, the
distribution of any such shares.

            9.3. Placement of Legends; Stop Orders; etc. Each share of Stock
issued pursuant to an Award granted under this Plan may bear a reference to the
investment representation made in accordance with Section 9.2 in addition to any
other applicable restriction under the Plan, the terms of the Award, and any
applicable Shareholders Agreement and Employment Agreement, and to the fact that
no registration statement has been filed with the Securities and Exchange
Commission in respect to said Stock. All certificates for shares of Stock or
other securities delivered under the Plan shall be subject to such
stock-transfer orders and other restrictions as the Committee may deem advisable
under the rules. regulations, and other requirements of any stock exchange upon
which the Stock is then listed, and any applicable federal or state securities
law, and the Committee may cause a legend or legends to be put on any such
certificates to make appropriate reference to such restrictions.

            9.4. Registration. If the Company shall deem it necessary or
desirable to register under the Securities Act or other applicable statutes any
shares with respect to which an Option shall have been granted, or to qualify
any such shares for exemption from the Securities Act or other applicable
statutes, then the Company shall take such action at its own expense. The
Company may require from each Participant, and each holder of shares of Stock
acquired pursuant an Award granted under the Plan, such information in writing
for use in any registration statement, prospectus, preliminary prospectus or
offering circular as is reasonably necessary for such purpose and may require
reasonable indemnity to the Company and its officers and directors from such
holder against all losses, claims, damage and liabilities arising from such use
of the information so furnished and caused by any untrue statement of any
material fact therein or caused by the omission to state a material fact
required to be stated therein or necessary to make the statements therein not
misleading in the light of the circumstances under which they were made. In
addition, the Company may require of any such person that he or she agree that,
without the prior written consent of the Company or the managing underwriter in
the case of an underwritten registration, he or she will not sell, make any
short sale of, loan, grant any option for the purchase of pledge or otherwise
encumber, or otherwise dispose of any shares of Stock during the 180 day period
commencing on the effective date of the registration statement relating to such
public offering of securities.

            9.5. Applicability of Shareholders Agreement. Whenever shares are to
be issued pursuant to an Award granted hereunder, the Company shall have the
right to require the Participant to execute and deliver and otherwise become a
parry to the Shareholders Agreement in respect of such shares.

10.         EFFECT OF CERTAIN TRANSACTIONS

            10.1. Liquidation or Dissolution of the Company. In the event of a
proposed dissolution or liquidation of the Company, each outstanding Award
granted hereunder shall terminate (i.e. Options shall lapse, and any Restricted
Stock shall be forfeited ) immediately prior to the consummation of such action,
without any payment therefore, unless otherwise provided by the Committee. As to
outstanding Options, the Committee may, in the exercise of its sole discretion
in such instances, declare that any such Option shall terminate as of a date
fixed by the

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Committee and give each Optionee the right to exercise his option as to all or
any part of the shares of Stock covered by an Option for a period of twenty (20)
days following such date, including shares of Stock as to which the Option would
not otherwise be exercisable.

            10.2. Sale of Assets, Merger or Consolidation. In the event of a
proposed sale of all or substantially all of the assets of the Company, or the
merger or consolidation of the Company with or into another corporation in a
transaction in which the Company does not survive, the Committee may, in the
exercise of its sole discretion in such instances, give each Participant the
right to exercise his Option as to all or any part of the shares of Stock
covered by an Option, including shares of Stock as to which the Option would not
otherwise be exercisable, and waive any remaining restrictions applicable to
Restricted Stock. In the event the Committee elects to authorize the exercise of
outstanding and otherwise unexercisable Options, the Committee shall notify the
Participant that the Option shall be fully exercisable for a period of not less
than twenty (20) nor more than sixty (60) days from the date of such notice, and
if such Option shall not be exercised, the Committee may, in the exercise of its
sole discretion in such instances, determine that the Option shall terminate
upon the expiration of such period and be of no further force or effect.

11.         TERMINATION AND AMENDMENT OF THE PLAN AND AWARDS

            The Board may at any time terminate the Plan or make such
modifications of the Plan as it shall deem advisable. No termination or
amendment of the Plan may, without the consent of the Participant to whom any
Award shall theretofore have been granted, adversely affect the rights of such
Participant under such Award.

            The Committee may amend the terms of any Award theretofore granted,
prospectively or retroactively, but no such amendment shall impair the rights of
any Participant without the Participant's consent.

12.         MISCELLANEOUS PROVISIONS

            12.1. Unfunded Status of Plan. The Plan is intended to constitute an
"unfunded" plan for incentive and deferred compensation. With respect to any
payments not yet made to a Participant by the Company, nothing contained herein
shall give any such Participant any rights that are greater than those of any
other general creditor of the Company. The Committee may authorize the creation
of trusts or other arrangements to meet the obligations created under the Plan
to deliver Stock or payments in lieu of or with respect to Awards hereunder,
provided, however, unless the Committee otherwise determines with the consent of
the affected Participant, the existence of such trusts or other arrangements is
consistent with the "unfunded" status of the Plan.

            12.2. Adoption of Other Plans. Nothing contained in this Plan shall
prevent the Board of Directors from adopting other or additional compensation
arrangements, subject to stockholder approval if such approval is required; and
such arrangements may be either generally applicable or applicable only in
specific cases.

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            12.3. Payments on Death. The Committee shall establish such
procedures as it deems appropriate for a Participant to designate a beneficiary
to whom any amounts payable in the event of the Participants death are to be
paid.

            12.4. Tax Withholding

            (a) In General. No later than the date as of which an amount first
becomes includible in the gross income of the Participant for federal income tax
purposes with respect to any Award, the Participant shall pay to the Company, or
make arrangements satisfactory to the Company regarding the payment of any
federal, state, or local taxes of any kind required by law to be withheld
(whether so required to secure an otherwise available tax deduction or
otherwise) with respect to such amount. If authorized by the Committee at the
grant of an Award (or, other than in the case of Incentive Option, at any time
thereafter) and so elected by the Participant, the minimum required withholding
obligations may be settled with Stock, including Stock that is part of the Award
that gives rise to the withholding requirement. The obligations of the Company
under the Plan shall be conditional on such payment or arrangements and the
Company shall, to the extent permitted by law, have the right to deduct any such
taxes from any payment of any kind otherwise due to the Participant.

            (b) Disqualifying Dispositions. The Company may require as a
condition to the issuance of shares covered by any Incentive Option that the
party exercising such Option give a written representation to the Company which
is satisfactory in form and substance to its counsel and upon which the Company
may reasonably rely, that he or she will report to the Company any disposition
of such shares prior to the expiration of the holding periods specified by
Section 422(a)(1) of the Code. If and to the extent that the realization of
income in such a disposition imposes upon the Company federal, state, local or
other withholding tax requirements, or any such withholding is required to
secure for the Company an otherwise available tax deduction, the Company shall
have the right to require that the recipient remit to the Company an amount
sufficient to satisfy those requirements.

            12.5. Limitation of Rights in Stock. No Participant shall not be
deemed for any purpose to be a stockholder of the Company with respect to any of
the shares of Stock covered by an Award, except to the extent any payment
required therefor shall have been received by the Company and a certificate
shall have been issued therefor and delivered to the Participant or his or her
agent (or. in the case of Restricted Stock, the Company as escrow agent). Any
Stock issued pursuant to an Award shall be subject to all restrictions upon the
transfer thereof which may be now or hereafter imposed by the Certificate of
Incorporation, the By-laws of the Company, the Shareholders Agreement and the
Employment Agreement.

            12.6. No Special Employment or Other Rights. Nothing contained in
the Plan or in any Award shall confer upon any Participant any right with
respect to the continuation of his or her employment or other association with
the Company (or any Affiliate), or interfere in any way with the right of the
Company (or any Affiliate), subject to the terms of any separate employment or
consulting agreement or provision of law or corporate articles or by-laws to the
contrary, at any time to terminate such employment or consulting agreement or to
increase or decrease the compensation of the Participant from the rate in
existence at the time of the grant of an Award under the Plan.

                                      -11-
<PAGE>

            12.7. Notices and Other Communications. All notices and other
communications required or permitted under the Plan shall be effective if in
writing and if delivered or sent by certified or registered mail, return receipt
requested (a) if to the Participant, at his or her residence address last filed
with the Company, and (ii) if to the Company, at its principal address,
Attention: Treasurer or to such' other persons or addresses as the Participant
or the Company may specify by a written notice to the other from time to time.

            12.8. Governing Law. The Plan and all Awards and actions taken
thereunder shall be governed by and construed in accordance with the laws of the
Commonwealth of Massachusetts, without regard to the conflict of laws principles
thereof.

                  Date of Board Approval:  January 31, 2000

                  Date of Shareholder Approval:  March 15, 2000

                                      -12-EXHIBIT 10.26
                                                                   -------------

                                 SB MERGER CORP.

                            2002 STOCK INCENTIVE PLAN

            1. PURPOSE. The purpose of this plan (the "Plan") is to secure for
SB Merger Corp., a Delaware corporation (the "Company") and its shareholders the
benefits arising from capital stock ownership by employees, officers and
directors of, and consultants or advisors to, the Company and its parent and
subsidiary corporations who are expected to contribute to the Company's future
growth and success. Under the Plan recipients may be awarded both (i) Options
(as defined in Section 2.1) to purchase the Company's common stock, par value
$.001 per share ("Common Stock") and (ii) shares of the Company's Common Stock
("Restricted Stock Awards"). Except where the context otherwise requires, the
term "Company" shall include the parent and all present and future subsidiaries
of the Company as defined in Sections 424(e) and 424(f) of the Internal Revenue
Code of 1986, as amended or replaced from time to time (the "Code"). Those
provisions of the Plan which make express reference to Section 422 shall apply
only to Incentive Stock Options (as that term is defined in the Plan).

            2. TYPES OF AWARDS AND ADMINISTRATION

                2.1 OPTIONS. Options granted pursuant to the Plan ("Options")
shall be authorized by action of the Board of Directors of the Company and may
be either incentive stock options ("Incentive Stock Options") meeting the
requirements of Section 422 of the Code or non-statutory Options which are not
intended to meet the requirements of Section 422 of the Code. All Options when
granted are intended to be non-statutory Options, unless the applicable Option
Agreement (as defined in Section 5.1) explicitly states that the Option is
intended to be an Incentive Stock Option. If an Option is intended to be an
Incentive Stock Option, and if for any reason such Option (or any portion
thereof) shall not qualify as an Incentive Stock Option, then, to the extent of
such nonqualification, such Option (or portion thereof) shall be regarded as a
non-statutory Option appropriately granted under the Plan provided that such
Option (or portion thereof) otherwise meets the Plan's requirements relating to
non-statutory Options. The vesting of Options may be conditioned upon the
completion of a specified period of employment with the Company and/or such
other conditions or events as the Board may determine. The Board may also
provide that Options are immediately exercisable subject to certain repurchase
rights in the Company dependent upon the continued employment of the optionee
and/or such other conditions or event as the Board may determine.

                2.2 RESTRICTED STOCK AWARDS. The Board in its discretion may
grant Restricted Stock Awards, entitling the recipient to acquire, for a
purchase price determined by the Board, shares of Common Stock subject to such
restrictions and conditions as the Board may determine at the time of grant
("Restricted Stock"), including continued employment and/or achievement of
pre-established performance goals and objectives.

                2.3 ADMINISTRATION. The Plan shall be administered by the Board
of Directors of the Company, whose construction and interpretation of the terms
and provisions of the Plan shall be final and conclusive. The Board of Directors
may in its sole discretion issue

                                      -13-
<PAGE>

Restricted Stock and grant Options to purchase shares of Common Stock, and issue
shares upon exercise of such Options as provided in the Plan. The Board shall
have authority, subject to the express provisions of the Plan, to construe the
respective Restricted Stock Agreements (as defined in Section 5.2), Option
Agreements and the Plan, to prescribe, amend and rescind rules and regulations
relating to the Plan, to determine the terms and provisions of the respective
Restricted Stock Agreements and Option Agreements, and to make all other
determinations in the judgment of the Board of Directors necessary or desirable
for the administration of the Plan. The Board of Directors may correct any
defect or supply any omission or reconcile any inconsistency in the Plan or in
any Restricted Stock Agreement or Option Agreement in the manner and to the
extent it shall deem expedient to carry the Plan into effect and it shall be the
sole and final judge of such expediency. No director or person acting pursuant
to authority delegated by the Board of Directors shall be liable for any action
or determination under the Plan made in good faith. The Board of Directors may,
to the full extent permitted by or consistent with applicable laws or
regulations (including, without limitation, applicable state law), delegate any
or all of its powers under the Plan to a committee (the "Committee") appointed
by the Board of Directors, and if the Committee is so appointed all references
to the Board of Directors in the Plan shall mean and relate to such Committee.

            3. ELIGIBILITY. Options may be granted, and Restricted Stock may be
issued, to persons who are, at the time of such grant or issuance, employees,
officers or directors of, or consultants or advisors to, the Company; PROVIDED,
that the class of persons to whom Incentive Stock Options may be granted shall
be limited to employees of the Company.

            4. STOCK SUBJECT TO PLAN. Subject to adjustment as provided in
Section 14 below, the maximum number of shares of Common Stock of the Company
which may be issued under the Plan is 1,500,000 shares. If an Option shall
expire or terminate for any reason without having been exercised in full, the
unpurchased shares subject to such Option shall again be available for
subsequent Option grants under the Plan. If shares of Restricted Stock shall be
forfeited to, or otherwise repurchased by, the Company pursuant to a Restricted
Stock Agreement, such purchased shares shall again be available for subsequent
Option grants or Restricted Stock Awards under the Plan. If shares issued upon
exercise of an Option are tendered to the Company in payment of the exercise
price of an Option, such tendered shares shall again be available for subsequent
Option grants under the Plan.

            5. FORMS OF RESTRICTED STOCK AGREEMENTS AND OPTION AGREEMENTS

                5.1 OPTION AGREEMENT. As a condition to the grant of an Option,
each recipient of an Option shall execute an option agreement ("Option
Agreement") in such form not inconsistent with the Plan as may be approved by
the Board of Directors. Such Option Agreements may differ among recipients.

                5.2 RESTRICTED STOCK AGREEMENT. As a condition to the issuance
of Restricted Stock, each recipient thereof shall execute an agreement
("Restricted Stock Agreement") in such form not inconsistent with the Plan as
may be approved by the Board of Directors. Such Restricted Stock Agreements may
differ among recipients and need not be entitled "Restricted Stock Agreements."

                                      -2-
<PAGE>

                5.3 "STAND-OFF" AGREEMENT. Unless the Board of Directors
specifies otherwise, each Restricted Stock Agreement and Option Agreement shall
provide that upon the request of the Company or the managing underwriter(s), the
holder of any Option or the purchaser of any Restricted Stock shall, in
connection with an initial public offering of the Company's common stock, agree
in writing that for a period of time (not to exceed 180 days) from the effective
date of the Securities and Exchange Commission registration statement for such
offering, the holder or purchaser will not sell, make any short sale of, loan,
grant any option for the purchase of, or otherwise dispose of any shares of the
Company's common stock owned or controlled by him.

            6. PURCHASE PRICE

                6.1 GENERAL. The purchase price per share of Restricted Stock
and per share of stock deliverable upon the exercise of an Option shall be
determined by the Board of Directors, PROVIDED, HOWEVER, that in the case of an
Incentive Stock Option, the exercise price shall not be less than 100% of the
fair market value of such stock, as determined by the Board of Directors, at the
time of grant of such Option, or less than 110% of such fair market value in the
case of Options described in Section 11.2.

                6.2 PAYMENT OF PURCHASE PRICE. Option Agreements may provide for
the payment of the exercise price by delivery of cash or a check to the order of
the Company in an amount equal to the exercise price of such Options, or, to the
extent provided in the applicable Option Agreement, (i) by delivery to the
Company of shares of Common Stock of the Company already owned by the optionee
for a period of six months and having a fair market value equal in amount to the
exercise price of the Options being exercised, (ii) a personal recourse note
issued by the optionee to the Company in a principal amount equal to such
aggregate exercise price and with such other terms, including interest rate and
maturity, as the Company may determine in its discretion; PROVIDED, however,
that the interest rate borne by such note shall not be less than the lowest
applicable federal rate, as defined in Section 1274(d) of the Code, (iii) by any
other means which the Board of Directors determines are consistent with the
purpose of the Plan and with applicable laws and regulations or (iv) by any
combination of such methods of payment. The fair market value of any shares of
the Company's Common Stock or other non-cash consideration which may be
delivered upon exercise of an Option shall be determined by the Board of
Directors. Restricted Stock Agreements may provide for the payment of any
purchase price in any manner approved by the Board of Directors at the time of
authorizing the issuance thereof.

            7. OPTION PERIOD. Each Option and all rights thereunder shall expire
on such date as shall be set forth in the applicable Option Agreement, PROVIDED
THAT, in any event, in the case of an Incentive Stock Option, such date shall
not be later than 10 years after the date on which the Option is granted (or
five years in the case of Options described in Section 11.2), and, in the case
of non-statutory Options, not later than 10 years after the date on which the
Option is granted, and, in either case, shall be subject to earlier termination
as provided in the Plan.

            8. EXERCISE OF OPTIONS. Each Option shall be exercisable either in
full or in installments at such time or times and during such period as shall be
set forth in the agreement evidencing such Option, subject to the provisions of
the Plan.

                                      -3-
<PAGE>

            9. NONTRANSFERABILITY OF OPTIONS. No Option shall be assignable or
transferable by the person to whom it is granted, either voluntarily or by
operation of law, except by will or the laws of descent and distribution. During
the life an optionee, an Option held by him or her shall be exercisable only by
the optionee.

            10. EFFECT OF TERMINATION. No Incentive Stock Option may be
exercised unless, at the time of such exercise, the optionee is, and has
continuously since the date of grant of his or her Incentive Stock Option been,
employed by the Company, except that, unless the Option Agreement or instrument
expressly provides otherwise:

                10.1 the Incentive Stock Option may be exercised within the
period of thirty days (or within such lesser period as may be specified in the
applicable Option Agreement) after the date the optionee's employment with the
Company terminates other than for death, disability or termination for cause;

                10.2 if the optionee dies while in the employ of the Company,
the Incentive Stock Option may be exercised by the person to whom it is
transferred by will or the laws of descent and distribution within the period of
one year after the date of death (or within such lesser period as may be
specified in the applicable Option Agreement);

                10.3 if the optionee becomes disabled (within the meaning of
Section 22(e)(3) of the Code or any successor provision thereto) while in the
employ of the Company, the Incentive Stock Option may be exercised within the
period of one year after the date the optionee ceases to be such an employee
because of such disability (or within such lesser period as may be specified in
the applicable Option Agreement); and

                10.4 if the optionee's employment with the Company is terminated
by the Company for cause, the Incentive Stock Option shall terminate
immediately. The term "cause" shall mean (a) any material breach by the optionee
of any agreement to which the optionee and the Company are both parties, (b) any
act (other than retirement) or omission to act by the optionee which may have a
material and adverse effect on the Company's business or on the optionee's
ability to perform services for the Company, including, without limitation, the
commission of any crime (other than minor traffic violations), or (c) any
material misconduct or material neglect of duties by the optionee in connection
with the business or affairs of the Company or any Parent, Subsidiary or
affiliate of the Company;

PROVIDED, HOWEVER, that in no event may any Incentive Stock Option be exercised
after the expiration date of the Incentive Stock Option. For all purposes of the
Plan and any Incentive Stock Option granted hereunder, "employment" shall be
defined in accordance with the provisions of Section 1.421-7(h) of the Income
Tax Regulations (or any successor regulations).

            A non-statutory Option granted to an employee shall be subject to
the foregoing provisions of this Section 10 as if it were an Incentive Stock
Option, but a non-statutory Option may also be exercised so long as the optionee
maintains a relationship with the Company as a director, consultant or adviser,
unless the Option Agreement provides otherwise.

            11. INCENTIVE STOCK OPTIONS. Options which are intended to be
Incentive Stock Options shall be subject to the following additional terms and
conditions:

                                      -4-
<PAGE>

                11.1 EXPRESS DESIGNATION. All Incentive Stock Options shall, at
the time of grant, be specifically designated as such in the Option Agreement
covering such Incentive Stock Options.

                11.2 10% SHAREHOLDER. If any employee to whom an Incentive Stock
Option is to be granted is, at the time of the grant of such Option, the owner
of stock possessing more than 10% of the total combined voting power of all
classes of stock of the Company (after taking into account the attribution of
stock ownership rules of Section 424(d) of the Code), then the following special
provisions shall be applicable to the Incentive Stock Option granted to such
individual:

                11.2.1 the purchase price per share of the Common Stock subject
to such Incentive Stock Option shall not be less than 110% of the fair market
value of one share of Common Stock at the time of grant; and

                11.2.2 the option exercise period shall not exceed five years
from the date of grant.

                11.3 DOLLAR LIMITATION. For so long as the Code shall so
provide, Options granted to any employee under the Plan (and any other incentive
stock option plans of the Company) which are intended to constitute Incentive
Stock Options shall not constitute Incentive Stock Options to the extent that
such Options, in the aggregate, become exercisable for the first time in any one
calendar year for shares of Common Stock with an aggregate fair market value
(determined as of the respective date or dates of grant) of more than $100,000.

            12. ADDITIONAL PROVISIONS.

                12.1 ADDITIONAL PROVISIONS. The Board of Directors may, in its
sole discretion, include additional provisions in Restricted Stock Agreements
and Option Agreements, including, without limitation, restrictions on transfer,
rights of the Company to repurchase shares of Restricted Stock or shares of
Common Stock acquired upon exercise of Options, commitments to pay cash bonuses,
to make, arrange for or guaranty loans or to transfer other property to
optionees upon exercise of Options, or such other provisions as shall be
determined by the Board of Directors; PROVIDED THAT such additional provisions
shall not be inconsistent with any other term or condition of the Plan and such
additional provisions shall not be such as to cause any Incentive Stock Option
to fail to qualify as an Incentive Stock Option within the meaning of Section
422 of the Code.

                12.2 ACCELERATION, EXTENSION, ETC. The Board of Directors may,
in its sole discretion, (i) accelerate the date or dates on which all or any
particular Option or Options may be exercised or (ii) extend the dates during
which all, or any particular, Option or Options may be exercised.

                                      -5-
<PAGE>

            13. RIGHTS AS A SHAREHOLDER. The holder of an Option shall have no
rights as a shareholder with respect to any shares covered by the Option
(including, without limitation, any rights to receive dividends or non-cash
distributions with respect to such shares) until the date of issue of a stock
certificate to him or her for such shares. No adjustment shall be made for
dividends or other rights for which the record date is prior to the date such
stock certificate is issued.

            14. ADJUSTMENT PROVISIONS FOR RECAPITALIZATIONS AND RELATED
TRANSACTIONS.

                14.1 GENERAL. If, through or as a result of any merger,
consolidation, sale of all or substantially all of the assets of the Company,
reorganization, recapitalization, reclassification, stock dividend, stock split,
reverse stock split or other similar transaction, (i) the outstanding shares of
Common Stock are increased, decreased or exchanged for a different number or
kind of shares or other securities of the Company, or (ii) additional shares or
new or different shares or other securities of the Company or other non-cash
assets are distributed with respect to such shares of Common Stock or other
securities, an appropriate and proportionate adjustment may be made in (x) the
maximum number and kind of shares reserved for issuance under the Plan, (y) the
number and kind of shares or other securities subject to any then outstanding
Options, and (z) the price for each share subject to any then outstanding
Options, without changing the aggregate purchase price as to which such Options
remain exercisable. Notwithstanding the foregoing, no adjustment shall be made
pursuant to this Section 14 if such adjustment would cause the Plan to fail to
comply with Section 422 of the Code.

                14.2 BOARD AUTHORITY TO MAKE ADJUSTMENTS. Any adjustments under
this Section 14 will be made by the Board of Directors, whose determination as
to what adjustments, if any, will be made and the extent thereof will be final,
binding and conclusive. No fractional shares will be issued under the Plan on
account of any such adjustments.

            15. MERGER, CONSOLIDATION, ASSET SALE, LIQUIDATION, ETC.

                15.1 GENERAL. In the event of a consolidation or merger or sale
of all or substantially all of the assets of the Company in which outstanding
shares of Common Stock are exchanged for securities, cash or other property of
any other corporation or business entity, or in the event of a liquidation of
the Company, the Board of Directors of the Company, or the board of directors of
any corporation assuming the obligations of the Company, may, in its discretion,
take any one or more of the following actions, as to some or all outstanding
Options (and need not take the same action as to each such Option): (i) provide
that such Options shall be assumed, or equivalent Options shall be substituted,
by the acquiring or succeeding corporation (or an affiliate thereof), PROVIDED
THAT any such Options substituted for Incentive Stock Options shall meet the
requirements of Section 424(a) of the Code, (ii) upon written notice to the
optionees, provide that all unexercised Options will terminate immediately prior
to the consummation of such transaction unless exercised by the optionee (to the
extent otherwise then exercisable) within a specified period following the date
of such notice, (iii) in the event of a merger under the terms of which holders
of the Common Stock of the Company will receive upon consummation thereof a cash
payment for each share surrendered in the merger (the "Merger Price"), make or
provide for a cash payment to the optionees equal to the difference between (A)
the Merger Price times the number of shares of Common Stock subject to such
outstanding

                                      -6-
<PAGE>

Options (to the extent then exercisable at prices not in excess of the Merger
Price) and (B) the aggregate exercise price of all such outstanding Options, in
exchange for the termination of such Options, and (iv) provide that all or any
outstanding Options shall become exercisable in full immediately prior to such
event.

                15.2 SUBSTITUTE OPTIONS. The Company may grant Options in
substitution for Options held by employees of another corporation who become
employees of the Company, or a subsidiary of the Company, as the result of a
merger or consolidation of the employing corporation with the Company or a
subsidiary of the Company, or as a result of the acquisition by the Company, or
one of its subsidiaries, of property or stock of the employing corporation. The
Company may direct that substitute Options be granted on such terms and
conditions as the Board of Directors considers appropriate in the circumstances.

                15.3 RESTRICTED STOCK. In the event of a business combination or
other transaction of the type detailed in Section 15.1, any securities, cash or
other property received in exchange for shares of Restricted Stock shall
continue to be governed by the provisions of any Restricted Stock Agreement
pursuant to which they were issued, including any provision regarding vesting,
and such securities, cash, or other property may be held in escrow on such terms
as the Board of Directors may direct, to insure compliance with the terms of any
such Restricted Stock Agreement.

            16. NO SPECIAL EMPLOYMENT RIGHTS. Nothing contained in the Plan or
in any Option or Grant Stock Agreement shall confer upon any optionee any right
with respect to the continuation of his or her employment by the Company or
interfere in any way with the right of the Company at any time to terminate such
employment or to increase or decrease the compensation of the optionee.

            17. OTHER EMPLOYEE BENEFITS. The amount of any compensation deemed
to be received by an employee as a result of the issuance of shares of
Restricted Stock or the grant or exercise of an Option or the sale of shares
received upon such award or exercise will not constitute compensation with
respect to which any other employee benefits of such employee are determined,
including, without limitation, benefits under any bonus, pension,
profit-sharing, life insurance or salary continuation plan, except as otherwise
specifically determined by the Board of Directors.

            18. AMENDMENT OF THE PLAN.

                18.1 The Board of Directors may at any time, and from time to
time, modify or amend the Plan in any respect, except that if at any time the
approval of the shareholders of the Company is required under Section 422 of the
Code or any successor provision with respect to Incentive Stock Options, the
Board of Directors may not effect such modification or amendment without such
approval.

                18.1 The termination or any modification or amendment of the
Plan shall not, without the consent of an optionee, affect his or her rights
under an Option previously granted to him or her. With the consent of the
recipient of Restricted Stock or optionee affected, the Board of Directors may
amend outstanding Restricted Stock Agreements or Option Agreements in a

                                      -7-
<PAGE>

manner not inconsistent with the Plan. The Board of Directors shall have the
right to amend or modify the terms and provisions of the Plan and of any
outstanding Incentive Stock Options to the extent necessary to qualify any or
all such Options for such favorable federal income tax treatment (including
deferral of taxation upon exercise) as may be afforded incentive stock options
under Section 422 of the Code.

            19. WITHHOLDING. The Company shall have the right to deduct from
payments of any kind otherwise due to the optionee any federal, state or local
taxes of any kind required by law to be withheld with respect to issuance of any
shares of Restricted Stock or shares issued upon exercise of Options. Subject to
the prior approval of the Company, which may be withheld by the Company in its
sole discretion, the obligor may elect to satisfy such minimum withholding
obligations, in whole or in part, (i) by causing the Company to withhold shares
of Common Stock otherwise issuable or (ii) by delivering to the Company shares
of Common Stock already owned by the obligor. The shares so delivered or
withheld shall have a fair market value equal to such withholding obligation.
The fair market value of the shares used to satisfy such withholding obligation
shall be determined by the Company as of the date that the amount of tax to be
withheld is to be determined. A person who has made an election pursuant to this
Section 19 may only satisfy his or her withholding obligation with shares of
Common Stock which are not subject to any repurchase, forfeiture, unfulfilled
vesting or other similar requirements.

            20. EFFECTIVE DATE AND DURATION OF THE PLAN.

                20.1 EFFECTIVE DATE. The Plan shall become effective when
adopted by the Board of Directors, but no Incentive Stock Option shall become
exercisable unless and until the Plan shall have been approved by the Company's
shareholders. If such shareholder approval is not obtained within twelve months
after the date of the Board's adoption of the Plan, no Options previously
granted under the Plan shall be deemed to be Incentive Stock Options and no
Incentive Stock Options shall be granted thereafter. Amendments to the Plan not
requiring shareholder approval shall become effective when adopted by the Board
of Directors; amendments requiring shareholder approval (as provided in Section
18) shall become effective when adopted by the Board of Directors, but no
Incentive Stock Option granted after the date of such amendment shall become
exercisable (to the extent that such amendment to the Plan was required to
enable the Company to grant such Incentive Stock Option to a particular
optionee) unless and until such amendment shall have been approved by the
Company's shareholders. If such shareholder approval is not obtained within
twelve months of the Board's adoption of such amendment, any Incentive Stock
Options granted on or after the date of such amendment shall terminate to the
extent that such amendment to the Plan was required to enable the Company to
grant such Option to a particular optionee. Subject to this limitation, Options
may be granted under the Plan at any time after the effective date and before
the date fixed for termination of the Plan.

                20.2 TERMINATION. Unless sooner terminated in accordance with
Section 15 or by the Board of Directors, the Plan shall terminate upon the close
of business on the day next preceding the tenth anniversary of the date of its
adoption by the Board of Directors.

                                      -8-
<PAGE>

            21. PROVISION FOR FOREIGN PARTICIPANTS. The Board of Directors may,
without amending the Plan, modify the terms of Option or Grant Stock Agreements
to differ from those specified in the Plan with respect to participants who are
foreign nationals or employed outside the United States to recognize differences
in laws, rules, regulations or customs of such foreign jurisdictions with
respect to tax, securities, currency, employee benefit or other matters.

            22. REQUIREMENTS OF LAW. The Company shall not be required to sell
or issue any shares under any Option if the issuance of such shares shall
constitute a violation by the optionee or by the Company of any provisions of
any law or regulation of any governmental authority. In addition, in connection
with the Securities Act of 1933, as now in effect or hereafter amended (the
"Act"), the Company shall not be required to issue any shares upon exercise of
any Option unless the Company has received evidence satisfactory to it to the
effect that the holder of such Option will not transfer such shares except
pursuant to a registration statement in effect under the Act or unless an
opinion of counsel satisfactory to the Company has been received by the Company
to the effect that such registration is not required in connection with any such
transfer. Any determination in this connection by the Board shall be final,
binding and conclusive. In the event the shares issuable on exercise of an
Option are not registered under the Act or under the securities laws of each
relevant state or other jurisdiction, the Company may imprint on the
certificate(s) appropriate legends that counsel for the Company considers
necessary or advisable to comply with the Act or any such state or other
securities law. The Company may register, but in no event shall be obligated to
register, any securities covered by the Plan pursuant to the Act; and in the
event any shares are so registered the Company may remove any legend on
certificates representing such shares. The Company shall not be obligated to
take any affirmative action in order to cause the exercise of an Option or the
issuance of shares pursuant thereto to comply with any law or regulation of any
governmental authority.

            23. GOVERNING LAW. This Plan and each Option shall be governed by
the laws of the State of Delaware, without regard to its principles of conflicts
of law.

                                      * * *

                                      -9-

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