Document:

AGREEMENT AND PLAN OF REORGANIZATION

THIS AGREEMENT AND PLAN OF  REORGANIZATION  ("Agreement")  is entered into as of
this  10/28/98 by and among  Accident  Prevention  Plus,  Inc.  (Nevada  Corp.),
(referred to as "APP),  with its offices and principal  place of business at 145
Oser  Avenue,  Hauppauge,  NY, and  International  Purchasing  Service  Inc. (NY
Corp.),  (referred to as "IPS"),and its shareholders as approved by the Board of
Directors  "Shareholder",  who are the holders of the majority of the issued and
outstanding  shares of common stock of APP and Richard  Goodhart as the owner of
all of the issued and  outstanding  shares of 1PS, with respect to the following
facts:

A. Richard Goodhart is the owner and exclusive holder of IPS wishes to merge and
become a wholly owned subsidiary of "APP".

B. Upon the  execution  hereof "IPS" shall assign such  ownership  and rights to
"APP".

C. This  Agreement  constitutes a plan or  reorganization  within the meaning of
Section 368 (a) (1) (B) of the Internal Revenue Code of 1986, as amended.  "APP"
shall acquire pursuant hereto,  100 percent of the outstanding  "IPS" shares, in
exchange for 10 percent of the outstanding shares of "APP".

NOW, THEREFORE, the parties hereto agree as follows:

1.   THE ACQUISITION
     ---------------

1.1.  Upon the terms and  conditions  set forth  herein,  "APP" hereby agrees to
transfer and assign to Richard Goodhart 1,600,000 shares amounting to 10 percent
of the issued and  outstanding  shares of its common stock and shall  receive in
exchange for 200 of the issued and outstanding  shares of"IPS".  Upon completion
of the transaction, "IPS" shall become a wholly owned subsidiary of "APP Inc.".

1.2.  Title to shares.  Concurrent  herewith,  Richard  Goodhart shall convey to
"APP" good and marketable title to "IPS"'s shares,  except such  restrictions as
are imposed by federal and state securities laws,  liabilities,  or restrictions
created,  if any,  by  "IPS".  RICHARD  GOODHART  shall  deliver  to  "APP"  all
certificates representing "IPS's Shares duly endorsed for transfer.

2.   EXCHANGE
     --------

2.1. As consideration  for the acquisition of the 200 shares,  "APP" shall issue
to and for the benefit of RICHARD GOODHART Shareholder, effective as of the date
hereof 1,600,000  shares of "APP" duly authorized,  fully paid and nonassessable
common stock, $.OOl par value, as follows:

2.2. (a) Richard  Goodhart shall have good and marketable title to "APP" shares,
acknowledging  any  debts,  liabilities,  obligations,  claims or  restrictions,
except such  restrictions  as are imposed by federal or state  securities  laws.
Concurrently  herewith,  "APP"  shall  deliver  to  Richard  Goodhart,  a letter
directed to "IPS", the Continental  Transfer Agent,  authorizing the issuance of
certificates  representing  1,600,000 shares. Each Shareholder shall execute and
deliver an investment certificate to "APP" in the form of Exhibit 2.2.

<PAGE>

      (b)Except  for  such  shares  which  may  be  registered   pursuant  to  a
registration  statement to be filed with the SEC, the 1,600,000  shares shall be
restricted from sale to the public and shall retain their restricted  nature for
a period of two years from the  closing  Date.  Each  certificate  shall bear an
appropriate legend describing the transfer restriction.

2.3. Legend.  Each stock  certificate  representing  "APP" shares shall bear the
following legends:

         The  shares  of stock  represented  by this  certificate  have not been
         registered  under the Securities Act of 1933 ("1933 Act") nor under any
         applicable  state  securities act and may not be offered or sold except
         pursuant to (I) an effective  registration  statement  relating to such
         stock under the 1933 Act and any applicable  state securities act, (II)
         to the extent  applicable,  Rule 144 under the 1933 Act (or any similar
         rule under such act or acts relating to the disposition of securities),
         or (III) an opinion of counsel  satisfactory to the Corporation that an
         exemption from registration under such Act or Acts is available.

 3. REPRESENTATIONS AND WARRANTIES OF "APP"
    ---------------------------------------

"APP" represents and warrants to "IPS" that: all  representation  and warranties
have been waived.

 4. REPRESENTATIONS AND WARRANTIES OF "IPS"
    ---------------------------------------

"IPS"   represents  and  warrants  to  each  Shareholder  and  "APP"  that:  all
representation and warrants have been waived.

5.  CONDITIONS TO "IPS" OBLIGATiONS
    -------------------------------

Unless waived by "APP" in writing,  "IPS"  obligations  hereunder are subject to
the satisfaction on or prior to the date hereof

6.  CONDITIONS TO "APP" OBLIGATIONS
    -------------------------------

Unless waived by "IPS" in writing,  the "APP" obligations  hereunder are subject
to the satisfaction on or prior to the date hereof.

7.  INDEMNITY
    ---------

The Shareholders agree to waive any  indenmification,  hold harmless,  reimburse
and  defend  "APP" and "IPS"  against  any  claim,  costs,  expense,  liability,
obligation,  loss or damage (including legal fees) of any nature, incurred by or
imposed upon the Companies which results, arises out of or is based upon:

(a)   any misrepresentation by the Shareholders or breach of any warranty by the
      Shareholders  in this  Agreement  or in any Exhibit or  Schedule  attached
      hereto; or
(b)    any breach or default in performed by each of them hereunder.

8.  CLOSING
    -------

The consummation of the transactions contemplated herein shall take place at the
offices of "APP" within  fourteen days after the  ratification of this Agreement
by "APP" Board of Directors.  "APP" shall convene a special meeting of its Board
of Directors for the purpose of passing upon this agreement within fourteen days
from date.

<PAGE>

9.  MISCELLANEOUS
    -------------

9.1. Notice. All notices, demands or other communications required or desired to
be  delivered  hereunder  by any party  shall be in writing and shall be validly
given or made to another  party if served  either  personally or if deposited in
the United States mail, certified or registered, postage prepaid, return receipt
requested.  If such notice,  demand or other communication be served personally,
service shall be conclusively  deemed made at the time of such personal service.
If such  notice,  demand or other  communication  be given by mail,  such notice
shall be  conclusively  deemed  given  forty-eight  (48) hours after the deposit
thereof in the United  States mail  addressed  to the party to whom such notice,
demand or other communication is to be given as hereinafter set forth:

         a)  Mr. Seth I. Ben-Ezra,           c/o Stephen j. Goldstein, PC
                                             500 North Broadway, Suite 243
                                             Jericho, NY 11753

         b)  Richard Goodhart                99 Aspen Drive East
                                             Woodbury, NY 11797

Any party  hereto may change its address for the purpose of  receiving  notices,
demands and other conununications as herein provided by written notice delivered
in the manner aforesaid to the other party or parties hereto.

9.2. Modifications or amendments.  No amendment,  change or modification of this
document  shall be valid  unless in  writing  and  signed by all of the  parties
hereto.

9.3.  Waiver.  No  reliance  upon or  waiver of one or more  provisions  of this
Agreement shall constitute a waiver of any other provisions hereof.

9.4.  Successors and Assigns.  All of the terms and provisions  contained herein
shall inure to the benefit of and shall be binding  upon the parties  hereto and
their respective heirs, representatives and successors,  provided, however, that
no party  shall be  entitled  to assign its rights  hereunder  or  delegate  its
responsibilities without the prior written consent of all other parties.

9.5.  Separate  Counterparts.  This  document  may be  executed  in one or  more
separate counterparts, each of which, when so executed, shall be deemed to be an
original. Such counterparts shall, together, constitute and shall be one and the
same instrument.

9.6.  Captions.  The captions  appearing at the  commencement  of the paragraphs
hereof are descriptive  only and are for convenience in reference.  In the event
of a conflict between any such caption and the paragraph at the head of which it
appears,  the  paragraph  and not such caption  shall  control and govern in the
construction of this document.

9.7. Exhibits and Schedules.  Each fact or statement recited or contained in any
exhibit, schedule,  certificate or other instrument delivered by or on behalf of
the parties hereto, or in connection with the transactions  contemplated hereby,
shall be deemed a representation and a warranty hereunder.

9.8. Further  Assurances.  Each of the parties hereto shall execute and deliver,
if required,  additional papers,  documents, and other assurances,  and shall do
all acts and things  reasonably  necessaiy in connection with the performance of
their obligations  hereunder and to carry out the intent of the parties and this
agreement.

9.9. Applicable Law and Severability. In the event of controversy this agreement
and the  exhibits  forming a part  hereof  shall be  governed by the laws of the
State of New York without regard to New York's conflict of laws rules applicable
to agreements  executed and to be wholly performed within the State of New York.
Nothing  contained  herein shall be construed so as to require the commission of
any act contrary to law, and wherever there is a conflict  between any provision
contained herein and any

<PAGE>

present or future statute,  law,  ordinance or regulation  contrary to which the
parties  have no legal  right of  contract,  the latter  shall  prevail  but the
provision of this document which is affected shall be curtailed and limited only
to extent necessary to comply with the requirements of the law.

9.10.  Enforceability.  It is agreed  that the  rights  granted  to the  parties
hereunder  are of a special and unique kind and character and that, in the event
of a breach by any party of any material  provision of this document,  the other
party or parties  would not have any  adequate  remedy at law.  It is  expressly
agreed,  therefore,  that the rights of the parties hereunder may be enforced by
an  action  for  specific  performance  and such  other  equitable  relief as is
provided under the laws of the State of New York.

9.11. Attorney's Fees and Cost. In the event any action is instituted by a party
hereto to enforce any of the terms or provisions hereof, the prevailing party in
such action  shall be entitled to such  reasonable  attorneys'  fees,  costs and
expenses as may be fixed by the Court.

9.12.  Entire  Agreement.  This  document,  together with any related  documents
referred  to  in  this  Agreement,  constitutes  the  entire  understanding  and
agreement of the parties with respect to the subject  matter of this  Agreement,
and  all  prior  agreements,   understandings  or  representations   are  hereby
terminated and canceled in their entirety.

IN WITNESS  WHEREOF,  the parties have caused this Agreement to be duly executed
on the day and year first above written.

Accident Prevention Plus, Inc.            International Purchasing Service, Inc.

/s/  Steven H. Wahrman                    /s/  Richard Goodhart
- ------------------------------            ----------------------------

President                                 President
- ------------------------------            ----------------------------

10/28/98                                  10/28/98
- ------------------------------            ----------------------------Royce Anderson & Monroe, Inc.
                               447 Northfield Ave.
                                    Suite 200
                             West Orange, N.J. 07012

Phone: (973) 622-3023                                        Fax: (973) 622-3023

CONSULTING  AGREEMENT  dated as of the 30th day of  July,  1998,  between  Royce
Anderson  & Monroe,  Inc.,  of La Destra  Mill  Neck,  NY  11765,  and  Accident
Prevention Plus, Inc., of 145 Oser Ave. Ste 100 - Hauppauge, NY 11788

Accident  Prevention Plus, Inc. desires to hire Royce Anderson & Monroe,  Inc to
assist and asvise for  commercial  application  in The United States and and the
rest of the western hemisphere as to Corporate  Structure,  Capital Acquisition,
Contract Application, Equity Partners and Mergers and Acquisitions. It will also
advise and coordinate procedures for geographic allocation of business resources
in areas described in this paragraph.

1. Services; Term
Royce Anderson & Monroe, Inc. hereby agrees to provide services as consultant to
Accident Prevention Plus, LLC, Inc. for a period of five years commencing on the
thirtieth of July, 1998, for five years terminating on thirtieth of July, 2003.

2. Services to be performed
   (See Attachment A)

3. Compensation
a)   Royce Anderson & Monroe, Inc. shall be retained as described in item number
     1, above:  Royce Anderson & Monroe,  Inc., and its associates is to receive
     10% of the stock in the new company, (Accident Prevention Plus, Inc.) to be
     formed. The 10% can not be diluted by the issuance of new stock to officers
     and directors for a period of five years.

4.  Travel Expenses
In the event that, at Accident Prevention Plus, Inc.'s request, Royce Anderson &
Monroe,  Inc.  or its  representatives  is  required  to travel  away from their
corporate  offices in Mill Neck,  New York, in the  performance  of their duties
hereunder,  the Accident  Prevention  Plus, Inc. shall reimburse the corporation
for  all  expenses  incurred  by  the  corporation  or  its  representatives  in
connection with such travel.

5.  Termination
This Agreement may be terminated prior to the end of the Term:
(a) By Accident  Prevention Plus, Inc. if Royce Anderson & Monroe, Inc. does not
conform to agreed upon stipulation in this contract and as is outlined in number
2, or any other  documents  pertaining  to said  paragraph  #2,  above which are
mutually agreed upon and signed by both parties.  Royce Anderson & Monroe,  Inc.
shall retain all stock and rights prior to any termination.

<PAGE>

                          Royce Anderson & Monroe, Inc.
                               447 Northfield Aye,
                                    Suite 200
                             West Orange, N.J. 07012

Phone: (973) 622-3023                                        Fax: (973) 622-3023

CONSULTING  AGREEMENT  dated  as of the  _________________  day of  July,  1998,
between Royce Anderson & Monroe, Inc., of 447 Northfield Avenue, Suite 200, West
Orange, NJ 07012, and Accident Prevention Plus, LLC, of 145 Oser Ave. Suite 100,
Hauppauge, NY 11788.

Accident  Prevention Plus, LLC desires to hire Royce Anderson & Monroe,  Inc. to
assist and advise for  commercial  application in The United States and the rest
of the  western  hemisphere  as to  Corporate  Structure,  Capital  Acquisition,
Contract Application, Equity Partners and Mergers and Acquisitions. It will also
advise and coordinate procedures for geographic allocation of business resources
in areas described in this paragraph.

1. Services; Term
Royce Anderson & Monroe, Inc. hereby agrees to provide services as consultant to
Accident  Prevention  Plus,  LLC,  Inc.  for a period of five  years  commencing
_____________  on  the  of  July,  1998,  for  five  years  terminating  on  the
_____________ of July, 2003.

2. Services to be performed
   (See Attachment A)

3. Compensation
a)   Royce Anderson & Monroe, Inc. shall be retained as described in item number
     1, above: Royce Anderson & Monroe,  Inc., and its associates are to receive
     10% of the stock in the new company, (Accident Prevention Plus, Inc.) to be
     formed. The 10% can not be diluted by the issuance of new stock to officers
     and directors for a period of five years.

4. Travel Expenses
In the event that, at Accident Prevention Plus, LLC's request,  Royce Anderson &
Monroe,  Inc.  or its  representatives  are  required  to travel away from their
corporate offices in West Orange, New Jersey, in the performance of their duties
hereunder,  then Accident  Prevention  Plus, LLC shall reimburse the corporation
for  all  expenses  incurred  by  the  corporation  or  its  representatives  in
connection with such travel.

5. Termination
This Agreement may be terminated prior to the end of the Term:
(a) By Accident  Prevention Plus, LLC if Royce Anderson & Monroe,  Inc. does not
conform to agrged upon stipulation in this contract and as is outlined in number
2, or any other  documents  pertaining  to said  paragraph  #2,  above which are
mutually agreed upon and signed by both parties.  Royce Anderson & Monroe,  Inc.
shall retain all stock and rights prior to any termination.

<PAGE>

In the event that this Agreement is terminated in accordance with this paragraph
2, the Company shall have no further obligation to Royce Anderson & Monroe, Inc.
under  this  Agreement  after the date of such  termination,  except  that Royce
Anderson & Monroe,  Inc. shall be entitled to receive any consideration to which
it is entitled pursuant to paragraph 2 hereof which has accrued and has not been
paid up to and including the date of termination.

6. Confidential  Information
All  confidential  information  which  Royce  Anderson  & Monroe,  Inc.  may now
possess,  may obtain during or after the Term, or may create prior to the end of
the Term relating to the business of the Accident  Prevention  Plus, Inc., shall
not be published, disclosed or made accessible by him to any other person, firm,
or corporation  either during or after the Term or used by him except during the
Term in the business and for the benefit of the Accident  Prevention Plus, Inc.,
without the prior written consent of the Accident Prevention Plus, Inc..

7. Binding Effect; Assignment
This  Agreement  shall be binding  upon and inure to the  benefit of the parties
hereto, the successors and assigns of the Accident Prevention Plus, Inc. and the
assigns,  heirs and personal  representatives of Royce Anderson & Monroe,  Inc.;
provided,  however,  that Royce Anderson & Monroe, Inc. may assign,  transfer or
otherwise  convey any of its  rights or  delegate  any of its duties  under this
Agreement without the written consent of the Accident Prevention Plus, Inc..

8. Governing Law
This Agreement shall be governed by and construed in accordance with the laws of
the State of New York without giving effect to conflicts of law.

9. Entire Agreement
This  Agreement   represents  the  entire  agreement  and  any  other  documents
pertaining to said paragraph #2, above which are mutually agreed upon and signed
by both parties with respect to matters  contemplated  herein and supercedes any
prior oral or written  agreements  or  undertakings  between  the  parties  with
respect to such matters.

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

Royce Anderson & Monroe, Inc.                 Accident Prevention Plus, Inc. by
Authorized Representative                     Richard Goodhart, Chairman and CEO
Alex Moskowitz

/s/  Alex Moskowitz                           /s/  Richard Goodhart, CEO
- -----------------------------                 -------------------------------

                                             Steven H. Wahrman, President

                                             /s/  Steven H. Wahrman
                                             -----------------------------------

<PAGE>

                         Royce Anderson & Monroe, Inc.
                               447 Northfield Ave.
                                    Suite 200
                             West Orange, N.J. 07012

Phone: (973) 622-3023                                        Fax: (973) 622-3023

Attachment A

1.  Advise to
    a) Commercial application
       1.  United States
       2.  Other areas of the Western Hemisphere

2.  Corporate Structure

3.  Capital Acquisition

4.  Contract Application

5.  Equity Partners

6.  Mergers and Acquisitions

<PAGE>

                             ROYCE ANDERSON & MONROE
                               447 Northfield Ave.
                                    Suite 200
                             West Orange, N.J. 07012

Phone: (973) 622-3023                                        Fax: (973) 622-3023

Under Rule 144 SEC  Regulation,  Accident  Prevention Plus LLC or their attorney
cannot  refuse a Letter of  Opinion  for  relief in regard to taking  legend off
stock in the above mentioned  Corporation provided all SEC requirements are met.
Accident  Prevention Plus, LLC must accept  Corporation's  own Counsel Letter of
Opinion.

<PAGE>
                        AMENDMENT TO CONSULTING AGREEMENT

         THIS AMENDMENT TO CONSULTING AGREEMENT is entered into this 28th day of
October,   1998  by  and  between  Accident  Prevention  Plus,  Inc.,  a  Nevada
corporation ("APP") and Royce Anderson & Monroe, Inc. (`Royce Anderson").

                                    RECITALS

         WHEREAS,  Royce Anderson and Accident  Prevention  Plus, LLC, a limited
liability company ("APP LLC") had entered into a consulting agreement dated July
30, 1998 (the  "Consulting  Agreement") for a five year period pursuant to which
Royce Anderson was to perform certain duties;

         WHEREAS,  the terms and provisions of the Consulting Agreement provided
that Royce  Anderson  would  receive an  approximate  ten percent  (10%)  equity
ownership  interest in a new corporation to be formed as  consideration  for the
performance of those duties by Royce Anderson (not to be diluted by the issuance
of new stock to officers and directors for a period of five years);

         WHEREAS,  on October 28, 1998,  Accident  Prevention Plus, Inc. ("APP")
was  formed  under the laws of the state of Nevada,  and APP and Royce  Anderson
entered into an agreement  (the  "Exchange  Agreement")  whereby Royce  Anderson
agreed to  exchange  either its equity  membership  interest  or its right to an
equity  membership  interest in APP LLC for shares of restricted common stock of
APP;

         WHEREAS,  in accordance  with the terms and  provisions of the Exchange
Agreement,  on October 28, 1998,  2,006,276 shares of restricted common stock of
APP were issued to Royce  Anderson  evidencing  an  approximate  11.087%  equity
ownership interest in APP pursuant to the terms and provisions of the Consulting
Agreement;

         WHEREAS,  the board of  directors  of APP approved the issuance of such
shares of stock to Royce Anderson by resolution dated October 28, 1999; and

         WHEREAS,  the  parties  hereto  desire  to  memoralize  the  terms  and
provisions for such issuance of shares of common stock of APP.

         NOW, THEREFORE,  for and in consideration of the covenants and promises
set forth below, the parties agree as follows:

         1. Royce Anderson agrees to accept the issuance of 2,006,276  shares of
restricted common stock of APP as settlement for any and all services  performed
pursuant to the Consulting Agreement and fulfillment of the terms and provisions
of the Consulting  Agreement,  and that such stock-  certificate issued shall be
dated as of October 28, 1998;

<PAGE>

         2. APP acknowledges  that such issuance of shares  represents a greater
equity percentage ownership interest in APP than was originally  contemplated by
the terms and  conditions of the Consulting  Agreement,  and agrees to issue the
2,006,276 shares of restricted common stock to Royce Anderson.

         3. Royce  Anderson  is aware  that the  shares of common  stock are not
being  registered  under the Securities Act of 1933, as amended.  Royce Anderson
understands  that the shares of common stock are being issued in reliance on the
exemption from registration provided by Section 4(2) thereunder.  Royce Anderson
represents  and warrants that: (a) the shares of common stock are being acquired
solely for Royce Anderson's own account,  for investment  purposes only, and not
with a view to or in connection with, any resale,  distribution,  subdivision or
fractionalization  thereof;  and (b) Royce  Anderson  has no  agreement or other
arrangement, formal or informal, with any person to sell, transfer or pledge any
of the shares of common  stock or which would  guarantee  to Royce  Anderson any
profit, or protect Royce Anderson against any loss with respect to the shares of
common stock,  and Royce  Anderson has no plans to enter into any such agreement
or arrangement.  Royce Anderson  understands that it may be required to bear the
economic risk of this investment for an indefinite  period of time because there
is currently no trading  market for the shares of common stock and the shares of
common stock cannot be resold or otherwise  transferred  unless applicable state
securities  laws  are  complied  with  (which  APP  is not  obligated  to do) or
exemptions therefrom are available.

         4. The  issuance of  2,006,276  shares of common  stock of APP to Royce
Anderson shall be valued at $0.003 for an aggregate valuation of $6,018.00 as of
October 28, 1998.

         5.  Royce  Anderson  agrees  to waive  any such  restricted  provisions
contained in paragraph 3(a) of the Consulting Agreement which does not allow for
the  subsequent  issuance  of new  shares of common  stock to the  officers  and
directors of APP for a period of five years.

         6. Each party shall indemnify,  defend and hold harmless the other from
and against any and all claims, damages, liabilities, losses, costs and expenses
arising out of the  Consulting  Agreement and the issuance of stock  pursuant to
this Amendment to the Consulting Agreement.

         IN WITNESS  WHEREOF,  the parties have executed  this  Amendment on the
dates indicated below to be effective as of the date first above written.

                                           ACCIDENT PREVENTION PLUS, INC.,
                                           A Nevada corporation

Date: 1/10/00                              By: /s/ Steven H. Wahrman
                                               ------------------------
                                               Steven H. Wahrman

                                           ROYCE ANDERSON & MONROE, INC.

Date: 1/07/00                              By: /s/ Alex ??????
                                               -----------------
                                               Alex ???????

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