Document:

Stock Option Plan

    Exhibit
      10.7

    
 

     

    FLUID
      AUDIO NETWORK, INC.

     

    2005

     

    STOCK
      INCENTIVE PLAN

     

    

     

     

     

     

     

     

     

    July
      __, 2005

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    

     

    FLUID
      AUDIO NETWORK, INC.

    2005
      STOCK INCENTIVE PLAN

     

     

    ARTICLE
      I

    ESTABLISHMENT

     

    1.1  Purpose.
      Fluid
      Audio Network, Inc., 2005 Stock Incentive Plan (“Plan”) is hereby established by
      Fluid Audio Network, Inc., a Delaware corporation (“Company”). The purpose of
      this Plan is to promote the overall financial objectives of the Company and
      its
      shareholders by motivating those persons selected to participate in this Plan
      to
      achieve long-term growth in shareholder equity in the Company and by retaining
      the association of those individuals who are instrumental in achieving this
      growth. The Plan and the grant of awards hereunder are expressly conditioned
      upon the Plan’s approval by the shareholders of the Company pursuant to Section
      11.1.

     

    ARTICLE
      II

    DEFINITIONS

     

    For
      purposes of this Plan, the following terms are defined as set forth
      below:

     

    2.1  “Affiliate”
means
      any individual, corporation, partnership, association, limited liability
      company, joint-stock company, trust, unincorporated association or other entity
      (other than the Company) that directly, or indirectly through one or more
      intermediaries, controls, is controlled by, or is under common control with,
      the
      Company including, without limitation, any member of an affiliated group of
      which the Company is a common parent corporation as provided in Section 1504
      of
      the Code.

     

    2.2  “Agreement”
means
      any agreement entered into pursuant to this Plan pursuant to which an Award
      is
      granted to a Participant.

     

    2.3  “Alternative
      Award”
shall
      have the meaning set forth in Section 10.5.

     

    2.4  “Award”
means
      the grant of an Option, Restricted Stock or Stock Appreciation Right or any
      combination thereof pursuant to the terms of this Plan.

     

    2.5  “Beneficiary”
means
      the person, persons, trust or trusts which have been designated by a Participant
      in his or her most recent written beneficiary designation filed with the
      Committee to receive the benefit specified under the Plan to the extent
      permitted. If there is no designated beneficiary, then the term means the person
      or persons, trust or trusts entitled by will or the laws of descent and
      distribution to receive such benefits.

     

    2.6  “Board”
means
      the Board of Directors of the Company.

     

    2.7  “Cause”
shall
      have the meaning set forth in Section 10.4.

     

    
      
        
        

      

      
        2

        
          

        

      

      
        
        

      

    

     

    2.8  “Change
      in Control”
has
      the
      meaning set forth in Section 10.2.

     

    2.9  “Change
      in Control Price”
shall
      have the meaning set forth in Section 10.2.

     

    2.10  “Code”
means
      the Internal Revenue Code of 1986, as amended, final Treasury Regulations
      thereunder and any subsequent Internal Revenue Code.

     

    2.11  “Commission”
means
      the Securities and Exchange Commission or any successor agency.

     

    2.12  “Committee”
means
      the persons appointed by the Board to administer this Plan.

     

    2.13  “Common
      Stock”
means
      the shares of the Company’s Common Stock, whether presently or hereafter issued,
      and any other stock or security resulting from adjustment thereof as described
      hereinafter or the common stock of any successor to the Company which is so
      designated for the purpose of this Plan.

     

    2.14  “Company”
means
      Fluid Audio Network, Inc., a Delaware corporation, and includes any successor
      or
      assignee corporation or corporations into which the Company may be merged,
      changed or consolidated; any corporation for whose securities all or
      substantially all of the securities of the Company shall be exchanged; and
      any
      assignee of or successor to substantially all of the assets of the
      Company.

     

    2.15  “Competing
      Enterprise”
means
      any natural person, corporation, firm, joint venture, partnership, limited
      liability company, trust, unincorporated organization, government or any
      department, political subdivision or agency of a government which competes,
      directly or indirectly, with the Company’s business as an online music
      network.

     

    2.16  “Constructive
      Termination”
shall
      have the meaning set forth in Section 10.4.

     

    2.17  “Corporate
      Transaction”
shall
      have the meaning set forth in Section 10.2.

     

    2.18  “Disability”
means
      a
      mental or physical illness that entitles the Participant to receive benefits
      under the long term disability plan of the Company or an Affiliate, or if the
      Participant is not covered by such a plan or the Participant is not an employee
      of the Company or an Affiliate, a mental or physical illness that renders a
      Participant totally and permanently incapable of performing the Participant’s
      duties for the Company or an Affiliate. Notwithstanding the foregoing, a
      Disability shall not qualify under this Plan if it is the result of (i) a
      willfully self-inflicted injury or willfully self-induced sickness; or (ii)
      an
      injury or disease contracted, suffered, or incurred, while participating in
      a
      criminal offense. Notwithstanding the foregoing, if the Participant and the
      Company or an Affiliate have entered into an employment agreement which defines
      the term “Disability” (or a similar term), such definition shall govern for
      purposes of determining whether such Participant suffers a Disability for
      purposes of this Plan. The determination of Disability shall be made by the
      Committee. The determination of Disability for purposes of this Plan shall
      not
      be construed to be an admission of disability for any other
      purpose.

     

    
      
        
        

      

      
        3

        
          

        

      

      
        
        

      

    

     

    2.19  “Effective
      Date”
means
      July _, 2005.

     

    2.20  “Exchange
      Act”
means
      the Securities Exchange Act of 1934, as amended, and the rules and regulations
      promulgated thereunder.

     

    2.21  “Fair
      Market Value”
shall
      mean the market price of Common Stock, determined by the Committee as
      follows:

     

    (a) If
      Common
      Stock is not publicly traded (as described in subsections (b), (c) and (d)
      below), the Fair Market Value shall be determined by the Committee in good
      faith
      and in accordance with Section 260.140.50, Title 10 of the California Code
      of
      Regulations.

     

    (b) If
      Common
      Stock was traded over the counter on the date in question but was not classified
      as a national market issue, then the Fair Market Value shall be equal to the
      mean between the last reported representative bid and asked prices quoted by
      the
      NASDAQ system for such date;

     

    (c) If
      Common
      Stock was traded over the counter on the date in question and was classified
      as
      a national market issue, then the Fair Market Value shall be equal to the last
      transaction price quoted by the NASDAQ system for such date;

     

    (d) If
      Common
      Stock was traded on a stock exchange on the date in question, then the Fair
      Market Value shall be equal to the closing price reported by the applicable
      composite transaction report for such date; and

     

    In
      all
      cases, the determination of Fair Market Value by the Committee shall be
      conclusive and binding on all persons.

     

    2.22  “Grant
      Date”
means
      the date as of which an Award is granted pursuant to this Plan.

     

    2.23  “Incentive
      Stock Option”
means
      any Option intended to be and designated as an “incentive stock option” within
      the meaning of Section 422 of the Code.

     

    2.24  “Incumbent
      Board”
shall
      have the meaning set forth in Section 10.2.

     

    2.25  “Nonqualified
      Stock Option”
means
      an Option to purchase Common Stock granted under this Plan, the taxation of
      which is determined pursuant to Section 83 of the Code.

     

    2.26  “Option”
means
      a
      right to purchase Common Stock on specified conditions granted under Article
      VI.

     

    2.27  “Option
      Period”
means
      the period during which the Option shall be exercisable in accordance with
      the
      Agreement and Article VI.

     

    2.28  “Option
      Price”
means
      the price at which the Common Stock may be purchased under an Option as provided
      in Section 6.3(b).

     

    
      
        
        

      

      
        4

        
          

        

      

      
        
        

      

    

     

    2.29  “Outstanding
      Company Common Stock”
shall
      have the meaning set forth in Section 10.2.

     

    2.30  “Outstanding
      Company Voting Securities”
shall
      have the meaning set forth in Section 10.2.

     

    2.31  “Participant”
means
      a
      person who satisfies the eligibility conditions of Article V and to whom an
      Award has been granted by the Committee under this Plan, and in the event a
      Representative is appointed for a Participant or another person becomes a
      Representative, then the term “Participant” shall mean such Representative. The
      term shall also include a trust for the benefit of the Participant, a
      partnership the interest of which is by or for the benefit of the Participant,
      the Participant’s parents, spouse or descendants, or a custodian under a uniform
      gifts to minors act or similar statute for the benefit of the Participant’s
      descendants, to the extent permitted by the Committee and not inconsistent
      with
      Rule 16b-3 or the status of an Option as an Incentive Stock Option to the extent
      intended. Notwithstanding the foregoing, the term “Termination of Employment”
shall mean the Termination of Employment of the employee to whom the Award
      was
      originally granted (and other terms intended to refer solely to such employee
      shall be interpreted in a manner that is consistent with such
      intent).

     

    2.32  “Person”
shall
      have the meaning set forth in Section 10.2.

     

    2.33  “Plan”
means
      this Fluid Audio Network, Inc. 2005 Stock Incentive Plan, as the same may be
      amended from time to time.

     

    2.34  “Representative”
means
      (a) the person or entity acting as the executor or administrator of a
      Participant’s estate pursuant to the last will and testament of a Participant or
      pursuant to the laws of the jurisdiction in which the Participant had the
      Participant’s primary residence at the date of the Participant’s death;
      (b) the person or entity acting as the guardian or temporary guardian of a
      Participant; (c) the person or entity which is the Beneficiary of the
      Participant upon or following the Participant’s death; or (d) any person to whom
      an Award has been transferred with the permission of the Committee or by
      operation of law; provided that only one of the foregoing shall be the
      Representative at any point in time as determined under applicable law and
      recognized by the Committee.

     

    2.35  “Restricted
      Stock”
means
      an Award of shares of Stock pursuant to Article VIII below that are subject
      to
      restrictions or performance goals.

     

    2.36  “Restriction
      Period”
shall
      have the meaning set forth in Section 8.4.

     

    2.37  “Retirement”
means
      the Participant’s Termination of Employment after attaining either the normal
      retirement age or the early retirement age as defined in the principal (as
      determined by the Committee) tax-qualified plan of the Company or an Affiliate,
      if the Participant
      is covered by such plan, and if the Participant is not covered by such a plan,
      then age 65, or age 55 with the accrual of 10 years of service.

     

    
      
        
        

      

      
        5

        
          

        

      

      
        
        

      

    

     

    2.38  “Rule
      16b-3” and “Rule 16a-1(c)(3)”
means
      Rule 16b-3 and Rule 16a-1(c)(3), as from time to time in effect and applicable
      to the Plan and Participants, promulgated by the Securities and Exchange
      Commission under Section 16 of the Exchange Act.

     

    2.39  “Stock
      Appreciation Right”
means
      the right, pursuant to an Award granted under Article VII below, to surrender
      to
      the Company all or a portion of a right in exchange for an amount equal to
      the
      difference between (i) aggregate Fair Market Value, as of the date the right
      or
      such portion thereof is exercised and surrendered, of the shares of Common
      Stock
      covered by such right or such portion thereof, and (ii) the aggregate Fair
      Market Value of such right or such portion thereof on the date such Award was
      made.

     

    2.40  “Termination
      of Employment”
means
      the occurrence of any act or event whether pursuant to an employment agreement
      or otherwise that actually or effectively causes or results in the person’s
      ceasing, for whatever reason, to be an officer, consultant, director or employee
      of the Company or of any Affiliate, or to be an officer, independent contractor,
      director or employee of any entity that provides services to the Company or
      an
      Affiliate, including, without limitation, death, Disability, dismissal,
      severance at the election of the Participant, Retirement, or severance as a
      result of the discontinuance, liquidation, sale or transfer by the Company
      or
      its Affiliates of all businesses owned or operated by the Company or its
      Affiliates. With respect to any person who is not an employee with respect
      to
      the Company or an Affiliate, the Agreement may establish what act or event
      shall
      constitute a Termination of Employment for purposes of this Plan. A transfer
      of
      employment from the Company to an Affiliate, or from an Affiliate to the
      Company, shall not be a Termination of Employment, unless expressly determined
      by the Committee. A Termination of Employment shall occur with respect to an
      employee who is employed by an Affiliate if the Affiliate shall cease to be
      an
      Affiliate and the Participant shall not immediately thereafter become an
      employee of the Company or an Affiliate.

     

    In
      addition, certain other terms used herein have definitions given to them in
      the
      first place in which they are used.

     

    ARTICLE
      III

    ADMINISTRATION

     

    3.1  Committee
      Structure and Authority.
      This
      Plan shall be administered by the Committee which shall be comprised of two
      or
      more persons designated by the Board. In the absence of a designation, the
      Board
      or the portion that qualifies as the Compensation Committee shall be the
      Committee. A majority of the Committee shall constitute a quorum at any meeting
      thereof (including telephone conference) and the acts of a majority of the
      members present, or acts approved in writing by a majority of the entire
      Committee without a meeting, shall be the acts of the Committee for purposes
      of
      this Plan. The Committee may authorize any one or more of its members or an
      officer of the Company to execute and deliver documents on behalf of the
      Committee. At any time the Company is publicly held, this Plan is intended
      to
      qualify for exemption from Section 16(b) of the Exchange Act and to qualify
      as
      performance-based compensation under Section 162(m) of the Code and shall be
      interpreted in such a way as to result in such qualification. A member of the
      Committee shall not exercise any discretion respecting himself or herself under
      this Plan. The Board shall have the authority to remove, replace or fill any
      vacancy of any member of the Committee upon notice to the Committee and the
      affected member. Any member of the Committee may resign upon notice to the
      Board. The Board may select different Committees to administer Awards for
      different classes of Participants.
      The Committee may allocate among one or more of its members, or may delegate
      to
      one or more of its agents, such duties and responsibilities as it
      determines.

     

    
      
        
        

      

      
        6

        
          

        

      

      
        
        

      

    

     

    Among
      other things, the Committee shall have the authority, (i) subject to the terms
      of this Plan, and (ii) subject to the approval of the Board (to the extent
      required to qualify an Award granted hereunder for exemption under Section
      16(b)
      of the Exchange Act and as “performance-based compensation” under Section 162(m)
      of the Code):

     

    (a)  to
      select
      those persons to whom Awards may be granted from time to time;

     

    (b)  to
      determine whether and to what extent Awards are to be granted
      hereunder;

     

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

     

    (d)  to
      determine the terms and conditions of any Award granted hereunder (including,
      but not limited to, the Option Price, the Option Period, any exercise
      restriction or limitation; any exercise acceleration or forfeiture waiver or
      any
      performance criteria regarding any Option and the shares of Common Stock
      relating thereto);

     

    (e)  to
      adjust
      the terms and conditions, at any time or from time to time, of any Award,
      subject to the limitations of Section 9.2;

     

    (f)  to
      determine to what extent and under what circumstances Common Stock and other
      amounts payable with respect to an Award shall be deferred;

     

    (g)  to
      determine under what circumstances an Award may be settled in cash or Common
      Stock.

     

    (h)  to
      provide for the forms of Agreement to be utilized in connection with this
      Plan;

     

    (i)  to
      determine whether a Participant has a Disability or a Retirement;

     

    (j)  to
      determine what securities law requirements are applicable to this Plan and
      the
      Awards, and to require of a Participant that appropriate action be taken with
      respect to such requirements;

     

    (k)  to
      cancel, with the consent of the Participant or as otherwise provided in this
      Plan or an Agreement, outstanding Awards;

     

    
      
        
        

      

      
        7

        
          

        

      

      
        
        

      

    

     

    (l)  to
      interpret and make a final determination with respect to the remaining number
      of
      shares of Common Stock available under this Plan;

     

    (m)  to
      require as a condition of the grant of an Award, the withholding from a
      Participant of the amount of any federal, state or local taxes as may be
      necessary in order for the Company or any other employer to obtain a deduction
      or as may be otherwise required by law;

     

    (n)  to
      determine whether and with what effect an individual has incurred a Termination
      of Employment;

     

    (o)  to
      determine whether the Company or any other person has a right or obligation
      to
      purchase Common Stock from a Participant and, if so, the terms and conditions
      on
      which such Common Stock is to be purchased;

     

    (p)  to
      determine the restrictions or limitations on the transfer of Common
      Stock;

     

    (q)  to
      determine whether an Award is to be adjusted, modified or purchased, or is
      to
      become fully exercisable, under this Plan or the terms of an
      Agreement;

     

    (r)  to
      determine the permissible methods of Option exercise and payment pursuant to
      Section 6.3(d), including “broker-assisted” cashless exercise
      arrangements;

     

    (s)  to
      adopt,
      amend and rescind such rules and regulations as, in its opinion, may be
      advisable in the administration of this Plan; and

     

    (t)  to
      appoint and compensate agents, counsel, auditors or other specialists to aid
      it
      in the discharge of its duties.

     

    The
      Committee shall have the authority to adopt, alter and repeal such
      administrative rules, guidelines and practices governing this Plan as it shall,
      from time to time, deem advisable, to interpret the terms and provisions of
      this
      Plan and any Award issued under this Plan (and any Agreement) and to otherwise
      supervise the administration of this Plan. The Committee’s policies and
      procedures may differ with respect to Awards granted at different times or
      to
      different Participants.

     

    Any
      determination made by the Committee pursuant to the provisions of this Plan
      shall be made in its sole discretion, and in the case of any determination
      relating to an Award, may be made at the time of the grant of the Award or,
      unless in contravention of any express term of this Plan or an Agreement, at
      any
      time thereafter. All decisions made by the Committee pursuant to the provisions
      of this Plan shall be final and binding on all persons, including the Company
      and Participants. No determination shall be subject to de novo
      review
      if challenged in court.

     

    3.2  Independent
      Committee.
      In the
      event that the Company becomes a publicly held corporation, the Board may
      appoint a Committee that consists of directors who are “disinterested” persons
      or “non-employees” within the meaning of Rule 16b-3 and each of whom is an
“outside” director under Section 162(m) of the Code to administer the Plan with
      respect to individuals subject to (or potentially subject to) such
      provisions.

     

    
      
        
        

      

      
        8

        
          

        

      

      
        
        

      

    

     

    ARTICLE
      IV

    STOCK
      SUBJECT TO PLAN

     

    4.1  Shares
      Subject to Plan.
      Subject
      to the adjustment under Section 4.6, the aggregate number of shares of Common
      Stock which may be delivered under the Plan shall not exceed thirteen percent
      (13%) of the total number of the Company’s issued and outstanding Stock, such
      number to be determined periodically by the Board. Such shares may consist,
      in
      whole or in part, of authorized and unissued shares or treasury shares. At
      no
      time shall the total number of shares of Common Stock issuable upon exercise
      of
      all outstanding options under this Plan or any other plan of the Company and
      the
      total number of shares provided for under any stock bonus plan or similar plan
      of the Company exceed a number of shares which is equal to thirty percent (30%)
      of the then outstanding shares of Common Stock of the Company.

     

    4.2  Release
      of Shares.
      Subject
      to Section 4.1, the Committee shall have full authority to determine the number
      of shares of Common Stock available for Awards, and in its discretion may
      include (without limitation) as available for distribution any shares of Common
      Stock that have ceased to be subject to an Award, any shares of Common Stock
      subject to any Award that are forfeited, any Award that otherwise terminates
      without issuance of shares of Common Stock being made to the Participant, or
      any
      shares (whether or not restricted) of Common Stock that are received by the
      Company in connection with the exercise of an Option including the satisfaction
      of any tax liability or the satisfaction of a tax withholding obligation. If
      any
      shares could not again be available for Awards to a particular Participant
      under
      any applicable law, such shares shall be available exclusively for Awards to
      Participants who are not subject to such limitations.

     

    4.3  Restrictions
      on Shares.
      Shares
      of Common Stock issued in connection with Awards shall be subject to the terms
      and conditions specified herein and to such other terms, conditions and
      restrictions as the Committee in its discretion may determine or provide in
      the
      granting agreement. The Company shall not be required to issue or deliver any
      certificates for shares of Common Stock, cash or other property prior to (i)
      the
      listing of such shares on any stock exchange (or other public market) on which
      the Common Stock may then be listed (or regularly traded), (ii) the completion
      of any registration or qualification of such shares under federal or state
      law,
      or any ruling or regulation of any government body which the Committee
      determines to be necessary or advisable, and (iii) the satisfaction of any
      applicable withholding obligation in order for the Company or an Affiliate
      to
      obtain a deduction with respect to the exercise of an Option. The Company may
      cause any certificate for any share of Common Stock to be delivered to be
      properly marked with a legend or other notation reflecting the limitations
      on
      transfer of such Common Stock as provided in this Plan or as the Committee
      may
      otherwise require. The Committee may require any person exercising an Option
      to
      make such representations and furnish such information as it may consider
      appropriate in connection with the issuance or delivery of the shares of Common
      Stock in compliance with applicable law or otherwise. Fractional shares shall
      not be delivered, but shall be rounded to the next lower whole number of shares,
      with appropriate payment made with respect to such fractional
      shares.

     

    
      
        
        

      

      
        9

        
          

        

      

      
        
        

      

    

     

    4.4  Shareholder
      Rights.
      No
      person shall have any rights of a shareholder as to shares of Common Stock
      subject to an Option until, after proper exercise of the Option or other action
      required, such shares shall have been recorded on the Company’s official
      shareholder records as having been issued and transferred. Upon exercise of
      the
      Option or any portion thereof, the Company
      will have a reasonable time in which to issue the shares, and the Participant
      will not be treated as a shareholder for any purpose whatsoever prior to such
      issuance. No adjustment shall be made for cash dividends or other rights for
      which the record date is prior to the date such shares are recorded as issued
      and transferred in the Company’s official shareholder records, except as
      provided herein or in an Agreement.

     

    4.5  Best
      Efforts To Register.
      If
      there has been an initial public offering of the Common Stock, the Company
      will
      register under the Securities Act of 1933, as amended, the Common Stock
      delivered or deliverable pursuant to Awards on Commission Form S-8 if available
      to the Company for this purpose (or any successor or alternate form that is
      substantially similar to that form to the extent available to effect such
      registration), in accordance with the rules and regulations governing such
      forms, as soon after shareholder approval of the Plan as the Committee, in
      its
      sole discretion, shall deem such registration appropriate. The Company will
      use
      its best efforts to cause the registration statement to become effective and
      will file such supplements and amendments to the registration statement as
      may
      be necessary to keep the registration statement in effect until the earliest
      of
      (a) one year following the expiration of the last relevant period of the last
      Award outstanding, (b) the date the Company is no longer a reporting company
      under the Exchange Act and (c) the date all Participants have disposed of all
      shares of Common Stock delivered pursuant to any Award. The Company may delay
      the foregoing obligation if the Committee reasonably determines that any such
      registration would materially and adversely affect the Company’s interests or if
      there is no material benefit to Participants.

     

    4.6  Anti-Dilution.
      In the
      event of any Company stock dividend, stock split, combination or exchange of
      shares, recapitalization or other change in the capital structure of the
      Company, corporate separation or division of the Company (including, but not
      limited to, a split-up, spin-off, split-off or distribution to Company
      shareholders other than a normal cash dividend), sale by the Company of all
      or a
      substantial portion of its assets (measured on either a stand-alone or
      consolidated basis), reorganization, rights offering, a partial or complete
      liquidation, or any other corporate transaction, Company share offering or
      event
      involving the Company and having an effect similar to any of the foregoing,
      then
      the Committee shall adjust or substitute, as the case may be, the number of
      shares of Common Stock available for Awards under this Plan, the number of
      shares of Common Stock covered by outstanding Awards, the exercise price per
      share of outstanding Options, and any other characteristics or terms of the
      Awards as the Committee shall deem necessary or appropriate to reflect equitably
      the effects of such changes to the Participants; provided, however, that the
      Committee may limit any such adjustment so as to maintain the deductibility
      of
      the Options under Section 162(m) of the Code, and that any fractional shares
      resulting from such adjustment shall be eliminated by rounding to the next
      lower
      whole number of shares with appropriate payment for such fractional share as
      shall reasonably be determined by the Committee.

     

    
      
        
        

      

      
        10

        
          

        

      

      
        
        

      

    

     

    ARTICLE
      V

    ELIGIBILITY

     

    5.1  Eligibility.
      Except
      as herein provided, the persons who shall be eligible to participate in this
      Plan and be granted Awards shall be those persons who are officers,
      directors, employees
      or consultants of the Company or any subsidiary, who shall be in a position,
      in
      the opinion of the Committee, to make contributions to the growth, management,
      protection and success of the Company and its subsidiaries. Of those persons
      described in the preceding sentence, the Committee may, from time to time,
      select persons to be granted Awards and shall determine the terms and conditions
      with respect thereto. In making any such selection and in determining the form
      of the Award, the Committee may give consideration to the functions and
      responsibilities of the person, the person’s contributions to the Company and
      its subsidiaries, the value of the individual’s service to the Company and its
      subsidiaries and such other factors deemed relevant by the
      Committee. 

     

    ARTICLE
      VI

    STOCK
      OPTIONS

     

    6.1  General.
      The
      Committee shall have authority to grant Options under this Plan at any time
      or
      from time to time. Options may be either Incentive Stock Options or
      Non-Qualified Stock Options. An Option shall entitle the Participant to receive
      shares of Common Stock upon exercise of such Option, subject to the
      Participant’s satisfaction in full of any conditions, restrictions or
      limitations imposed in accordance with this Plan or an Agreement (the terms
      and
      provisions of which may differ from other Agreements) including without
      limitation, payment of the Option Price. 

     

    6.2  Grant
      and Exercise.
      The
      grant of an Option shall occur as of the date the Committee determines. Each
      Option granted under this Plan shall be evidenced by an Agreement, in a form
      approved by the Committee, which shall embody the terms and conditions of such
      Option and which shall be subject to the express terms and conditions set forth
      in this Plan. Such Agreement shall become effective upon execution by the
      Participant. Only a person who is a common-law employee of the Company, any
      parent corporation of the Company or a subsidiary corporation of the Company
      (as
      such terms are defined in Section 424 of the Code) on the Grant date shall
      be
      eligible to be granted an Option which is intended to be and is an Incentive
      Stock Option. To the extent that any Option is not designated as an Incentive
      Stock Option or even if so designated does not qualify as an Incentive Stock
      Option, it shall constitute a Non-Qualified Stock Option.

     

    6.3  Terms
      and Conditions.
      Options
      shall vest in accordance with the terms specified in the Agreement covering
      such
      Options, and shall be subject to such terms and conditions as shall be
      determined by the Committee, including the following:

     

    
      
        
        

      

      
        11

        
          

        

      

      
        
        

      

    

     

    (a)  Option
      Period.
      The
      Option Period of each Option shall be fixed by the Committee; provided that
      no
      Non-Qualified Stock Option shall be exercisable more than ten (10) years after
      the date the Option is granted. In the case of an Incentive Stock Option, the
      Option Period shall not exceed ten (10) years from the date of grant or five
      (5)
      years in the case of an individual who owns more than ten percent (10%) of
      the
      combined voting power of all classes of stock of the Company, a corporation
      which is a parent corporation of the Company or any subsidiary corporation
      of
      the Company (each as defined in Section 424 of the Code). No Option which is
      intended to be an Incentive Stock Option shall be granted more than ten (10)
      years from the date this Plan is adopted by the Company or the date this Plan
      is
      approved by the shareholders of the Company, whichever is earlier.

     

    (b)  Option
      Price.
      The
      Option Price per share of the Common Stock purchasable under an Option shall
      be
      determined by the Committee. If such Option is intended to qualify as an
      Incentive Stock Option, the Option Price per share shall be not less than the
      Fair Market Value per share on the date the Option is granted, or where granted
      to an individual who owns or who is deemed to own stock possessing more than
      ten
      percent (10%) of the combined voting power of all classes of stock of the
      Company, a corporation which is a parent corporation of the Company or any
      subsidiary corporation of the Company (each as defined in Section 424 of the
      Code), not less than one hundred ten percent (110%) of such Fair Market Value
      per share.

     

    (c)  Exercisability.
      Subject
      to Section 8.1, Options shall be exercisable at such time or times and subject
      to such terms and conditions as shall be determined by the Committee; provided,
      however, that with respect to employee Participants, Options shall be
      exercisable at the rate of at least twenty percent (20%) per year over five
      (5)
      years from the Grant Date subject to reasonable conditions, such as continued
      employment, as shall be determined by the Committee. Unless provided in an
      Agreement or by the Committee, no Option may be exercised to the extent it
      is
      not vested. If the Committee provides that any Option is exercisable only in
      installments, the Committee may at any time waive such installment exercise
      provisions, in whole or in part. In addition, the Committee may at any time
      accelerate the exercisability of any Option. If the Committee intends that
      an
      Option be an Incentive Stock Option, the Committee shall, in its discretion,
      provide that the aggregate Fair Market Value (determined at the Grant Date)
      of
      Incentive Stock Option which is exercisable for the first time during the
      calendar year shall not exceed $100,000.

     

    (d)  Method
      of Exercise.
      Subject
      to the provisions of this Article VI, a Participant may exercise Options, in
      whole or in part, at any time during the Option Period by giving written notice
      of exercise on a form provided by the Committee to the Company specifying the
      number of shares of Common Stock subject to the Option to be purchased. Such
      notice shall be accompanied by payment in full of the purchase price by cash
      or
      check or such other form of payment as the Company may accept. If approved
      by
      the Committee (including approval at the time of exercise, except in the case
      of
      (iii), for which approval may only be given at the Grant Date), payment in
      full
      or in part may also be made (i) by delivering Common Stock already owned by
      the
      Participant having a total Fair Market Value on the date of such delivery equal
      to the Option Price; (ii) by the execution and delivery of a note or other
      evidence of indebtedness (and any security agreement thereunder) satisfactory
      to
      the Committee and permitted in accordance with Section 6.3(e); (iii) by
      authorizing the Company to retain shares of Common Stock which would otherwise
      be issuable upon exercise of the Option having a total Fair Market Value on
      the
      date of delivery equal to the Option Price; (iv) by the delivery of cash or
      the
      extension of credit by a broker-dealer to whom the Participant has submitted
      a
      notice of exercise or otherwise indicated an intent to exercise an Option (in
      accordance with Part 220, Chapter II, Title 12 of the Code of Federal
      Regulations); (v) by certifying ownership of shares of Common Stock owned by
      the
      Participant to the satisfaction of the Committee for later delivery to the
      Company as specified by the Company; or (vi) by any combination of the
      foregoing. In the case of an Incentive Stock Option, the right to make a payment
      in the form of already owned shares of Common Stock of the same class as the
      Common Stock subject to the Option may be authorized only at the time the Option
      is granted. No shares of Common Stock shall be issued until full payment
      therefor, as determined by the Committee, has been made.

     

    
      
        
        

      

      
        12

        
          

        

      

      
        
        

      

    

     

    (e)  Company
      Loan or Guarantee.
      Upon
      the exercise of any Option and subject to the pertinent Agreement and the
      discretion of the Committee, the Company may at the request of the
      Participant:

     

    (i)  lend
      to
      the Participant, an amount equal to such portion of the Option Price as the
      Committee may determine; or

     

    (ii)  guarantee
      a loan obtained by the Participant from a third-party for the purpose of
      tendering the Option Price.

     

    The
      terms
      and conditions of any loan or guarantee, including the term, interest rate,
      whether the loan is with recourse against the Participant and any security
      interest thereunder, shall be determined by the Committee, except that no
      extension of credit or guarantee shall obligate the Company for an amount to
      exceed the lesser of (i) the aggregate Fair Market Value per share of the Common
      Stock on the date of exercise, less the par value of the shares of Common Stock
      to be purchased upon the exercise of the Option, and (ii) the amount permitted
      under applicable laws or the regulations and rules of the Federal Reserve Board
      and any other governmental agency having jurisdiction.

     

    (f)  Non-transferability
      of Options.
      Except
      as provided herein or in an Agreement and then only consistent with the intent
      that the Option be an Incentive Stock Option (as applicable), (i) no Option
      or
      interest therein may be transferred, assigned, alienated or encumbered in any
      way by the Participant other than by will or by the laws of descent and
      distribution or by a designation of beneficiary effective upon the death of
      the
      Participant, (ii) no Option shall be subject to the claims of a Participant’s
      creditors, and (iii) all Options shall be exercisable during the Participant’s
      lifetime only by the Participant. 

     

    
      
        
        

      

      
        13

        
          

        

      

      
        
        

      

    

     

    6.4  Termination
      by Reason of Death.
      If a
      Participant incurs a Termination of Employment due to death, any unexpired
      and
      unexercised Option held by such Participant shall, to the extent then vested
      and
      exercisable, thereafter be fully exercisable for a period of at least one
      hundred and eighty (180) days immediately following the date of such death
      or
      until the expiration of the Option Period, whichever period is the
      shorter.

     

    6.5  Termination
      by Reason of Disability.
      If a
      Participant incurs a Termination of Employment due to a Disability, any
      unexpired and unexercised Option held by such Participant shall, to the extent
      then vested and exercisable, thereafter be fully exercisable by the Participant
      for the period of at least one hundred and eighty (180) days immediately
      following the date of such Termination of Employment or until the expiration
      of
      the Option Period, whichever period is shorter, and the Participant’s death at
      any time following such Termination of Employment due
      to
      Disability shall not affect the foregoing. In the event of Termination of
      Employment by reason of Disability, if an Incentive Stock Option is exercised
      after the expiration of the exercise periods that apply for purposes of Section
      422 of the Code, such Option will thereafter be treated as a Non-Qualified
      Stock
      Option.

     

    6.6  Other
      Termination.
      If a
      Participant incurs a Termination of Employment due to Retirement, the
      Termination of Employment is voluntary on the part of the Participant (and
      is
      not due to Retirement), or the Termination of Employment is involuntary on
      the
      part of the Participant (but is not due to death, Disability or Cause), any
      Option held by such Participant shall thereupon terminate, except that such
      Option, to the extent then vested and exercisable, may be exercised for the
      period of at least thirty (30) days commencing with the date of such Termination
      of Employment or until the expiration of the Option Period whichever period
      is
      shorter. Unless otherwise provided in an Agreement or determined by the
      Committee, if the Participant incurs a Termination of Employment with Cause,
      the
      Option shall terminate immediately. Unless otherwise provided in an Agreement
      or
      determined by the Committee, the death or Disability of a Participant after
      a
      Termination of Employment otherwise provided herein shall not extend the
      exercisability of the time permitted to exercise an Option.

     

    6.7  Cashing
      Out of Option.
      On
      receipt of written notice of exercise, the Committee may elect to cash out
      all
      or part of the portion of any Option by paying the Participant an amount, in
      cash or Common Stock, equal to the excess of the Fair Market Value of the Common
      Stock that is subject to the Option over the Option Price times the number
      of
      shares of Common Stock subject to the Option on the effective date of such
      cash
      out.

     

    6.8  Purchase
      by the Company.
      If a
      Participant exercises any option under this Plan and accepts employment with
      a
      Competing Enterprise within twelve (12) months of such exercise, the Company
      shall have the right to repurchase any shares issued upon such exercise at
      the
      Option Price.

     

    
      
        
        

      

      
        14

        
          

        

      

      
        
        

      

    

    

    ARTICLE
      VII

    STOCK
      APPRECIATION RIGHTS

     

    7.1  Grant.
      Stock
      Appreciation Rights may be granted to a Participant either alone or in
      conjunction with all or part of any Option granted under this Plan. In the
      case
      of a Non-Qualified Option, such rights may be granted either at or after the
      time of the grant of such Option. In the case of an Incentive Stock Option,
      such
      rights may be granted only at the time of the grant of the Option.

     

    7.2  Exercise.
      The
      Participant may exercise a Stock Appreciation Right by surrendering the
      applicable portion of the Award. Upon such exercise and surrender, the
      Participant shall be entitled to receive an amount determined in the manner
      prescribed in Section 7.3(b). If the Award of a Stock Appreciation Right is
      in
      connection with an Option, that portion of the Option representing the Stock
      Appreciation Rights shall be surrendered upon exercise of the right. Options
      that have been so surrendered, in whole or in part, shall no longer be
      exercisable to the extent the related Stock Appreciation Rights have been
      exercised.

     

    7.3  Terms
      and Conditions.
      Stock
      Appreciation Rights shall be subject to such terms and conditions, not
      inconsistent with the provisions of the Plan, as shall be determined from time
      to time by the Committee, including the following:

     

    (a)  Award
      Related to Options.
      Stock
      Appreciation Rights granted in connection with an Option shall be exercisable
      only at such time or times and to the extent that the Options to which they
      relate shall be exercisable in accordance with the provisions of Article VI
      of
      this Plan. A Stock Appreciation Right or applicable portion thereof granted
      in
      connection with an Option shall terminate and no longer be exercisable upon
      the
      termination or exercise of the related Option, except that a Stock Appreciation
      Right granted with respect to less than the full number of shares covered by
      a
      related Option shall not be reduced until the exercise or termination of the
      related Option exceeds the number of shares not covered by the Stock
      Appreciation Right.

     

    (b)  Payment
      Upon Exercise.
      Upon
      the exercise of a Stock Appreciation Right, the Participant shall be entitled
      to
      receive up to, but not more than, an amount in cash or shares of Common Stock
      equal in value to the excess of the Fair Market Value of one share of Common
      Stock on the date of exercise over the Fair Market Value on the date of grant
      of
      the Award (or, in the case of an Award in connection with an Option, the
      exercise price per share specified in the related Option), multiplied by the
      number of shares in respect of which the Stock Appreciation Right shall have
      been exercised, with the Committee having the right to determine the form of
      payment.

     

    (c)  Transferability.
      Except
      as provided in the next sentence, Stock Appreciation Rights shall not be
      transferable except pursuant to the laws of descent upon death. Stock
      Appreciation Rights granted in connection with an Option shall be transferable
      only when and to the extent that the underlying Option would be transferable
      under this Plan.

     

    
      
        
        

      

      
        15

        
          

        

      

      
        
        

      

    

     

    (d)  Incentive
      Stock Option Limitation.
      A Stock
      Appreciation Right granted in connection with an Incentive Stock Option may
      be
      exercised only if and when the market price of the Common Stock subject to
      the
      Incentive Stock Option exceeds the exercise price of such Option.

     

    ARTICLE
      VIII

    RESTRICTED
      STOCK AWARDS

    

    8.1  Grant.
      Shares
      of Restricted Stock may be issued either alone or in addition to other Awards
      granted under the Plan. The Committee shall determine Restricted Stock when
      and
      if Awards of Restricted Stock will be made, the class of shares to which the
      Award applies, the number of shares to be awarded, the time or times within
      which an Award may be subject to forfeiture, and all other conditions of the
      Award in addition to those contained in Section 8.4. The Committee may also
      grant Restricted Stock in which the restrictions lapse upon the attainment
      of
      specified performance goals over a specified performance period. The provisions
      of Restricted Stock Awards need not be the same with respect to each
      Participant.

     

    8.2  Award
      Agreement.
      A
      Participant receiving an Award of shares of Restricted Stock shall not have
      any
      rights with respect to such Award, unless and until such Participant has
      executed an agreement evidencing the award and has delivered a fully executed
      copy thereof to the Company, and has otherwise complied with the then applicable
      terms and conditions.

     

    8.3  Certificate.
      Each
      Participant shall be issued a stock certificate in respect of shares of
      Restricted Stock awarded under this Plan. Such certificate shall be registered
      in the name of the Participant, and shall bear an appropriate legend referring
      to the terms, conditions, and restrictions applicable to the Award,
      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 FLUID
      AUDIO NETWORK, INC. 2005 STOCK INCENTIVE PLAN AND AN AGREEMENT ENTERED INTO
      BETWEEN THE REGISTERED OWNER AND THE COMPANY. COPIES OF SUCH PLAN AND AGREEMENT
      ARE ON FILE IN THE OFFICES OF THE SECRETARY OF THE COMPANY.”

    

    The
      Committee shall require that the stock certificates evidencing such shares
      be
      held in custody by the Company until the restrictions thereon shall have lapsed,
      and that, as a condition of any Restricted Stock Award, the Participant shall
      have delivered a stock power, endorsed in blank, relating to the Stock covered
      by such Award.

    

    
      
        
        

      

      
        16

        
          

        

      

      
        
        

      

    

     

    8.4  Restrictions
      and Conditions.
      The
      shares of Restricted Stock awarded pursuant to this Plan shall be subject to
      the
      following restrictions and conditions:

     

    (a)  Restriction
      Period.
      Subject
      to the provisions of this Plan and the Award Agreement, during a 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 or assign
      shares of Restricted Stock awarded under the Plan. Within these limits, the
      Committee may provide for the lapse of such restrictions in installments where
      deemed appropriate.

     

    (b)  Rights
      as Shareholder.
      Except
      as provided in Section 8.4(a) and (c), 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, in its sole discretion, may permit or require
      the
      payment of cash dividends to be deferred and, if the Committee so determines,
      reinvested in additional shares of Restricted Stock. Certificates for shares
      of
      unrestricted Common Stock shall be delivered to the Participant promptly after,
      and only after, the period of forfeiture shall have expired without forfeiture
      in respect of such shares of Restricted Stock.

     

    (c)  Performance
      Restrictions.
      Notwithstanding Section 8.4(b) above, any Award of Restricted Stock based on
      the
      achievement of performance goals shall not be considered outstanding for any
      purpose, and no dividends, voting or other rights of a shareholder shall attach
      to such shares until such time as the performance goals have been satisfied
      and
      the shares are issued to the Participant without restriction.

     

    (d)  Forfeiture;
      Waiver.
      Except
      to the extent provided in the Agreement, upon termination of employment for
      any
      reason during the Restriction Period, all shares still subject to restriction
      shall be forfeited by the Participant. The Committee may, in its sole
      discretion, when it finds that a waiver would be in the best interest of the
      Company, waive in whole or in part any or all remaining restrictions with
      respect to the Participant's shares of Restricted Stock.

     

    (e)  Transferability.
      Subject
      to the provisions of this Plan and the Agreement, Restricted Stock Awards may
      not be sold, assigned, transferred, pledged or otherwise encumbered during
      the
      Restriction Period. 

     

    ARTICLE
      IX

    PROVISIONS
      APPLICABLE TO STOCK ACQUIRED UNDER THIS PLAN

     

    9.1  Limited
      Transfer During Offering.
      In the
      event there is an effective registration statement under the Securities Act
      of
      1933, as amended, pursuant to which shares of Common Stock shall be offered
      for
      sale in an underwritten offering, a Participant shall not, during the period
      requested by the underwriters managing the registered public offering, effect
      any public sale or distribution of shares received directly or indirectly
      pursuant to this Plan.

     

    
      
        
        

      

      
        17

        
          

        

      

      
        
        

      

    

     

    9.2  Voting
      Rights.
      All
      shares of Common Stock issued pursuant to an Award shall carry voting rights
      equal to those voting rights associated with all other Common Stock of the
      Company of the same class.

     

    ARTICLE
      X

    CHANGE
      IN CONTROL PROVISIONS

     

    10.1  Impact
      of Event.
      In the
      event of a Change in Control (as defined below):

     

    (a)  Any
      Stock
      Options and Stock Appreciation Rights outstanding as of the date such Change
      in
      Control is determined to have occurred and not then exercisable and vested
      shall
      become fully exercisable and vested to the full extent of the original
      grant;

     

    (b)  The
      restrictions applicable to any outstanding Stock Award shall lapse, and the
      Stock relating to such Award shall become free of all restrictions and become
      fully vested and transferable to the full extent of the original
      grant;

     

    (c)  All
      outstanding repurchase rights of the Company with respect to any outstanding
      Awards shall terminate; and

     

    (d)  Outstanding
      Awards shall be subject to any agreement of merger or reorganization that
      effects such Change in Control, which agreement shall provide for:

     

    (i)  The
      continuation of the outstanding Awards by the Company, if the Company is a
      surviving corporation;

     

    (ii)  The
      assumption of the outstanding Awards by the surviving corporation or its parent
      or subsidiary;

     

    (iii)  The
      substitution by the surviving corporation or its parent or subsidiary of
      equivalent awards for the outstanding Awards; or

     

    (iv)  Settlement
      of each share of Common Stock subject to an outstanding Award for the Change
      in
      Control Price (less, to the extent applicable, the per share exercise
      price).

     

    (e)  In
      the
      absence of any agreement of merger or reorganization effecting such Change
      in
      Control, each share of Common Stock subject to an outstanding Award shall be
      settled for the Change in Control Price (less, to the extent applicable, the
      per
      share exercise price).

     

    10.2  Definition
      of Change in Control.
      For
      purposes of the Plan, a Change in Control shall mean the happening of any of
      the
      following events:

     

    
      
        
        

      

      
        18

        
          

        

      

      
        
        

      

    

     

    (a)  An
      acquisition by any individual, entity or group (within the meaning of Section
      13(d)(3) or 14(d)(2) of the Exchange Act) (a “Person”) of beneficial ownership
      (within the meaning of Rule 13d-3 promulgated under the Exchange Act) of 50%
      or
      more of either (1) the then outstanding shares of common stock of the Company
      (the “Outstanding Company Common Stock”) or (2) the combined voting power of the
      then outstanding voting securities of the Company entitled to vote generally
      in
      the election of directors (the “Outstanding Company Voting Securities”);
      excluding, however, the following: (1) any acquisition directly from the
      Company, other than an acquisition by virtue of the exercise of a conversion
      privilege unless the security being so converted was itself acquired directly
      from the Company, (2) any acquisition by the Company; (3) any acquisition by
      any
      employee benefit plan (or related trust) sponsored or maintained by the Company
      or any corporation controlled by the Company; (4) any acquisition by a Person
      who as of the date of the adoption of this Plan was a shareholder of the
      Company; or (5) any acquisition by any Person pursuant to a transaction which
      complies with clauses (1), (2) (3) and (4) of subsection (c) of this Section
      10.2; or

     

    (b)  Within
      any period of 24 consecutive months, a change in the composition of the Board
      such that the individuals who, immediately prior to such period, constituted
      the
      Board (such Board shall be hereinafter referred to as the “Incumbent Board”)
      cease for any reason to constitute at least a majority of the Board; provided,
      however, for purposes of this Section 10.2(b), that any individual who becomes
      a
      member of the Board during such period, whose election, or nomination for
      election by the Company’s shareholders, was approved by a vote of at least a
      majority of those individuals who are members of the Board and who were also
      members of the Incumbent Board (or deemed to be such pursuant to this proviso)
      shall be considered as though such individual were a member of the Incumbent
      Board; but, provided further, that any such individual whose initial assumption
      of office occurs as a result of either an actual or threatened election contest
      (as such terms are used in Rule 14a-11 of Regulation 14A promulgated under
      the
      Exchange Act) or other actual or threatened solicitation of proxies or consents
      by or on behalf of a Person other than the Board shall not be so considered
      as a
      member of the Incumbent Board; or

     

    (c)  The
      approval by the shareholders of the Company of a reorganization, merger or
      consolidation or sale or other disposition of all or substantially all of the
      assets of the Company (“Corporate Transaction”); excluding, however, such a
      Corporate Transaction pursuant to which (1) all or substantially all of the
      individuals and entities who are the beneficial owners, respectively, of the
      outstanding Company Common Stock and Outstanding Company Voting Securities
      immediately prior to such Corporate Transaction will beneficially own, directly
      or indirectly, more than 50% of, respectively, the outstanding shares of common
      stock, and the combined voting power of the then outstanding voting securities
      entitled to vote generally in the election of directors, as the case may be,
      of
      the corporation resulting from such Corporate Transaction (including, without
      limitation, a corporation which as a result of such transaction owns the Company
      or all or substantially all of the Company’s assets, either directly or through
      one or more subsidiaries) in substantially the same proportions as their
      ownership, immediately prior to such Corporate Transaction, of the outstanding
      Company Common Stock and Outstanding Company Voting Securities, as the case
      may
      be, (2) no Person (other than the Company, any Person who was a shareholder
      of
      the Company as of the date of the adoption of this Plan, any employee benefit
      plan (or related trust) sponsored or maintained by the Company, by any
      corporation controlled by the Company, or by such corporation resulting from
      such Corporate Transaction) will beneficially own, directly or indirectly,
      more
      than 25% of, respectively, the outstanding shares of common stock of the
      corporation resulting from such Corporate Transaction or the combined voting
      power of the outstanding voting securities of such corporation entitled to
      vote
      generally in the election of directors, except to the extent that such ownership
      existed with respect to the Company prior to the Corporate Transaction, and
      (3)
      individuals who were members of the Board immediately prior to the approval
      by
      the shareholders of the Corporation of such Corporate Transaction will
      constitute at least a majority of the members of the board of directors of
      the
      corporation resulting from such Corporate Transaction; or

     

    
      
        
        

      

      
        19

        
          

        

      

      
        
        

      

    

     

    (d)  The
      approval by the shareholders of the Company of a complete liquidation or
      dissolution of the Company, other than to a corporation pursuant to a
      transaction which would comply with clauses (1), (2) and (3) of subsection
      (c)
      of this Section 10.2, assuming for this purpose that such transaction were
      a
      Corporate Transaction.

     

    10.3  Change
      in Control Price.
      For
      purposes of the Plan, “Change in Control Price” means the higher of (i) the
      highest reported sales price, regular way, of a share of Common Stock in any
      transaction reported on the New York Stock Exchange Composite Tape or other
      national securities exchange on which such shares are listed or on NASDAQ,
      as
      applicable, during the 30-day period prior to and including the date of a Change
      in Control, and (ii) if the Change in Control is the result of a tender or
      exchange offer or a Corporate Transaction, the highest price per share of Stock
      paid in such tender or exchange offer or Corporate Transaction. To the extent
      that the consideration paid in any such transaction described above consists
      all
      or in part of securities or other non-cash consideration, the value of such
      securities or other non-cash consideration shall be determined in the sole
      discretion of the Board..

     

    ARTICLE
      XI

    MISCELLANEOUS

     

    11.1  Shareholder
      Approval.
      The
      Plan and the grant of Awards hereunder are expressly conditioned upon the Plan’s
      approval by the Company’s shareholders within twelve (12) months before or after
      the date the Plan is adopted. Any Option exercised before shareholder approval
      is obtained shall be rescinded if shareholder approval is not obtained within
      twelve (12) months before or after the Plan is adopted. Shares of Common Stock
      issued pursuant to such Option shall not be counted in determining whether
      such
      approval is obtained.

     

    
      
        
        

      

      
        20

        
          

        

      

      
        
        

      

    

     

    11.2  Amendments
      and Termination.
      The
      Board may amend, alter or discontinue the Plan at any time, but no amendment,
      alteration or discontinuation shall be made which would impair the rights of
      a
      Participant under an Option theretofore granted without the Participant’s
      consent, except such an amendment (a) made to avoid an expense charge to the
      Company or an Affiliate, (b) made to cause the Plan to qualify for the exemption
      provided by Rule 16b-3, or (c) made to permit the Company or an Affiliate a
      deduction under the Code. In addition, no such amendment shall be made without
      the approval of the Company’s shareholders to the extent such approval is
      required by law or agreement. Notwithstanding the foregoing, the Plan shall
      terminate on a date no more than ten (10) years from the date the Plan is
      adopted or the date the Plan is approved by the Company’s shareholders,
      whichever is earlier. The Committee may amend,
      alter or discontinue the terms of any Option theretofore granted, prospectively
      or retroactively, on the same conditions and limitations (and exceptions to
      limitations) as the Board and further subject to any approval or limitations
      the
      Board may impose.
      Subject
      to the above provisions, the Board shall have the authority to amend the Plan
      to
      take into account changes in law and tax and accounting rules, as well as other
      developments, and to grant Options which qualify for beneficial treatment under
      such rules without shareholder approval. Notwithstanding anything in the Plan
      to
      the contrary, if any right under this Plan would cause a transaction to be
      ineligible for pooling of interest accounting that would, but for the right
      hereunder, be eligible for such accounting treatment, the Committee may modify
      or adjust the right so that pooling of interest accounting shall be available,
      including the substitution of Common Stock having a Fair Market Value equal
      to
      the cash otherwise payable hereunder for the right which caused the transaction
      to be ineligible for pooling of interest accounting.

     

    11.3  Unfunded
      Status of Plan.
      It is
      intended that this Plan be an “unfunded” plan for incentive and deferred
      compensation. The Committee may authorize the creation of trusts or other
      arrangements to meet the obligations created under this Plan to deliver Common
      Stock or make payments; provided, however, that, unless the Committee otherwise
      determines, the existence of such trusts or other arrangements is consistent
      with the “unfunded” status of this Plan.

     

    11.4  Status
      of Options Under Code Section 162(m) .
      It is
      the intent of the Company that Options granted to persons who are “covered
      employees” within the meaning of Code Section 162(m) shall constitute
“qualified performance-based compensation” satisfying the requirements of Code
      Section 162(m). Accordingly, the provisions of the Plan shall be
      interpreted in a manner consistent with Code Section 162(m). If any
      provision of the Plan or any agreement relating to such an Option does not
      comply or is inconsistent with the requirements of Code Section 162(m),
      such provision shall be construed or deemed amended to the extent necessary
      to
      conform to such requirements.

     

    11.5  General
      Provisions.

     

    (a)  Representation.
      The
      Committee may require each person purchasing shares pursuant to an Option to
      represent to and agree with the Company in writing that such person is acquiring
      the shares without a view to the distribution thereof. The certificates for
      such
      shares may include any legend which the Committee deems appropriate to reflect
      any restrictions on transfer.

     

    
      
        
        

      

      
        21

        
          

        

      

      
        
        

      

    

     

    (b)  No
      Additional Obligation.
      Nothing
      contained in this Plan shall prevent the Company or an Affiliate from adopting
      other or additional compensation arrangements for its employees.

     

    (c)  Withholding.
      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 other entity identified
      by
      the Committee), or make arrangements satisfactory to the Company or other entity
      identified by the Committee regarding the payment of, any Federal, state, local
      or foreign taxes of any kind required by law to be withheld with respect to
      such
      amount required in order for the Company or an Affiliate to obtain a current
      deduction. To the extent permitted by the Committee, withholding obligations
      may
      be settled with Common Stock, including Common Stock that is part of the Award
      that gives rise to the withholding requirement provided that any applicable
      requirements under Section 16 of the Exchange Act are satisfied. The obligations
      of the Company under this Plan shall be conditional on such payment or
      arrangements, and the Company and its Affiliates shall, to the extent permitted
      by law, have the right to deduct any such taxes from any payment otherwise
      due
      to the Participant. If the Participant disposes of shares of Common Stock
      acquired pursuant to an Incentive Stock Option in any transaction considered
      to
      be a disqualifying transaction under the Code, the Participant must give written
      notice of such transfer and the Company shall have the right to deduct any
      taxes
      required by law to be withheld from any amounts otherwise payable to the
      Participant.

     

    (d)  Representation.
      The
      Committee shall establish such procedures as it deems appropriate for a
      Participant to designate a Representative to whom any amounts payable in the
      event of the Participant’s death are to be paid.

     

    (e)  Controlling
      Law.
      This
      Plan and all Awards made and actions taken thereunder shall be governed by
      and
      construed in accordance with the laws of the State of California. This Plan
      shall be construed to comply with all applicable law, and to avoid liability
      to
      the Company, an Affiliate or a Participant, including, without limitation,
      liability under Section 16(b) of the Exchange Act.

     

    (f)  Offset.
      Any
      amounts owed to the Company or an Affiliate by the Participant of whatever
      nature may be offset by the Company from the value of any shares of Common
      Stock, cash or other thing of value under this Plan or an Agreement to be
      transferred to the Participant, and no shares of Common Stock, cash or other
      thing of value under this Plan or an Agreement shall be transferred unless
      and
      until all disputes between the Company and the Participant have been fully
      and
      finally resolved and the Participant has waived all claims to such against
      the
      Company or an Affiliate.

     

    (g)  Fail-Safe.
      With
      respect to persons subject to Section 16 of the Exchange Act, transactions
      under this Plan are intended to comply with all applicable conditions of Rule
      16b-3 or Rule 16a-1(c)(3), as applicable. To the extent any provision of the
      Plan or action by the Committee fails to so comply, it shall be deemed null
      and
      void, to the extent permitted by law and deemed advisable by the Committee.
      Moreover, in the event the Plan does not include a provision required by Rule
      16b-3 or Rule 16a-1(c)(3) to be stated herein, such provision (other than one
      relating to eligibility requirements or the price and amount of Options) shall
      be deemed to be incorporated by reference into the Plan with respect to
      Participants subject to Section 16.

     

    
      
        
        

      

      
        22

        
          

        

      

      
        
        

      

    

     

    (h)  Right
      to Recapitalize.
      The
      grant of an Award shall in no way affect the right of the Company to adjust,
      reclassify, reorganize or otherwise change its capital or business structure
      or
      to merge, consolidate, dissolve, liquidate or sell or transfer all or any part
      of its business or assets.

     

    11.6  Mitigation
      of Excise Tax.
      Subject
      to any other agreement between the Participant and the Company or an Affiliate,
      if any payment or right accruing to a Participant under this Plan, either alone
      or together with other payments or rights accruing to the Participant from
      the
      Company or an Affiliate (“Total Payments”) would constitute a “parachute
      payment” (as defined in Section 280G of the Code and regulations thereunder),
      such payment or right shall be reduced to the largest amount or greatest right
      that will result in no portion of the amount payable or right accruing under
      this Plan being subject to an excise tax under Section 4999 of the Code or
      being
      disallowed as a deduction under Section 280G of the Code. The determination
      of
      whether any reduction in the rights or payments under this Plan is to apply
      shall be made by the Committee in good faith after consultation with the
      Participant, and such determination shall be conclusive and binding on the
      Participant. The Participant shall cooperate in good faith with the Committee
      in
      making such determination and providing the necessary information for this
      purpose. The foregoing provisions of this Section 11.6 shall apply with respect
      to any person only if after reduction for any applicable federal excise tax
      imposed by Section 4999 of the Code and federal income tax imposed by the Code,
      the Total Payments accruing to such person would be less than the amount of
      the
      Total Payments as reduced, if applicable, under the foregoing provisions of
      this
      Plan and after reduction for only federal income taxes.

     

    11.7  Rights
      with Respect to Continuance of Employment.
      Nothing
      contained herein shall be deemed to alter the relationship between the Company
      or an Affiliate and a Participant, or the contractual relationship between
      a
      Participant and the Company or an Affiliate if there is a written contract
      regarding such relationship. Nothing contained herein shall be construed to
      constitute a contract of employment between the Company or an Affiliate and
      a
      Participant. The Company or an Affiliate and each of the Participants continue
      to have the right to terminate the employment or service relationship at any
      time for any reason, except as provided in a written contract. The Company
      or an
      Affiliate shall have no obligation to retain the Participant in its employ
      or
      service as a result of this Plan. There shall be no inference as to the length
      of employment or service hereby, and the Company or an Affiliate reserves the
      same rights to terminate the Participant’s employment or service as existed
      prior to the individual becoming a Participant in this Plan.

     

    11.8  Options
      in Substitution for Options Granted by Other Corporations.
      Options
      may be granted under this Plan from time to time in substitution for options
      in
      respect of other plans of other entities. The terms and conditions of the
      Options so granted may vary from the terms and conditions set forth in this
      Plan
      at the time of such grant as the majority of the members of the Committee may
      deem appropriate to conform, in whole or in part, to the provisions of the
      awards in substitution for which they are granted.

     

    
      
        
        

      

      
        23

        
          

        

      

      
        
        

      

    

     

    11.9  Procedure
      for Adoption.
      Any
      Affiliate of the Company on the Effective Date shall be deemed to have adopted
      this Plan on the Effective Date. Any other Affiliate of the Company may by
      resolution of such Affiliate’s board of directors, with the consent of the Board
      of Directors and subject to such conditions as may be imposed by the Board
      of
      Directors, adopt this Plan as of the date specified in the board
      resolution.

     

    11.10  Procedure
      for Withdrawal.
      Any
      Affiliate which has adopted this Plan may, by resolution of the board of
      directors of such direct or indirect subsidiary, with the consent of
      the Board
      of
      Directors and subject to such conditions as may be imposed by the Board of
      Directors, terminate its adoption of this Plan.

     

    11.11  Delay.
      If at
      the time a Participant incurs a Termination of Employment (other than due to
      Cause) or if at the time of a Change in Control, the Participant is subject
      to
“short-swing” liability under Section 16 of the Exchange Act, any time period
      provided for under this Plan or an Agreement to the extent necessary to avoid
      the imposition of liability shall be suspended and delayed during the period
      the
      Participant would be subject to such liability, but not more than six (6) months
      and one (1) day and not to exceed the Option Period, whichever is shorter.
      The
      Company shall have the right to suspend or delay any time period described
      in
      this Plan or an Agreement if the Committee shall determine that the action
      may
      constitute a violation of any law or result in liability under any law to the
      Company, an Affiliate or a shareholder of the Company until such time as the
      action required or permitted shall not constitute a violation of law or result
      in liability to the Company, an Affiliate or a shareholder of the Company.
      The
      Committee shall have the discretion to suspend the application of the provisions
      of this Plan required solely to comply with Rule 16b-3 if the Committee shall
      determine that Rule 16b-3 does not apply to this Plan.

     

    11.12  Financial
      Statements.
      The
      Company shall deliver to each Participant, on an annual basis, unaudited,
      internally-prepared financial statements for the Company within sixty (60)
      days
      following the close of the Company’s fiscal year.

     

    11.13  Headings.
      The
      headings contained in this Plan are for reference purposes only and shall not
      affect the meaning or interpretation of this Plan.

     

    11.14  Severability.
      If any
      provision of this Plan shall for any reason be held to be invalid or
      unenforceable, such invalidity or unenforceability shall not effect any other
      provision hereby, and this Plan shall be construed as if such invalid or
      unenforceable provision were omitted.

     

    11.15  Successors
      and Assigns.
      This
      Plan shall inure to the benefit of and be binding upon each successor and assign
      of the Company. All obligations imposed upon a Participant, and all rights
      granted to the Company hereunder, shall be binding upon the Participant’s heirs,
      legal representatives and successors.

     

    
      
        
        

      

      
        24

        
          

        

      

      
        
        

      

    

     

    11.16  Entire
      Agreement.
      This
      Plan and the Agreement constitute the entire agreement with respect to the
      subject matter hereof and thereof, provided that in the event of any
      inconsistency between this Plan and the Agreement, the terms and conditions
      of
      the Agreement shall control.

     

    IN
      WITNESS WHEREOF, this instrument has been executed by the undersigned as of
      the
      ____ day of _________________, 2005.

     

     

    
      	 	FLUID AUDIO NETWORK, INC.,
              a
              [Delaware] corporation
	 	 
	 	 
	 	By:____________________________________________________
	 	
              (signature)

            
	 	Title:___________________________________________________

    

     

     

     

    25Exhibit 10.1

    Exhibit
      10.1

     

     

     

    ASSET
      PURCHASE AND REORGANIZATION AGREEMENT

     

    This
      Asset Purchase and Reorganization Agreement ("Agreement") is made as of the
      13th
      day of February, 2007, by and between Tilden
      Associates, Inc.,
      a
      Delaware corporation ("Tilden") with its principal business offices located
      at
      300 Hempstead Turnpike, West Hempstead, New York 11522, Accountabilities,
      Inc.,
      a
      Delaware corporation ("AI") with its principal business offices located at
      500
      Craig Road, Suite 201, Manalapan, New Jersey 07726, and TFB Acquisition Company,
      LLC, a Delaware limited liability company with its principal business offices
      located at 300 Hempstead Turnpike, West Hempstead, New York 11522
      (“TFB”).

     

    WHEREAS,
      AI is in the business of providing (i) professional staffing services, primarily
      to CPA firms and (ii) information technology/scientific staffing services and
      workforce solutions to various businesses (collectively, the
“Business”);

     

    WHEREAS,
      Tilden desires to purchase from AI, and AI desires to sell to Tilden
      substantially all of the properties, rights and assets used by AI in conducting
      the Business, all upon and subject to the terms and conditions hereinafter
      set
      forth;

     

    WHEREAS,
      Tilden is in the business of selling automotive franchises and administering
      and
      supporting full service automotive repair centers (the “Automotive
      Business”);

     

    WHEREAS,
      TFB desires to purchase from Tilden, and Tilden desires to sell to TFB,
      substantially all of the properties, rights and assets used by Tilden in
      conducting the Automotive Business, all upon and subject to the terms and
      conditions hereinafter set forth.

     

    NOW,
      THEREFORE, in consideration of the mutual promises hereinafter set forth and
      for
      other good and valuable consideration, the receipt of which is hereby
      acknowledged, the parties hereto agree as follows:

     

    1.  Purchase
      and Sale and Delivery of the AI Assets.

     

    1.1.  Purchase
      and Sale of the AI Assets.

     

    (a)  AI
      Assets.
      Subject
      to and upon the terms and conditions of this Agreement and excluding the assets
      retained by AI as set forth in Section 1.1(b) herein, AI shall sell, transfer,
      convey, assign and deliver, to Tilden, and Tilden shall purchase from AI, free
      and clear of all liens and encumbrances (except for Permitted Liens as defined
      in Section 2.16), all of the properties, rights and assets, of every kind and
      nature, real, personal or mixed, tangible or intangible, wherever located,
      which
      are owned, leased, licensed or used by AI in the conduct of the Business and
      which exist on the “Closing Date” (as defined in Section 1.4 below)
      (collectively, the "AI Assets"), including, without limitation, the following
      assets:

     

    (i)  all
      office supplies and similar materials (the "Supplies");

     

    
      
         

      

      
        1

        
          

        

      

      
         

      

    

    

     

    (ii)  all
      contracts, agreements, leases, arrangements and/or commitments of any kind,
      whether oral or written, relating to the AI Assets (the "AI
      Contracts");

     

    (iii)  all
      customer lists, files, records and documents (including credit information)
      relating to customers and vendors of the Business and all other business,
      financial and employee books, records, files, documents, reports and
      correspondence relating to the Business (collectively, the
      "Records");

     

    (iv)  all
      rights of AI, if any, under express or implied warranties from the suppliers
      of
      AI in connection with the AI Assets;

     

    (v)  all
      furnishings, furniture, fixtures, tools, machinery, equipment and leasehold
      improvements owned by AI and related to the AI Assets, whether or not reflected
      as capital assets in the accounting records of AI (collectively, the "Fixed
      Assets");

     

    (vi)  all
      patents, trademarks, tradenames, service marks, copyrights and applications
      therefor which are owned by AI and related to the AI Assets and/or the operation
      of the Business; 

     

    (vii)  all
      computers, computer programs, computer databases, hardware and software owned
      or
      licensed by AI and used in connection with the AI Assets and/or the operation
      of
      the Business;

     

    (viii)  all
      municipal, state and federal franchises, licenses, authorizations and permits
      of
      AI which are necessary to operate or are related to the AI Assets;

     

    (ix)  all
      prepaid charges, deposits,
      sums and fees of
      AI
      relating to the AI Assets or arising out of the operation of the
      Business;

     

    (x)  all
      claims and rights of AI related to or arising from the AI Assets or arising
      out
      of the operation of the Business; 

     

    (xi)  all
      cash
      and cash equivalents;

     

    (xii)  accounts
      receivable and rights to payment related to or arising out of the conduct of
      the
      Business;

     

    (xiii)  all
      of
      the goodwill of the Business; and

     

    (xiv)  all
      other
      assets and properties of any nature whatsoever held by AI either directly or
      indirectly, and used in, allocated to, or required for the conduct of the
      Business.

     

    (b)  Retained
      Assets.
      Notwithstanding anything to the contrary set forth in this Agreement, the
      following assets of AI (the “Retained Assets”) are not included in 

     

    
      
         

      

      
        2

        
          

        

      

      
         

      

    

    the
      sale
      of AI Assets contemplated hereby: (i) the Purchase Price (as hereinafter
      defined) and the other rights of AI under or relating to this Agreement, (ii)
      the corporate minute books, stock records, qualification to conduct business
      as
      a foreign corporation, and other documents relating to the formation,
      maintenance or existence as a corporation of AI, except that AI agrees that
      it
      will provide copies of any such document from the corporate minute books as
      reasonably requested by Tilden which Tilden believes are necessary for the
      use
      and operation of the AI Assets and the conduct of the Business after the Closing
      Date, and (iii) any and all properties, rights and assets used in the conduct
      of
      AI’s payroll debit card business or any business conducted prior to June 2005.
      

     

    1.2.  Purchase
      Price.
      The
      purchase price for the AI Assets (the "Purchase Price") shall be Twelve Million
      Five Hundred Thousand (12,500,000) shares (the “Shares”) of Tilden’s common
      stock, $.0005 par value (the “Tilden Common Stock”), after giving effect to the
      Reverse Split (as defined in Section 5.19 below). The Parties hereto intend
      that
      the Shares to be issued to AI shall represent ninety-six percent (96%) of
      Tilden’s outstanding Common Stock on a Fully Diluted Basis (as defined in
      Section 2.3(b) below). In the event that the Shares represent less than
      ninety-six percent (96%) of Tilden’s outstanding Common Stock on a Fully Diluted
      Basis, the number of Shares to be issued to AI shall be adjusted at Closing
      to
      be equal to ninety-six percent (96%) of Tilden’s outstanding Common Stock on a
      Fully Diluted Basis at the time of Closing.

     

    1.3.  Assumption
      of Liabilities.

     

    (a)  Assumed
      Liabilities.
      Effective as of the Effective Date, Tilden agrees to assume and to pay, perform
      and discharge all liabilities and obligations (i) reflected on the Balance
      Sheet
      of the Business dated as of September 30, 2006 (a copy of which is annexed
      as
      Exhibit 2.5 to the AI Disclosure Schedule, as defined in Section 2 below),
      (ii)
      incurred in the ordinary course of business after the date of the Balance Sheet,
      (iii) the fees and expenses of AI’s counsel, accountants and other experts and
      all other expenses incurred by AI incident to the negotiation, preparation
      and
      execution of this Agreement and any agreement entered into in connection
      herewith and the performance by AI of its obligations hereunder or thereunder
      and (iv) arising under AI Contracts on and after the Closing Date and with
      respect to the use and operation of the AI Assets by Tilden after the Closing
      Date (the “Assumed Liabilities”). 

     

    (b)  Liabilities
      Retained by Tilden.
      Except
      for the Assumed Liabilities, Tilden shall not assume, be liable for or pay,
      and
      none of the AI Assets shall be subject to, and AI shall retain, be
      unconditionally liable for and pay, any liability or obligation (whether known
      or unknown, matured or unmatured, stated or unstated, recorded or unrecorded,
      fixed or contingent, currently existing or hereafter arising) of AI, without
      limitation, the following:

     

    (i)  except
      as
      provided in Section 1.3(a) above, any obligation or liability of AI arising
      out
      of this Agreement, any agreement entered into in connection herewith or the
      transactions contemplated hereby or thereby;

     

    (ii)  any
      liability or obligation under or in connection with the Retained
      Assets.

     

    
      
         

      

      
        3

        
          

        

      

      
         

      

    

    

     

    1.4.  Closing.
      The
      closing (the “Closing”) of the transactions contemplated by this Agreement shall
      take place at the offices of AI in Manalapan, New Jersey, within five (5) days
      after the date when each of the conditions set forth in Section 6 shall have
      been fulfilled (or waived by the party entitled to waive such condition) or
      such
      other time or date or such other location as the parties may mutually agree
      (the
      "Closing Date"). 

     

    1.5.  Allocation
      of Purchase Price.
      The
      Purchase Price shall be allocated among the various AI Assets by mutual
      agreement reached by the parties prior to the Closing. The parties covenant
      and
      agree with each other that this allocation shall be arrived at by arm’s length
      negotiation and that none of them will take a position on any income tax return,
      before any governmental agency charged with the collection of any income tax
      or
      in any judicial proceeding that is in any manner inconsistent with the terms
      of
      this Section 1.5 without the written consent of the other party to this
      Agreement. Each of Tilden and AI covenant and agree to execute and timely file
      U.S. Treasury Form 8594 consistent with such agreed upon allocation and upon
      a
      party’s reasonable request the other party shall execute and file such other
      documents as may be necessary to document such allocation. 

     

    2.  Representations
      and Warranties.
      Except
      as set forth in the corresponding sections or subsections of each of the Tilden
      Disclosure Schedule annexed hereto as Appendix I (the "Tilden Disclosure
      Schedule") or AI Disclosure Schedule annexed hereto as Appendix II (the "AI
      Disclosure Schedule"; each of the Tilden Disclosure Schedule and the AI
      Disclosure Schedule to be sometimes referred to herein as a "Disclosure
      Schedule"), as the case may be, AI (except for Sections 2.2(b), 2.3(b), 2.5(b),
      references in Section 2.1 below to documents made available by Tilden to AI
      and
      references to Tilden Financial Statements in Section 2.7), hereby represents
      and
      warrants to Tilden, and Tilden (except for Sections 2.2(a), 2.3(a), 2.5(a),
      references in Section 2.1 below to documents made available by AI to Tilden
      and
      references to AI Financial Statements in Section 2.7), hereby represents and
      warrants to AI, that:

     

    2.1.  Organization,
      Good Standing and Qualification.
      Each of
      it and its Subsidiaries (as defined below) is a corporation is duly organized,
      validly existing as a corporation and in good standing under the laws of its
      respective jurisdiction of incorporation. It and each of its Subsidiaries has
      all requisite power and authority to own and operate its properties and assets
      and to carry on its business as presently conducted and is qualified to do
      business and is in good standing in each jurisdiction where the ownership or
      operation of its properties or conduct of its business requires such
      qualification, except where the failure to be so qualified or in good standing
      is not, when taken together with all other such failures, reasonably likely
      to
      have a material adverse effect on its business, financial condition, operating
      results or prospects (a “Material Adverse Effect”). It has made available to
      Tilden, in the case of AI, and to AI, in the case of Tilden, a complete and
      correct copy of its certificate of incorporation and by-laws (the
      "Organizational Documents"), each as amended to date. Such Organizational
      Documents as so made available are in full force and effect.

     

    As
      used
      in this Agreement, (i) the term "Subsidiary" means, with respect to AI or
      Tilden, as the case may be, any entity, whether incorporated or unincorporated,
      of which at least fifty percent of the securities or ownership interests having
      by their terms ordinary voting power to 

     

    
      
         

      

      
        4

        
          

        

      

      
         

      

    

    elect
      at
      least fifty percent of the board of directors or other persons performing
      similar functions is directly or indirectly owned by such party or by one or
      more of its respective Subsidiaries or by such party and any one or more of
      its
      respective Subsidiaries, (ii) reference to "the other party" means, with respect
      to AI, Tilden and means with respect to Tilden, AI, and (iii) the term "Person"
      means an association, corporation, estate, general partnership, governmental
      entity (or any agency, department or political subdivision thereof), individual,
      joint stock company, joint venture, limited liability company, limited
      partnership, trust, or any other organization or entity.

     

    2.2.  Capital
      Structure. 

     

    (a)  The
      authorized capital stock of AI consists of 95,000,000 shares of Common Stock,
      $.0001 par value (the “AI Common Stock”) of which 13,600,000 shares were issued
      and outstanding and no shares were held in treasury as of the date of this
      Agreement and 5,000,000 shares of Preferred Stock, $.0001 par value, of which
      no
      shares were outstanding as of the date of this Agreement. All of the outstanding
      shares of AI Common Stock have been duly authorized and are validly issued,
      fully paid and nonassessable. AI has no shares reserved for issuance. Each
      of
      the outstanding shares of capital stock or other securities of each of AI’s
      Subsidiaries is owned by AI or a direct or indirect wholly-owned Subsidiary
      of
      AI, free and clear of any lien, pledge, security interest, claim or other
      encumbrance. Except as set forth in Section 2.2 of the AI Disclosure Schedule,
      AI has no shares of AI Common Stock or Preferred Stock reserved for issuance
      and
      there are no preemptive or other outstanding rights, options, warrants,
      conversion rights, stock appreciation rights, redemption rights, repurchase
      rights, agreements, arrangements or commitments to issue or sell any shares
      of
      capital stock or other securities of AI or any of its Subsidiaries or any
      securities or obligations convertible or exchangeable into or exercisable for,
      or giving any Person a right to subscribe for or acquire, any securities of
      AI
      or any of its Subsidiaries, and no securities or obligations evidencing such
      rights are authorized, issued or outstanding. AI does not have outstanding
      any
      bonds, debentures, notes or other obligations the holders of which have the
      right to vote (or convertible into or exercisable for securities having the
      right to vote) with its stockholders on any matter ("Voting Debt").

     

    (b)  The
      authorized capital stock of Tilden consists of 30,000,000 shares of Tilden
      Common Stock, of which 11,425,903 shares were issued and outstanding and no
      shares were held in treasury as of the date of this Agreement. All of the
      outstanding shares of Tilden Common Stock have been duly authorized and are
      validly issued, fully paid and nonassessable. Each of the outstanding shares
      of
      capital stock of each of Tilden’s Subsidiaries is owned by Tilden or a direct or
      indirect wholly-owned subsidiary of Tilden, free and clear of any lien, pledge,
      security interest, claim or other encumbrance. Except as set forth in its SEC
      Documents (as defined in Section 2.5(b)), Tilden has no shares of Tilden Common
      Stock or Tilden Preferred Stock reserved for issuance and there are no
      preemptive or other outstanding rights, options, warrants, conversion rights,
      stock appreciation rights, redemption rights, repurchase rights, agreements,
      arrangements or commitments to issue or to sell any shares of capital stock
      or
      other securities of Tilden or any of its Subsidiaries or any securities or
      obligations convertible or exchangeable into or exercisable for, or giving
      any
      Person a right to subscribe for or acquire, any securities of Tilden or any
      of
      its Subsidiaries, and no securities or obligation evidencing such rights are
      authorized, issued or outstanding. Tilden does not have outstanding any Voting
      Debt.

     

    
      
         

      

      
        5

        
          

        

      

      
         

      

    

    

     

    2.3.  Corporate
      Authority; Approval.

     

    (a)  AI
      has
      all requisite corporate power and authority and has taken all corporate action
      necessary in order to execute, deliver and perform its obligations under this
      Agreement and to consummate the transactions contemplated hereby, subject only
      to approval of this Agreement by the holders of a majority of the outstanding
      shares of AI Common Stock (the "AI Requisite Vote"). This Agreement is a valid
      and binding agreement of AI enforceable against AI in accordance with its terms,
      subject to bankruptcy, insolvency, fraudulent transfer, fraudulent conveyance,
      reorganization, moratorium and similar laws of general applicability relating
      to
      or affecting creditors' rights and to general equity principles (the "Bankruptcy
      and Equity Exception"). The Board of Directors of AI has unanimously approved
      this Agreement and the sale of the AI Assets and the other transactions
      contemplated hereby.

     

    (b)  Tilden
      each has all requisite corporate power and authority and each has taken all
      corporate action necessary in order to execute, deliver and perform its
      obligations under this Agreement and to consummate the transactions contemplated
      by this Agreement, subject only to approval of this Agreement by the holders
      of
      a majority of the outstanding shares of Tilden Common Stock (the “Tilden
      Requisite Vote”). This Agreement is a valid and binding agreement of Tilden,
      enforceable against Tilden in accordance with its terms, subject to the
      Bankruptcy and Equity Exception. The Shares of Tilden Common Stock, when issued
      pursuant to this Agreement, will be validly issued, fully paid and
      nonassessable, and no stockholder of Tilden will have any preemptive right
      of
      subscription or purchase in respect thereof. The Board of Directors of Tilden
      has unanimously approved this Agreement, the acquisition of the AI Assets,
      the
      issuance of the shares and the other transactions contemplated hereby. After
      giving effect to the Reverse Split, the Shares of Tilden Common Stock issued
      to
      AI pursuant to this Agreement shall represent 96% of the outstanding shares
      of
      Tilden Common Stock outstanding, on a Fully Diluted Basis, immediately after
      the
      Effective Time. For purposes of this Agreement, the phrase "Fully Diluted Basis"
      shall mean after giving effect to the assumed exercise of all outstanding
      warrants, options and other rights to acquire Tilden Common Stock and securities
      convertible into Tilden Common Stock, and the assumed conversion of all
      securities convertible into Tilden Common Stock.

     

    2.4.  Governmental
      Filings; No Violations.

     

    (a)  Other
      than the filings and/or notices (i) described in Section 4.19
      under
      the Securities Exchange Act of 1934, as amended (the "Exchange Act") or the
      filing of a Registration Statement under the Securities Act of 1933, as amended
      (the "Securities Act"), (ii) to comply with state securities or "blue-sky"
      laws,
      (such filings and/or notices of Tilden being the "Tilden Governmental Consents"
      and of AI being the "AI Governmental Consents"), no notices, reports or other
      filings are required to be made by it with, nor are any consents, registrations,
      approvals, permits or authorizations required to be obtained by it from, any
      governmental or regulatory authority, court, agency, commission, body or other
      governmental entity ("Governmental Entity"), in connection with the execution
      and delivery of this Agreement by it and the consummation by it of the
      transactions contemplated hereby, except those that the failure to make or
      obtain are not, individually or in the aggregate, reasonably likely to have
      a

     

    
      
         

      

      
        6

        
          

        

      

      
         

      

    

    Material
      Adverse Effect on it or prevent, materially delay or materially impair its
      ability to consummate the transactions contemplated by this
      Agreement.

     

    (b)  The
      execution, delivery and performance of this Agreement by it do not, and the
      consummation by it of the transactions contemplated hereby will not, constitute
      or result in (A) a breach or violation of, or a default under, its
      Organizational Documents or the Organizational Documents governing any of its
      Subsidiaries, (B) a breach or violation of, or a default under, the acceleration
      of any obligations or the creation of a lien, pledge, security interest or
      other
      encumbrance on its assets or the assets of any of its Subsidiaries (with or
      without notice, lapse of time or both) pursuant to, any agreement, lease,
      contract, note, mortgage, indenture, arrangement or other obligation
      ("Contracts") binding upon it or any of its Subsidiaries or any Law (as defined
      in Section 2.9) or governmental or non-governmental permit or license to which
      it or any of its Subsidiaries is subject or (C) any change in the rights or
      obligations of any party under any of its Contracts, except, in the case of
      clause (B) or (C) above, for any breach, violation, default, acceleration,
      creation or change that, individually or in the aggregate, is not reasonably
      likely to have a Material Adverse Effect on it or prevent, materially delay
      or
      materially impair its ability to consummate the transactions contemplated by
      this Agreement. Section 2.4(b) of its Disclosure Schedule sets forth a correct
      and complete list of its Contracts and Contracts of its Subsidiaries pursuant
      to
      which consents or waivers are or may be required prior to consummation of the
      transactions contemplated by this Agreement other than those where the failure
      to obtain such consents or waivers is not reasonably likely to have a Material
      Adverse Effect on it or prevent or materially impair its ability to consummate
      the transactions contemplated by this Agreement.

     

    2.5.  Financial
      Statements; SEC Reports.

     

    (a)  
      Attached
      as Exhibit 2.5 to the AI Disclosure Schedule are the following financial
      statements: balance sheets of the Business at September 30, 2006 and 2005 and
      statements of operations of the Business for the fiscal years ended September
      30, 2006 and 2005 (the "AI Financial Statements"). The AI Financial Statements
      have been prepared in accordance with generally accepted accounting principles
      ("GAAP") applied on a consistent basis during the periods involved (except
      as
      may be indicated in the notes thereto) and fairly present the financial position
      of the Business as of the dates thereof and the results of its operations for
      the periods indicated. AI has also delivered to Tilden a copy of AI’s Business
      Plan dated September 2006 (the “Business Plan”). The Business Plan, including
      the schedules contained therein, did not contain any untrue statement of a
      material fact or omit to state a material fact required to be stated therein
      or
      necessary in order to make the statements therein, in light of the circumstances
      under which they were made, not misleading. The financial projections included
      with the Business Plan represent the good faith estimate of management of AI
      of
      the results of operations of AI for the periods presented, based upon
      assumptions which management believes are reasonable (it being acknowledged
      by
      all parties hereto that such projections are not intended as a guaranty of
      future results and actual results may vary from the projected
      results).

     

    (b)  Since
      December 31, 2001, Tilden has filed with the Securities and Exchange Commission
      (the "SEC") all forms, reports, schedules, statements and other documents
      required to be filed by it under the Exchange Act or the Securities Act (as
      such

     

    
      
         

      

      
        7

        
          

        

      

      
         

      

    

    documents
      have been amended since the time of their filing, collectively, the "SEC
      Documents"). The SEC Documents, including without limitation any financial
      statements and schedules included therein, at the time filed or, if subsequently
      amended, as so amended, (i) did not contain any untrue statement of a material
      fact or omit to state a material fact required to be stated therein or necessary
      in order to make the statements therein, in light of the circumstances under
      which they were made, not misleading and (ii) complied in all material respects
      with the applicable requirements of the Exchange Act and the Securities Act,
      as
      the case may be, and the applicable rules and regulations of the SEC thereunder.
      The financial statements of Tilden (the "Tilden Financial Statements") included
      in the SEC Documents comply as to form in all material respects with the
      published rules and regulations of the SEC with respect thereto, have been
      prepared in accordance with GAAP applied on a consistent basis during the
      periods involved (except as may be indicated in the notes thereto or, in the
      case of the unaudited statements, as permitted by Form 10-Q of the SEC) and
      fairly present (subject, in the case of the unaudited statements, to customary
      year-end audit adjustments) the financial position of Tilden as at the dates
      thereof and the results of its operations and cash flows for the periods
      indicated.

     

    2.6.  Absence
      of Certain Changes.
      Except
      as expressly contemplated by this Agreement or set forth in Section 2.6 of
      its
      Disclosure Schedule, since September 30, 2006 (in the case of AI) and December
      31, 2005 (in the case of Tilden), there has not been (i) any change in the
      financial condition, properties, prospects, business or results of operations
      of
      it and its Subsidiaries, except those changes that are not, individually or
      in
      the aggregate, reasonably likely to have a Material Adverse Effect on it; (ii)
      any damage, destruction or other casualty loss with respect to any asset or
      property owned, leased or otherwise used by it or any of its Subsidiaries,
      whether or not covered by insurance, which damage, destruction or loss is
      reasonably likely, individually or in the aggregate, to have a Material Adverse
      Effect on it; or (iii) any change by it in accounting principles, practices
      or
      methods. Since September 30, 2006 (in the case of AI) and December 31, 2005
      (in
      the case of Tilden), except as provided in Section 2.6
      of its
      Disclosure Schedule (or in its SEC Documents in the case of Tilden), there
      has
      not been any increase in the compensation payable or that could become payable
      by it or any of its Subsidiaries to officers or key employees or any amendment
      of any of its Benefit Plans (as defined in Section 2.8) other than increases
      or
      amendments in the ordinary course.

     

    2.7.  Litigation
      and Liabilities.
      Except
      as set forth in Section 2.7
      of its
      Disclosure Schedule or reflected on the AI Financial Statements or in the notes
      thereto (in the case of AI) or the Tilden Financial Statements, the notes
      thereto or the SEC Documents (in the case of Tilden), there are no (i) civil,
      criminal or administrative actions, suits, claims, hearings, investigations
      or
      proceedings pending or, to the knowledge of its executive officers, threatened
      against it or any of its Affiliates (which term, as used in this Agreement,
      shall be as defined in Rule 12b-2 under the Exchange Act) or (ii) obligations
      or
      liabilities, whether or not accrued, contingent or otherwise, including those
      relating to matters involving any Environmental Law (as defined in Section
      2.10), or any other facts or circumstances, in either such case, of which its
      executive officers have actual knowledge that are reasonably likely to result
      in
      any claims against or obligations or liabilities of it or any of its Affiliates,
      except for those that are not, individually or in the aggregate, reasonably
      likely to have a Material Adverse Effect on it or prevent or materially impair
      its ability to consummate the transactions contemplated by this
      Agreement.

     

    
      
         

      

      
        8

        
          

        

      

      
         

      

    

    

     

    2.8.  Employee
      Benefits.

     

    (a)  A
      copy of
      each bonus, deferred compensation, pension, retirement, profit-sharing, thrift,
      savings, employee stock ownership, stock bonus, stock purchase, restricted
      stock, stock option, employment, termination, severance, compensation, medical,
      health or other plan, agreement, policy or arrangement that covers employees,
      officers, directors, former employees, former officers or former directors
      of
      its and its Subsidiaries (its "Benefit Plans") and any trust agreements or
      insurance contracts forming a part of such Benefit Plans has been made available
      by it to the other party prior to the date hereof and each such Benefit Plan
      is
      listed in Section 2.8 of its respective Disclosure Schedule or described in
      its
      SEC Documents in the case of Tilden.

     

    (b)  All
      of
      its Benefit Plans are in substantial compliance with all applicable law,
      including the Code and the Employee Retirement Income Security Act of 1974,
      as
      amended ("ERISA"). None of its Benefit Plans is a defined benefit plan (as
      defined in Section 3(35) of ERISA) or a mutli-employer plan (as defined in
      Section 3(37) of ERISA). Each of its Benefit Plans that is an "employee pension
      benefit plan" within the meaning of Section 3(2) of ERISA (a "Pension Plan")
      and
      that is intended to be qualified under Section 401(a) of the Code has received
      a
      favorable determination letter from the Internal Revenue Service (the "IRS"),
      and it is not aware of any circumstances likely to result in revocation of
      any
      such favorable determination letter. There is no pending or, to the actual
      knowledge of its executive officers, threatened litigation relating to its
      Benefit Plans. Neither it nor any Subsidiary has engaged in a transaction with
      respect to any of its Benefit Plans that, assuming the taxable period of such
      transaction expired as of the date hereof, would subject it or any of its
      Subsidiaries to a material tax or penalty imposed by either Section 4975 of
      the
      Code or Section 502 of ERISA.

     

    (c)  As
      of the
      date hereof, no liability under Subtitle C or D of Title IV of ERISA (other
      than
      the payment of prospective premium amounts to the Pension Benefit Guaranty
      Corporation in the normal course) has been or is expected to be incurred by
      it
      or any Subsidiary with respect to any ongoing, frozen or terminated
      "single-employer plan", within the meaning of Section 4001(a)(15) of ERISA,
      currently or formerly maintained by any of them, or the single-employer plan
      of
      any entity which is considered one employer with it under Section 4001 of ERISA
      or Section 414 of the Code (its "ERISA Affiliate") (each such single-employer
      plan, its "ERISA Affiliate Plan"). It and its Subsidiaries and ERISA Affiliates
      have not contributed, or been obligated to contribute, to a multiemployer plan
      under Subtitle E of Title IV of ERISA. No notice of a "reportable event", within
      the meaning of Section 4043 of ERISA for which the 30-day reporting requirement
      has not been waived, has been required to be filed for any of its Pension Plans
      or any of its ERISA Affiliate Plans within the 12-month period ending on the
      date hereof or will be required to be filed in connection with the transactions
      contemplated by this Agreement.

     

    (d)  All
      contributions required to be made under the terms of any of its Benefit Plans
      as
      of the date hereof have been timely made or have been reflected on its most
      recent balance sheet delivered by it to the other party. Neither any of its
      Pension Plans nor any of any of its ERISA Affiliate Plans has an "accumulated
      funding deficiency" (whether or not 

     

    
      
         

      

      
        9

        
          

        

      

      
         

      

    

    waived)
      within the meaning of Section 412 of the Code or Section 302 of ERISA. Neither
      it nor its Subsidiaries has provided, or is required to provide, security to
      any
      of its Pension Plans or to any of its ERISA Affiliate Plans pursuant to Section
      401(a)(29) of the Code.

     

    (e)  Under
      each of its Pension Plans which is a single-employer plan and each of its ERISA
      Affiliate Plans, as of the last day of the most recent plan year ended prior
      to
      the date hereof, the actuarily determined present value of all "benefit
      liabilities", within the meaning of Section 4001(a)(16) of ERISA (as determined
      on the basis of the actuarial valuation), did not exceed the then current value
      of the assets of such Pension Plan or ERISA Affiliate Plan and there has been
      no
      material change in the financial condition of such Pension Plan or ERISA
      Affiliate Plan since the last day of the most recent plan year.

     

    (f)  Neither
      it nor its Subsidiaries have any obligations for retiree health and life
      insurance benefits under any of its Benefit Plans, except as required by
      applicable law.

     

    (g)  The
      consummation of the transactions contemplated by this Agreement will not (x)
      entitle any of its employees, officers or directors or any employees of its
      Subsidiaries to severance pay, directly or indirectly, upon termination of
      employment, (y) accelerate the time of payment or vesting or trigger any payment
      of compensation or benefits under, increase the amount payable or trigger any
      other material obligation pursuant to, any of its Benefit Plans or (z) result
      in
      any breach or violation of, or a default under, any of its Benefit
      Plans.

     

    2.9.  Compliance
      with Laws.
      Except
      as set forth in Section 2.9 of its Disclosure Schedule or in its SEC Documents
      in the case of Tilden, the businesses of each of it and its Subsidiaries have
      not been, and are not being, conducted in violation of any law, statute,
      ordinance, regulation, judgment, order, decree, injunction, arbitration award,
      license, authorization, opinion, agency requirement or permit of any
      Governmental Entity or common law (collectively, "Laws"), except for violations
      or possible violations that are not, individually or in the aggregate,
      reasonably likely to have a Material Adverse Effect on it or prevent or
      materially impair its ability to consummate the transactions contemplated by
      this Agreement. No investigation or review by any Governmental Entity with
      respect to it or any of its Subsidiaries is pending or, to the actual knowledge
      of its executive officers, threatened, nor has any Governmental Entity indicated
      an intention to conduct the same, except for those the outcome of which are
      not,
      individually or in the aggregate, reasonably likely to have a Material Adverse
      Effect on it or prevent or materially impair its ability to consummate the
      transactions contemplated by this Agreement. To the knowledge of its executive
      officers, no material change is required in its or any of its Subsidiaries'
      processes, properties or procedures in connection with any such Laws, and it
      has
      not received any notice or communication of any material noncompliance with
      any
      such Laws that has not been cured as of the date hereof, except for such changes
      and noncompliance that are not, individually or in the aggregate, reasonably
      likely to have a Material Adverse Effect on it or prevent or materially impair
      its ability to consummate the transactions contemplated by this Agreement.
      Each
      of it and its Subsidiaries has all permits, licenses, franchises, variances,
      exemptions, orders and other governmental authorizations, consents and approvals
      (collectively, "Permits"), necessary to conduct their business as presently
      conducted, except for those the absence of which are not, individually or in
      the
      aggregate, 

     

    
      
         

      

      
        10

        
          

        

      

      
         

      

    

    reasonably
      likely to have a Material Adverse Effect on it or prevent or materially impair
      its ability to consummate the transactions contemplated by this Agreement.
      Each
      of such Permits is listed in Section 2.9 of its Disclosure
      Schedule.

     

    2.10.  Environmental
      Matters.
      Except
      as disclosed in Section 2.10 of its Disclosure Schedule or in its SEC Documents
      in the case of Tilden and except for such matters that, alone or in the
      aggregate, are not reasonably likely to have a Material Adverse Effect on it:
      (i) each of it and its Subsidiaries has complied with all applicable
      Environmental Laws (as defined below); (ii) the properties currently owned
      or
      operated by it or any of its Subsidiaries (including soils, groundwater, surface
      water, buildings or other structures) are not contaminated with any Hazardous
      Substances (as defined below); (iii) the properties formerly owned or operated
      by it or any of its Subsidiaries were not contaminated with Hazardous Substances
      during the period of ownership or operation by it or any of its Subsidiaries;
      (iv) neither it nor any of its Subsidiaries is subject to liability for any
      Hazardous Substance disposal or contamination on any third party property;
      (v)
      neither it nor any Subsidiary has been associated with any release or threat
      of
      release of any Hazardous Substance; (vi) neither it nor any Subsidiary has
      received any notice, demand, letter, claim or request for information alleging
      that it or any of its Subsidiaries may be in violation of or liable under any
      Environmental Law; (vii) neither it nor any of its Subsidiaries is subject
      to
      any orders, decrees, injunctions or other arrangements with any Governmental
      Entity or is subject to any indemnity or other agreement with any third party
      relating to liability under any Environmental Law or relating to Hazardous
      Substances; and (viii) there are no circumstances or conditions involving it
      or
      any of its Subsidiaries that could reasonably be expected to result in any
      claims, liability, investigations, costs or restrictions on the ownership,
      use,
      or transfer of any of its properties pursuant to any Environmental
      Law.

     

    As
      used
      herein, the term "Environmental Law" means any Law relating to pollution (or
      the
      clean up of the environment), or the protection of air, surface water,
      groundwater, drinking water, land (surface or subsurface), human health, the
      environment or any other natural resource or the use, storage, recycling,
      treatment, generation, processing, handling, production or disposal of Hazardous
      Materials, including the Comprehensive Environmental Response, Compensation
      and
      Liability Act of 1980, as amended, 42 USC §§9601 et
      seq.
      and 40
      CFR §§302.1 et
      seq.,
      and
      regulations thereunder; the Federal Clean Air Act, as amended, 42 USC §§7401
et
      seq.,
      and
      regulations thereunder; the Resource Conservation and Recovery Act, 42 USC
      §§6901 et
      seq.,
      as
      amended, and regulations thereunder; and the Federal Water Pollution Control
      Act, 33 USC §§1251 et
      seq.,
      as
      amended, and regulations thereunder.

     

    As
      used
      herein, the term "Hazardous Substance" means any asbestos containing materials,
      mono- and polychlorinated biphenyls, urea formaldehyde products, radon,
      radioactive materials, any "hazardous substance", "hazardous waste",
      "pollutant", "Toxic Pollutant", "oil" or "contaminant" as used in, or defined
      pursuant to any Environmental Law, and any other substance, waste, pollutant,
      contaminant or material, including petroleum products and derivatives, the
      use,
      transport, disposal, storage, treatment, recycling, handling, discharge,
      release, threatened release, discharge or emission of which is regulated or
      governed by any Environmental Law.

     

    2.11.  Taxes.
      It and
      each of its Subsidiaries have prepared in good faith and duly and timely filed
      (taking into account any extension of time within which to file) all material
      Tax

     

    
      
         

      

      
        11

        
          

        

      

      
         

      

    

    Returns
      (as defined below) required to be filed by any of them and all such filed tax
      returns are complete and accurate in all material respects and: (i) it and
      each
      of its Subsidiaries have paid all Taxes (as defined below) that are shown as
      due
      on such filed Tax Returns or that it or any of its Subsidiaries is obligated
      to
      withhold from amounts owing to any employee, creditor or third party, except
      with respect to matters contested in good faith or for such amounts that, alone
      or in the aggregate, are not reasonably likely to have a Material Adverse Effect
      on it; (ii) as of the date hereof, there are not pending or, to the actual
      knowledge of its executive officers threatened in writing, any audits,
      examinations, investigations or other proceedings in respect of Taxes or Tax
      matters; and (iii) there are not, to the actual knowledge of its executive
      officers, any unresolved questions or claims concerning its or any of its
      Subsidiaries' Tax liability that are reasonably likely to have a Material
      Adverse Effect on it. Neither it nor any of its Subsidiaries has any liability
      with respect to Taxes in excess of the amounts accrued in respect thereof that
      are reflected in its consolidated balance sheet as of September 30, 2006, except
      such excess liabilities that are not, individually or in the aggregate,
      reasonably likely to have a Material Adverse Effect on it.

     

    As
      used
      in this Agreement, (i) the term "Tax" (including, with correlative meaning,
      the
      terms "Taxes", and "Taxable") includes all federal, state, local and foreign
      income, profits, franchise, gross receipts, environmental, customs duty, capital
      stock, severance, stamp, payroll, sales, employment, unemployment, disability,
      use, property, withholding, excise, production, value added, occupancy and
      other
      taxes, duties or assessments of any nature whatsoever, together with all
      interest, penalties and additions imposed with respect to such amounts and
      any
      interest with respect to such penalties and additions, and (ii) the term "Tax
      Return" includes all returns and reports (including elections, declarations,
      disclosures, schedules, estimates and information returns) required to be
      supplied to a Tax authority relating to Taxes.

     

    2.12.  Labor
      Matters.
      Except
      as set forth in Section 2.12 of its Disclosure Schedule or in its SEC Documents
      in the case of Tilden, neither it nor any of its Subsidiaries is the subject
      of
      any proceeding asserting that it or any of its Subsidiaries has committed an
      unfair labor practice or is seeking to compel it to bargain with any labor
      union
      or labor organization nor is there pending or, to the knowledge of its executive
      officers, threatened, nor has there been for the past five years, any labor
      strike, dispute, walkout, work stoppage, slow-down or lockout involving it
      or
      any of its Subsidiaries, except in each case as is not, individually or in
      the
      aggregate, reasonably likely to have a Material Adverse Effect on
      it.

     

    2.13.  Securities
      Law Compliance.
      Each
      outstanding share of its capital stock and each outstanding option and right
      to
      acquire its capital stock, if any, have been registered under the Securities
      Act
      and all applicable state "blue sky" laws or issued pursuant to applicable
      exemptions from registration under the Securities Act or such "blue sky"
      laws.

     

    2.14.  No
      Default.
      Except
      as set forth in Section 2.14 of its Disclosure Schedule or in its SEC Documents
      in the case of Tilden, neither it nor any of its Subsidiaries is or currently
      expects to be in the future, in violation or breach of or in default under,
      and
      no conditions exist that, with the giving of notice or the lapse of time or
      both, would constitute a default under any of the terms, conditions or
      provisions of any note, bond, mortgage, indenture, lease, license, contract,
      agreement or other instrument or obligation to which it or any of its
      Subsidiaries is a party or by which any of them or any of their properties
      or
      assets may be bound except for such 

     

    
      
         

      

      
        12

        
          

        

      

      
         

      

    

    violations,
      breaches or defaults as are not, individually or in the aggregate, reasonably
      likely to have a Material Adverse Effect on it.

     

    2.15.  Related
      Party Transactions.
      Except
      as set forth in Section 2.15 of its Disclosure Schedule or in its SEC Documents
      in the case of Tilden, since December 31, 2004, neither it nor any of its
      Subsidiaries has (a) incurred any obligation to pay commissions or other amounts
      to any firm of which any of its directors, officers or stockholders which
      beneficially own 5% or more of its outstanding common stock (each a "5%
      Stockholder") is a partner or stockholder; (b) cancelled, without payment in
      full, any notes, loans or other obligations receivable from any employee,
      officer, director or 5% Stockholder, or any member of the families of any
      thereof, or from any corporation, partnership or other entity in which any
      officer, director or 5% Stockholder, or any member of their families, then
      has
      any direct or indirect interest; (c) sold, assigned or transferred any of its
      assets to or from any of its employees, officers, directors, 5% Stockholders
      or
      members of their families for less than fair market value.

     

    2.16.  Property.
      Section
      2.16 of its Disclosure Schedule or in its SEC Documents in the case of Tilden
      lists all leases of real and personal property to which it or any of its
      Subsidiaries is a party, except for leases of personal property which are not
      material to its operations. It and each of its Subsidiaries (i) has good and
      marketable title in fee simple to, or valid existing leases for, all real
      property used in the operation or conduct of its business and (ii) owns, leases
      or rents all the machinery, equipment, furniture, fixtures and all other capital
      assets used in the conduct of its business and has good and marketable title
      or
      valid existing leases for all such machinery, equipment, furniture and fixtures.
      All real and personal properties owned by it or any of its Subsidiaries are
      owned by it free and clear of all mortgages, liens, charges or encumbrances
      of
      any nature whatsoever except for Permitted Liens (as defined below). All leases
      to which it or any of its Subsidiaries is a party are valid and effective in
      accordance with their terms and except as set forth in Section 2.16 of its
      Disclosure Schedule or defaults not reasonably likely to have a Material Adverse
      Effect on it, there is not, under any leases for real or personal property,
      any
      existing default by it or any of its Subsidiaries or, to the best of its
      knowledge, by any other party, nor to the best of its knowledge, is there any
      event which with notice or lapse of time or both would constitute such a
      default. To its knowledge, each such parcel of real property owned or leased
      by
      it or by any Subsidiary is in compliance with all applicable zoning, building,
      health and safety laws, ordinances, and regulations and all applicable
      Environmental Laws, except where non-compliance would not have a Material
      Adverse Effect on it. All real property and fixtures and all personal property
      and assets, excluding inventory, used by it or any of its Subsidiaries in its
      operations and business are and at the Closing Date will be sufficient to
      operate the business of it or its Subsidiaries, as the case may be, as conducted
      on the date hereof, and, except for normal wear and tear, will be in as good
      condition and repair as they were on the date hereof. As used herein, the term
      “Permitted Liens” means (i) liens or encumbrances for taxes not yet due or which
      are being contested in good faith and by appropriate proceedings if adequate
      reserves with respect thereto are maintained on the books of the owner; (ii)
      carrier’s, warehousemen’s, mechanic’s, materialmen’s, repairmen’s or other like
      liens or encumbrances arising in the ordinary course of business which are
      not
      overdue for a period of more than thirty (30) days or which are being contested
      in good faith and by appropriate proceedings, if adequate reserves with respect
      thereto are maintained on the books of the owner; and (iii) those liens or
      encumbrances described in Section 2.16 of the applicable Disclosure
      Schedule.

     

    
      
         

      

      
        13

        
          

        

      

      
         

      

    

    

     

    2.17.  Intellectual
      Property Rights.
      Section
      2.17 of its Disclosure Schedule or in its SEC Documents in the case of Tilden
      contains an accurate and complete description of all domestic and foreign
      patents, trademarks, trademark registration, service marks, service marks
      registration, logos, trade names, assumed names, copyrights and copyright
      registrations and all applications therefor, presently owned or held by it
      or
      any of its Subsidiaries or under which it or any of its Subsidiaries owns or
      holds any license, or in which it or any of its Subsidiaries owns or holds
      any
      direct or indirect interest, and no others are necessary for the conduct of
      the
      present business of it or any of its Subsidiaries. To the best of its knowledge,
      no products, sold by it or any of its Subsidiaries, nor any patents, formulae,
      know-how, secrets, trademarks, trademark registrations, service marks, service
      marks registration, logos, trade names, assumed names, copyrights, copyright
      registrations, or designation used or licensed for use in its business or the
      business of any of its Subsidiaries, infringe on any patents, trademarks,
      licenses, or copyrights, or any other rights, of any Person. It and each of
      its
      Subsidiaries is the sole owner of, has the sole and exclusive right to use,
      has
      the right and power to sell, and has taken all reasonable measures to maintain
      and protect, the patents, trademarks, trademark registrations, logos, trade
      names, assumed names, copyrights, copyright registrations, service marks and
      service mark registrations listed in Section 2.17 of its Disclosure Schedule
      or
      in its SEC Documents in the case of Tilden. Except as set forth in Section
      2.17
      of its Disclosure Schedule or in its SEC Documents in the case of Tilden, no
      claims have been asserted against it or any of its Subsidiaries in writing
      by
      any person and received by it challenging the use of any such patents,
      trademarks, trademark registrations, service marks, service mark registrations,
      logos, trade names, assumed names, copyrights and copyright registrations or
      challenging or questioning the validity or effectiveness of any such license
      or
      agreement, or the use of any formula, know-how or secrets used in its business
      or the business of its Subsidiaries and, to the best of its knowledge, there
      is
      no valid basis for any such claims. Except as set forth in Section 2.17 of
      its
      Disclosure Schedule or in its SEC Documents in the case of Tilden, no other
      party is infringing on the patents, trademarks, trademark registrations, logos,
      tradenames, assumed names, copyrights copyright registrations, service marks
      and
      service mark registrations listed in Section 2.17 of its Disclosure Schedule
      or
      in its SEC Documents in the case of Tilden.

     

    2.18.  Receivables.
      All of
      the accounts receivable reflected on its balance sheet as of September 30,
      2006
      and all accounts receivable of it arising since September 30, 2006, other than
      accounts receivable collected since then in the ordinary course of business
      (a)
      arose from bona fide transactions, (b) represent bona fide indebtedness of
      the
      respective debtors, (c) except as set forth in Section 2.18 of its Disclosure
      Schedule or in its SEC Documents in the case of Tilden are valid and do not
      have
      original payment terms in excess of 45 days, and (d) to the best of its
      knowledge, are not subject to any defense or offset.

     

    2.19.  Insurance
      Policies.
      Section
      2.19 of its Disclosure Schedule contains a true and complete list of all
      policies of fire, liability, workers' compensation and other forms of insurance
      owned by or held by it and its Subsidiaries, and it has made available for
      inspection by the other party true and complete copies of all of such policies.
      All such policies are in full force and effect, all premiums with respect
      thereto covering all periods to the date of this Agreement have been paid,
      and
      no notice of cancellation or termination has been received with respect to
      any
      such policy. Such policies (a) are sufficient for compliance with all
      requirements 

     

    
      
         

      

      
        14

        
          

        

      

      
         

      

    

    of
      law
      and all agreements to which it is a party, (b) are valid, outstanding and
      enforceable policies, (c) will remain in full force and effect through the
      Closing Date and (d) will not in any way be affected by, or terminate or lapse
      by reason of, the transactions contemplated by this Agreement. Except as set
      forth in Section 2.19 of its Disclosure Schedule (or in its SEC Documents in
      the
      case of Tilden), neither it nor any of its Subsidiaries had made any material
      claims under such insurance policies.

     

    2.20.  Contracts.
      (A)
      Except as set forth in Section 2.20 of its Disclosure Schedule or in its SEC
      Documents in the case of Tilden, neither it nor any of its Subsidiaries is
      a
      party to or bound by any written or oral Contract, (i) for the employment of
      any
      officer or individual employee; (ii) with any labor union; (iii) for the
      purchase of materials, supplies or equipment involving more than $25,000; (iv)
      for the provision of services by it or any of its Subsidiaries involving more
      than $25,000 other than in the ordinary course of business; (v) in the nature
      of
      a confidentiality agreement, royalty or license or an agreement for the
      acquisition of intangible property rights; (vi) with a governmental agency;
      (vii) for the purchase of products for which there is no alternative source
      of
      supply; (viii) in the nature of a non-competition agreement which in any way
      restricts the right of it or any of its Subsidiaries to conduct business; (ix)
      in the nature of a management agreement; (x) for any quantity discount, volume
      purchase, rebate or billback sales arrangement that will continue after the
      Effective Time and involves more than $25,000; (xi) in the nature of a note,
      bond, mortgage, indenture or loan agreement, or (xii) relating to any matter
      which is material to it. Except as set forth in Section 2.20 of its Disclosure
      Schedule or in its SEC Documents in the case of Tilden, neither it nor any
      of
      its Subsidiaries, as of the date hereof, is a party to or bound by any contract
      or contracts which, in its judgment as of the date hereof, either separately
      or
      in the aggregate are contracts which are, or will, adversely affect the
      business, operations or financial condition of it or any of its
      Subsidiaries.

     

    2.21.  Bank
      Accounts.
      Information pertaining to the names and locations of all banks in which it
      or
      any Subsidiary has an account or safe deposit box and the names of all
      authorized signatories with respect thereto has been provided to the other
      party.

     

    2.22.  Subsidiaries.
      Section
      2.22 of its Disclosure Schedule or in its SEC Documents in the case of Tilden
      lists each of its Subsidiaries. It owns of record and beneficially 100% of
      each
      class of the outstanding capital stock of or other interest in each of its
      Subsidiaries.

     

    2.23.  Broker
      and Finders.
      Neither
      it nor any of its officers, directors or employees has employed any broker
      or
      finder or incurred any liability for any brokerage fees, commissions or finders
      fees in connection with the transactions contemplated by this
      Agreement.

     

    3.  Transfer
      of Automotive Business.

     

    3.1.  Purchase
      and Sale of Automotive Business.

     

    (a)  AI
      Assets.
      Subject
      to and upon the terms and conditions of this Agreement and excluding the assets
      retained by Tilden as set forth in Section 3.1(b) herein, at the Closing, Tilden
      shall sell, transfer, convey, assign and deliver, to TFB, and TFB shall purchase
      from Tilden, free and clear of all liens and encumbrances (except for Permitted
      Liens), all of the 

     

    
      
         

      

      
        15

        
          

        

      

      
         

      

    

    properties,
      rights and assets, of every kind and nature, real, personal or mixed, tangible
      or intangible, wherever located, which are owned, leased, licensed or used
      by
      Tilden in the conduct of the Automotive Business and which exist on the Closing
      Date (collectively, the "Automotive Assets"), including, without limitation,
      the
      following assets:

     

    (i)  all
      office supplies and similar materials;

     

    (ii)  all
      contracts, agreements, leases, arrangements and/or commitments of any kind,
      whether oral or written, relating to the Automotive Assets, including but not
      limited to agreements with franchisees (the "Automotive
      Contracts");

     

    (iii)  all
      customer lists, files, records and documents (including credit information)
      relating to customers and vendors of the Automotive Business and all other
      business, financial and employee books, records, files, documents, reports
      and
      correspondence relating to the Automotive Business (collectively, the "
      Automotive Records");

     

    (iv)  all
      rights of Tilden, if any, under express or implied warranties from the suppliers
      of the AI in connection with the Automotive Assets;

     

    (v)  all
      furnishings, furniture, fixtures, tools, machinery, equipment and leasehold
      improvements owned by Tilden and related to the Automotive Assets, whether
      or
      not reflected as capital assets in the accounting records of the AI
      (collectively, the "Automotive Fixed Assets");

     

    (vi)  all
      patents, trademarks, tradenames, service marks, copyrights and applications
      therefor which are owned by Tilden and related to the Automotive Assets and/or
      the operation of the Automotive Business; 

     

    (vii)  all
      computers, computer programs, computer databases, hardware and software owned
      or
      licensed by Tilden and used in connection with the Automotive Assets and/or
      the
      operation of the Automotive Business;

     

    (viii)  all
      municipal, state and federal franchises, licenses, authorizations and permits
      of
      Tilden which are necessary to operate or are related to the Automotive
      Assets;

     

    (ix)  all
      prepaid charges, deposits,
      sums and fees of
      Tilden
      relating to the Automotive Assets or arising out of the operation of the
      Automotive Business;

     

    (x)  all
      claims and rights of AI related to or arising from the Automotive Assets or
      arising out of the operation of the Automotive Business; 

     

    (xi)  all
      cash
      and cash equivalents;

     

    (xii)  accounts
      receivable and rights to payment related to or arising out of the conduct of
      the
      Automotive Business;

     

    (xiii)  all
      of
      the goodwill of the Automotive Business; and

     

    
      
         

      

      
        16

        
          

        

      

      
         

      

    

    

     

    (xiv)  all
      other
      assets and properties of any nature whatsoever held by Tilden either directly
      or
      indirectly, and used in, allocated to, or required for the conduct of the
      Automotive Business.

     

    (b)  Retained
      Tilden Assets.
      Notwithstanding anything to the contrary set forth in this Agreement, the
      following assets of Tilden (the “Retained Tilden Assets”) are not included in
      the sale of Automotive Assets contemplated hereby: (i) the Automotive Purchase
      Price (as hereinafter defined) and the other rights of Tilden under or relating
      to this Agreement, and (ii) the corporate minute books, stock records,
      qualification to conduct business as a foreign corporation, and other documents
      relating to the formation, maintenance or existence as a corporation of Tilden,
      except that Tilden agrees that it will provide copies of any such document
      from
      the corporate minute books as reasonably requested by TFB which TFB believes
      are
      necessary for the use and operation of the Automotive Assets and the conduct
      of
      the Automotive Business after the Closing Date. 

     

    3.2.  Automotive Purchase
      Price. 

     

    (a)  The
      purchase price for the Automotive Assets (the "Automotive Purchase Price")
      shall
      be an amount equal to fifty percent (50%) of the amount by which TFB’s income
      before taxes for any of the years ending December 31, 2007, 2008 or 2009 exceeds
      $500,000 (such excess, the “Profit”) plus (ii) an amount equal to the Net Cash
      (as hereinafter defined) being purchased as part of the Automotive Assets.
      Profit shall be calculated in accordance with GAAP, except that for purposes
      of
      determining Profit, in no event shall more than $131,000 of compensation paid
      or
      payable to Robert Baskind and/or members of his family be deducted as an expense
      in any year. “Net Cash” shall mean the amount of cash and cash equivalents held
      by Tilden as part of the Automotive Business immediately prior to the Closing
      reduced by the amount of all accounts payable and any other liabilities of
      the
      Automotive Business immediately prior to the Closing.

     

    (b)  Within
      sixty (60) days after the end of each of the years ending December 31, 2007,
      2008 and 2009, TFB shall deliver (i) an income statement for the most recently
      completed year which shall have been reviewed by an independent accounting
      firm,
      (ii) a certificate (a “Profit Certificate”) of the President of TFB setting
      forth the calculation of the Profit and the Automotive Purchase Price payable
      with respect to such year and (iii) a check payable to Tilden in the amount
      of
      the Automotive Purchase Price for such year.

     

    (c)  At
      any
      time during the thirty (30) day period (the “Review Period”) following the
      delivery of an income statement and Profit Certificate pursuant to section
      3,2(b), Tilden shall have the right to examine, or have an accountant selected
      by Tilden examine, the books and records of TFB for the purpose of verifying
      the
      amounts set forth on the income statement and/or Profit Certificate delivered
      pursuant to Section 3.2(b). If Tilden disagrees in any respect with any item
      or
      amount shown on an income statement and/or Profit Certificate, it shall deliver
      a notice (a “Dispute Notice”) to TFB within ten (10) days of the expiration of
      the Review Period setting forth in reasonable detail the disputed items. If
      Tilden and TFB cannot resolve any such dispute within thirty (30) days of the
      delivery of such Dispute Notice, Tilden 

     

    
      
         

      

      
        17

        
          

        

      

      
         

      

    

    and
      TFB
      shall engage a mutually acceptable accounting firm to review the relevant data
      and make a determination as to the appropriate treatment of the disputed
      item(s). If the parties cannot agree on the accounting firm to be engaged within
      forty-five (45) days of the delivery of the Dispute Notice, Tilden on the one
      hand and TFB on the other hand shall designate one accounting firm within
      forty-five (45) days of the delivery of the Dispute Notice. The two accounting
      firms so designated shall designate a third accounting firm within seventy
      (70)
      days of the delivery of the Dispute Notice, which shall review the data and
      make
      the Profit determination required by this Section 3.2. The determination of
      the
      accounting firm engaged to resolve a dispute under this Section 3.2(c) shall
      be
      made within ninety (90) days of the delivery of the Dispute Notice and shall
      be
      conclusive and binding upon the parties hereto.

     

    3.3.  Assumption
      of Liabilities.
      Effective as of the Closing Date, TFB agrees to assume and to pay, perform
      and
      discharge all liabilities and obligations of Tilden, whether now, unknown,
      absolute or contingent, existing as of the Closing Date or arising from the
      conduct of the Automotive Business on, prior or after the Closing Date,
      including, but not limited to, all liabilities and obligations (i) reflected
      on
      Tilden’s Balance Sheet dated as of September 30, 2006 (the “Tilden Balance
      Sheet”), (ii) incurred in the ordinary course of business after the date of the
      Tilden Balance Sheet, (iii) under the Automotive Contracts and arising out
      of
      the use and operation of the Automotive Assets by TFB after the Closing Date
      (collectively, the “Assumed Automotive Liabilities”). 

     

    3.4.  Allocation
      of Automotive Purchase
      Price.
      The
      Automotive Purchase Price shall be allocated among the various Automotive Assets
      by mutual agreement of the parties prior to the Closing Date. The parties
      covenant and agree with each other that this allocation was arrived at by arm’s
      length negotiation and that none of them will take a position on any income
      tax
      return, before any governmental agency charged with the collection of any income
      tax or in any judicial proceeding that is in any manner inconsistent with the
      terms of this Section 3.4 without the written consent of the other party to
      this
      Agreement. Each of TFB and Tilden covenant and agree to execute and timely
      file
      U.S. Treasury Form 8594 consistent with such allocation and upon a party’s
      reasonable request the other party shall execute and file such other documents
      as may be necessary to document such allocation. 

     

    3.5.  Representations
      of TFB.
      TFB
      hereby represents and warrants to Tilden and AI that (a) it is a limited
      liability duly formed, validly existing as a limited liability company and
      in
      good standing under the laws of Delaware, (b) it has all requisite power and
      authority and has taken all action necessary in order to execute, deliver and
      perform this Agreement and to consummate the transactions contemplated hereby,
      (c) this Agreement is a valid and binding obligation of TFB enforceable against
      it in accordance with its terms, subject to the Bankruptcy and Equity Exception
      and (d) it was formed on February 8, 2007 for the purpose of acquiring the
      Automotive Assets and has conducted no business other than its organizational
      activities and entering into this Agreement.

     

    4.  Closing
      Deliveries.

     

    4.1.  By
      AI
      with respect to Sale of AI Assets.
      AI shall
      deliver to Tilden at the Closing each of the following documents:

     

    
      
         

      

      
        18

        
          

        

      

      
         

      

    

    

     

    (a)  a
      Bill of
      Sale in the form attached hereto as Exhibit
      A,
      duly
      executed by AI;

     

    (b)  an
      Assignment and Assumption of Contracts and Liabilities executed by AI evidencing
      AI's assignment and Tilden's assumption of the Assumed Liabilities contemplated
      by Section 1.3 hereof in the form attached hereto as Exhibit
      B
      (the
      "Assignment and Assumption Agreement");

     

    (c)  cross
      receipt executed by AI, in the form of Exhibit
      C
      ("Cross
      Receipt");

     

    (d)  a
      certificate executed by the Chief Executive Officer of AI that all
      representations and warranties made herein by AI are true and correct and that
      all terms, conditions and provisions of this Agreement have been performed
      and
      complied with at the time of Closing;

     

    (e)  a
      certificate from the secretary of AI attesting to the accuracy of resolutions
      to
      be attached thereto approved by the Board of Directors of AI authorizing the
      sale of the AI Assets and providing incumbency information for the individual
      signing this Agreement on behalf of AI;

     

    (f)  such
      certificates or other documents as may be reasonably requested by Tilden,
      including, without limitation, certificates of legal existence, good standing
      and certified charter documents from the Secretary of State of Delaware, and
      certificates of the Chief Executive Officer of AI with respect to minutes,
      resolutions, by-laws and any other relevant matters concerning AI in connection
      with the transactions contemplated by this Agreement. 

     

    4.2.  By
      Tilden with respect to Purchase of AI Assets.
      Tilden
      shall deliver to AI at the Closing each of the following documents:

     

    (a)  a
      certificate representing the Shares;

     

    (b)  the
      Assignment and Assumption Agreement (Exhibit
      B),
      executed by Tilden;

     

    (c)  the
      Cross
      Receipt (Exhibit C), executed by Tilden;

     

    (d)  a
      certificate executed by the Chief Executive Officer of Tilden that all
      representations and warranties made herein are true and correct and that all
      terms, conditions and provisions of this Agreement have been performed and
      complied with at the time of Closing; and

     

    (e)  a
      certificate of the secretary of Tilden attesting to the accuracy of the
      resolutions to be attached thereto approved by the Board of Directors of Tilden
      approving the 

     

    
      
         

      

      
        19

        
          

        

      

      
         

      

    

    purchase
      of the AI Assets and providing incumbency information for the individual signing
      this Agreement on behalf of Tilden.

     

    (f)  such
      certificates or other documents as may be reasonably requested by AI, including,
      without limitation, certificates of legal existence, good standing and certified
      charter documents from the Secretary of State of Delaware, and certificates
      of
      an officer of Tilden with respect to directors’ resolutions, by-laws and other
      matters.

     

    4.3.  By
      Tilden with respect to Automotive Sale.
      Tilden
      shall deliver to TFB at the Closing each of the following
      documents:

     

    (a)  a
      Bill of
      Sale in the form attached hereto as Exhibit
      D,
      duly
      executed by TFB;

     

    (b)  an
      Assignment and Assumption of Contracts and Liabilities executed by TFB
      evidencing Tilden’s assignment and TFB’s assumption of the Assumed Automotive
      Liabilities contemplated by Section 3.3 hereof in the form attached hereto
      as
Exhibit
      E
      (the
“Automotive Assignment and Assumption Agreement”);

     

    (c)  cross
      receipt executed by Tilden, in the form of Exhibit
      F
      (the
“Automotive Cross Receipt”);

     

    (d)  such
      certificates or other documents as may be reasonably requested by TFB,
      including, without limitation, certificates of legal existence, good standing
      and certified charter documents from the Secretary of State of Delaware, and
      certificates of the Chief Executive Officer of Tilden with respect to minutes,
      resolutions, by-laws and any other relevant matters concerning Tilden in
      connection with the transactions contemplated by this Agreement.

     

    4.4.  By
      TFB, with respect to the Automotive Assets.
      TFB
      shall deliver to Tilden at the Closing, each of the following
      documents:

     

    (a)  the
      Automotive Assignment and Assumption Agreement (Exhibit
      E),
      executed by TFB;

     

    (b)  the
      Automotive Cross Receipt (Exhibit F), executed by TFB;

     

    (c)  such
      certificates or other documents as may be reasonably requested by Tilden,
      including, without limitation, certificates of legal existence, good standing
      and certified charter documents from the Secretary of State of Delaware, and
      certificates of an officer of TFB with respect to directors’ resolutions,
      by-laws and other matters.

     

    5.  Covenants.
      Except
      as expressly contemplated or permitted by this Agreement, or to the extent
      that
      the other party shall otherwise consent in writing, during the period from
      the
      date of this Agreement and continuing until the Closing, each of AI and Tilden
      agrees as to itself and its Subsidiaries that:

     

    
      
         

      

      
        20

        
          

        

      

      
         

      

    

    

     

    5.1.  Ordinary
      Course.
      It and
      its Subsidiaries shall carry on their businesses in the usual, regular and
      ordinary course in substantially the same manner as heretofore conducted and
      use
      all reasonable efforts to preserve intact their present business organizations,
      keep available the services of their present officers and employees and preserve
      their relationships with customers, suppliers and others having business
      dealings with them so that their goodwill and ongoing business shall not be
      impaired in any respect on the Closing Date; provided, however that (A) nothing
      contained in this Agreement shall prohibit AI from negotiating or entering
      into
      (i) any transaction in which it acquires a controlling interest in another
      entity or any assets of another entity or (ii) a transaction in which it makes
      an equity investment in another entity, (iii) a business combination with
      another entity which results in the stockholders of AI immediately prior to
      such
      business combination owning a controlling interest in the surviving entity
      or
      (iv) issuing additional equity securities or debt securities convertible into
      equity securities.

     

    5.2.  Dividends;
      Changes in Stock.
      Except
      to the extent contemplated by this Agreement it shall not, nor shall any of
      its
      Subsidiaries, nor shall it or any of its Subsidiaries propose to, (i) declare
      or
      pay any dividends on or make other distributions in respect of any of its
      capital stock or other outstanding securities or interests, except for dividends
      or distributions to AI or Tilden or a Subsidiary that is wholly owned (directly
      or indirectly) by a Subsidiary that is wholly owned (directly or indirectly)
      by
      AI or Tilden, (ii) split, combine or reclassify any of its capital stock or
      issue or authorize or propose the issuance of any other securities in
      replacement of, in lieu of or in substitution for shares of its capital stock,
      or (iii) repurchase, redeem or otherwise acquire, or permit any Subsidiary
      to
      repurchase, redeem or otherwise acquire, any shares of its capital
      stock.

     

    5.3.  Issuance
      of Securities.
      Neither
      it nor any of its Subsidiaries, shall issue, deliver or sell, or authorize
      or
      propose the issuance, delivery or sale of, any shares of its capital stock
      of
      any class, any Voting Debt or any securities convertible into, or any rights,
      warrants, calls, subscriptions or options to acquire, any such shares, Voting
      Debt or convertible securities, other than (i) the issuance of shares of common
      stock as contemplated by Section 2,2 of the AI Disclosure Schedule, (ii) the
      issuance of shares of Tilden Common Stock upon the exercise of warrants and
      stock options identified in SEC Documents and in accordance with the terms
      of
      such warrants and stock options or (iii) the issuance by AI of any additional
      equity securities or debt securities convertible into equity
      securities.

     

    5.4.  Governing
      Documents.
      Except
      as contemplated by this Agreement, it and its Subsidiaries shall not amend
      or
      propose to amend their Organizational Documents.

     

    5.5.  No
      Acquisitions.
      Except
      as permitted by Section 5.1, neither it nor any of its Subsidiaries shall,
      acquire or agree to acquire by merging or consolidating with, or by purchasing
      an equity interest in or portion of the assets of, or by any manner, any
      business or any corporation, partnership, association or other business
      organization or division thereof or otherwise acquire or agree to acquire any
      assets.

     

    
      
         

      

      
        21

        
          

        

      

      
         

      

    

    

     

    5.6.  No
      Dispositions.
      It shall
      not, nor shall any of its Subsidiaries sell, lease, license, encumber or
      otherwise dispose of, or agree to sell, lease, license, encumber or otherwise
      dispose of any of its assets, except in the ordinary course of business or
      as
      otherwise permitted pursuant to Section 4.1.

     

    5.7.  Indebtedness.
      Except
      for borrowings in the ordinary course of business under credit arrangements
      existing on the date of this Agreement, it shall not, nor shall any of its
      Subsidiaries, incur (which shall be deemed to include entering into credit
      agreements, lines of credit or similar arrangements) any indebtedness for
      borrowed money or guarantee any such indebtedness or issue or sell any debt
      securities or warrants or rights to acquire any debt securities of it or any
      of
      its Subsidiaries or guarantee any debt securities of others except as permitted
      by Section 5.1 or 5.3.

     

    5.8.  Other
      Actions.
      It shall
      not, nor shall any of its Subsidiaries, take any action that would or is
      reasonably likely to result in any of its representations and warranties set
      forth in this Agreement being untrue or in its failure to perform covenants
      it
      is obliged to perform hereunder or in any of the conditions to the Closing
      set
      forth in Section 6 not being satisfied.

     

    5.9.  Advice
      of Changes; Filings.
      Except
      as prohibited by the terms of any confidentiality agreement to which it is
      a
      party, it shall confer on a regular and frequent basis with the other party,
      report on operational matters and promptly advise the other party in writing
      of
      any change or event having (in either case), or which, insofar as can reasonably
      be foreseen could have (in either case), a Material Adverse Effect on it and
      its
      Subsidiaries (financial or otherwise) or their respective businesses,
      properties, prospective results of operations or net worth. It shall promptly
      provide the other party (or its counsel) copies of all filings made by it or
      any
      of its Subsidiaries with any Federal, state or foreign Governmental Entity
      in
      connection with this Agreement and the transactions contemplated hereby or
      which
      are material to the operation of the business conducted by it or any such
      Subsidiary.

     

    5.10.  Notice
      of Untrue Facts.
      It will
      promptly advise the other party if, at any time before the Proxy
      Statement/Prospectus (as defined in Section 5.19) is mailed to the stockholders
      of AI or before the meeting of AI’s stockholders held pursuant to Section 5.19
      hereof, the Proxy Statement/Prospectus as the same relates to it, contains
      any
      untrue statement of a material fact or omits to state any material fact required
      to be stated therein or necessary to make the statements contained therein,
      in
      light of the circumstances under which they were made, not
      misleading.

     

    5.11.  Employee
      Benefit Plans.
      It and
      its Subsidiaries will not, without the prior written consent of the other,
      (i)
      enter into, adopt, amend (except as may be required by law or otherwise
      permitted or contemplated by this Agreement) or terminate any Benefit Plan
      or
      other employee benefit plan or any agreement, arrangement, plan or policy
      between it or a Subsidiary of it and one or more of its directors, officers
      or
      employees; or (ii) increase in any manner the compensation or fringe benefits
      of
      any director, officer or employee or pay any benefit not required by any plan
      and arrangement as in effect as of the date hereof (including, without

     

    
      
         

      

      
        22

        
          

        

      

      
         

      

    

    limitation,
      the granting of stock options, stock appreciation rights or performance units),
      except for reasonable increases in salary in the ordinary course of business,
      or
      enter into any contract, agreement, commitment or arrangement to do any of
      the
      foregoing.

     

    5.12.  Acquisitions
      of Property.
      During
      the period from the date of this Agreement until the Effective Time, it agrees
      as to itself and its Subsidiaries that it will not, without the prior written
      consent of the other party, acquire or lease any additional real or personal
      property, including, without limitation, capital equipment or inventories,
      except for real or personal property which will not exceed $25,000 in the
      aggregate; provided, however, that this Section 5.12 shall not prohibit AI
      from
      consummating any transaction in accordance with Section 5.1.

     

    5.13.  Consents
      Without Any Condition.
      It shall
      not make any agreement or reach any understanding not approved in writing by
      the
      other party as a condition for obtaining any consent, authorization, approval,
      order, license, certificate, or permit required for the consummation of any
      of
      the transactions contemplated by this Agreement.

     

    5.14.  No
      Related Transaction.
      Neither
      it nor any of its Subsidiaries shall enter into or become a party to any
      contract, lease, agreement or transaction with any member of its board of
      directors, any of its officers or management employees or any of its
      Subsidiaries or with any business organization owned or controlled by any of
      them, from the date of the execution of this Agreement to the Closing Date
      except in the ordinary course of business.

     

    5.15.  Legal
      Requirements.
      It will
      take all reasonable actions necessary to comply promptly with all legal
      requirements which may be imposed on itself with respect to the transactions
      contemplated by this Agreement (which actions shall include, without limitation,
      furnishing all information required in connection with approvals of or filings
      with any other Governmental Entity and filing initial notices and obtaining
      an
      administrative consent order or otherwise satisfying the requirements of any
      state or federal environmental laws with respect to properties owned, leased,
      or
      operated by it or any of its Subsidiaries on or before the date of this
      Agreement and through the Closing Date, to the extent such properties are
      subject to such laws) and will promptly cooperate with and furnish information
      to each other in connection with any such requirements imposed upon any of
      them
      or any of their Subsidiaries in connection with the transactions contemplated
      by
      this Agreement. It will, and will cause its Subsidiaries to, take all reasonable
      actions necessary to obtain (and will cooperate with the other party obtaining)
      any consent, authorization, order or approval of, or any exemption by, any
      Governmental Entity or other public or private third party, required to be
      obtained or made by Tilden, AI or any of their Subsidiaries in connection with
      the transactions contemplated by this Agreement or the taking of any action
      contemplated thereby or by this Agreement; provided, that except as otherwise
      provided to the contrary in this Agreement, neither Tilden or any of its
      Subsidiaries nor AI or any of its Subsidiaries shall be obliged to expend funds
      or commit to expend funds or undertake any other obligation to obtain any
      consent, authorization, order, approval or exemption, required to be obtained
      by
      any other person or entity not its parent or Subsidiary, as the case may
      be.

     

    5.16.  Access
      to Information.
      Upon
      reasonable notice and subject to restrictions contained in confidentiality
      agreements to which it is subject, it shall (and shall cause each of its
      Subsidiaries to) afford to the officers, employees, accountants, counsel and
      other representatives 

     

    
      
         

      

      
        23

        
          

        

      

      
         

      

    

    of
      the
      other party, access, during normal business hours during the period prior to
      the
      Closing, to all of its properties, books, contracts, commitments and records
      and
      during such period, it shall (and shall cause each of its Subsidiaries to)
      furnish promptly to the other (a) a copy of each report, schedule, registration
      statement and other document filed or received by it during such period pursuant
      to the requirements of federal securities laws and (b) all other information
      concerning its business, properties and personnel as such other party may
      reasonably request. Unless otherwise required by law, it will hold any such
      information which is nonpublic in confidence in accordance with the terms of
      the
      Non-Binding Letter of Intent between AI and Tilden, and in the event of
      termination of this Agreement for any reason it shall promptly return all
      nonpublic documents obtained from the other party, and any copies made of such
      documents, to such other party.

     

    5.17.  Additional
      Agreements; Best Efforts.
      It will
      use its best efforts to take, or cause to be taken, all action and to do, or
      cause to be done, all things necessary, proper or advisable under applicable
      laws and regulations to consummate and make effective the transactions
      contemplated by this Agreement, subject to the appropriate vote of its
      stockholders described in Section 5.19, including cooperating fully with the
      other party. In case at any time after the Closing Date any further action
      is
      necessary or desirable to carry out the purposes of this Agreement or to vest
      Tilden with full title to all properties, assets, rights, approvals, immunities
      and franchises of the Business, the proper officers and directors of each party
      to this Agreement shall take all such necessary action.

     

    5.18.  Additional
      Covenants of Tilden.
      During
      the period from the date of this Agreement and continuing until the Closing,
      Tilden agrees that (except as expressly contemplated or permitted by this
      Agreement or to the extent that AI shall otherwise consent in
      writing):

     

    (a)  SEC
      Reports.
      Tilden
      shall duly and timely file all reports and other documents required to be filed
      by it with the SEC and will deliver complete and accurate copies thereof to
      AI
      at the time of filing. None of such reports and other documents will contain
      at
      the time of filing any untrue statement of a material fact or omit to state
      any
      material fact (excluding any such misstatement or omission made in reliance
      upon
      information provided by AI) required to be stated therein or necessary to make
      the statements therein not misleading, and all of such reports shall comply
      as
      to form in all material respects with all of the applicable rules and
      regulations promulgated under the Exchange Act and the Securities Act, as the
      case may be.

     

    (b)  Resignation
      of Directors.
      Consistent with applicable law, Tilden shall procure prior to the Closing Date,
      resignations of each of Robert Baskind, Arthur Singer and Jason Baskind as
      directors of Tilden and shall cause Tilden’s Board of Directors, prior to the
      effectiveness of such resignations and prior to the Closing Date, to elect
      to
      the Board of Directors of Tilden, effective as of the Closing Date, such number
      of individuals as shall be designated by AI prior to the Closing.

     

    5.19.  Registration
      Statement, Joint Proxy Statement/Prospectus and Related
      Matters.

     

    
      
         

      

      
        24

        
          

        

      

      
         

      

    

    

     

    (a)  As
      promptly as practicable after the date of this Agreement, Tilden and AI shall
      prepare, and Tilden shall file with the SEC, a joint proxy statement/prospectus
      (the “Proxy Statement/Prospectus”) to be sent to (i) the stockholders of AI in
      connection with the meeting of AI’s stockholders (the “AI Stockholders’ Meeting)
      to vote on the approval of the sale of the AI Assets hereunder and the other
      transactions contemplated hereby and (ii) the stockholders of Tilden in
      connection with the meeting of Tilden’s stockholders (the “Tilden Stockholder
      Meeting”) to vote on (A) the acquisition of the AI Assets, the issuance of
      Tilden Common Stock in connection therewith, the sale of the Automotive Assets
      to TFB, and the other transactions contemplated hereby and (B) a
      one-for-twenty-five (1-for-25) reverse split (the “Reverse Split) of the Tilden
      Common Stock (the “Tilden Stockholder Proposals”). In connection therewith,
      Tilden shall prepare and file with the SEC a registration statement on Form
      S-4
      pursuant to which the shares of Tilden Common Stock to be issued pursuant to
      this Agreement will be registered with the SEC (the “Registration Statement”),
      and in which the Proxy Statement/Prospectus will be included as a prospectus.
      Tilden shall use reasonable best efforts to cause the Registration Statement
      to
      become effective as soon after filing as practicable. The Proxy Statement/
      Prospectus shall include the unanimous recommendation of the board of directors
      of AI in favor of the sale of the AI Assets hereunder and the other transactions
      contemplated hereby and the unanimous recommendation of the board of directors
      of Tilden in favor of the Tilden Stockholder Proposals. Tilden shall make all
      other necessary filings with respect to this Agreement and the transactions
      contemplated hereby under the Securities Act of 1933 and the Securities Exchange
      Act of 1934 and the rules and regulations of the SEC thereunder.

     

    (b)  AI
      shall
      take such action as may be necessary to ensure that (i) the information to
      be
      supplied by AI for inclusion in the Registration Statement shall not at the
      time
      the Registration Statement is declared effective by the SEC contain any untrue
      statement of a material fact required to be stated in the Registration Statement
      or necessary in order to make the statements in the Registration Statement,
      in
      light of the circumstances under which they were made, not misleading, and
      (ii)
      the information supplied by AI for inclusion in the Proxy Statement/Prospectus
      shall not, on the date the Proxy Statement/Prospectus is first mailed to
      stockholders of AI or Tilden , and at the time of the AI’s Stockholders’ Meeting
      and Tilden’s Stockholders’ Meeting, contain any statement that, at such time and
      in light of the circumstances under which it shall be made, is false or
      misleading with respect to any material fact, or omit to state any material
      fact
      necessary in order to make the statements made in the Proxy Statement/Prospectus
      not false or misleading, or omit to state any material fact necessary to correct
      any statement in any earlier communication with respect to the solicitation
      of
      proxies for AI’s Stockholders’ Meeting or Tilden’s Stockholders’ Meeting that
      has become false or misleading. If at any time prior to the Closing any event
      relating to AI or any of its Affiliates, officers or directors should be
      discovered by AI that should be set forth in an amendment to the Registration
      Statement or a supplement to the Proxy Statement/Prospectus, AI shall promptly
      so inform Tilden.

     

    (c)  Tilden
      and TFB shall take such action as may be necessary to ensure that (i) the
      information to be supplied by it for inclusion in the Registration Statement
      shall not at the time the Registration Statement is declared effective by the
      SEC contain any 

     

    
      
         

      

      
        25

        
          

        

      

      
         

      

    

    untrue
      statement of a material fact required to be stated in the Registration Statement
      or necessary in order to make the statements in the Registration Statement,
      in
      light of the circumstances under which they were made, not misleading, and
      (ii)
      the information supplied by it for inclusion in the Proxy Statement/Prospectus
      shall not, on the date the Proxy Statement/Prospectus is first mailed to
      stockholders of AI or Tilden, and at the time of AI’s Stockholders’ Meeting and
      Tilden’s Stockholders’ Meeting, contain any statement that, at such time and in
      light of the circumstances under which it shall be made, is false or misleading
      with respect to any material fact, or omit to state any material fact necessary
      in order to make the statements made in the Proxy Statement/Prospectus not
      false
      or misleading, or omit to state any material fact necessary to correct any
      statement in any earlier communication with respect to the solicitation of
      proxies for AI’s Stockholders’ Meeting that has become false or misleading. If
      at any time prior to the Closing any event relating to Tilden or TFB or any
      of
      their respective Affiliates, officers or directors should be discovered by
      Tilden or TFB, as the case may be, that should be set forth in an amendment
      to
      the Registration Statement or a supplement to the Proxy Statement/Prospectus,
      the party discovering same shall promptly so inform AI.

     

    (d)  From
      and
      after the Closing and so long as necessary in order to permit AI’s Affiliates
      (as such term is defined in Rule 501 promulgated under the Securities Act of
      1933) to sell the shares of Tilden Common Stock received by them under this
      Agreement pursuant to Rule 145 and, to the extent applicable, Rule 144 under
      the
      Securities Act, Tilden will use reasonable best efforts to file on a timely
      basis all reports required to be filed by it pursuant to Section 13 or 15(d)
      of
      the Securities Exchange Act of 1934, referred to in paragraph (c)(1) of Rule
      144
      under the Securities Act (or, if applicable, Tilden will use reasonable best
      efforts to make publicly available the information regarding itself referred
      to
      in paragraph (c)(2) of Rule 144).

     

    (e)  AI
      and
      Tilden shall each call a meeting of stockholders to be held as promptly as
      practicable for the purpose of voting in the case of AI, on the sale of the
      AI
      Assets pursuant to this Agreement and the other transactions contemplated
      hereby, and, in the case of Tilden, upon the Tilden Stockholders’ Proposals. AI
      and Tilden will, through their respective boards of directors, recommend to
      their respective stockholders approval of such matters and will coordinate
      and
      cooperate with respect to the timing of such meetings and shall use reasonable
      best efforts to hold such meetings on the same day and as soon as practicable
      after the date hereof. Unless the relevant board of directors shall have
      withdrawn its recommendation under Section 5.19(a), each of AI and Tilden shall
      use reasonable efforts to solicit from its stockholders proxies in favor of
      such
      matters.

     

    5.20.  Insurance
      Coverage.
      Tilden
      shall use its best efforts to procure the Insurance Coverage described in
      Section 6.2(c) at a cost of less than $50,000 per annum.

     

    6.  Conditions.

     

    6.1.  Conditions
      to Each Party’s Obligation to Close Transaction.
      The
      respective obligations of each party to effect the Transactions contemplated
      by
      this Agreement shall be subject to the satisfaction prior to the Closing Date
      of
      the following conditions:

     

    
      
         

      

      
        26

        
          

        

      

      
         

      

    

    

     

    (a)  This
      Agreement and the transactions contemplated hereby shall have been approved
      and
      adopted by the affirmative vote of the holders of a majority of the outstanding
      shares of AI Common Stock.

     

    (b)  This
      Agreement and the transactions contemplated hereby, shall have been approved
      and
      adopted by the affirmative vote of the holders of a majority of the outstanding
      shares of Tilden Common Stock.

     

    (c)  Tilden
      shall have received all state securities or “Blue Sky” permits and other
      authorizations necessary to issue the Tilden Common Stock pursuant to this
      Agreement.

     

    (d)  No
      temporary restraining order, preliminary or permanent injunction or other order
      issued by any court of competent jurisdiction or other legal restraint or
      prohibition preventing the consummation of the transactions contemplated by
      this
      Agreement shall be in effect.

     

    (e)  The
      consents set forth in Section 2.4 of each of the Disclosure Schedules shall
      have
      been obtained.

     

    (f)  The
      Registration Statement shall have become effective under the Securities Act,
      no
      stop order suspending the effectiveness of the Registration Statement shall
      then
      be in effect, and no proceedings for that purpose shall then be threatened
      by
      the SEC or shall have been initiated by the SEC and not concluded or
      withdrawn.

     

    6.2.  Conditions
      of Obligations of Tilden.
      The
      obligations of Tilden to effect the transactions contemplated by this Agreement
      are subject to the satisfaction of the following conditions unless, to the
      extent permitted below, waived by Tilden:

     

    (a)  The
      representations and warranties of AI set forth in this Agreement shall be true
      and correct in all material respects as of the date of this Agreement, and
      (except to the extent such representations and warranties speak as of an earlier
      date) as of the Closing Date as though made on and as of the Closing Date,
      except as otherwise contemplated by this Agreement, and Tilden shall have
      received a certificate signed on behalf of AI by the President and Chief
      Financial Officer of AI to such effect.

     

    (b)  AI
      shall
      have performed in all material respects all obligations, covenants and
      agreements required to be performed by it under this Agreement at or prior
      to
      the Closing Date, and Tilden shall have received a certificate signed on behalf
      of AI by the president and Chief Financial Officer of AI to such
      effect.

     

    (c)  Tilden
      shall have obtained and have in effect at the Closing directors’ and officers’
liability insurance and fiduciary liability insurance providing not less than
      $500,000 of coverage with respect to claims arising from facts or events that
      occurred at or before the Closing Date (the “Insurance Coverage”).

     

    
      
         

      

      
        27

        
          

        

      

      
         

      

    

    

     

    6.3.  Conditions
      of Obligations of AI.
      The
      obligation of AI to effect the transactions contemplated by this Agreement
      is
      subject to the satisfaction of the following conditions unless waived by
      AI:

     

    (a)  The
      representations and warranties of Tilden and TFB set forth in this Agreement
      shall be true and correct in all material respects as of the date of this
      Agreement and (except to the extent such representations speak as of an earlier
      date) as of the Closing Date as though made on and as of the Closing Date,
      except as otherwise contemplated by this Agreement and AI shall have received
      a
      certificate signed on behalf of Tilden by the President and the Chief Financial
      Officer of Tilden to such effect.

     

    (b)  Tilden
      shall have performed in all material respects all obligations required to be
      performed by it under this Agreement at or prior to the Closing Date, and AI
      shall have received a certificate signed on behalf of Tilden by the President
      and the Chief Financial Officer of Tilden to such effect.

     

    (c)  TFB
      shall
      have performed in all material respects all obligations required to be performed
      by it under this Agreement at or prior to the Closing Date, and AI shall have
      received a certificate signed on behalf of TFB by the President of TFB to such
      effect.

     

    (d)  The
      holders of a majority of the outstanding shares of Tilden Common Stock shall
      have approved the Reverse Split and the Reverse Split shall have become
      effective.

     

    (e)  The
      cost
      of the Insurance Coverage shall not exceed $50,000 per annum.

     

    6.4.  Conditions
      of Obligations of TFB.
      The
      obligation of TFB to effect the transactions contemplated by this Agreement
      is
      subject to the satisfaction of the following conditions unless waived by
      TFB:

     

    (a)  The
      representations and warranties of AI set forth in this Agreement shall be true
      and correct in all material respects as of the date of this Agreement and
      (except to the extent such representations speak as of an earlier date) as
      of
      the Closing Date as though made on and as of the Closing Date, except as
      otherwise contemplated by this Agreement.

     

    (b)  AI
      shall
      have performed in all material respects all obligations required to be performed
      by it under this Agreement at or prior to the Closing Date.

     

    (c)  Tilden
      shall have obtained and have in effect the Insurance Coverage.

     

    7.  Post-Closing
      Agreements.
      AI,
      Tilden and TFB, as the case may be, agree that from and after the Closing
      Date:

     

    
      
         

      

      
        28

        
          

        

      

      
         

      

    

    

     

    7.1.  Further
      Assurances and Data.

     

    (a)  At
      any
      time and from time to time after the Closing Date, at Tilden's reasonable
      request and without further consideration, AI shall execute and deliver such
      instruments of sale, transfer, conveyance, assignment and confirmation, and
      take
      such other action, all at Tilden's sole cost and expense, as Tilden may
      reasonably request to more effectively transfer, convey and assign to Tilden,
      and to confirm Tilden's title to, all the AI Assets, to put Tilden in actual
      possession and operating control thereof, to assist Tilden in exercising all
      rights with respect thereto, and to carry out the purpose and intent of this
      Agreement. Immediately after the Closing Date, AI shall, to the extent
      applicable, authorize the release to Tilden of all files pertaining to the
      AI
      Assets held by any federal, state, county or local authorities, agencies or
      instrumentalities. AI and Tilden will cooperate in communications with suppliers
      and customers to accomplish the transfer of the AI Assets to
      Tilden.

     

    (b)  At
      any
      time and from time to time after the Closing Date, at TFB's reasonable request
      and without further consideration, Tilden shall execute and deliver such
      instruments of sale, transfer, conveyance, assignment and confirmation, and
      take
      such other action, all at TFB’s sole cost and expense, as TFB may reasonably
      request to more effectively transfer, convey and assign to TFB, and to confirm
      TFB’s title to, all the Automotive Assets, to put TFB in actual possession and
      operating control thereof, to assist TFB in exercising all rights with respect
      thereto, and to carry out the purpose and intent of this Agreement. Immediately
      after the Closing Date, Tilden shall, to the extent applicable, authorize the
      release to TFB of all files pertaining to the Automotive Assets held by any
      federal, state, county or local authorities, agencies or instrumentalities.
      Tilden and TFB will cooperate in communications with suppliers and customers
      to
      accomplish the transfer of the Automotive Assets to TFB.

     

    (c)  The
      parties agree that from and after the Closing Date, as to any monies received
      that rightfully belong to the other party, they shall remit such monies promptly
      to the other party.

     

    (d)  Each
      party shall have the right, for a period of three (3) years following the
      Closing Date, to have reasonable access to those books, records and accounts,
      including financial and tax information, correspondence, employment records
      and
      other records that may, at that time, be in the possession of the other party
      to
      the extent that any of the foregoing relates to the AI Assets and is needed
      by
      such party in order to comply with its obligations under applicable securities,
      tax, environmental, employment or other laws and regulations.

     

    7.2.  Cooperation
      in Litigation.
      Each
      party hereto will reasonably cooperate with the other in the defense or
      prosecution of any litigation or proceeding already instituted or which may
      be
      instituted hereafter against or by such party relating to or arising out of
      the
      use of the AI Assets prior to the Closing Date (other than litigation arising
      out of the transactions contemplated by this Agreement). The party requesting
      such cooperation shall pay the out-of-pocket expenses (including legal fees
      and
      disbursements) of the party providing such cooperation and of its officers,
      directors, employees, other personnel and agents reasonably incurred in

     

    
      
         

      

      
        29

        
          

        

      

      
         

      

    

    connection
      with providing such cooperation, but shall not be responsible to reimburse
      the
      party providing such cooperation for such party's time spent in such cooperation
      or the salaries or costs of fringe benefits or similar expenses paid by the
      party providing such cooperation to its officers, directors, employees, other
      personnel and agents while assisting in the defense or prosecution of any such
      litigation or proceeding.

     

    7.3.  Consents.

     

    (a)  AI
      and
      Tilden will use their commercially reasonable best efforts to obtain by the
      Closing Date, consents from each landlord relating to all Real Property Leases
      identified on Section 2.16 of the AI Disclosure Schedule, consenting to the
      assumption of each such Real Property Lease by Tilden, and any other consents
      required under any Contract or otherwise in connection with the transactions
      contemplated by this Agreement. To the extent that any interest in any of the
      AI
      Assets is not capable of being assigned, transferred, conveyed or registered
      without the consent, waiver or authorization of, or registration with, a third
      person (including, but not limited to, a governmental, regulatory or
      administrative authority), or if such assignment, transfer, conveyance,
      registration or attempted assignment, transfer, conveyance or registration
      would
      constitute a breach of any AI Asset, or a violation of any law, statute, decree,
      rule, regulation or other governmental edict or is not immediately practicable,
      this Agreement shall not constitute an assignment, transfer or conveyance of
      such interest, or an attempted assignment, transfer or conveyance of such
      interest (such interests being hereinafter collectively referred to as
“Restricted Interests”). The entire beneficial interest in any AI Assets subject
      to a restriction as described above, and any other interest in such AI Assets
      which are transferable notwithstanding such restriction, shall be transferred
      from AI to Tilden as provided in Section 1.1(a). To the extent that any
      required consents, waivers, authorizations and registrations are not obtained,
      or until the impracticalities of transfer referred to therein are resolved,
      AI
      shall (i) provide to Tilden, at the request of Tilden, the benefits of any
      Restricted Interests, (ii) cooperate in reasonable and lawful arrangements
      designed to provide such benefits to Tilden and (iii) enforce, at the
      request of Tilden for the account of Tilden, any rights of AI arising from
      any
      Restricted Interests (including the right to elect to terminate in accordance
      with the terms thereof upon the advice of Tilden). 

     

    (b)  Tilden
      and TFB will use their commercially reasonable best efforts to obtain by the
      Closing Date, consents from each landlord relating to all Real Property Leases
      identified on Section 2.16 of the Tilden Disclosure Schedule, consenting to
      the
      assumption of each such Real Property Lease by TFB, and any other consents
      required under any Contract or otherwise in connection with the transactions
      contemplated by this Agreement. To the extent that any interest in any of the
      Tilden Assets is not capable of being assigned, transferred, conveyed or
      registered without the consent, waiver or authorization of, or registration
      with, a third person (including, but not limited to, a governmental, regulatory
      or administrative authority), or if such assignment, transfer, conveyance,
      registration or attempted assignment, transfer, conveyance or registration
      would
      constitute a breach of any Tilden Asset, or a violation of any law, statute,
      decree, rule, regulation or other governmental edict or is not immediately
      practicable, this Agreement shall not constitute an assignment, transfer or
      conveyance of such interest, or an attempted assignment, transfer or conveyance
      of such interest (such interests being hereinafter collectively referred to
      as
“Restricted Automotive Interests”). The entire beneficial interest in any
      Automotive Assets subject to a restriction as described above, and any other
      

     

    
      
         

      

      
        30

        
          

        

      

      
         

      

    

    interest
      in such Automotive Assets which are transferable notwithstanding such
      restriction, shall be transferred from Tilden to TFB as provided in
      Section 3.1(a). To the extent that any required consents, waivers,
      authorizations and registrations are not obtained, or until the impracticalities
      of transfer referred to therein are resolved, Tilden shall (i) provide to
      TFB, at the request of TFB, the benefits of any Restricted Automotive Interests,
      (ii) cooperate in reasonable and lawful arrangements designed to provide
      such benefits to TFB and (iii) enforce, at the request of TFB for the
      account of TFB, any rights of Tilden arising from any Restricted Automotive
      Interests (including the right to elect to terminate in accordance with the
      terms thereof upon the advice of TFB).

     

    7.4.  Director
      and Officer Indemnification.
      From and
      after the Closing Date, Tilden and its Subsidiaries shall not amend, repeal
      or
      otherwise modify the provisions with respect to indemnification set forth in
      their respective charters or by-laws (or comparable organizational documents)
      as
      in effect on the Closing Date, in any manner that would adversely affect the
      rights thereunder of individuals who, on or prior to the Closing Date, were
      directors, officers, employees or agents of Tilden or any Tilden Subsidiary
      with
      respect to actions or failure to act prior to the Closing, unless such
      modification is required by law (and then only to the minimum extent required
      by
      law).

     

    7.5.  Director
      and Officer Liability Insurance.
      The
      Company shall, for a period of six years from the Closing Date, maintain in
      effect directors’ and officers’ liability insurance and fiduciary liability
      insurance policies as shall be in effect at the Closing; provided, however,
      that
      in no event shall the Company be required to expend in any one year in excess
      of
      $50,000 for such insurance. If the cost of maintaining such policies during
      such
      six year period exceeds $50,000 in any one year, TFB shall have the right to
      pay
      such excess cost and in such case Tilden shall be required to keep such
      insurance policies in effect.

     

    8.  Indemnification.
      TFB
      agrees to defend, indemnify and hold harmless Tilden and its officers,
      directors, employees, managers, members, agents, advisers and representatives
      (collectively, the “Indemnitees”) from and against, and pay or reimburse the
      Indemnitees for, any and all claims, demands, liabilities, obligations, losses,
      fines, costs, expenses, royalties, litigation, deficiencies or damages (whether
      absolute, accrued, contingent or otherwise and whether or not resulting from
      third party claims), including interest and penalties with respect thereto
      and
      out-of-pocket expenses and reasonable attorneys’ and accountants’ fees and
      expenses incurred in the investigation or defense of any of the same or in
      asserting, preserving or enforcing any of their respective rights hereunder
      (collectively, “Losses”, and each individually, a “Loss”), resulting from or
      arising out of:

     

    (a)  the
      Assumed Automotive Liabilities;

     

    (b)  any
      transaction, liability or obligation, whether absolute or contingent, that
      occurs or arises out of the operations of the Automotive Business or the use
      of
      Automotive Assets on, prior to or after the Closing Date;

     

    (c)  Any
      taxes
      arising out of the operations of Tilden prior to the Closing Date or out of
      the
      operation of the Automotive Business or the use of the Automotive
      Assets.

     

    
      
         

      

      
        31

        
          

        

      

      
         

      

    

    

     

    8.2.  Indemnification
      Procedures.
      In the
      case of any claim asserted by a third party against a party entitled to
      indemnification under this Agreement (the “Indemnified Party”), notice shall be
      given by the Indemnified Party to the party required to provide indemnification
      (the “Indemnifying Party”) promptly after such Indemnified Party has actual
      knowledge of any claim as to which indemnity may be sought, and the Indemnified
      Party shall permit the Indemnifying Party (at the expense of such Indemnifying
      Party) to assume the defense of any claim or any litigation resulting therefrom,
      provided,
      that
      (i) counsel for the Indemnifying Party who shall conduct the defense of such
      claim or litigation shall be reasonably satisfactory to the Indemnified Party,
      and the Indemnified Party may participate in such defense at such Indemnified
      Party’s expense, and (ii) the failure of any Indemnified Party to give notice as
      provided herein shall not relieve the Indemnifying Party of its indemnification
      obligation under this Agreement except to the extent that such failure results
      in a lack of actual notice to the Indemnifying Party and such Indemnifying
      Party
      is materially prejudiced as a result of such failure to give notice. Except
      with
      the prior written consent of the Indemnified Party, no Indemnifying Party,
      in
      the defense of any such claim or litigation, shall consent to entry of any
      judgment or enter into any settlement that provides for injunctive or other
      nonmonetary relief affecting the Indemnified Party or that does not include
      as
      an unconditional term thereof the giving by each claimant or plaintiff to such
      Indemnified Party of a release from all liability with respect to such claim
      or
      litigation. In no event shall a party guilty of fraud or willful misconduct
      be
      entitled to indemnity with respect to any matter involving such fraud or willful
      misconduct. In the event that the Indemnified Party shall in good faith
      determine that the Indemnified Party may have available to it one or more
      defenses or counterclaims that are inconsistent with one or more of those that
      may be available to the Indemnifying Party in respect of such claim or any
      litigation relating thereto, the Indemnified Party shall have the right at
      all
      times to take over and assume control over the defense, settlement, negotiations
      or litigation relating to any such claim at the sole cost of the Indemnifying
      Party, provided,
      that if
      the Indemnified Party does so take over and assume control, the Indemnified
      Party shall not settle such claim or litigation without the written consent
      of
      the Indemnifying Party, such consent not to be unreasonably withheld. In the
      event that the Indemnifying Party does not accept the defense of any matter
      as
      above provided, the Indemnified Party shall have the full right to defense
      against any such claim or demand, and shall be entitled to settle or agree
      to
      pay in full such claim or demand, subject to the written consent of the
      Indemnifying Party such consent not to be unreasonably withheld. In any event,
      except to the extent that they have an interest adverse to the other, the
      parties hereto shall cooperate in the defense of any claim or litigation subject
      to this Section 8 and the records of each shall be available to the other with
      respect to such defense.

     

    9.  Transfer
      and Sales Tax.
      Notwithstanding any provisions of law imposing the burden of such taxes on
      AI,
      Tilden or TFB, as the case may be, (i) Tilden shall be responsible for and
      shall
      pay (a) all sales, bulk sales, use and transfer taxes, and (b) all governmental
      charges, if any, upon and due in connection with the sale or transfer of any
      of
      the AI Assets hereunder and (ii) TFB shall pay (a) all sales, bulk sales, use
      and transfer taxes and (b) all governmental charges, if any, upon and due in
      connection with the sale or transfer of any of the Automotive Assets
      hereunder.

     

    10.  Termination.

     

    
      
         

      

      
        32

        
          

        

      

      
         

      

    

    

     

    10.1.  Time
      of Termination.
      This
      Agreement may be terminated at any time prior to the Closing, whether before
      or
      after approval of the matters presented in connection with the transactions
      contemplated by this Agreement by the stockholders of AI:

     

    (a)  By
      mutual
      consent of Tilden and AI.

     

    (b)  (i)
      By
      either Tilden or AI if there shall be a material breach of any representation,
      warranty, covenant, obligation or agreement on the part of the other party
      set
      forth in this Agreement which breach shall not have been cured, in the case
      of a
      representation or warranty, prior to the Closing, or in the case of a covenant,
      obligation or agreement, within two (2) business days following receipt by
      the
      breaching party of notice of such breach; or (ii) by either Tilden or AI if
      any
      permanent injunction or other order of a court or other competent authority
      preventing the consummation of the transactions contemplated by this Agreement
      shall have become final and non-appealable.

     

    (c)  By
      either
      Tilden or AI if (i) the stockholders of AI do not approve the transactions
      contemplated by this Agreement or (ii) the stockholders of Tilden do not approve
      the transactions contemplated by this Agreement.

     

    (d)  By
      AI if
      the stockholders of Tilden do not approve the Reverse Split.

     

    (e)  By
      Tilden
      if the board of directors of AI withdraws or adversely modifies its
      recommendation that AI’s stockholders approve the sale of the AI Assets and the
      other transactions contemplated hereby.

     

    (f)  By
      AI, if
      the board of directors of Tilden withdraws or adversely modifies its
      recommendations that Tilden’s stockholders approve the Tilden Stockholder
      Proposals.

     

    10.2.  Effect
      of Termination.
      In event
      of a termination of this Agreement by either AI or Tilden as provided in Section
      10.1, this Agreement shall forthwith become void; provided, however, that no
      such termination shall relieve any party hereto from any liability for breach
      of
      this Agreement.

     

    10.3.  Remedies
      Not Exclusive.
      No
      remedy conferred by any of the specific provisions of this Agreement is intended
      to be exclusive of any other remedy, and each and every remedy shall be
      cumulative and shall be in addition to every other remedy given under this
      Agreement or now or hereafter existing at law or in equity or by statute or
      otherwise, including, without limitation, the remedy of specific performance.
      The election of any one or more remedies by Tilden or AI shall not constitute
      a
      waiver of the right to pursue other available remedies.

     

    11.  Notices.
      Any
      notices or other communications required or permitted hereunder shall be in
      writing and shall be sufficiently given if delivered personally or sent by
      facsimile (with transmission confirmed), Federal Express, registered or
      certified mail, return receipt 

     

    
      
         

      

      
        33

        
          

        

      

      
         

      

    

    requested,
      postage prepaid, addressed as follows or to such other address or facsimile
      number of which the parties may have given notice:

     

    

      
        	
                To
                  AI:

              	
                With
                  a copy to:

              
	
                Accountabilities,
                  Inc.

              	
                Giordano,
                  Halleran & Ciesla, P.C.

              
	
                500
                  Craig Road, Suite 201

              	
                125
                  Half Mile Road, P.O. Box 190

              
	
                Manalapan,
                  NJ 07726

              	
                Middletown,
                  NJ 07748

              
	
                Attention:
                  Allan Hartley, President

              	
                Fax:
                  732-224-6599

              
	 	
                Attention:
                  Philip D. Forlenza, Esq.

              
	 	 
	
                To
                  Tilden:

              	 
	
                Tilden
                  Associates, Inc.

              	
                Alan
                  C. Ederer, Esq.

              
	
                300
                  Hempstead Turnpike

              	
                Westerman
                  Ball Ederer Miller

              
	
                West
                  Hempstead, NY 11552

              	
                &
                  Sharfstein, LLP

              
	
                Attention:
                  Robert Baskind

              	
                170
                  Old Country Road, Suite 400

              
	 	
                Mineola,
                  NY 11501

              
	 	
                Fax:
                  516-977-3056

              
	 	 
	 	
                Michael
                  Krome, Esq.

              
	 	
                8
                  Teak Court

              
	 	
                Lake
                  Grove, NY 11755

              
	 	
                Fax:
                  631-737-8382

              

      

    

     

    

    Unless
      otherwise specified herein, such notices or other communications shall be deemed
      received (a) on the date delivered, if delivered personally, by facsimile or
      by
      Federal Express; or (b) three business days after being sent, if sent by
      registered or certified mail.

     

    12.  Successors
      and Assigns.
      This
      Agreement shall be binding upon and inure to the benefit of the parties hereto
      and their respective heirs, successors and assigns, except that neither party
      may assign its obligations hereunder without the prior written consent of the
      other party hereto.

     

    13.  Entire
      Agreement; Amendments; Attachments.

     

    13.1.  Entire
      Agreement; Amendment.
      This
      Agreement, all schedules and exhibits hereto, and all agreements and instruments
      to be delivered by the parties pursuant hereto represent the entire
      understanding and agreement between the parties hereto with respect to the
      subject matter hereof and supersede all prior oral and written, and all
      contemporaneous oral negotiations, commitments and understandings between such
      parties. Tilden and AI, by the consent of their respective Boards of Directors,
      or officers authorized by such Boards, may amend or modify this Agreement,
      in
      such manner as may be agreed upon, by a written instrument executed by Tilden
      and AI.

     

    
      
         

      

      
        34

        
          

        

      

      
         

      

    

    

     

    13.2.  Attachments.
      If the
      provisions of any schedule or exhibit to this Agreement are inconsistent with
      the provisions of this Agreement, the provisions of this Agreement shall
      prevail. The exhibits and schedules attached hereto or to be attached hereafter
      are hereby incorporated as integral parts of this Agreement.

     

    14.  Expenses.
      Expenses
      incurred in connection with this Agreement and the transactions contemplated
      hereby shall be borne by the parties in aacordance with the terms of the letter
      agreement of even date herewith among AI, Tilden, TFB and Robert
      Baskind..

     

    15.  Legal
      Fees.
      In the
      event that legal proceedings are commenced by any party hereto against any
      other
      party hereto in connection with this Agreement or the transactions contemplated
      hereby, the party which does not prevail in such proceedings shall pay the
      reasonable attorneys' fees and costs incurred by the prevailing party in such
      proceedings.

     

    16.  Governing
      Law.
      This
      Agreement shall be governed by and construed in accordance with the laws of
      the
      State of Delaware, without regard to conflicts of law principles. 

     

    17.  Section
      Headings.
      The
      section headings are for the convenience of the parties and in no way alter,
      modify, amend, limit, or restrict the contractual obligations of the
      parties.

     

    18.  Severability.
      The
      invalidity or unenforceability of any provision of this Agreement shall not
      affect the validity or enforceability of any other provision of this
      Agreement.

     

    19.  Counterparts.
      This
      Agreement may be executed in one or more counterparts, each of which shall
      be
      deemed an original but all of which, when taken together, shall be one and
      the
      same document.

     

    20.  Public
      Disclosure.
      Neither
      party shall make any public statement about, nor issue any press release
      concerning this Agreement or the transactions contemplated hereby without first
      consulting with the other party hereto as to the form and substance of any
      such
      press release or public disclosure; provided, however, that nothing in this
      Section 18 shall be deemed to prohibit any party hereto from making any
      disclosure that its counsel deems necessary or advisable in order to satisfy
      such party's disclosure obligation imposed by law.

     

    21.  Employees; WARN
      Act. 

     

    (a)  Effective
      on the Closing Date, AI shall terminate the employment of all employees engaged
      in the Business (the “Terminated Employees”), and shall terminate any employment
      agreements with such Terminated Employees. As of the Closing Date, Tilden shall
      offer employment to all of the Terminated Employees (such hired persons being
      the “Hired Employees”), at initial salaries and with initial benefits comparable
      to those immediately prior to the termination. For the purposes of determining
      and measuring benefits provided to any given Hired Employee by Tilden, each
      Hired Employee will be given credit for the Hired Employee’s term of service to
      AI. For a period of at least forty-five (45) days from and after the Effective
      Date, Tilden shall employ substantially all, but in no event less than 70%,
      of
      the Hired 

     

    
      
         

      

      
        35

        
          

        

      

      
         

      

    

    Employees
      and shall not terminate more than 50 full time employees who were employed
      by AI
      as of the Closing Date. Tilden shall be liable and responsible for any
      obligations under the Worker Adjustment and Retraining Notification Act, as
      amended (the “WARN
      Act”),
      arising out of Tilden’s breach of this Section 21 with respect to the Hired
      Employees.

     

    (b)  Effective
      on the Closing Date, Tilden shall terminate the employment of all employees
      engaged in the Business (the “Terminated Automotive Employees”), and shall
      terminate any employment agreements with such Terminate Automotive Employees.
      As
      of the Closing Date, TFB shall offer employment to all of the Terminated
      Automotive Employees (such hired persons being the “Hired Automotive
      Employees”), at initial salaries and with initial benefits comparable to those
      immediately prior to the termination. For the purposes of determining and
      measuring benefits provided to any given Hired Automotive Employee by TFB,
      each
      Hired Automotive Employee will be given credit for the Hired Automotive
      Employee’s term of service to Tilden. For a period of at least forty-five (45)
      days from and after the Effective Date, TFB shall employ substantially all,
      but
      in no event less than 70%, of the Hired Automotive Employees and shall not
      terminate more than 50 full time employees who were employed by Tilden as of
      the
      Closing Date. TFB shall be liable and responsible for any obligations under
      WARN, arising out of TFB’s breach of this Section 21 with respect to the Hired
      Automotive Employees.

     

    
      
         

      

      
        36

        
          

        

      

      
         

      

    

    IN
      WITNESS WHEREOF, this Agreement has been duly executed by the parties hereto
      as
      of the date first above written.

     

    

     

    AI:

    

    ACCOUNTABILITIES,
      INC.

    

    

    By:
      /s/
      Alan Hartley__________

    Name:
      Alan Hartley

    Title:
      President

    

    

    TILDEN:

    

    TILDEN
      ASSOCIATES, INC.

    

    

    By:
      /s/
      Robert Baskind________

    Name:
      Robert Baskind

    Title:
      President

     

    TFB:

     

    TFB
      ACQUISITION COMPANY, LLC

    

    

    By:
      /s/
Robert
      Baskind_________

    Name:
      Robert Baskind

    Title:
      President

     

    

    The
      Schedules and Exhibits to the Asset Purchase and Reorganization Agreement are
      not presented herein or delivered herewith. Copies of the Schedules and Exhibits
      swill be provided to the Securities and Exchange Commission upon
      request

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00117-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00117-of-00352.parquet"}]]