Document:

Exhibit 10.16

                           MEMORANDUM OF UNDERSTANDING
 RESCISSION OF SHARE PURCHASE AGREEMENT DATED APRIL 14, 2004 BY AND BETWEEN CARE
           CONCEPTS I, INC., AND FOSTER SPORTS, INC., AND CARL FOSTER

THIS MEMORANDUM OF UNDERSTANDING ("MEMO) is entered into this 10th day of
November, 2004 between CARE CONCEPTS I, INC., a Delaware corporation (the
"Company"), and CARL FOSTER, an individual, ("FOSTER") and FOSTER SPORTS, INC.,
a Florida corporation that became a subsidiary of the Company by written
agreement dated April 14, 2004 (the "Subsidiary").

      WHEREAS, CARE is developing its interactive media brands primarily in
adult entertainment; and

      WHEREAS, FOSTER desires to reacquire the shares of stock in FOSTER SPORTS
currently owned by CARE, representing 80% of the total shares authorized;

      WHEREAS, the Parties acknowledge that all covenants, promises, obligations
and duties under the Share Purchase Agreement as amended of April 14, 2004 have
not yet been performed, and the contract between them is executory;

      WHEREAS, the Parties wish to mutually rescind the executory contract of
April 14, 2004;

      THEREFORE, the Parties acknowledge the receipt of good and valuable
consideration, and hereby agree and set forth as follows:

      The Parties hereby mutually agree to terminate, rescind, discharge and
negate all duties and obligations, covenants and promises made pursuant to the
Share Purchase Agreement ("Agreement") entered into by the Parties on April 14,
2004, whereby CARE acquired 80% of the authorized shares of FOSTER SPORTS, and
FOSTER retained 20% of the authorized shares of FOSTER SPORTS.

      Section 9.1 of the Agreement states that the Parties may terminate:

            (a)   by mutual consent of Buyer and Seller holding a majority of
the Company Common Shares;

      Section 9.2 of the Agreement states that in the event the Agreement is
terminated, the procedure upon termination is:

            (a)   each party shall redeliver all documents and other material of
any other party relating to the transactions contemplated hereby, whether
obtained before or after the execution hereof, to the party furnishing the same;

                  (i)   CARE shall deliver to FOSTER all share certificates
      representing its 80% ownership interest in FOSTER SPORTS;

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                  (ii)  FOSTER and FOSTER SPORTS shall deliver to CARE a
      promissory note, attached hereto as Exhibit A, for $405,000 principal plus
      accrued interest, for the benefit of the Promissee CARE.

                  (iii) FOSTER and FOSTER SPORTS acknowledge that any failure to
      satisfy these promissory note as written as Exhibits A constitutes a
      breach by FOSTER of this rescission, enforceable against him, in
      accordance with the remedies available under Florida Corporate Law for
      breach of a contract, and enforceability may not be limited by FOSTER's or
      FOSTER SPORTS' bankruptcy, insolvency, reorganization, moratorium or other
      similar laws affecting the enforcement of creditor rights. The NOTE
      HOLDERS may rely on the US Bankruptcy Code, Title 11, Chapter 5,
      Subchapter II, Section 523 Exceptions to Discharge, in that FOSTER and
      FOSTER SPORTS hereby represents his and its financial condition is such
      that the NOTE HOLDERS may reasonably rely on FOSTER and FOSTER SPORTS
      performing their obligations under this Memo.

            (b)   all information received by any party hereto of the other
party or the Company (other than information which is a matter of public
knowledge or which has heretofore been or is hereafter published in any
publication for public distribution or filed as public information with any
governmental authority) shall not at any time be used for the advantage of, or
disclosed to third parties by, such party to the detriment of the party
furnishing such information.

The Parties further agree that no party hereto shall have any further liability
or obligation to any other party under or in connection with this Agreement
except:

FOSTER, his heirs and assigns, and FOSTER SPORTS and its assigns, hereby
indemnify, defend and hold harmless, release, remise, acquit, satisfy and
forever discharge CARE, its subsidiaries, agents, officers, directors,
employees, representatives, personal representatives, successors, heirs or
assigns, from any and all claims, counterclaims, cross claims or other causes of
action arising out of or related to any ownership interest CARE has or ever had
in FOSTER SPORTS by any Party whatsoever, including past, present and future
investors and employees of FOSTER SPORTS, together with any claim or demand
which FOSTER ever had, now has, or may have against the others or which could
have been asserted, upon or by reason of any matter, cause or thing whatsoever,
specifically limited to any claim, action, cause of action, defense, affirmative
defense, counter-claim and cross claim which was or could have been asserted by
any and all Parties, from the beginning of the world to the day of these
presents and forever in the future.

      IN WITNESS WHEREOF, the parties hereto have made and entered into this
Memorandum the date first hereinabove set forth.

CARE CONCEPTS I, INC.:

BY:   /s/ Steve Markley
    ----------------------
      STEVE MARKLEY, CEO

FOSTER SPORTS, INC.:

By:     /s/ Carl Foster
    ----------------------
          CARL FOSTER

CARL FOSTER, AN INDIVIDUAL

By:     /s/ Carl Foster
    ----------------------
          CARL FOSTERExhibit 10.17

February 22, 2005

Interactive Brand Development, Inc.
2200 Southwest 10th Street
Deerfield Beach, FL  33060

      RE: Interactive Brand Development, Inc. / LTC Group Inc. Engagement Letter
          ----------------------------------------------------------------------

This letter agreement (the "Agreement") sets forth the services to be provided
by LTC Group, Inc. ("LTC") to Interactive Brand Development, Inc. and its
subsidiaries (hereinafter collectively referred to as the "Client" or "IBD") and
the terms and conditions under which such services will be performed (the
"Engagement"). All references in this agreement to LTC shall include officers,
executives, owners, members, agents and employees of LTC, and independent
contractors retained by LTC, if any.

1.    SCOPE OF WORK: LTC will be engaged by the Client on various matters
outlined below. The Client may expand the scope of services from time to time,
provided that LTC agrees to such expansion. LTC will report to the Client's
Board of Directors (the "Board"), or any party designated by the Board. As of
the date of this Agreement, the parties agree LTC's services shall include:

      A)    Develop and advise IBD on an operational restructuring plan for the
            www.iBidUSA.com website.

      B)    Work with IBD's existing management team and advise on operating
            issues at the www.iBidUSA.com subsidiary.

      C)    Provide monthly update to IBD, via conference call.

      D)    Take over complete operational and marketing control of
            www.iBidUSA.com.

2.    TERM: The term of the Engagement shall commence as of March 1, 2005 and
will continue for two years. Agreement will automatically renew in two year
increments as long as the website is producing a minimum of $20,000 per month of
gross revenue.

3.    COMPENSATION: LTC will take over the credit card processing as of March 1,
2005. LTC will collect the gross revenues subject to the following:

      A)    LTC will pay to IBD on the 15th of the following month a percentage
            of gross revenue as follows
            (i)   20% up to $19,999 per month
            (ii)  18% from $20,000 - $29,999 per month
            (iii) 16% from $30,000- $39,999 per month
            (iv)  14% from $40,000-$49,999 per month
            (v)   12% from $50,000-$59,999 per month
            (vi)  10% over $60,000

<PAGE>

      B)    LTC will subtract from the gross revenue any Charity auctions,
            Charity commissions, any revenue shared auctions, any refunds
            stemming from auctions, and any Bid Bucks.
      C)    LTC will be given 2 offices in the IBD facility at no charge to LTC.
      D)    LTC will be responsible for a incoming www.ibidusa.com phone line.
      E)    LTC will be responsible for their own postage and office supplies
      F)    IBD will supply LTC with the 2 existing computers and programs to
            run credit cards and certs.
      G)    LTC will pay all hosting costs directly to MPI Net.
      H)    LTC will be responsible for all new employees
      I)    LTC does not have the right to bind IBD in any contractual
            obligations.
      J)    LTC will have the right to use any and all existing logos and
            collateral material as they relate to www.iBidUSA.com.
      K)    LTC is not responsible for any existing payables.

4.    RIGHTS TO WORK OUTPUT: LTC shall retain exclusive rights to ownership of
all work output by LTC in connection with its engagement hereunder, including
without limitation any reports or other written product generated by LTC, all
working papers of LTC and any correspondence, memoranda, calculations, notes,
etc. that LTC may have used in the development of the reports above or such
working papers or in the performance of any work within the scope of this
Agreement.

5.    PERSONNEL: Each party hereto agrees that it will not employ personnel or
representatives of the other party hereto during the period of work provided for
hereunder and for a period of one (1) year after the termination of this
Agreement or completion of the project or work contemplated hereunder without
the written agreement of the other party.

6.    INDEPENDENT CONTRACTOR: Neither LTC nor any of its personnel performing
work or services hereunder shall be deemed to be an agent or employee of IBD,
but shall be deemed to be an independent contractor of IBD.

7.    CONFIDENTIALITY: LTC will maintain in strict confidence any and all
information of a non-public nature relating to IBD or its business that it may
gain or develop in the course of its engagement by IBD (including, without
limitation, its own work product and advice to client), and will not disclose
any such information to any person during or after its engagement by IBD except
with the written consent of IBD, as permitted by law or as required by court
order. Upon termination of this Agreement, LTC will return to IBD all materials
of a non-public nature received from IBD in the course of its engagement, and
will either deliver to IBD or destroy any copies thereof that it may have made
or received. Notwithstanding the confidentially provisions of this Section 7,
Client acknowledges and agrees that LTC may publish an announcement either in
newspapers, journals, magazines, or other publications or by direct mailings to
third parties, whereby LTC informs the public or such parties of the fact of its
engagement by IBD, the general nature of the services provided by LTC, the time
period of such engagement, the general

<PAGE>

nature of the business or industry in which IBD is engaged, the relative size in
financial terms of the Client or the transactions in which LTC was involved, and
similar information that generally describes the nature and extent of LTC's
engagement by Client. With the prior written consent of IBD. A PRESS RELEASE
AND/OR AND 8K MAY BE REQUIRED PER SEC RULES, LTC WILL HAVE THE RIGHT TO APPROVE
THE FINAL VERSION, SAID APPROVAL SHALL NOT BE UNREASONABLE WITHHELD.

8.    LIMITATION OF LIABILITY. Client agrees that LTC, its affiliates and its
directors, officers, agents, employees and controlling persons, or any of their
respective successors or assigns ("Covered Persons") shall not have any
liability to the Client or the Estate for or in connection with this engagement
or any transactions or conduct in connection therewith except for losses,
claims, damages, liabilities or expenses incurred by the Client which are
finally judicially determined to have resulted primarily from the bad faith,
gross negligence or willful misconduct of such Covered Persons.

9.    REPRESENTATIONS AND WARRANTIES: IBD and LTC each hereby represents and
warrants that they both: (i) are a validly existing entity and in good standing
under the laws of its jurisdiction; (ii) have the relevant entity authority to
execute and deliver this Agreement and to perform its obligations under this
Agreement; (iii) have taken all action necessary to authorize the execution and
delivery of this Agreement and the performance of its obligations under this
Agreement; and (iv) this Agreement has been duly executed and delivered by, and
is enforceable against, IBD and LTC.

10.   WARRANTY LTC cannot warrant or guarantee the results or outcome of the
engagement.

11.   NO THIRD PARTY BENEFICIARIES; ASSIGNMENT. There shall be no third party
beneficiaries to this Agreement. Neither party hereto may assign this Agreement
without the written consent of the other party.

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

INTERACTIVE BRAND DEVELOPMENT, INC.

By: /s/ Steve Markley
Name: Steve Markley
Title: CEO

LTC GROUP, INC.

By: /s/ Thomas J. Catterson
Name: Thomas J. Catterson
Title: President

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