Document:

Exhibit 10.14

                                 CODE OF ETHICS

1. Introduction

The Board of  Directors  of Chiste  Corporaiton  has adopted this code of ethics
(the "Code"), which is applicable to all directors, officers and employees, to:

      o     promote honest and ethical  conduct,  including the ethical handling
            of actual or apparent  conflicts  of interest  between  personal and
            professional relationships;

      o     promote  the  full,  fair,   accurate,   timely  and  understandable
            disclosure in reports and documents  that the Company files with, or
            submits to, the Securities and Exchange  Commission (the "SEC"),  as
            well as in other public  communications  made by or on behalf of the
            Company;

      o     promote  compliance with  applicable  governmental  laws,  rules and
            regulations;

      o     deter wrongdoing; and

      o     require prompt internal reporting of breaches of, and accountability
            for adherence to, this Code.

This Code may be amended only by resolution of the Company's Board of Directors.
In this Code, references to the "Company" means Courtside Acquisition Corp. (the
"Parent") and, in appropriate context, the Parent's subsidiaries.

2. Honest, Ethical and Fair Conduct

Each  person  owes a duty  to the  Company  to  act  with  integrity.  Integrity
requires, among other things, being honest, fair and candid. Deceit,  dishonesty
and subordination of principle are inconsistent  with integrity.  Service to the
Company never should be subordinated to personal gain and advantage.

Each person must:

      o     Act with  integrity,  including  being honest and candid while still
            maintaining the  confidentiality of the Company's  information where
            required or in the Company's interests.

      o     Observe all applicable governmental laws, rules and regulations.

      o     Comply with the  requirements of applicable  accounting and auditing
            standards, as well as Company policies, in the maintenance of a high
            standard of accuracy and  completeness  in the  Company's  financial
            records and other business-related information and data.

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      o     Adhere  to  a  high  standard  of  business   ethics  and  not  seek
            competitive   advantage  through  unlawful  or  unethical   business
            practices.

      o     Deal fairly with the Company's customers, suppliers, competitors and
            employees.

      o     Refrain  from  taking  advantage  of  anyone  through  manipulation,
            concealment,  abuse of privileged information,  misrepresentation of
            material facts or any other unfair-dealing practice.

      o     Protect the assets of the Company and ensure their proper use.

      o     Refrain from taking for themselves personally opportunities that are
            discovered  through the use of corporate  assets or using  corporate
            assets,  information  or position for general  personal gain outside
            the scope of employment with the Company.

      o     Avoid  conflicts  of  interest,   wherever  possible,  except  under
            guidelines  approved by the Board of Directors  (or the  appropriate
            committee  of the Board).  Anything  that would be a conflict  for a
            person subject to this Code also will be a conflict if it is related
            to a member of his or her family or a close  relative.  Examples  of
            conflict of interest situations include, but are not limited to, the
            following:

            o     any  significant   ownership   interest  in  any  supplier  or
                  customer;

            o     any consulting or employment  relationship  with any customer,
                  supplier or competitor;

            o     any  outside   business   activity   that   detracts  from  an
                  individual's  ability to devote appropriate time and attention
                  to his or her responsibilities with the Company;

            o     the  receipt  of any  money,  non-nominal  gifts or  excessive
                  entertainment  from any  company  with which the  Company  has
                  current or prospective business dealings;

            o     being in the position of supervising,  reviewing or having any
                  influence on the job  evaluation,  pay or benefit of any close
                  relative;

            o     selling  anything to the Company or buying  anything  from the
                  Company, except on the same terms and conditions as comparable
                  officers or  directors  are  permitted to so purchase or sell;
                  and

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            o     any other  circumstance,  event,  relationship or situation in
                  which the personal  interest of a person  subject to this Code
                  interferes - or even appears to interfere - with the interests
                  of the Company as a whole.

3. Disclosure

The Company  strives to ensure that the contents of and the  disclosures  in the
reports  and  documents  that the  Company  files with the SEC and other  public
communications  shall be full,  fair,  accurate,  timely and  understandable  in
accordance  with  applicable  disclosure   standards,   including  standards  of
materiality, where appropriate. Each person must:

o     not knowingly misrepresent,  or cause others to misrepresent,  facts about
      the Company to others, whether within or outside the Company, including to
      the   Company's    independent    auditors,    governmental    regulators,
      self-regulating   organizations  and  other  governmental   officials,  as
      appropriate; and

o     in  relation  to his or her area of  responsibility,  properly  review and
      critically analyze proposed disclosure for accuracy and completeness.

In addition to the  foregoing,  the  Chairman of the Board of  Directors  of the
Parent and each  subsidiary  of Parent (or  similar  person  performing  similar
functions),  and each other person that  typically is involved in the  financial
reporting of the Company must familiarize himself or herself with the disclosure
requirements  applicable  to the Company as well as the business  and  financial
operations of the Company.

Each person must  promptly  bring to the  attention of the Chairman of the Audit
Committee of Parent's  Board of Directors (or the Chairman of the Parent's Board
of Directors if no Audit  Committee  exists) any  information he or she may have
concerning (a)  significant  deficiencies in the design or operation of internal
and/or disclosure controls which could adversely affect the Company's ability to
record,  process,  summarize and report financial data or (b) any fraud, whether
or not  material,  that  involves  management  or  other  employees  who  have a
significant role in the Company's financial  reporting,  disclosures or internal
controls.

4. Compliance

It is the  Company's  obligation  and  policy  to  comply  with  all  applicable
governmental laws, rules and regulations.  It is the personal  responsibility of
each person to, and each person must,  adhere to the standards and  restrictions
imposed by those  laws,  rules and  regulations,  including  those  relating  to
accounting and auditing matters.

5. Reporting and Accountability

The Board of  Directors  or Audit  Committee,  if one  exists,  of the Parent is
responsible for applying this Code to specific situations in which questions are
presented to it and has the authority to interpret  this Code in any  particular
situation.  Any person who becomes aware of any existing or potential  breach of
this Code is required to notify the  Chairman of the Board of Directors or Audit
Committee promptly. Failure to do so is itself a breach of this Code.

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Specifically, each person must:

o     Notify the Chairman  promptly of any  existing or  potential  violation of
      this Code.

o     Not retaliate against any other person for reports of potential violations
      that are made in good faith.

The Company will follow the following  procedures in investigating and enforcing
this Code and in reporting on the Code:

o     The Board of Directors or Audit  Committee,  if one exists,  will take all
      appropriate action to investigate any breaches reported to it.

o     If the Audit Committee,  if one exists,  determines (by majority decision)
      that a breach has occurred, it will inform the Board of Directors.

o     Upon being  notified  that a breach has  occurred,  the Board (by majority
      decision) will take or authorize such disciplinary or preventive action as
      it deems appropriate,  after consultation with the Audit Committee (if one
      exists) and/or General Counsel,  up to and including  dismissal or, in the
      event of criminal or other serious violations of law,  notification of the
      SEC or other appropriate law enforcement authorities.

No person  following the above  procedure  shall,  as a result of following such
procedure,  be subject  by the  Company or any  officer or  employee  thereof to
discharge,   demotion  suspension,   threat,   harassment  or,  in  any  manner,
discrimination against such person in terms and conditions of employment.

6. Waivers and Amendments

Any  waiver  (defined  below)  or an  implicit  waiver  (defined  below)  from a
provision of this Code for the principal executive officer,  principal financial
officer,  principal  accounting  officer or controller,  and persons  performing
similar  functions or any amendment (as defined  below) to this Code is required
to be disclosed in the  Company's  Annual  Report on Form 10-KSB or in a Current
Report on Form 8-K filed with the SEC.

A "waiver" means the approval by the Company's  Board of Directors of a material
departure from a provision of the Code. An "implicit waiver" means the Company's
failure to take action within a reasonable  period of time  regarding a material
departure  from a provision of the Code that has been made known to an executive
officer of the Company.  An  "amendment"  means any amendment to this Code other
than minor technical, administrative or other non-substantive amendments hereto.

<PAGE>

All persons  should note that it is not the  Company's  intention to grant or to
permit  waivers from the  requirements  of this Code.  The Company  expects full
compliance with this Code.

7. Other Policies and Procedures

Any  other  policy  or  procedure  set out by the  Company  in  writing  or made
generally known to employees,  officers or directors of the Company prior to the
date hereof or hereafter are separate  requirements and remain in full force and
effect.

8. Inquiries

All  inquiries and  questions in relation to this Code or its  applicability  to
particular people or situations should be addressed to the Parent's Secretary.Exhibit 10.15

                                  Approved by Board of Directors on July 6, 2005

                                   Approved by Stockholders on _________________

                               Chiste Corporation

                          2005 Performance Equity Plan

      Section 1. Purpose; Definitions.

      1.1  Purpose.  The  purpose of the  Chiste  Corporation  ("Company")  2005
Performance  Equity  Plan is to enable the  Company  to offer to its  employees,
officers,  directors  and  consultants  whose  past,  present  and/or  potential
contributions  to the Company  and its  Subsidiaries  have been,  are or will be
important to the success of the Company, an opportunity to acquire a proprietary
interest in the Company.  The various types of long-term  incentive  awards that
may be provided  under the Plan will enable the Company to respond to changes in
compensation  practices,  tax  laws,  accounting  regulations  and the  size and
diversity of its businesses.

      1.2  Definitions.  For purposes of the Plan, the following  terms shall be
defined as set forth below:

            (a)  "Agreement"  means the  agreement  between  the Company and the
Holder,  or such other document as may be determined by the  Committee,  setting
forth the terms and conditions of an award under the Plan.

            (b) "Board" means the Board of Directors of the Company.

            (c) "Cause" means the  termination  of employment of a Holder by the
Company for a reason defined by the Committee as being for cause for purposes of
this Plan.  Notwithstanding  the  forgoing,  if a Holder is a party to a written
agreement  embodying  the material  terms of his  employment by the Company or a
Subsidiary  and "cause" has been defined  thereunder,  the definition of "cause"
contained in such written agreement shall control.

            (d) (i) an  unauthorized  use or  disclosure  of the  Company's or a
Subsidiary's confidential information or trade secrets by a Holder, which use or
disclosure  causes  material  harm  to the  Company  of the  Subsidiary,  (ii) a
material  breach of any  agreement  between the Company or a Subsidiary  and the
Holder  that  relates to or was entered  into in  connection  with the  Holder's
employment   by,   or   consultancy   with,   the   Company   or  a   Subsidiary
("Employment/Consulting Agreement"), (iii) a material failure to comply with the
written policies or rules of the Company or a Subsidiary, (iv) conviction of, or
plea of  "guilty"  or "no  contest"  to, a felony  under the laws of the  United
States or any state thereof, (v) a continued failure to perform assigned duties,
consistent with any  Employment/Consulting  Agreement,  after receiving  written
notification   of  such  failure  from  the  Board,   (vi)   repeated   acts  of
insubordination,  or  (vii)  irresponsible,  unauthorized  acts  or any  willful
misconduct,  gross  negligence  or  willful  failure  to act which  has,  or can
reasonably  be  expected to have,  a material  adverse  effect on the  business,
financial condition or performance, reputation or prospects of the Company

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            (e) "Code" means the Internal  Revenue Code of 1986, as amended from
time to  time,  and any  successor  thereto,  and  the  regulations  promulgated
thereunder.

            (f) "Committee" means the Compensation Committee of the Board or any
other committee of the Board that the Board may designate to administer the Plan
or any portion thereof. If no Committee is so designated, then all references in
this Plan to "Committee" shall mean the Board.

            (g) "Common Stock" means the Common Stock of the Company,  $0.01 par
value per share.

            (h) "Company"  means Chiste  Corporation,  a  corporation  organized
under the laws of the State of Nevada.

            (i)  "Deferred  Stock" means  Common  Stock to be received  under an
award made  pursuant  to Section 8, below,  at the end of a  specified  deferral
period.

            (j) "Disability"  means physical or mental  impairment as determined
under  procedures  established  by the  Committee  for  purposes  of  the  Plan.
Notwithstanding  the  forgoing,  if a Holder is a party to a  written  agreement
embodying  the material  terms of his  employment by the Company or a Subsidiary
and  "disability"  has been defined  thereunder,  the definition of "disability"
contained in such written agreement shall control.

            (k) "Effective Date" means the date set forth in Section 12.1 below.

            (l) "Fair Market Value", unless otherwise required by any applicable
provision of the Code or any  regulations  issued  thereunder,  means, as of any
given date: (i) if the Common Stock is listed on a national  securities exchange
or quoted on the Nasdaq National Market,  Nasdaq SmallCap Market or the NASD OTC
Bulletin Board, the last sale price of the Common Stock in the principal trading
market for the Common Stock on such date, as reported by the exchange, Nasdaq or
the NASD,  as the case may be, or if no sale was reported on that date,  then on
the last preceding date on which such sale took place;  (ii) if the Common Stock
is not listed on a national securities exchange or quoted on the Nasdaq National
Market,  Nasdaq SmallCap Market or the NASD OTC Bulletin Board, but is traded in
the residual over-the-counter market, the last sale price of the Common Stock on
such  date,  as  reported  by  Pinksheets,  LLC or  similar  publisher  of  such
information, or if no sale was reported on that date, then on the last preceding
date on which such sale took place;  and (iii) if the fair  market  value of the
Common Stock  cannot be  determined  pursuant to clause (i) or (ii) above,  such
price as the  Committee  shall  determine,  in good faith.  Notwithstanding  the
foregoing,  the  Committee  may use any other  definition  of Fair Market  Value
consistent with applicable tax, accounting and other rules.

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            (m)  "Holder"  means a person who has  received  an award  under the
Plan.

            (n) "Incentive  Stock Option" means any Stock Option  intended to be
and designated as an "incentive  stock option" within the meaning of Section 422
of the Code.

            (o)  "Nonqualified  Stock Option" means any Stock Option that is not
an Incentive Stock Option.

            (p) "Normal Retirement" means retirement from active employment with
the Company or any  Subsidiary  on or after such age which may be  designated by
the  Committee  as  "retirement  age" for any  particular  Holder.  If no age is
designated, it shall be 62.

            (q) "Other Stock-Based Award" means an award under Section 9, below,
that is valued in whole or in part by reference to, or is otherwise  based upon,
Common Stock.

            (r) "Parent" means any present or future "parent corporation" of the
Company, as such term is defined in Section 424(e) of the Code.

            (s) "Plan"  means the Chiste  Corporation  2005  Performance  Equity
Plan, as hereinafter amended from time to time.

            (t) "Repurchase Value" shall mean the Fair Market Value in the event
the award to be settled under Section 2.2(h) or  repurchased  under Section 10.2
is comprised of shares of Common  Stock and the  difference  between Fair Market
Value and the Exercise  Price (if lower than Fair Market Value) in the event the
award is a Stock Option or Stock Appreciation Right; in each case, multiplied by
the number of shares subject to the award.

            (u)  "Restricted  Stock" means Common Stock  received under an award
made pursuant to Section 7, below,  that is subject to  restrictions  under said
Section 7.

            (v) "SAR Value"  means the excess of the Fair  Market  Value (on the
exercise date) over the exercise price that the participant would have otherwise
had to pay to exercise the related  Stock  Option,  multiplied  by the number of
shares for which the Stock Appreciation Right is exercised.

            (w) "Stock  Appreciation  Right" means the right to receive from the
Company, on surrender of all or part of the related Stock Option, without a cash
payment  to the  Company,  a number of shares of Common  Stock  equal to the SAR
Value divided by the Fair Market Value (on the exercise date).

            (x) "Stock Option" or "Option"  means any option to purchase  shares
of Common Stock which is granted pursuant to the Plan.

            (y) "Stock Reload Option" means any option granted under Section 5.3
of the Plan.

            (z)   "Subsidiary"   means  any   present   or  future   "subsidiary
corporation"  of the Company,  as such term is defined in Section  424(f) of the
Code.

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            (aa)  "Vest"  means to become  exercisable  or to  otherwise  obtain
ownership rights in an award.

      Section 2. Administration.

      2.1 Committee Membership. The Plan shall be administered by the Board or a
Committee.  Committee members shall serve for such term as the Board may in each
case determine, and shall be subject to removal at any time by the Board. If the
Common  Stock is  registered  under  Section 12 of the  Exchange  Act,  then the
Committee  members,  to the extent  possible and deemed to be appropriate by the
Board,  shall be "non-employee  directors" as defined in Rule 16b-3  promulgated
under the  Securities  Exchange Act of 1934, as amended  ("Exchange  Act"),  and
"outside directors" within the meaning of Section 162(m) of the Code.

      2.2 Powers of Committee. The Committee shall have full authority to award,
pursuant to the terms of the Plan:  (i) Stock Options,  (ii) Stock  Appreciation
Rights,  (iii) Restricted  Stock,  (iv) Deferred Stock, (v) Stock Reload Options
and/or (vi) Other  Stock-Based  Awards.  For purposes of illustration and not of
limitation,  the  Committee  shall have the  authority  (subject  to the express
provisions of this Plan):

            (a) to select the officers, employees,  directors and consultants of
the Company or any Subsidiary to whom Stock Options,  Stock Appreciation Rights,
Restricted Stock,  Deferred Stock, Reload Stock Options and/or Other Stock-Based
Awards may from time to time be awarded hereunder.

            (b) to determine the terms and conditions, not inconsistent with the
terms of the Plan, of any award granted  hereunder  (including,  but not limited
to, number of shares,  share exercise price or types of consideration  paid upon
exercise  of such  options,  such as other  securities  of the  Company or other
property, any restrictions or limitations, and any vesting, exchange, surrender,
cancellation,  acceleration,  termination, exercise or forfeiture provisions, as
the Committee shall determine);

            (c) to  determine  any  specified  performance  goals or such  other
factors  or  criteria  which  need to be  attained  for the  vesting of an award
granted hereunder;

            (d) to determine the terms and conditions under which awards granted
hereunder are to operate on a tandem basis and/or in  conjunction  with or apart
from other equity  awarded under this Plan and cash and non-cash  awards made by
the Company or any Subsidiary outside of this Plan;

            (e) to permit a Holder  to elect to defer a  payment  under the Plan
under such rules and  procedures as the Committee may  establish,  including the
payment or crediting of interest on deferred amounts  denominated in cash and of
dividend equivalents on deferred amounts denominated in Common Stock;

            (f) to  determine  the extent and  circumstances  under which Common
Stock and other  amounts  payable  with respect to an award  hereunder  shall be
deferred that may be either automatic or at the election of the Holder;

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<PAGE>

            (g) to substitute (i) new Stock Options for previously granted Stock
Options,  which  previously  granted Stock  Options have higher option  exercise
prices and/or  contain other less  favorable  terms,  and (ii) new awards of any
other type for  previously  granted  awards of the same type,  which  previously
granted awards are upon less favorable terms; and

            (h) to make payments and distributions with respect to awards (i.e.,
to "settle"  awards)  through cash payments in an amount equal to the Repurchase
Value.

            Notwithstanding  anything  contained  herein  to the  contrary,  the
      Committee  shall not  grant to any one  Holder  in any one  calendar  year
      awards for more than 500,000 shares in the aggregate.

      2.3 Interpretation of Plan.

      (a) Committee Authority. Subject to Section 11, below, the Committee shall
have the  authority  to  adopt,  alter and  repeal  such  administrative  rules,
guidelines  and practices  governing the Plan as it shall from time to time deem
advisable to interpret the terms and provisions of the Plan and any award issued
under  the Plan  (and to  determine  the form and  substance  of all  Agreements
relating  thereto),  and to otherwise  supervise the administration of the Plan.
Subject to Section 11, below,  all decisions  made by the Committee  pursuant to
the provisions of the Plan shall be made in the Committee's  sole discretion and
shall be final  and  binding  upon  all  persons,  including  the  Company,  its
Subsidiaries and Holders.

      (b)  Incentive  Stock  Options.  Anything  in the  Plan  to  the  contrary
notwithstanding,  no term or provision of the Plan  relating to Incentive  Stock
Options (including but not limited to Stock Reload Options or Stock Appreciation
rights granted in conjunction  with an Incentive  Stock Option) or any Agreement
providing for Incentive Stock Options shall be interpreted,  amended or altered,
nor shall any discretion or authority granted under the Plan be so exercised, so
as to disqualify  the Plan under Section 422 of the Code or, without the consent
of the Holder(s)  affected,  to disqualify any Incentive Stock Option under such
Section 422.

      Section 3. Stock Subject to Plan.

      3.1 Number of Shares.  The total number of shares of Common Stock reserved
and available  for issuance  under the Plan shall be 500,000  shares.  Shares of
Common  Stock under the Plan  ("Shares")  may consist,  in whole or in part,  of
authorized and unissued shares or treasury shares. If any shares of Common Stock
that have been granted pursuant to a Stock Option cease to be subject to a Stock
Option,  or if any  shares  of  Common  Stock  that  are  subject  to any  Stock
Appreciation Right,  Restricted Stock award,  Deferred Stock award, Reload Stock
Option or Other  Stock-Based  Award granted  hereunder are forfeited or any such
award  otherwise  terminates  without a payment  being made to the Holder in the
form of Common Stock,  such shares shall again be available for  distribution in
connection  with future  grants and awards under the Plan.  If a Holder pays the
exercise price of a Stock Option by  surrendering  any  previously  owned shares
and/or arranges to have the appropriate number of shares otherwise issuable upon
exercise  withheld to cover the  withholding  tax liability  associated with the
Stock Option exercise,  then the number of shares available under the Plan shall
be  increased  by the  lesser of (i) the number of such  surrendered  shares and
shares  used to pay taxes;  and (ii) the number of shares  purchased  under such
Stock Option.

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      3.2 Adjustment  Upon Changes in  Capitalization,  Etc. In the event of any
merger, reorganization,  consolidation,  common stock dividend payable on shares
of Common Stock, Common Stock split or reverse split, combination or exchange of
shares of Common Stock, or other extraordinary or unusual event which results in
a change in the shares of Common Stock of the Company as a whole,  the Committee
shall determine, in its sole discretion,  whether such change equitably requires
an adjustment in the terms of any award  (including  number of shares subject to
the award and the exercise price) or the aggregate number of shares reserved for
issuance  under the Plan.  Any such  adjustments  will be made by the Committee,
whose determination will be final, binding and conclusive.

      Section 4. Eligibility.

      Awards  may be made or  granted  to  employees,  officers,  directors  and
consultants who are deemed to have rendered or to be able to render  significant
services  to the  Company  or its  Subsidiaries  and  who  are  deemed  to  have
contributed  or to have  the  potential  to  contribute  to the  success  of the
Company.  No Incentive Stock Option shall be granted to any person who is not an
employee of the Company or a  Subsidiary  at the time of grant.  Notwithstanding
the  foregoing,  an award may be made or granted to a person in connection  with
his  hiring  or  retention,  or at any time on or after the date he  reaches  an
agreement  (oral or  written)  with the Company  with  respect to such hiring or
retention,  even  though it may be prior to the date the person  first  performs
services for the Company or its Subsidiaries; provided, however, that no portion
of any such award shall vest prior to the date the person  first  performs  such
services.

      Section 5. Stock Options.

      5.1 Grant and Exercise. Stock Options granted under the Plan may be of two
types:  (i) Incentive  Stock Options and (ii)  Nonqualified  Stock Options.  Any
Stock Option granted under the Plan shall contain such terms,  not  inconsistent
with this Plan, or with respect to Incentive  Stock  Options,  not  inconsistent
with the Plan and the Code, as the Committee may from time to time approve.  The
maximum  number of Shares that may be issuable  upon the  exercise of  Incentive
Stock Options awarded under the Plan shall be 500,000.  The Committee shall have
the authority to grant Incentive Stock Options or  Non-Qualified  Stock Options,
or both types of Stock  Options  which may be granted  alone or in  addition  to
other  awards  granted  under  the Plan.  To the  extent  that any Stock  Option
intended to qualify as an Incentive  Stock Option does not so qualify,  it shall
constitute a separate Nonqualified Stock Option.

      5.2 Terms and  Conditions.  Stock Options  granted under the Plan shall be
subject to the following terms and conditions:

            (a) Option Term. The term of each Stock Option shall be fixed by the
Committee; provided, however, that an Incentive Stock Option may be granted only
within the ten-year  period  commencing  from the Effective Date and may only be
exercised within ten years of the date of grant (or five years in the case of an
Incentive  Stock Option  granted to an optionee who, at the time of grant,  owns
Common Stock  possessing more than 10% of the total combined voting power of all
classes of voting stock of the Company ("10% Stockholder").

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<PAGE>

            (b) Exercise  Price.  The  exercise  price per share of Common Stock
purchasable  under a Stock Option shall be  determined  by the  Committee at the
time of grant and may not be less than 100% of the Fair Market Value on the date
of grant (or, if greater,  the par value of a share of Common Stock);  provided,
however,  that (i) the exercise price of an Incentive  Stock Option granted to a
10% Stockholder shall not be less than 110% of the Fair Market Value on the date
of  grant;  and (ii) if the Stock  Option  is  granted  in  connection  with the
recipient's hiring, retention,  reaching an agreement (oral or written) with the
Company with respect to such hiring or  retention,  promotion or similar  event,
the option exercise price may be not less than the Fair Market Value on the date
on which the recipient is hired or retained, reached such agreement with respect
to such hiring or retention,  or is promoted (or similar event), if the grant of
the Stock  Option  occurs not more than 120 days after the date of such  hiring,
retention, agreement, promotion or other event.

            (c) Exercisability.  Stock Options shall be exercisable at such time
or times and subject to such terms and  conditions as shall be determined by the
Committee and as set forth in Section 10, below. If the Committee  provides,  in
its discretion, that any Stock Option is exercisable only in installments, i.e.,
that it vests over time,  the  Committee  may waive  such  installment  exercise
provisions at any time at or after the time of grant in whole or in part,  based
upon such factors as the Committee shall determine.

            (d) Method of Exercise.  Subject to whatever  installment,  exercise
and waiting period provisions are applicable in a particular case, Stock Options
may be  exercised  in whole or in part at any time during the term of the Option
by giving  written  notice of exercise to the Company  specifying  the number of
shares of Common  Stock to be  purchased.  Such notice shall be  accompanied  by
payment in full of the purchase price, which shall be in cash or, if provided in
the Agreement,  either in shares of Common Stock (including Restricted Stock and
other  contingent  awards  under this Plan) or partly in cash and partly in such
Common Stock, or such other means which the Committee  determines are consistent
with the Plan's  purpose  and  applicable  law,  including,  but not limited to,
permitting  payment by  surrender  of a portion of the Stock  Option  that has a
"value" equal to the  difference  between the purchase price of the Common Stock
issuable upon exercise of the Option and the Fair Market Value on the date prior
to exercise,  multiplied by the number of Shares  underlying  the portion of the
Stock  Option  being  surrendered,  all as may be  set  forth  in the  Agreement
representing  such Stock Option.  Cash payments  shall be made by wire transfer,
certified or bank check or personal  check, in each case payable to the order of
the  Company;  provided,  however,  that the  Company  shall not be  required to
deliver  certificates for shares of Common Stock with respect to which an Option
is exercised  until the Company has  confirmed the receipt of good and available
funds in payment of the purchase  price thereof  (except that, in the case of an
exercise  arrangement  approved  by the  Committee  and  described  in the  last
sentence of this paragraph, payment may be made as soon as practicable after the
exercise).  Payments  in the form of  Common  Stock  shall be valued at the Fair
Market Value on the date prior to the date of exercise.  Such payments  shall be
made by delivery of stock  certificates in negotiable form that are effective to
transfer  good and valid  title  thereto  to the  Company,  free of any liens or
encumbrances.  Subject to the terms of the Agreement,  the Committee may, in its

                                       7
<PAGE>

sole  discretion,  at the request of the Holder,  deliver upon the exercise of a
Nonqualified  Stock Option a combination  of shares of Deferred Stock and Common
Stock; provided,  however, that,  notwithstanding the provisions of Section 8 of
the  Plan,  such  Deferred  Stock  shall  be fully  vested  and not  subject  to
forfeiture. A Holder shall have none of the rights of a Stockholder with respect
to the shares  subject to the Option until such shares shall be  transferred  to
the Holder upon the exercise of the Option. The Committee may permit a Holder to
elect  to pay  the  Exercise  Price  upon  the  exercise  of a Stock  Option  by
irrevocably  authorizing  a third  party to sell  shares of  Common  Stock (or a
sufficient portion of the shares) acquired upon exercise of the Stock Option and
remit to the Company a sufficient portion of the sale proceeds to pay the entire
Exercise Price and any tax withholding resulting from such exercise.

            (e) Transferability. Except as may be set forth in the next sentence
of this Section or in the Agreement,  no Stock Option shall be  transferable  by
the Holder  other than by will or by the laws of descent and  distribution,  and
all Stock Options shall be exercisable,  during the Holder's  lifetime,  only by
the Holder (or, to the extent of legal incapacity or incompetency,  the Holder's
guardian or legal representative). Notwithstanding the foregoing, a Holder, with
the approval of the Committee,  may transfer a Stock Option (i) (A) by gift, for
no consideration, or (B) pursuant to a domestic relations order, in either case,
to or for the benefit of the Holder's  "Immediate Family" (as defined below), or
(ii) to an entity in which the  Holder  and/or  members  of  Holder's  Immediate
Family own more than fifty  percent of the voting  interest,  in exchange for an
interest in that entity,  subject to such limits as the  Committee may establish
and the execution of such documents as the Committee may require. In such event,
the transferee  shall remain subject to all the terms and conditions  applicable
to the Stock Option prior to such transfer.  The term  "Immediate  Family" shall
mean any child, stepchild, grandchild, parent, stepparent,  grandparent, spouse,
former spouse, sibling, niece, nephew, mother-in-law, father-in-law, son-in-law,
daughter-in-law,    brother-in-law   or   sister-in-law,    including   adoptive
relationships, any person sharing the Holder's household (other than a tenant or
employee),  a trust  in  which  these  persons  have  more  than  fifty  percent
beneficial  interest,  and a foundation  in which these  persons (or the Holder)
control the management of the assets.

            (f) Termination by Reason of Death. If a Holder's  employment by the
Company or a Subsidiary  terminates by reason of death, any Stock Option held by
such Holder,  unless otherwise  determined by the Committee and set forth in the
Agreement,  shall thereupon automatically terminate,  except that the portion of
such  Stock  Option  that has  vested  on the date of death  may  thereafter  be
exercised  by the legal  representative  of the estate or by the  legatee of the
Holder  under the will of the  Holder,  for a period of one year (or such  other
greater or lesser period as the Committee may specify in the Agreement) from the
date of such  death or until the  expiration  of the  stated  term of such Stock
Option, whichever period is shorter.

            (g) Termination by Reason of Disability. If a Holder's employment by
the Company or any  Subsidiary  terminates  by reason of  Disability,  any Stock
Option held by such Holder, unless otherwise determined by the Committee and set
forth in the Agreement, shall thereupon automatically terminate, except that the
portion of such Stock  Option  that has  vested on the date of  termination  may
thereafter  be  exercised  by the Holder for a period of one year (or such other
greater or lesser period as the Committee may specify in the Agreement) from the
date of such  termination  of employment  or until the  expiration of the stated
term of such Stock Option, whichever period is shorter.

                                       8
<PAGE>

            (h) Other  Termination.  Subject to the  provisions of Section 13.3,
below,  and unless  otherwise  determined  by the Committee and set forth in the
Agreement, if such Holder's employment or retention by, or association with, the
Company  or any  Subsidiary  terminates  for any  reason  other  than  death  or
Disability,  the Stock Option shall thereupon  automatically  terminate,  except
that if the Holder's  employment  is  terminated  by the Company or a Subsidiary
without cause or due to Normal Retirement, then the portion of such Stock Option
that has vested on the date of  termination  of employment  may be exercised for
the lesser of three months after  termination  of  employment  or the balance of
such Stock Option's term.

            (i) Additional Incentive Stock Option Limitation.  In the case of an
Incentive Stock Option, the aggregate Fair Market Value (on the date of grant of
the Option) with respect to which Incentive Stock Options become exercisable for
the first time by a Holder during any calendar year (under all such plans of the
Company and its Parent and Subsidiaries) shall not exceed $100,000.

            (j) Buyout and Settlement Provisions. The Committee may at any time,
in its sole discretion,  offer to repurchase a Stock Option previously  granted,
based  upon such terms and  conditions  as the  Committee  shall  establish  and
communicate to the Holder at the time that such offer is made.

      5.3 Stock Reload Option. If a Holder tenders shares of Common Stock to pay
the exercise price of a Stock Option  ("Underlying  Option")  and/or arranges to
have a portion of the shares  otherwise  issuable upon exercise  withheld to pay
the applicable withholding taxes, then the Holder may receive, at the discretion
of the Committee, a new Stock Reload Option to purchase that number of shares of
Common Stock equal to the number of shares  tendered to pay the  exercise  price
and the  withholding  taxes (but only if such  tendered  shares were held by the
Holder for at least six months).  Stock Reload Options may be any type of option
permitted under the Code and will be granted subject to such terms,  conditions,
restrictions  and limitations as may be determined by the Committee from time to
time.  Such Stock Reload  Option shall have an exercise  price equal to the Fair
Market  Value as of the date of exercise of the  Underlying  Option.  Unless the
Committee  determines  otherwise,   a  Stock  Reload  Option  may  be  exercised
commencing  one  year  after  it is  granted  and  shall  expire  on the date of
expiration of the Underlying Option to which the Reload Option is related.

      Section 6. Stock Appreciation Rights.

      6.1 Grant and Exercise.  The Committee may grant Stock Appreciation Rights
to participants  who have been or are being granted Stock Options under the Plan
as a means of allowing such participants to exercise their Stock Options without
the need to pay the exercise price in cash. In the case of a Nonqualified  Stock
Option, a Stock Appreciation Right may be granted either at or after the time of
the grant of such  Nonqualified  Stock Option. In the case of an Incentive Stock
Option, a Stock  Appreciation Right may be granted only at the time of the grant
of such Incentive Stock Option.

                                       9
<PAGE>

      6.2 Terms and Conditions.  Stock  Appreciation  Rights shall be subject to
the following terms and conditions:

            (a)  Exercisability.  Stock Appreciation Rights shall be exercisable
as shall be determined by the Committee and set forth in the Agreement,  subject
to the  limitations,  if any,  imposed  by the  Code  with  respect  to  related
Incentive Stock Options.

            (b)  Termination.  A Stock  Appreciation  Right shall  terminate and
shall no longer be exercisable  upon the  termination or exercise of the related
Stock Option.

            (c)  Method  of  Exercise.   Stock  Appreciation   Rights  shall  be
exercisable  upon  such  terms  and  conditions  as shall be  determined  by the
Committee  and set forth in the  Agreement and by  surrendering  the  applicable
portion of the related  Stock  Option.  Upon such  exercise and  surrender,  the
Holder  shall be entitled to receive a number of shares of Common Stock equal to
the  SAR  Value  divided  by the  Fair  Market  Value  on  the  date  the  Stock
Appreciation Right is exercised.

            (d) Shares Affected Upon Plan. The granting of a Stock  Appreciation
Right shall not affect the number of shares of Common Stock  available under for
awards under the Plan. The number of shares  available for awards under the Plan
will,  however,  be reduced by the number of shares of Common  Stock  acquirable
upon  exercise  of the  Stock  Option to which  such  Stock  Appreciation  Right
relates.

      Section 7. Restricted Stock.

      7.1 Grant.  Shares of Restricted  Stock may be awarded  either alone or in
addition to other awards granted under the Plan. The Committee  shall  determine
the  eligible  persons  to  whom,  and the time or times  at  which,  grants  of
Restricted Stock will be awarded,  the number of shares to be awarded, the price
(if any) to be paid by the Holder,  the time or times  within  which such awards
may be subject to forfeiture  ("Restriction  Period"),  the vesting schedule and
rights to acceleration thereof and all other terms and conditions of the awards.

      7.2 Terms and Conditions.  Each Restricted Stock award shall be subject to
the following terms and conditions:

            (a) Certificates. Restricted Stock, when issued, will be represented
by a stock  certificate or certificates  registered in the name of the Holder to
whom such  Restricted  Stock  shall have been  awarded.  During the  Restriction
Period,  certificates  representing  the  Restricted  Stock  and any  securities
constituting  Retained  Distributions  (as defined below) shall bear a legend to
the  effect  that  ownership  of  the   Restricted   Stock  (and  such  Retained
Distributions) and the enjoyment of all rights  appurtenant  thereto are subject
to the  restrictions,  terms  and  conditions  provided  in  the  Plan  and  the
Agreement.  Such certificates shall be deposited by the Holder with the Company,
together with stock powers or other instruments of assignment,  each endorsed in
blank,  which will  permit  transfer to the Company of all or any portion of the
Restricted Stock and any securities  constituting  Retained  Distributions  that
shall be forfeited or that shall not become vested in  accordance  with the Plan
and the Agreement.

                                       10
<PAGE>

            (b) Rights of Holder.  Restricted Stock shall constitute  issued and
outstanding shares of Common Stock for all corporate  purposes.  The Holder will
have the right to vote such Restricted  Stock, to receive and retain all regular
cash dividends and other cash equivalent  distributions  as the Board may in its
sole discretion  designate,  pay or distribute on such  Restricted  Stock and to
exercise all other  rights,  powers and  privileges  of a holder of Common Stock
with respect to such Restricted  Stock,  with the exceptions that (i) the Holder
will not be  entitled  to  delivery  of the stock  certificate  or  certificates
representing  such  Restricted  Stock until the  Restriction  Period  shall have
expired and unless all other  vesting  requirements  with respect  thereto shall
have  been  fulfilled;  (ii)  the  Company  will  retain  custody  of the  stock
certificate  or  certificates  representing  the  Restricted  Stock  during  the
Restriction  Period;  (iii) other than  regular  cash  dividends  and other cash
equivalent  distributions as the Board may in its sole discretion designate, pay
or distribute,  the Company will retain custody of all distributions  ("Retained
Distributions")  made or declared with respect to the Restricted Stock (and such
Retained  Distributions  will be  subject  to the same  restrictions,  terms and
conditions as are applicable to the Restricted  Stock) until such time, if ever,
as the Restricted Stock with respect to which such Retained  Distributions shall
have been made,  paid or declared  shall have become  vested and with respect to
which the  Restriction  Period shall have  expired;  (iv) a breach of any of the
restrictions,  terms or  conditions  contained in this Plan or the  Agreement or
otherwise  established by the Committee with respect to any Restricted  Stock or
Retained  Distributions will cause a forfeiture of such Restricted Stock and any
Retained Distributions with respect thereto.

            (c) Vesting;  Forfeiture.  Upon the  expiration  of the  Restriction
Period with respect to each award of Restricted  Stock and the  satisfaction  of
any other applicable restrictions,  terms and conditions (i) all or part of such
Restricted  Stock  shall  become  vested  in  accordance  with the  terms of the
Agreement,  subject to Section 10,  below,  and (ii) any Retained  Distributions
with respect to such Restricted Stock shall become vested to the extent that the
Restricted  Stock related  thereto shall have become vested,  subject to Section
10, below. Any such Restricted Stock and Retained Distributions that do not vest
shall be forfeited to the Company and the Holder shall not  thereafter  have any
rights with respect to such  Restricted  Stock and Retained  Distributions  that
shall have been so forfeited.

      Section 8. Deferred Stock.

      8.1 Grant.  Shares of  Deferred  Stock may be awarded  either  alone or in
addition to other awards granted under the Plan. The Committee  shall  determine
the  eligible  persons to whom and the time or times at which grants of Deferred
Stock will be awarded,  the number of shares of Deferred  Stock to be awarded to
any person, the duration of the period ("Deferral Period") during which, and the
conditions  under  which,  receipt of the shares will be  deferred,  and all the
other terms and conditions of the awards.

      8.2 Terms and  Conditions.  Each Deferred  Stock award shall be subject to
the following terms and conditions:

                                       11
<PAGE>

            (a)  Certificates.  At the expiration of the Deferral Period (or the
Additional  Deferral  Period  referred  to  in  Section  8.2  (d)  below,  where
applicable),  share certificates shall be issued and delivered to the Holder, or
his legal representative, representing the number equal to the shares covered by
the Deferred Stock award.

            (b) Rights of Holder.  A person  entitled to receive  Deferred Stock
shall not have any rights of a  Stockholder  by virtue of such  award  until the
expiration of the  applicable  Deferral  Period and the issuance and delivery of
the  certificates  representing  such Common  Stock.  The shares of Common Stock
issuable upon expiration of the Deferral Period shall not be deemed  outstanding
by the Company until the expiration of such Deferral Period and the issuance and
delivery of such Common Stock to the Holder.

            (c) Vesting;  Forfeiture. Upon the expiration of the Deferral Period
with respect to each award of Deferred Stock and the  satisfaction  of any other
applicable restrictions, terms and conditions all or part of such Deferred Stock
shall become vested in accordance  with the terms of the  Agreement,  subject to
Section 10, below. Any such Deferred Stock that does not vest shall be forfeited
to the Company and the Holder shall not thereafter  have any rights with respect
to such Deferred Stock.

            (d)  Additional  Deferral  Period.  A Holder may request to, and the
Committee may at any time,  defer the receipt of an award (or an  installment of
an  award)  for an  additional  specified  period  or  until a  specified  event
("Additional  Deferral  Period").  Subject  to  any  exceptions  adopted  by the
Committee,  such  request  must  generally  be made at least  one year  prior to
expiration  of the  Deferral  Period  for such  Deferred  Stock  award  (or such
installment).

      Section 9. Other Stock-Based Awards.

      Other  Stock-Based  Awards may be awarded,  subject to  limitations  under
applicable  law, that are  denominated or payable in, valued in whole or in part
by reference to, or otherwise based on or related to, shares of Common Stock, as
deemed  by the  Committee  to be  consistent  with  the  purposes  of the  Plan,
including,  without limitation,  purchase rights, shares of Common Stock awarded
which  are  not  subject  to any  restrictions  or  conditions,  convertible  or
exchangeable debentures, or other rights convertible into shares of Common Stock
and awards valued by reference to the value of securities of or the  performance
of specified Subsidiaries.  Other Stock-Based Awards may be awarded either alone
or in  addition  to or in tandem  with any other  awards  under this Plan or any
other plan of the Company. Each other Stock-Based Award shall be subject to such
terms and conditions as may be determined by the Committee.

      Section 10. [Intentionally Omitted]

      Section 11. Amendment and Termination.

      The Board may at any time, and from time to time, amend alter,  suspend or
discontinue  any of the  provisions of the Plan,  but no amendment,  alteration,
suspension  or  discontinuance  shall be made that would  impair the rights of a
Holder  under any  Agreement  theretofore  entered into  hereunder,  without the
Holder's consent, except as set forth in this Plan.

                                       12
<PAGE>

      Section 12. Term of Plan.

      12.1  Effective  Date.  The Plan shall be  effective as of July ___ , 2005
("Effective Date"),  provided,  however, that if the Plan is not approved by the
Company's  stockholders  within one year after the Effective Date, any Incentive
Stock Options awarded under the Plan prior to the one year anniversary  shall no
longer be deemed  Incentive Stock Options,  but shall  otherwise  remain in full
force and effect.

      12.2 Termination  Date.  Unless  terminated by the Board,  this Plan shall
continue to remain effective until such time as no further awards may be granted
and all awards granted under the Plan are no longer outstanding. Notwithstanding
the foregoing, grants of Incentive Stock Options may be made only during the ten
year period following the Effective Date.

      Section 13. General Provisions.

      13.1  Written  Agreements.  Each  award  granted  under the Plan  shall be
confirmed  by, and shall be subject to the terms of, the  Agreement  executed by
the Company and the Holder,  or such other  document as may be determined by the
Committee.  The  Committee  may  terminate  any award made under the Plan if the
Agreement relating thereto is not executed and returned to the Company within 10
days  after  the  Agreement  has been  delivered  to the  Holder  for his or her
execution.

      13.2  Unfunded  Status of Plan.  The Plan is  intended  to  constitute  an
"unfunded"  plan for  incentive and deferred  compensation.  With respect to any
payments not yet made to a Holder by the Company, nothing contained herein shall
give any such  Holder  any  rights  that are  greater  than  those of a  general
creditor of the Company.

      13.3 Employees.

            (a)  Termination  for  Cause.  The  Committee  may,  if  a  Holder's
employment  with the Company or a Subsidiary is terminated for cause,  annul any
award  granted  under  this  Plan to such  employee  and,  in  such  event,  the
Committee,  in its sole  discretion,  may  require  such Holder to return to the
Company the  economic  value of any Shares that was realized or obtained by such
Holder at any time during the period  beginning  on that date that is six months
prior to the date such Holder's  employment  with the Company is terminated.  In
such event,  Holder agrees to remit to the Company,  in cash, an amount equal to
the  difference  between  the Fair  Market  Value of the  Shares  on the date of
termination  (or the sales  price of such  Shares if the Shares were sold during
such six month  period)  and the  price the  Holder  paid the  Company  for such
Shares.

            (b) No Right of Employment.  Nothing contained in the Plan or in any
award  hereunder shall be deemed to confer upon any Holder who is an employee of
the Company or any Subsidiary any right to continued employment with the Company
or any  Subsidiary,  nor  shall it  interfere  in any way with the  right of the
Company or any  Subsidiary to terminate  the  employment of any Holder who is an
employee at any time.

                                       13
<PAGE>

      13.4 Investment Representations; Company Policy. The Committee may require
each person acquiring shares of Common Stock pursuant to a Stock Option or other
award under the Plan to  represent to and agree with the Company in writing that
the Holder is acquiring the shares for investment without a view to distribution
thereof. Each person acquiring shares of Common Stock pursuant to a Stock Option
or other award under the Plan shall be required to abide by all  policies of the
Company in effect at the time of such acquisition and thereafter with respect to
the ownership and trading of the Company's securities.

      13.5  Additional  Incentive  Arrangements.  Nothing  contained in the Plan
shall  prevent  the Board  from  adopting  such  other or  additional  incentive
arrangements  as it may deem  desirable,  including,  but not  limited  to,  the
granting of Stock  Options and the awarding of Common  Stock and cash  otherwise
than under the Plan; and such arrangements may be either generally applicable or
applicable only in specific cases.

      13.6 Withholding Taxes. Not later than the date as of which an amount must
first be  included  in the gross  income of the  Holder for  Federal  income tax
purposes  with  respect to any Stock  Option or other award under the Plan,  the
Holder  shall  pay to the  Company,  or make  arrangements  satisfactory  to the
Committee  regarding  the payment of, any Federal,  state and local taxes of any
kind  required  by law to be withheld or paid with  respect to such  amount.  If
permitted  by the  Committee,  tax  withholding  or payment  obligations  may be
settled with Common Stock, including Common Stock that is part of the award that
gives rise to the withholding requirement.  The obligations of the Company under
the Plan shall be conditioned  upon such payment or arrangements and the Company
or the Holder's  employer (if not the Company) shall, to the extent permitted by
law,  have the right to  deduct  any such  taxes  from any  payment  of any kind
otherwise due to the Holder from the Company or any Subsidiary.

      13.7  Governing  Law.  The Plan and all  awards  made  and  actions  taken
thereunder shall be governed by and construed in accordance with the laws of the
State of New York  (without  regard  to  choice  of law  provisions);  provided,
however,  that all  matters  relating  to or  involving  corporate  law shall be
governed by the laws of the State of Nevada.

      13.8 Other  Benefit  Plans.  Any award granted under the Plan shall not be
deemed compensation for purposes of computing benefits under any retirement plan
of the Company or any  Subsidiary  and shall not affect any  benefits  under any
other benefit plan now or subsequently in effect under which the availability or
amount of benefits is related to the level of compensation  (unless  required by
specific reference in any such other plan to awards under this Plan).

      13.9  Non-Transferability.  Except as otherwise  expressly provided in the
Plan or the  Agreement,  no right or  benefit  under the Plan may be  alienated,
sold, assigned, hypothecated,  pledged, exchanged, transferred,  encumbranced or
charged,  and any  attempt  to  alienate,  sell,  assign,  hypothecate,  pledge,
exchange, transfer, encumber or charge the same shall be void.

      13.10  Applicable Laws. The obligations of the Company with respect to all
Stock  Options and awards under the Plan shall be subject to (i) all  applicable
laws, rules and regulations and such approvals by any  governmental  agencies as
may be required,  including, without limitation, the Securities Act of 1933 (the
"Securities  Act"),  as  amended,  and (ii) the  rules  and  regulations  of any
securities exchange on which the Common Stock may be listed.

                                       14
<PAGE>

      13.11  Conflicts.  If any of the  terms  or  provisions  of the Plan or an
Agreement  conflict with the  requirements of Section 422 of the Code, then such
terms or provisions  shall be deemed  inoperative to the extent they so conflict
with such  requirements.  Additionally,  if this Plan or any Agreement  does not
contain any  provision  required to be included  herein under Section 422 of the
Code, such provision shall be deemed to be incorporated  herein and therein with
the same force and effect as if such provision had been set out at length herein
and therein.  If any of the terms or provisions  of any Agreement  conflict with
any terms or  provisions  of the Plan,  then such terms or  provisions  shall be
deemed  inoperative to the extent they so conflict with the  requirements of the
Plan. Additionally,  if any Agreement does not contain any provision required to
be  included  therein  under  the  Plan,  such  provision  shall be deemed to be
incorporated  therein  with the same force and effect as if such  provision  had
been set out at length therein.

      13.12  Non-Registered  Stock. The shares of Common Stock to be distributed
under this Plan have not been, as of the Effective  Date,  registered  under the
Securities  Act  of  1933,  as  amended,  or any  applicable  state  or  foreign
securities  laws and the Company has no obligation to any Holder to register the
Common Stock or to assist the Holder in obtaining an exemption  from the various
registration requirements,  or to list the Common Stock on a national securities
exchange or any other trading or quotation system, including the Nasdaq National
Market and Nasdaq SmallCap Market.

                                       15
c

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