Document:

EXHIBIT 10.10

SECTION C - DESCRIPTIONS AND SPECIFICATIONS

CLAUSES INCORPORATED BY FULL TEXT

                              NOTICE TO CONTRACTORS

THE PURPOSE OF THIS NOTICE IS TO BRING MATTERS TO YOUR ATTENTION WHICH CAN
AFFECT PAYMENT OP YOUR INVOICES.

CCR ANNUAL RENEWAL

YOU MUST CONFIRM YOUR REGISTRATION IN THE CENTRAL CONTRACTOR REGISTRATION (CCR)
DATABASE OR THE DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) MAY NOT PROCESS
YOUR INVOICE. YOU MAY OBTAIN MORE INFORMATION ON THIS ANNUAL RENEWAL
CONFIRMATION PROCESS BY CALLING 1-888-227-2423 OR VIA THE INTERNET AT
http://www.ccr.gov/

EFTS

ELECTRONIC FUNDS TRANSFER (EFT) PAYMENTS ARE BASED ON THE EFT INFORMATION
CONTAINED IN THE CCR DATABASE.. IT IS CRITICAL THAT YOU ENSURE THAT YOUR EFT
INFORMATION IN THE CCR DATABASE REMAINS CURRENT AND CORRECT.

INVOICES

INVOICES MUST BE PREPARED AS PRESCRIBED BY THIS CONTRACT/ORDER OR THEY MAY BE
REJECTED BY THE PAYING OFFICE. THIS CONTRACT/ORDER INCORPORATES ONE OR MORE
OFFER PERIOD THE FOLLOWING CLAUSES REGARDING PREPARATION AND SUBMISSION OF
INVOICES:

         FAR 52.212-4
         FAR 52.213-2
         FAR 52.232-25

PLEASE INSURE THAT INVOICES ARE PREPARED AND SUBMITTED IN ACCORDANCE WITH THESE
CLAUSES AND THE FOLLOWING ADDITIONAL INFORMATION:

         INVOICE PREPARATION- PLEASE ENSURE THAT YOUR INVOICE CLEARLY REFLECTS:
         -------------------
         (1)      INVOICE NUMBER
         (2)      DATE OF INVOICE
         (3)      COMPANY NAME AND REMIT TO ADDRESS (COMPANY NAME ON THE

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                  INVOICE MUST MATCH THE COMPANY NAME ON THE CONTRACT/ORDER)
         (4)      CONTRACT/ORDER NUMBER, AND
         (5)      INVOICE AMOUNT.

         INVOICE SUBMISSION- SUBMIT THE ORIGINAL INVOICE (SHOULD BE CLEARLY
         MARKED OR STAMPED "ORIGINAL INVOICE") TO THE TECHNICAL POINT OF
         CONTACT (COR). INVOICES (DD 250) MAY BE SUBMITTED BY REGULAR MAIL OR
         EMAIL. IN ADDITION, SUBMIT ONE COPY OF EACH INVOICE TO THE CONTRACT
         SPECIALIST. NAMES, ADDRESSES, AND EMAIL ADDRESSES CAN BE FOUND IN
         SECTION G-3 OF THIS CONTRACT.

         THE COR WILL SIGN AND FAX BACK TO YOU A COPY OF THE INVOICE (DD 250).
         YOU, THE CONTRACTOR, ARE RESPONSIBLE FOR FORWARDING THIS SIGNED INVOICE
         TO DFAS FOR PAYMENT, WITH A COPY GOING TO THE ACO. DFAS INFORMATION IS
         LOCATED IN BLOCK 12 AND ACO INFORMATION IS LOCATED IN BLOCK 6 OP THE SF
         26.

REGISTER FOR INVOICE STATUS

YOU CAN REGISTER AT THE FOLLOWING WEB SITE TO MONITOR THE STATUS OF YOUR
INVOICES. THIS IS THE VENDOR PAY INQUIRY SYSTEM-MOCAS USER REGISTRATION.
http://vendorpay.dfas.mil/newuser

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<PAGE>

SECTION C DESCRIPTIONS AND SPECIFICATIONS

CLAUSES INCORPORATED BY FULL TEXT

C-1    SCOPE OF WORK

The Contractor shall perform the work specified in the Statement of Work (SOW)
or other Attachments and Exhibits in Section J of this contract, and shall
provide any material, equipment, and facilities incidental to performance.

C-2   REPORTS AND OTHER DELIVERABLES

      a.   The Contractor Shall submit all reports and other deliverables in
           accordance with the delivery schedule forth in Section F, and the
           attached Contract Data Requirements Lists, DD 1423-1.

      b.   Reports delivered by the Contractor in the performance of the
           contract shall be considered "Technical Data," as defined in DFARS
           252.227-7018, "Rights In Noncommercial Technical Data and Computer
           Software -- Small Business Innovation Research (SBIR) Program."

      c.   Bulky reports shall be mailed by other than first-class mail unless
           the urgency of submission requires use of first-class mail. In this
           situation, one copy shall be mailed first-class and the remaining
           copies forwarded by less than first-class.

      d.   The following information shall be provided with all reports.
           However, if the report incorporates a MDA logo or letterhead, this
           information will be provided on a severable cover sheet and not on
           the same sheet of paper as the MDA logo or letterhead.

<PAGE>

           CONTRACT NUMBER                                  NAME OF CONTRACTOR

           CONTRACT EXPIRATION DATE AND TOTAL DOLLAR        CONTRACTOR'S PROJECT
           VALUE NUMBER                                     DIRECTOR AND PHONE

           SHORT TITLE OF CONTRACT WORK                      GOVERNMENT SPONSOR

       e.  All reports generated under this contract will contain the following
           disclaimer statement on the cover page:

"The views, opinions, and findings contained in this report are those of the
author(s) and should not be construed as an official Department of Defense
position, policy, or decision, unless so designated by other official
documentation."

       f.  Except as provided by the Contract Data Requirements Lists, DD Form
           1423-1, Exhibit A, the distribution of any contract report in any
           stage of development or completion is prohibited without the approval
           of Contracting Officer.

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<PAGE>

SECTION D PACKAGING AND MARKING

D-1      PACKAGING AND MARKING OF TECHNICAL DATA

Technical data items shall be preserved, packaged, packed and marked in
accordance with the best commercial practices to meet the packaging requirements
of the carrier and insure safe delivery at destination.

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<PAGE>

SECTION E INSPECTION AND ACCEPTANCE

E-1      FAR 52.252-2 CLAUSES INCORPORATED BY REFERENCE (FEB 1998)

This contract incorporates on or more clauses by reference, with the same force
and effect as if they were given in full text. Upon request, the Contracting
officer will make their full text available. Also, the full text of a clause may
be accessed electronically at this address: http://farsite.hill.af.mil/.

         a.       FEDERAL ACQUISITION REGULATION (48 CPA CHAPTER 1)

<TABLE>
<CAPTION>
                  CLAUSE NO.                 TITLE                                       DATE
                  ----------                 -----                                       ----
<S>               <C>                        <C>                                         <C>
                  52.246-9                   Inspection of Research and                  APR 1984
                                             (Short Form)
                  52.246-15                  Certificate of Conformance                  APR 1984

         b.       DEPARTMENT OF DEFENSE FEDERAL ACQUISITION REGULATION SUPPLEMENT (48 CFR CHAPTER 2)

                  CLAUSE NO.                 TITLE                                       DATE
                  ----------                 -----                                       ----
                  252.246-7000               Material Inspection and Receiving Report    MAR 2003
</TABLE>

E-2      INSPECTION AND ACCEPTANCE

Final inspection and acceptance of the work called for herein, shall be by the
Contacting Officer's Representative (COR) at:

         Missile Defense Agency (MDA)
         ATTN: Dr. Meimei Tidrow (MDA/AS)
         7100 Defense Pentagon
         Washington, DC 20301-7100

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<PAGE>

SECTION F DELIVERIES OR PERFORMANCE

F-1      FAR 52.252-2 CLAUSES INCORPORATED BY REFERENCE (FEB 1998)

This contact Incorporates one or mote clauses by reference, with the same force
and effect as if they were given in full text. Upon request, the Contracting
Officer will make their full text available. Also, the full text of a clause may
be accessed electronically at this address: http:farsite.hill.af.mil/.

FEDERAL ACQUISITION REGULATION (48 CM CHAPTER 1)

     CLAUSE NO.                 TITLE                           DATE
     ----------                 -----                           ----
     52.242-15                  Stop Work Order                 AUG 1989
     52.247-34                  F.O.B. Destination              NOV 1991

F-2      DELIVERY SCHEDULE/PERIOD OF PERFORMANCE

The Contractor shall accomplish the work required by CLINs 0001,0002, and 0003
for the SOW for a period of six (6) month after the effective date of the
contract. CLIN 0004 shall be delivered In accordance with the Contract Data
Requirements Lists (CDRLs), DD Form 1423-1, Exhibit A.

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<PAGE>

SECTION G CONTRACT ADMINISTRATION DATA

G-1      CONTRACT ADMINISTRATION

Administration of this contract will be performed by the cognizant office
indicated on the cover page of the award document. No changes deviations, or
waivers shall be effective without a modification of the contract executed by
the Contracting Officer or his duty authorized representative authorizing such
changes, deviations, or waivers.

G-2      IDENTIFICATION OF CORRESPONDENCE

All correspondence and data submitted by the Contractor under this contract
shall reference the contract number.

G-3      PATENT INFORMATION

Patent information in accordance with FAR 52.227-11, "Patent Rights - Retention
by the Contractor (Short Form)," shall be forwarded through the Procuring
Contracting Officer to:

                           Office of the Secretary of Defense
                           Missile Defense Agency
                           7100 Defense Pentagon, MDA/GC
                           Washington, DC 20301-7100

G-4      ACCOUNTING AND APPROPRIATION DATA

CLINs 0001,0002,0003 and 0004
ACRN:                 AA
ACCT CLASS:           9730400.2520 0605502C 2525. 012123 BMDO0135685798
AMOUNT:               $69,800
TOTAL ACRN:           $69,800

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<PAGE>

SECTION H SPECIAL CONTRACT REQUIREMENTS

H-1  INCORPORATION OF REPRESENTATIONS AND CERTIFICATIONS BY REFERENCE

     All Representations and certifications and other written statements made by
the contractor in response to MDA REPRESENTATIONS, CERTIFICATIONS, AND OTHER
STATEMENTS OF OFFERORS of the solicitation or at the request of the Contracting
Officer, incident to the award of the contract or modification of this contract,
are hereby Incorporated by reference with the same full force and effect as if
they were given in full text.

H-2  INSURANCE

     The Contractor shall maintain the types of insurance and coverage listed
below:
<TABLE>
<CAPTION>

        TYPES OF INSURANCE                                                  MINIMUM AMOUNT

<S>                                                                         <C>
        Workmen's compensation and all occupational disease                 As required by State law
        Employer's Liability including all Occupational disease when        $100,000 per accident
        not Covered by Workmen's Compensation above
        General Liability (Comprehensive) Bodily Injury per occurrence      $500,000
        Automobile liability (Comprehensive) (for Company Owned Vehicles)
        Bodily Injury per person                                            $200,000
        Bodily Injury per accident                                          $500,000
        Property Damage per accident                                        $ 20,000
</TABLE>

H-3     PUBLIC RELEASE OF INFORMATION

        a. The policies and procedures outlined herein apply to Information
           submitted by the Contractor and his subcontractors for approval for
           public release. Prior to public release, all Information shall be
           cleared as shown in the "National Industrial Security Program
           Operating Manual" (DoD 5220.22-M).
        b. All public information materials prepared by the Contractor shall be
           submitted to the MDA (see paragraph e, below) for clearance prior to
           release. These materials include, but are not limited to, technical
           papers, and responses to news queries which relate to a Contractor's
           work under this contract.
        c. However, once information has been cleared for public release, it
           does nut have to be cleared again for later use. The information
           shall be used in its originally cleared context
        d. The MDA Director for External Affairs is responsible for processing
           Contactor-originated material for public release.
        e. All material to be cleared shall be sent to:

                           Office of the Secretary of Defense
                           Missile Defense Agency

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<PAGE>

                           7100 Defense Pentagon, MDA/EA
                           Washington, DC  20301

           Subcontractor proposed public releases shall be submitted for
           approval through the prime Contractor. If the COR does not work
           directly for the Missile Defense Agency (COR has another address that
           MDA) (1) Contractor shall request a copy of MDA form "Clearance
           Request For Public Release of Information" (pdf format) frau the MOA
           contracting office awarding this SBIR contract; (2) Contractor shall
           complete Blocks 1,2,3 and 6 of the pdf form and email It with
           materials to be cleared to the COR; (3) At the sole discretion of the
           COB, he or she may affirm that they "...have reviewed the materials
           to be cleared and as a government employee with the expertise in this
           area that the material Is technically accurate, contains no
           information prohibited by technology transfer regulations and
           accurately states Department of Defense policy", (4) COR will the
           email package with confirmation statement on the MDA contracting
           office, which will route package for MDA form Block 7 certification
           signature and submittal to MDA/EA.)
        f  The Contractor shall submit the material proposed for public release
           to the above addressee by a letter of transmittal which states: (1)
           to whom the material is to be released; (2) the desired date for
           public release; (3) that the material has been reviewed and approved
           by officials of the Contractor, or the subcontractor, for public
           release (4) the contract number and the applicable COR.
        g. Two (2) copies of each item, including written material, photographs,
           drawings, "dummy layouts" and the like shall be submitted at least
           six (6) weeks in advance o(the proposed release dale.
        h. The items submitted must be complete. Photographs shall have
           captions.
        i. Abbreviated materials or abstracts may be submitted if the intent Is
           to determine the feasibility of going further in preparing a complete
           paper for clearance. However, final approval for release or
           disclosure of the material cannot be given on the basis of abstracts.
        j. Outline or rough drafts will not be cleared.
        k. Materials submitted to MDA for release purposes shall be void of all
           Contractor logos or other attributions to the Contractor.

H-4  KEY PERSONNEL

     Key personnel (e.g., Principal Investigator, Principal Engineer, or
equivalent) must be employed with the firm at the time of award and shall be
maintained, to the maximum extent possible, throughout this program. The
Principal Investigator must spend more than one-half of his/bar time with the
firm. Should changes be necessary, the contractor shall notify the Government in
writing of the proposed substitutes and their qualifications. Implementation of
the changes shall be subject to Government approval.

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<PAGE>

H-5  RESEARCH AND ANALYTICAL WORK

     The contractor shall perform at least two-thirds of the research and/or
analytical work under this contract unless approved in advance, in writing by
the Contracting Officer.

H-6  PLACE OF PERFORMANCE

     The research or research and development work under this contract shall be
performed in the United States "United Slates" means the fifty states, the
Territories and possessions of the United States, the Commonwealth of Puerto
Rico, the Commonwealth of the Northern Mariana Islands, the Trust Territory of
the Pacific Islands, and the District of Columbia.

H-7  ENABLING CLAUSE FOR BMD INTERFACE SUPPORT

     a.    It is anticipated that, during the performance of this contact, the
           Contractor will be required to support Technical
           Interface/Integration Meetings (TIMS) with other MDA Contractors and
           other Government agencies. Appropriate organizational conflicts of
           interest clauses will be negotiated as needed to protect the rights
           of the Contractor and the Government.
     b.    Interface support deals with activities associated with the
           integration of the requirements of this contract Into ballistic
           missile defense system plans and the support of key MDA program
           reviews.
     c.    The Contractor agrees to cooperate with MDA Contractors by providing
           access to technical matters, provided, however, the Contractor will
           not be required to provide proprietary information to non-Government
           entities or personnel in the absence of a non-disclosure agreement
           between the Contractor and such entities.
     d.    The Contractor farther agrees to include a clause in each subcontract
           requiring compliance with the response and access provisions of
           paragraph c. above, subject to coordination with the Contractor. This
           agreement does not relieve the Contractor of its responsibility to
           manage its subcontracts effectively, nor is it intended to establish
           privity of contract between the Government and such subcontractors.
     e.    Personnel from MDA Contractor, or other Government agencies or
           Contractors arc not authorized to direct the Contractor in any
           manner. The Contractor agrees to accept technical direction as
           follows: Whenever it becomes necessary to modify the contract and
           redirect the sort, a change order signed by the Contracting Officer,
           or a supplemental agreement signed by both the Contracting Officer
           and the Contractor, will be issued
     f.    This clause shall not prejudice the Contractor or its subcontractors
           from negotiating separate organizational conflict of interest
           agreements with MDA Contractors; however, these agreements shall not
           restrict any of the Government's rights established pursuant to this
           clause.

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<PAGE>

H-8  MDA VISIT AUTHORIZATION PROCEDURES

     a.    The Contractor shall submit all required visit clearances in
           accordance with NISPOM regulations and will forward all visit
           requests, identify the contract number, to:

                           Office of the Secretary of Defense
                           Missile Defense Agency
                           7100 Defense Pentagon
                           Washington, DC 20301-7100

     b.    The Contracting Officer's Representative Is authorized to approve,
           visit requests for the Contacting Officer.

H-9  CONTROL OF ACCESS TO MDA SPACES AND INFORMATION SYSTEMS

     a.    To maintain the security of the MDA spaces and information systems,
           the Contractor shall notify the COR in writing whenever a prime or
           subcontractor employee included on the current Visit Authorization
           Request/Letter discontinues support so this contract. This
           requirement shall apply to both. Contractor and employee initiated
           termination of services and to temporary suspension of services
           longer than four weeks.
     b.    Upon notification, the COR will ensure that the Technical Area
           Security Officer (TASO)/Office Security Manager (OSM) takes timely
           action to:

              (1)  remove the employee from the current Visit Authorization
                   Request/Letter
              (2)  cancel the MDA badge, keycard, and Pentagon Pass issued
                   pursuant to the Visit Authorization Request Letter; and
              (3)  terminate the MDA LAN account/access privileges.

     c.    The Contractor shall identify the reason for and date of termination
           or expected period of suspension and submit the notification to the
           COR within five working days prior to service discontinuation. For
           unplanned termination or suspension of services exceeding four weeks,
           notification shall be made within one working day after
           termination/suspension action.

H-10   ACQUISITION OP FACULTIES

The Contractor agrees to provide all necessary facilities (as defined under FAR
45.301 and farther defined under PAP. 45.101 definitions of Plan Equipment and
Real Property) for the performance of this contract. The term facilities
includes all general-purpose office equipment and automated data/information
processing equipment and software. Accordingly, the Contractor shall not
purchase or Lease facilities for the account of the Government without the
express permission of the Contracting Officer. In no case shall the coat to the
Government for leased facilities, acquired under this contract, exceed the
constructive cost of ownership. Additionally, acquisition or lease of

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<PAGE>

facilities, if approved by the Contracting officer, shall be provided at cost,
applicable burden, applied, exclusive of prime Contractor fee/profit of other
profit centers of business unites of the prime Contractor.

H-11     (IF APPLICABLE) RENT-FREE USE OF GOVERNMENT PROPERTY

The Contractor may moon a rent-free, noninterference basis, as necessary for the
performance of this contract, the Government property accountable under
contract(s)______. The Contractor is responsible for scheduling the use of all
property covered by the above referenced contract(s) and the Government shall
not be responsible for conflicts, delays, or disruptions to any work performed
by the Contractor due to use of any or all such property under this contract or
any other contracts under which use of such property is authorized.

H-12     (IF APPLICABLE) GOVERNMENT-FURNISHED PROPERTY

The Government will furnish to the Contractor for use in the performance of the
contract on a rent-free basis the Government-owned property listed in an
attachment to this contract, subject to the provisions of the Government
Property Clause of the Contract Clauses.

                                       16
<PAGE>

SECTION CONTRACT CLAUSES

I-1      PAR 52.252-2 CLAUSES INCORPORATED BY REFERENCE (FEB 1998)

This contract incorporates one or more clauses by reference, with the same force
and effect as if they were given in full text. Upon request, the Contracting
Officer will make their full text available. Also, the full text of a clause may
be accessed electronically at this address: http://farsite.hill.af.mil/.

<TABLE>
<CAPTION>

<S>                    <C>                                                                        <C>
52.202-1               Definitions                                                                DEC 2001
52.203-3               Gratuities                                                                 APR 1984
52.204-2               Security Requirements                                                      AUG 1996
52.204-4               Printing/Copying Double-Sided on Recycled Paper                            AUG 2000
52.209-6               Protecting the Government's Interest When Subcontracting With              JUL 1995
                       Contractors Debarred, Suspended, or Proposed for Debarment
52.211-15              Defense Priority and Allocation Requirement                                SEP 1990
52.215-8               Order of Precedence-Uniform Contract Format                                OCT 1997
52.222.3               Convict Labor                                                              AUG 1996
52.222-21              Prohibition Of Segregated Facilities                                       FEB 1999
52.222-26              Equal Opportunity                                                          APR 2002
52.222-35              Equal Opportunity For Disabled Veterans, Veterans of the Vietnam Era and   DEC 2001
                       Other Eligible Veterans
52.222-36              Affirmative Action For Workers With Disabilities                           JUN 1998
52.222-37              Employment Reports On Special Disabled Veterans, Veterans OF The Vietnam   DEC 2001
                       Era and Other Eligible Veterans
52.225-13              Restrictions on Certain Foreign Purchases                                  JUL 2000
52.227-1 Alt I         Authorization and Consent - Alternate I                                    JUL 1995
52.227-II              Patent Rights - Retention by the Contractor (Short Form)                   JUN 1997
52.227-20              Rights in Data - Small Business Innovative Research Program                MAR 1994
52.232-2               Payments Under Fixed-Price Research and Development Contracts              APR 1984
52.232-9               Limitation On Withholding Of Payments                                      APR 1984
52.232-23 Alt I        Assignment of Claims (Jan 1986) - Alternate I                              APR 1984
52.232-25              Prompt Payment                                                             FEB 2002
52.232-33              Payment by Electronic Funds Transfer-Central Contractor Registration       MAY 1999
52.233-1               Disputes                                                                   JUL 2002
52.233-3               Project After Award                                                        AUG 1996
52.244-6               Subcontracts for Commercial Items and Commercial Components                APR 2003
52.245-1               Property Records                                                           APR 1984
52.245-18              Special Test Equipment                                                     FEB 1993
52.245-1               Termination For Convenience Of The Government (Fixed Price) (Short Form)   APR 1984
52.253-1               Computer Generated Forms                                                   JAN 1991
252.201-7000           Contracting Officer's Representative                                       DEC 1991
252.204-7000           Disclosure of Information                                                  DEC 1991
252.204-7003           Control Of Government Personnel Work Product                               APR 1992

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<PAGE>

252.204-7004           Required Central Contractor Registration                                   NOV 2001
252.204-7005           Oral Attestation of Security Responsibilities                              NOV 2001
252.223-7004           Drug-Free Work Force                                                       SEP 1988
252.225-7012           Preference for Certain Domestic Commodities                                APR 2002
252.225-7031           Secondary Arab Boycott of Israel                                           JUN 1992
252.227-7016           Rights in Bid or Proposal Information                                      JUN 1995
252.227-7017           Identification and Assertion of Use, Release, or Disclosure Restrictions   JUN 1995
252.227-7018           Rights in Non-Commercial Technical Data and Computer Software - Small      JUN 1995
                       Business Innovative Research Program
252.227-7019           Validation of Asserted Restrictions--Computer Software                     JUN 1995
252.227-7025           Limitations on the Use or Disclosure of Government Furnished Information   JUN 1995
                       Marked With Restrictive Legends
252.227-7028           Technical Data or Computer Software previously Delivered to the            JUN 1995
                       Government
252.227-7030           Technical Data - Withholding of Payment                                    MAR 2000
252.227-7034           Patents-Subcontracts                                                       APR 1984
252.227-7036           Declaration of Technical Data Conformity                                   JAN 1997
252.227-7037           Validation of Restrictive Markings on Technical Data                       SEP 1999
252.227-7039           Patents-Reporting of Subject Inventions                                    APR 1990
252.232-7003           Electronic Submission of Payment Requests                                  MAR 2003
252.235-7010           Acknowledgment of Support and Disclaimer                                   MAY 1995
252.235-7011           Final Scientific or Technical Report                                       SEP 1999
252.242-7000           Postsward Conference                                                       DEC 1991
252.243-7001           Pricing of Contract Modifications                                          DEC 1991
252.247-7023           Transportation of Supplies by Sea                                          MAY 2002
252.249-7002           Notification of Proposed program Termination or Reduction                  DEC 1996

</TABLE>

CLAUSES INCORPORATED BY FULL TEXT

I-2 FAR 52,252-6 AUTHORIZED DEVIATIONS IN CLAUSES (APR 1984)

(a) The use in this solicitation or contact of any Federal Acquisition
Regulation (48 CFR Chapter 1) clause with an authorized deviation is indicated
by the addition of'(DEVIATION) after the date of the clause.

The use in this solicitation or contract of any ____ (48 CFR___) clause with an
authorized deviation Is indicated by the addition of "(DEVIATION)" after the
name of the regulation.

I-3 FAR 52-232-25 PROMPT PAYMENT (FEB 2002) (DEVIATION)

Notwithstanding any ether payment clause in this contract, the Government will
make Invoice payments under the terms and conditions specified in this clause.
The Government considers payment en being made on the day a check is dated or
the date of an electronic funds transfer (EFT). Definitions of pertinent terms
are set forth in sections 2.101,32.001, sod 32.902 of the Federal Acquisition
Regulation. All days to in this clause are referred to in this clause are

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<PAGE>

calendar days, unless otherwise specified. (However, see paragraph (a)(4) of
this clause concerning payments due on Saturdays, Sundays, and legal holidays.)

     a. Invoice Payments-

           (1) Due date.

              (i) Except as indicated in paragraphs (a)(2) and (c) of this
       clause, the due date for making invoice payments by the designated
       payment office is the later of the following two events:

                   (A) The 15th day after the designated billing office receives
              a proper invoice from the Contractor (except as provided in
              paragraph (s)(1)(ii) of this clause).

                   (B) The 15th day alter Government acceptance of supplies
              delivered or services performed. For a final invoice, when the
              payment amount is subject to contract settlement actions,
              acceptance is deemed to occur on the effective date of the
              contract settlement.

              (ii) If the designated billing office rails to annotate the
       invoice with the actual date of receipt at the hare of receipt, the
       invoice payment due date is the 15th day after the date of the
       Contractors invoice, provided the designated billing office receives a
       proper invoice and there is no disagreement over quantity, quality, or
       Contractor compliance with contract requirements.

           (2) Certain food products and other payments.

              (i) Due dates on Contractor invoices for meat, meat food products,
       or fish; perishable agricultural commodities; and dairy products,
       editable fats or oils, and food products prepared from edible fats or
       oils are-

                   (A) For meat or meat food products, as defined in section
              2(a)(3) of the Packers and Stockyard Act of 1921 (7 U.S.C.
              182(3)), and as further defined in Pub. L. 98-181, including any
              edible fresh or frozen poultry meat, any perishable poultry meat
              food product, fresh eggs, and any perishable egg product, as close
              as possible to, but not later than, the 7th day after product
              delivery.

                   (B) For fresh or frozen fish, as defined in section 204(3) of
              the Fish and Seafood Promotion Act of 1986 (16 U.S.C. 4003(3)), as
              close as possible to, but not later than, the 7th day after
              product delivery.

                   (C) For perishable agricultural commodities, as defined in
              section 1(4) of the Perishable Agricultural Commodities Act of
              1930 (7 U.S.C 499a(4)), as close as possible to, but not later
              than,

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<PAGE>

              the 10th day after product delivery, unless another date is
              specified in the contract.

                   (D) For dairy products, as defined in section 111(e) of the
              Dairy Production Stabilization Act of 1983 (7 U.S.C, 4502(e)),
              edible fats or oils, and food products prepared from edible fats
              or oils, as close as possible to, but not later than, the 10th day
              after the date on which a proper invoice has been received. Liquid
              milk, cheese, certain processed cheese products, butter, yogurt,
              ice cream, mayonnaise, salad dressings, and other similar
              products, fall within this classification. Nothing in the Act
              limits this classification to refrigerated products. When
              questions arise regarding the proper classification of a specific
              product, prevailing industry practices will be followed in
              specifying a contract payment due date. The burden of proof that a
              classification of a specific product is, in fact, prevailing
              industry practice is upon the Contractor making the
              representation.

              (ii) If the contract does not require submission of an invoice for
       payment (e.g., periodic lease payments), tire due date will be as
       specified in the contract.

           (3) Contractors Invoice. The Contractor shall prepare and submit
     Invoices to the ignated billing office specified in the contract. A proper
     Invoice must include tire items ted In paragraphs (a)(3)(i) though
     (a)(3)(x) of this clause. If the invoice does not comply h these
     requirements, the designated billing office will return it within 7 days
     after eipt (3 days for meat, meat food products, or fish; 5 days for
     perishable agricultural modities, dairy products, edible fats or oils, and
     food products prepared from edible fats oils), with the reasons why it is
     not a proper invoice. The Government will take into ount untimely
     notification when computing any interest penalty owed the Contractor.

              (i) Name and address of the Contractor.

              (ii) Invoice date and invoice number. (The Contractor should date
       invoices as close as possible to the date of the mailing or
       transmission.)

              (iii) Contact number or other authorization fur supplies delivered
       or services performed (including order number and contract line item
       number).

              (iv) Description, quantity, unit of measure, unit price, and
       extended price of supplies delivered or services performed.

              (v) Shipping and payment terms (e.g. shipment number and date of
       shipment, discount for prompt payment terms). Bill of lading number and
       weight of shipment will be shown for shipments on Government bills of
       lading.

              (vi) Name and address of Contractor official to whom payment is to
       be sent (must be the same as that in the contract or in a proper notice
       of assignment).

                                       20

<PAGE>

              (vii) Name (where practicable), title, phone number, and mailing
       address of person to notify in the event of a defective invoice.

              (viii) Taxpayer Identification Number (TIN). The Contractor shall
       include its TIN on the invoice only if required elsewhere in this
       contract

              (ix) Electronic funds transfer (EFT) banking information.

                   (A) The Contractor shall include EFT banking information on
              the invoice only if required elsewhere in this contract.

                   (B) If EFT banking information i5 not required to be on the
              invoice, in order for the invoice to be a proper invoice, the
              Contractor shall have submitted correct EFT banking information in
              accordance with the applicable solicitation provision (e.g.,
              52.232-38, Submission of Electronic Funds Transfer Information
              with Offer), contact clause (e.g., 52.232-33, Payment by
              Electronic Funds Transfer-Central Contractor Registration, or
              52.232.34, Payment by Electronic Funds Transfer-Other Than Central
              Contractor Registration), or applicable agency procedures.

                   (C) EFT banking information is not required if the Government
              waived the requirement to pay by EFT.

              (x) Any other Information or documentation required by the
       contract (e.g., evidence of shipment).

           (4) Interest penalty. The designated payment office will pay an
     interest penalty automatically, without request from the Contractor, if
     payment is not made by the due date and the conditions listed in paragraphs
     (a)(4)(i) through (a)(4)(iii) of this clause are met, if applicable.
     However, when the due date falls on a Saturday, Sunday, or legal holiday,
     the designated payment office may make payment on the following working day
     without incurring a late payment interest penalty.

              (i) The designated billing office received a proper invoice.

              (ii) The Government processed a receiving report or other
       Government documentation authorizing payment, and there was no
       disagreement over quantity, quality, or Contractor compliance with any
       contract term or condition.

              (iii) In the case of a final invoice for any balance of funds due
       the Contractor for supplies delivered or services performed, the amount
       was not subject to further contract settlement actions between the
       Government and the Contractor.

           (5) Computing penalty Amount. The Government will compute the
     interest penalty in ordance with the Office of Management and Budget prompt
     payment regulations at 5 CFR part 1315.

                                       21

<PAGE>

              (i) For the sole purpose of computing an interest penalty that
       might be due the Contractor, Government acceptance Is deemed to occur
       constructively on the 7th day (unless otherwise specified in this
       contract) after the Contractor delivers the supplies or performs the
       services in accordance with the terms and conditions of the contract,
       unless there is a disagreement over quantity, quality, or Contractor
       compliance with a contract provision. If actual acceptance occurs within
       the constructive acceptance period, the Government will base the
       determination of an interest penalty on the actual date of acceptance.
       The constructive acceptance requirement does not, however, compel
       Government officials to accept supplies or service, perform contract
       administration functions, or make payment prior to fulfilling their
       responsibilities. (ii) The prompt payment regulations at 5 CPR 1315.10(c)
       do not require the Government to pay interest penalties if payment delays
       are due to disagreement between the Government and the Contractor over
       the payment amount or other issues involving contract compliance, or on
       amounts temporarily withheld or retained in accordance with the terms of
       the contract. The Government and the Contractor shall resolve claims
       involving disputes and any interest that may be payable in accordance
       with the clause at FAR 52.233.1, Disputes.

           (6) Discounts for prompt payment. The designated payment office will
     pay an interest alty automatically, without request from the Contractor, if
     the Government takes a discount prompt payment improperly. The Government
     will calculate the interest penalty in accordance h the prompt payment
     regulations at 5 CPR part 1315.

           (7) Additional interest Penalty.

              (i) The designated payment office will pay a penalty amount,
       calculated in accordance with the prompt payment regulations at 5 CFR
       part 1315 in addition to the interest penalty amount only if-

                   (A) The Government owes an interest penalty of 41 or more;

                   (B) The designated payment office does not pay the interest
              penalty within 10 days after the date the invoice amount is paid;
              and

                   (C) The Contractor makes a written demand to the designated
              payment office for additional penalty payment, in accordance with
              paragraph (a)(7)(ii) of this clause, postmarked not later than 40
              days after the invoice amount is paid.

              (ii)(A) The Contractor shall support written demands for
       additional penalty payments with the following data. The Government will
       not request any additional data. The Contractor shall-

                                       22

<PAGE>

                   (1) Specifically assert that late payment interest is due
              under a specific invoice, and request payment of all overdue late
              payment interest penalty and such additional penalty as maybe
              required;

                   (2) Attach a copy of the Invoice on which the unpaid late
              payment interest is due; and

                   (3) State that payment of the principal has been received,
              including the date of receipt.

              (B) If there is no postmark or the postmark is illegible-

                   (1) The designated payment office that receives the demand
              will annotate it with the date of receipt, provided the demand is
              received on or before the 40th day after payment was made; or

                   (2) If the designated payment office foils to make the
              required annotation, the Government will determine the demand's
              validity based on the date the Contractor has placed on the
              demand, provided such date is no later than the 40th day after
              payment was made.

              (iii) The additional penalty does not apply to payments regulated
       by other Government regulations (e.g., payments under utility contracts
       subject to tariffs and regulation).

           (b) Contract financing payment. If this contract provides for
     contract financing, the Government will make contract financing payments in
     accordance with the applicable contract financing clause.

           (c) Fast payment procedure due dates. If this contract contains the
     clause at 52.2 13.1, Fast Payment Procedure, payments will be made within
     15 days after the date of receipt of the invoice.

           (d) Overpayments. If the Contractor becomes aware of a duplicate
     payment or that the Government has otherwise overpaid on an invoice
     payment, the Contractor shall immediately notify the Contracting Officer
     and request instructions for disposition of the overpayment.

                                (END OF CLAUSES)

                                       23

<PAGE>

LIST OF DOCUMENTS, EXHIBITS AND OTHER ATTACHMENTS

SECTION J LIST OP ATTACHMENTS

EXHIBIT A          Contract Data Requirements Lists, DD Form 1423-1, 7 pages.

ATTACHMENT 1       Statement of Work

ATTACHMENT 2       MDA Representations, Certifications, and Other Statements of
                   Offerors

                                       245

                                   EXHIBIT 4.1

                              M.B.A. HOLDINGS, INC.

                 EMPLOYEE STOCK INCENTIVE PLAN FOR THE YEAR 2004

                                    ARTICLE I

                                   DEFINITIONS

As used herein,  terms have the meaning hereinafter set forth unless the context
should clearly indicate the contrary:

(a) "Board" shall mean the Board of Directors of the Company.

(b) "Committee" shall mean the Compensation  Committee appointed by the Board to
oversee the administration of this Plan;

(c) "Company" shall mean M.B.A. Holdings, Inc., a Nevada corporation;

(d) "Director" shall mean a member of the Board.

(e)  "Employee"  shall mean any  person,  including  officers,  employed  by the
Company who in the  judgment  of the  Committee  has the  ability to  positively
affect the  profitability  and  economic  well being of the  Company.  Part-time
employees,  independent  contractors,  consultants and advisors  performing bona
fide  services  to the  Company  shall not be deemed  employees  solely  for the
purpose of participation under the Plan.

(f) "Fair  Market  Value"  shall mean the average of the  closing  price for ten
consecutive  trading  days at which the Stock is listed in the NASDAQ  quotation
system ending on the day prior to the date an Option is granted hereunder;

(g) "Grant" means the issuance of an Option  hereunder to an Optionee  entitling
such Optionee to acquire Stock on the terms and  conditions set forth in a Stock
Option  Grant to be entered into with the  Optionee.  "Grant" may also include a
direct grant of stock;

(h)  "Incentive  Stock Option" shall mean a compensatory  Option  provided to an
employee  of the  Company  giving  him or her the right to  purchase  Stock at a
predetermined  price  under a plan that  meets  certain  Internal  Revenue  Code
requirements and involves registered stock;

(i)  "Non-Statutory  Option" shall mean all Options that are not Incentive Stock
Options;

(j) "Option" shall mean the right granted to an Optionee to acquire Stock of the
Company pursuant to the Plan;

(k) "Optionee"  shall mean an Employee of the Company to whom a Grant  hereunder
has been made;

(l) "Plan" shall mean the M.B.A.  Holdings,  Inc.  Employee Stock Incentive Plan
For The Year 2004, the terms of which are herein set forth;

(m)  "Stock"  shall mean the common  stock of the  Company  or, in the event the
outstanding  shares of stock are hereafter  changed into or exchanged for shares
of different stock or securities of the Company or some other corporation,  such
other stock or securities;

(n) "Stock  Option  Grant" shall mean the  agreement  between the Company and an
Optionee under which an Optionee may acquire Stock pursuant to the Plan.

                                   ARTICLE II

                                    THE PLAN

2.1 NAME. The plan shall be known as the " M.B.A. Holdings,  Inc. Employee Stock
Incentive Plan For The Year 2004."

2.2 PURPOSE.  The purpose of the Plan is to advance the business and development
of the Company and its shareholders by affording to the Employees of the Company
the  opportunity  to acquire an equity  interest  in the Company by the grant of
Options to such  persons  under the terms  herein  set  forth.  By doing so, the
Company seeks to motivate, retain and attract highly competent, highly motivated
personnel  whose  judgment,  initiative,  leadership and continued  efforts will
contribute  to the success of the Company.  The Options to be granted  hereunder
are either  "Incentive  Stock Options"  within the meaning of Section 422 of the
Internal  Revenue Code of 1986, as amended,  or  "Non-Statutory  Stock Options."
However,  at no time will the Plan be considered or operate as a "tandem" option
plan or will any Employee be subjected to a tandem option provision.

<PAGE>

                                        6

2.3 EFFECTIVE  DATE.  The Plan shall become  effective  upon its adoption by the
Board  of  the  Company.   Thereafter,  the  Plan  shall  be  submitted  to  the
shareholders  of the Company for  approval  within 12 months after the date said
Plan is adopted by the Board.

2.4 TERMINATION  DATE. The Plan shall terminate ten (10) years from the date the
Plan is adopted by the Board of the Company and at such time no further  Options
shall be granted under the Plan.  Options  previously granted under the Plan may
be  exercised by the  Optionee in  accordance  with the Stock Option Grant until
such Options terminate as provided in said Stock Option Grant.

                                   ARTICLE III

                                  PARTICIPANTS

Any Employee of the Company, or of any of its wholly owned  subsidiaries,  shall
be eligible to be granted an Option under the Plan.  The  Committee  shall adopt
criteria pursuant to which Options shall be granted.

The Committee may grant Options to any eligible Employee in accordance with such
determinations  as the Committee may, from time to time, in its sole  discretion
make.

                                   ARTICLE IV

                                 ADMINISTRATION

4.1 DUTIES AND POWERS OF THE COMMITTEE.  The Plan shall be  administered  by the
Committee.  Subject to the express  provisions of the Plan, the Committee  shall
have the sole discretion and authority to determine from among eligible  persons
those to whom and the time or times  at which  Options  may be  granted  and the
number of shares of Stock to be subject to each  Option.  Subject to the express
provisions  of the Plan,  the Committee  shall also have  complete  authority to
interpret  the Plan,  to  prescribe,  amend and  rescind  rules and  regulations
related to it and to determine  the details and  provisions of each Stock Option
Grant  and to make  all  other  determinations  necessary  or  advisable  in the
administration of the Plan.

4.2 RECORDS OF PROCEEDINGS.  The Committee shall maintain written minutes of its
actions that shall be maintained among the records of the Company.

4.3  MAJORITY.  A majority of the members of the  Committee  shall  constitute a
quorum and any action  taken by a  majority  present at such  meeting at which a
quorum is present or any action taken  without a meeting  evidenced by a writing
executed  by all members of the  Committee  shall  constitute  the action of the
Committee.

4.4 COMPANY ASSISTANCE.  The Company shall supply full and timely information to
the  Committee  in all matters  relating to eligible  Optionees,  their  status,
death,  retirement,  disability and such other  pertinent facts as the Committee
may require.  The Company  shall  furnish the  Committee  with such clerical and
other assistance as is necessary in the performance of its duties.  All expenses
of the Committee shall be paid by the Company.

4.5 COMPOSITION OF THE COMMITTEE. The Committee shall consist of up to three (3)
individuals  appointed by the Board from among its members.  Appointment  to the
Committee  shall  be for a term of one (1)  year or until  new  individuals  are
appointed to the Committee by the Board.  Any individual  designated and serving
as a member of the Committee shall be entitled to indemnification in relation to
such service by the Company to the fullest extent called for or permitted by the
Bylaws of the Company.

4.6  COMMITTEE  AUTHORITY.  If the  Committee  deems it necessary or in the best
interest  of  the  Company  or  its  shareholders,   the  Committee  may  impose
restrictions  of the  subsequent  transferability  of Stock  issued  pursuant to
Options  to be granted  hereunder.  In the event of the  imposition  of any such
conditions, the Stock of the Company to be issued pursuant to the exercise of an
Option  shall have any such  restrictions  prominently  displayed as a legend on
such certificate.

                                    ARTICLE V

                       SHARES OF STOCK SUBJECT TO THE PLAN

5.1 LIMITATION.  Subject to adjustment pursuant to the provisions of Section 5.3
hereof,  the  number of shares of Stock  that may be issued  and sold  hereunder
shall not exceed  18,000,000  shares.  The  Company  shall  take such  action as
necessary to reserve the aforesaid number of shares for issuance pursuant to the
Plan.

5.2 OPTIONS  GRANTED  UNDER THE PLAN.  Shares of stock with  respect to which an
Option is  granted  hereunder,  but which  lapses  prior to  exercise,  shall be
considered  available  for  grant  hereunder.   Therefore,  if  Options  granted
hereunder  shall  terminate for any reason without being wholly  exercised,  new
Options  may be granted  hereunder  covering  the number of shares to which such
terminated Options related.
<PAGE>

                                        7

5.3  ANTI-DILUTION.  In the event the Stock  subject  to  Options  hereunder  is
changed  into or  exchanged  for a  different  number  or kind of stock or other
securities  of the  Company  or of  another  organization  by reason of  merger,
consolidation   or    reorganization,    re-capitalization,    reclassification,
combination of shares, stock split or stock dividend;

(a) The  aggregate  number of shares of Stock  subject  to  Options  that may be
granted hereunder shall be adjusted appropriately;

(b) Rights under outstanding Options granted hereunder, both as to the number of
subject shares and the Option price, shall be adjusted appropriately;

(c)  Where   dissolution  or  liquidation  of  the  Company  or  any  merger  or
consolidation  in which the Company is not a surviving  corporation is involved,
each  outstanding  Option shall  terminate and the Optionee  holding such Option
shall have the right immediately prior to such dissolution,  liquidation, merger
or combination  to exercise his Option,  in whole or in part, to the extent that
it shall not have been  exercised  without  regard to any  installment  exercise
provision.

The manner of application of the foregoing  provision shall be determined solely
by the  Committee and any such  adjustment  may provide for the  elimination  of
fractional share interests.

                                   ARTICLE VI

                                OPTION PROVISIONS

6.1 OPTIONS.  Each Option granted  hereunder  shall be evidenced by minutes of a
meeting of or the written consent of the Committee and by a written Stock Option
Grant  dated as of the date of Grant and  executed by the  Company,  which Grant
shall set forth such terms and  conditions as may be determined by the Committee
consistent with the Plan.

6.2 PARTICIPATION, LIMITATIONS.

(a) Options  qualifying as "Incentive  Stock  Options"  under Section 422 of the
Internal Revenue Code, as amended, may be granted from time to time to Employees
of the Company to purchase shares of the Company's Stock.

(b) Options  defined as  "Non-Statutory  Stock Options" which do not satisfy the
requisites of Section 422 of the Internal Revenue Code, as amended,  may also be
granted under this Plan.

6.3  OPTION  PRICE.  The per share  Option  price for the stock  subject to each
Option shall be determined by the  Committee,  but the per share  exercise price
shall not be less than the 85 percent of the Fair  Market  Value of the Stock on
the date the Option is granted.

6.4 OPTION PERIOD. Each Option granted hereunder must be granted within ten (10)
years from the effective  date of the Plan.  The period for the exercise of each
Option  shall be  determined  by the  Committee,  but in no instance  shall such
period exceed ten (10) years from the date of Grant of the Option. The Committee
may  prescribe  such period after the grant of an Option that must expire before
such Option may be exercised as it deems appropriate.

6.5 OPTION EXERCISE.

(a) Options granted hereunder may not be exercised until and unless the Optionee
shall  meet  the  conditions  precedent  established  by the  Committee  for the
Employees.

(b) Options may be exercised by Employees  for whole shares only.  Optionees may
exercise their Option in whole at any time, or in part from time to time in each
year on a cumulative basis with any portion not exercised to be carried over for
exercise in subsequent  years.  Options shall be exercised by written  notice of
intent to  exercise  the Option  with  respect to a  specified  number of shares
delivered  to the  Company at its  principal  office and  payment in full to the
Company  at said  office of the  amount of the  Option  price for the  number of
shares with respect to which the Option(s) are then being exercised.

(c) No Option may be exercised by any Optionee unless a registration  statement,
such as form S-8,  covering  the Stock  subject  thereto has been filed with and
declared effective by the Securities and Exchange  Commission and an appropriate
registration or exemption  therefrom,  is in effect or available in the state of
residence of the exercising Optionee.

(d) No person to whom  Incentive  Stock  Options  are  granted  hereunder  shall
receive Options,  first exercisable  during any single calendar year, for Stock,
the  fair  market  value of which  (determined  at the time of the  grant of the
Options)  exceeds  $100,000 or such other  amount as is Stated in Section 422 of
the Internal Revenue Code, as amended.
<PAGE>

                                        8

6.6 NON-TRANSFERABILITY OF OPTION. No Option or any right relative thereto shall
be transferred  by an Optionee  otherwise than by will or by the laws of descent
and distribution or by written permission of the Committee.  During the lifetime
of an Optionee, the Option shall be exercisable only by him or her.

6.7 EFFECT OF DEATH OR OTHER TERMINATION OF EMPLOYMENT.

(a) If the Employee's relationship with the Company shall be terminated, with or
without cause, or by the act of the Employee,  the Optionee's  right to exercise
such Incentive  Stock Options shall  terminate and all rights  thereunder  shall
cease  thirty  (30) days after the date on which such  person's  association  is
terminated.  Provided  however,  that  if  the  Optionee  shall  die  or  become
permanently  and  totally  disabled  while  employed by the  Company,  as solely
determined by the Committee in accordance with its policies,  then either his or
her  personal  representatives  or a  transferee  under the  Optionee's  will or
pursuant to the laws of descent and  distribution,  or the disabled Optionee may
exercise  the  Incentive  Stock  Options in full six (6) months from the date of
such death or disability.  In the case of an Optionee's retirement in accordance
with the Company's  established  retirement policy, such Incentive Stock Options
shall remain  exercisable  by the Optionee for three (3) months from the date of
such retirement.

(b) The exercise schedule for Non-Statutory Stock Options following termination,
death or total and permanent  disablement  of the Optionee will be determined by
the Committee at the time of Grant.

(c) No transfer of an Option by the  Optionee by will or the laws of descent and
distribution  shall be  effective to bind the Company  unless the Company  shall
have been furnished with a written notice thereof and an  authenticated  copy of
the will  and/or such other  evidence as the  Committee  may deem  necessary  to
establish the validity of the transfer and the  acceptance by the  transferee or
transferees of the terms and conditions of such Option.

6.8 RIGHTS AS A SHAREHOLDER/VESTING OF OPTIONS.

(a) An  Optionee  or a  transferee  of an  Option  shall  have  no  rights  as a
shareholder of the Company with respect to any shares subject to any unexercised
Options.

(b)  Incentive  Stock  Options are  exercisable  once vested.  Unless  otherwise
established  in writing  by the  Committee,  the  vesting  schedule  shall be as
follows:  Twenty percent (20%) of the shares  issuable under the Incentive Stock
Options shall vest six months from date of Grant  provided that the Optionee has
remained  an  Employee  of the Company for not less than six months from date of
Grant,  twenty percent (20%) of the shares  issuable  under the Incentive  Stock
Options  shall  vest one year  from date of Grant  provided  that  Optionee  has
remained  an Employee of the Company for not less than one year from the date of
Grant,  and the remaining  sixty percent (60%) of the shares  issuable under the
Incentive  Stock Options shall vest at the rate of twenty percent (20%) per year
on the second,  third and fourth  anniversary of the date of Grant provided that
Optionee has remained an Employee of the Company for the entire vesting  period.
Otherwise the options shall lapse.

(c)  Non-Statutory  Stock  Options  are  exercisable  once  vested.  The vesting
schedule for  Non-Statutory  Stock  Options will be  determined by the Committee
when granted.

6.9  REQUIRED  FILINGS.  Exercise of each Stock Option is  conditioned  upon the
agreement of the Employee to the terms and  conditions  of this Plan and of such
Stock Option as evidenced by the  Employee's  execution and delivery of a Notice
and  Agreement of Exercise in the form to be  determined by the Committee in its
discretion.  Such Notice and Agreement of Exercise shall set forth the agreement
of the Employee that (a) no Option Shares will be sold or otherwise  distributed
in violation of the Securities Act of 1933, as amended (the "Securities Act") or
any other  applicable  federal or state  securities  laws, (b) each Option Share
certificate  may be imprinted  with legends  reflecting  applicable  federal and
state securities laws  restrictions  and conditions,  (c) the Company may comply
with said securities law restrictions and issue "Stop Transfer"  instructions to
its Transfer  Agent and Registrar  without  liability,  (d) if the Employee is a
Section 16 Reporting Person,  the Employee will furnish to the Company a copy of
each Form 4 or Form 5 filed by said  Employee  and will  timely file all reports
required  under federal  securities  laws,  and (e) the Employee will report all
sales of Option  Shares to the  Company in writing on a form  prescribed  by the
Company.

                                   ARTICLE VII

                               STOCK CERTIFICATES

The Company shall not be required to issue or deliver any certificate for shares
of Stock  purchased  upon the exercise of any Option granted  hereunder,  or any
portion  thereof,  prior to the obtaining of any approval or clearance  from any
federal or state  governmental  agency which the  Committee  shall,  in its sole
discretion, determine to be necessary or advisable.
<PAGE>

                                        9

                                  ARTICLE VIII

               TERMINATION, AMENDMENT, OR MODIFICATION OF THE PLAN

The Board may at any time, upon recommendation of the Committee,  terminate, and
may at any time and from time to time and in any  respect  amend or  modify  the
terms of the Options  granted under the Plan. If the Plan has been  submitted to
and approved by the shareholders of the Company,  no such action by the Board or
the Committee may be taken without  approval of the majority of the shareholders
of the Company which:  (a) increases the total number of shares of Stock subject
to the Plan,  except as  contemplated  in Section  5.3  hereof;  (b) changes the
manner of determining the Option price; or (c) withdraws the  administration  of
the Plan from the Committee.

                                   ARTICLE IX

                                   EMPLOYMENT

9.1  EMPLOYMENT.  Nothing in the Plan or any Option granted  hereunder or in any
Stock Option Grant shall confer upon an Employee  receiving such Option or Stock
Option Grant the status as an Employee of the Company.  Further,  nothing in the
Plan or any Option granted  hereunder shall in any manner create in any Optionee
the right to continue their  relationship  with the Company or create any vested
interest in such relationship, including employment.

9.2 OTHER  COMPENSATION  PLANS.  The  adoption  of the Plan shall not affect any
other stock  option,  incentive,  or other  compensation  plan in effect for the
Company or any of its  subsidiaries,  nor shall the Plan preclude the Company or
any subsidiary  thereof from  establishing any other forms of incentive or other
compensation  for  employees or  non-employee  Directors of the Company,  or any
subsidiary thereof.

9.3 PLAN EFFECT.  The Plan shall be binding upon the  successors  and assigns of
the Company.

9.4 TENSE. When used herein nouns in the singular shall include the plural.

9.5  HEADINGS OF  SECTIONS  ARE NOT PART OF THE PLAN.  Headings of articles  and
sections  hereof are inserted for  convenience  and reference and  constitute no
part of the Plan.

IN WITNESS WHEREOF, this Plan has been executed effective as of April 7, 2004.

                          M.B.A.   Holdings, Inc.

                          By  /s/  Gaylen M. Brotherson
                              Gaylen M. Brotherson, Chief Executive Officer

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