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                                                                    Exhibit 10.2

CONFIDENTIAL MATERIALS OMITTED - ASTERISKS (*) DENOTE OMISSIONS

                       2006 GLOBAL PERFORMANCE BONUS PLAN

I. INTRODUCTION

      THIS 2006 GLOBAL PERFORMANCE BONUS PLAN (THE "PLAN") CONTAINS HIGHLY
CONFIDENTIAL INFORMATION ABOUT THE REVENUE AND OPERATIONS OF SAPIENT CORPORATION
AND ITS CONSOLIDATED SUBSIDIARIES (INDIVIDUALLY OR COLLECTIVELY, THE "COMPANY"
OR "SAPIENT"). THIS PLAN MAY NOT BE SHARED WITH ANYONE OUTSIDE OF SAPIENT, AND
EACH PERSON IS REQUIRED TO KEEP THIS PLAN AND ITS CONTENTS CONFIDENTIAL AT ALL
TIMES. EXCEPT AS OTHERWISE PERMITTED BY LAW, DISCLOSURE OF THIS PLAN TO ANYONE
NOT AN EMPLOYEE OF SAPIENT IS A VIOLATION OF WHICHEVER OF THE FOLLOWING
AGREEMENTS HAS BEEN SIGNED BY THE PARTICIPANT: SAPIENT NONDISCLOSURE,
NONSOLICITATION AND NONCOMPETE AGREEMENT; AGREEMENT RE: NONDISCLOSURE,
NONSOLICITATION AND NONCOMPETITION; EMPLOYMENT AGREEMENT; CONFIDENTIALITY
AGREEMENT AND/OR ANY AGREEMENT BETWEEN THE PARTICIPANT AND SAPIENT PERTAINING TO
NONDISCLOSURE OF CONFIDENTIAL INFORMATION (COLLECTIVELY, "EMPLOYEE NDA").

II. PHILOSOPHY & PURPOSE

      The purpose of this Plan is to reward qualified, eligible Participants who
achieve certain Company, group and individual goals during a period when the
Company and/or its Business Units ("BUs") have also achieved certain financial
performance goals. This Plan is designed to:

      -     Drive Winning Performance across the Company

      -     Promote a mindset of company success as well as BU/team success

      -     Provide a clear connection between people's everyday actions and
            company success

      -     Promote Alignment with the Company's Strategic Context

      -     Differentiate payout based on individual performance

      -     Provide for holistic assessment, taking into account various
            performance aspects, including client satisfaction, revenue, client
            margin, recurring revenue, fostering Strategic Context connection,
            morale, turnover, leadership, etc.

      Receipt of a bonus under this Plan is not guaranteed, but rather depends
on Company, group and individual performance. The Company is optimistic that,
during periods when the Company and BUs achieve their financial performance
goals, Participants will have the opportunity to earn a bonus. However, if
achievement of individual, group or Company performance falls short of
expectations, Participants may qualify for a limited bonus, or possibly no
bonus, as described below and as determined by the Company in its sole
discretion. For the avoidance of doubt, nothing in this Plan entitles any
Participant to a contractual right to any bonus.

III. EFFECTIVE DATE

      This Plan is effective January 1, 2006, and covers the period from January
1 through December 31, 2006 (the "Plan Period"), and for the purpose of
determining eligibility only (as setout in Sections IV and IX below) through the
day payouts are made under this Plan, in each case, inclusive, unless modified
or terminated earlier as provided for in this Plan. All prior bonus plans have
expired of their own terms or have been revoked and withdrawn. This Plan
supersedes all prior written or oral bonus plans, promises, agreements,
practices, understandings, negotiations and/or incentive arrangements.

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IV. ELIGIBILITY

      A person who is eligible to participate in this Plan (a "Participant")
must meet the following criteria during the Plan Period and from the end of the
Plan Period through the date payouts are made:

      A. He or she must be assigned one of the following titles by Sapient:
      Associate, Senior Associate, Specialist, Senior Specialist, Manager,
      Senior Manager, Director, Vice President, Client Executive ("CE"), Senior
      Vice President, Executive Vice President, Executive Officer, and may not
      be assigned a Relationship Management, Relationship Development or
      Business Development title. In addition, people participating in any other
      bonus plan are not eligible to participate in this Plan, except as it
      applies to people participating in the 2006 Government Services Bonus
      Plan.

      B. He or she must be employed in a position that is determined by Sapient
      to be non-overtime-eligible, e.g. non-exempt role;

      C. He or she must be actively employed by Sapient in an eligible title
      during the entire Plan Period and from the end of the Plan Period through
      the date any payout is made under this Plan, except for people who are
      hired and commence employment with Sapient in 2006 (as discussed below)
      and in certain other circumstances where a pro rata bonus may be paid (as
      discussed below). A person who is hired and commences employment with
      Sapient during 2006 is eligible as a Plan Participant for a pro rata
      portion of any bonus or incentive deemed earned and payable under this
      Plan by the Company, if he or she is hired and actively working at Sapient
      on or before December 15, 2006 and he or she otherwise remains actively
      employed by the Company through the date any payout is made under this
      Plan. Notwithstanding anything to the contrary, in the event a person who
      is otherwise eligible under this Plan is on an expatriate assignment or an
      assignment outside his or her home office country, the Company may vary or
      change the terms of this Plan in its sole discretion for that individual
      as it believes circumstances warrant, or the Company may in its sole
      discretion assign the person to another plan. No contractors are eligible
      to participate in this Plan, whether or not they have signed contracts
      with the Company, and regardless of whether any court or administrative
      governmental body makes any kind of determination as to their status as
      other than contractor;

      D. He or she was not or is not on a Get Well Plan or a performance
      improvement plan at any time during the Plan Period, unless an exemption
      is approved in writing by the People Success Lead;

      E. He or she has complied and is complying with all of his or her
      obligations under his or her Employee NDA or Employment Agreement, as the
      case may be;

      F. He or she (i) has not received any loan or advance from Sapient, (ii)
      has not been paid an excess draw from any prior bonus or incentive plans
      which remains unpaid as of the day payouts are made under this Plan or
      (iii) does not have any outstanding repayment obligations with respect to
      an expatriate assignment or tax equalization as of the day payouts are
      made under this Plan, UNLESS he or she (a) has agreed in writing to
      regular payroll deductions for repayment of the loan, advance or excess
      draw, and (b) prior to the payout of any bonus or incentive under this
      Plan repays Sapient the full amount of the loan, advance or excess draw,
      or in Sapient's sole discretion agrees in writing to apply the amount of
      any then-current bonus or incentive payout toward repayment of such loan,
      advance or excess draw;

      G. For CE Participants, the CE must have filed his or her CE Objectives
      Statement (as that term is defined below) with the applicable BU Finance
      Lead and Marketing Lead.

      H. He or she is not an employee entitled to the protections of the
      (Indian) Payment of Bonus Act, 1965 (as the same may be amended).

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V.  PLAN COMPONENTS

      The components of this Plan include: (A) funding of a pool available for
bonuses based on Company performance, and (B) distribution to individuals of any
bonus pool made available to BUs, India or GSS Teams based on team and personal
performance against criteria determined by the Company, BUs, India and/or GSS
Teams.

A. FUNDING AND ALLOCATION OF BONUS POOL

1. FUNDING AND ALLOCATION MECHANISMS. Funding and allocation of a bonus pool to
BUs, and GSS Teams and receipt of bonuses under this Plan are all contingent on
the Company's achieving a satisfactory level of financial performance in the
Plan Period. If the Company determines that it can fund and allocate a pool for
bonuses under this Plan, the Company determines in its sole discretion the size
of the pool. Any level of full or partial bonus pool funding will be determined
by the Company in its sole discretion. If the Company exceeds its annual
operating margin target, then the Company will determine in its sole discretion
whether or not it will increase bonus pool funding. In any event, *% of
pre-bonus operating margin is the maximum amount available for a bonus pool
under this Plan.

      a. ALLOCATION TO EM, NAC, GOVERNMENT SERVICES, INDIA, EUROPE AND GSS
      TEAMS. Whether or not the EM, NAC, Government Services, India, Europe or
      GSS Teams receive funding and allocation of a bonus pool under this Plan,
      if any, is contingent on the Company's 2006 achievement of operating
      margin, measured in dollars, against its 2006 operating margin target (the
      "Company Margin Component").

            Note that if total allocations and payouts would take Sapient into a
      loss position or to a level of profitability determined unacceptable by
      the Company in its sole discretion, then the Company will reduce funding
      and allocation and prorate such reduction across the BUs accordingly.
      Also, BUs may not pay bonuses under this Plan in excess of their funding
      and allocations.

      b. EXAMPLES AND SCENARIOS IN APPENDIX 1. For illustration purposes, only,
      the examples contained in Appendix 1 show various scenarios for
      allocations under this Plan.

      c. ADDITIONAL FUNDING AND ALLOCATION INFORMATION. The determinations of
      Company operating margin profitability or loss (if any) shall be made by
      the Company in its sole discretion. The Company, acting in its sole
      discretion, will set Company operating margin dollar targets and
      contribution margin percent targets for the Plan Period.

            The CEO, COO and CFO have the discretion to approve different
      revenue growth goals, a different operating margin target for the Company
      and different contribution margin percent. In such event, the applicable
      formulas in this Plan will be revised for and this Plan amended
      accordingly.

            After allocations, if any, have been made to BUs, India and GSS
      Teams, the amount of any allocation remaining, if any, after calculation
      of individual distributions will then be returned to the Company and may
      be used for discretionary bonuses to individuals in the Company (in India
      or any one or more BUs, or on any one or more GSS Teams, as determined by
      the Company in its sole discretion); provided that such individual
      discretionary bonus payouts are approved by the Compensation Committee of
      the Board of Directors.

2. INTERIM PAYOUT. In the event that the Company makes an interim payout as
determined at the Company's discretion, the funding and allocation to BUs, India
and US GSS Teams and payouts to Participants will be based on the Company's
progress toward 2006 financial goals and be made generally in accordance with
the terms of this Plan, except that Plan terms and conditions will relate to the
time period through the payout period's effective date and provisions relating
to eligibility and employment termination will apply with respect to the date
any payout is made, rather than the date of payout for the Plan Period. Also, to
be eligible for an interim payout, a Participant must have started employment
with the Company prior to January 1, 2006. In the event that the Company does an
interim payout, any amount paid to any Participant in connection with an interim
payout will be deducted from any bonus payout made under this Plan after the
close of the Plan Period.

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3. POTENTIAL SCENARIO OF NO FUNDING OR ALLOCATION. Although the Company is
optimistic that it will continue to operate profitably in 2006, the Company will
not fund or allocate any bonus pool or pay any bonuses under this Plan if the
Company has an annual loss for 2006 (after accounting for bonuses and including
2006 restructuring costs, if any), notwithstanding anything to the contrary and
regardless of the performance of any person, team, BU, India or US GSS Team. The
Company will consider whether its financial performance justifies the funding of
a pool available for payment of any bonuses under this Plan. The determination
of Company profitability or loss (if any) shall be made by the Company in its
sole discretion.

B. DISTRIBUTION TO INDIVIDUALS

1. TARGET BONUS OPPORTUNITY TRACKS. This Plan features three "tracks" at the
level of individual distributions based on Plan metrics. Participants in this
Plan who are not Directors, VPs or higher may be on Track A or Track B.
Participants in this Plan who are Directors, VPs and higher are on the
Director/VP Track. Subject to funding and allocation to the applicable BU or to
India or GSS Team, the range of individual bonus payouts is based on Track
assignment and dependent on each individual's "Individual Payout Percentage" (as
that term is defined below). Subject to funding and allocation, target bonus
opportunities for each of the tracks are as follows:

            -     Track A Participants have a target bonus opportunity of *% of
                  base salary

            -     Track B Participants have a target bonus opportunity of *% of
                  base salary

            -     Director/VP Track Participants have individual set amounts for
                  their target bonus opportunity (expressed in their local
                  currency)

When a Participant's entry into this Plan becomes effective, he or she will be
informed of his or her applicable Track, or for Directors and VPs, his or her
set amount for target bonus opportunity. The base salary used in the calculation
of bonus payout is a Participant's base salary in his or her home office
country, unless the applicable BU Lead, GSS Lead or VP in charge of India
("India Lead") determines otherwise. Changes between tracks are not permitted
during the Plan Period except in the event of a promotion or title change, in
which event the Participant's BU Lead, India Lead or GSS Team Lead will
determine which track is appropriate for the Participant.

2. ASSESSMENT AND DETERMINATION OF INDIVIDUAL PERFORMANCE PERCENTAGE ACHIEVED.
Subject to funding and allocation to BUs, India and GSS Teams, distributions to
Participants within those groups that receive funding and allocation will be
made based on a Participant's Track assignment and his or her respective BU
Lead's, India Lead's or GSS Team Lead's assessment of the Participant's
performance in certain categories, which vary by title, and in some cases by
individual.

      a. CLIENT EXECUTIVES. For each CE within the BU that is participating
      under this Plan, BU Leads will establish performance targets and/or goals.
      Specific metric targets are not required, and the criteria and/or goals
      may be set by title groups or at the individual level. Performance will be
      determined by the BU Lead and may be based on the following criteria:

            -     Client Recognized Revenue

            -     Client Contribution Margin

            -     Client Satisfaction

            -     Fostering Strategic Context connection

            -     Leadership

            -     People Satisfaction and Turnover

            -     Winning Performance Score

      The CE performance targets and/or goals may also include other performance
      goals as established by BU Leads. Additional information on the
      above-listed criteria is provided below.

            After the close of the Plan Period, each BU Lead will assess the
      performance of the CEs in his or her BU. The BU Lead may select objective
      and/or subjective goals for each CE Participant within the BU and set the
      relative weights for each goal. After the close of the Plan Period, BU
      Leads will assess the

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      performance of each CE in their BU against the established targets and/or
      goals and assign that Participant a preliminary percentage representing
      his or her level of achievement as follows:

            -     All CEs may receive a bonus funding percentage which ranges
                  plus or minus * basis points with the Company funding
                  percentage as a starting point. Any deviation from the Company
                  funding percentage will be a result of the individual's
                  achievement against his or her CE metrics and or the BU Lead's
                  discretion. If the Company achieves *% funding, the range will
                  be *% to *% funding based on the individual's performance
                  assessment by the BU Lead. Directors and VPs whose individual
                  performance falls significantly outside this range may be
                  assessed above or below the range.

            -     The average Individual Performance Percentage for a BUs CEs
                  will correlate to overall performance of the individual's BU.

            The BU Leads will report the preliminary percentages for each CE to
      the Marketing Lead, COO and CEO, who will review and modify the
      percentages, exercising sole discretion. The percentage level of
      achievement approved by the Marketing Lead, COO and CEO will be the
      "Individual Payout Percentage" for that CE.

      b. OTHER TITLES. BU Leads, the India Lead and GSS Team Leads will
      establish performance criteria and/or goals for each non-CE Participant in
      their respective groups. Specific metric targets are not required, and the
      criteria and/or goals may be set by title groups or at the individual
      level. The performance criteria and/or goals for all Participants in
      non-CE titles may include the following:

            -     Client Satisfaction

            -     Client and/or Engagement Recognized Revenue

            -     Client Contribution Margin and/or Engagement Margin

            -     People Satisfaction and Turnover

            -     Fostering Strategic Context connection

            -     Leadership

            -     Winning Performance Score

            BU Leads, the India Lead and GSS Team Leads may also establish other
      performance criteria and/or goals for Participants in their BUs, India or
      on their teams, respectively. Individual assessment is holistic (e.g.,
      includes metrics as well as team building, leadership, fostering our
      Strategic Context, building a great business, etc.) and discretionary, NOT
      formulaic or based solely on targets or metrics. Additional information on
      the above-listed criteria is provided below.

            Individual performance criteria and/or goals are subject to change
      in the BU Lead's, India Lead's or GSS Team Lead's sole discretion. Subject
      to the terms and conditions of this Plan, a BU Lead, India Lead or GSS
      Team Lead may assign various levels of priority to the performance
      criteria and/or goals in the list above (and other criteria and/or goals
      as determined by the BU Lead, India Lead or GSS Team Lead).

            After the close of the Plan Period, BU Leads, the India Lead and GSS
      Team Leads will assess each person's performance against the criteria
      and/or goals set by the BU Lead, India Lead or GSS Team Lead and assign
      that Participant a percentage representing his or her level of achievement
      (the "Individual Performance Percentage"). The Individual Performance
      Percentages may range between *% and *% of Company Funding at *% funding
      level of the bonus, depending on a participant's individual performance.

            The average Individual Performance percentages will closely, if not
      exactly, correlate to the overall performance of that BU or GSS team, most
      significantly at senior career stages.

            -     Junior career stages across the company will average the
                  company average

            -     Individual assessment is holistic

3. SPECIFIC INFORMATION ON PERFORMANCE CRITERIA/GOALS.

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      a. CLIENT SATISFACTION. Client satisfaction will be the primary
      consideration in assessing the performance of Participants with Associate
      and Senior Associate titles, and will be important in assessing the
      performance of all Participants. For project delivery Participants within
      the BUs and India, the Client Satisfaction assessment is based on the
      time-weighted average of all approved and unadjusted client satisfaction
      scores (in Pyramid) pertaining to completed client projects and internal
      delivery projects for the Company to which a Participant was assigned
      during the Plan Period, as determined by the Company. The performance
      target for Client Satisfaction is *. Listed below is some guidance on
      using Client Satisfaction scores under this Plan:

                  -     Project leadership in the BUs is required to enter
                        Client Satisfaction scores into the Company's Pyramid
                        system within 60 days after the completion of the
                        project (90 days for Implementation projects). If the
                        unadjusted Client Satisfaction score for a project is
                        not entered into Pyramid within the applicable time
                        limit set forth above, the project will be recognized
                        with a score of * (*) in this Plan Period.

                  -     If a Participant spent time in between client project
                        assignments "on the beach" and worked on an internal
                        project for the Company during his or her beach time,
                        then a Client Satisfaction score needs to be obtained
                        from the executive owner of the internal project. If no
                        internal project was available for a Participant's beach
                        time, then the BU Lead or India Lead may, in his or her
                        discretion, elect to use the applicable BUs average
                        score for a Participant's beach time.

                  -     No estimated scores will be included in the
                        time-weighted average of Client Satisfaction scores,
                        unless approved by the CEO or COO. If interim Client
                        Satisfaction scores are obtained from a client prior to
                        the completion of a project and the project is not
                        completed within 60 days before the end of the Plan
                        Period, the interim scores may be used.

      b. RECOGNIZED REVENUE. To determine performance by CEs on Client
      Recognized Revenue, BU Leads will use the definition of Recognized Revenue
      in the 2006 Global Business Development Plan. For other, non-CE titles, BU
      Leads and the India Lead may use that definition of Recognized Revenue or
      may assess a Participant's impact on revenue generation.

      c. CLIENT CONTRIBUTION MARGIN OR ENGAGEMENT MARGIN. CEs are evaluated on
      the basis of Client Contribution Margin for the clients assigned to them,
      based on the costs of selling and delivering projects and services to
      those clients. Other non-CE VPs, Directors, Senior Managers and Managers
      may be evaluated on Client Contribution Margin for clients assigned to
      them or the profit margins of the projects assigned to them. Participants
      in other titles may also be evaluated on their contributions to improved
      client and/or engagement margins. The determination of costs associated
      with clients and specific projects and/or services and sales, and the
      determination of margin in each case, shall be made by the Company acting
      in its sole discretion.

      d. PEOPLE SATISFACTION AND TURNOVER. CEs, VPs, Directors, Senior Managers
      and Managers may be evaluated on the morale of their teams (which can be
      determined using morale surveys or other means) and on rates of employment
      turnover for people in their BUs, India or on the teams on projects
      assigned to them, as applicable. Participants in other titles may be
      evaluated on their contributions to BU, India and/or team morale.

      e. OTHER PERFORMANCE GOALS. All Participants will be evaluated on their
      Winning Performance Score (WPS). In addition to the WPS, BU Leads, the
      India Lead and GSS Team Leads may set other performance criteria and/or
      goals for one or more Participants, as the BU Leads, India Lead and GSS
      Team Leads determine is appropriate for their units, the business of the
      Company and the applicable Participants. For example, GSS Team members may
      be evaluated on their team's performance to budget. Executive leadership
      may also set performance targets and/or goals for Executive VPs and Sr.
      VPs that include the criteria listed in this section as well as other
      performance targets and/or goals.

4. INDIVIDUAL DISTRIBUTIONS. Provided that a BU, India or GSS Team receives
bonus funding and an allocation, and subject to pool and allocation size, a
Participant's bonus will be calculated based on his or Individual

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Payout Percentage (calculated as described below) and his or her Track
Assignment. The Individual Payout Percentage is calculated as follows:

      Individual Payout    =    Company Allocation    +/-   up to * basis points
      Percentage                Percentage

      A Participant's bonus is then calculated based on a Participant's
Individual Payout Percentage and Track Assignment. If the bonus pool is not
fully funded, or if a Participant's BU, India or GSS Team receives less than
full allocation, then payouts will be proportionately lower, even if individual
performance is at or above *%.

5. EXAMPLES AND SCENARIOS IN APPENDIX 1. For illustration purposes only, the
examples contained in Appendix 1 show various scenarios for calculating
Individual Payout Percentages.

VI. TIMING OF PAYOUTS; PRORATIONS; CURRENCY

A. TIMING

      Following the closing of the Plan Period, a number of calculations need to
be made by the Company to determine individuals' bonus or incentive results.
Accordingly, any annual payouts will be made in the Sapient pay period following
completion of the calculations.

B. PRORATIONS

      If a prorated bonus or incentive is payable, the following rule applies:
Proration will be calculated on the basis of 0.083 for each full calendar month
of eligibility, as outlined in the following table:

<TABLE>
<CAPTION>
# OF MONTHS                                                    PRORATION
------------                                                   ---------
<S>                                                            <C>
 1                                                               0.083

 2                                                               0.167

 3                                                               0.250

 4                                                               0.333

 5                                                               0.417

 6                                                               0.500

 7                                                               0.583

 8                                                               0.667

 9                                                               0.750

 10                                                              0.833

 11                                                              0.917

 12                                                              1.000
</TABLE>

      To the extent any bonuses or incentives are paid under this Plan, if a
date is not otherwise specified in this Plan for a proration, then for a month
to be included in a proration calculation, the event giving rise to the
proration must occur on or before the 15th of a month. If such event occurs
after the 15th of a month, the next calendar month will be considered the first
month of the occurrence for purposes of proration. In the event of any proration
of year-to-date amounts, any previous payouts will be deducted.

      The circumstances that may warrant pro rata payment include but are not
limited to:

      -     Base compensation changes;

      -     Target bonus opportunity changes;

      -     Bonus Track changes;

      -     Commencement of employment and new entrance into this Plan;

      -     Certain title changes (as described below);

      -     Certain re-assignment among BUs (as described below); and

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      -     Qualified leave of absence, disability or death of Participant (as
            discussed below).

C. CURRENCY

      All currency figures in this Plan are expressed in U.S. dollars, unless
stated otherwise in this Plan, but payout calculations and payments are done in
local currency. In performing currency conversions, if any, Sapient will apply
commercial exchange rates determined by Sapient in its sole discretion.

VII. TITLE CHANGES

      A person ceases to participate in this Plan if he or she changes to a
Sapient title or job that is not eligible under this Plan. If a person remains
employed by the Company but moves to a title or job that is not eligible under
this Plan, then the time the person is considered eligible under this Plan will
be pro-rated subject to the proration rules of this Plan. If a Participant
remains on this Plan for the entire Plan Period but during that time switches to
a different title also covered by this Plan, then the time spent in each title
will be prorated, as applicable, subject to the proration rules of this Plan.

      If a Participant's regular BU assignment changes within the Plan Period
(as approved by appropriate BU management and recorded in the Company's HRIS
system), at the end of the Plan Period, then the time spent in each BU will be
prorated subject to the proration rules of this Plan.

IX. TERMINATION OF EMPLOYMENT

A. EFFECT OF TERMINATION

      Participants must be employed by the Company in an eligible title through
the entire Plan Period and through the day payouts are made for the Plan Period
to receive a payout under this Plan. Therefore, employees whose employment
terminates for any reason, whether voluntarily or involuntarily, before the end
of the Plan Period or the day payouts are made for the Plan Period are not
eligible for any payout under this Plan.

B. NO EXTENSION

      A Participant's right to receive payment or participate in this Plan shall
not be extended beyond his or her last day of active employment because he or
she receives pay in lieu of notice in accordance with his or her Employment
Agreement.

X. LEAVES OF ABSENCE AND SHORT TERM DISABILITY

      If a Participant takes an approved leave of absence (including a medical
leave under the Company's Short-Term Disability Program) during the Plan Period
for fewer than 30 days, no adjustment will be made in the payout calculation or
in the Participant's metrics.

      If such leave of absence extends for more than 30 days during the Plan
Period, the Participant may be eligible for a pro rated payout calculated in
accordance with the above table and the other terms of this Plan. All payments
(if any) will be paid on the same date that active Participants receive payment.

      For purposes of determining whether the payment may be pro rated, a leave
of absence begins on the date that the leave of absence begins as noted in the
Company's records (or in the case of short term disability, on the same date
that short term disability benefits begin).

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XI. DEATH AND LONG TERM DISABILITY

      In the event of long-term disability or death, a pro rated payment based
on the length of service during the Plan Period will be paid in accordance with
the above table and other terms of this Plan. All such payments (if any) will be
paid on the same date that active Participants receive payment or, at the
Company's discretion, at an earlier date. "Long-term disability" is defined as
eligibility to receive long-term disability benefits under the Company's LTD
Policy. For proration purposes, active service ends when the employee is no
longer paid regular wages through payroll for work performed.

XII. LOANS, ADVANCES OR DRAWS

      Loans or advances against potential payments will not be made under this
Plan. If a Participant has an outstanding advance or loan from the Company or
has an outstanding obligation to repay to the Company money related to an
expatriate assignment or tax equalization, all or a portion of any bonus or
incentive payout under this Plan may be first applied to the outstanding balance
of such advance, loan or obligation related to an expatriate assignment or tax
equalization, as permitted by law. Upon request by the Company, any Participant
with such an outstanding loan, advance or other obligation will sign and deliver
a written instrument authorizing such application of any payout.

XIII. FORMS OF PAYMENT

      As permitted by law, Sapient may, with the agreement of a Participant, pay
a bonus or incentive in whole or in part, in cash, stock options, stock,
warrants or other equity instruments (or any combination thereof), in such
amounts and under such terms and conditions to which Sapient and a Participant
may agree.

XIV. PLAN ADMINISTRATION AND MANAGEMENT

      A Plan Committee will administer this Plan. The Plan Committee will be
composed of the CEO, CFO, COO, General Counsel and selected executive leaders of
BUs, India and/or GSS Teams. The Plan Committee will have full and absolute
discretion with respect to administration of all aspects of this Plan,
including, without limitation, determining Plan payouts, interpreting this Plan
and ruling on special situations. Further, the Plan Committee, in its sole
discretion and with or without notice or cause, may, to the extent authorized by
the Compensation Committee of the Board of Directors of the Company (the
"Compensation Committee"), modify, amend or terminate this Plan or take other
actions affecting Plan Participants without advance notice to Participants of
such actions. While this Plan will be administered in accordance with applicable
law, nothing in this Plan is a guarantee of current or future compensation or
income.

      The Company's books and records are the exclusive source of data for
administration of this Plan. The Plan Committee's interpretation of the books
and records is final.

      If a Participant wants to dispute a bonus or incentive payout or
calculation decision affecting the Participant or any other decision affecting
the Participant, that Participant must request reconsideration in writing. The
request must be given to the People Success Lead within 60 days after the date
of the disputed decision.

      By participating in this Plan, each Participant agrees that a failure to
properly request reconsideration of any payout or calculation decision or other
decision within this 60-day period constitutes agreement with such decision made
by the Company. If the reconsideration request is properly submitted, the People
Success Lead will resolve the disputed decision upon review of the circumstances
and of the available documentation and submit his or her initial determination
to the Plan Committee for review. The decision of the People Success Lead as to
such dispute will be final.

                                                                          Page 9
<PAGE>

XV. MISCELLANEOUS

      Unless required by law or court order, a Participant may not assign this
Plan or any bonus or incentive payment or right to payment.

      If a provision of this Plan is found invalid, illegal or unenforceable,
the other provisions of this Plan shall remain in full force and effect, and
such invalid, illegal or unenforceable provision shall be reformed as necessary
to make it valid, legal and enforceable to the maximum extent possible under law
(or, if such reformation is impossible, such provision shall be severed from
this Plan).

      All payouts under this Plan are subject to applicable withholdings and
deductions as required by law.

      If employed by Sapient Corporation, Sapient Government Services, Inc., or
Sapient Private Limited, the Participant continues to be an "at will" employee,
and Sapient has the right to terminate a Participant's employment and/or
participation in the Plan at any time, with or without cause or prior notice.

      If employed by Sapient Canada Inc., Sapient GmbH, Sapient Limited or
Sapient Netherlands B.V., the Participant continues to be employed in accordance
with the terms of his/her employment agreement (the "Employment Agreement").
Sapient has the right to terminate a Participant's employment and/or
participation in this Plan at any time, with or without cause or prior notice,
subject to the terms of the Participant's Employment Agreement and as permitted
by local applicable law.

      This Plan supersedes all prior understandings, negotiations and
agreements, whether written or oral, between each individual Participant and the
Company as to the subject matter covered by this Plan. In the event of any
conflict between this Plan and any presentations, documents, statements or other
communications concerning the subject matter of this Plan, this Plan shall
control. This Plan describes the sole and exclusive bonuses or incentives the
Company is offering to Participants during the Plan Period; provided, however,
that nothing in this Plan will prevent the Company from paying any individual a
discretionary bonus or incentive payment at any time or from time to time if
authorized in advance by the Compensation Committee. The Company has no
obligation to pay anyone a discretionary bonus or incentive at any time.

      No person who is not a Participant in this Plan shall have any right under
the Contracts (Rights of Third Parties) Act 1999 to enforce any term or
provision of this Plan.

                                                                         Page 10
<PAGE>

                                   APPENDIX 1

                   EXAMPLES OF ALLOCATION AND PAYOUT SCENARIOS

SCHEDULE OF EXAMPLES OF COMPANY FUNDING (STANDARD TARGET IS HIGHLIGHTED IN THE
FIRST ROW)

                  *

SCENARIO:

            COMPANY DELIVERS *% ACHIEVEMENT of target operating profit
                  Individual performance percentage range is *%-*% (* points on
                  either side of the company performance percentage; *% is
                  generally indicative of expected performance)

      >>    EXAMPLE 1: Higher performing Sr. Associate A receives *% individual
            payout based on performance
                  *% is then applied to the bonus track target amount (i.e., *%
                  of base salary in this example), to arrive at the bonus payout
                  amount

      >>    EXAMPLE 2: Lower performing Manager B receives *% individual
            payout based on performance
                  *% is then applied to the bonus track target amount (i.e., *%
                  of eligible base salary in this example), to arrive at the
                  bonus payout amount

      >>    EXAMPLE 3: Sr. Associate B delivering at good/expected levels
            receives *% individual payout based on performance
                  *% is then applied to the bonus track target amount (i.e., *%
                  of base salary in this example), to arrive at the bonus payout
                  amount

      >>    There is also a close correlation between BU/GSS team performance
            against targets and the individual performance payouts in that
            BU/GSS team, particularly at the more senior career stages

NOTE: The examples and performance scenarios in this Appendix 1 are for
illustrative purposes only. Actual performance and results may differ. Neither
the Plan nor this Appendix 1 contain any obligation or promise on the part of
Sapient for compensation of any kind or continued employment to anyone.

                                                                         Page 11<PAGE>
                                                                    EXHIBIT 10.3

                               SAPIENT CORPORATION
                             RESTRICTED STOCK UNITS
                                    AGREEMENT

      In recognition of the important contributions that ___________ (the
"Director") makes to the success of Sapient Corporation (the "Company") and its
Affiliates (together with the Company, the "Company Group") as a member of the
Company's Board of Directors, the Company hereby grants to the Director,
pursuant to the Sapient Corporation 1998 Stock Incentive Plan (the "Plan"), the
Restricted Stock Units Award described below.

1.    THE RESTRICTED STOCK UNITS AWARD. The Company hereby grants to the
      Director ________________ (________) Units, subject to the terms and
      conditions of this Agreement and the Plan. An Award shall be paid
      hereunder, only to the extent that such Award is Vested, as provided in
      this Agreement. The Director's rights to the Units are subject to the
      restrictions described in this Agreement and the Plan in addition to such
      other restrictions, if any, as may be imposed by law.

2.    DEFINITIONS. The following definitions will apply for purposes of this
      Agreement. Capitalized terms not defined in this Agreement are used as
      defined in the Plan.

      (a)   "Agreement" means this Restricted Stock Units Agreement granted by
            the Company and agreed to by the Director.

      (b)   "Award" means the grant of Units in accordance with this Agreement.

      (c)   "Change in Control" means the occurrence of any of the following
            events: (i) any "person", as such term is used in Sections 13(d) and
            14(d) of the Securities Exchange Act of 1934, as amended (the
            "Exchange Act") (other than the Company, Jerry A. Greenberg, J.
            Stuart Moore, any trustee or other fiduciary holding securities
            under an employee benefit plan of the Company, or any corporation
            owned directly or indirectly by the stockholders of the Company in
            substantially the same proportion as their ownership of stock of the
            Company), is or becomes the "beneficial owner" (as defined in Rule
            13d-3 under the Exchange Act), directly or indirectly, of securities
            of the Company representing 50% or more of the combined voting power
            of the Company's then outstanding securities; (ii) the stockholders
            of the Company approve a merger or consolidation of the Company with
            any other corporation, other than a merger or consolidation which
            would result in the voting securities of the Company outstanding
            immediately prior thereto continuing to represent (either by
            remaining outstanding or by being converted into voting securities
            of the surviving entity) more than 50% of the combined voting power
            of

<PAGE>

            the voting securities of the Company or such surviving entity
            outstanding immediately after such merger or consolidation; (iii)
            the stockholders of the Company approve a plan of complete
            liquidation of the Company or an agreement for the sale of
            disposition by the Company of all or substantially all of the
            Company's assets; or (iv) individuals who, on the date on which the
            Plan was adopted by the Board, constituted the Board of Directors of
            the Company, together with any new director whose election by the
            Board or nomination for election by the Company's stockholders was
            approved by a vote of at least a majority of the directors then
            still in office who were directors on the date on which the Plan was
            adopted by the Board or whose election or nomination was previously
            so approved, cease for any reason to constitute at least a majority
            of the Board of Directors.

      (d)   "Common Stock" means common stock of the Company, .01 par value.

      (e)   "Grant Date" means ________ __, 200 _.

      (f)   "Fair Market Value" means the average trading price of the Common
            Stock over the twenty trading days prior to the Valuation Date,
            based on the closing price on each such day. For this purpose, the
            "closing price" of the Common Stock on any trading day will be the
            last sale price with respect to such Common Stock reported on the
            NASDAQ, or, if on any such date such Common Stock is not quoted by
            NASDAQ, the average of the closing bid and asked prices with respect
            to such Common Stock, as furnished by a professional market maker
            making a market in such Common Stock selected by the Company in good
            faith; or, if no such market maker is available, the fair market
            value of such Common Stock as of such day as determined in good
            faith by the Company.

      (g)   "NASDAQ" means the Nasdaq Stock Market.

      (h)   "Payment Date" means, as to Vested Units, within 30 days of the date
            on which the Units become Vested, except that in connection with a
            Change in Control, the Payment Date shall mean immediately prior to
            or coincident with the occurrence of the Change in Control.

      (i)   "Unit" means a notional unit which is equivalent to a single share
            of Common Stock on the Grant Date, subject to Section 4.

      (j)   "Valuation Date" means the date on which the Fair Market Value of
            the Common Stock is to be determined.

      (k)   "Vested" means that portion of the Award to which the Director has a
            nonforfeitable right.

      (l)   "Vesting Dates" means the dates set forth in Section 3.

                                                                             -2-
<PAGE>

3.    VESTING.

      (a)   An Award shall become Vested only upon the Vesting Dates described
            in this Section 3, except as otherwise provided herein or determined
            by the Company in its sole discretion. No portion of any Award shall
            become Vested on the Vesting Date unless the Director is then, and
            since the Grant Date has continuously been, a Director of the
            Company.

      (b)   Subject to subsections (c), (d) and (e), below, an Award shall
            become Vested based on the following schedule.

<TABLE>
<CAPTION>
VESTING DATE                               PERCENTAGE VESTED ON ANNIVERSARY DATE
<S>                                        <C>
First Anniversary of Grant Date                         25%

Second Anniversary of Grant Date                        25%

Third Anniversary of Grant Date                         25%

Fourth Anniversary of Grant Date                        25%
</TABLE>

      (c)   Upon the occurrence of a Change in Control, the length of the
            Director's service shall be deemed to be twelve months longer than
            the actual length, and Vested shares shall be distributed
            immediately prior to or coincident with the Change in Control;
            provided, however, that in no event shall such deemed time extension
            serve to increase the number of Vested shares to more than the
            number of shares of Common Stock as equals that number of Units
            which have been awarded hereunder.

      (d)   Notwithstanding Section 3(b), if the service of the Director
            terminates by reason of death or disability (within the meaning of
            Section 22(e)(3) of the Internal Revenue Code), the length of the
            Director's service shall be deemed to be six months longer than the
            actual length; provided, however, that in no event shall such deemed
            time extension serve to increase the number of Vested shares to more
            than the number of shares of Common Stock as equals that number of
            Units which have been awarded hereunder.

      (e)   Notwithstanding Section 3(b), in the event that the Director has
            completed the full term of service as a Director for which he or she
            was elected at an Annual Meeting of Stockholders of the Company, but
            is not standing for re-election to a subsequent term as a Director
            at the Annual Meeting of Stockholders of the Company at which he or
            she would otherwise have been re-elected (the "Retirement Meeting"),
            all

                                                                             -3-
<PAGE>

            Award shares which are scheduled to vest subsequent to the
            Retirement Meeting but within the same fiscal quarter in which the
            Retirement Meeting is held shall become Vested shares as of the date
            immediately preceding such Retirement Meeting; provided, however,
            that in no event shall such deemed time extension serve to increase
            the number of Vested Shares to more than the number of shares of
            Common Stock as equals that number of Units which have been awarded
            hereunder.

      (f)   In the event that the Director's tenure as a member of the Company's
            Board of Directors terminates prior to a Vesting Date for any reason
            other than as set forth in this Section 3, including without
            limitation termination by the Company or the Company Group, any
            portion of the Award that has not then become Vested will be
            forfeited automatically.

4.    ADJUSTMENTS BASED ON CERTAIN CHANGES IN THE COMMON STOCK. In the event of
      any stock split, reverse stock split, stock dividend, recapitalization or
      similar change affecting the Common Stock, the Award shall be equitably
      adjusted.

5.    NO VOTING RIGHTS/DIVIDENDS. The Award shall not be interpreted to bestow
      upon the Director any equity interest or ownership in the Company Group
      prior to the Payment Date. The Director is not entitled to vote any Common
      Stock by reason of the granting of this Award or to receive or be credited
      with any dividends declared and payable on any Common Stock underlying any
      Award prior to any Payment Date.

6.    PAYMENT OF AWARD. On the Payment Date, the Company shall issue to the
      Director that number of shares of Common Stock as equals that number of
      Units which have become Vested.

7.    UNFUNDED STATUS. The obligations of the Company Group hereunder shall be
      contractual only. The Director shall rely solely on the unsecured promise
      of the Company and nothing herein shall be construed to give the Director
      or any other person or persons any right, title, interest or claim in or
      to any specific asset, fund, reserve, account or property of any kind
      whatsoever owned by the Company Group.

8.    NO ASSIGNMENT. No right or benefit or payment under the Plan shall be
      subject to assignment or other transfer nor shall it be liable or subject
      in any manner to attachment, garnishment or execution.

9.    WITHHOLDING. The Company's obligation to deliver to the Director shares of
      Common Stock under an Award shall be subject to the satisfaction of all
      applicable federal, state and local income tax withholding requirements as
      determined by the Company Group ("Withholding Taxes"). To satisfy any
      Withholding Taxes, if any, due upon vesting of the Director's Units, the
      Director agrees to pay to the Company, or make provision satisfactory to
      the Company for payment of, any Withholding Taxes, no later than the
      Payment Date. The Company and any Affiliate may, to the extent permitted
      by law, deduct any such tax obligations from any payment of any kind due
      to the Director. Such

                                                                             -4-
<PAGE>

      withheld amounts shall include shares retained from the Award creating the
      tax obligation, valued at their Fair Market Value on the date of
      retention.

      Further, as a condition of receiving any Vested Award, the Director hereby
      agrees to the terms of the Irrevocable Standing Order to Sell Shares (the
      "Standing Order"), attached as Exhibit A. Pursuant to the Standing Order,
      and in lieu of taking the actions described in the immediately preceding
      paragraph of this Section 9, the Company, in its sole discretion, may
      require, and, in such event the Director agrees, to the following:

            (a) The Director authorizes the Company's agent to sell, at the
            market price and on each Vesting Date (or the first NASDAQ trading
            day thereafter if a Vesting Date is a day in which NASDAQ is
            closed), the number of Vested Shares that, per the Company's
            instructions to its agent, is necessary to obtain proceeds
            sufficient to satisfy the Withholding Taxes. The Director
            understands and agrees that the number of shares that such agent
            will sell will be based on the closing price of the Common Stock on
            the NASDAQ trading day immediately preceding the Vesting Date.

            (b) The Director agrees that the proceeds received from the sale of
            Vested Shares pursuant to this Section 9 will be used to satisfy the
            Withholding Taxes and, accordingly, the Director hereby authorizes
            the Company's agent to pay such proceeds to the Company for such
            purpose. The Director understands that to the extent that the
            proceeds obtained by such sale exceed the amount necessary to
            satisfy the Withholding Taxes, such excess proceeds shall be
            deposited into the Director's stock brokerage account with E*TRADE
            Financial or such other third party brokerage under which the
            Director maintains a brokerage account (the "Account"). The Director
            further understands that any remaining Vested Shares shall be
            deposited into the Account.

            (c) The Director acknowledges and agrees that, in the event that a
            market in the Common Stock does not exist, the Director shall pay to
            the Company amounts sufficient to pay the Withholding Taxes and, to
            the extent that such payment is not made, the Company shall have the
            right to make other arrangements to satisfy the Withholding Taxes
            due upon the vesting of the Director's Shares.

10.   AMENDMENT OR TERMINATION. This Agreement may be amended by mutual written
      agreement of the parties.

11.   GOVERNING LAW. This Agreement shall be governed by, and construed in
      accordance with, the laws of the Commonwealth of Massachusetts.

                                                                             -5-
<PAGE>

      IN WITNESS WHEREOF, Sapient Corporation and ________________________ have
executed this Restricted Stock Units Agreement as of the ____ day of
___________, 200___.

SAPIENT CORPORATION                              DIRECTOR

________________________                         ______________________
By:     Jane E. Owens
Title:  Sr. Vice President and General Counsel

                                                                             -6-
<PAGE>

                                                                       EXHIBIT A

                    IRREVOCABLE STANDING ORDER TO SELL SHARES

I have received from the Company on a voluntary basis the right to acquire
shares of Company common stock (the "Shares") pursuant to the attached
Restricted Stock Units Agreement between the Company and me.

I understand that I must maintain a securities brokerage account with E*TRADE
Financial or such other third party brokerage (each of E*TRADE Financial or such
other third party brokerage is herein defined as the "Broker") to participate in
the stock unit plan described in detail in the Restricted Stock Units Agreement,
and the Company has informed me about this requirement as well as the
requirements for the opening of such a securities brokerage account so that the
vested Shares can be deposited into account. Furthermore, I understand that on
each vesting date, the vested Shares will be deposited into my stock brokerage
account with the broker and that I will incur taxable ordinary income ("Taxable
Income") upon my receipt of the vested Shares. Per the terms of the Agreement,
and if so directed by the Company, I understand and agree to do the following as
a condition of my receipt of vested Shares:

      Upon each vesting date, I must sell a number of Shares that is sufficient
      to satisfy all withholding taxes, as determined by Sapient, which are
      applicable to my Taxable Income (the "Withholding Taxes"). Accordingly, I
      HEREBY DIRECT THE BROKER TO SELL, ON EACH VESTING DATE LISTED ABOVE (OR
      THE FIRST NASDAQ TRADING DAY THEREAFTER IF A VESTING DATE IS A DAY ON
      WHICH NASDAQ IS CLOSED), THAT NUMBER OF SHARES THAT, PER THE COMPANY'S
      INSTRUCTIONS TO THE AGENT, IS SUFFICIENT TO OBTAIN SALE PROCEEDS
      SUFFICIENT TO SATISFY THE WITHHOLDING TAXES. THE PER SHARE SALES PRICE
      SHALL BE CALCULATED BASED ON THE CLOSING PRICE OF A SHARE OF COMPANY
      COMMON STOCK ON THE NASDAQ TRADING DAY IMMEDIATELY PRECEDING THE
      APPLICABLE VESTING DATE.

I understand that the Broker will remit the proceeds of the foregoing sale
promptly to the Company for payment by the Company of the Withholding Taxes, and
I authorize and direct the Broker to pay such proceeds to the Company for this
purpose.

I acknowledge that I have not been induced to participate in any trade in return
for or as an expectation of employment or continued employment. I understand and
agree that by signing below, I am making an Irrevocable Standing Order to Sell
Shares that will remain in effect until such time as I have received all Shares
to which I am entitled under this Agreement. I also agree that this Irrevocable
Standing Order to Sell Shares is in addition and subject to the terms and
conditions of any existing Account Agreement that I have with the Broker.

                                                                             -7-

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