Document:

EXHIBIT 10.1  COMPENSATION PLAN

                 INVESTAMERICA, INC. COMPENSATION PLAN

     InvestAmerica, Inc., for the purpose of providing corporate management
with compensation guidelines which will protect the shareholders "and the
corporation from excessive compensation payments while permitting the
corporation to attract and retain competent and loyal employees, hereby adopts
the following Compensation Plan.

                           INDEX
 I.    Definitions
 II.   Application, Interpretation, Amendment and Repeal
 III.  Administration
 IV.   Compensation Limitation
 V.    Compulsory (Contractual) Bonus Compensation
 VI.   Discretionary (Non-Contractual) Bonus Compensation
 VII.  Excluded Stock Option Plans
 VIII. Compensation Paid in Property
 IX.   Deferred Compensation
 X.    Profit Sharing and Pension Plan Contributions
 XI.   Fringe Benefits
 XII.  Business Travel and Entertainment Expenses

                        ARTICLE I
                       DEFINITIONS

In the interpretation of this Compensation Plan, the following words and terms
shall have the meanings set forth unless the context clearly requires
otherwise:

 1.1 "Board of Directors" shall mean the Board of Directors of InvestAmerica,
Inc., a Nevada Corporation.

 1.2 "Commission-Based Compensation" shall mean all remuneration and
compensation calculated as a percentage of sales, revenue, income or other
variable basis selected to measure performance.

 1.3 "Compensation" shall mean remuneration/compensation paid by InvestAmerica,
Inc. and its subsidiaries and its included affiliates.  The term shall include
cash (whether paid as Commission-Based Compensation or Fixed-Base Compensation),
compensation paid in property, fixed deferred compensation, and compensation
in the form of stock options not excluded under

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Article VII, but shall exclude indeterminate deferred compensation, 401(k)
contributions, and ESOP contributions.

 1.4 "Compensation Plan" shall mean this Compensation Plan, as amended.

 1.5 "401(k) contributions" shall mean contributions by an Employer pursuant
to a plan adopted pursuant to section 401(k) of the Internal Revenue Code.

 1.6 "Deferred Compensation" shall mean compensation payable with respect to
or earned or accrued in any employment year where payment of such compensation
is delayed to a subsequent time.

 1.7 "Employee" shall mean any person who receives compensation from
InvestAmerica, Inc. and/or any of its subsidiaries or included affiliates for
more than forty (40) hours of service in any calendar quarter. The term shall
include leased employees but shall exclude any person who serves only as a
member of the Board of Directors or as a member of the Advisory Panel or is an
independent contractor.

 1.8 "Employer" shall mean InvestAmerica, Inc. as defined in section 1.16
below.

 1.9 "ESOP Contributions" shall mean contributions by an Employer pursuant to
an employee stock ownership plan as described in section 4975(e) (7) of the
Internal Revenue Code.

 1.10 "Excluded Stock Option Plan" shall mean (a) non-cash deferred
compensation and (b) stock option plans adopted pursuant to Article VII of
this Compensation Plan.

 1.11 "Fixed Deferred Compensation payable only in cash" shall mean deferred
compensation which InvestAmerica, Inc. must pay in a fixed amount of cash.

 1.12 "Fixed-Base Compensation" shall mean all periodic wages or salary, and
other time-based remuneration or compensation.

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 1.13 "Full Time" shall mean permanent employment for a minimum forty (40)
hour work week, excluding probationary and part-time employees.

 1.14 "Included Affiliates" shall mean joint ventures, partnerships, joint
operating entities, or similar non-subsidiary entities, where the affected
employees are compensated wholly or partly by InvestAmerica, Inc. The
application of the term shall be determined with reference to the employee
under consideration; if the employee of the affiliate has received no
compensation from InvestAmerica, Inc. during the calendar year then such
employee and his/her compensation shall not be within this Compensation Plan.

 1.15 "Indeterminate compensation" shall mean compensation (a) payable in a
presently indeterminate amount based upon so-called "phantom" securities, (b)
or other variable base for future determination of the amount of the
compensation, provided that the recipient cannot receive the compensation
(whether on redemption, repurchase, or disposition) for a period of at least
five (5) years after the date of the award or until death, retirement or
involuntary termination, whichever shall first occur.

 1.16 "InvestAmerica, Inc." shall mean InvestAmerica, Inc. and its
subsidiaries and its included affiliates, except for determination of "Board
of Directors" in Section 1.1 above.

 1.17 "Total Direct Compensation" shall mean, for any employment year, the sum
of all compensation, compulsory bonus compensation not excluded under Article
V, discretionary bonus compensation not excluded under Article VI, compensation
paid in property, and the annualized present value of all long-term incentive
grants not excluded under Articles VII, IX, and X, and all payments of fringe
benefits and expenses not excluded under Articles XI and XII.

                         ARTICLE II
       APPLICATION, INTERPRETATION, AMENDMENT AND REPEAL

 2.1 This Compensation Plan shall be effective, upon approval by the Board of
Directors, for the balance of the calendar year 1997 and shall continue in
effect until the next meeting of stockholders, at which time it shall be
presented to the

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stockholders for approval or rejection. If rejected, this Plan shall terminate
immediately following the meeting at which such rejection occurs. If approved
it shall continue in effect without further stockholder approval until December
31, 2002. This Compensation Plan shall be resubmitted to the stockholders for
approval of its retention for a further five year term at the Annual Meeting
in 2002 and each five years thereafter for successive effective terms of five
years.

 2.2 This Compensation Plan shall be applicable to all employees of
InvestAmerica, Inc., including its subsidiaries and included affiliates and is
intended to limit the maximum compensation payable, while permitting the
corporation to attract and retain competent and loyal employees. Nothing
contained in this Compensation Plan is intended to limit the authority of the
Board of Directors and/or appropriate corporate management to negotiate and
establish compensation or the method, nature, or amount thereof, within such
maximum limitation or within the exclusions to the limitation; i.e., the
component methods of compensation, and the component amounts of compensation
within the limitation, shall be in the business judgment of the Board of
Directors.

 2.3 This Compensation Plan may be amended at any time, and from time to time,
upon recommendation of a majority of the Board of Directors approved by a
majority vote of the stockholders. Amendments shall be submitted separately;
i.e., individually. Any such amendment shall be effective as of the date of
adoption by the stockholders.

 2.4 If, when this Compensation Plan is resubmitted to the stockholders
pursuant to Paragraph 2.1, there are any amendments requiring approval under
Paragraph 2.3, the amendments shall be submitted separately from the Plan as
previously amended.

 2.5 If the Board of Directors shall determine that this Compensation Plan, as
a whole, is too restrictive and is inhibiting, limiting or frustrating the
Company from attracting and/or retaining competent and loyal employees, then
the Board of Directors may direct that the Compensation Plan be submitted to
the stockholders for repeal. Any proposed repeal shall be effective as of the
date of. approval thereof by majority vote of the stockholders.

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                            ARTICLE III
                           ADMINISTRATION

 3.1 The Board of Directors shall be responsible for administration of, and
compliance with, this Compensation Plan. The Board of Directors shall establish
such guidelines or policies, from time to time, to implement this Compensation
Plan and to provide oversight to assure compliance.

 3.2 The Board of Directors may establish a Compensation Committee, consisting
of such directors, officers, stockholders, employees and/or consultants as the
Board of Directors may determine from time to time. Such Committee and the
members thereof shall serve at the pleasure of the Board of Directors and shall
receive such compensation, consistent with this Compensation Plan, as the Board
shall determine. If such a Compensation Committee is established, the Board of
Directors may delegate to such Committee all authority not otherwise restricted
to itself, subject to such oversight rules as the Board of Directors may
determine. The members of the Committee shall elect a Chairman and a Secretary
from the Committee membership and shall hold meetings upon such notice, at such
place or places, and at such times as the Committee shall determine from time
to time. A majority of the members of the Committee shall constitute a quorum
for the transaction of business. All resolutions or other action taken by the
Committee shall be by majority vote of the members present or by majority
written consent. The Committee may employ such counsel, advisors, consultants,
accountants and actuaries as may be required in administering this Compensation
Plan. The Committee may adopt such rules as it deems necessary, desirable or
appropriate. The Committee and the individual members thereof shall be
indemnified by InvestAmerica, Inc. against any and all liabilities arising by
reason of any act, or failure to act, made in good faith pursuant to the
provisions of this Compensation Plan, including expenses reasonably incurred
in the defense of any claim relating thereto or in the settlement thereof.

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 3.3 The Board of Directors shall itself specifically approve all employment
contracts, all bonus and incentive bonus plans, all commission schedules and
commission bonus schedules, and all compensation programs involving annual
compensation of One Hundred Thousand Dollars ($100,000) or more, although
authority to determine or negotiate or propose any such compensation may be
delegated to the Compensation Committee and to appropriate officers and
management employees.

 3.4 The Board of Directors and/or the Compensation Committee may delegate
authority to approve employment contracts, bonus and incentive bonus plans,
commission schedules and commission bonus schedules, and other compensation
programs involving annual compensation of less than One Hundred thousand
Dollars ($100,000) to appropriate officers and management employees.

                            ARTICLE IV
                       COMPENSATION LIMITATION

 4.1 No employee shall receive Total Direct Compensation for any year of
employment greater than twenty-five (25) times the wages paid to the lowest
paid full time employee, using the lowest hourly wage rate for a 40-hour week
for a 52-week year. Example: The lowest paid full time employee earns $6.72
per hour. For a 40-hour week, that is $268.80, which for a 52-week year is
$13,977.60. The limitation for Total Direct Compensation is $349,440,
calculated as 25 times $13,977.60.

 4.2 No employee who receives fixed-base compensation in excess of twelve and
one-half (12.5) times the hourly wage rate paid to the lowest paid full time
employee shall also receive commission-based compensation in an amount which,
when combined with the fixed-base compensation, exceeds the restriction under
4.1 above.

 4.3 Except as provided in 4.2 above, there shall be no limitation on
commission-based compensation payable to any employee of InvestAmerica, Inc.
provided that the variable basis selected to measure the employee's performance
is reasonably related to such employee's responsibilities (ability to affect
such basis) and the commission calculation reasonably reflects such employee's

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contribution to the basis, and the commission rate is commercially reasonable.

 4.4 The limitations imposed by Paragraphs 4.1 and 4.2 shall be increased for
non-U.S. based employees to the extent that the cost-of-living at the non-U.S.
base exceeds the equivalent cost in the United states.

                            ARTICLE V
             COMPULSORY (CONTRACTUAL) BONUS COMPENSATION

 5.1 Except for compulsory (i.e., contractually required) bonus plans within
the schedule provided in Paragraph 5.2, all compulsory bonus plans shall be
included in the calculation of Total Direct Compensation for purposes of
Paragraphs 4.1 and 4.2 and the compensation limitation imposed therein.

 5.2 The Board of Directors may provide for compulsory bonuses to employees
otherwise limited under Paragraph 4.1 or 4.2 as a multiple of their fixed-base
income in accordance with a schedule based upon the pre-tax net earnings per
share provided that any such schedule does not exceed the following schedule:

 Net Income Before Taxes                 Increase as a
    Per Common Share                 Percent of Base Salary
 -----------------------             ----------------------
      $.00 - $.10                              5%
       .11 -  .20                             12.5%
       .21 -  .30                             22.5%
       .31 -  .40                             35%
       .41 -  .50                             50%
       .51 -  .60                             67.5%
       .61 -  .70                             87.5%
       .71 -  .80                            100%
       .81 -  .90                            125%
       .91 - 1.00                            150%
       over $1.00                            200% plus the permitted
                                                  in this schedule

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Example 1:  The Net Income before Taxes per Common Share is $3.65. The
fixed-base compensation is $100,000. The bonus is 667.5% of the fixed-base
compensation (200% plus 200% plus 200% plus 67.5%) or $667,500 for a combined
compensation of $767,500 ($100,000 fixed plus $667,500 bonus).

Example 2: The Net Income before Taxes per Common Share is $1.29. The
fixed-base compensation is $200,000. The bonus is 222.5% of the fixed-base
compensation (200% plus 22.5%) or $445,000 for a coined compensation of
$645,000 ($200,000 fixed plus $445,000 bonus).

In the foregoing examples it is assumed that the fixed-base compensation is
within the limitation imposed by Paragraph 4.1. The compensation limitation of
Paragraph 4.1 is inapplicable to the bonus calculated under the schedule and
to the combined compensation because the bonus is within Paragraph 5.2.

 5.3 The Board of Directors may provide compulsory (i.e., contractually
required) bonuses to employees who receive commission-based income which is not
subject to limitation under Paragraphs 4.1 or 4.2, provided that such bonuses
are pursuant to . a bonus program or schedule which is applicable to all such
commission-based compensation employees without discrimination and provided
that such bonus schedule is also commission-based compensation.

                          ARTICLE VI
       DISCRETIONARY (NON-CONTRACTUAL) BONUS COMPENSATION

 6.1 No employee who receives fixed-base compensation in excess of twelve and
one-half (12.5) times the hourly wage rate of the lowest paid full time
employee shall receive any discretionary bonus compensation, except as provided
in Paragraph 6.3, which, when combined with all fixed-base compensation and all
commission-based compensation, shall provide remuneration or compensation in
excess of twenty-five (25) times the hourly wage rate paid to the lowest paid
full-time employee.

 6.2 No employee who receives commission-based income which is not

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subject to limitation under Paragraph 4.1 or 4.2 shall receive any bonus
except as provided in Paragraph 5.3 above.

 6.3 The Board of Directors may provide for discretionary bonuses to eligible
employees otherwise limited under Paragraph 4.1 or 4.2, provided that such
bonuses are within the schedule provided in Paragraph 5.2 above.

                        ARTICLE VII
                  EXCLUDED STOCK OPTION PLANS

 7.1 Except for stock option plans within the provisions of this Article VII,
all compensation paid pursuant to stock option plans shall be within the
limitation imposed in Article IV.

 7.2 The Board of Directors may establish one or more stock option plans for
incentive compensation purposes. To be within the exclusion afforded by this
Article, any such plan must provide either:

 7.2.a. An S & P indexed option plan with the following terms:

     (i) no more than forty percent (40') of the shares subject to option
under the plan shall be optioned in anyone calendar year;

     (ii) no option shall vest for a period of twenty-four months after grant
and the grantee must be an employee on the date of vesting (i.e., employment
continuity of twenty-four  months);

     (iii) the options granted shall have an exercise price which floats,
relating to the base price, indexed to the S & P 500 Index and the options
shall be subject to standard anti-dilution adjustments;

     (iv) upon initial grant, the options shall have a minimum exercise price,
which shall be the base price, equal to the fair market value of the shares
determined as the average of the closing bid and asked prices on the
immediately prior trading day;

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     (v) no option shall be exercisable during the first twenty-four (24) months
after the date of grant and any option shall be exercisable for a period of
three (3) years after the date of vesting;
     (vi) a vested option shall be exercisable so long as the grantee shall
remain an employee, and in the event of death, termination of employment,
permanent disability, or retirement, shall be exercisable for a period of
ninety (90) days after such event, and if unexercised shall terminate;
     (vii) the exercise price shall be established on the first day after the
twenty-four (24) month period (the date on which the option shall vest) by
multiplying the base price (fair market value on the day of grant) by one (1)
plus any percentage increase in the S & p 500 Index since the day of grant. No
decrease shall be recognized and the exercise price shall never be less than
the fair market value on the day of grant.

      Example 1: On the day of grant, the fair market value of the
InvestAmerica stock is $1.50 and the S & P 500 Index is 439.1. On the day when
the exercise price is fixed, the market price of the InvestAmerica stock is
$2.50 and the S & P 500 Index is 543.2. The exercise price is $1.86, calculated
as $1.50 multiplied by 1.237, the increase in the S & P 500 Index plus 1. The
exercise price is less than the current InvestAmerica stock market price.

     Example 2: On the day of grant, the fair market value of the InvestAmerica
stock is $1.50 and the S & p 500 Index is 439.1. On the day when the exercise
price is fixed, the market price of the InvestAmerica stock is $1.75 and the S
& p 500 Index is 543.2. The exercise price is $1.86, calculated as $1.50
multiplied by 1.237, the percentage increase in the S & p 500 Index plus 1.
The exercise price is more than the current InvestAmerica stock market price.

     Example 3: On the day of grant, the fair market value of the InvestAmerica
stock is $1.50 and the S & p 500 index is 439.1. On the day when the exercise
price is fixed, the S & p 500 Index is 430. The exercise price is $1.50 as no
decrease in the S & P 500 Index is recognized and no decrease below the

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fair market value on the day of grant is permitted.

 7.2.b. A stock option plan, indexed to a performance measure, such as sales,
production, net income, or earnings per share, with the following terms:

     (i) no more than forty percent (40') of the shares subject to option
under the plan shall be optioned in anyone calendar year;

     (ii) the options granted shall have an exercise price which floats,
relating to the base price, inversely (reciprocally) indexed to the
performance measure selected;

     (iii) upon initial grant, the options shall have a minimum exercise price,
which shall be the base price, equal to the fair market value of the shares
determined as the average of the closing bid and asked prices on the
immediately prior trading day;

     (iv) no option shall be exercisable during the first twenty-four (24)
months after the date of grant and the grantee 1L'USt be an employee on the
date of vesting (i.e., employment continuity for twenty-four months);

     (v) the exercise price shall be established on the first day after the
twenty-four (24) month period (the date on which the option shall vest) by
multiplying the base price (fair market value on the day of grant) by one (1)
plus the inverse (reciprocal) percentage of improvement in the performance
measure selected since the day of grant.

     Example 1: On the day of grant, the fair market value of the InvestAmerica
stock is $1.50 and the selected index, "gross sales", is $18,000,000. On the
day when the exercise price is fixed, the market price of the InvestAmerica
stock is $2.50 and the gross sales are $28,000,000. The increase in "gross
sales" is $10,000,000 or 55.5% improvement. The inverse is 44.5% and the
exercise price is $2.17, calculated as the inverse in the improvement (1-
55.5%) plus 1. The exercise price is less than the current InvestAmerica
stock market price.

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     Example 2: On the day of grant, the fair market value of the InvestAmerica
stock is $1.50 and the selected index, "net income before taxes", is
$18,000,000. On the day when the exercise price is fixed, the market price of
the InvestAmerica stock is $1.75 and the "net income before taxes" is
$19,000,000 or 5.5% improvement. The inverse is 94.5% and the exercise price
is $2.92, calculated as the inverse in the improvement (1-5.5%) plus 1.  The
exercise price is greater than the current InvestAmerica stock market price.

     Example 3: On the day of grant, the fair market value of the InvestAmerica
stock is $1.50. On the day when the exercise price is fixed, the improvement
in the selected index is greater than 100%. The exercise price is $1.50 as no
decrease below the fair market value on the day of grant is permitted.

                       ARTICLE VIII
                COMPENSATION PAID IN PROPERTY

 8.1 When compensation is paid in property, the value of such property for
calculation of Total Direct compensation shall be the fair market value of
such property, net of. all liens and encumbrances assumed by the transferee,
as of the date of transfer.

                           ARTICLE IX
                      DEFERRED COMPENSATION

 9.1  The Board of Directors may provide for deferred compensation. However,
except as provided in Paragraph 9.2 all deferred compensation shall be included
in the calculation of Total Direct Compensation in the year in which the
payment is committed, without regard to its treatment for current accounting
or tax purposes, and not in the year in which paid.

 9.2 The Board of Directors may provide for indeterminate deferred compensation
which is not included within the limitation imposed in Paragraphs 4.1 and 4.2
provided that such indeterminate deferred compensation:

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     (i) does not vest without continued employment of at least twenty-four
(24) months after the date of grant;

     (ii) will not be paid by the corporation prior to at least five (5) years
after the date of the award or until death, retirement or involuntary
termination, whichever shall first occur; and

     (iii) is solely contingent on the ability of the corporation to make such
payments at the time due, without escrow, guarantee or surety thereof.

                           ARTICLE X
         PROFIT SHARING AND PENSION PLAN CONTRIBUTIONS

 10.1 Except as provided in this Article X, the current cost as paid or accrued
for any profit sharing or pension plan contributions shall be included to
determine compliance with the compensation limitation imposed by Article IV.

 10.2 Defined contribution profit sharing and pension plan contributions
proportionate to compensation, where the plan is applicable to all employees
not covered by a collective bargaining agreement, if non-discriminatory, shall
be excluded from the calculation of Total Direct Compensation.

 10.3 Contributions to 401(k) plans and ESOPs, where the plan is applicable to
all employees not covered by a collective bargaining agreement, if
non-discriminatory, shall be excluded from the calculation of Total Direct
Compensation.

                            ARTICLE XI
                          FRINGE BENEFITS

 11.1 Except as provided in this Article XI, the current cost as paid or
accrued of any special compensation or fringe benefits shall be included to
determine compliance with the compensation limitation imposed by Article IV.

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 11.2 Standard fringe benefits, generally available to all employees not
covered by a collective bargaining agreement, if nondiscriminatory, shall be
excluded from the calculation of Total Direct Compensation. Standard fringe
benefits shall include such items as sick pay, vacation pay, personal leave,
hospitalization/ medical/surgical/dental insurance, moving and relocation
expense reimbursement, child care, maternity leave and family leave.

 11.3 Special fringe benefits, or so-called "executive perks", available only
to a specific employee, or to a limited number of employees, such as providing
a company car, reimbursing for personal car/boat/airplane expenses, providing
of or reimbursement of personal, spousal or family social club/sports club,
country club/golf club/health club dues and expenses, etc., providing of or
reimbursement of spousal and/or dependent's travel expense, providing of or
reimbursement of legal expenses where not covered by corporate indemnification,
and use of corporate property for personal purposes, shall be included in
Total Direct Compensation. However, this provision shall not include (1)
expenses caused by executive position such as home security, bodyguards, special
reinforced vehicles, etc., nor (2) expenses for trade/business association
membership or business club expenses excludable under Article XII or approved
business expenses under Article XII, which shall not be included. Similarly,
executive perks, consistent with local (foreign) general practice, provided to
foreign-based employees, shall not be included in Total Direct Compensation.

 11.4 No fringe benefit paid or accrued pursuant to a plan approved by the
stockholders shall be included within Total Direct Compensation if such plan
according to its terms specifically excludes the benefits from the
calculation.

                          ARTICLE XII
        BUSINESS TRAVEL AND ENTERTAINMENT EXPENSES

 12.1 No non-accountable expense allowances shall be permitted.

 12.2 The Board of Directors shall establish, from time to time, a corporate
policy for reimbursable travel and entertainment expenses. Such policy shall
establish appropriate limits and

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standards, generally available to all employees and. without discrimination in
favor of executives or more highly compensated employees.

12.3 The Board of Directors may approve expenses for, or related to,
trade/business association memberships and business club expenses for selected
employees, provided that such expenses are reasonably related to such
employees' responsibilities and intended to primarily benefit InvestAmerica,
Inc. rather than the specific employee(s). Authority for approval of such
expenses, subject to specific guidelines adopted by the Board of Directors,
may be delegated to the Compensation Committee, if any.

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<PAGE>EXHIBIT 10.2  KEY EMPLOYEES INCENTIVE STOCK OPTION PLAN

                      INVESTAMERICA, INC.

             KEY EMPLOYEES INCENTIVE STOCK OPTION PLAN

      1.  Purpose.  The purpose of the Plan is to secure for the Corporation
and its stockholders the benefits which flow from providing employees of the
Corporation with the incentive inherent in common stock ownership.  It is
generally recognized that stock option plans aid in retaining competent
executives and furnish a device to attract executives of exceptional ability
to the Corporation because of the opportunity offered to acquire a proprietary
interest in the business.  The stock options granted under this S&P Index
Stock Option Plan are intended to qualify as incentive stock options within the
meaning of Internal Revenue Code Section 422A.

      2.  Amount of stock.  The total number of shares of Common Stock to be
subject to options granted on and after May 14, 1997 pursuant to this Plan
shall not exceed 500,000 shares of the Corporation's Common Stock.  This total
number of shares shall be subject to appropriate increase or decrease in the
event of a stock dividend upon, or a subdivision, split-up, combination or
reclassification of, the shares purchasable under such options.  In the event
that options granted under this Plan shall lapse without being exercised in
whole or in part, other options may be granted covering the shares not
purchased under such lapsed options.

     3.  Stock option committee.  The Board of Directors may, from time to
time, appoint a Stock Option Committee (hereinafter called the "Committee"),
to serve under this S&P Index Stock Option Plan.  The Committee shall consist,
if possible, of disinterested persons as that term is defined in Section 16 of
the Securities and Exchange Act of 1934, as amended.  In the absence of such a
committee, the entire Board of Directors shall serve as the Stock Option
Committee.

     4.  Eligibility and participation.  Options may be granted pursuant to
the Plan to all employees of the Corporation including its subsidiaries and
included affiliates (hereinafter called "employees/consultants").  From time to
time the Committee shall select the employees/consultants to whom options may
be granted by the Board of Directors and shall determine the number of shares
to be converted by each option so granted.  Future as well as present
employees/consultants (including officers, executives, managerial employees
and key consultants who are directors) shall be eligible to participate in this
Plan.  Directors who are not officers, executives, managerial employees of, or
key consultants to, the Corporation or a subsidiary are not eligible to
participate in this Plan.  No option may be granted under the Plan after May
24, 2001.

     5.  Option agreement.  The terms and provisions of options granted
pursuant to this Plan shall be set forth in an agreement, herein called an
Option Agreement, between the Corporation and the employee receiving the same.
The Option may be in such form, not inconstant with the terms of this Plan, as
shall be approved by the Board of Directors.

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   6.  Price.  The purchase price per share of Common Stock purchasable under
options granted pursuant to the Plan shall not be less than 100 percent of the
fair market value at the time the options are granted.  The purchase price per
share of Common Stock purchasable under options granted pursuant to this Plan
to a person who owns more than ten percent (10%) of the voting power of the
Corporation's vesting stock shall not be less than 110 percent of the fair
market value of such shares, at the time the options are granted.  For the
purposes of the preceding sentence (a) the employee/consultant shall be
considered as owning the stock owned directly or indirectly by or for himself,
the stock which the employee/consultant may purchase under outstanding options
and the stock owned, directly or indirectly, by or for his brothers and sisters
(whether of the whole or half blood), spouse, ancestors, and lineal descendants
and (b) stock owned directly or indirectly, by or for a corporation,
partnership, estate, or trust shall be considered as being owned proportionately
by or for its shareholders, partners, or beneficiaries.  For all purposes of
this Plan, the fair market value of the Common Stock of the Corporation shall
be determined in good faith at the time of the grant of any determination, the
Stock Option Committee shall not take into account the affect of any
restrictions on the Common Stock other than restrictions which, by their terms,
will never lapse.  The full purchase price of shares purchased shall be paid
upon exercise of the option.  Under certain circumstances such purchase price
per share shall be subject to adjustment as referred to in Section 10 of this
Plan.

     7.  Option period.  No option granted pursuant to this Plan shall be
exercisable after the expiration of five (5) years from the date the option is
first granted.	The expiration date stated in the Option Agreement is
hereinafter called the Expiration Date.

     8.  Termination of employment.  The Option Agreement shall proved that:

	 (a)  If, after the vesting date but prior to the Expiration Date the
grantee shall for any reason whatever, other than (1) his authorized
retirement as defined in (b) below, or (2) his death, cease to be employed by
the Corporation or a subsidiary, any unexercised portions of the option
granted shall automatically terminate;

	 (b)  If after the vesting date but prior to the Expiration Date the
grantee shall (1) retire upon or after reaching the age which at the time of
retirement is established as the normal retirement age fore employees of the
Corporation (such normal retirement age

                            -2-
<PAGE>

now being 62 years) or (2) with the written consent of the Corporation retire
prior to such age on account of physical or mental disability (such retirement
pursuant to (1) or (2) being deemed an "authorized retirement") any unexercised
portion of the option shall expire at the end of unexercised portion of the
option shall expire at the end of three (3) months after such authorized
retirement, and during such three months' period the grantee may exercise all
or any part of the then unexercised portion of the option; and

	 (c)  If after the vesting date but prior to the Expiration Date the
employee/consultant shall die (at a time when he is an employee of the
Corporation, a subsidiary or an included affiliate or within three months
after his authorized retirement), the legal representatives of his estate or a
legatee shall have the privilege, for a period of six (6) months after his
death, of exercising all or any part of the then unexercised portion of the
option.

Nothing in (b) or (c) shall extend the time for exercising any option granted
pursuant to this S&P Index Stock Option Plan beyond the Expiration Date.  In
no event shall any option  exercisable before it vests and no option shall vest
unless the grantee is an employee at the end of the twenty-fourth month after
grant.

     9.  Assignability.  The Option Agreement shall provide that the option
granted thereby shall not be transferable or assignable by the employee
otherwise than by will or by the laws of descent and distribution and during
the lifetime of the employee shall be exercisable only by him.

     10.  Adjustment in case of stock splits, stock dividends, etc.  The Option
Agreement may contain such provisions as the Board of Directors may approve as
equitable concerning the effect upon the option granted thereby and upon the
per share or per unit option price, of (a) stock dividends upon, or
subdivision, split-ups, combinations or reclassifications of, the securities
purchasable under the option, or (b) proposals to merge or consolidate the
corporation or to sell all or substantially all of its assets, or to liquidate
or dissolve the Corporation.

     11.  Stock for investment.  The Option Agreement shall provide that unless
the Common Stock to be issued shall have been registered the employee shall
upon each exercise of a part of all of the option granted represent and
warrant that his purchase of stock pursuant to such option is for investment
only, and not with a view to distribution involving a public offering.  At any
time the Board of Directors of the Corporation may waive the requirement of
such a provision in any Option Agreement entered into any stock option plan of
the Corporation.

     12.  Amendment of the Plan.  The Board of Directors of the Corporation
may from time to time alter, amend, suspend or discontinue the Plan and make
rules for its administration, except that the Board of Directors shall not
amend the Plan in any manner which would have the effect of preventing options
issued under the Plan from being "incentive stock options" as divided in
Section 422A of the Internal Revenue Code of 1986.

                            -3-
<PAGE>

     13.  Options discretionary.  The granting of options under this S&P Index
Stock Option Plan shall be entirely discretionary with the Stock Option
Committee and nothing in this Plan shall be deemed to give any person any
right to participate in this Plan or to receive option hereunder.

     14.  Stockholder approval.  The Plan will be submitted to the Common
stockholders of the Corporation at the Special Meeting of Stockholders to be
held on May 14, 1997, for approval by the holders of a majority of the
outstanding shares of Common Stock of the Corporation. If the Plan is not
approved by the holders of a majority of the outstanding shares of Common
Stock of the Corporation by June 1, 1997 then the Plan shall terminate and any
options granted hereunder shall be void and of no further force or effect.

                              -4-
<PAGE>

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