Document:

(Company letterhead)

July 24, 2000

Ms. Lori Adamski
Patriot Bank Corp. and Patriot Bank as jointly and severally
     liable Co-Lessees ("Patriot")
High and Hanover Streets
Pottstown, PA  19464

Re:   Master Equipment Lease Agreement 200273, Master Equipment Lease Agreement
Schedule 00010 ("Agreement")

Dear Ms. Adamski:

We are in receipt of your request to sub-lease some or all of the equipment
currently covered under the above referenced Agreement to Universal Money
Centers, Inc. ("UMC"). As you know, pursuant to section 24 of the Master
Equipment Lease Agreement, our consent is required for such an arrangement.

With this letter Newcourt Communications Finance Corporation, as Lessor, hereby
consents to this request to sub-lease provided Patriot understands and
acknowledges, by signing below, that this consent shall not relieve the Patriot
of its duties, liabilities and obligations under this Agreement, and that
Patriot shall be remain solely liable under this Agreement. Patriot also agrees
not to assert against Newcourt any defense, setoff, recoupment, claim or
counterclaim which the Patriot may have against UMC with respect to the
Agreement, Equipment and/or this consent to sub-lease. Patriot shall not be
relieved of its liability under the Agreement because of any agreement, release,
compromise or novation which may be made by Newcourt with UMC or any other party
with respect to the Agreement, Equipment and/or this consent to sub-lease.

Yours truly,                             Patriot Bank Corp. and Patriot Bank as
                                         jointly and severally liable Co-Lessees

By:  /s/ James V. Marino                 By:  /s/ Lori Adamski
------------------------                      ----------------------------------
James V. Marino                          Authorized Signature

                                         Lori Adamski Deposit Services Team
                                         Leader
                                         Print Name & Title

                                                         7/26/00
                                         ---------------------------------------
                                         DateEXHIBIT 10.1

                                 MATHSOFT, INC.

                              AMENDED AND RESTATED

                                 1992 STOCK PLAN
                                 ---------------

     1.     PURPOSE.  This  1992  Stock Plan (the "Plan") is intended to provide
            -------
incentives:  (a)  to  the  officers  and  other employees of MathSoft, Inc. (the
"Company"),  its  parent  (if any) and any present or future subsidiaries of the
Company  (collectively,  "Related  Corporations")  by  providing  them  with
opportunities  to  purchase  stock  in  the  Company pursuant to options granted
hereunder which qualify as "incentive stock options" under Section 422(b) of the
Internal Revenue Code of 1986, as amended (the "Code") ("ISO" or "ISOs"); (b) to
directors,  officers,  employees  and  consultants  of  the  Company and Related
Corporations  by  providing  them  with  opportunities  to purchase stock in the
Company  pursuant  to  options  granted  hereunder  which do not qualify as ISOs
("Non-Qualified Option" or "Non-Qualified Options"); (c) to directors, officers,
employees  and  consultants of the Company and Related Corporations by providing
them  with  awards  of  stock  in  the Company ("Awards"); and (d) to directors,
officers,  employees  and consultants of the Company and Related Corporations by
providing  them  with  opportunities  to  make  direct purchases of stock in the
Company  ("Purchases").  Both  ISOs  and  Non-Qualified  Options are referred to
hereafter  individually  as an "Option" and collectively as "Options".  Options,
Awards  and  authorizations  to  make  Purchases  are  referred  to  hereafter
collectively  as  "Stock  Rights".  As  used  herein,  the  terms  "parent"  and
"subsidiary"  mean  "parent  corporation"  and  "subsidiary  corporation",
respectively,  as  those  terms  are  defined  in  Section  424  of  the  Code.

     2.     ADMINISTRATION  OF  THE  PLAN.
            ------------------------------

          A.     BOARD  OR  COMMITTEE  ADMINISTRATION.  The  Plan  shall  be
                 ------------------------------------
     administered  by the  Board of  Directors  of the  Company  (the  "Board").
     Subject to paragraph 2D,  relating to compliance with Section 162(m) of the
     Code, the Board may appoint a Stock Plan Committee (the "Committee") of two
     or more of its  members to  administer  this Plan;  provided  that,  to the
     extent required by Rule 16b-3 promulgated under the Securities Exchange Act
     of 1934 or any successor provision ("Rule 16b-3"), with respect to specific
     grants of Stock Rights,  the Plan shall be  administered by a disinterested
     administrator  or   administrators   within  the  meaning  of  Rule  16b-3.
     Hereinafter,  all references in this Plan to the "Committee" shall mean the
     Board if no Committee has been  appointed.  Subject to  ratification of the
     grant or  authorization of each Stock Right by the Board (if so required by
     applicable  state law), and subject to the terms of the Plan, the Committee
     shall have the  authority to (i) determine the employees of the Company and
     Related  Corporations  (from among the class of  employees  eligible  under
     paragraph 3 to receive ISOs) to whom ISOs may be granted,  and to determine
     (from among the class of individuals and entities  eligible under paragraph
     3 to receive  Non-Qualified  Options and Awards and to make  Purchases)  to
     whom Non-Qualified Options, Awards and authorizations to make Purchases may
     be granted; (ii) determine the time or times at which Options or Awards may

<PAGE>
                                      - 2 -

     be granted or Purchases  made;  (iii)  determine the option price of shares
     subject to each  Option,  which  price  shall not be less than the  minimum
     price specified in paragraph 6, and the purchase price of shares subject to
     each Purchase;  (iv) determine  whether each Option granted shall be an ISO
     or a Non-Qualified  Option; (v) determine (subject to paragraph 7) the time
     or times when each Option shall become  exercisable and the duration of the
     exercise period;  (vi) determine  whether  restrictions  such as repurchase
     options  are to be  imposed  on  shares  subject  to  Options,  Awards  and
     Purchases and the nature of such restrictions,  if any, and (vii) interpret
     the Plan and prescribe and rescind rules and regulations relating to it. If
     the Committee  determines to issue a  Non-Qualified  Option,  it shall take
     whatever actions it deems necessary,  under Section 422 of the Code and the
     regulations  promulgated  thereunder,  to ensure  that  such  Option is not
     treated as an ISO. The  interpretation and construction by the Committee of
     any  provisions of the Plan or of any Stock Right granted under it shall be
     final unless otherwise determined by the Board. The Committee may from time
     to time adopt such rules and  regulations  for  carrying out the Plan as it
     may deem best. No member of the Board or the Committee  shall be liable for
     any action or determination  made in good faith with respect to the Plan or
     any Stock Right granted under it.

          B.     COMMITTEE ACTIONS.  The Committee may select one of its members
                 -----------------
     as its chairman,  and shall hold meetings at such time and places as it may
     determine.  Acts by a  majority  of the  Committee,  or acts  reduced to or
     approved in writing by a majority of the members of the Committee, shall be
     the valid acts of the  Committee.  From time to time the Board may increase
     the size of the Committee and appoint  additional  members thereof,  remove
     members  (with or without  cause) and appoint  new members in  substitution
     therefor,  fill  vacancies  however  caused,  or remove all  members of the
     Committee and thereafter directly administer the Plan.

          C.     GRANT  OF  STOCK  RIGHTS TO BOARD MEMBERS.  Stock Rights may be
                 -----------------------------------------
     granted to  members  of the Board  consistent  with the  provisions  of the
     second sentence of paragraph 2(A) above, if applicable. All grants of Stock
     Rights to  members  of the Board  shall in all  other  respects  be made in
     accordance  with the  provisions of this Plan  applicable to other eligible
     persons. Consistent with the provisions of the second sentence of paragraph
     2(A)  above,  members of the Board who are either  (i)  eligible  for Stock
     Rights pursuant to the Plan or (ii) have been granted Stock Rights may vote
     on any matters affecting the administration of the Plan or the grant of any
     Stock  Rights  pursuant to the Plan,  except that no such member  shall act
     upon the  granting to himself of Stock  Rights,  but any such member may be
     counted in  determining  the  existence  of a quorum at any  meeting of the
     Board  during  which action is taken with respect to the granting to him of
     Stock Rights.

          D.     PERFORMANCE-BASED  COMPENSATION.  The Board, in its discretion,
                 -------------------------------
     may take  such  action as may be  necessary  to ensure  that  Stock  Rights
     granted   under   the  Plan   qualify   as   "qualified   performance-based
     compensation"  within  the  meaning  of  Section  162(m)  of the  Code  and
     applicable   regulations    promulgated   thereunder    ("Performance-Based
     Compensation"). Such action may include, in the Board's discretion, some or
     all of the following (i) if the Board  determines that Stock Rights granted
     under the Plan generally shall constitute  Performance-Based  Compensation,
     the Plan  shall be  administered,  to the  extent  required  for such Stock

<PAGE>
                                      - 3 -

     Rights  to  constitute  Performance-Based   Compensation,  by  a  Committee
     consisting  solely  of two or  more  "outside  directors"  (as  defined  in
     applicable regulations  promulgated under Section 162(m) of the Code), (ii)
     if any  Non-Qualified  Options  with an  exercise  price less than the fair
     market value per share of Common  Stock are granted  under the Plan and the
     Board  determines  that such Options  should  constitute  Performance-Based
     Compensation,  such  options  shall  be  made  exercisable  only  upon  the
     attainment of a pre-established,  objective performance goal established by
     the  Committee,  and  such  grant  shall be  submitted  for,  and  shall be
     contingent upon  shareholder  approval and (iii) Stock Rights granted under
     the Plan may be subject to such other terms and conditions as are necessary
     for compensation  recognized in connection with the exercise or disposition
     of such Stock Right or the disposition of Common Stock acquired pursuant to
     such Stock Right, to constitute Performance-Based Compensation.

     3.     ELIGIBLE  EMPLOYEES AND OTHERS.  ISOs may be granted to any employee
            ------------------------------
of  the Company or any Related Corporation.  Those officers and directors of the
Company  who  are  not  employees  may  not  be  granted  ISOs  under  the Plan.
Non-Qualified  Options,  Awards  and  authorizations  to  make  Purchases may be
granted  to  any employee, officer or director (whether or not also an employee)
or consultant of the Company or any Related Corporation.  The Committee may take
into consideration a recipient's individual circumstances in determining whether
to  grant an ISO, a Non-Qualified Option, an Award or an authorization to make a
Purchase.  Granting of any Stock Right to any individual or entity shall neither
entitle  that individual or entity to, nor disqualify him from, participation in
any  other  grant  of  Stock  Rights.

     4.     STOCK.  The  stock subject to Options, Awards and Purchases shall be
            -----
authorized  but  unissued  shares of Common Stock of the Company, par value $.01
per  share  (the  "Common  Stock"),  or shares of Common Stock reacquired by the
Company  in  any  manner.  The  aggregate  number  of shares which may be issued
pursuant  to  the  Plan  is  4,650,000,  subject  to  adjustment  as provided in
paragraph  13;  provided;  that no such adjustment shall be made with respect to
the  1-for-2.5  reverse  stock  split  effected  on December 10, 1992.  Any such
shares  may be issued as ISOs, Non-Qualified Options or Awards, or to persons or
entities  making  Purchases,  so long as the number of shares so issued does not
exceed  such  number,  as  adjusted.  If any Option granted under the Plan shall
expire  or  terminate  for  any  reason without having been exercised in full or
shall  cease  for  any  reason  to  be  exercisable  in  whole  or  in part, the
unpurchased  shares  subject to such Options shall again be available for grants
of  Stock  Rights  under  the  Plan.

     No  employee  of  the  Company  or  any  Related Corporation may be granted
Options  to  acquire,  in the aggregate, more than 2,650,500 of shares of Common
Stock  under  the  Plan  during  any  fiscal year of the Company.  If any Option
granted  under  the Plan shall expire or terminate for any reason without having
been  exercised in full or shall cease for any reason to be exercisable in whole
or  in  part  or shall be repurchased by the Company, the shares subject to such
Option  shall be included in the determination of the aggregate number of shares
of  Common  Stock  deemed  to have been granted to such employee under the Plan.

<PAGE>
                                      - 4 -

     5.     GRANTING  OF  STOCK  RIGHTS.  Stock  Rights may be granted under the
            ---------------------------
Plan at any time after January 28, 1992 and prior to January 28, 2002.  The date
of  grant  of  a  Stock  Right  under the Plan will be the date specified by the
Committee  at  the  time it grants the Stock Right; provided, however, that such
date  shall  not be prior to the date on which the Committee acts to approve the
grant.  The Committee shall have the right, with the consent of the optionee, to
convert  an  ISO  granted  under  the Plan to a Non-Qualified Option pursuant to
paragraph  16.

     6.     MINIMUM  OPTION  PRICE;  ISO  LIMITATIONS.
            -----------------------------------------

          A.     PRICE  FOR NON-QUALIFIED OPTIONS.  The exercise price per share
                 --------------------------------
     specified in the agreement  relating to each  Non-Qualified  Option granted
     under the Plan  shall in no event be less  than the  lesser of (i) the book
     value  per share of Common  Stock as of the end of the  fiscal  year of the
     Company immediately preceding the date of such grant, or (ii) fifty percent
     (50%) of the fair  market  value per  share of Common  Stock on the date of
     such grant.

          B.     PRICE  FOR ISOS.  The exercise price per share specified in the
                 ---------------
     agreement  relating  to each ISO  granted  under the Plan shall not be less
     than the fair  market  value per share of Common  Stock on the date of such
     grant.  In the case of an ISO to be granted  to an  employee  owning  stock
     possessing  more than ten percent (10%) of the total combined  voting power
     of all  classes of stock of the  Company or any  Related  Corporation,  the
     price per share  specified in the agreement  relating to such ISO shall not
     be less than one hundred ten  percent  (110%) of the fair market  value per
     share of Common Stock on the date of grant.

          C.     $100,000 ANNUAL LIMITATION ON ISOS.  Each eligible employee may
                 ----------------------------------
     be granted ISOs only to the extent that, in the  aggregate  under this Plan
     and all  incentive  stock  option  plans  of the  Company  and any  Related
     Corporation, such ISOs do not become exercisable for the first time by such
     employee  during any  calendar  year in a manner  which  would  entitle the
     employee to purchase more than $100,000 in fair market value (determined at
     the time the ISOs were  granted) of Common Stock in that year.  Any options
     granted  to an  employee  in  excess  of such  amount  will be  granted  as
     Non-Qualified Options.

          D.     DETERMINATION  OF FAIR MARKET VALUE.  If, at the time an Option
                 -----------------------------------
     is granted under the Plan, the Company's  Common Stock is publicly  traded,
     "fair market  value" shall be  determined  as of the last  business day for
     which the prices or quotes  discussed in this sentence are available  prior
     to the date such  Option is granted and shall mean (i) the average (on that
     date) of the high  and low  prices  of the  Common  Stock on the  principal
     national  securities  exchange on which the Common stock is traded,  if the
     Common Stock is then traded on a national securities exchange;  or (ii) the
     last  reported  sale price (on that date) of the Common Stock on the NASDAQ
     National  Market List, if the Common Stock is not then traded on a national
     securities  exchange;  or (iii) the  closing  bid price (or  average of bid
     prices) last quoted (on that date) by an established  quotation service for
     over-the-counter  securities,  if the Common  Stock is not  reported on the
     NASDAQ National Market List.  However,  if the Common Stock is not publicly
     traded at the time an Option is granted under the Plan, "fair market value"
     shall be deemed to be the fair value of the Common Stock as  determined  by
     the Committee  after taking into  consideration  all factors which it deems
     appropriate, including, without limitation, recent sale and offer prices of
     the Common Stock in private transactions negotiated at arm's length.

<PAGE>
                                      - 5 -

     7.     OPTION  DURATION.  Subject  to  earlier  termination  as provided in
            ----------------
paragraphs  9  and  10,  each  Option  shall expire on the date specified by the
Committee, but not more than (i) ten years and one day from the date of grant in
the  case of Non-Qualified Options, (ii) ten years from the date of grant in the
case  of ISOs generally, and (iii) five years from the date of grant in the case
of  ISOs  granted  to  an employee owning stock possessing more than ten percent
(10%)  of the total combined voting power of all classes of stock of the Company
or  any  Related  Corporation.  Subject  to  earlier  termination as provided in
paragraphs  9  and  10,  the term of each ISO shall be the term set forth in the
original  instrument  granting such ISO, except with respect to any part of such
ISO  that  is  converted  into  a Non-Qualified Option pursuant to paragraph 16.

     8.     EXERCISE  OF  OPTION.  Subject  to  the  provisions  of paragraphs 9
            --------------------
through  12, each Option granted under the Plan shall be exercisable as follows:

          A.     VESTING.  The  Option  shall either be fully exercisable on the
                 -------
     date of grant or shall become  exercisable  thereafter in such installments
     as the Committee may specify.

          B.     FULL  VESTING  OF  INSTALLMENTS.  Once  an  installment becomes
                 -------------------------------
     exercisable it shall remain  exercisable until expiration or termination of
     the Option, unless otherwise specified by the Committee.

          C.     PARTIAL  EXERCISE.  Each Option or installment may be exercised
                 -----------------
     at any time or from time to time, in whole or in part,  for up to the total
     number of shares with respect to which it is then exercisable.

          D.     ACCELERATION OF VESTING.  The Committee shall have the right to
                 -----------------------
     accelerate the date of exercise of any installment of any Option;  provided
     that  the  Committee  shall  not,  without  the  consent  of  an  optionee,
     accelerate  the exercise date of any  installment  of any Option granted to
     any employee as an ISO (and not previously  converted into a  Non-Qualified
     Option  pursuant to paragraph  16) if such  acceleration  would violate the
     annual  vesting  limitation  contained  in Section  422(d) of the Code,  as
     described in paragraph 6(C).

     9.  TERMINATION OF EMPLOYMENT.  If an ISO optionee ceases to be employed by
         -------------------------
the  Company  and  all  Related  Corporations  other  than by reason of death or
disability as defined in paragraph 10, no further installments of his ISOs shall
become  exercisable,  and  his  ISOs shall terminate after the passage of ninety
(90)  days from the date of termination of his employment, but in no event later
than  on  their  specified expiration dates, except to the extent that such ISOs
(or  unexercised  installments  thereof)  have been converted into Non-Qualified
Options  pursuant to paragraph 16.  Employment shall be considered as continuing
uninterrupted  during any bona fide leave of absence (such as those attributable
to  illness,  military  obligations  or  governmental service) provided that the
period  of  such  leave does not exceed 90 days or, if longer, any period during
which  such  optionee's  right to reemployment is guaranteed by statute.  A bona
fide  leave  of  absence with the written approval of the Committee shall not be
considered  an  interruption  of  employment  under the Plan, provided that such

<PAGE>
                                      - 6 -

written  approval contractually obligates the Company or any Related Corporation
to continue the employment of the optionee after the approved period of absence.
ISOs  granted  under  the Plan shall not be affected by any change of employment
within  or  among  the Company and Related Corporations, so long as the optionee
continues  to be an employee of the Company or any Related Corporation.  Nothing
in  the Plan shall be deemed to give any grantee of any Stock Right the right to
be  retained  in  employment  or  other  service  by  the Company or any Related
Corporation  for  any  period  of  time.

     10.  DEATH;  DISABILITY.
          ------------------

          A.     DEATH.  If an ISO optionee ceases to be employed by the Company
                 -----
     and all Related  Corporations by reason of his death, any ISO of his may be
     exercised,  to the extent of the number of shares with  respect to which he
     could have exercised it on the date of his death,  by his estate,  personal
     representative  or  beneficiary  who has acquired the ISO by will or by the
     laws of descent and  distribution,  at any time prior to the earlier of the
     specified  expiration  date of the ISO or 180  days  from  the  date of the
     optionee's death.

          B.     DISABILITY.  If  an  ISO  optionee ceases to be employed by the
                 ----------
     Company and all Related Corporations by reason of his disability,  he shall
     have the right to exercise  any ISO held by him on the date of  termination
     of employment,  to the extent of the number of shares with respect to which
     he could have  exercised it on that date,  at any time prior to the earlier
     of the  specified  expiration  date of the ISO or 180 days from the date of
     the termination of the optionee's employment. For the purposes of the Plan,
     the term  "disability"  shall  mean  "permanent  and total  disability"  as
     defined in Section 22(e)(3) of the Code or successor statute.

     11.     ASSIGNABILITY.  No  Option  shall  be assignable or transferable by
             -------------
the  optionee  except  by  will  or by the laws of descent and distribution, and
during  the  lifetime  of  the optionee each Option shall be exercisable only by
him.

     12.     TERMS  AND  CONDITIONS  OF  OPTIONS.  Options shall be evidenced by
             -----------------------------------
instruments  (which  need  not  be identical) in such forms as the Committee may
from  time  to  time  approve.  Such  instruments shall conform to the terms and
conditions  set  forth  in  paragraphs  6 through 11 hereof and may contain such
other  provisions  as  the  Committee deems advisable which are not inconsistent
with  the  Plan,  including  restrictions  applicable  to shares of Common Stock
issuable  upon  exercise  of Options.  In granting any Non-Qualified Option, the
Committee  may  specify  that  such Non-Qualified Option shall be subject to the
restrictions set forth herein with respect to ISOs, or to such other termination
and  cancellation  provisions as the Committee may determine.  The Committee may
from  time to time confer authority and responsibility on one or more of its own
members  and/or  one or more officers of the Company to execute and deliver such
instruments.  The  proper officers of the Company are authorized and directed to
take  any  and  all action necessary or advisable from time to time to carry out
the  terms  of  such  instruments.

     13.     ADJUSTMENTS.  Upon  the  occurrence of any of the following events,
             -----------
an  optionee's  rights with respect to Options granted to him hereunder shall be
adjusted  as hereinafter provided, unless otherwise specifically provided in the
written  agreement between the optionee and the Company relating to such Option:

<PAGE>
                                      - 7 -

          A.     STOCK  DIVIDENDS  AND  STOCK  SPLITS.  If  the shares of Common
                 ------------------------------------
     Stock shall be subdivided  or combined into a greater or smaller  number of
     shares or if the Company  shall issue any shares of Common Stock as a stock
     dividend on its  outstanding  Common Stock,  the number of shares of Common
     Stock  deliverable  upon the  exercise  of Options  shall be  appropriately
     increased or decreased  proportionately,  and appropriate adjustments shall
     be made in the  purchase  price  per  share to  reflect  such  subdivision,
     combination or stock dividend.

          B.     CONSOLIDATIONS  OR  MERGERS.  If  the  Company  is  to  be
                 ---------------------------
     consolidated with or acquired by another entity in a merger, sale of all or
     substantially all of the Company's assets or otherwise (an  "Acquisition"),
     the  Committee  or the  board  of  directors  of any  entity  assuming  the
     obligations of the Company hereunder (the "Successor Board"),  shall, as to
     outstanding  Options,   either  (i)  make  appropriate  provision  for  the
     continuation  of such Options by substituting on an equitable basis for the
     shares then subject to such Options the consideration  payable with respect
     to  the  outstanding   shares  of  Common  Stock  in  connection  with  the
     Acquisition; or (ii) upon written notice to the optionees, provide that all
     Options  must be  exercised,  to the  extent  then  exercisable,  within  a
     specified  number of days of the date of such  notice,  at the end of which
     period the  Options  shall  terminate;  or (iii)  terminate  all Options in
     exchange for a cash payment equal to the excess of the fair market value of
     the shares  subject to such Options (to the extent then  exercisable)  over
     the exercise price thereof.

          C.     RECAPITALIZATION  OR  REORGANIZATION.  In  the  event  of  a
                 ------------------------------------
     recapitalization or reorganization of the Company (other than a transaction
     described in  subparagraph  B above)  pursuant to which  securities  of the
     Company  or  of  another   corporation  are  issued  with  respect  to  the
     outstanding  shares of Common Stock,  an optionee upon exercising an Option
     shall be entitled to receive for the purchase price paid upon such exercise
     the  securities he would have received if he had exercised his Option prior
     to such recapitalization or reorganization.

          D.     MODIFICATION  OF  ISOS.  Notwithstanding  the  foregoing,  any
                 ----------------------
     adjustments  made pursuant to  subparagraphs A, B or C with respect to ISOs
     shall be made only after the Committee,  after  consulting with counsel for
     the  Company,  determines  whether  such  adjustments  would  constitute  a
     "modification"  of such ISOs (as that term is defined in Section 424 of the
     Code) or would cause any adverse tax  consequences  for the holders of such
     ISOs. If the Committee  determines that such  adjustments made with respect
     to ISOs would  constitute a modification  of such ISOs, it may refrain from
     making such adjustments.

          E.     DISSOLUTION  OR  LIQUIDATION.  In  the  event  of  the proposed
                 ----------------------------
     dissolution  or  liquidation  of the  Company,  each Option will  terminate
     immediately  prior to the  consummation  of such proposed action or at such
     other time and subject to such other  conditions  as shall be determined by
     the Committee.

<PAGE>
                                      - 8 -

          F.     ISSUANCES  OF SECURITIES.  Except as expressly provided herein,
                 ------------------------
     no issuance by the Company of shares of stock of any class,  or  securities
     convertible  into  shares  of  stock of any  class,  shall  affect,  and no
     adjustment  by reason  thereof shall be made with respect to, the number or
     price of  shares  subject  to  Options.  No  adjustments  shall be made for
     dividends paid in cash or in property other than securities of the Company.

          G.     FRACTIONAL  SHARES.  No fractional shares shall be issued under
                 ------------------
     the Plan and the  optionee  shall  receive from the Company cash in lieu of
     such fractional shares.

          H.     ADJUSTMENTS.  Upon the happening of any of the events described
                 -----------
     in  subparagraphs A, B or C above, the class and aggregate number of shares
     set forth in  paragraph  4 hereof that are  subject to Stock  Rights  which
     previously  have been or  subsequently  may be granted under the Plan shall
     also be  appropriately  adjusted  to reflect the events  described  in such
     subparagraphs.  The  Committee or the Successor  Board shall  determine the
     specific  adjustments  to be made under this  paragraph 13 and,  subject to
     paragraph 2, its determination shall be conclusive.

     If any person or entity owning restricted Common Stock obtained by exercise
of  a  Stock  Right  made  hereunder  receives  shares  or securities or cash in
connection  with  a  corporate  transaction described in subparagraphs A, B or C
above  as  a  result  of  owning  such  restricted  Common Stock, such shares or
securities  or  cash  shall be subject to all of the conditions and restrictions
applicable  to  the restricted Common Stock with respect to which such shares or
securities  or cash were issued, unless otherwise determined by the Committee or
the  Successor  Board.

     14.     MEANS  OF  EXERCISING  STOCK RIGHTS.  A Stock Right (or any part or
             -----------------------------------
installment  thereof) shall be exercised by giving written notice to the Company
at  its  principal  office  address.  Such notice shall identify the Stock Right
being exercised and specify the number of shares as to which such Stock Right is
being  exercised,  accompanied  by  full  payment of the purchase price therefor
either  (a)  in  United  States  dollars  in  cash  or  by  check, or (b) at the
discretion of the Committee, through delivery of shares of Common Stock having a
fair  market  value  equal  as  of the date of the exercise to the cash exercise
price of the Stock Right, or (c) at the discretion of the Committee, by delivery
of  the  grantee's personal recourse note bearing interest payable not less than
annually  at no less than 100% of the lowest applicable Federal rate, as defined
in  Section  1274(d)  of the Code, or (d) at the discretion of the Committee and
consistent  with  applicable  law,  through the delivery of an assignment to the
Company of a sufficient amount of the proceeds from the sale of the Common Stock
acquired  upon  exercise  of  the  Option  and an authorization to the broker or
selling  agent  to  pay  that  amount to the Company, which sale shall be at the
participant's direction at the time of exercise, or (e) at the discretion of the
Committee,  by any combination of (a), (b), (c) and (d) above.  If the Committee
exercises  its  discretion  to permit payment of the exercise price of an ISO by
means  of the methods set forth in clauses (b), (c), (d) or (e) of the preceding
sentence, such discretion shall be exercised in writing at the time of the grant
of  the  ISO in question.  The holder of a Stock Right shall not have the rights
of a shareholder with respect to the shares covered by his Stock Right until the
date  of  issuance  of  a  stock  certificate to him for such shares.  Except as

<PAGE>
                                      - 9 -

expressly  provided  above  in  paragraph  13  with  respect  to  changes  in
capitalization and stock dividends, no adjustment shall be made for dividends or
similar  rights  for  which  the  record  date  is  before  the  date such stock
certificate  is  issued.

     15.     TERM  AND AMENDMENT OF PLAN.  This Plan was adopted by the Board on
             ---------------------------
January  28, 1992, subject (with respect to the validation of ISOs granted under
the Plan) to approval of the Plan by the stockholders of the Company at the next
Meeting  of  Stockholders  or,  in  lieu  thereof,  by  written consent.  If the
approval  of  stockholders is not obtained prior to January 28, 1993, any grants
of  ISOs  under  the  Plan  made prior to that date will be rescinded.  The Plan
shall  expire  at  the end of the day on  January 28, 2002 (except as to Options
outstanding  on  that  date).  Subject  to  the provisions of paragraph 5 above,
Stock  Rights  may  be  granted  under the Plan prior to the date of stockholder
approval  of the Plan.  The Board may terminate or amend the Plan in any respect
at  any  time,  except  that,  without the approval of the stockholders obtained
within  12  months before or after the Board adopts a resolution authorizing any
of  the  following  actions:  (a)  the total number of shares that may be issued
under  the Plan may not be increased (except by adjustment pursuant to paragraph
13);  (b) the provisions of paragraph 3 regarding eligibility for grants of ISOs
may not be modified; (c) the provisions of paragraph 6(B) regarding the exercise
price  at  which  shares  may  be  offered  pursuant to ISOs may not be modified
(except  by adjustment pursuant to paragraph 13); and (d) the expiration date of
the  Plan  may  not be extended.  Except as otherwise provided in this paragraph
15,  in  no  event  may  action of the Board or stockholders alter or impair the
rights  of  a  grantee,  without  his  consent, under any Stock Right previously
granted  to  him.

     16.     CONVERSION OF ISOS INTO NON-QUALIFIED OPTIONS; TERMINATION OF ISOS.
             ------------------------------------------------------------------
The  Committee,  at  the  written request of any optionee, may in its discretion
take  such  actions  as may be necessary to convert such optionee's ISOs (or any
installments  or  portions of installments thereof) that have not been exercised
on  the  date  of conversion into Non-Qualified Options at any time prior to the
expiration  of  such  ISOs, regardless of whether the optionee is an employee of
the  Company  or  a  Related  Corporation  at the time of such conversion.  Such
actions  may  include,  but  not be limited to, extending the exercise period or
reducing  the  exercise  price of the appropriate installments of such ISOs.  At
the  time  of  such conversion, the Committee (with the consent of the optionee)
may  impose  such  conditions  on  the  exercise  of the resulting Non-Qualified
Options  as  the  Committee  in its discretion may determine, provided that such
conditions  shall not be inconsistent with this Plan.  Nothing in the Plan shall
be  deemed to give any optionee the right to have such optionee's ISOs converted
into  Non-Qualified Options, and no such conversion shall occur until and unless
the  Committee takes appropriate action.  The Committee, with the consent of the
optionee,  may also terminate any portion of any ISO that has not been exercised
at  the  time  of  such  termination.

     17.     GOVERNMENTAL  REGULATION.  The  Company's  obligation  to  sell and
             ------------------------
deliver shares of the Common Stock under this Plan is subject to the approval of
any  governmental  authority  required  in  connection  with  the authorization,
issuance  or  sale  of  such  shares.

<PAGE>
                                     - 10 -

     18.     WITHHOLDING  OF  ADDITIONAL  INCOME  TAXES.  Upon the exercise of a
             ------------------------------------------
Non-Qualified  Option, the grant of an Award, the making of a Purchase of Common
Stock  for  less  than  its  fair  market  value,  the making of a Disqualifying
Disposition  (as  defined  in  paragraph 19) or the vesting of restricted Common
Stock  acquired  on  the  exercise  of  a Stock Right hereunder, the Company, in
accordance  with  Section  3402(a)  of the Code, may require the optionee, Award
recipient  or  purchaser  to  pay additional withholding taxes in respect of the
amount that is considered compensation includible in such person's gross income.
The  Committee  in  its  discretion may condition (i) the exercise of an Option,
(ii)  the  grant of an Award, (iii) the making of a Purchase of Common Stock for
less  than its fair market value, or (iv) the vesting of restricted Common Stock
acquired  by  exercising  a  Stock  Right,  on  the  grantee's  payment  of such
additional  withholding  taxes.

     19.     NOTICE  TO COMPANY OF DISQUALIFYING DISPOSITION.  Each employee who
             -----------------------------------------------
receives  an  ISO  must agree to notify the Company in writing immediately after
the  employee  makes  a  Disqualifying  Disposition of any Common Stock acquired
pursuant  to  the  exercise  of  an  ISO.  A  Disqualifying  Disposition  is any
disposition  (including  any  sale) of such Common Stock before the later of (a)
two years after the date the employee was granted the ISO, or (b) one year after
the  date  the  employee  acquired  Common  Stock by exercising the ISO.  If the
employee  has  died before such stock is sold, these holding period requirements
do  not  apply  and  no  Disqualifying  Disposition  can  occur  thereafter.

     20.     GOVERNING  LAW; CONSTRUCTION.  The validity and construction of the
             ----------------------------
Plan  and  the instruments evidencing Stock Rights shall be governed by the laws
of  the  Commonwealth of Massachusetts, or the laws of any jurisdiction in which
the  Company or its successors in interest may be organized.  In construing this
Plan,  the  singular  shall  include  the  plural and the masculine gender shall
include  the  feminine  and  neuter,  unless  the  context  otherwise  requires.

<PAGE>

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