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                                                                    Exhibit 10.3

                               DCP HOLDING COMPANY

             2006 DENTAL CARE PLUS MANAGEMENT EQUITY INCENTIVE PLAN

Section 1. Purposes of Plan.

     The purpose of this 2006 Dental Care Plus Management Equity Incentive Plan
(the "Plan") of DCP Holding Company, an Ohio corporation ("DCP Holding") is to
advance the interests of DCP Holding, it subsidiary, Dental Care Plus, Inc., an
Ohio corporation ("DCP"), and its stockholders by providing a means of
attracting and retaining key employees and directors for DCP and DCP Holding
(collectively referred to as the "Company"). In order to serve this purpose, the
Plan encourages and enables directors and key employees to participate in the
Company's future prosperity and growth by providing them with incentives and
Awards (as defined below) based on the Company's performance, development, and
financial success. These objectives will be promoted by granting to directors
and key employees equity-based awards in the form of one or more of the
following: (a) shares of DCP Holding's Class B Common Stock, without par value
("Shares") which are issued subject to restrictions under this Plan and DCP
Holding's Articles of Incorporation and Code of Regulations as in effect from
time to time ("Restricted Shares"); and (b) options to purchase Shares ("NQSOs")
which are not intended to qualify as incentive stock options under Section 422
of the Internal Revenue Code of 1986, as amended ("Code"). NQSOs are referred to
hereafter generally as "Stock Options" and awards of Restricted Shares and NQSOs
are referred to generally hereafter as the "Awards."

Section 2. Administration of Plan.

     A. The Plan shall be administered by DCP Holding's Board of Directors (the
"Board") through the Benefits and Compensation Committee thereof (the
"Committee"), consisting of not less than three directors of DCP Holding
appointed by the Board. The members of the Committee shall serve at the pleasure
of the Board, which may remove members from the Committee or appoint new members
to the Committee from time to time, and members of the Committee may resign by
written notice to the Chairman of the Board or the Secretary of DCP Holding. The
Committee shall have the power and authority to: (a) select recipients of Awards
("Participants") from among those eligible to receive Awards as set forth in
Section 3; (b) grant Stock Options, Restricted Shares, or any combination
thereof; (c) determine the number and type of Awards to be granted subject,
however, to the requirement that Awards made at or near the same time to members
of the Board ("Directors") must be determined on a uniform and objective basis
as to all Directors; (d) determine the terms and conditions, not inconsistent
with the terms hereof, of any Award, including, without limitation, time and
performance restrictions; (e) adopt, alter, and repeal such administrative
rules, guidelines, and practices governing the Plan as it shall, from time to
time, deem advisable; (f) interpret the terms and provisions of the Plan and any
Award granted and any agreements relating thereto; and (g) take any other
actions the Committee considers appropriate in connection with, and otherwise
supervise the administration of, the Plan. All decisions made by the Committee
pursuant to the provisions hereof, including, without limitation, decisions with
respect to Participants to be granted Awards and the number and type of Awards,
shall be made in the Committee's sole discretion (subject to the uniformity

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requirement as to Awards to Directors in their capacity as such) and shall be
final and binding on all persons. References hereinafter to the Committee shall
be read to mean the Board if no Committee is appointed hereunder.

     B. The Committee may select one of its members as its chairman, and shall
hold meetings at such times 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 (if consistent with applicable state law), 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 therefore, fill vacancies
however caused, or remove all members of the Committee and thereafter directly
administer the Plan.

     C. Awards may be granted to members of the Board consistent with the
provisions of Section 2(A) above. All Awards 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. Members of the Board who are either (a)
eligible for Awards pursuant to the Plan or (b) have been granted Awards may
vote on any matters affecting the administration of the Plan or the grant of any
Awards pursuant to the Plan, except that no such member shall act upon the
granting to himself of Awards, but any such member may be counted in determining
the existence of a quorum at any meeting of the Committee or the Board during
which action is taken with respect to the granting to him of Awards.

Section 3. Participants in Plan.

     The persons eligible to receive Awards under the Plan ("Participants")
shall include Directors and officers and other key employees of the Company who,
in the opinion of the Board or the Committee, have responsibilities affecting
the management, development, or financial success of the Company.

Section 4. Shares Subject to Plan.

     The maximum aggregate number of Shares which may be issued under the Plan
shall be 15,000 Class B Shares. The Shares which may be issued under the Plan
may be authorized but unissued Shares or issued Shares reacquired by the Company
and held as treasury Shares.

     If any Shares that have previously been the subject of a Stock Option cease
to be the subject of a Stock Option (other than by reason of exercise), or if
any Restricted Shares granted hereunder are forfeited by the holder, or if any
Stock Option or other Award terminates without a payment or transfer being made
to the Award recipient in the form of Shares, or if any Shares (whether or not
restricted) previously distributed under the Plan are returned to the Company in
connection with the exercise of an Award (including, without limitation, in
payment of the exercise price or tax withholding), such Shares shall again be
available for distribution in connection with future Awards under the Plan.

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Section 5. Grant of Awards.

     NQSOs, and Restricted Shares may be granted alone or in addition to other
Awards granted under the Plan. Any Awards granted under the Plan shall be in
such form as the Committee may from time to time approve, consistent with the
Plan, and the provisions of Awards need not be the same with respect to each
Participant, subject, however, to the uniformity requirement regarding Awards to
Directors made at or near the same time.

     Each Award granted under the Plan shall be authorized by the Committee and
shall be evidenced by a written Stock Option Agreement or Restricted Share
Agreement, as the case may be (collectively, "Award Agreements"), in the form
approved by the Committee from time to time, which shall be dated as of the date
approved by the Committee in connection with the grant, signed by an officer of
the Company authorized by the Committee, and signed by the Participant, and
which shall describe the Award and state that the Award is subject to all the
terms and provisions of the Plan and such other terms and provisions, not
inconsistent with the Plan, as the Committee may approve. The date on which the
Committee approves the granting of an Award shall be deemed to be the date on
which the Award is granted for all purposes, unless the Committee otherwise
specifies in its approval. The granting of an Award under the Plan, however,
shall be effective only if and when a written Award Agreement is duly executed
and delivered by or on behalf of the Company and the Participant.

Section 6. Stock Options.

     Stock Options granted under the Plan shall be subject to the following
terms and conditions and shall contain such additional terms and conditions not
inconsistent with the terms of the Plan as the Committee deems appropriate. Each
Stock Option grant shall be evidenced by a written Stock Option Agreement,
executed as set forth in Section 5, above, which shall be consistent with the
Plan, including, without limitation, the following provisions:

     (a) Exercise Price.

          The exercise price per Share issuable upon exercise of a Stock Option
     shall be no less than the minimum legal consideration required under the
     laws of the State of Ohio and no more than the fair market value per Share
     on the date the Stock Option is granted. For purposes of the Plan, the fair
     market value of the Shares shall mean, as of any given date, the last
     reported sale price on any stock exchange on which the Shares are listed on
     the most recent previous trading day, if applicable; provided that if the
     Shares are not traded on an exchange, then the fair market value of the
     Shares shall be the value determined in good faith by the Committee, in its
     sole discretion, which may be based on the book value of such Shares or
     other basis consistent with the Code of Regulations of DCP Holding.

     (b) Vesting and Exercise of Options.

          A Stock Option shall be exercisable only with respect to whole (not
     fractional) Shares which have become vested pursuant to the terms of that
     Stock Option. Each Stock

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     Option shall become vested with respect to Shares subject to that Stock
     Option on such date or dates or on the basis of such other criteria,
     including without limitation, the performance of the Company, as the
     Committee may determine, in its discretion, and as shall be specified in
     the applicable Stock Option Agreement. The Committee shall have the
     authority, in its discretion, to accelerate the time at which a Stock
     Option shall be exercisable whenever it may determine that such action is
     appropriate by reason of changes in applicable tax or other law or other
     changes in circumstances occurring after the grant of such Stock Option.

     (c) Term.

          No Stock Option shall be exercisable after the expiration of 10 years
     from the date on which that Stock Option is granted.

     (d) Method of Exercise.

          A Stock Option may be exercised, in whole or in part, by giving
     written notice to the Company stating the number of Shares (which must be a
     whole number) to be purchased. Upon receipt of payment of the full purchase
     price for such Shares by certified or bank cashier's check or other form of
     payment acceptable to the Company, or, if approved by the Committee, by (i)
     delivery of unrestricted Shares having a fair market value on the date of
     such delivery equal to the total exercise price, (ii) surrender of Shares
     subject to the Stock Option which have a fair market value equal to the
     total exercise price at the time of exercise, or (iii) a combination of the
     preceding methods, and subject to compliance with all other terms and
     conditions of the Plan and the Stock Option Agreement relating to such
     Stock Option, the Company shall issue, as soon as reasonably practicable
     after receipt of such payment, such Shares to the person entitled to
     receive such Shares, or such person's designated representative. Such
     Shares may be issued in the form of a certificate, by book entry, or
     otherwise, in the Company's sole discretion.

     (e) Restrictions on Shares Subject to Stock Options.

          Shares issued upon the exercise of any Stock Option may be made
     subject to such disposition, transferability or other restrictions or
     conditions as the Committee may determine, in its discretion, and as shall
     be set forth in the applicable Stock Option Agreement. Shares issued upon
     exercise of any Stock Option shall be subject to the terms and conditions
     of the Articles of Incorporation and Code of Regulations of DCP Holding as
     in effect from time to time.

     (f) Transferability.

          Except as provided in this paragraph, Stock Options shall not be
     transferable, and any attempted transfer (other than as provided in this
     paragraph) shall be null and void. Except for Stock Options transferred as
     provided in this paragraph, all Stock Options shall be exercisable during a
     Participant's lifetime only by the Participant. Without

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     limiting the generality of the foregoing, Stock Options may be transferred
     only upon the Participant's death and only by will or the laws of descent
     and distribution and, in the case of such a transfer, shall be exercisable
     only by the transferee or such transferee's legal representative.

     (g) Termination of Employment by Reason of Death or Disability.

          If a Participant's employment terminates by reason of the
     Participant's death or disability (as defined by the Committee in its sole
     discretion at the time of grant and set forth in the Stock Option
     Agreement), then (i) unless otherwise determined by the Committee within 60
     days of such death or disability, to the extent a Stock Option held by such
     Participant is not vested as of the date of death or disability, such Stock
     Option shall automatically terminate on such date, and (ii) to the extent a
     Stock Option held by such Participant is vested (whether pursuant to its
     terms, a determination of the Committee under the preceding clause (i), or
     otherwise) as of the date of death or disability, such Stock Option may
     thereafter be exercised by the Participant, the legal representative of the
     Participant's estate, the legatee of the Participant under the will of the
     Participant, or the distributee of the Participant's estate, whichever is
     applicable, for a period of one year (or such other period as the Committee
     may specify at or after grant or death or disability) from the date of
     death or disability or until the expiration of the stated term of such
     Stock Option, whichever period is shorter.

     (h) Termination of Employment by Reason of Retirement.

          If a Participant's employment terminates by reason of the
     Participant's retirement, then each NQSO held by such Participant may
     thereafter be exercised by the Participant according to its terms,
     including without limitation, for such period after such termination of
     employment as shall be set forth in the applicable Stock Option Agreement,
     or until the expiration of the stated term of such NQSO, whichever period
     is shorter. For purposes of the Plan, a Participant shall be considered to
     retire from the Company if the Participant "Retires" as defined in the Code
     of Regulations of DCP Holding.

     (i) Other Termination of Employment.

          If a Participant's employment terminates for any reason other than
     death, disability, or retirement, then (i) to the extent any Stock Option
     held by such Participant is not vested as of the date of such termination,
     such Stock Option shall automatically terminate on such date; and (ii) to
     the extent any Stock Option held by such Participant is vested as of the
     date of such termination, such Stock Option may thereafter be exercised for
     a period of 90 days (or such other period as the Committee may specify at
     or after grant or termination of employment) from the date of such
     termination or until the expiration of the stated term of such Stock
     Option, whichever period is shorter; provided that, upon the termination of
     the Participant's employment by the Company or its subsidiaries for Cause
     (as defined in an applicable Stock Option Agreement), any and all
     unexercised Stock Options granted to such Participant shall immediately
     lapse and be of no further force or effect. For purposes of the Plan,
     whether termination of a

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     Participant's employment by the Company is for "Cause" shall be determined
     by the Committee, in its sole discretion.

Section 7. Restricted Shares.

     Restricted Shares awarded under the Plan shall be subject to the following
terms and conditions and such additional terms and conditions not inconsistent
with the terms of the Plan as the Committee deems appropriate. Each Restricted
Share grant shall be evidenced by a written Restricted Share Agreement, executed
as set forth in Section 5, above, which shall be consistent with the Plan,
including, without limitation, the following provisions:

     (a) Price.

          The purchase price for Restricted Shares shall be any price set by the
     Committee and may be zero. Payment in full of the purchase price, if any,
     shall be made by certified or bank cashier's check or other form of payment
     acceptable to the Company, or, if approved by the Committee, by (i)
     delivery of unrestricted Shares having a fair market value on the date of
     such delivery equal to the total purchase price, or (ii) a combination of
     the preceding methods.

     (b) Acceptance of Restricted Shares.

          At the time of the Restricted Share Award, the Committee may determine
     that such Shares shall, after vesting, be further restricted as to
     transferability or be subject to repurchase by the Company or forfeiture
     upon the occurrence of certain events determined by the Committee, in its
     sole discretion, and specified in the Restricted Share Agreement. All
     Restricted Shares shall also be subject to the terms and conditions of the
     Articles of Incorporation and Code of Regulations of DCP Holding as in
     effect from time to time. Awards of Restricted Shares must be accepted by
     the Participant within 30 days (or such other period as the Committee may
     specify at grant) after the grant date by executing the Restricted Share
     Agreement. The Participant shall not have any rights with respect to the
     grant of Restricted Shares unless and until the Participant has executed
     the Restricted Share Agreement, delivered a fully executed copy thereof to
     the Company, and otherwise complied with the applicable terms and
     conditions of the Award.

     (c) Share Restrictions.

          Subject to the provisions of the Plan and the applicable Restricted
     Share Agreement, during such period as may be set by the Committee, in its
     discretion, and as shall be set forth in the applicable Restricted Share
     Agreement (the "Restriction Period"), the Participant shall not be
     permitted to sell, transfer, pledge, assign, or otherwise encumber the
     Restricted Shares, all of which shall remain subject to the terms and
     conditions of the DCP Holding Articles of Incorporation and Code of
     Regulations, as in effect from time to time. The Committee shall have the
     authority, in its sole discretion, to accelerate the time at which any or
     all of the restrictions (other than those applicable under the DCP Holding
     Articles of Incorporation and Code of Regulations) shall lapse

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     with respect to any Restricted Shares. Unless otherwise determined by the
     Committee at or after grant or termination of the Participant's employment,
     if the Participant's employment by the Company and its subsidiaries
     terminates during the Restriction Period, all Restricted Shares held by
     such Participant and still subject to restriction shall be forfeited by the
     Participant.

     (d) Stock Issuances and Restrictive Legends.

          Upon execution and delivery of the Restricted Share Agreement as
     described above and receipt of payment of the full purchase price, if any,
     for the Restricted Shares subject to such Restricted Share Agreement, the
     Company shall, as soon as reasonably practicable thereafter, issue the
     Restricted Shares. Restricted Shares may be issued in the form of a
     certificate, by book entry, or otherwise, in the Company's sole discretion,
     and shall bear an appropriate restrictive legend. Notwithstanding the
     foregoing to the contrary, the Committee may, in its sole discretion, issue
     Restricted Shares (whether or not such Restricted Shares are, at the time
     of such issuance, the subject of an Award) to the trustee of a trust set up
     by the Committee, consistent with the terms and conditions of the Plan, to
     hold such Restricted Shares until the restrictions thereon have lapsed (in
     full or in part, in the Committee's sole discretion), and the Committee may
     require that, as a condition of any Restricted Share Award, the Participant
     shall have delivered to the Company or such trustee, as appropriate, a
     stock power, endorsed in blank, relating to the Restricted Shares covered
     by the Award.

     (e) Shareholder Rights.

          Each Participant shall have, with respect to the Restricted Shares
     covered by any Award to that Participant, all of the rights of a
     shareholder in the Company with respect to the Restricted Shares covered by
     an Award, including the right to vote the Restricted Shares and the right
     to receive any dividends or other distributions with respect to the
     Restricted Shares, but subject, however, to those restrictions placed on
     such Restricted Shares under this Plan and as specified in the applicable
     Restricted Share Agreement.

     (f) Expiration of Restriction Period.

          Upon the expiration of the Restriction Period without prior forfeiture
     of the Restricted Shares (or rights thereto) subject to such Restriction
     Period, unrestricted whole (not fractional) Shares shall be issued and
     delivered to the Participant. Unrestricted Shares shall, however, continue
     to be subject to the terms and provisions of the DCP Holding Articles of
     Incorporation and Code of Regulations as in effect form time to time.

     (g) Termination of Employment

          If a Participant's employment by or service as a Director of the
     Company and its subsidiaries terminates before the end of any Restriction
     Period with the consent of the Committee, or upon the Participant's death,
     retirement (as defined in Section 6(h), above), or disability (as defined
     by the Committee in its discretion at the time of grant

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     and set forth in the Restricted Share Agreement), the Committee may
     authorize the issuance to such Participant (or his legal representative or
     designated beneficiary) of all or a portion of the Restricted Shares which
     would have been issued to him had his employment or appointment continued
     to the end of the Restriction Period. If the Participant's employment by or
     service as a Director of the Company and its subsidiaries terminates before
     the end of any Restriction Period for any other reason, all Restricted
     Shares shall be forfeited.

Section 8. Restriction on Exercise After Termination.

     Notwithstanding any provision of this Plan to the contrary, no unexercised
right created under this Plan (an "Unexercised Right") and held by a Participant
on the date of termination of such Participant's employment or status as a
Director for any reason shall be exercisable after such termination if, prior to
such exercise, the Participant (a) takes other employment or renders services to
others without the written consent of the Company, (b) violates any
non-competition, confidentiality, conflict of interest, or similar provision set
forth in the Award Agreement pursuant to which such Unexercised Right was
awarded, or (c) otherwise conducts himself in a manner adversely affecting the
Company in the sole discretion of the Committee.

Section 9. Withholding Tax.

     The Company, at its option, shall have the right to require the Participant
or any other person receiving Shares or Restricted Shares to pay the Company the
amount of any taxes which the Company is required to withhold with respect to
such Shares or Restricted Shares or, in lieu of such payment, to retain or sell
without notice a number of such Shares sufficient to cover the amount required
to be so withheld. The Company, at its option, shall have the right to deduct
from all dividends paid with respect to Shares or Restricted Shares the amount
of any taxes which the Company is required to withhold with respect to such
dividend payments. The Company, at its option, shall also have the right to
require a Participant to pay to the Company the amount of any taxes which the
Company is required to withhold with respect to the receipt by the Participant
of Shares pursuant to the exercise of a Stock Option, or, in lieu thereof, to
retain, or sell without notice, a number of Shares sufficient to cover the
amount required to be withheld. The obligations of the Company under the Plan
shall be conditional on such payment or other arrangements acceptable to the
Company.

Section 10. Securities Law Restrictions.

     No right under the Plan shall be exercisable and no Share shall be
delivered under the Plan except in compliance with all applicable federal and
state securities laws and regulations. The Company shall not be required to
deliver any Shares or other securities under the Plan prior to such registration
or other qualification of such Shares or other securities under any state or
federal law, rule, or regulation as the Committee shall determine to be
necessary or advisable, in its sole discretion.

     The Committee may require each person acquiring Shares under the Plan (a)
to represent and warrant to and agree with the Company in writing that such
person is acquiring the Shares

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without a view to the distribution thereof, and (b) to make such additional
representations, warranties, and agreements with respect to the investment
intent of such person or persons as the Committee may reasonably request. Any
certificates for such Shares may include any legend which the Committee deems
appropriate to reflect any restrictions on transfer.

     All Shares or other securities delivered under the Plan shall be subject to
such stop-transfer orders and other restrictions as the Committee may deem
advisable under the rules, regulations, and other requirements of the Securities
and Exchange Commission, any stock exchange upon which the Shares are then
listed, and any applicable federal or state securities law, and the Committee
may cause a legend or legends to be put on any certificates evidencing such
Shares to make appropriate reference to such restrictions.

Section 11. Change in Control.

     (a) Accelerated Vesting and Company Purchase Option.

          Notwithstanding any provision of this Plan or any Award Agreement to
     the contrary (unless such Award Agreement contains a provision referring
     specifically to this Section 11 and stating that this Section 11 shall not
     be applicable to the Award evidenced by such Award Agreement), if a Change
     in Control or a Potential Change in Control (each as defined below) occurs,
     then:

               (i) Any and all Stock Options theretofore granted and not fully
          vested shall thereupon become vested and exercisable in full and shall
          remain so exercisable in accordance with their terms, and the
          restrictions applicable to any or all Restricted Shares shall lapse
          and such Shares and Awards shall be fully vested; provided that no
          Stock Option or other Award right which has previously been exercised
          or otherwise terminated shall become exercisable; and

               (ii) The Company may, at its option, terminate any or all
          unexercised Stock Options and portions thereof not more than 30 days
          after such Change in Control or Potential Change in Control; provided
          that the Company shall, upon such termination and with respect to each
          Stock Option so terminated, pay to the Participant (or such
          Participant's transferee, if applicable) theretofore holding such
          Stock Option cash in an amount equal to the difference between the
          fair market value (as defined in Section 6(a), above) of the Shares
          subject to the Stock Option at the time the Company exercises its
          option under this Section 11(a)(ii) and the exercise price of the
          Stock Option; and provided further that if such fair market value is
          less than such exercise price, then the Committee may, in its
          discretion, terminate such Stock Option without any payment.

     (b) Definition of Change in Control.

          For purposes of the Plan, a "Change in Control" shall mean the
     happening of any of the following:

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               (i) When any "person" as defined in Section 3(a)(9) of the
          Securities Exchange Act of 1934 (the "1934 Act") and as used in
          Sections 13(d) and 14(d) thereof, including a "group" as defined in
          Section 13(d) of the 1934 Act, but excluding DCP and DCP Holding, any
          other subsidiary of DCP Holding, and any employee benefit plan
          sponsored or maintained by DCP or DCP Holding (including any trustee
          of such plan acting as trustee), directly or indirectly, becomes the
          "beneficial owner" (as defined in Rule 13d-3 under the 1934 Act) of
          securities of DCP Holding representing 50% or more of the combined
          voting power of DCP Holding's then outstanding securities;

               (ii) When, during any period of 24 consecutive months during the
          existence of the Plan, the individuals who, at the beginning of such
          period, constitute the Board (the "Incumbent Directors") cease for any
          reason other than death to constitute at least a majority of the
          Board; provided, however, that a Director who was not a Director at
          the beginning of such 24-month period shall be deemed to have
          satisfied such 24-month requirement (and be an Incumbent Director) if
          such Director was elected by, or on the recommendation of or with the
          approval of, at least two-thirds of the Directors who then qualified
          as Incumbent Directors either actually (because they were Directors at
          the beginning of such 24-month period) or by prior operation of this
          Section 11(b)(ii);

               (iii) The occurrence of a transaction requiring shareholder
          approval for the acquisition of DCP or DCP Holding by an entity other
          than DCP, DCP Holding or any other subsidiary of DCP Holding, or any
          of their respective affiliates, through purchase of assets, by merger,
          or otherwise; or

               (iv) Approval by the shareholders of DCP Holding of a complete
          liquidation or dissolution of DCP and DCP Holding.

     (c) Definition of Potential Change in Control.

          For purposes of the Plan, a "Potential Change in Control" means the
     happening of any one of the following:

               (i) The approval by the shareholders of DCP Holding of an
          agreement, the consummation of which would result in a Change in
          Control as defined in Section 11(b), above; or

               (ii) The acquisition of beneficial ownership of DCP Holding,
          directly or indirectly, by any entity, person, or group (other than
          DCP Holding, a subsidiary of DCP Holding, or any Company employee
          benefit plan (including any trustee of such plan acting as such
          trustee)) representing __% or more of the combined voting power of DCP
          Holding's outstanding securities and the adoption by the Board of a
          resolution to the effect that a Potential Change in Control of DCP
          Holding has occurred for purposes of the Plan.

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Section 12. Changes in Capital Structure.

     In the event DCP Holding changes its outstanding Shares by reason of stock
splits, stock dividends, or any other increase or reduction of the number of
outstanding Shares without receiving consideration in the form of money,
services, or property deemed appropriate by the Board, in its sole discretion,
the aggregate number of Shares subject to the Plan shall be proportionately
adjusted and the number of Shares and the exercise price for each Share subject
to the unexercised portion of any then-outstanding Award shall be
proportionately adjusted with the objective that the Participant's proportionate
interest in DCP Holding shall remain the same as before the change without any
change in the total exercise price applicable to the unexercised portion of any
then-outstanding Awards, all as determined by the Committee in its sole
discretion.

     In the event of any other recapitalization, corporate separation or
division, or any merger, consolidation, or other reorganization of DCP Holding,
the Committee shall make such adjustment, if any, as it may deem appropriate to
accurately reflect the number and kind of shares deliverable, and the exercise
prices payable, upon subsequent exercise of any then-outstanding Awards, as
determined by the Committee in its sole discretion.

     The Board's and the Committee's determination of the adjustments
appropriate to be made under this Section 12 shall be conclusive upon all
Participants under the Plan.

Section 13. No Enlargement of Employee Rights.

     The adoption of this Plan and the grant of one or more Awards to an
employee of DCP Holding or any of its subsidiaries shall not confer any right to
the employee to continue in the employ of DCP Holding or any such subsidiary and
shall not restrict or interfere in any way with the right of his employer to
terminate his employment at any time, with or without cause.

Section 14. Rights as a Shareholder.

     No Participant or his executor or administrator or other transferee shall
have any rights of a shareholder in DCP Holding with respect to the Shares
covered by an Award unless and until such Shares have been duly issued and
delivered to him under the Plan.

Section 15. Acceleration of Rights.

     The Committee shall have the authority, in its discretion, to accelerate
the time at which a Stock Option or other Award right shall be exercisable
whenever it may determine that such action is appropriate by reason of changes
in applicable tax or other laws or other changes in circumstances occurring
after the grant of the Award.

Section 16. Interpretation, Amendment or Termination of the Plan.

     The interpretation by the Committee of any provision of the Plan or of any
Award Agreement executed pursuant to the grant of an Award under the Plan shall
be final and

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conclusive upon all Participants or transferees under the Plan. The Board,
without further action on the part of the shareholders of DCP Holding, may from
time to time alter, amend, or suspend the Plan or may at any time terminate the
Plan, provided that: (a) no such action shall materially and adversely affect
any outstanding Stock Option or other right under the Plan without the consent
of the holder of such Stock Option or other right; and (b) except for the
adjustments provided for in Section 12, above, no amendment may be made by Board
action without shareholder approval if shareholder approval is required under
applicable law or regulation. Subject to the above provisions, the Board shall
have authority to amend the Plan to take into account changes in applicable tax
and securities laws and accounting rules, as well as other developments. In
addition, the Committee may amend the terms of any Award theretofor granted,
prospectively or retroactively; provided, no such amendment shall impair the
rights of any Participant without the Participant's consent unless it is made to
cause the Plan or such Award to comply with applicable law.

Section 17. Unfunded Status of the Plan.

     The Plan is intended to constitute an "unfunded" plan for incentive and
deferred compensation. With respect to any payments or deliveries of Shares not
yet made by the Company to a Participant or transferee, nothing contained herein
shall give any such Participant or transferee any rights that are greater than
those of a general creditor of the Company. The Committee may authorize the
creation of trusts or other arrangements to meet obligations created under the
Plan to deliver Shares or payments hereunder consistent with the foregoing.

Section 18. Protection of Board and Committee.

     No member of the Board or the Committee shall have any liability for any
determination or other action made or taken in good faith with respect to the
Plan or any Award granted under the Plan.

Section 19. Government Regulations.

     Notwithstanding any provision of the Plan or any Award Agreement executed
pursuant to the Plan, the Company's obligations under the Plan and such Award
Agreement shall be subject to all applicable laws, rules, and regulations and to
such approvals as may be required by any governmental or regulatory agencies,
including, without limitation, any stock exchange on which DCP Holding's Shares
may then be listed.

Section 20. Governing Law.

     The Plan shall be construed under and governed by the laws of the State of
Ohio.

Section 21. Genders and Numbers.

     When permitted by the context, each pronoun used in the Plan shall include
the same pronoun in other genders and numbers.

                                      -12-

<PAGE>

Section 22. Captions.

     The captions of the various sections of the Plan are not part of the
context of the Plan, but are only labels to assist in locating those sections,
and shall be ignored in construing the Plan.

Section 23. Effective Date.

     The Plan shall be effective January 1, 2006.

Section 24. Term of Plan.

     No Award shall be granted pursuant to the Plan on or after the 10th
anniversary of the Effective Date, but Awards granted prior to such tenth
anniversary may extend beyond that date.

Section 25. Savings Clause.

     In case any one or more of the provisions of this Plan or any Award shall
be held invalid, illegal, or unenforceable in any respect, the validity,
legality, and enforceability of the remaining provisions shall not in any way be
affected or impaired thereby, and the invalid, illegal, or unenforceable
provision shall be deemed null and void; however, to the extent permissible by
law, any provision which could be deemed null and void shall first be construed,
interpreted, or revised retroactively to permit this Plan or such Award, as
applicable, to be construed so as to foster the intent of this Plan.

     Executed this 14th day of December, 2005.

                                        DCP HOLDING COMPANY

                                        By:
                                            ------------------------------------
                                        Title:
                                               ---------------------------------

                                      -13-<PAGE>

                                                                    Exhibit 10.4

                                FIFTH THIRD BANK

                        MASTER EQUIPMENT LEASE AGREEMENT

     This Master Equipment Lease Agreement (this "Master Lease") dated as of
October 1, 2004 is made by and between THE FIFTH THIRD LEASING COMPANY, an Ohio
corporation, having an office at 38 Fountain Square Plaza, Cincinnati, Ohio
45263 ("Lessor"), and DENTAL CARE PLUS, INC., a corporation organized under the
laws of the State of Ohio and having a principal place of business at 100 Crowne
Pointe Place, Cincinnati, Hamilton County, OH 45241 ("Lessee").

                          TERMS AND CONDITIONS OF LEASE

     1. Lease. Subject to the terms and conditions set forth herein, Lessor and
Lessee shall execute and deliver Equipment Schedules pursuant to this Master
Lease (each, an "Equipment Schedule") and pursuant to each Equipment Schedule
Lessor shall lease to Lessee the equipment and other property described on such
Equipment Schedule (together with all parts, additions and accessories
incorporated therein, and software incorporated therein, the "Equipment"). Each
Equipment Schedule will incorporate by reference this Master Lease and will
specify certain terms relating to the leasing of the Equipment (this Master
Lease as incorporated into each Equipment Schedule, a "Lease"). Each Equipment
Schedule, together with this Master Lease, shall constitute a separate and
enforceable Lease In the event that any term of any Equipment Schedule conflicts
with or is inconsistent with any term of this Master Lease, the terms of the
Equipment Schedule shall govern As used herein, the term "Item of Equipment," as
it relates to any Equipment, shall have the meaning specified in the Equipment
Schedule relating to such Equipment and if no such meaning is specified therein,
"Item of Equipment" shall mean the Equipment as a whole.

     2. Term. With respect to any Item of Equipment, unless otherwise specified
on an Equipment Schedule, the initial term of lease shall commence on the
earlier of (a) the date an Acceptance Certificate (as defined in Section 5) is
executed with respect to such Item of Equipment, and (b) unless the Lessee
rejects such Item of Equipment in a written notice to Lessor, ten (10) days
after delivery of such Item of Equipment (the "Delivery and Acceptance Date")
and, unless earlier terminated as provided herein, shall expire on the
Expiration Date (as defined in the Equipment Schedule relating to such Item of
Equipment); provided, however, that the Base Lease Term or the then applicable
Renewal Term shall be automatically extended for successive one month periods
until either (a) the end of the Notice Period (as defined below) or (b) Lessor
demanding return of the Equipment. As used herein, "Notice Period" shall mean
the period ending on the latest of (i) the Expiration Date, (ii) one hundred
eighty (180) days after the delivery by Lessee of its final written notice of
its election to purchase or return the Equipment or to determine the Fair Market
Value or Fair Market Rental Value, as applicable, in accordance with the options
set forth in the Equipment Schedule and (iii) one hundred eighty (180) days
after the delivery by Lessee of its election to return the Equipment. Lessee
shall pay Basic Rent at the then current rate for each month during the
automatic renewal term. As used herein, "Term" shall mean, collectively, the
period from the Delivery and Acceptance Date to the Expiration Date and all
Renewal Terms (as defined in the Equipment Schedule relating to such Equipment);
provided, however, that this Master Lease shall be effective from and after the
date of execution hereof. All obligations of Lessee under Sections 17 and 18
hereof shall survive the expiration, cancellation or other termination of the
Term. Provided that no Default or Event of Default (each as defined in Section
16) has occurred and is continuing, neither Lessor nor anyone claiming by,
through or under Lessor, shall not interfere with Lessee's quiet use and
possession of the Equipment.

     3. Rent. Lessee shall pay Lessor for the leasing of the Equipment hereunder
the periodic rental payments ("Basic Rent") on the dates (each a "Rent Payment
Date") and in the amounts set forth in the Equipment Schedule. Basic Rent
together with all other additional amounts as may from time to time be payable
under this Lease and the other Lease Documents (as defined in Section 4) is
referred to

<PAGE>

herein as "Rent"). Rent shall be due whether or not Lessee has received any
notice that such payments are due. All Rent shall be paid to Lessor at its
address set forth in the Equipment Schedule, or as otherwise directed by Lessor
in writing. If any Rent is not paid when due (or within 10 days thereafter),
Lessee shall pay to Lessor a late payment fee equal to five percent (5%) of the
amount of such Rent.

     4. Net Lease. Each Lease shall constitute a non-cancelable net lease, it
being the intention of the parties that all costs, expenses and liability
associated with the Equipment or its lease shall be borne by Lessee. Lessee's
obligation to pay Rent and otherwise to perform its obligations under this Lease
and each other document and agreement executed in connection with this Lease
(together with the Lease, collectively, the "Lease Documents") shall be
irrevocable, absolute and unconditional and shall not be subject to defense,
counterclaim, set-off, diminution, abatement or recoupment for any reason
whatsoever, and Lessee waives all rights to terminate or surrender this Lease
for any reason except as expressly set forth in this Lease, including, without
limitation, defect in the Equipment or non-performance by Lessor. All Rent shall
be paid without reduction or deduction whatsoever, including any reduction or
deduction for any Tax (as defined in Section 18).

     5. Acceptance. Upon delivery of the Equipment, Lessee shall promptly
inspect and test such Equipment and, if acceptable to Lessee, accept such
Equipment and deliver to Lessor a certificate of acceptance, in form and
substance reasonably satisfactory to Lessor ("Acceptance Certificate"). Lessee
represents that it has selected both (a) the Equipment, and (b) the
manufacturer, vendor or other supplier of the Equipment (the "Supplier") without
assistance from Lessor and either is a party to, or has received a copy of, each
agreement and document by which Lessor acquired the Equipment or the right to
possession and use of the Equipment (including any documents or agreements with
the Supplier (collectively, the "Supply Contract")) prior to the Delivery and
Acceptance Date. Lessee hereby assumes the risks, burdens, and obligations to
any manufacturer or vendor of any Item of Equipment on account of nondelivery,
nonacceptance or nonperformance of the Equipment. Lessee's execution and
delivery of an Acceptance Certificate shall be conclusive evidence as between
Lessor and Lessee that the Items of Equipment referred to therein are acceptable
for all purposes hereof.

     6. Disclaimer of Warranties. THE EQUIPMENT IS BEING LEASED TO THE LESSEE BY
THE LESSOR "AS IS, WHERE IS". LESSOR DOES NOT MAKE, HAS NOT MADE, SHALL NOT BE
DEEMED TO MAKE OR HAVE MADE, AND EXPRESSLY DISCLAIMS TO LESSEE ANY WARRANTY OR
REPRESENTATION, EITHER EXPRESS OR IMPLIED, WRITTEN OR ORAL, WITH RESPECT T THE
EQUIPMENT LEASED HEREUNDER OR ANY COMPONENT THEREOF, INCLUDING, WITHOUT
LIMITATION, ANY WARRANTY AS TO DESIGN, COMPLIANCE WITH ANY LAW, RULE
SPECIFICATION, OR CONTRACT PERTAINING THERETO, QUALITY OF MATERIALS OR
WORKMANSHIP, MERCHANTABILITY, FITNESS FOR ANY PURPOSE, USE OR OPERATION SAFETY,
PATENT, TRADEMARK OR COPYRIGHT INFRINGEMENT, OR TITLE, IT BEING AGREED THAT ALL
SUCH RISKS, AS BETWEEN LESSOR AND LESSEE, ARE TO BE BORNE BY LESSEE.
Notwithstanding the foregoing, Lessee shall be entitled to the benefit of any
applicable manufacturer's warranties received by Lessor and, to the extent
assignable, such warranties are hereby assigned by Lessor to Lessee for the term
of the applicable Equipment Schedule.

     7. Conditions Precedent. The obligation of Lessor to purchase the Equipment
and to lease the same to Lessee shall be subject to satisfaction (or waiver by
Lessor) of each of the following conditions, prior to the Delivery and
Acceptance Date with respect to such Equipment: (a) Lessor shall have received
each of the following documents, in form and substance satisfactory to Lessor:
(i) the Equipment Schedule relating to such Equipment duly executed by Lessee;
(ii) an Acceptance Certificate for each Item of Equipment duly executed by
Lessee; (iii) if requested by Lessor, an assignment Lessee's rights under the
Supply Contract in form and substance acceptable to Lessor and consent executed
by Lessee and the Supplier; (iv) the original bills of sale evidencing chain of
title from the manufacturer or supplier to the Lessor relating to the Equipment
to be leased hereunder; (v) a certificate of the secretary or assistant
secretary of Lessee dated the date of such Equipment Schedule certifying (A) the
incumbency of each of the officers executing the applicable Lease Documents, (B)
a copy of the articles or certificate of incorporation, by-laws or code of
regulations, and other applicable organizational documents of Lessee and (C)
copies of any other documents evidencing the authorization of the

                                      -2-

<PAGE>

corporate officers on behalf of the Lessee to execute, deliver and perform this
Lease and each other Lease Document; (vi) a certificate dated the date of such
Equipment Schedule of the president or chief financial officer of Lessee
certifying that, to the best of Lessee's knowledge, no Default or Event of
Default has occurred and is continuing and no Event of Loss (as defined in
Section 11) has occurred with respect to any Equipment identified in such
Equipment Schedule; (vii) if requested by Lessor, an opinion of legal counsel to
Lessee in form and substance satisfactory to Lessor; and (viii) such other
documents or agreements as may be required by the terms of the Equipment
Schedule or as Lessor may reasonably request; (b) Lessor shall have the right
(by assignment or otherwise) to purchase the Equipment identified in the
applicable Equipment Schedule for a price not to exceed the Lessor's Capitalized
Cost (as identified in such Equipment Schedule) and on terms and conditions
otherwise reasonably satisfactory to the Lessor; (c) Lessor shall have received
evidence of the filing of Uniform Commercial Code financing statements or other
records relating to such Equipment in form and substance satisfactory to Lessor
in the jurisdiction in which Lessee is a registered organization and such other
jurisdiction as Lessor may reasonably request; (d) Lessor shall have received
evidence of insurance policies covering the Equipment which comply with the
requirements of Section 10, hereof; (e) the representations and warranties of
the Lessee contained herein and in each of the Lease Documents shall be true and
correct on and as of the Delivery and Acceptance Date both with and without
giving effect to the transactions contemplated by the applicable Lease; (f) no
Default or Event of Default shall have occurred and be continuing or result from
the transactions contemplated by the Lease; (g) Lessee shall have paid the fees
and reasonable out-of-pocket expenses of Lessor (including the fees and expenses
of counsel to the Lessor and any filing or recordation fees) incurred in
connection with the negotiation, execution and delivery of the Equipment
Schedule and other Lease Documents relating thereto; and (h) no material adverse
change in the existing or prospective financial condition or results of
operations of Lessee or any guarantor of Lessee's obligations hereunder (a
"Guarantor") which may affect the ability of Lessee to perform its obligations
under the Lease Documents, or the ability of any Guarantor to perform its
obligations under any Guaranty, shall have occurred since the date of the most
recent audited financial statements of Lessee delivered to Lessor.

     8. Use and Maintenance; Alterations.

          (a) Lessee covenants and agrees that it: (i) shall use the Equipment
solely in the conduct of its business, for the purpose, and in the manner, for
which the Equipment was designed; (ii) shall operate, maintain, service and
repair the Equipment, and maintain all records and other materials relating
thereto, (A) in accordance and consistent with (1) the Supplier's maintenance
and operating manuals or service agreements, whenever furnished or entered into,
including any subsequent amendments or replacements thereof, delivered by the
Supplier or other service provider to the Lessee (including requiring all
components, fuels and fluids installed in or used on the Equipment to meet the
standards specified by the Supplier from time to time), (2) the requirements of
all applicable insurance policies, (3) the Supply Contract, so as to preserve
all of Lessee's and Lessor's rights thereunder, including all rights to any
warranties, indemnities or other rights or remedies, and (4) all applicable
laws; and (B) without limiting the foregoing, so as to cause the Equipment to be
in good repair and operating condition and in at least the same condition as
when delivered to Lessee hereunder, except for ordinary wear and tear resulting
despite Lessee's full compliance with the terms hereof; (iii) shall not
discriminate against the Equipment with respect to scheduling of maintenance,
parts or service; (iv) shall not change the location of any Equipment as
specified in the Equipment Schedule without written notice to Lessor; and shall
not locate the Equipment outside of the United States without the prior consent
of Lessor and (v) to the extent requested by Lessor, shall cause each Item of
the Equipment to be continually marked, in a plain and distinct manner, with the
name of Lessor followed by the words "Owner and Lessor," or other appropriate
words designated by Lessor on labels furnished by Lessor. If the location for
any Equipment specified in the Equipment Schedule is a facility leased by Lessee
or owned by Lessee subject to one or more mortgage liens, upon the request of
Lessor, Lessee will obtain a real property waiver or waivers in form and
substance satisfactory to Lessor from the lessors or mortgagees of such
facility.

          (b) Lessee, at its own cost and expense, will promptly replace all
parts, appliances, systems, components, instruments and other equipment
("Parts") incorporated in, or installed on, the

                                      -3-

<PAGE>

Equipment which may from time to time become worn out, lost, stolen, destroyed,
seized, confiscated, damaged beyond repair or permanently rendered unfit for use
for any reason whatsoever; provided, however, that Lessee shall not be required
to replace any Part or Parts that are not material to the normal and customary
operation of the Equipment. In addition, in the ordinary course of maintenance,
service repair, overhaul or testing, Lessee may remove any Parts, whether or not
worn out, lost, stolen, destroyed, seized, confiscated, damaged beyond repair or
permanently rendered unfit for use, provided that Lessee shall replace such
Parts as promptly as practicable. All replacement Parts shall be free and clear
of all Liens (as defined in Section 8(c)) and shall be in as good an operating
condition as, and shall have a value and utility at least equal to, the Parts
replaced, assuming such replaced Parts were in the condition and repair required
to be maintained by the terms hereof. Any replacement Part installed, of
incorporated on, the Equipment shall be considered an accession to such
Equipment and title to such replacement Part shall immediately vest in Lessor
without cost or expense to Lessor.

          (c) Lessee will keep the Equipment and its interest therein free and
clear of all liens, claims, mortgages, charges and encumbrances of any type
regardless of how arising ("Liens") other than any Lien arising out of claims
against Lessor not relating to the lease of the Equipment to Lessee ("Permitted
Liens"). Lessee will defend, at its own expense, Lessor's title to the Equipment
from all such Liens. If any Lien shall attach to any item of Equipment, Lessee
will provide written notification to Lessor within ten (10) days after Lessee
receives notice of any such attachment stating the full particulars thereof and
the location of such Equipment on the date of such notification. Notwithstanding
the foregoing, in the event that any Lien is released within thirty (30) days
after Lessee has been notified of the existence of the Lien, Lessee shall not be
in breach of this Section.

          (d) At its sole option, Lessee may make any alteration, modification
or attachment to the Equipment deemed appropriate by Lessee, provided that such
alteration, modification, attachment is of a type which is readily removable
without damage to the Equipment, does not decrease the value, condition, utility
or useful life of the Equipment or cause such Equipment to become "limited use
property" (as defined in Revenue Procedure 2001-28, 2001-19 I.R.B. 1156 or any
successor publication or Treasury Regulation issued pursuant to the Internal
Revenue Code of 1986 (as amended, supplemented or modified from time to time,
the "Code")), a fixture (as defined in the Uniform Commercial Code as in effect
in any applicable jurisdiction), or real property or affect the insurability or
impair any manufacturer's warranty with respect to the Equipment. All
alterations, modifications and attachments of whatsoever kind or nature made to
any item of Equipment that cannot be removed without damaging or reducing the
functional capability, economic value or insurability of the item of Equipment
or impairing any manufacturer's warranty shall only be made with the prior
written consent of the Lessor and shall be deemed to be part of the Equipment.
Under no circumstance shall any non-severable alteration, modification or
attachment be subjected by Lessee to any encumbrance other than this Lease.

     9. Assignment and Sublease. Lessee shall not sublease or otherwise
relinquish possession of any Item of Equipment, or assign, transfer or encumber
its rights, interests or obligations hereunder or under any Equipment Schedule
executed pursuant hereto unless expressly permitted pursuant to the terms of the
Equipment Schedule relating to such Equipment. No assignment, transfer or
sublease, in any event, shall relieve Lessee of, and Lessee shall remain
primarily liable for, its obligations under each Lease Document.

     10. Insurance.

          (a) Lessee shall provide, maintain and pay for insurance coverage with
respect to the Equipment, insuring against, among other things, the loss, theft,
damage, or destruction of the Equipment, in an amount not less than the
Stipulated Loss Value (as defined in the applicable Equipment Schedule) of such
Equipment at any time; and public liability and property damage with respect to
the use or operation of the Equipment, in the amounts set forth in the
applicable Equipment Schedule. All insurance against loss shall name Lessor as
the sole loss payee and all liability insurance shall name Lessor and its
Assignees (as defined in Section 20) and their subsidiaries and affiliated
companies, and their successors and assigns as additional insureds. All of such
insurance shall be in form (including all endorsements required by Lessor), and
with companies, reasonably satisfactory to Lessor.

                                      -4-

<PAGE>

          (b) All policies of insurance required hereunder shall (i) provide
that any cancellation, expiration, lapse, or material modification shall not be
effective as to the Lessor for a period of thirty (30) days after receipt by
Lessor of written notice thereof; (ii) provide that premiums may be paid by the
Lessor, but without liability on the part of the Lessor for such premiums; (iii)
be primary without any right of set-off or right of contribution from any other
insurance carried by the Lessor; (iv) contain breach of warranty provisions
providing that, in respect of the interests of the Lessor, the insurance shall
not be invalidated by any action, inaction or breach of warranty, declaration,
or condition by the Lessee or any other person or by any fact or information
known to Lessor; and (v) waive any right of subrogation against Lessor. Prior to
the Delivery and Acceptance Date for any Item of Equipment, and thereafter, not
less than 15 days prior to each renewal or replacement of such insurance, Lessee
will deliver to Lessor certificates issued by the insurance carriers thereunder
evidencing the insurance required to be maintained pursuant to this Lease.

          (c) The proceeds (if any) of the insurance maintained by Lessee that
are received with respect to the loss or damage of any Equipment, shall be
applied and paid first, to Lessor for any amount then due and payable by Lessee
under this Lease, second, if an Event of Loss (as defined in, and subject to,
Section 11) has occurred, to Lessor for the payment of Stipulated Loss Value or,
otherwise, if such loss or damage does not constitute an Event of Loss, to
Lessee for its reasonable, documented, out-of-pocket costs to repair or replace
such item of Equipment pursuant to Section 11(b)(i), to the extent that such
repairs or replacements were necessitated by the occurrence of the loss for
which such proceeds were paid, third, to Lessee to reimburse Lessee for any
Stipulated Loss Value actually paid to, and retained by Lessor and fourth, any
excess to Lessor. Proceeds of any liability insurance shall promptly be paid to
the party entitled thereto.

     11. Risk of Loss; Damage to Equipment.

          (a) Lessee shall bear the entire risk of loss and damage to any and
all Items of Equipment from any cause whatsoever, whether or not insured
against, during the Term until the Equipment is returned to Lessor in accordance
with Section 14 hereof. No loss or damage shall relieve Lessee of the obligation
to pay Rent or of any other obligation under this Lease. An "Event of Loss"
shall be deemed to have occurred with respect to any Item of Equipment if such
Item of Equipment or any material part thereof has been lost, stolen,
requisitioned or condemned by any governmental authority, damaged beyond repair
or damaged in such a manner that results in an insurance settlement on the basis
of an actual or arranged total loss.

          (b) Upon any loss or damage to any Item of Equipment not constituting
an Event of Loss, Lessee will promptly, and in any event within thirty (30) days
of such loss or damage (or such longer period as to which the parties shall
mutually agree), place such Item of Equipment in good condition and repair as
required by the terms of this Lease. If an Event of Loss to any Item of
Equipment has occurred, Lessee shall immediately notify Lessor of same, and at
the option of Lessee, Lessee shall: (i) not more than thirty (30) days following
such Event of Loss (or such longer period as Lessor shall determine in its sole
discretion) replace such Item of Equipment with replacement equipment
(acceptable to Lessor) in as good condition and repair, and with the same value
remaining useful economic life and utility, as such replaced Item of Equipment
immediately preceding the Event of Loss (assuming that such replaced Item of
Equipment was in the condition required by this Lease), which replacement
equipment shall immediately, and without further act, be deemed to constitute
Items of Equipment and be fully subject to this Lease as if originally leased
hereunder and shall be free and clear of all Liens; or (ii) pay to Lessor on the
next succeeding Rent Payment Date the sum of (A) all Rent due and owing
hereunder with respect to such Item of Equipment (at the time of such payment)
including all Basic Rent payable on such Rent Payment Date plus (B) the
Stipulated Loss Value as of such Rent Payment Date with respect to such Item of
Equipment. Upon Lessor's receipt of the payment required under subsection (ii)
above, Lessee shall be entitled to Lessor's interest in such Item of Equipment,
in its then condition and location "as is" and "where is", without any
representations or warranties, express or implied.

                                      -5-

<PAGE>

     12. Financial, Other Information and Notices.

          (a) Lessee shall maintain a standard and modern system for accounting
and shall furnish to Lessor:

               (i) Within sixty (60) days after the end of each quarter, a copy
     of Lessee's internally prepared consolidated financial statements for that
     quarter and for the year to date in a form reasonably acceptable to Lessor,
     prepared and certified as complete and correct, subject to changes
     resulting from year-end adjustments, by the chief financial officer of
     Lessee.

               (ii) Within one hundred twenty (120) days after the end of each
     fiscal year, a copy of Lessee's consolidated year end financial statements
     audited by a firm of independent certified public accountants acceptable to
     Lessor (which acceptance shall not be unreasonably withheld) and
     accompanied by an audit opinion of such accountants without qualification.

     All such financial statements shall be prepared in accordance with
     generally accepted accounting principles, consistently applied.

          (b) Lessee shall provide prompt written notice to Lessor (i) of any
Event of Default (ii) of any loss or damage to any Item of Equipment or any
Event of Loss with respect to any Item of Equipment, and (iii) any existing or
threatened investigation, claim or action by any governmental authority which
could adversely affect the Equipment or this Lease.

          (c) Lessee shall furnish such other information as Lessor may
reasonably request from time to time relating to the Equipment, this Lease or
the operation or condition of Lessee including, without limitation, such
additional financial statements of the Lessee for such periods as Lessor may
request; provided that Lessee shall have a reasonable amount of time to have
such financial statements prepared.

     13. Inspections. Lessor may from time to time during Lessee's normal
business hours, and, so long as no Default or Event of Default is continuing,
upon not less than five (5) days written notice to Lessee, inspect the Equipment
and Lessee's records with respect thereto. Lessee shall cooperate with Lessor in
scheduling such inspection and in making the Equipment available for inspection
by Lessor or its designee at a single location as reasonably specified by
Lessee. Lessee will, upon reasonable written request, provide a report on the
condition of the Equipment, a record of its maintenance and repair, a summary of
all items suffering an Event of Loss, a certificate of no Event of Default, or
such other information or evidence of compliance with Lessee's obligations under
the Lease as Lessor may reasonably request.

     14. Condition Upon Return. At the expiration of the Term, unless Lessee has
elected to purchase the Equipment in accordance with the terms of the Equipment
Schedule, Lessee shall promptly, at its own cost and expense: (a) return the
Equipment in the condition required to be maintained under Section 8(a) hereof;
(b) if de-installation, disassembly or crating is required, cause such Items of
Equipment to be de-installed, disassembled and crated by an authorized
manufacturer's representative or such other service person as is reasonably
satisfactory to Lessor; and (c) return such Items of Equipment in the condition
and in the manner specified in the Equipment Schedule (collectively, the "Return
Condition"). The Equipment, as returned, will include related maintenance logs,
operating manuals, and other related materials. All operating manuals for the
Equipment must be returned to Lessor in a usable condition and containing all
pages. If lost or destroyed, Lessee shall, at its own expense, provide
replacement operating manuals. Lessor may, but is not required to, inspect the
Equipment prior to its return. If Lessor determines that the Equipment does not
conform to the Return Condition, Lessor will promptly notify Lessee of such
determination specifying the repairs or refurbishments needed to place the
Equipment in the Return Condition. Lessor may, at its option, either require
Lessee to effect such repairs or itself effect such repairs. In either case, all
costs associated with any repairs and inspections will be paid by Lessee. Until
Lessee has returned the Equipment in compliance with the requirements of this
Lease, the Lease shall continue in full force and effect and Lessee shall
continue to pay Rent

                                      -6-

<PAGE>

notwithstanding any expiration or termination of the Term through and including
the date on which the Equipment is accepted for return by Lessor as conforming
with the Return Condition.

     15. Lessee's Representations and Warranties. Lessee represents and warrants
as of the date of execution and delivery of this Master Lease and each Equipment
Schedule as follows: (a) Lessee is a corporation organized under the laws of the
State of Ohio, having a principal place of business at 100 Crowne Pointe Place,
Cincinnati, Hamilton County, Ohio, 45241, duly organized, validly existing under
the laws of the jurisdiction of its organization with full power to enter into
and to pay and perform its obligations under the Equipment Schedule and this
Lease as incorporated therein by reference, and is duly qualified or licensed in
all other jurisdictions where its failure to so qualify would adversely affect
the conduct of its business or its ability to perform any of its obligations
under or the enforceability of this Lease; (b) each Equipment Schedule, this
Master Lease and all other Lease Documents have been duly authorized, executed
and delivered by Lessee, are valid, legal and binding obligations of Lessee, are
enforceable against Lessee in accordance with their terms and do not and will
not contravene any provisions of or constitute a default under Lessee's
organization documents, any agreement to which it is a party or by which it or
any of its property is bound, or any applicable law, regulation or order of any
governmental authority; (c) Lessor's right, title and interest in and to the
Equipment and the Rent therefrom will vest in Lessor upon Lessee's acceptance of
the Equipment for lease hereunder and will not be affected or impaired by the
terms of any agreement or instrument by which Lessee or any of its property is
bound; (d) no approval of, or filing with, any governmental authority or other
person is required in connection with Lessee's entering into, or the payment or
performance of its obligations under, this Lease and the other Lease Documents;
(e) there are no suits or proceedings pending or, to the knowledge of Lessee,
threatened, before any court or governmental agency against or affecting Lessee
which, if decided adversely to Lessee, would adversely affect the conduct of its
business or its ability to perform any of its obligations under or the
enforceability of this Lease; (f) the financial statements of Lessee which have
been delivered to Lessor have been prepared in accordance with generally
accepted accounting principles consistently applied, and fairly present Lessee's
financial condition and the results of its operations as of the date of and for
the period covered by such statements (subject to customary year-end
adjustments), and since the date of such statements there has been no material
adverse change in such financial condition or operations; (g) Lessee's full and
correct legal name is set forth on the signature page hereof and Lessee will not
change its legal name or the location of its jurisdiction of organization
without giving to Lessor at least thirty (30) days prior written notice thereof;
(h) the Equipment will always be used for business or commercial, and not
personal, purposes; (i) Lessee is not in default under any obligation for
borrowed money, for the deferred purchase price of property or any lease
agreement which, either individually or in the aggregate, would have a material
adverse effect on the condition of its business or its ability to perform any of
its obligations under or the enforceability of this Lease; and (j) Lessee is,
and will remain, in full compliance with all laws and regulations applicable to
it including without limitation, (i) ensuring that no person who owns a
controlling interest in or otherwise controls Lessee is or shall be (A) listed
on the Specially Designated National and Blocked Person List maintained by the
Office of Foreign Assets Control ("OFAC"), Department of the Treasury and/or any
other similar lists maintained by OFAC pursuant to any authorizing statute,
executive order or regulations or (C) a person designated under Section 1(b),
(c) or (d) of Executive Order No. 13224 (September 23, 2001), any related
enabling legislation or any other similar executive order and (ii) compliance
with all applicable Bank Secrecy Act ("BSA") laws, regulations and government
guidance on BSA compliance and on the prevention and detection of money
laundering violations.

Lessee's representations and warranties shall survive termination or expiration
of the Lease.

     16. Events of Default and Remedies.

          (a) Each of the following events constitutes an "Event of Default"
hereunder and any event that, with the passage of time or the giving of notice,
or both, would constitute an Event of Default shall constitute a "Default"
hereunder: (i) Lessee fails to pay any Rent when due under this Lease and such
failure continues for a period of ten (10) days; (ii) any representation or
warranty made by Lessee in the Lease or in any other Lease Document shall at any
time prove to have been incorrect in any material respect as and when made;
(iii) Lessee fails (A) to obtain and maintain the insurance coverage required

                                      -7-

<PAGE>

herein; or (B) fails to materially observe or perform any other covenant,
condition or agreement under this Lease and, in the case of clause (B), such
failure continues unremedied for a period of fifteen (15) days after written
notice thereof by Lessor to Lessee; (iv) Lessee or any Guarantor shall have
consolidated with, merged with or into, or conveyed, sold or otherwise
transferred all or substantially all of its assets or shall have failed to
maintain its corporate existence; (v) Lessee or any Guarantor (A) ceases doing
business as a going concern; (B) makes an assignment for the benefit of
creditors or admits in writing its inability to pay its debts as they mature or
generally fails to pay its debts as they become due; (C) initiates any voluntary
bankruptcy, reorganization, insolvency or similar proceeding; (D) fails to
obtain the discharge of any bankruptcy, reorganization, insolvency or similar
proceeding initiated against it by others within sixty (60) days of the date
such proceedings were initiated; (E) requests or consents to the appointment of
a trustee, custodian or receiver or other officer with similar powers for itself
or a substantial part of its property; or (F) a trustee, custodian or receiver
or other officer with similar powers is appointed for itself or for a
substantial part of its property; (vi) Lessee fails to return the Equipment or
fails to return the Equipment in the required condition at the expiration of the
Term; or (vii) if Lessee's obligations are guaranteed by any other party, an
"Event of Default" (under and as defined in the Guaranty executed by such
Guarantor) shall occur.

          (b) Upon the occurrence of an Event of Default, Lessor may exercise
any one or more of the following remedies and any additional rights and remedies
permitted by law (none of which shall be exclusive) and shall be entitled to
recover all its reasonable costs and expenses and attorneys' fees in enforcing
its rights and remedies:

               (i) Lessee shall, upon demand, assemble or cause to be assembled
     any o all of the Equipment at a location designated by Lessor; and/or to
     return promptly, at Lessee's expense, any or all of the Equipment to Lessor
     at such location, in the condition and otherwise in accordance with all of
     the terms of Section 14 hereof; and/or

               (ii) Lessor may itself or by its agents enter upon the premises
     of Lessee or any other location where the Equipment is located and take
     possession of and render unusable by Lessee any or all of the Equipment,
     wherever it may be located, without any court order or other process of law
     and without liability for any damages occasioned by such taking of
     possession; and/or

               (iii) Sell, re-lease or otherwise dispose of any or all of the
     Equipment, whether or not in Lessor's possession, at public or private sale
     with or without notice to Lessee, with the right of Lessor to purchase and
     apply the net proceeds of such disposition, after deducting all costs of
     such disposition (including but not limited to costs of transportation,
     possession, storage, refurbishing, advertising and brokers' fees), to the
     obligations of Lessee under this Lease, with Lessee remaining liable for
     any deficiency and with any excess being retained by Lessor, or retain any
     and all of the Equipment; and/or

               (iv) Cancel such Equipment Schedule as to any or all of the
     Equipment; and/or

               (v) Proceed by appropriate court action, either at law or in
     equity (including an action for specific performance), to enforce
     performance by Lessee or to recover damages associated with such Event of
     Default; or exercise any other right or remedy available to Lessor at law
     or in equity; and/or

               (vi) By offset, recoupment or other manner of application, apply
     any security deposit, monies held in deposit or other sums then held by
     Lessor or any affiliate of Lessor, and with respect to which Lessee has an
     interest, against any obligations of Lessee arising under this Lease or any
     other Lease Document, whether or not Lessee has pledged, assigned or
     granted a security interest to Lessor in any or all such sums as collateral
     for said obligations.

                                      -8-

<PAGE>

          (c) In addition to the foregoing, Lessee shall pay to Lessor on demand
the sum of (i) any and all Rent which is then due or which has accrued to the
date of demand and (ii) an amount equal to the Stipulated Loss Value (as set
forth in the related Equipment Schedule) as of the Rent Payment Date on or
immediately preceding the date of demand for the Items of Equipment as Lessor
shall specify. The Lessor and Lessee agree that Lessor shall be entitled to such
amount as damages for loss of bargain and not as a penalty and that such amount
is reasonable in light of the anticipated harm to Lessor caused by an Event of
Default.

          (d) If Lessee pays the full amount referred to in Section 16(c) to
Lessor prior to the termination of this Lease as it relates to such Items of
Equipment, title to the relevant Equipment shall immediately vest in Lessee
without representation or warranty by Lessor. If Lessee fails to pay such amount
and Lessor subsequently sells, releases or otherwise disposes of such Items of
Equipment, the amount due from Lessee under Section 16(c) shall be reduced by an
amount equal to (i) the actual cash proceeds received and retained by Lessor
upon any sale or disposition or (ii) if Lessor leases such Equipment by a lease
agreement substantially similar to this Lease, the present value of the rents
(discounted at the Prime Rate as announced by Fifth Third Bank and in effect at
the time of demand plus 2.00%) payable under such subsequent Lease for the
remaining Term of this Lease (without regard to any Renewal Terms other than the
then current Renewal Term (if applicable)), in each case, net of all costs and
expenses incurred in connection with such sale, disposition or lease including
any incidental damages.

          (e) A cancellation or termination hereunder shall occur only upon
written notice by Lessor to Lessee, and only with respect to such Items of
Equipment as Lessor specifically elects to cancel or terminate by such notice.
Except as to any such Items of Equipment with respect to which there is a
cancellation or termination, this Lease shall remain in full force and effect
and Lessee shall be and remain liable for the full performance of all its
obligations under this Lease.

          (f) Lessee shall indemnify, defend and hold Lessor harmless for any
loss, personal injury (including death), or damage to property, suffered by
Lessor, its employees or any of its agents in connection with its entry onto the
premises of Lessee. Each of the rights and remedies of Lessor hereunder and
under the other Lease Documents is in addition to all of its other rights and
remedies hereunder, under the other Lease Documents and under applicable law and
nothing in this Lease or any other Lease Document shall be construed as limiting
any such right or remedy. Lessor's failure to exercise or delay in exercising
any right, power or remedy available to Lessor shall not constitute a waiver or
otherwise affect or impair its rights to the future exercise of any such right,
power or remedy. Waiver by Lessor of any Event of Default shall not be a waiver
by Lessor of any other or subsequent Events of Default.

     17. General Indemnification. Lessee shall pay, and shall indemnify and hold
Lessor, its directors, officers, agents, employees, successors and assigns (each
an "Indemnitee") harmless on an after-tax basis from and against, any and all
liabilities, causes of action, claims, suits, penalties, damages, losses, costs
or expenses (including attorneys' fees), obligations, liabilities, demands and
judgments, and Liens, of any nature whatsoever (collectively, a "Liability")
arising out of or in any way related to: (a) the Lease Documents, (b) the
manufacture, purchase, ownership, title, selection, acceptance, rejection,
possession, lease, sublease, operation, use, maintenance, documenting,
inspection, control, loss, damage, destruction, removal, storage, surrender,
sale, use, condition, delivery, nondelivery, return or other disposition of or
any other matter relating to any Item of Equipment or any part or portion
thereof (including, in each case and without limitation, latent or other
defects, whether or not discoverable, any claim for patent, trademark or
copyright infringement) and any and all Liabilities in any way relating to or
arising out of injury to persons, properties or the environment or any and all
Liabilities based on strict liability in tort, negligence, breach of warranties
or violations of any regulatory law or requirement, (c) a failure to comply
fully with applicable law, (d) Lessee's failure to perform any covenant, or
Lessee's breach of any representation or warranty, hereunder and (e) the failure
of the Equipment under the laws of the jurisdiction(s) in which it is to be
located, to consist solely of personal property and not fixtures; provided, that
the foregoing indemnity shall not extend to the Liabilities to the extent
resulting from the gross negligence or willful misconduct of an Indemnitee.

                                      -9-

<PAGE>

     18. General Tax Indemnification. Lessee shall pay when due and shall
indemnify and hold each Indemnitee harmless from and against (on an after-tax
basis) any and all taxes, fees, withholdings, levies, imposts, duties,
assessments and charges of any kind and nature ("Taxes") arising out of or
related to this Lease or any other Lease Document, together with interest and
penalties thereon and including, without limitation, sales, use, gross receipts,
personal property, real property, real estate excise, ad valorem, business and
occupational, value added, leasing, leasing use, documentary, stamp or other
taxes imposed upon or against any Indemnitee, Lessee or any Equipment by any
governmental authority with respect to any Equipment or the manufacturing,
ordering, sale, purchase, shipment, delivery, acceptance or rejection,
ownership, titling, registration, leasing, subleasing, possession, use,
operation, removal, return or other dispossession thereof or upon the rents,
receipts or earnings arising therefrom or upon or with respect to this Lease,
whether payable at the inception of a Lease, during the Term thereof or at the
expiration thereof, excepting only all federal, state and local taxes on or
measured by Lessor's net income. Whenever this Lease or any other Lease Document
terminates as to any Item of Equipment, Lessee shall, upon written request by
Lessor, advance to Lessor the amount estimated by Lessor to be the personal
property or other taxes on such Item of Equipment which are not yet payable, but
for which Lessee is responsible. Lessor shall, at Lessee's request, provide
Lessee with Lessor's method of computation of any estimated taxes. Except as
otherwise provided in the Equipment Schedule relating to any Equipment, upon
receipt of any tax bill relating to such Equipment from a relevant taxing
authority, Lessor will pay the Tax identified on such tax bill. Lessee will, on
demand, (a) reimburse Lessor for the amount of such Tax paid to such taxing
authority and (b) pay to Lessor a fee (as identified by Lessor from time to
time) relating to the administration of such payment.

     19. Ownership. Title to the Equipment shall at all times remain in Lessor,
and Lessee shall acquire no ownership, title, property, right, equity or
interest in the Equipment other than its leasehold interest solely as Lessee
subject to all the terms and conditions hereof. This Lease, is intended to be a
"finance lease" solely for the purposes of Article 2A of the Uniform Commercial
Code as that term is defined in Article 2A of the Uniform Commercial Code. To
the extent permitted by applicable law, Lessee (a) waives any and all rights and
remedies of Lessee under Sections 2A-508 through 2A-522 of the Uniform
Commercial Code and (b) any rights now or hereafter conferred by statute or
otherwise to recover incidental or consequential damages from Lessor for any
breach or any other reason whatsoever. If, notwithstanding the express intent of
the parties, a court of competent jurisdiction determines that any Equipment
Schedule is not a "finance lease", the parties agree that in such event (i) (A)
in order to secure the prompt payment of Rent under and with respect to this
Lease, and the performance and observant by Lessee of all the agreements,
covenants and provisions hereof (collectively, the "Obligations"), Lease hereby
grants to Lessor a first priority security interest in all of Lessee's right,
title and interest in the following (whether now existing or hereafter created
and whether now owned or hereafter acquired): (1) the Equipment (including,
without limitation, all inventory, equipment, fixtures or other property
comprising the same), and general intangibles relating thereto, (2) additions,
attachments, accessories and accessions thereto whether or not furnished by the
Supplier of such Equipment, (3) all subleases (including the right to receive
any payment thereunder and the right to make any election or determination or
give any consent or waiver thereunder), chattel paper, accounts, security
deposits and bills of sale relating thereto, (4) any and all substitutions,
replacements or exchanges for any such Equipment or other collateral, and (5)
any and all products and proceeds of any collateral hereunder (including all
insurance and requisition proceeds and all other payments of any kind with
respect to the Equipment and other collateral in and against which a security
interest is granted hereunder) and (B) Lessee agrees that with respect to the
Equipment, in addition to all of the other rights and remedies available to
Lessor hereunder upon the occurrence of an Event of Default, Lessor shall have
all of the rights and remedies of a secured party under the Uniform Commercial
Code; and (ii) the original principal amount of the obligations hereunder shall
be an amount equal to the Lessor's Capitalized Cost, and that such principal
amount shall accrue interest at the lesser of (x) the maximum lawful rate
permitted by applicable law or (y) the implicit interest rate reflecting
Lessor's financial assumptions at the time of the execution of the Lease
(including any assumed residual value at the end of the Term as determined by
Lessor). Lessee hereby authorizes Lessor to file, solely at the expense of
Lessee, any Uniform Commercial Code financing statements or other similar
documents that Lessor reasonably deems necessary or advisable to protect its
interest. Lessee agrees promptly to execute and deliver to Lessor such further
documents or other

                                      -10-

<PAGE>

assurances, and to take such further action, including obtaining landlord and
mortgagee waivers, as Lessor may from time to time reasonably request.

     20. Assignment by Lessor. Lessor may at any time assign, grant a security
interest in, or otherwise dispose of (individually or collectively, a
"transfer"), all or any portion of its rights, title or interests in, to and
under this Lease, any Equipment Schedule or any Item of Equipment, together or
separately, to one or more persons or entities (each, an "Assignee"). Upon any
such transfer, this Lease shall remain in full force and effect. If Lessee is
given notice of any such transfer, it shall acknowledge receipt thereof in
writing and execute, or otherwise authenticate, such further instruments as may
be reasonably requested by Assignee with respect to such transfer, including
without limitation, a consent certifying certain material facts and
circumstances related to this Lease and the Equipment. Unless otherwise
expressly agreed by Assignee, Assignee shall not assume any of the obligations
of Lessor under this Lease. Upon written notice to Lessee of an assignment,
Lessee agrees to pay the Rent with respect to the Items of Equipment covered by
such assignment to such Assignee in accordance with the instructions specified
in such notice and Lessee shall not assert against Assignee any defense,
counterclaim or offset that Lessee may have against Lessor. All obligations and
liabilities of Lessee to Lessor under this Lease (including, without limitation,
any schedules, exhibits, riders or other attachments attached hereto or
otherwise incorporated herein) are also hereby made for the express benefit of
Assignee.

     21. Miscellaneous.

          (a) Lessee shall pay all costs and expenses of Lessor, including,
without limitation, reasonable attorneys' and other professional fees, the fees
of any collection agencies and appraisers and all other costs and expenses
related to any sale or re-lease of the Equipment (including storage costs),
incurred by Lessor in the preparation, negotiation and execution of this Lease
or any amendment or supplement hereto, enforcing any of the terms, conditions or
provisions hereof and in protecting Lessor's rights hereunder.

          (b) This Lease shall be governed by and construed in accordance with
the laws of the State of Ohio. Any judicial proceeding arising out of or
relating to this Lease may be brought in any court of competent jurisdiction in
Hamilton County, Ohio and each of the parties hereto (i) accepts the
nonexclusive jurisdiction of such courts and any related appellate court and
agrees to be bound by any judgment rendered by any such court in connection with
any such proceeding and (ii) waives any objection it may now or hereafter have
as to the venue of any such proceeding brought in such court or that such court
is an inconvenient forum. EACH OF THE LESSEE AND LESSOR HEREBY WAIVES THE RIGHT
TO TRIAL BY JURY IN ANY LAWSUIT OR PROCEEDING ARISING OUT OF OR IN AN WAY
RELATING TO THIS LEASE, ANY EQUIPMENT SCHEDULE, OR ANY OTHER LEASE DOCUMENT AND
ANY ASSIGNMENT, SUBLEASE OR OTHER DOCUMENT EXECUTED IN CONNECTION THEREWITH.

          (c) All notices delivered hereunder shall be in writing (including
facsimile) and shall be delivered to the following addresses:

               if to Lessee:

               Dental Care Plus, Inc.
               100 Crowne Pointe Place
               Cincinnati, OH 45241
               Attention:
                          -----------------------------
               Facsimile:
                          -----------------------------

                                      -11-

<PAGE>

               if to Lessor:

               The Fifth Third Leasing Co.
               38 Fountain Square Plaza
               MD10904A
               Cincinnati, Ohio 45263
               Attn: Sales Support Manager
               Facsimile: (513) 534-6706

          (d) Lessee acknowledges and agrees that time is of the essence with
respect to its performance under the Lease Documents. Any failure of Lessor to
require strict performance by Lessee or any waiver by Lessor of any provision
herein shall not be construed as a consent or waiver of any provision of this
Lease. This Lease shall be binding upon, and inure to the benefit of, the
parties hereto, their permitted successors and assigns.

          (e) This Lease, together with all other Lease Documents, constitutes
the entire understanding or agreement between Lessor and Lessee with respect to
the leasing of the Equipment, and supercedes all prior agreements,
representations and understandings relating to the subject matter hereof.
Neither this Lease nor any other Lease Document may be amended except by a
written instrument signed by Lessor and Lessee.

          (f) This Lease may be executed in any number of counterparts, each of
which shall be an original and all of which shall constitute but one and the
same instrument.

          (g) Any provision of this Lease which is prohibited or unenforceable
in any jurisdiction shall, as to such jurisdiction, be ineffective to the extent
of such prohibition or unenforceability without invalidating the remaining
provisions hereof, and any such prohibition or unenforceability shall not
invalidate or render unenforceable such provision in any other jurisdiction.
Captions are intended for convenience or reference only, and shall not be
construed to define, limit or describe the scope or intent of any provisions
hereof.

     IN WITNESS WHEREOF, Lessor and Lessee have executed this Master Lease as of
the day and year first above written.

                                        LESSOR:

                                        THE FIFTH THIRD LEASING COMPANY

                                        By: /s/ Christopher S. Bell
                                            ------------------------------------
                                        Name: Christopher S. Bell
                                        Title: Assistant Vice President

                                        LESSEE:

                                        DENTAL CARE PLUS, INC.

                                        By: /s/ Robert C. Hodgkins, Jr.
                                            ------------------------------------
                                        Name: Robert C. Hodgkins, Jr.
                                        Title: Vice President & CFO

                                      -12-

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