Document:

Exhibit 4.1

                   INFORMATION MANAGEMENT RESOURCES, INC.

                         FIRST AMENDED AND RESTATED
                            STOCK INCENTIVE PLAN
                        (EFFECTIVE NOVEMBER 8, 1997)
            WITH APPENDIX A (FRENCH SUB PLAN) ADDED MAY 14, 1998

                                 SECTION 1.
                                  PURPOSE

     The purpose of this Plan is to promote the interests of the Company by
providing the  opportunity  to purchase  Shares or to receive  compensation
which is based upon  appreciation  in the value of Shares to Employees  and
Key  Persons in order to attract  and retain  Employees  and Key Persons by
providing  an incentive to work to increase the value of Shares and a stake
in the future of the Company which  corresponds to the stake of each of the
Company's shareholders.  The Plan provides for the grant of Incentive Stock
Options,  Non-Qualified  Stock Options,  Restricted  Stock Awards and Stock
Appreciation Rights to aid the Company in obtaining these goals.

                                 SECTION 2.
                                DEFINITIONS

     Each term set forth in this  Section  shall have the meaning set forth
opposite  such term for  purposes  of this Plan and,  for  purposes of such
definitions,  the  singular  shall  include the plural and the plural shall
include the  singular,  and reference to one gender shall include the other
gender.

     2.1  ADMINISTRATOR  means  the  Board or any of its  Committees  or an
Officer,  if so designated by the Board; an Administrator  shall administer
the Plan, in accordance with Section 5 of the Plan.

     2.2   APPLICABLE   LAWS  means  the   requirements   relating  to  the
administration  of stock option plans under U.S. state corporate laws, U.S.
federal  and state  securities  laws,  the  Code,  any  stock  exchange  or
quotation  system on which the Common  Stock is listed or  quoted,  and the
applicable  laws  of  any  foreign  country  or  jurisdiction  where  Stock
Incentives are, or will be, granted under the Plan.

     2.3 BOARD means the Board of Directors of the Company.

     2.4 CHANGE OF CONTROL  means (i) the  acquisition  by a third  person,
including a "person" as defined in Section 13(d)(3) of the Exchange Act, of
beneficial  ownership  (as  defined in Rule 13d-3 under the  Exchange  Act)
directly  or  indirectly,   of  securities  of  the  Company   representing
twenty-five  percent (25%) or more of the total number of votes that may be
cast for the  election  of the  directors  of the  Company;  or (ii) as the
result of, or in connection  with,  any tender or exchange  offer,  merger,
consolidation or other business combination,  sale of assets or one or more
contested elections, or any combination of the foregoing transactions,  the
persons who were  directors  of the Company  shall  cease to  constitute  a
majority of the Board of Directors of the Company.

     2.5 CODE means the Internal Revenue Code of 1986, as amended.

     2.6 COMMITTEE means a committee of Directors appointed by the Board in
accordance with Section 5 of the Plan.

     2.7 COMMON STOCK means the common stock of the Company, $.10 par value
per share, as defined in the Company's  Articles of  Incorporation,  as the
same may be amended from time to time,  and shall also mean any other stock
or securities  (including  any other share or securities of an entity other
than the  Company) for or into which the  outstanding  shares of such stock
are hereinafter exchanged or changed.

     2.8 COMPANY means Information  Management  Resources,  Inc., a Florida
corporation, and any successor to such organization.

     2.8  EMPLOYEE  means an employee of the  Company,  a  Subsidiary  or a
Parent.

     2.9  EXCHANGE  ACT  means  the  Securities  Exchange  Act of 1934,  as
amended.

     2.10  EXERCISE  PRICE  means the price which shall be paid to purchase
one (1) Share upon the exercise of an Option granted under this Plan.

     2.11  FAIR  MARKET  VALUE of each  Share on any date  means  the price
determined below on the last business day immediately preceding the date of
valuation:

          (a) The  closing  sales price per Share,  regular  way, or in the
absence thereof the mean of the last reported bid and asked quotations,  on
such date on the  exchange  having  the  greatest  volume of trading in the
Shares  during  the  thirty-day  period  preceding  such  date  (or if such
exchange was not open for trading on such date,  the next preceding date on
which it was open); or

          (b) If there is no price as specified in (a), the final  reported
sales price per Share, or if not reported, the mean of the closing high bid
and low  asked  prices in the  over-the-counter  market  for the  Shares as
reported  by the  National  Association  of  Securities  Dealers  Automatic
Quotation System,  or if not so reported,  then as reported by the National
Quotation Bureau Incorporated, or if such organization is not in existence,
by an organization  providing  similar  services,  on such date (or if such
date is not a date for which such system or organization generally provides
reports, then on the next preceding date for which it does so); or

          (c) If there also is no price as  specified in (b), the price per
Share determined by the Board by reference to bid-and-asked  quotations for
the Shares  provided  by members of an  association  of brokers and dealers
registered  pursuant to Subsection 15(b) of the Exchange Act, which members
make a market in the  Shares,  for such  recent  dates as the  Board  shall
determine to be appropriate for fairly determining current market value; or

          (d) If there also is no price as  specified in (c), an amount per
Share  determined in good faith by the Board based on such relevant  facts,
which may include opinions of independent  experts,  as may be available to
the Board.

     2.12 ISO means an option  granted  under this Plan to purchase  Shares
which is  intended  by the  Company to  satisfy  the  requirements  of Code
Section 422 as an incentive stock option.

     2.13  KEY  PERSON  means  (i) a  member  of  the  Board  who is not an
Employee,  (ii) a consultant,  distributor or other person who has rendered
valuable services to the Company, a Subsidiary or a Parent,  (iii) a person
who has  incurred,  or is willing to incur,  financial  risk in the form of
guaranteeing  or  acting  as  co-obligor  with  respect  to  debts or other
obligations of the Company, or (iv) a person who has extended credit to the
Company.  Key Persons are not limited to  individuals  and,  subject to the
preceding definition, may include corporations,  partnerships, associations
and other entities.

     2.14  NON-ISO  means an option  granted  under  this Plan to  purchase
Shares which is not intended by the Company to satisfy the  requirements of
Code Section 422.

     2.15 OFFICER means a person who is an executive officer of the Company
within the  meaning of  Section  16 of the  Exchange  Act and the rules and
regulations promulgated thereunder.

     2.16 OPTION means an ISO or a Non-ISO.

     2.17  PARENT  means any  corporation  which is a parent of the Company
(within the meaning of Code Section 424(e)) or a parent of a Successor.

     2.18  PARTICIPANT  means an individual who receives a Stock  Incentive
hereunder.

     2.19 PLAN  means the  Information  Management  Resources,  Inc.  First
Amended and Restated Stock Incentive Plan, as amended from time to time.

     2.20  RESTRICTED  STOCK AWARD means the grant of Shares by the Company
to Participants referenced in Section 7.4.

     2.21  SHARES  means  shares of the Common  Stock.  Share means one (1)
share of Common Stock.

     2.22 STOCK  APPRECIATION  RIGHT means the grant of certain rights from
the Company to a Participant as described in Section 7.3.

     2.23 STOCK INCENTIVE means an ISO, a Non-ISO, a Restricted Stock Award
or a Stock Appreciation Right.

     2.24 STOCK INCENTIVE  AGREEMENT means an agreement between the Company
and a Participant evidencing an award of a Stock Incentive.

     2.25  SUBSIDIARY  means any  corporation  which is a subsidiary of the
Company  (within the meaning of Code Section  424(f)) or a subsidiary  of a
Successor.

     2.26 SUCCESSOR  means any entity which  acquires all or  substantially
all of the assets of the Company or is the survivor or Successor  entity in
any merger, consolidation, reorganization, division or other Transaction in
which  Shares are  converted  into  another  security  or into the right to
receive property or another security or any combination thereof.

     2.27  SURRENDERED  SHARES  means the Shares  described  in Section 9.2
which (in lieu of being  purchased) are surrendered for cash or Shares,  or
for a combination of cash and Shares, in accordance with Section 9.

     2.28 TEN PERCENT  SHAREHOLDER  means a person who owns  (after  taking
into account the  attribution  rules of Code Section  424(d)) more than ten
percent (10%) of the total  combined  voting power of all classes of shares
of either the Company, a Subsidiary or a Parent.

     2.29  TERMINATION  OF EMPLOYMENT  WITHOUT CAUSE means a termination of
employment  other than a termination for (i) willful  dishonesty  toward or
deliberate  injury or attempted injury to the employer;  (ii) indictment or
conviction of a felony  involving moral  turpitude;  or (iii) breach of the
terms of a written  employment  agreement  and  failure to cure such breach
within thirty (30) days following written notice from the employer.

     2.30 TRANSACTION  means a transaction in which another entity acquires
all or substantially all of the assets of the Company or is the survivor or
Successor entity in any merger, consolidation,  reorganization, division or
other  transaction in which Shares are converted  into another  security or
into the right to receive  property or another  security or any combination
thereof

                                 SECTION 3.
                     SHARES SUBJECT TO STOCK INCENTIVES

     The  total  number  of Shares  that may be  issued  pursuant  to Stock
Incentives  under  this Plan  shall not  exceed  Ten  Million  Six  Hundred
Sixty-Eight  Thousand  Nine  Hundred  Seventy  (10,668,970),   as  adjusted
pursuant to Section 12. Such Shares shall be  reserved,  to the extent that
the Company deems  appropriate,  from authorized but unissued  Shares,  and
from Shares which have been  reacquired  by the Company.  Furthermore,  any
Shares subject to a Stock  Incentive  which remain after the  cancellation,
expiration  or  exchange  of such Stock  Incentive  thereafter  shall again
become available for use under this Plan, but any Surrendered  Shares which
remain after the surrender of an ISO or a Non-ISO under Section 9 shall not
again become available for use under this Plan.

                                 SECTION 4.
                               EFFECTIVE DATE

     The effective date of this Plan shall be the date it is adopted by the
Board,  provided the  shareholders  of the Company approve this Plan within
twelve (12) months after such effective  date. If such effective date comes
before such shareholder  approval,  any Stock Incentives granted under this
Plan  before  the date of such  approval  automatically  shall  be  granted
subject to such approval.

                                 SECTION 5.
                              ADMINISTRATION

     This Plan shall be  administered  by (a) the Board,  (b) a  Committee,
which committee shall be constituted to satisfy Applicable Laws, and/or (c)
one or  more  Officers,  to the  extent  so  designated  by the  Board  and
permitted  by  Applicable   Laws.  To  the  extent  that  an  Administrator
determines it to be desirable to qualify Stock Incentives granted hereunder
as "performance-based compensation" within the meaning of Section 162(m) of
the Code,  the Plan shall be  administered  by a  Committee  of two or more
"outside directors" within the meaning of Section 162(m) of the Code.

     An Administrator,  acting in its absolute  discretion,  shall exercise
such powers and take such actions as expressly  called for under this Plan.
An  Administrator  shall have the power to interpret this Plan and, subject
to Section 14 to take such other action in the administration and operation
of  the  Plan  as  it  deems   equitable   under  the   circumstances.   An
Administrator's  actions shall be binding on the Company,  on each affected
Employee or Key Person,  and on each other  person  directly or  indirectly
affected by such actions.

     An  Administrator  shall act according to the policies and  procedures
set forth in the Plan and to those policies and  procedures  established by
the Board, and an Administrator shall have such powers and responsibilities
as are set forth by the  Board.  Reference  to the Board in this Plan shall
specifically  include  reference  to an  Administrator  where the Board has
delegated  its  authority  to  an  Administrator,  and  any  action  by  an
Administrator  pursuant to a delegation  of authority by the Board shall be
deemed an action by the Board  under the Plan.  Notwithstanding  the above,
the  Board  may  assume  the  powers  and  responsibilities  granted  to an
Administrator at any time, in whole or in part.

                                 SECTION 6.
                                ELIGIBILITY

     Except as provided  below,  only  Employees  shall be eligible for the
grant of Stock  Incentives  under this Plan, but no Employee shall have the
right to be granted a Stock Incentive under this Plan merely as a result of
his or her status as an Employee. Key Persons may be eligible for the grant
of  Stock  Incentives  under  this  Plan,  but only if the Key  Person  has
provided,  or committed  to provide,  valuable  services to the Company,  a
Subsidiary  or a  Parent,  and only if the Stock  Incentive  is not an ISO.
Notwithstanding  the foregoing,  for purposes of this Section 6, "Employee"
or "Key  Person"  may  include a person  who has  agreed,  or  expressed  a
willingness,  to become an Employee or to provide valuable  services to the
Company,  provided that any Stock Incentive  granted to any such person (i)
shall not become  exercisable  until such  person  commences  service as an
Employee or Key Person; and (ii) shall immediately terminate if such person
does not commence service as an Employee or Key Person.

                                 SECTION 7.
                         TERMS OF STOCK INCENTIVES

     7.1 TERMS AND CONDITIONS OF ALL STOCK INCENTIVES.

          (a) An  Administrator,  in its absolute  discretion,  shall grant
Stock Incentives under this Plan from time to time and shall have the right
to grant new Stock Incentives in exchange for outstanding Stock Incentives.
Stock  Incentives  shall be granted to Employees or Key Persons selected by
an  Administrator,  and an  Administrator  shall  be  under  no  obligation
whatsoever to grant Stock Incentives to all Employees or Key Persons, or to
grant all Stock Incentives  subject to the same terms and conditions.  Each
grant  of a  Stock  Incentive  shall  be  evidenced  by a  Stock  Incentive
Agreement.

          (b) The number of Shares as to which a Stock  Incentive  shall be
granted,  and whether and to what extent such Shares shall  possess  voting
rights,  shall be determined by an  Administrator  in its sole  discretion,
subject to the  provisions  of  Section 3 as to the total  number of shares
available for grants under the Plan.

          (c) Each Stock  Incentive shall be evidenced by a Stock Incentive
Agreement  executed by the Company and the  Participant,  which shall be in
such form and contain such terms and conditions as an  Administrator in its
discretion  may,  subject to the provisions of the Plan,  from time to time
determine.

          (d) The date a Stock  Incentive  is granted  shall be the date on
which an  Administrator  has approved the terms and conditions of the Stock
Incentive Agreement and has determined the recipient of the Stock Incentive
and the number of Shares  covered by the Stock  Incentive and has taken all
such other action  necessary to complete the grant of the Stock  Incentive.

     7.2 TERMS AND CONDITIONS OF OPTIONS.  Each grant of an Option shall be
evidenced by a Stock Incentive Agreement which shall:

          (i) specify whether the Option is an ISO or Non-ISO; and

          (ii)   incorporate   such  other  terms  and   conditions  as  an
Administrator, acting in its absolute discretion, deems consistent with the
terms of this Plan,  including  (without  limitation) a restriction  on the
number of Shares  subject to the Option which first become  exercisable  or
subject to surrender during any calendar year.

          In  determining  Employee(s)  or Key  Person(s) to whom an Option
shall be granted and the number of Shares to be covered by such Option,  an
Administrator may take into account the recommendations of the President of
the  Company  and its other  officers,  the duties of the  Employee  or Key
Person,  the present and  potential  contributions  of the  Employee or Key
Person to the success of the Company,  the  anticipated  number of years of
service  remaining before the attainment by the Employee of retirement age,
and  other  factors  deemed  relevant  by an  Administrator,  in  its  sole
discretion,  in  connection  with  accomplishing  the purpose of this Plan;
provided,   however,  that  the  Board  may  limit  the  discretion  of  an
Administrator in making such decisions if it so chooses. An Employee or Key
Person who has been  granted an Option to purchase  Shares,  whether  under
this Plan or otherwise, may be granted one or more additional Options.

          If an Administrator grants an ISO and a Non-ISO to an Employee on
the same date,  the right of the Employee to exercise or surrender one such
Option  shall not be  conditioned  on his or her  failure  to  exercise  or
surrender the other such Option.

          (a) Exercise  Price.  Subject to adjustment  in  accordance  with
Section 12 and the other  provisions  of this Section,  the Exercise  Price
shall be determined by the  Administrator  authorizing such grant and shall
be set forth in the applicable Stock Incentive  Agreement.  With respect to
each grant of an ISO to a Participant who is not a Ten Percent Shareholder,
the Exercise Price shall not be less than the Fair Market Value on the date
the ISO is granted.  With respect to each grant of an ISO to a  Participant
who is a Ten Percent Shareholder, the Exercise Price shall not be less than
one hundred ten percent (110%) of the Fair Market Value on the date the ISO
is granted. If a Stock Incentive is a Non-ISO,  the Exercise Price for each
Share shall be no less than the minimum price required by applicable  state
law, or by the Company's governing instrument, or $0.01, whichever price is
greater.

          (b) Option  Term.  Each Option  granted  under this Plan shall be
exercisable  in whole or in part at such  time or times as set forth in the
related Stock Incentive Agreement, but no Stock Incentive Agreement shall:

               (i) make an Option  exercisable  before the date such Option
is granted; or

               (ii) make an Option exercisable after the earlier of the:

                    (A) the date such Option is exercised in full, or

                    (B) the date which is the tenth (10th)  anniversary  of
the date such  Option is  granted,  if such  Option is a Non-ISO  or an ISO
granted to a non-Ten  Percent  Shareholder,  or the date which is the fifth
(5th) anniversary of the date such Option is granted,  if such Option is an
ISO granted to a Ten Percent Shareholder.

          A Stock  Incentive  Agreement  may provide for the exercise of an
Option after the  employment of an Employee has  terminated  for any reason
whatsoever, including death or disability.

          (c) Payment.  Payment for all shares of Stock purchased  pursuant
to exercise of an Option  shall be made in cash or, if the Stock  Incentive
Agreement provides,  by delivery to the Company of a number of Shares which
have been owned by the holder for at least six (6) months prior to the date
of exercise  having an  aggregate  Fair  Market  Value of not less than the
product  of the  Exercise  Price  multiplied  by the  number of Shares  the
Participant  intends to purchase upon exercise of the Option on the date of
delivery.  In  addition,  the Stock  Incentive  Agreement  may  provide for
cashless exercise through a brokerage transaction following registration of
the Company's equity securities under Section 12 of the Securities Exchange
Act of 1934. Except as provided in subparagraph (f) below, payment shall be
made at the time that the Option or any part thereof is  exercised,  and no
Shares shall be issued or delivered  upon  exercise of an Option until full
payment has been made by the Participant. The holder of an Option, as such,
shall have none of the rights of a stockholder.

          Notwithstanding  the  above,  and in the  sole  discretion  of an
Administrator,  an  Option  may be  exercised  as to a  portion  or all (as
determined by an  Administrator)  of the number of Shares  specified in the
Stock Incentive  Agreement by delivery to the Company of a promissory note,
such  promissory  note to be  executed by the  Participant  and which shall
include,  with such other terms and  conditions as an  Administrator  shall
determine,  provisions in a form approved by an Administrator  under which:
(i) the balance of the aggregate  purchase  price shall be payable in equal
installments  over such period and shall bear  interest at such rate (which
shall  not be less  than the  prime  bank  loan  rate as  determined  by an
Administrator) as an Administrator shall approve,  and (ii) the Participant
shall be personally  liable for payment of the unpaid principal balance and
all accrued but unpaid interest.

          (d)  Conditions  to  Exercise of an Option.  Each Option  granted
under the Plan  shall be  exercisable  at such  time or times,  or upon the
occurrence  of  such  event  or  events,   and  in  such  amounts,   as  an
Administrator  shall specify in the Stock  Incentive  Agreement;  provided,
however,  that subsequent to the grant of an Option, an  Administrator,  at
any time before  complete  termination  of such Option,  may accelerate the
time or times at which such Option may be exercised in whole or in part.

          (e)   Special   Provisions   for  Certain   Substitute   Options.
Notwithstanding  anything to the  contrary in this  Section,  any Option in
substitution for a stock option previously issued by another entity,  which
substitution  occurs in connection with a transaction to which Code Section
424(a) is  applicable,  may  provide  for an  exercise  price  computed  in
accordance  with such Code Section and the  regulations  thereunder and may
contain such other terms and conditions as an  Administrator  may prescribe
to cause such  substitute  Option to contain as nearly as possible the same
terms and  conditions  (including the  applicable  vesting and  termination
provisions) as those contained in the previously  issued stock option being
replaced thereby.

     7.3  TERMS  AND  CONDITIONS  OF  STOCK  APPRECIATION  RIGHTS.  A Stock
Appreciation  Right may be granted in connection with all or any portion of
a previously or contemporaneously  granted Option or not in connection with
an Option.  A Stock  Appreciation  Right shall entitle the  Participant  to
receive  upon  exercise or payment the excess of: (I) the Fair Market Value
of a  specified  number  of  Shares  at the time of  exercise,  over (II) a
specified  price which shall be not less than the  Exercise  Price for that
number of  Shares  in the case of a Stock  Appreciation  Right  granted  in
connection with a previously or contemporaneously granted Option, or in the
case of any  other  Stock  Appreciation  Right  not less  than one  hundred
percent  (100%) of the Fair  Market  Value of that  number of Shares at the
time the Stock  Appreciation  Right was granted. A Stock Appreciation Right
granted in  connection  with an Option may only be  exercised to the extent
that the related  Option has not been  exercised.  The  exercise of a Stock
Appreciation  Right  shall  result in a pro rata  surrender  of the related
Option to the extent the Stock Appreciation Right has been exercised.

          (a)  Payment.  Upon  exercise or payment of a Stock  Appreciation
Right, the Company shall pay to the Participant the appreciation in cash or
Shares  (at the  aggregate  Fair  Market  Value on the date of  payment  or
exercise) as provided in the Stock  Incentive  Agreement or, in the absence
of such provision, as an Administrator may determine.

          (b) Conditions to Exercise. Each Stock Appreciation Right granted
under the Plan  shall be  exercisable  at such  time or times,  or upon the
occurrence  of  such  event  or  events,   and  in  such  amounts,   as  an
Administrator  shall specify in the Stock  Incentive  Agreement;  provided,
however,  that  subsequent to the grant of a Stock  Appreciation  Right, an
Administrator,  at any  time  before  complete  termination  of such  Stock
Appreciation  Right,  may  accelerate the time or times at which such Stock
Appreciation Right may be exercised in whole or in part.

     7.4 TERMS AND  CONDITIONS OF RESTRICTED  STOCK AWARDS.  Shares awarded
pursuant to Restricted  Stock Awards shall be subject to  restrictions  for
periods  determined by an  Administrator.  An Administrator  shall have the
power to permit,  in its  discretion,  an acceleration of the expiration of
the  applicable  restriction  period with respect to any part or all of the
Shares  awarded  to a  Participant.  An  Administrator  may  require a cash
payment from the  Participant  in an amount no greater  than the  aggregate
Fair Market Value of the Shares awarded  determined at the date of grant in
exchange  for  the  grant  of a  Restricted  Stock  Award  or may  grant  a
Restricted Stock Award without the requirement of a cash payment.

                                 SECTION 8.
                            NON-TRANSFERABILITY

     Unless determined otherwise by an Administrator, a Stock Incentive may
not be sold, pledged, assigned,  hypothecated,  transferred, or disposed of
in any manner other than by will or by the laws of descent or  distribution
and may be  exercised,  during the  lifetime of the  Optionee,  only by the
Optionee.  An Administrator shall have the authority and discretion to make
a Stock Incentive grant  assignable by a Participant to such  Participant's
family members, a trust for such  Participant's  benefit or a trust for the
benefit of such Participant's family members.  Provided,  however,  that no
unvested  portion of a Stock  Incentive  shall be assignable in whole or in
part. If an Administrator makes a Stock Incentive assignable,  such a Stock
Incentive  shall  contain  such  additional  terms and  limitations  as the
Administrator deems appropriate.

                                 SECTION 9.
                            SURRENDER OF OPTIONS

     9.1 GENERAL RULE. An Administrator, acting in its absolute discretion,
may  incorporate  a provision  in a Stock  Incentive  Agreement to allow an
Employee  or Key Person to  surrender  his or Option in whole or in part in
lieu of the exercise in whole or in part of that Option on any date that:

          (a) the Fair  Market  Value of the Shares  subject to such Option
exceeds the Exercise Price for such Shares, and

          (b) the Option to purchase such Shares is otherwise exercisable.

     9.2 PROCEDURE. The surrender of an Option in whole or in part shall be
effected  by  the  delivery  of  the  Stock   Incentive   Agreement  to  an
Administrator,  together with a statement  signed by the Participant  which
specifies  the  number of  Shares  ("Surrendered  Shares")  as to which the
Participant  surrenders his or her Option and how he or she desires payment
be made for such Surrendered Shares.

     9.3 PAYMENT.  A  Participant  in exchange  for his or her  Surrendered
Shares shall receive a payment in cash or in Shares, or in a combination of
cash and Shares,  equal in amount on the date such surrender is effected to
the excess of the Fair Market Value of the Surrendered  Shares on such date
over the  Exercise  Price for the  Surrendered  Shares.  An  Administrator,
acting  in  its   absolute   discretion,   can  approve  or   disapprove  a
Participant's  request for payment in whole or in part in cash and can make
that  payment  in cash or in such  combination  of cash  and  Shares  as an
Administrator deems appropriate. A request for payment only in Shares shall
be approved  and made in Shares to the extent  payment can be made in whole
shares of Shares and (at an Administrator's  discretion) in cash in lieu of
any fractional Shares.

     9.4 RESTRICTIONS.  Any Stock Incentive  Agreement which incorporates a
provision to allow a Participant to surrender his or her Option in whole or
in part also shall incorporate such additional restrictions on the exercise
or surrender of such Option as an Administrator  deems necessary to satisfy
the  conditions  to the  exemption  under  Rule  16b-3  (or  any  successor
exemption) to Section 16(b) of the Exchange Act.

                                SECTION 10.
                           SECURITIES REGULATION

     Each Stock  Incentive  Agreement may provide that, upon the receipt of
Shares as a result of the surrender or exercise of a Stock  Incentive,  the
Participant  shall,  if so requested  by the Company,  hold such Shares for
investment and not with a view of resale or distribution to the public and,
if so  requested  by the  Company,  shall  deliver to the Company a written
statement  satisfactory to the Company to that effect. Each Stock Incentive
Agreement  may also provide  that,  if so  requested  by the  Company,  the
Participant  shall make a written  representation to the Company that he or
she will not sell or offer to sell any of such Shares unless a registration
statement  shall  be in  effect  with  respect  to such  Shares  under  the
Securities Act of 1933, as amended ("1933 Act"),  and any applicable  state
securities  law or,  unless he or she shall have furnished to the Company an
opinion,  in form  and  substance  satisfactory  to the  Company,  of legal
counsel acceptable to the Company,  that such registration is not required.
Certificates  representing  the Shares  transferred  upon the  exercise  or
surrender  of a  Stock  Incentive  granted  under  this  Plan  may  at  the
discretion of the Company bear a legend to the effect that such Shares have
not been registered  under the 1933 Act or any applicable  state securities
law and that such Shares may not be sold or offered for sale in the absence
of an effective registration statement as to such Shares under the 1933 Act
and  any  applicable  state  securities  law or an  opinion,  in  form  and
substance  satisfactory to the Company,  of legal counsel acceptable to the
Company, that such registration is not required.

                                SECTION 11.
                                LIFE OF PLAN

     No Stock  Incentive  shall be granted  under this Plan on or after the
earlier of:

     (a) the tenth (10th)  anniversary  of the effective  date of this Plan
(as  determined  under  Section 4 of this  Plan),  in which event this Plan
otherwise  thereafter shall continue in effect until all outstanding  Stock
Incentives  have been  surrendered  or  exercised  in full or no longer are
exercisable, or

         (b) the date on which all of the Shares reserved under Section 3 of
this Plan have (as a result of the surrender or exercise of Stock Incentives
granted under this Plan) been issued or no longer are available for use under
this Plan, in which event this Plan also shall terminate on such date.

                                SECTION 12.
                                ADJUSTMENT

     The number of Shares  reserved  under Section 3 of this Plan,  and the
number of Shares subject to Stock  Incentives  granted under this Plan, and
the Exercise Price of any Options, shall be adjusted by an Administrator in
an  equitable  manner to reflect  any change in the  capitalization  of the
Company,  including, but not limited to, such changes as stock dividends or
stock splits.  Furthermore, an Administrator shall have the right to adjust
(in a manner which  satisfies the  requirements of Code Section 424(a)) the
number of Shares reserved under Section 3, and the number of Shares subject
to Stock Incentives  granted under this Plan, and the Exercise Price of any
Options in the event of any corporate transaction described in Code Section
424(a) which  provides for the  substitution  or  assumption  of such Stock
Incentives. If any adjustment under this Section creates a fractional Share
or a right to acquire a fractional  Share,  such fractional  Share shall be
disregarded,  and the  number of Shares  reserved  under  this Plan and the
number subject to any Stock Incentives granted under this Plan shall be the
next lower number of Shares, rounding all fractions downward. An adjustment
made under this Section by an Administrator shall be conclusive and binding
on all affected persons and,  further,  shall not constitute an increase in
the number of Shares reserved under Section 3.

                                SECTION 13.
                               SALE OR MERGER

     13.1 SALE OR  MERGER.  In the event  that the  Company  agrees to sell
substantially  all of its  assets  for  another  security,  cash  or  other
property,  or any combination of another security,  cash or other property,
or agrees to any merger, consolidation,  reorganization,  division or other
transaction  in which Shares are converted into another  security,  cash or
other property or into the right to receive another security, cash or other
property,  then, at the sole and complete discretion of the Company, either
of the following will occur:

     (1) the Company and the  Successor in any  Transaction  may agree that
the  Successor  or  its  Parent  or  Subsidiary  will  assume  all  Options
outstanding hereunder, or substitute or exchange outstanding Options for an
equivalent  interest or right in the Successor or its Parent or Subsidiary;
provided, however, that to the extent the Company and Successor provide for
an assumption or exchange of  outstanding  Options,  then (i) the agreement
for assumption or exchange must provide that, for each Share subject to the
Option,  the  holder  of the  Option  shall  be  entitled  to  receive  the
consideration (whether stock, cash or other securities or property) payable
upon  closing  of the  Transaction  to a holder  of one  Share  held on the
effective date of the Transaction (the "Transaction Closing Date"), (and if
holders were offered a choice of  consideration,  the type of consideration
chosen by the holders of a majority of the  outstanding  Shares);  and (ii)
the aggregate exercise price of the Option shall remain unchanged; or

     (2) the Company may unilaterally cancel and terminate each outstanding
Option on the  Transaction  Closing  Date in exchange for the cash or whole
Shares which each Participant  otherwise would receive if he or she had the
right to surrender or exercise his or her outstanding Option (to the extent
vested on the Transaction  Closing Date) and he or she exercised that right
on a date fixed by the Board which  comes  before the  Transaction  Closing
Date; to the extent  unvested,  all outstanding  Options shall  immediately
terminate on the  Transaction  Closing Date and be of no further  force and
effect unless (i) the applicable  Stock  Incentive  Agreement  provides for
acceleration  of vesting upon the occurrence of such an event,  or (ii) the
Board  agrees (in its sole  discretion)  to  accelerate  the vesting of any
unvested portion of the Option; provided, however, that the Successor shall
have the contingent obligation set forth in Section 13.2 below.

     13.2 CONTINGENT  OBLIGATIONS OF A SUCCESSOR.  Upon the occurrence of a
Termination of Employment  Without Cause of any optionee within twelve (12)
months  following a Change of  Control,  the portion of any and all Options
(or  any  options  exchanged  therefor)  held by such  optionee  that  were
unvested immediately prior to the Change of Control shall be deemed to have
been  accelerated,  and  immediately  vested  at the time of the  Change of
Control,  and (i) to the extent such Option remains outstanding at the time
of the  Termination  of  Employment  Without  Cause,  such Option  shall be
exercisable  by  the  optionee  for a  period  of  90  days  following  the
Termination of Employment Without Cause; (ii) to the extent exchanged for a
Successor option, the Successor option shall be exercisable for a period of
90 days following the Termination of Employment Without Cause; and (iii) to
the extent the  unvested  portion of the Option was  canceled  unilaterally
pursuant  to  Section  13.1(b),  the  Option  shall  be deemed to have been
redeemed by the  Successor to the full extent of the  unvested  portion and
the  Successor  shall  immediately  owe the optionee an amount equal to the
termination  price per share paid for the vested portion  multiplied  times
the number of Shares included in the unvested portion that were accelerated
hereby.

                                SECTION 14.
                          AMENDMENT OR TERMINATION

     This Plan may be  amended by the Board from time to time to the extent
that the Board deems necessary or appropriate;  provided,  however, no such
amendment  shall be made  absent the  approval of the  shareholders  of the
Company:  (a) to increase the number of Shares  reserved  under  Section 3,
except as set forth in Section  12, (b) to extend the  maximum  life of the
Plan under Section 11 or the maximum  exercise  period under Section 7, (c)
to decrease the minimum  Exercise  Price under  Section 7, or (d) to change
the designation of Employees or Key Persons  eligible for Stock  Incentives
under  Section  6.  The  Board  also  may  suspend  the  granting  of Stock
Incentives  under this Plan at any time and may terminate  this Plan at any
time;  provided,  however,  the Company shall not have the right to modify,
amend or cancel any Stock  Incentive  granted  before  such  suspension  or
termination  unless:  (i)  the  Participant  consents  in  writing  to such
modification,  amendment or cancellation, or (ii) there is a dissolution or
liquidation  of the  Company or a  transaction  described  in Section 12 or
Section 13. The  obligations  of a Successor  under Section 13 hereof shall
survive  the  termination  of  this  Plan  pursuant  to  this  Section  14.

                                SECTION 15.
                               MISCELLANEOUS

     15.1  SHAREHOLDER  RIGHTS.  No Participant  shall have any rights as a
shareholder of the Company as a result of the grant of a Stock Incentive to
him or to her under this Plan or his or her  exercise or  surrender of such
Stock Incentive pending the actual delivery of Shares subject to such Stock
Incentive to such Participant.

     15.2 NO  GUARANTEE  OF  CONTINUED  RELATIONSHIP.  The grant of a Stock
Incentive to a Participant  under this Plan shall not constitute a contract
of employment and shall not confer on a Participant  any rights upon his or
her termination of employment or relationship  with the Company in addition
to  those  rights,  if any,  expressly  set  forth in the  Stock  Incentive
Agreement which evidences his or her Stock Incentive.

     15.3  WITHHOLDING.  The exercise or  surrender of any Stock  Incentive
granted under this Plan shall constitute a Participant's  full and complete
consent to whatever action an Administrator  directs to satisfy the federal
and state tax withholding  requirements,  if any, which an Administrator in
its discretion deems applicable to such exercise or surrender.

     15.4  TRANSFER.  The  transfer  of an  Employee  between  or among the
Company,  a Subsidiary or a Parent shall not be treated as a termination of
his or her employment under this Plan.

     15.5 CONSTRUCTION.  This Plan shall be construed under the laws of the
State of Florida.

<PAGE>

                                 APPENDIX A
       TO INFORMATION MANAGEMENT RESOURCES, INC. STOCK INCENTIVE PLAN

            RULES OF THE INFORMATION MANAGEMENT RESOURES, INC.
                            STOCK INCENTIVE PLAN
                          FOR EMPLOYEES IN FRANCE

1.   Introduction.

     The Information Management Resources, Inc. Stock Incentive Plan
(hereinafter, the "Plan" or the "U.S. Plan") specifically authorizes the
Administrator to establish rules applicable to options granted under the
U.S. Plan, including options granted to employees in France, as the
Administrator deems advisable. The Administrator has determined that it is
advisable to establish a sub-plan for the purposes of permitting such
options to qualify for favorable treatment in France. Therefore, the
Company now establishes a sub-plan of the U.S. Plan for the purpose of
granting options which quality for the favorable treatment in France
applicable to options granted under Sections L.208-l up to L.208-8-2 of Law
No. 066-537 of July 24, 1966. The terms of the U.S. Plan, as adopted by the
Board of Directors on July 15, 1996 and amended and restated effective
November 8, 1997, of which this sub-plan is a part, shall constitute the
Company's stock option plan for French Employees (the "French Plan"),
subject to the following provisions. Under the French Plan, the qualifying
employees will be granted only stock options. In no case will they be
granted substitute awards, e.g., stock bonuses, restricted stock, stock
appreciation rights or other similar awards.

2.   Definitions.

     Terms used in the French Plan shall have the same meanings as set
forth in the U.S. Plan.

     In addition, the term "Option" shall have the following meaning:

     a.   Purchase Options that are rights to acquire shares repurchased by
          the Company prior to the grant of said Options; or

     b.   Subscription Options that are rights to subscribe newly issued
          shares.

     The term "Grant Date" shall be the date on which the Administrator
both (a) designates the optionee and (b) specifies the terms and conditions
of the Option including the number of shares and the Option price.

     The term "Exercise Date" shall mean the fifth anniversary of the Grant
Date.

3.   Entitlement to Participate.

     Any salaried employee or corporate executive in France shall be
eligible to receive Options under the French Plan, provided that he or she
also satisfies the eligibility conditions of the U.S. Plan. Options may not
be issued under the French Plan to employees or executives owning more than
ten percent (10%) of the Company's capital shares or to individuals other
than employees and corporate executives of a French subsidiary of the
Company. Options may not be issued to directors of a French subsidiary
unless they are employed by such subsidiary.

4.   Conditions of the Option/Option Price.

     Notwithstanding any provision in the U.S. Plan to the contrary, the
conditions of the Options (option price, number of underlying shares and
vesting period) will not be modified after the Grant Date, except as
provided under Section 6 of the French Plan. In this respect, Options will
not be repriced, regranted, nor will the time at which Options may be
exercised be accelerated.

     The Option price per share of common stock payable pursuant to Options
issued hereunder shall be fixed by the Administrator on the date the Option
is granted, but in no event shall the Option price per share be less than
the greater of:

     a.   with respect to purchase Options over the common stock, the
          higher of either 80% of the average quotation price of such
          common stock during the 20 days of quotation immediately
          preceding the Grant Date or 80% of the average purchase price
          paid for such common stock by the Company;

     b.   with respect to subscription Options over the common stock, 80%
          of the average quotation price of such common stock during the 20
          days of quotation immediately preceding the Grant Date; and

     c.   the minimum Option exercise price permitted under the U.S. Plan.

5.   Exercise of an Option.

     Upon exercise of an Option, the full Option price will have to be paid
either by check or credit transfer. The optionee may also give irrevocable
instructions to a stockbroker to properly deliver the Option price to the
Company.

     The shares acquired upon exercise of an Option will be recorded in an
account in the name of the shareholder, or if the shares are held by a
broker after exercise, in an account in the name of the shareholder with
the broker.

     No Option can be exercised before the Exercise Date. However, in the
case of death of an optionee, outstanding Options shall be immediately
vested and exercisable under the conditions set forth by Section 7 of the
French Plan.

6.   Changes in Capitalization.

     In compliance with French law, the Option price shall not be modified
during the Option's duration. Adjustments to the Option exercise price or
number of shares subject to an Option issued hereunder shall be made to
preclude the dilution or enlargement of benefits under such Option only in
the case of one or more of the following transactions by the Company:

     a.   an increase of corporate capital by cash contribution;

     b.   an issuance of convertible or exchangeable bonds;

     c.   a capitalization of retained earnings, profits, or issuance
          premiums;

     d.   a distribution of retained earnings by payment in cash or shares;
          and

     e.   a reduction of corporate capital by set off against losses.

7.   Death.

     In the event of the death of a French optionee, said individual's
heirs may exercise the Option within six months following the death,
provided that any Option which remains unexercised shall expire six months
following the date of the optionee's death.

8.   Interpretation.

     It is intended that Options granted under the French Plan shall
qualify for the favorable tax and social treatment applicable to stock
options granted under Sections L.208-l up to L.208-8-2 of Law No. 066-537
of July 24, 1966. The terms of the French Plan shall be interpreted
accordingly and in accordance with the relevant provisions set forth by
French tax and social security laws, as well as the French tax and social
security administrations.

9.   Amendments.

     Subject to the terms of the U.S. Plan, the Administrator reserves the
right to amend or terminate the French Plan at any time.

10.  Adoption.

     The French Plan was adopted by the Board of Directors of the Company
on May 14, 1998.

<PAGE>

                             FIRST AMENDMENT TO
                 THE INFORMATION MANAGEMENT RESOURCES, INC.
              FIRST AMENDED AND RESTATED STOCK INCENTIVE PLAN

         WHEREAS, CGI Group Inc. ("CGI") has entered into an Agreement and
Plan of Merger, dated as of February 21, 2001, with IMRglobal Corp. ("IMR")
and CGI Florida Corporation (a wholly-owned subsidiary of CGI) (the "Merger
Agreement") pursuant to which IMR will become a wholly-owned subsidiary of
CGI as of the Effective Time (as defined in the Merger Agreement);

         WHEREAS, IMR has established the First Amended and Restated Stock
Incentive Plan (the "Plan"), effective November 8, 1997, which provides for
the grant of stock options to employees and certain key individuals of IMR
and any subsidiary or parent thereof to purchase common stock of IMR;

         WHEREAS, the Merger Agreement provides that all outstanding and
unexercised stock options granted under the Plan shall cease to represent a
right to acquire IMR common stock and shall be converted into options to
acquire the Class A Subordinate Shares, without par value, of CGI and that
CGI shall assume each IMR stock option subject to the terms of the Plan and
any agreements evidencing the grants made thereunder;

         WHEREAS, pursuant to Section 12 of the Plan, the Board has the
right to adjust (in a manner which satisfies the requirements of Section
424(a) of the Internal Revenue Code of 1986, as amended) the number of
shares reserved under Section 3 of the Plan, and the number of shares
subject to stock options granted under the Plan, and the exercise price of
any options in the event of any corporate transaction described in Section
424 which provides for the substitution or assumption of such stock
options;

         WHEREAS, pursuant to Section 14 of the Plan, the Plan may be
amended by the Board of Directors of IMR (the "Board") from time to time to
the extent that the Board deems necessary or appropriate; and

         WHEREAS, this first amendment to the Plan as follows below will
not (1) increase the number of shares reserved under Section 3 of the Plan,
(2) extend the maximum life of the Plan under Section 11 or the maximum
exercise period under Section 7, (3) decrease the minimum exercise price
under Section 7 or (4) change the designation of employees or key
individuals eligible for stock options under Section 6.

         NOW, THEREFORE, the Plan is hereby amended as follows, effective
immediately following the Effective Time:

         1.   The first sentence of Section 1 is amended to change the
              reference to "the Company's shareholders" to "CGI's
              shareholders."

         2.   Section 2.3 (the definition of "Board"), Section 2.4 (the
              definition of "Change of Control"), Section 2.26 (the
              definition of "Successor"), Section 2.30 (the definition of
              "Transaction"), Section 12, Section 13.1, Section 14 and
              Section 15.1 of the Plan, and Section 2a of the Appendix to
              the Plan, are amended to change the references to "the
              Company" to "CGI."

         3.   Section 2.3 is amended to add after the word "CGI" the
              following:

                    "or any such persons designated by the Board."

         4.   A new Section 2.4 is added to provide the following:

                    "2.4   CGI means CGI Group Inc., a company organized
                           under the laws of the province of Quebec
                           (Canada), and any successor to such
                           organization."

              All subsequent subsections in Section 2 and all references
              thereto are hereby renumbered accordingly.

         5.   Section 2.8 (formerly Section 2.7) is amended in its entirety
              to provide the following:

                    "2.8   COMMON STOCK means the Class A Subordinate
                           Shares of CGI, without par value, and shall also
                           mean any other stock or securities (including
                           any other share or securities of an entity other
                           than CGI) for or into which the outstanding
                           shares of such stock are hereinafter exchanged
                           or changed."

         6.   Section 2.9 (formerly Section 2.8 referring to the definition
              of "Company"), Section 2.20 (formerly Section 2.19) and the
              title of the Plan are amended to replace the words
              "Information Management Resources, Inc." with "IMRglobal
              Corp."

         7.   Section 2.12 (formerly Section 2.11) is amended in its
              entirety to provide the following:

                    "2.12  FAIR MARKET VALUE means, as of any specified
                           date, the mean of the high and low sales prices
                           of the Shares reported on the New York Stock
                           Exchange Composite Tape on that date, or if no
                           prices are reported on that date, on the last
                           preceding date on which such prices of the
                           Shares are so reported. In the event Shares are
                           not publicly traded at the time a determination
                           of its value is required to be made hereunder,
                           the determination of its fair market value shall
                           be made by the Committee in such manner as it
                           deems appropriate.

         8.   Section 2.14(i) (formerly Section 2.13(i)) and Section 4 are
              amended to replace the term "Board" with the words "board of
              the Company."

         9.   Section 2.29 (formerly Section 2.28) is amended to replace
              the words "the Company, a Subsidiary or a Parent" with "CGI
              or any subsidiary or parent corporation (within the meaning
              of Section 424 of the Code) of CGI."

         10.  The first two sentences of Section 3 are amended in their
              entirety to provide the following:

                    "The total number of Shares that may be issued pursuant
                    to Stock Incentives under this Plan following the
                    Effective Time (as defined in the Agreement and Plan of
                    Merger, dated as of February 21, 2001, by and among the
                    Company, CGI and CGI Florida Corporation) shall not
                    exceed 25,563,919, as adjusted pursuant to Section 12
                    hereof. Such Shares shall be reserved, to the extent
                    that CGI and the Company deem appropriate, from
                    authorized but unissued Shares, and from Shares which
                    have been reacquired by CGI."

         11.  The second sentence of Section 7.2(c) is amended to replace
              the term "Company's" with "CGI's."

         12.  Section 10 is amended to change the references to "Company"
              to "Company or CGI".

         13.  Section 11 is amended to delete the period at the end thereof
              and to add the following:

                    ", or

                    (c) the Effective Time as defined in the Agreement and
                    Plan of Merger, dated as of February 21, 2001, by and
                    among CGI, the Company and CGI Florida Corporation, in
                    which event this Plan otherwise thereafter shall
                    continue in effect until all outstanding Stock
                    Incentives have been surrendered or exercised in full
                    or no longer are exercisable."

         14.  The second sentence of Section 3 of the Appendix to the Plan
              is amended to replace the words "the Company's capital
              shares" with "the Shares of Common Stock."

<PAGE>

IN WITNESS WHEREOF, this amendment to the Information Management Resources,
Inc. First Amended and Restated Stock Incentive Plan is hereby executed.

  WITNESS AS TO IMRglobal CORP.             IMRglobal CORP.

  By:  /s/ Dilip Patel                      By:  /s/ Vincent Addonisio
     -------------------------------           ---------------------------
           Dilip Patel                               Vincent Addonisio

  Date:  July 25, 2001                      Date:  July 25, 2001
         ---------------------------               -----------------------

  WITNESS AS TO CGI GROUP INC.              CGI GROUP INC.

  By:  /s/ Christiane Jodoin                By:  /s/ Serge Godin
     -------------------------------           ---------------------------
           Christiane Jodoin                         Serge Godin

  Date:  July 26, 2001                      Date:  July 26, 2001
         ---------------------------              ------------------------Exhibit 4.2

                   INFORMATION MANAGEMENT RESOURCES, INC.

                        DIRECTORS STOCK OPTION PLAN

                                 SECTION 1.
                                  PURPOSE

          The  purpose  of this Plan is to  promote  the  interests  of the
Company and its  stockholders  by  strengthening  the Company's  ability to
attract  and  retain  the  services  of   experienced   and   knowledgeable
nonemployee  directors  and by  encouraging  such  directors  to acquire an
increased proprietary interest in the Company.

                                 SECTION 2.
                                DEFINITIONS

          Each term set forth in this  Section  shall have the  meaning set
forth  opposite  such term for  purposes of this Plan and,  for purposes of
such  definitions,  the  singular  shall  include the plural and the plural
shall include the singular.

          2.1 ANNUAL MEETING DATE means,  with respect to each fiscal year,
the date  within  such  fiscal  year on which  the  annual  meeting  of the
shareholders  of the  Company is held.  If in any fiscal  year the  Company
shall not hold an annual meeting of  shareholders,  the Annual Meeting Date
shall be deemed to occur on the  120th day of the  fiscal  year in which no
such annual meeting of shareholders is held.

          2.2 BOARD means the Board of Directors of the Company.

          2.3 CODE means the Internal Revenue Code of 1986, as amended.

          2.4 COMMITTEE means the committee appointed by the Board pursuant
to Section 5.

          2.5 COMMON STOCK means the common stock of the Company,  $.1O par
value per share, as defined in the Company's Articles of Incorporation,  as
the same may be  amended  from time to time,  and shall also mean any other
stock or securities  (including  any other share or securities of an entity
other than the  Company) for or into which the  outstanding  shares of such
stock are hereinafter exchanged or changed.

          2.6 COMPANY  means  Information  Management  Resources,  Inc.,  a
Florida corporation, and any successor to such organization.

          2.7 ELIGIBLE  DIRECTOR means a director of the Company who is not
an employee of the Company or a Parent or Subsidiary.

          2.8 EXCHANGE ACT means the  Securities  Exchange Act of 1934,  as
amended.

          2.9  EXERCISE  PRICE  means  the  price  which  shall  be paid to
purchase one Share upon the exercise of an Option granted under this Plan.

          2.10 FAIR MARKET  VALUE of each Share of Common Stock on any date
shall mean the price  determined below on the last business day immediately
preceding the date of valuation:

               (a) The closing  sales price per Share,  regular  way, or in
the absence thereof the mean of the last reported bid and asked quotations,
on such date on the exchange  having the greatest  volume of trading in the
Shares  during  the  thirty-day  period  preceding  such  date  (or if such
exchange was not open for trading on such date,  the next preceding date on
which it was open); or

               (b) If  there is no price as  specified  in (a),  the  final
reported sales price per Share, or if not reported, the mean of the closing
high bid and low asked prices in the over-the-counter market for the Shares
as reported by the National  Association  of Securities  Dealers  Automatic
Quotation System,  or if not so reported,  then as reported by the National
Quotation Bureau Incorporated, or if such organization is not in existence,
by an organization  providing  similar  services,  on such date (or if such
date is not a date for which such system or organization generally provides
reports, then on the next preceding date for which it does so); or

               (c) If there also is no price as specified in (b), the price
per  Share  determined  by the  Committee  by  reference  to  bid-and-asked
quotations for the Shares  provided by members of an association of brokers
and dealers  registered  pursuant to Subsection  15(b) of the Exchange Act,
which  members  make a market in the Shares,  for such recent  dates as the
Committee shall determine to be appropriate for fairly determining  current
market value; or

               (d) If there also is no price as specified in (c), an amount
per Share  determined in good faith by the Committee based on such relevant
facts,  which  may  include  opinions  of  independent  experts,  as may be
available to the Committee.

          2.11.  INTERIM  GRANT  DATE  means the date on which an  Eligible
Director  is first  appointed  or elected to the  Board,  if such  Eligible
Director is so appointed or elected on a date other an Annual Meeting Date.

          2.12 OPTION means an option  granted  under this Plan to purchase
Shares;  all Options granted under this Plan are intended by the Company to
be  nonqualified  options  which are not entitled to special tax  treatment
under, and do not satisfy the requirements of, Code Section 422.

          2.13 OPTIONEE means grantee of an Option.

          2.14  PARENT  means  any  corporation  which is a  parent  of the
Company within the meaning of Section 424(e) of the Code.

          2.15  PLAN  means  the  Information  Management  Resources,  Inc.
Directors Stock Option Plan, as amended from time to time.

          2.16 SHARE means a share of the Common Stock of the Company.

          2.17 STOCK OPTION GRANT  CERTIFICATE  means the written agreement
or  instrument  which  sets  forth  the terms of an  Option  granted  to an
Eligible Director under this Plan.

          2.18  SUBSIDIARY  means  any  corporation  which is a  subsidiary
(within the meaning of Section 424(f) of the Code) of the Company.

          2.19  SURRENDERED  SHARES means the Shares described in Section 9
which (in lieu of being  purchased) are surrendered for cash or Shares,  or
for a combination of cash and Shares, in accordance with Section 9.

                                 SECTION 3.
                         SHARES SUBJECT TO OPTIONS

          One Hundred Fifty Thousand (150,000) Shares of Common Stock shall
be reserved for issue under this Plan. Such Shares shall be reserved to the
extent that the Company  deems  appropriate  from  authorized  but unissued
Shares  and  from  Shares  which  have  been  reacquired  by  the  Company.
Furthermore,  any  Shares  subject  to an  Option  which  remain  after the
cancellation,  expiration or exchange of such Option thereafter shall again
become available for use under this Plan, but any Surrendered  Shares which
remain after the  surrender  of an Option  under  Section 9 shall not again
become available for use under this Plan.

                                 SECTION 4.
                               EFFECTIVE DATE

          The  effective  date of this Plan shall be the date it is adopted
by the Board,  provided the  shareholders  of the Company approve this Plan
within twelve (12) months after such effective date. If such effective date
comes before such shareholder approval, any Options granted under this Plan
before the date of such approval  automatically shall be granted subject to
such approval.  The Plan shall continue in effect until it is terminated by
action of the Board or the  Company's  stockholders,  but such  termination
shall not affect the terms of any Options then outstanding.

                                 SECTION 5.
                               ADMINISTRATION

          The Plan shall be  administered  by the  Committee,  which  shall
consist of two (2) or more directors appointed by the Board. The Committee,
acting in its absolute discretion, shall exercise such powers and take such
action as expressly  called for under this Plan.  The Committee  shall have
the power to interpret  this Plan and,  subject to Section 14, to take such
other action in the  administration  and  operation of the Plan as it deems
equitable under the circumstances. The Committee's actions shall be binding
on the  Company,  on each  affected  Eligible  Director,  and on each other
person directly or indirectly affected by such action.

                                 SECTION 6.
                                ELIGIBILITY

          Each Eligible  Director  shall be entitled to  participate in the
Plan and shall be eligible to receive  those grants of Options  which shall
be  applicable  to  such  Eligible  Director  pursuant  to  the  terms  and
conditions of Section 7.

                                 SECTION 7.
                              GRANT OF OPTIONS

          7.1 REGULAR GRANTS.  An Option to purchase Ten Thousand  (10,000)
Shares (as adjusted, pursuant to Section 12) shall automatically be granted
to each Eligible  Director on the Annual  Meeting Date in 1998.  Subsequent
Options to purchase Ten Thousand  (10,000)  Shares shall  automatically  be
granted every other Annual Meeting Date  thereafter,  so that Options shall
be granted  hereunder  every two (2) years.  Options  shall  continue to be
granted  hereunder so long as this Plan  continues in effect,  or until the
Shares  available  for grant  shall no longer be  sufficient  to grant each
Eligible Director an Option for the number of Shares  determined  according
to this  Subsection  7.1,  at which time  Options  shall be granted to each
director to acquire a number of shares  determined by allocating all Shares
remaining  available for grant hereunder among the Eligible  Directors then
entitled to a grant hereunder.  Eligible Directors shall not be entitled to
any payment of cash hereunder in lieu of receiving  Options.  Each grant of
an Option shall be evidenced by a Stock Option Grant Certificate,  and each
Stock  Option  Grant  Certificate  shall  incorporate  such other terms and
conditions  as the  Committee,  acting in its  absolute  discretion,  deems
consistent with the terms of this Plan,  including  (without  limitation) a
restriction  on the  number of Shares  subject to the  Option  which  first
become  exercisable  or subject to surrender  during any calendar year. Any
Option granted to an Eligible Director shall, at his request, be issued to,
in the name and for the benefit of the entity  through  which such Eligible
Director has invested in the Company.

          7.2 INTERIM GRANTS. Each Eligible Director who is first appointed
or elected to the Board on an Interim Grant Date shall be granted an Option
on such  Interim  Grant Date to purchase a number of Shares of Common Stock
equal to the product  (rounded to the nearest One Hundred  (100) Shares) of
Ten Thousand (10,000)  multiplied by a fraction,  the numerator of which is
the number of days during the period  beginning on such Interim  Grant Date
and ending on the next following Annual Meeting Date on which Options shall
be granted  pursuant to Section 7.1, and the  denominator of which is Seven
Hundred Thirty (730).

          7.3 INITIAL  GRANTS.  Upon the  consummation  of an  underwritten
public  offering of the  Company's  Common  Stock (an "IPO"),  an Option to
purchase Ten Thousand (10,000) Shares (as adjusted, pursuant to Section 12)
shall  automatically  be granted to each  Eligible  Director  (an  "Initial
Grant").  An Optionee  shall be entitled to acquire  fifty percent (50%) of
the Shares  subject to an Initial Grant on the Annual Meeting Date in 1997.
An Optionee shall be entitled to acquire one hundred  percent (100%) of the
Shares subject to an Initial Grant on the Annual Meeting Date in 1998.

                                 SECTION 8.
                      TERMS AND CONDITIONS OF OPTIONS

          8.1 EXERCISE  PRICE.  The Exercise  Price for each Option granted
shall be the Fair  Market  Value of the Common  Stock on the second to last
business day preceding the date that the Option is  automatically  granted;
provided, however, that the Exercise Price for each Option granted pursuant
to Section  7.3 shall be the price for the  Company's  Common  Stock  first
offered to the public as of the consummation of the IPO.

          8.2 VESTING OF OPTIONS.  Each Option granted under the Plan shall
vest as provided below unless otherwise  specified in the Plan or the Stock
Option  Grant  Certificate.  For  purposes of the Plan,  that portion of an
Option which is vested may be  exercised  by the Optionee  according to the
terms and conditions of the Plan.

               (a) An Optionee  shall be entitled to acquire  fifty percent
(50%) of the Shares  subject to an Option on the date on which the Optionee
completes  twelve (12) months of continuous  service on the Board following
the date of grant of such Option;

               (b) An  Optionee  shall be  entitled  to acquire one hundred
percent  (100%) of the Shares subject to an Option on the date on which the
Optionee  completes  twenty-four  (24) months of continuous  service on the
Board following the date of grant of such Option.

          8.3 TERM OF  OPTION.  Each  Option  granted  under the Plan shall
include an  expiration  date,  which shall be set forth in the Stock Option
Grant  Certificate.  Unless  otherwise  provided in the Stock  Option Grant
Certificate,  the  termination of service of an Optionee as a member of the
Board by death or otherwise  shall not  accelerate or otherwise  affect the
number of Shares with respect to which an Option may be exercised, and such
Option may only be  exercised  with  respect to that number of Shares which
could have been purchased under the Option had the Option been exercised by
the  Optionee on the date that such  Optionee  ceased to be a member of the
Board by reason of such Optionee's death or for any other reason.

          Each Option granted under this Plan shall be exercisable in whole
or in part at such time or times as set forth in the related  Stock  Option
Grant Certificate, but no Stock Option Grant Certificate shall:

          (a) make an Option  exercisable  before  the date such  Option is
granted; or

          (b) make an Option  exercisable after the earlier of the first to
occur of the  following  (at which time such option shall be deemed to have
terminated):

               (i)  immediately  at the time and on the date such Option is
exercised in full;

               (ii) at 5:00  p.m.,  EST,  on the date  which  is the  tenth
(10th) anniversary of the date such Option is granted;

               (iii) at 5:00 p.m.,  EST on the thirtieth (30) day following
the date an Optionee  ceases to be a member of the Board of  Directors  for
any reason other than his death or disability; or

               (iv) at 5:00 p.m.,  EST on the ninetieth  (90) day following
the date that an Optionee  ceases to be a member of the Board of  Directors
by reason of his death or disability.

          8.4  TIME  AND  MANNER  OF  OPTION   EXERCISE.   Any  vested  and
exercisable  Option is  exercisable in whole or in part at any time or from
time to time prior to the expiration of an Option by giving written notice,
signed by the person  exercising  the Option,  to the  Company  stating the
number of Shares  with  respect  to which  the  Option is being  exercised,
accompanied  by  payment  in full of the  Exercise  Price for the number of
Shares  to be  purchased.  The date  and  time  upon  which  the  Company's
Secretary or  Treasurer  shall have  received  both such notice and payment
shall be the date and time of  exercise  of the  Option as to the number of
Shares  described by the  Optionee.  No Option may be exercised at any time
with respect to a fractional  share. Any Option of a deceased  Optionee may
be exercised, to the extent vested at the time of such Optionee's death, by
the estate of such Optionee or by a person or persons whom the Optionee has
designated  in writing filed with the Company,  or, if no such  designation
has been made, by the person or persons to whom the Optionee's  rights have
passed by will or the laws of descent and distribution.

          8.5 PAYMENT OF EXERCISE PRICE.  Payment of the Exercise Price may
be in cash, by cashier's check, by personal check, or by promissory note of
the Optionee.  The Committee may also provide in an exercise agreement upon
exercise  of an Option  that,  in lieu of cash,  all or any  portion of the
Exercise  Price may be paid by  tendering  to the Company  Shares of Common
Stock duly endorsed for transfer and owned by the Optionee,  to be credited
against  the Option  price at the Fair  Market  Value of such Shares on the
date of  exercise.  A promissory  note  tendered in payment of the Exercise
Price shall be in a form  designated by the  Committee,  shall be signed by
the Optionee  (which  signature shall be notarized or guaranteed) and shall
include substantially the following terms: interest on the principal amount
of the note  shall  accrue at a per annum  rate  equal to the prime rate as
announced from time to time by the principal bank of the Company, or if the
Company  has no  principal  bank,  that rate  announced  by the Wall Street
Journal  as the  prevailing  "prime  rate" of  interest  per  annum;  equal
payments of principal and interest shall be payable in  installments  for a
period  determined  by the  Committee  following  exercise,  and  upon  the
expiration of such period the entire unpaid principal amount, together with
accrued by unpaid  interest,  shall be due and  payable;  and the  Optionee
executing  the note shall be  personally  liable for timely  payment of the
unpaid principal balance and all accrued by unpaid interest.

          8.6  TRANSFERABILITY.  The right of any  Optionee  to exercise an
Option granted under the Plan shall,  during the lifetime of such Optionee,
be  exercisable  only by such  Optionee  or by a person who  obtained  such
Option pursuant to a qualified  domestic  relations order as defined by the
Code or Title I of the Employee  Retirement Income Security Act of 1974, as
amended  ("ERISA") and the rules  thereunder  (a "QDRO"),  and shall not be
assignable or  transferable  by such Optionee  other than by will or by the
laws of descent and distribution or by a QDRO.

          8.7 LIMITATION OF RIGHTS.

               (a)  LIMITATION  AS TO SHARES.  Neither the  recipient of an
Option under the Plan nor an Optionee's successor or successors in interest
shall have any rights as a  stockholder  of the Company with respect to any
Shares  subject  to an  Option  granted  to such  person  until the date of
issuance of a stock certificate for such Shares.

               (b) LIMITATION AS TO DIRECTORSHIP. Neither the Plan, nor the
granting  of an Option,  nor any other  action  taken  pursuant to the Plan
shall constitute or be evidence of any agreement or understanding,  express
or implied,  that an Eligible  Director has a right to continue as a member
of the  Board  for  any  period  of  time  or at  any  particular  rate  of
compensation.

               (c) REGULATORY  APPROVAL AND  COMPLIANCE.  The Company shall
not be required to issue any  certificate or  certificates  for Shares upon
the exercise of an Option  granted  under the Plan or to record as a holder
of record of Shares the name of the  individual  exercising an Option under
the Plan,  without obtaining to the complete  satisfaction of the Board the
approval of all regulatory bodies deemed necessary by the Board and without
complying,  to the  Board's  complete  satisfaction,  with  all  rules  and
regulations  under federal,  state,  or local law deemed  applicable by the
Board.  In addition,  with respect to persons  subject to Section 16 of the
Exchange Act,  transactions under this Plan are intended to comply with all
applicable  conditions of Rule 16b-3 or its  successors  under the Exchange
Act. To the extent any  provision of the Plan or action by the Board or the
Committee  fail to comply,  it shall be deemed null and void, to the extent
permitted by law and deemed advisable by the Board.

                                 SECTION 9.
                           SURRENDER OF OPTIONS

          9.1 GENERAL RULE. The Committee,  in its absolute  discretion may
incorporate  a provision in a Stock Option  Grant  Certificate  to allow an
Optionee to surrender  his or her Option in whole or in part in lieu of the
exercise in whole or in part of that Option on any date that

               (a) the Fair  Market  Value of the  Shares  subject  to such
Option exceeds the Exercise Price for such Shares, and

               (b)  the  Option  to  purchase   such  Shares  is  otherwise
exercisable.

          9.2  PROCEDURE.  The  surrender  of an Option in whole or in part
shall be effected by the delivery of the Stock Option Grant  Certificate to
the Committee (or to its delegate)  together with a statement signed by the
Optionee which specifies the number of Shares ("Surrendered  Shares") as to
which the Optionee  surrenders  his or her Option and how he or she desires
payment be made for such Surrendered Shares.

          9.3 PAYMENT.  An Optionee in exchange for his or her  Surrendered
Shares shall receive a payment in cash or in Shares, or in a combination of
cash and Shares,  equal in amount on the date such surrender is effected to
the excess of the Fair Market Value of the Surrendered  Shares on such date
over the Exercise Price for the Surrendered Shares. The Committee acting in
its absolute discretion can approve or disapprove an Optionee's request for
payment in whole or in part in cash and can make that payment in cash or in
such combination of cash and Shares as the Committee deems  appropriate.  A
request for payment  only in Shares shall be approved and made in Shares to
the  extent  payment  can be made in whole  shares  of  Shares  and (at the
Committee's  discretion)  in cash in lieu  of any  fractional  Shares.

          9.4  RESTRICTIONS.  Any  Stock  Option  Grant  Certificate  which
incorporates  a  provision  to allow an Optionee  to  surrender  his or her
Option  in  whole  or  in  part  also  shall  incorporate  such  additional
restrictions  on the exercise or surrender of such Option as the  Committee
deems necessary to satisfy the conditions to the exemption under Rule 16b-3
(or any successor exemption) to Section 16(b) of the Exchange Act.

                                SECTION 10.
                          SECURITIES REGISTRATION

          Each Stock Option Grant  Certificate  may provide that,  upon the
receipt of Shares as a result of the  surrender  or  exercise of an Option,
the Optionee  shall,  if so requested by the Company,  hold such Shares for
investment and not with a view of resale or distribution to the public and,
if so  requested  by the  Company,  shall  deliver to the Company a written
statement  satisfactory  to the Company to that  effect.  Each Stock Option
Grant  Certificate  also may provide  that, if so requested by the Company,
the Optionee shall make a written  representation to the Company that he or
she will not sell or offer to sell any of such Shares unless a registration
statement  shall  be in  effect  with  respect  to such  Shares  under  the
Securities Act of 1933, as amended  ("1933 Act") and any  applicable  state
securities  law or unless he or she shall have  furnished to the Company an
opinion,  in form  and  substance  satisfactory  to the  Company,  or legal
counsel acceptable to the Company,  that such registration is not required.
Certificates  representing  the Shares  transferred  upon the  exercise  or
surrender of an Option granted under this Plan may at the discretion of the
Company  bear a  legend  to the  effect  that  such  Shares  have  not been
registered  under the 1933 Act or any applicable  state  securities law and
that such  Shares may not be sold or offered  for sale in the absence of an
effective  registration  statement as to such Shares under the 1933 Act and
any applicable  state  securities law or an opinion,  in form and substance
satisfactory  to the Company,  of legal counsel  acceptable to the Company,
that such registration is not required.

                                SECTION 11.
                               LIFE OF PLAN

          No  Option  shall be  granted  under  this  Plan on or after  the
earlier of:

               (a) The tenth (10th)  anniversary  of the effective  date of
this Plan (as determined under Section 4 of this Plan), in which event this
Plan otherwise  thereafter  shall continue in effect until all  outstanding
Options  have  been  surrendered  or  exercised  in full or no  longer  are
exercisable; or

               (b) The  date on  which  all of the  Shares  reserved  under
Section 3 of this Plan have (as a result of the  surrender  or  exercise of
Options granted under this Plan) been issued or no longer are available for
use under this Plan, in which event this Plan also shall  terminate on such
date.

                                SECTION 12.
                                ADJUSTMENT

          The number of Shares  reserved  under Section 3 of this Plan, the
number  of  Shares  subject  to  Options  granted  under  this Plan and the
Exercise  Price  of such  Options  shall  be  adjusted  by the  Board in an
equitable  manner  to  reflect  any  change  in the  capitalization  of the
Company,  including, but not limited to, such changes as stock dividends or
stock splits.  Furthermore,  the Board shall have the right to adjust (in a
manner which satisfies the  requirements of Code Section 424(a)) the number
of Shares  reserved  under  Section 3 of this Plan and the number of Shares
subject to Options  granted under this Plan and the Exercise  Price of such
Options in the event of any corporate transaction described in Code Section
424(a) which provides for the  substitution  or assumption of such Options.
If any adjustment  under this Section creates a fractional Share or a right
to acquire a fractional  Share,  such fractional Share shall be disregarded
and the number of Shares reserved under this Plan and the number subject to
any  Options  granted  under this Plan  shall be the next  lower  number of
Shares,  rounding all fractions  downward.  An  adjustment  made under this
Section  by the Board  shall be  conclusive  and  binding  on all  affected
persons and,  further,  shall not  constitute  an increase in the number of
Shares reserved under Section 3 of this Plan.

                                SECTION 13.
                       SALE OR MERGER OF THE COMPANY

          If the  Company:  (i)  agrees  to sell  substantially  all of its
assets for cash or property or for a combination of cash and property, (ii)
agrees to any  merger,  consolidation,  reorganization,  division  or other
transaction in which Shares are converted into another security or into the
right to receive securities or property and such agreement does not provide
for the assumption or  substitution of the Options granted under this Plan,
or (iii)  agrees to dissolve  the  Company or  liquidate  its assets,  then
immediately following such time that the Company manifests its agreement in
writing to do any of the foregoing,  at the direction and discretion of the
Board, or as is otherwise provided in the Stock Option Grant  Certificates,
either (a) each  Option  shall be  exercisable  for a period of thirty (30)
days  following  delivery  of  written  notice to each  holder of an Option
(after which such Option shall expire),  or (b) each Option may be canceled
unilaterally  by the Company in exchange for the whole Shares (or,  subject
to  satisfying  the  conditions  to the  exemption  under Rule 16b-3 or any
successor  exemption to Section  16(b) of the  Exchange  Act, for the whole
Shares and the cash in lieu of a  fractional  Share)  which  each  Optionee
otherwise  would receive if he or she had the right to surrender his or her
outstanding  Option  in full  under  Section  9 of this  Plan and he or she
exercised  that right  exclusively  for Shares on a date fixed by the Board
which comes before such sale or other corporate transaction.

                                SECTION 14.
                          AMENDMENT OR TERMINATION

          This Plan may be  amended  by the Board  from time to time to the
extent that the Board deems necessary or appropriate; provided, however, no
such amendment shall be made absent the approval of the shareholders of the
Company:  (i) to increase the number of Shares  reserved  under  Section 3,
except as set forth in Section 12,  (ii) to extend the maximum  life of the
Plan under Section 11 or the maximum exercise period under Section 8, (iii)
to decrease the minimum  Exercise  Price under Section 7, or (iv) to change
the  designation  of Optionees  eligible for Options  under  Section 6. The
Board also may suspend the granting of Options  under this Plan at any time
and may terminate  this Plan at any time;  provided,  however,  the Company
shall not have the right to  modify,  amend or cancel  any  Option  granted
before such suspension or termination  unless: (a) the Optionee consents in
writing to such modification,  amendment or cancellation, or (b) there is a
dissolution  or  liquidation  of the Company or a transaction  described in
Section 12 or Section 13 of this Plan.

                                SECTION 15.
                               MISCELLANEOUS

          15.1 WITHHOLDING. The exercise or surrender of any Option granted
under this Plan shall constitute an Optionee's full and complete consent to
whatever action the Committee  directs to satisfy the federal and state tax
withholding  requirements,  if any,  which the Committee in its  discretion
deems  applicable to such exercise or surrender.  In addition to and at the
time of  payment  of the  Exercise  Price,  the  Optionee  shall pay to the
Company in cash the full  amount of any  federal,  state and local  income,
employment  or other taxes  required to be withheld from the income of such
Optionee  as a result  of such  exercise;  provided,  however,  that in the
discretion of the Committee any Stock Option Grant  Certificate may provide
that all or any portion of such tax  obligations,  together with additional
taxes not exceeding the actual  additional taxes be owed by the Optionee as
a result  of such  exercise,  may,  upon the  irrevocable  election  of the
Optionee,  be paid by tendering to the Company whole Shares of Common Stock
duly endorsed for transfer and owned by the Optionee, or by authorizing the
Company to withhold Shares of Common Stock otherwise issuable upon exercise
of the Option, in either case in that number of Shares having a Fair Market
Value on the date of  exercise  equal to the amount of such  taxes  thereby
being paid, in all cases subject to such  restrictions as the Committee may
from time to time  determine,  including  any such  restrictions  as may be
necessary or  appropriate  to satisfy the  conditions  of the exemption set
forth in Rule 16b-3 under the Exchange Act.

          15.2 CONSTRUCTION. This Plan shall be construed under the laws of
the State of Florida.

<PAGE>

                             FIRST AMENDMENT TO
                 THE INFORMATION MANAGEMENT RESOURCES, INC.
                        DIRECTORS STOCK OPTION PLAN

     WHEREAS, CGI Group Inc. ("CGI") has entered into an Agreement and Plan
of Merger, dated as of February 21, 2001, with IMRglobal Corp. ("IMR") and
CGI Florida Corporation (a wholly-owned subsidiary of CGI) (the "Merger
Agreement") pursuant to which IMR will become a wholly-owned subsidiary of
CGI as of the Effective Time (as defined in the Merger Agreement);

     WHEREAS, IMR has established the Directors Stock Option Plan (the
"Plan") which provides for the grant of stock options to non-employee
directors of IMR to purchase common stock of IMR;

     WHEREAS, the Merger Agreement provides that all outstanding and
unexercised stock options granted under the Plan shall cease to represent a
right to acquire IMR common stock and shall be converted into options to
acquire the Class A Subordinate Shares, without par value, of CGI and that
CGI shall assume each IMR stock option subject to the terms of the Plan and
any agreements evidencing the grants made thereunder;

     WHEREAS, pursuant to Section 12 of the Plan, the Board has the right
to adjust (in a manner which satisfies the requirements of Section 424(a)
of the Internal Revenue Code of 1986, as amended) the number of shares
reserved under Section 3 of the Plan, and the number of shares subject to
stock options granted under the Plan, and the exercise price of any options
in the event of any corporate transaction described in Section 424 which
provides for the substitution or assumption of such stock options;

     WHEREAS, pursuant to Section 14 of the Plan, the Plan may be amended
by the Board of Directors of IMR (the "Board") from time to time to the
extent that the Board deems necessary or appropriate; and

     WHEREAS, this first amendment of the Plan as follows below will not
(1) increase the number of shares reserved under Section 3 of the Plan, (2)
extend the maximum life of the Plan under Section 11 or the maximum
exercise period under Section 8, (3) decrease the minimum exercise price
under Section 7 or (4) change the designation of optionees eligible for
stock options under Section 6.

     NOW, THEREFORE, the Plan is hereby amended as follows, effective
immediately following the Effective Time:

     1.   Section 1, Section 2.2 (the definition of "Board"), Section 7.1,
          Section 8.7, Section 12, Section 13 and Section 14 of the Plan
          are amended to change the references to "the Company" to "CGI."

     2.   Section 2.2 is amended to add after the word "CGI" the following:

               "or any such persons designated by the Board."

     3.   A new Section 2.3 is added to provide the following:

               "2.3   CGI means CGI Group Inc., a company organized under
                      the laws of the province of Quebec (Canada), and any
                      successor to such organization."

          All subsequent subsections in Section 2 and all references
          thereto are hereby renumbered accordingly.

     4.   Section 2.6 (formerly Section 2.5) is amended in its entirety to
          provide the following:

               "2.6   COMMON STOCK means the Class A Subordinate Shares of
                      CGI, without par value, and shall also mean any other
                      stock or securities (including any other share or
                      securities of an entity other than CGI) for or into
                      which the outstanding shares of such stock are
                      hereinafter exchanged or changed."

     5.   Section 2.7 (formerly Section 2.6), Section 2.16 (formerly
          Section 2.15) and the title of the Plan are amended to replace
          the words "Information Management Resources, Inc." with
          "IMRglobal Corp."

     6.   Section 2.11 (formerly Section 2.10) is amended in its entirety
          to provide the following:

               "2.11  FAIR MARKET VALUE means, as of any specified date,
                      the mean of the high and low sales prices of the
                      Shares reported on the New York Stock Exchange
                      Composite Tape on that date, or if no prices are
                      reported on that date, on the last preceding date on
                      which such prices of the Shares are so reported. In
                      the event Shares are not publicly traded at the time
                      a determination of its value is required to be made
                      hereunder, the determination of its fair market value
                      shall be made by the Committee in such manner as it
                      deems appropriate.

     7.   Section 2.12 (formerly Section 2.11), Section 4, Section 7.2,
          Section 8.2, Section 8.3 and Section 8.7(b) are amended to
          replace the term "Board" with the words "board of the Company."

     8.   The first two sentences of Section 3 are amended in their
          entirety to provide the following:

               "Five hundred thirty nine thousand, one hundred and twenty
               three (539,123) Shares of Common Stock shall be reserved for
               issue under this Plan following the Effective Time (as
               defined in the Agreement and Plan of Merger, dated as of
               February 21, 2001, by and among the Company, CGI and CGI
               Florida Corporation), as adjusted pursuant to Section 12
               hereof. Such Shares shall be reserved, to the extent that
               CGI and the Company deem appropriate, from authorized but
               unissued Shares, and from Shares which have been reacquired
               by CGI."

     9.   Section 8.1 is amended to add "Subject to adjustment in
          accordance with Section 12," prior to the beginning of that
          sentence and to delete the term "Company's".

     10.  Section 10 is amended to change the references to "Company" to
          "Company or CGI".

     11.  Section 11 is amended to delete the period at the end thereof and
          to add the following:

               "; or

               (c) the Effective Time as defined in the Agreement and Plan
               of Merger, dated as of February 21, 2001, by and among CGI,
               the Company and CGI Florida Corporation, in which event this
               Plan otherwise thereafter shall continue in effect until all
               outstanding Options have been surrendered or exercised in
               full or no longer are exercisable."

<PAGE>

IN WITNESS WHEREOF, this amendment to the Information Management Resources,
Inc. Directors Stock Option Plan is hereby executed.

  WITNESS AS TO IMRglobal CORP.             IMRglobal CORP.

  By:  /s/ Dilip Patel                      By:  /s/ Vincent Addonisio
     -------------------------------           ---------------------------
           Dilip Patel                               Vincent Addonisio

  Date:  July 25, 2001                      Date:  July 25, 2001
         ---------------------------               -----------------------

  WITNESS AS TO CGI GROUP INC.              CGI GROUP INC.

  By:  /s/ Christiane Jodoin                By:  /s/ Serge Godin
     -------------------------------           ---------------------------
           Christiane Jodoin                         Serge Godin

  Date:  July 26, 2001                      Date:  July 26, 2001
         ---------------------------              ------------------------

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00027-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00027-of-00352.parquet"}]]