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                                                                EXHIBIT 10.1(be)

                     ADDENDUM TO LEASING AGREEMENT # 9685333

LESSEE                Sauer-Danfoss (Nordborg) A/S
                      Nordborgvej 81
                      6430 Nordborg

                      CVR # 25814363                              Ref. 173920

NEW ADDENDUM #        3267501

LESSOR                FIH (Finance for Danish Industry)

PROPERTY              Title #14 o Volderslev by, Stenl0se

LOCATION              The property is located at Energivej 25, 5260 Odense S.

COMMENCEMENT          The undersigned Sauer-Danfoss (Nordborg) A/S hereby enters
                      into agreement as Lessee with the rights and obligations
                      according to Leasing Agreement # 9685333 of 6/19/2000
                      between Thrige-Titan A/S and FIH.

                      Lessee is informed of the contents of the Leasing
                      Agreement and has received a copy of the Leasing
                      Agreement, which includes pages 1, 2, and 3.

                      Lessee has read, signed, and agrees that the Leasing
                      Agreement furthermore includes GENERAL TERMS AND
                      CONDITIONS OF REAL PROPERTY LEASING (February 1999), which
                      is an integral part of the present agreement.

AS LESSEE             Date  [handwritten:] 04/08/2002

                      Sauer-Danfoss (Nordborg) A/S

                      [Signature]                        [Signature]

AS LESSOR             Date  [handwritten:] 03/06/2002

                      FIH, Finance for Danish Industry

                      [Signature]                        [Signature]

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GENERAL TERMS AND CONDITIONS OF REAL PROPERTY LEASING

                                                                       REF. 1138

1 TERMINATION         Neither the Lessee nor FIH shall be entitled to terminate
                      this Agreement.

2 DEFAULT             If an event of default occurs FIH shall without notice be
                      entitled to release from all further obligations under
                      this Leasing Agreement, in which case the Lessee shall
                      immediately vacate the property. FIH shall be entitled to
                      claim compensation for any loss suffered and shall be
                      reimbursed for any costs and expenses incurred in
                      consequence of such default. This Leasing Agreement shall
                      be deemed to be in default if the Lessee
                      -  Fails to pay rentals etc. when due and owing, within a
                         maximum of eight days after FIH's demand for payment;
                      -  Fails to maintain the property;
                      -  Fails to allow FIH or FIH's inspector access to the
                         property;
                      -  Transfers the use of the property in whole or in part
                         to a third party without FIH's consent and without this
                         being warranted by this Leasing Agreement;
                      -  Uses the property contrary to regulations or
                         instructions in force, or contrary to the intended
                         purpose of the property, or contrary to law. (See
                         Clause 4 below.)
                      -  Fails to update the insurance policies required;
                      -  Is a company and transfers a majority shareholding
                         without FIH's consent, or the company's management is
                         altered so as essentially, in FIH's opinion, to affect
                         the financial situation of the company;
                      -  Dies, goes bankrupt, suspends payments, commences
                         negotiations for composition scheme enforced by a
                         majority of the creditors or composition scheme of
                         arrangement out of court, goes into liquidation and.
                         fails to adopt this Leasing Agreement and to furnish
                         the security required within eight days of having been
                         requested to do so. The extent of such security shall
                         be determined by FIH.

3 OUTLAYS AND         Until this Leasing Agreement comes into effect the Lessee
PREPAYMENTS           shall be liable to FIH for all outlays and prepayments
                      made by FIH at the request of the Lessee.
                      The Lessee shall pay interest to FIH on outlays etc. at a
                      rate determined by FIH. The Lessee shall repay interest
                      accrued on vendor or contractor claims etc. not caused by
                      FIH's delays.

4 USER                This Leasing Agreement entitles the Lessee to use the
                      property for the agreed purpose.
                      The Lessee shall comply with all rules and regulations in
                      force at the time in question. The Lessee shall obtain any
                      special permission required for its use of the property.
                      The Lessee shall not plead to FIH that the authorization
                      required could not be obtained or that use of the property
                      leased is terminated or restricted due to public rules and
                      regulations.

5 MAINTENANCE AND     The Lessee shall be responsible for internal and external
REPAIR                maintenance of the property leased. The property must
                      always appear in good and well-kept condition during the
                      lease and shall likewise be turned over in good and
                      well-kept condition at the end of the Leasing Agreement.
                      The Lessee shall be responsible for keeping the site area
                      clean, including snow removal. The Lessee guarantees not
                      to contaminate the property during the lease.

6 ALTERATIONS         The Lessee shall not be entitled to alter the property
                      without FIH's written consent.

7 EXPENSES            During the term of the lease the Lessee shall bear all
                      expenses relating to its possession and use of the
                      property, including government charges that might be
                      imposed on the Lessee or FIH as of a result of this
                      Leasing Agreement.
                      The Lessee shall be responsible for all utility expenses
                      for the property leased, and the Lessee shall be
                      registered as the consumer with the relevant public
                      utility companies. The Lessee is obligated to reimburse
                      FIH for all amounts, which FIH is legally liable to pay to
                      third parties, including public authorities, relating to
                      the Lessee's use of the property.

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8 INSPECTION          FIH is entitled to inspect the property at any time, also
                      outside normal business hours, and after giving suitable
                      notice. FIH may have a technical expert perform the
                      inspection. A report in writing, with a copy to the
                      Lessee, shall be prepared if the inspection results in
                      comments. If imperfect conditions are pointed out during
                      the inspection, or an objection is raised against the
                      Lessee's use of the property, such comments shall be
                      complied with immediately and the faults shall be
                      corrected.

9 SALE AND LEASE      The leasing charge has been determined as a sale and lease
BACK                  back agreement and is based on the Lessee having been
                      granted an option to purchase the property.
                      Where permitted by law, either party shall be entitled to
                      demand that the other party waives any claim for
                      adjustment of the leasing charge.

10 CHANGE OF          All notices to the Lessee shall be sent to the address set
ADDRESS ETC.          out in this Leasing Agreement. FIH shall be notified in
                      writing of any change of address.
                      The Lessee shall without delay notify FIH in writing of
                      any changes in its ownership or management.

11 MOVING             The Lessee shall immediately vacate the property at the
                      end of the term or if the agreement is terminated pursuant
                      to Clause 2 above.

12 DEFECTS            Prior to the commencement of the lease the Lessee has
                      carefully inspected the property and shall not plead any
                      defects in the property to FIH or challenge this Leasing
                      Agreement regarding the property's condition, including
                      the weight capacity of the floors, heat consumption,
                      environmental matters, etc.
                      The Lessee shall hold the risk of any attributes of the
                      property that might incur a liability, including
                      contamination of the site etc., and shall bear any
                      liability, also against third parties, that might arise as
                      a result of those attributes. At the demand of FIH the
                      Lessee is obligated to indemnify FIH against any expenses
                      and losses incurred by FIH as a result of third-party
                      claims.

13 INSURANCE          FIH shall unilaterally decide which insurance shall be
                      taken out as a minimum, whereas the Lessee shall be
                      responsible for taking out any other insurance policies
                      required. During the continuance of the lease FIH shall be
                      entitled to demand that such insurance policies be changed
                      and new insurances taken out.
                      FIH shall be registered with the insurance company as the
                      owner of the property. The Lessee shall handle
                      registration and documentation. The Lessee shall pay
                      insurance premiums and charges, etc.

14 PUNCTUAL           The leasing charges, with the addition of VAT, and other
                      payments shall be received by FIH on the due date. In case
                      of nonpayment, FIH shall be entitled to demand interest
                      for nonpayments and dunning charges according to the
                      current standard rates, which can be obtained from FIH.

15 DOWN PAYMENT       The acquisition amount of the Leasing Agreement shall be
AND REPAYMENT         payable in the currency chosen or in - Danish Kroner,
FOREIGN               converted at FIH's buying rate on the date of the down
CURRENCY              payment. On that date the Lessee shall decide whether
                      future leasing charges shall be payable in the currency
                      chosen or in Danish Kroner, converted at FIH's selling
                      rate two days prior to the due date.

                      The leasing charges shall be payable without coupon tax to
                      FIH or to a bank designated by FIH. Amounts falling due
                      for payment on a day when FIH or the designated bank is
                      closed for business shall be payable on the next following
                      business day.

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16 STATEMENT          FIH shall prepare a statement calculating the amount due
                      from the Lessee provided the Leasing Agreement is
                      terminated pursuant to Clause 2 above.
                      In that statement remaining leasing charges and residual
                      value shall be discounted to the termination date. FIH
                      shall determine the discount rate on the basis of the
                      interest rate at the time of settlement. The discount rate
                      shall not exceed the built in interest rate of this
                      Leasing Agreement. FIH will charge standard termination
                      fee.
                      The amount computed shall be payable by the Lessee within
                      eight days after the statement is sent to the Lessee.

17 STATUTORY          The Lessee agrees to pay any extra charges incurred by FIH
AMENDMENTS ETC.       in setting up or maintaining this Leasing Agreement that
                      is caused by statutory amendments or practical changes
                      adopted by the tax authorities, foreign currency or other
                      authorities or the introduction of provisions imposing
                      restrictions etc. on FIH.

18 ASSIGNMENT         FIH shall at any time be entitled to assign in full or in
                      part its rights under this Leasing Agreement and/or the
                      property to a third party.

19 VENUE              If the Leasing Agreement is foreign-currency based (i.e.
                      the leasing asset has been purchased with and/or the
                      leasing charges are payable in foreign currency) FIH shall
                      be given 14 days' notice, and is entitled to demand
                      collateral, and additional collateral, if FIH finds that
                      its risk has increased due to an increase in the currency
                      rate underlying this Leasing Agreement against the Danish
                      Krone.

20 GOVERNING LAW      The laws of the Kingdom of Denmark and Danish venue shall
AND VENUE             govern this Leasing Agreement. Any lawsuits shall be
                      brought before the City Court of Copenhagen, if requested
                      by FIH.
                      February 1999
                      The Lessee has read and accepted these General Terms and
                      Conditions of Real Property Leasing. The Terms and
                      Conditions can only be derogated from when explicitly
                      disclosed in the other provisions of this Leasing
                      Agreement.

                      May 17, 2002

                      Sauer-Danfoss (Nordborg) A/S
                      Nordborgvej 81
                      64 30 Nordborg

                      [Signature]                   [Signature]
                                 -------------------           -----------------

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Stamp: DKK 46,008.00 (1% of the annual leasing charges incl. VAT) LEASING
AGREEMENT # 9685333

LESSEE                Thrige-Titan A/S
                      Energivej 25
                      5260 Odense S

                      CVR # 40322418            Business # 1138

LESSOR                FIH, Finance for Danish Industry

PROPERTY              Title # 14 o Volderslev town, Stenl0se

                      The property is newly built and is taken over unencumbered
                      by FIH.

LOCATION              The property is located at Energivej 25, 5260 Odense S.

PURCHASING PRICE      EUR 9,179,651.00

LEASE TERM            The lease term is 80 quarters and the leasing charge is to
                      be paid on the last business day of each quarter.

LEASING               CHARGE One (1) leasing charge of EUR 115,455.20 + VAT on
                      9/30/1999 followed by nineteen (19) leasing charges of EUR
                      123,702.00 + VAT to be paid quarterly in arrears. The
                      leasing charge is fixed until 7/1/2004 according to the
                      contingency charge agreement. The leasing charge will be
                      adjusted on 7/1/2004.

INSURANCE             Before the Leasing Agreement takes effect, the Lessee is
                      obligated to take out and pay for required insurance for
                      the leased property and to cite FIH as the owner with the
                      insurance company. The Lessee pays all insurance premiums
                      and charges, etc.

PURCHASE OPTIONS      The Lessee has the option to purchase the leased property
DURING THE TERM       after payment of the leasing charge at the times of exit.
OF AGREEMENT          At these times of exit,Lessee and FIH will to the best of
                      their judgment assess the market value and thereby the
                      purchasing price of the leased property as follows:

                      Time of Exit         Purchasing Price
                      7/1/2009             EUR 8,078,093.00
                      7/1/2014             EUR 7,403,848.00

                      The option to purchase must be claimed and mailed via

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                      registered mail no later than 2 months (TRANSLATOR'S NOTE
                      - word is missing in the text, "before" or "after") the
                      time for the purchase option. Otherwise, the purchase
                      option expires.

                      If Lessee exercises the purchase options, FIH will prepare
                      a statement of the amount Lessee must pay FIH as
                      compensation for the termination of the Leasing Agreement
                      cf. FIH's general terms and conditions for leasing of real
                      property (February 1999) Section 16.

EXPIRATION OF         When the Leasing Agreement expires, Lessee is obligated to
LEASING AGREEMENT     indicate a buyer of the property comprised by the Leasing
                      Agreement. The market value of the property at the
                      expiration of the Leasing Agreement and thus the purchase
                      price is according to the best judgment of Lessee and FIH
                      determined to be EUR 6,563,450.00.

                      If Lessee does not indicate a buyer, the Leasing Agreement
                      is renegotiated.

OTHER                 TERMS Lessee and Lessor renounce the right mutually to
                      demand an adjustment of the leasing charge with reference
                      to the value of the leased property.

                      The right to relinquishment and the right to re-enter are
                      vested the Lessee in accordance with the Rent Restriction
                      Act Section 74 A.

                      In addition to the leasing charge, Lessee pays all
                      insurance, property taxes and other expenses associated
                      with the operation of the property. Refer to FIH's GENERAL
                      TERMS AND CONDITIONS FOR REAL PROPERTY LEASING
                      Sections 7 + 13.

                      Lessee has read, signed and agrees that the Leasing
                      Agreement furthermore includes GENERAL TERMS AND
                      CONDITIONS OF REAL PROPERTY LEASING (February 1999), which
                      is an integral part of the present agreement.

                      This agreement replaces the agreement of 12/15/1998 for
                      EUR 8,958,000.00.

                      Date [handwritten:] 06/19/2000

AS LESSEE             Thrige-Titan A/S

                      [Signature]                        [Signature]QuickLinks
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STRUCTURE AMENDMENT AND TERMINATION AGREEMENT    
  

        This Structure Amendment and Termination Agreement is made by and between World Financial Network National Bank ("Bank") and Express, LLC (the "Corporation"), and
Retail Factoring, Inc., a Nevada corporation ("Factoring") (the Corporation and Factoring being collectively referred to herein as the "Company"). 

        WHEREAS, Bank and Company have entered into a Private Label Credit Card Program Agreement (the "Express Program Agreement") dated August
29, 2002, pursuant to which Bank issues private label credit cards bearing the Company's Marks, which allows Customers of Company to purchase Goods and/or Services from Company; and 

        WHEREAS, Bank and Structure, Inc., a Delaware corporation and Mountain Factoring, Inc., a Nevada corporation (Structure Inc. and Mountain
Factoring, Inc. collectively referred to herein as "Structure") have entered into a Private Label Credit Card Program Agreement (the "Structure Program Agreement"; together with the Express Program
Agreement, the "Program Agreements") dated August 29, 2002, pursuant to which Bank issues private label credit cards bearing Structure's Marks, which allows Customers of Structure to purchase Goods
and/or Services from Structure; and 

        WHEREAS, Mountain Factoring, Inc. has been merged into Structure, Inc., and Structure, Inc. has thereafter been merged into the
Corporation; and 

        WHEREAS, as a result of the merger, the Corporation and Bank now desire to terminate the Structure Program Agreement and amend the Express
Program Agreement to apply to the Structure Accounts. 

        NOW, THEREFORE, Bank and Company agree as follows: 

	1.
	Unless
otherwise defined herein, capitalized terms used in this Structure Amendment and Termination Agreement shall have the same meaning assigned to them in the respective Program
Agreements.

	2.
	Company
hereby represents and warrants to Bank that Mountain Factoring, Inc. has been merged into Structure, Inc. and Structure, Inc. has thereafter been merged into the Corporation
and that the Corporation, as successor by merger, hereby assumes all of Structure's obligations and liabilities pursuant to the Structure Program Agreement.

	3.
	Corporation,
as successor by merger to Structure, and Bank hereby agree effective as of 12:00 a.m. February 2, 2003 to terminate the Structure Program Agreement.

	4.
	Company
hereby represents and warrants to Bank that the term "Structure" is designated by Company as a Mark under the Express Program Agreement and that all of the provisions of
Section 2.10, Ownership of Company Name, of the Express Program Agreement shall apply with respect to all Name Rights associated with such Mark.

	5.
	The
definition of the term "Account" in Section 1.1, Certain Definitions, of the Express Program Agreement is hereby amended to read as
follows: 

"Account"
shall mean an individual open-end revolving line of credit established by Bank for a Customer pursuant to the terms of a Credit Card Agreement, including without limitation, each of the
Existing Accounts and Structure Accounts." 

	6.
	Section
1.1, Certain Definitions, of the Express Program Agreement is hereby amended to add the following new definition of Structure
Accounts: 

"Structure
Accounts" shall mean all of those certain Accounts in existence under the Structure Program Agreement as of the effective date of the Structure Amendment and Termination Agreement between
the parties hereto." 

1

 
	7.
	In
the event of any conflict between the provisions of this Structure Amendment and Termination Agreement and the provisions of the Express Program Agreement, the provisions of this
Structure Amendment and Termination Agreement shall prevail.

	8.
	The
effective date of this Structure Amendment and Termination Agreement shall be 12:00 a.m. on the 2nd day of February, 2003.

	9.
	As
hereby amended and supplemented, the Express Program Agreement shall remain in full force and effect. 

        IN WITNESS WHEREOF, the parties have executed this Structure Amendment and Termination Agreement as of the dates set forth below. 

	

World Financial Network National Bank	
 	

 	
 	

 
	

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Name:	
 	

	
 	

 	
 	

 
	

Title:	
 	

	
 	

 	
 	

 
	

Date:	
 	

	
 	

 	
 	

 
	

Express, LLC	
 	

Retail Factoring, Inc.
	

By:	
 	

	
 	

By:	
 	

	

Name:	
 	

	
 	

Name:	
 	

	

Title:	
 	

	
 	

Title:	
 	

	

Date:	
 	

	
 	

Date:	
 	

2

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STRUCTURE AMENDMENT AND TERMINATION AGREEMENT

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