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                                                                    EXHIBIT 10.1

                          STRATEGIC DISTRIBUTION, INC.
                              AMENDED AND RESTATED
                        1990 INCENTIVE STOCK OPTION PLAN
                                     * * *

                                    ARTICLE I

                                     Purpose

                  The Strategic Distribution, Inc. 1990 Incentive Stock Option
Plan (the "Plan") is intended as an incentive to improve the performance,
encourage the continued employment, and increase the proprietary interest of
certain directors, officers and key employees of Strategic Distribution, Inc.
(the "Company") participating in the Plan. The Plan is designed to grant such
directors, officers and key employees the opportunity to share in the Company's
long-term success through stock ownership and to afford them the opportunity for
additional compensation related to the value of the Company's stock.

                  The word "Company", when used in the Plan with reference to
employment, shall include subsidiaries of the Company. The word "subsidiary",
when used in the Plan, shall mean any subsidiary corporation of the Company
within the meaning of Section 424(f) of the Internal Revenue Code of 1986, as
amended (the "Code").

                  It is intended that certain options granted under the Plan and
designated as incentive stock options in the option agreements qualify as
"incentive stock options" under Section 422A of the Code.

                  For purposes of the Plan, the term "Effective Date" shall mean
September 7, 1990.

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                                   ARTICLE II

                                 Administration

                  The Plan shall be administered by a committee (the
"Committee") appointed by the Board of Directors of the Company (the "Board")
from among its members and shall consist of not less than two members thereof,
who at all times have been with respect to the Plan and who are (and shall
remain Committee members only so long as they continue to be) "disinterested
persons" within the meaning of Rule 16b-3 (or any successor rule or regulation)
under the Securities and Exchange Act of 1934.

                  Subject to the provisions of the Plan, the Committee shall
have sole authority, in its absolute discretion: (a) to determine, subject to
approval of the Board as provided in ARTICLE IV and ARTICLE VI, which of the
eligible Participants (as hereinafter defined) shall be granted options; (b) to
authorize the granting of both incentive stock options and non-qualified stock
options; (c) to determine the times when options shall be granted and the number
of shares to be subject to options; (d) to determine the option price of the
shares subject to each option, which price shall be not less than the minimum
specified in ARTICLE V; (e) to determine the time or times when each option
becomes exercisable, the duration of the exercise period and any other
restrictions on the exercise of options issued hereunder; (f) to prescribe the
form or forms of the option agreements under the Plan (which forms shall be
consistent with the terms of the Plan but need not be identical and may contain
such terms as the Committee may deem appropriate to carry out the purposes of
the

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Plan); (g) to determine the nature of any rights and restrictions to be imposed
on shares subject to options issued hereunder; (h) to adopt, amend and rescind
such rules and regulations as, in its opinion, may be advisable in the
administration of the Plan; (i) to construe and interpret the Plan, the option
agreements under the Plan and the rules and regulations adopted from time to
time, if any; and (j) to make all other determinations deemed necessary or
advisable for the administration of the Plan. All decisions, determinations and
interpretations of the Committee shall be final and binding on all optionees.

                                   ARTICLE III

                                      Stock

                  The stock to be subject to options granted under the Plan
shall be shares of authorized but unissued common stock, par value $0.10 (the
"Stock"), of the Company, or previously issued shares of such Stock reacquired
by the Company and held in its treasury, as determined by the Board. Under the
Plan, the total number of shares of Stock which may be purchased pursuant to
options hereunder shall not exceed, in the aggregate, 2,000,000 shares, except
as such number of shares shall be adjusted in accordance with the provisions of
ARTICLE X hereof. Options for no more than 100,000 shares of Stock may be
granted to any individual optionee during any calendar year that the Plan is in
effect, except as such number shall be adjusted in accordance with the
provisions of ARTICLE X hereof.

                  Each option granted under the Plan shall be evidenced by an
option agreement between the Company and the optionee

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containing such provisions as may be determined by the Committee, but shall be
subject to the following terms and conditions:

                  (a)       Each share of Stock purchased through the exercise
of an option shall be paid for in full at the time of the exercise; and

                  (b) Each option shall become exercisable by the optionee in
accordance with any vesting schedule established by the Committee pursuant to
ARTICLE VI of the Plan.

                  The number of shares of Stock available for grant of options
under the Plan shall be decreased by the sum of the number of shares with
respect to which options have been issued and are then outstanding and the
number of shares issued upon exercise of options. In the event that any
outstanding option for any reason expires, lapses, or is cancelled prior to the
end of the period during which options may be granted, the shares of Stock
called for by the unexercised portion of such option may again be subject to an
option under the Plan.

                                   ARTICLE IV

                           Eligibility of Participants

                  Subject to ARTICLE VII, directors, officers and employees of
the Company, together with consultants and advisers to the Company, who have
been selected by the Committee as participants (collectively referred to as
"Participants" and individually as a "Participant") shall be eligible to receive
grants of options under the Plan; provided, however, that notwithstanding any
other provision of the Plan to the contrary, no director of the Company, and no
person who is not an officer

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or employee of the Company, shall be eligible to receive incentive stock
options. Participation in the Plan shall be limited to eligible Participants who
have entered into option have a right to be selected for participation in the
Plan. agreements with the Company. No Participant, however, shall at any time
have a right to be selected for participation in the Plan.

                                    ARTICLE V

                                  Option Price

                  The option price of each option granted under the Plan shall
be determined by the Committee; provided, however, that in the case of each
incentive stock option granted under the Plan, the option price shall not be
less than the fair market value at the time the option is granted. In no event
shall the option price of any option be less than the par value per share of
Stock on the date an option is granted.

                  At any time when the Stock is quoted on the National
Association of Securities Dealers Automated Quotation System ("NASDAQ"), the
fair market value shall be deemed to be the mean between the last quoted bid and
asked prices on NASDAQ on the date immediately preceding the date on which the
option is granted, or, if not quoted on that day, then on the last preceding
date on which such stock is quoted. If the Stock is listed on one or more
national securities exchanges, the fair market value shall be deemed to be the
mean between the highest and lowest sale prices reported on the principal
national securities exchange on which such stock is listed and traded on

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the date immediately preceding the date on which the option is granted, or, if
there is no such sale on that date, then on the last preceding date on which
such a sale was reported. If the Stock is not quoted on NASDAQ or listed on an
exchange, or representative quotes are not otherwise available, the fair market
value of the Stock shall mean the amount determined by the Committee to be the
fair market value based upon a good faith attempt to value the Stock accurately
and computed in accordance with applicable regulations of the Internal Revenue
Service.

                                   ARTICLE VI

                         Terms and Conditions of Options

                  The Committee shall determine the dates after which options
may be exercised, in whole or in part. If an option is exercisable in
installments, installments or portions thereof which are exercisable and not
exercised shall remain exercisable.

                  Any other provision of the Plan notwithstanding and subject to
ARTICLE VII, no option shall be granted after the date which is ten years from
the Effective Date (the "Termination Date") nor shall any option, if granted, be
exercised after the date which is ten years after the option is granted.

                  Options granted hereunder may provide that if prior to the
Termination Date an optionee shall cease to be employed by the Company for any
reason other than death, disability or for cause, the option will remain
exercisable by the optionee for a period not extending beyond three months after
the date of cessation of employment, but in no event later than the Termination
Date, to the extent it was exercisable at the time of

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cessation of employment. Options granted hereunder may provide that if prior to
the Termination Date an optionee shall cease to be employed by the Company for
reasons of death or disability, the option will remain exercisable by the
optionee or, in the event of his death, by the person or persons to whom the
optionee's rights under the option would pass by will or the applicable laws of
descent and distribution for a period not extending beyond one year after the
date of death or disability, but in no event later than the Termination Date, to
the extent it was exercisable at the time of death or disability. Options
granted hereunder may provide that if prior to the Termination Date an optionee
shall cease to be employed by the Company by reason of termination of employment
by the Company for cause, or by voluntary termination at a time when the Company
is entitled to terminate such optionee's employment for cause, the option shall
terminate immediately. For purposes of the Plan, the Company shall have "cause"
to terminate an optionee's employment hereunder upon (i) the commission by the
optionee of a proven act of fraud or embezzlement against the Company, (ii) the
engaging by the optionee in willful misconduct or gross negligence which is
demonstrably and materially injurious to the Company, monetarily or otherwise,
(iii) failure of the optionee to render services to the Company in accordance
with such optionee's duties as an employee of the Company or (iv) the optionee
being convicted of a misdemeanor involving an act of moral turpitude or a
felony.

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                  For purposes of the Plan, in the case of a Participant who is
a director, references to employment herein shall be deemed to refer to such
director's service to the Company in such capacity.

                  Notwithstanding the foregoing, stock options granted hereunder
shall provide that no option shall be exercisable after the optionee's cessation
of employment with the Company if at the time of exercise the By-Laws of the
Company limit the ownership of common stock of the Company to selected persons,
including employees of the Company.

                                   ARTICLE VII

                          Special Provisions Applicable
                         Only to Incentive Stock Options

                  To the extent the aggregate fair market value (determined at
the time the option is granted) of the Stock with respect to which incentive
stock options may be exercisable for the first time by an optionee during any
calendar year (under this Plan and any other stock option plan of the Company
and any parent or subsidiary thereof) exceeds $100,000, such incentive stock
options shall be treated as options which are non-qualified stock options.

                  No incentive stock option may be granted to an individual who,
at the time the option is granted, owns directly, or indirectly within the
meaning of Section 424(d) of the Code, stock possessing more than 10% of the
total combined voting power of all classes of stock of the Company or of any
parent or subsidiary thereof, unless such option (i) has an option price of at
least 110% of the fair market value of the Stock on the date

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of the grant of such option; and (ii) such option by its terms cannot be
exercised more than five years after the date it is granted.

                  Each optionee who receives an incentive stock option must
agree to notify the Company in writing immediately after the optionee makes a
disqualifying disposition of any Stock acquired pursuant to the exercise of an
incentive stock option. A disqualifying disposition is any disposition
(including any sale) of such Stock before the later of (a) two years after the
date the optionee was granted the incentive stock option or (b) one year after
the date the optionee acquired Stock by exercising the incentive stock option.

                                  ARTICLE VIII

                               Payment for Shares

                  Payment for shares of Stock acquired pursuant to an option
granted hereunder shall be made in full, upon exercise of the options (i) in
immediately available funds in United States dollars, by certified or bank
cashier's check, (ii) by surrender to the Company of shares of Stock, or (iii)
by a combination of cash and shares of Stock. For purposes of this ARTICLE VIII,
the shares of Stock surrendered in payment of the option price shall be valued
as of the exercise date of the option. The Company in its discretion, and
subject to any reasonable procedures required by its registrars and transfer
agents, may credit or apply shares of Stock held by the optionee and identified
to the Company toward payment of the applicable option exercise price without
actual surrender of the certificate representing such shares and

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may cause to be issued to the optionee certificates for shares representing the
balance of the shares to be issued upon exercise of the option. Payment in full
shall include payment of any amounts required under paragraph (b) of ARTICLE
XIX.

                                   ARTICLE IX

                  Non-Transferability of Option Rights and Stock

                  During the lifetime of the optionee, the option shall be
exercisable only by the optionee. No option shall be transferable, except by
will or the laws of descent and distribution.

                                    ARTICLE X

                  Adjustment for Recapitalization, Merger, Etc.

                  The aggregate number of shares of Stock which may be purchased
or acquired pursuant to options granted hereunder, the maximum number of shares
of Stock for which Options may be granted to any individual optionee during any
calendar year, the number of shares of Stock covered by each outstanding option
and the price per share thereof in each such option shall be appropriately
adjusted for any increase or decrease in the number of outstanding shares of
Stock resulting from a stock split or other subdivision or consolidation of
shares of Stock or for other capital adjustments or payments of stock dividends
or distributions or other increases or decreases in the outstanding shares of
Stock effected without receipt of consideration by the Company. Any adjustment
shall be conclusively determined by the Committee.

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                  If the Company shall be the surviving corporation in any
merger or reorganization or other business combination, any option granted
hereunder shall cover the securities or other property to which a holder of the
number of shares of Stock covered by the unexercised portion of the option would
have been entitled pursuant to the terms of the merger. Upon any merger or
reorganization or other business combination in which the Company shall not be
the surviving corporation, or a dissolution or liquidation of the Company, or a
sale of all or substantially all of the Company's assets, all outstanding
options shall terminate, subject to the right of the surviving or resulting
corporation to grant the Company substitute options to purchase its shares on
such terms and conditions, both as to the number of shares and otherwise, which
the Committee shall deem appropriate.

                  Stock option agreements under the Plan may, at the discretion
of the Committee, provide that upon stockholder approval of a merger,
reorganization or other business combination, whether or not the Company is the
surviving corporation, or a sale of all or substantially all of the Company's
assets, all unmatured installments of the stock option shall vest and become
immediately exercisable in full.

                  The foregoing adjustments and the manner of application of the
foregoing provisions, including the issuance of any substitute options, shall be
determined by the Committee in its sole discretion. Any such adjustment may
provide for the elimination of any fractional share which might otherwise become
subject to an option.

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                                   ARTICLE XI

                        No Obligation to Exercise Option

                  Granting of an option shall impose no obligation on the
recipient to exercise such option.

                                   ARTICLE XII

                                 Use of Proceeds

                  The proceeds received from the sale of Stock pursuant to the
Plan shall be used for general corporate purposes.

                                  ARTICLE XIII

                             Rights as a Stockholder

                  An optionee shall have no rights as a stockholder with respect
to any share covered by his option until such person shall have become the
holder of record of such share, and such person shall not be entitled to any
dividends or distributions or other rights in respect of such share for which
the record date is prior to the date on which such person shall have become the
holder of record thereof, except as otherwise provided in ARTICLE X.

                                   ARTICLE XIV

                                Employment Rights

                  No provision in the Plan or in any option granted hereunder
shall confer on any optionee any right to continue in the employ of the Company,
or to interfere in any way with the right of the Company to terminate the
optionee's employment at any time.

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                                   ARTICLE XV

                               Compliance with Law

                  The Company is relieved from any liability for the
non-issuance or non-transfer or any delay in the issuance or transfer of any
shares of Stock subject to options under the Plan which results from the
inability of the Company to obtain, or from any delay in obtaining, from any
regulatory body having jurisdiction or authority, any requisite approval to
issue or transfer any such shares if counsel for the Company deems such approval
necessary for lawful issuance or transfer thereof.

                  Each option granted under the Plan is subject to the
requirement that if at any time the Board determines, in its discretion, that
the listing, registration or qualification of shares of Stock issuable upon
exercise of options is required by any securities exchange or under any state or
Federal law, or that the consent or approval of any governmental regulatory body
is necessary or desirable as a condition of, or in connection with, the grant of
options or the issuance of shares of Stock, no shares of Stock shall be issued,
in whole or in part, unless such listing, registration, qualification, consent
or approval has been effected or obtained free of any conditions or with such
conditions as are acceptable to the Board.

                  In the event the disposition of shares of Stock acquired
pursuant to the Plan is not covered by a then-current registration statement
under the Securities Act of 1933, as amended, the shares of Stock shall be
restricted against transfer to the extent required by the Securities Act of
1933, as amended,

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or regulations thereunder, and the Board may require the optionee (or transferee
pursuant to ARTICLE IX), as a condition precedent to receipt of such shares of
Stock, to represent in writing that the shares of Stock acquired by such person
are acquired for investment only and not with a view to distribution.
Appropriate legends may be placed on the stock certificates evidencing shares
issued upon exercise of options to reflect any transfer restrictions.

                                   ARTICLE XVI

                             Cancellation of Options

                  The Committee, in its discretion, may, with the consent of any
optionee, cancel any outstanding option hereunder.

                                  ARTICLE XVII

                     Effective Date; Expiration Date of Plan

                  The Plan shall become effective upon adoption by the Board.
The expiration date of the Plan, after which no option may be granted hereunder,
shall be the tenth (10th) anniversary of the adoption of the Plan by the Board.

                                  ARTICLE XVIII

                       Amendment or Discontinuance of Plan

                  The Board may terminate, amend or modify the Plan in its sole
discretion at any time or from time to time after the Effective Date.
Notwithstanding the preceding provisions of this ARTICLE XVIII, no such action
shall, without shareholder approval, increase the number of shares as to which
options may be granted or change the class of employees eligible to receive
options under the new Plan.

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                                   ARTICLE XIX

                                  Miscellaneous

                  (a) Options shall be evidenced by option agreements (which
need not be identical) in such forms as the Committee may from time to time
approve. Such agreements shall conform to the terms and conditions of the Plan
and may provide that the grant of any option under the Plan and Stock acquired
pursuant to the Plan shall also be subject to such other conditions (whether or
not applicable to the option or Stock received by any other optionee) as the
Committee determines appropriate, including, without limitation, provisions to
assist the optionee in financing the purchase of Stock through the exercise of
options, provisions for the forfeiture of, or restrictions on, resale or other
disposition of shares under the Plan, provisions giving the Company the right to
repurchase shares acquired under the Plan in the event the participant elects to
dispose of such shares, and provisions to comply with Federal and state
securities laws and Federal and state income tax withholding requirements.

                  (b) The Company may, in its discretion, require that an
optionee pay to the Company, at the time of exercise, such amount as the Company
deems necessary to satisfy its obligations to withhold Federal, state, or local
income or other taxes incurred by reason of the exercise or the transfer of
shares thereupon.

                  (c) Each optionee shall file with the Committee a written
designation of one or more persons as beneficiary, who shall be entitled to
exercise options which are exercisable, if

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any, or to receive shares of Stock distributable, if any, under the Plan upon
the optionee's death. An optionee may, from time to time, revoke or change his
beneficiary designation without the consent of any prior beneficiary by filing a
new designation with the Committee. The last such designation received by the
Committee shall be controlling; provided, however, that no designation, or
change or revocation thereof, shall be effective unless received by the
Committee prior to the optionee's death, and in no event shall it be effective
as of a date prior to such receipt.

                  (d) If the Committee shall find that any person to whom any
amount is payable under the Plan is unable to care for his affairs because of
illness or accident, or is a minor, or has died, then any payment due to such
person or his estate (unless a prior claim therefor has been made by a duly
appointed legal representative), may, if the Committee so directs the Company,
be paid to his spouse, child, relative, an institution maintaining or having
custody of such person, or any other person deemed by the Committee to be a
proper recipient on behalf of such person otherwise entitled to payment. Any
such payment shall be a complete discharge of the liability of the Committee and
the Company therefor.

                  (e) No member of the Committee shall be personally liable by
reason of any contract or other instrument executed by such member or on his
behalf in his capacity as a member of the Committee nor for any mistake of
judgment made in good faith, and the Company shall indemnify and hold harmless
each member of the

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Committee and each other employee, officer or director of the Company to whom
any duty or power relating to the administration or interpretation of the Plan
may be allocated or delegated, against any cost or expense (including counsel
fees) or liability (including any sum paid in settlement of a claim) arising out
of any act or omission to act in connection with the Plan unless arising out of
such person's own fraud or bad faith; provided, however, that approval of the
Board shall be required for the payment of any amount in settlement of a claim
against any such person. The foregoing right of indemnification shall not be
exclusive of any other rights of indemnification to which such persons may be
entitled under the Company's Certificate of Incorporation or By-Laws, as a
matter of law, or otherwise, or any power that the Company may have to indemnify
them or hold them harmless.

                  (f) The Plan shall be governed by and construed in accordance
with the internal laws of the State of Delaware without reference to the
principles of conflicts of law thereof.

                  (g) No provision of the Plan shall require the Company, for
the purpose of satisfying any obligations under the Plan, to purchase assets or
place any assets in a trust or other entity to which contributions are made or
otherwise to segregate any assets, nor shall the Company maintain separate bank
accounts, books, records or other evidence of the existence of a segregated or
separately maintained or administered fund for such purposes. Optionees shall
have no rights under the Plan other than as unsecured general creditors of the
Company, except that

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insofar as they may have become entitled to payment of additional compensation
by performance of services, they shall have the same rights as other employees
under general law.

                  (h) Each member of the Committee and each member of the Board
shall be fully justified in relying, acting or failing to act, and shall not be
liable for having so relied, acted or failed to act in good faith, upon any
report made by the independent public accountant of the Company and upon any
other information furnished in connection with the Plan by any person or persons
other than such member.

                  (i) Except as otherwise specifically provided in the relevant
plan document, no payment under the Plan shall be taken into account in
determining any benefits under any pension, retirement, profit-sharing, group
insurance or other benefit plan of the Company.

                  (j) The expenses of administering the Plan shall be borne by
the Company.

                  (k) Masculine pronouns and other words of masculine gender
shall refer to both men and women.<Page>

                                                                    EXHIBIT 10.2

                                   APPENDIX II

                          STRATEGIC DISTRIBUTION, INC.
                           EXECUTIVE COMPENSATION PLAN

(As proposed to be adopted)

I.  PURPOSE

The purpose of the Plan is to provide management employees of the Company and
its Subsidiaries with long-term, equity-based incentives to maximize the equity
value of the Company.

II.  DEFINITIONS

"Bonus Award" means the bonus award granted to a Participant, as determined by
the Committee.

"Bonus Pool" means the aggregate amount of Bonus Awards payable to employees of
a Participating Employer in respect of a Plan Year.

"Committee" means the committee selected by the Board of Directors of the
Company to administer the Plan, consisting of at least three individuals, each
of whom is a "disinterested person" within the meaning of Rule 16b-3 promulgated
under the Exchange Act.

"Common Stock" means common stock, $0.10 par value per share, of Strategic
Distribution, Inc.

"Company" means Strategic Distribution, Inc., a Delaware corporation.

"Exchange Act" means the Securities Exchange Act of 1934, as amended.

"Long-Term Disability" means the inability of the Participant to substantially
perform his or her duties to the Company by reason of physical or mental
disability, as determined by the Committee in its reasonable discretion.

"Participant" means any management employee of a Participating Employer selected
by the Committee to participate in the Plan.

"Participating Employers" means the Company and the Subsidiaries.

"Performance Goals" means the performance goals set for each Participating
Employer and/or each Participant by the Committee.

"Plan" means the Strategic Distribution, Inc. Executive Compensation Plan.

"Plan Year" means a calendar year during which the Plan is in effect.

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"Subsidiary" means each subsidiary corporation of the Company designated by the
Committee to participate in the Plan.

III.  ELIGIBILITY; SELECTION OF PARTICIPANTS

All management employees of the Participating Employers shall be eligible to
participate in the Plan. Participants for each Plan Year shall be selected by
the Committee from among the eligible employees. No employee shall at any time
have the right to be selected as a Participant nor, having been selected as a
Participant for one Plan Year, to be selected as a Participant in any other Plan
Year.

IV.  ADMINISTRATION

Except as otherwise provided herein, full power and authority to construe,
interpret, and administer the Plan shall be vested in the Committee. The
Committee may at any time adopt such rules, regulations, policies, or practices
which it determines to be necessary or appropriate for the administration of, or
the performance of its responsibilities under, the Plan. The Committee may at
any time amend, modify, suspend, or terminate such rules, regulations, policies,
or practices.

V.  DETERMINATION OF BONUS AWARDS

The Committee will annually approve Performance Goals and Bonus Pools for each
Participating Employer. The Committee will also establish formulas and criteria
for calculating Bonus Awards for each Participant based on achievement of
Performance Goals. The Committee shall determine the level of attainment of
Performance Goals for each Participant and the Bonus Awards to be paid to each
Participant for each Plan Year.

VI.  PAYMENT OF BONUS AWARDS; VESTING

Payment of Bonus Awards may be made in the form of cash or shares of Common
Stock, as determined by the Committee. The date of payment, as well as the
per-share price at which the portion of a Bonus Award payable in Common Stock
shall be converted into Common Stock, shall be determined by the Committee. Such
per share price shall be the mean between the last quoted bid and ask prices
reported for the Common Stock on the NASDAQ National Market System on the date
immediately preceding the date on which such Bonus Award is made or, if prices
for the Common Stock are not quoted on such date, then on the last preceding
date on which such prices were quoted.

The cash portion of any Bonus Awards shall be vested upon payment. The portion
of any Bonus Awards payable in Common Stock may be deferred and subject to
vesting conditions and/or issued

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and subject to transfer restrictions and forfeiture, as determined by the
Committee.

Except as described in Article VIII below, in order to be eligible for payment
of a Bonus Award for any year, a Participant must be actively employed by a
Participating Employer on the date such payment is scheduled to be made.

VII.  SHAREHOLDER APPROVAL; REGULATORY RESTRICTIONS

The Plan is subject to shareholder approval at the Company's annual meeting of
shareholders in May, 1996.

No more than 500,000 shares of Common Stock may be issued under the Plan.

Any Participant subject to the restrictions of Section 16(b) of the Exchange Act
may not sell those shares of Common Stock constituting a portion of his or her
Bonus Award for at least six months following the final determination by the
Committee of the amount of such Bonus Award, and the number of such shares of
Common Stock.

VIII.  TERMINATION OF EMPLOYMENT

In the event of termination of a Participant's employment with a Participating
Employer by reason of death or Long-Term Disability after the end of a Plan Year
and before the payment of a Bonus Award with respect to such Plan Year, such
Bonus Award shall be paid to the Participant on the date specified by the
Committee. In the event of a Participant's death, such payment shall be made to
the Participant's designated beneficiary, or if there is none living, to the
estate of the Participant.

In the event of a Participant's termination of employment with a Participating
Employer for any reason other than death or Long-Term Disability, such
Participant shall have no right to any unpaid Bonus Awards, unless the Committee
specifically determines that such amounts are to be paid.

The portion of any Bonus Awards payable in shares of Common Stock which either
have not been issued or have not vested as of the date of any termination of a
Participant's employment shall be forfeited upon such termination, unless the
Committee specifically provides otherwise.

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IX.  REORGANIZATION OR DISCONTINUANCE

The obligations of the Company under the Plan shall be binding upon any
successor corporation or organization resulting from merger, consolidation or
other reorganization of the Company, or upon any successor corporation or
organization succeeding to substantially all of the assets and business of the
Company. The Company will make appropriate provision for the preservation of
Participants' rights under the Plan in any agreement or plan which it may enter
into or adopt to effect any such merger, consolidation, reorganization or
transfer of assets.

X.  NON-ALIENATION OF BENEFITS

A Participant may not assign, sell, encumber, transfer or otherwise dispose of
any rights or interests under the Plan except by will or the laws of descent and
distribution. Any attempted disposition in contravention of the preceding
sentence shall be null and void.

XI.  NO CLAIM OF RIGHT UNDER THE PLAN

No employee or other person shall have any claim or right to be selected as a
Participant under the Plan. Neither the Plan nor any action taken pursuant to
the Plan shall be construed as giving any employee any right to be retained in
the employ of any Participating Employer.

XII.  TAXES

The Company shall deduct from all amounts paid under the Plan all federal,
state, local and other taxes required by law to be withheld with respect to such
payments.

XIII.  PAYMENTS TO PERSONS OTHER THAN THE PARTICIPANT

If the Committee shall find that any person to whom any amount is payable under
the Plan is unable to care for his or her affairs because of illness or
accident, or is a minor, or has died, then any payment due to such person or his
or her estate (unless a prior claim therefore has been made by a duly appointed
legal representative) may, if the Committee so directs, be paid to his or her
spouse, a child, a relative, an institution maintaining or having custody of
such person, or any other person deemed by the Committee, in its sole
discretion, to be a proper recipient on behalf of such person otherwise entitled
to payment. Any such payment shall be a complete discharge of the liability of
the Company therefor.

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XIV.  NO LIABILITY OF COMMITTEE MEMBERS

No member of the Committee shall be personally liable by reason of any contract
or other instrument related to the Plan executed by such member or on his or her
behalf in his or her capacity as a member of the Committee, nor for any mistake
made in good faith, and the Company shall indemnify and hold harmless each
employee, officer, or director of the Company to whom any duty or power relating
to the administration or interpretation of the Plan may be allocated or
delegated, against any cost or expense (including legal fees) or liability
(including any sum paid in settlement of a claim with the approval of the Board
of Directors) arising out of any act or omission to act in connection with the
Plan unless arising out of such person's own fraud or bad faith.

XV.  TERMINATION OR AMENDMENT OF THE BONUS PLAN

The Committee may amend, suspend or terminate the Bonus Plan at any time,
provided that no such action may increase the total number of shares of Common
Stock which may be granted under the Bonus Plan without the approval of the
Company's shareholders.

XVI.  UNFUNDED PLAN

Participants shall have no right, title, or interest whatsoever in or to any
investments which the Company may make to aid it in meeting its obligations
under the Plan. Notwithstanding anything contained herein to the contrary, to
the extent that any person acquires a right to receive payments from the Company
under the Plan, such right shall be no greater than the right of an unsecured
general creditor of the Company.

The Plan is not intended to be subject to the Employee Retirement Income
Security Act of 1974, as amended ("ERISA"). To the extent the Plan is determined
to be so subject, it is intended to constitute a "plan which is unfunded and is
maintained by the employer primarily for the purpose of providing deferred
compensation for a select group of management or highly compensated employees,"
as such phrase is used in ERISA, and the terms of the Plan shall be interpreted
consistent with such intent.

XVII.  RESTRICTIONS

The Committee shall have the right to impose such conditions and restrictions on
grants of Bonus Awards as it deems appropriate. Without limitation, the
Committee may provide that Bonus Awards will be granted only to eligible persons
who have entered into appropriate agreements, approved by the Committee,
relating to non-competition, non-solicitation of customers and/or employees,
protection of confidential information, and other matters that

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the Committee deems appropriate. Such agreements need not be identical in scope,
duration or content, and may provide that Participants who violate such
restrictions will be required to pay back to the Company the value of all or a
portion of any Bonus Awards previously paid to the Participant under the Plan.

XVIII.  GOVERNING LAW

The terms of the Plan and all rights thereunder shall be governed by and
construed in accordance with the laws of the state of Delaware, without
reference to principles of conflict of laws.

XIX.  EFFECTIVE DATE

The effective date of the Plan is January __, 1996.

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