Document:

EXHIBIT 10.1

                         FORM OF SUBSCRIPTION AGREEMENT

SZM Distributors, Inc.
1811 Chestnut Street
Suite 120
Philadelphia, Pennsylvania 19103

Gentlemen:

      1. Pursuant to the terms of the offer made by SZM Distributors,  Inc. (the
"Company"), the undersigned hereby tenders this subscription and applies for the
purchase of the number of shares ("Shares") of the Company's common stock, $.001
par value per share (the "Common Stock") set forth on the signature page hereto,
at a purchase price of US$1.00 per Share.

      The Company is offering 2,850,000 Shares  ($2,850,000) (the "Offering") at
$1.00 per Share. The Company will only accept subscriptions on or before January
15, 2004 (the "Offering  Period").  In the event that less than 2,850,000 Shares
are tendered for subscription  during the Offering Period, the Offering will not
be completed  and all  subscriptions  will be promptly  returned to  subscribers
without interest or deduction.

      The  subscriber  is  sending:  (1) an executed  copy of this  subscription
agreement  (this  "Subscription  Agreement")  and (2) either a check in US funds
made out to "Gottbetter & Partners, LLP, as Escrow Agent" for the full amount of
the purchase price for the Shares for which the undersigned is subscribing to:

      Gottbetter & Partners, LLP
      488 Madison Avenue
      New York, New York 10022

      or

      The subscriber may wire transfer immediately  available U.S. funds for the
full amount of the  purchase  price of the Shares for which the  undersigned  is
subscribing plus all wire transfer fees to:

      Gottbetter & Partners, LLP
      [ACCOUNT NAME]
      [BANK NAME]
      [ADDRESS LINE 1]
      [ADDRESS LINE 1]
      ABA Routing No.:
      Account No.:
      Reference:

      2.  Representations  and  Warranties.  In order to induce  the  Company to
accept this subscription, the undersigned hereby represents and warrants to, and
covenants with, the Company as follows:

          (a)  The  undersigned   has  received  and  carefully   reviewed  such
information and  documentation  relating to the Company that the undersigned has
requested,  including  without  limitation,  the Company's filings with the U.S.
Securities and Exchange Commission and the Offering Memorandum;

          (b) The undersigned has had a reasonable  opportunity to ask questions
of and receive answers from the Company concerning the Company and the Offering,
and all such questions,  if any, have been answered to the full  satisfaction of
the undersigned;

          (c) The  undersigned has such knowledge and expertise in financial and
business  matters that the  undersigned  is capable of evaluating the merits and
risks involved in an investment in the Shares;

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          (d) The undersigned  understands  that the Company has determined that
the exemption from the registration provisions of the Securities Act of 1933, as
amended (the  "Securities  Act"),  provided by Regulation S is applicable to the
offer  and  sale of the  Shares,  based,  in  part,  upon  the  representations,
warranties and agreements made by the undersigned herein;

          (e) Except as set forth herein, no  representations or warranties have
been made to the undersigned by the Company or any agent,  employee or affiliate
of the Company and in entering  into this  transaction  the  undersigned  is not
relying   upon  any   information,   other  than  the  results  of   independent
investigation by the undersigned;

          (f) The  undersigned  has full  power and  authority  to  execute  and
deliver  this  Subscription  Agreement  and to perform  the  obligations  of the
undersigned  hereunder  and this  Subscription  Agreement  is a legally  binding
obligation of the undersigned in accordance with its terms; and

          (g) Regulation S.

              (i) The  undersigned  understands  and  acknowledges  that (A) the
Shares acquired pursuant to this Subscription Agreement have not been registered
under the  Securities  Act and are being sold in reliance upon an exemption from
registration  afforded  by  Regulation  S; and that  such  Shares  have not been
registered with any state  securities  commission or authority;  (B) pursuant to
the  requirements  of Regulation S, the Shares may not be  transferred,  sold or
otherwise  exchanged  unless in compliance  with the  provisions of Regulation S
and/or  pursuant to  registration  under the  Securities  Act, or pursuant to an
available  exemption  thereunder;  and  (C)  other  than  as set  forth  in this
Subscription  Agreement between the Company and the undersigned,  the Company is
under no obligation to register the Shares under the Securities Act or any state
securities  law,  or to take  any  action  to make any  exemption  from any such
registration provisions available;

              (ii) (A) The undersigned is not a U.S. person and is not acquiring
the Shares for the account of any U.S. person;  (B) if a corporation,  it is not
organized  or  incorporated  under  the  laws  of the  United  States;  (C) if a
corporation,  no director or  executive  officer is a national or citizen of the
United States;  and (D) it is not otherwise deemed to be a "U.S.  Person" within
the meaning of Regulation S.

              (iii)  The  undersigned,  if not an  individual,  was  not  formed
specifically for the purpose of acquiring the Shares purchased  pursuant to this
Subscription Agreement.

              (iv) The  undersigned is purchasing the Shares for its own account
and risk and not for the  account  or  benefit  of a U.S.  Person as  defined in
Regulation  S and no other person has any  interest in or  participation  in the
Shares or any right, option,  security interest,  pledge or other interest in or
to the Shares. The undersigned understands, acknowledges and agrees that it must
bear the economic risk of its investment in the Shares for an indefinite  period
of time and that prior to any such offer or sale, the Company may require,  as a
condition  to  effecting  a transfer  of the  Shares,  an  opinion  of  counsel,
acceptable to the Company,  as to the registration or exemption  therefrom under
the Securities Act and any state securities acts, if applicable.

              (v) The undersigned  will,  after the expiration of the Restricted
Period,  as set forth under Regulation S Rule  903(b)(3)(iii)(A),  offer,  sell,
pledge or otherwise transfer the Shares only in accordance with Regulation S, or
pursuant to an available exemption under the Securities Act and, in any case, in
accordance with applicable state securities laws. The undersigned covenants that
neither it nor any  affiliate,  nor any other person or entity  acting on its or
their  behalf,  has the  intention of  entering,  or will enter into any hedging
transaction  in violation of the  provisions of  Regulation S. The  transactions
contemplated by this Subscription  Agreement have neither been pre-arranged with
a purchaser  who is in the United States or who is a U.S.  Person,  nor are they
part of a plan or scheme  to evade the  registration  provisions  of the  United
States federal securities laws.

              (vi) The offer leading to the sale evidenced hereby was made in an
"offshore   transaction."   For  purposes  of  Regulation  S,  the   undersigned
understands that an "offshore  transaction" as defined under Regulation S is any
offer or sale not made to a person in the  United  States  and either (A) at the
time the buy order is originated, the purchaser is outside the United States, or
the  seller or any  person  acting on his behalf  reasonably  believes  that the

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purchaser is outside the United  States;  or (B) for purposes of (1) Rule 903 of
Regulation  S, the  transaction  is  executed  in, or on or  through a  physical
trading floor of an  established  foreign  exchange that is located  outside the
United States or (2) Rule 904 of Regulation S, the  transaction  is executed in,
on or through the facilities of a designated  offshore  securities  market,  and
neither  the  seller  nor  any  person  acting  on its  behalf  knows  that  the
transaction has been prearranged with a buyer in the United States.

              (vii) Neither the undersigned nor any affiliate of the undersigned
or any  person  acting  on its  behalf,  has made or is  aware of any  "directed
selling  efforts" in the United  States,  which is defined in Regulation S to be
any activity undertaken for the purpose of, or that could reasonably be expected
to have the effect of,  conditioning  the market in the United States for any of
the Shares being purchased hereby.

              (viii) The undersigned  understands that the Company is the seller
of the Shares which are the subject of this  Subscription  Agreement,  and that,
for purpose of Regulation S, a "distributor" is any underwriter, dealer or other
person  who  participates,   pursuant  to  a  contractual  arrangement,  in  the
distribution of securities  offered or sold in reliance on Regulation S and that
an  "affiliate"  is any  partner,  officer,  director or any person  directly or
indirectly controlling, controlled by or under common control with any person in
question.  The undersigned agrees that it will not, during the Restricted Period
set forth under Rule  903(b)(iii)(A),  act as a distributor,  either directly or
though any  affiliate,  nor shall it sell,  transfer,  hypothecate  or otherwise
convey the Shares other than to a non-U.S. Person.

              (ix) The  undersigned  acknowledges  that the  Shares  will bear a
legend in substantially the following form:

THE SHARES  REPRESENTED  BY THIS  CERTIFICATE  HAVE BEEN  OFFERED AND SOLD IN AN
"OFFSHORE  TRANSACTION"  IN RELIANCE  UPON  REGULATION S AS  PROMULGATED  BY THE
SECURITIES AND EXCHANGE COMMISSION.  ACCORDINGLY, THE SHARES REPRESENTED BY THIS
CERTIFICATE  HAVE NOT BEEN  REGISTERED  UNDER  THE  SECURITIES  ACT OF 1933 (THE
"SECURITIES  ACT") AND MAY NOT BE  TRANSFERRED  OTHER  THAN IN  ACCORDANCE  WITH
REGULATION S, PURSUANT TO REGISTRATION  UNDER THE SECURITIES ACT, OR PURSUANT TO
AN  AVAILABLE   EXEMPTION  FROM  REGISTRATION  UNDER  THE  SECURITIES  ACT,  THE
AVAILABILITY  OF WHICH IS TO BE ESTABLISHED TO THE  SATISFACTION OF THE COMPANY.
THE SHARES  REPRESENTED  BY THIS  CERTIFICATE  CANNOT BE THE  SUBJECT OF HEDGING
TRANSACTIONS  UNLESS SUCH  TRANSACTIONS  ARE  CONDUCTED IN  COMPLIANCE  WITH THE
SECURITIES ACT.

         (h) The  undersigned  is not an Affiliate  of the Company.  "Affiliate"
shall mean any person that, directly or indirectly,  controls,  is controlled by
or is  under  common  control  with  the  Company.  For  the  purposes  of  this
definition,   "control"  (including,   with  correlative  meanings,   the  terms
"controlled  by" and "under  common  control  with") shall mean the  possession,
directly or  indirectly,  of the power to direct or cause the  direction  of the
management and policies of the Company,  whether through the ownership of voting
securities or by contract or otherwise.

         (i) After the purchase of the  2,850,000  Shares in the  Offering,  the
undersigned  will  not  beneficially  own more  than  five  percent  (5%) of the
outstanding  shares  of  Common  Stock  of  the  Company.  For  these  purposes,
beneficial  ownership  shall be defined and  calculated in accordance  with Rule
13d-3, promulgated under the Securities Exchange Act of 1934, as amended.

         (j) Neither the  undersigned,  nor any affiliate of the  undersigned or
any person acting on its behalf, has recently sold shares of unregistered Common
Stock of the Company.

      3. The undersigned  understands that this subscription is not binding upon
the  Company  until the  Company  accepts it,  which  acceptance  is at the sole
discretion of the Company and is to be evidenced by the  Company's  execution of
this Subscription  Agreement where indicated.  This Subscription Agreement shall
be null and void if the Company does not accept it as aforesaid. The undersigned
further understands that all the offering proceeds will be placed in escrow with

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<PAGE>

Gottbetter & Partners,  LLP, the escrow agent. In the event the Company does not
accept  the  offering  proceeds,  the  offering  will not be  completed  and all
offering  proceeds  will  thereafter be promptly  returned to investors  without
interest or deduction.

      4. Gottbetter & Partners ("G&P"),  our counsel,  has neither conducted due
diligence  nor  confirmed  any of the  information  which is  contained  in this
Subscription  Agreement or any other materials  distributed to the  undersigned.
G&P has merely prepared this Subscription Agreement to set forth the information
supplied by the management of the Company,  and G&P has not made any independent
evaluation of the factual  information which is contained  herein.  Accordingly,
G&P  makes  no  representation  regarding  the  veracity  of  this  Subscription
Agreement or any other materials distributed to the undersigned.

      5. With regard to the offering, the Company has entered into a non-binding
letter of intent with Carnavon Trust Reg.,  ("Carnavon Trust")  Aeulestrasse 74,
P.O. Box 461,  FL-9490,  Vaduz,  in which  Carnavon  Trust will act as placement
agent. In return for the Services, Carnavon Trust will receive from the Company:

         (a) 300,000 shares of the Company's  common stock as compensation  for
the placement of the Offering payable upon closing of the Offering;

      6. The  Company  has agreed to list the  Shares for  trading on the AIM as
soon as practicable  after the closing of the Offering,  subject to the approval
of the London Stock Exchange.

      7.  The  undersigned  understands  that  the  Company  may,  in  its  sole
discretion,  reject this  subscription,  in whole or in part, and/or reduce this
subscription in any amount and to any extent, whether or not pro rata reductions
are made of any other investor's subscription.

      8. The Shares are  subject to  standard  anti-dilution  provisions  in the
event of forward or reverse stock splits or  recapitalizations.  For example, if
the Company  engages in a 2:1 reverse  stock split,  a holder of 100,000  Shares
will be affected as follows:

         Pre-Split Ownership:

              100,000 Shares
..

         Post-Split Ownership:

               50,000 Shares

      9. The  undersigned  agrees to indemnify  the Company and hold it harmless
from and against any and all losses,  damages,  liabilities,  costs and expenses
which it may sustain or incur in connection  with the breach by the  undersigned
of any representation, warranty or covenant made by the undersigned.

      10.  Neither  this  Subscription  Agreement  nor any of the  rights of the
undersigned hereunder may be transferred or assigned by the undersigned.

      11. Except as otherwise provided herein,  this Subscription  Agreement (i)
may only be modified by a written instrument executed by the undersigned and the
Company; (ii) sets forth the entire agreement of the undersigned and the Company
with respect to the subject matter  hereof;  (iii) shall be governed by the laws
of the State of New York applicable to contracts made and to be wholly performed
therein; and (iv) shall inure to the benefit of, and be binding upon the Company
and  the  undersigned  and  their  respective  heirs,   legal   representatives,
successors and permitted assigns.

      12. Unless the context otherwise  requires,  all personal pronouns used in
this  Subscription  Agreement,  whether  in the  masculine,  feminine  or neuter
gender, shall include all other genders.

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      13. All notices or other communications  hereunder shall be in writing and
shall be deemed to have been duly  given if  delivered  personally  or mailed by
certified or registered mail,  return receipt  requested,  postage  prepaid,  as
follows:  if to the undersigned,  to the address set forth on the signature page
hereto; and if to the Company, to SZM Distributors,  Inc., 1811 Chestnut Street,
Suite 120,  Philadelphia,  Pennsylvania 19103,  Attention:  President or to such
other  address as the Company or the  undersigned  shall have  designated to the
other by like notice.

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                                 SIGNATURE PAGE

      IN  WITNESS  WHEREOF,  the  undersigned  has  executed  this  Subscription
Agreement this ______ day of January, 2004.

Number of Shares Subscribed for   ________

Organization Signature:                 Individual Signature:

______________________________________
Print name of Organization                    Signature

By: ____________________________        ______________________________________
      Name:                                   Print Name
      Title:
                                        ______________________________________

                                        Additional Signature of Joint Owner

                                        ____________________________________
                                              Print Name

      (AllSubscribers should please print information below exactly as you
                wish it to appear in the records of the Company)

___________________________________
Name                                      Social Security Number of Individual
                                          or other Taxpayer I.D. Number

Address:                                        Address for notices if
different:

                                          ___________________________________
Number and Street                         Number and Street

___________________________________
City              State       Zip Code    City             State       Zip Code

Please check the box to indicate form of ownership (if applicable):

-------------------------------------------------------------------------------

TENANTS-IN-COMMON      JOINT TENANTS WITH RIGHT OF        COMMUNITY PROPERTY
(Both Parties must     SURVIVORSHIP                       (Both Parties must
sign above)            (Both Parties must sign above)     sign above)
-------------------------------------------------------------------------------

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<PAGE>

                           ACCEPTANCE OF SUBSCRIPTION

The foregoing  subscription  is hereby accepted by SZM  Distributors,  Inc. this
____ day of __________________, 2003, for __________________________ Shares.

                                    SZM DISTRIBUTORS, INC.

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

                                       13EXHIBIT 4.1

                         PLANETLINK COMMUNICATIONS, INC.
              EMPLOYEE STOCK INCENTIVE PLAN FOR THE YEAR 2004 NO. 2

      1.    General Provisions.

      1.1   Purpose. This Stock Incentive Plan (the "Plan") is intended to allow
designated officers and employees (all of whom are sometimes collectively
referred to herein as the "Employees," or individually as the "Employee") of
Planetlink Communications, Inc., a Georgia corporation (the "Company") and its
Subsidiaries (as that term is defined below) which they may have from time to
time (the Company and such Subsidiaries are referred to herein as the "Company")
to receive certain options (the "Stock Options") to purchase common stock of the
Company, par value $0.001 per share (the "Common Stock"), and to receive grants
of the Common Stock subject to certain restrictions (the "Awards"). As used in
this Plan, the term "Subsidiary" shall mean each corporation which is a
"subsidiary corporation" of the Company within the meaning of Section 424(f) of
the Internal Revenue Code of 1986, as amended (the "Code"). The purpose of this
Plan is to provide the Employees, who make significant and extraordinary
contributions to the long-term growth and performance of the Company, with
equity-based compensation incentives, and to attract and retain the Employees.

      1.2   Administration.

      1.2.1 The Plan shall be administered by the Compensation Committee (the
"Committee") of, or appointed by, the Board of Directors of the Company (the
"Board"). The Committee shall select one of its members as Chairman and shall
act by vote of a majority of a quorum, or by unanimous written consent. A
majority of its members shall constitute a quorum. The Committee shall be
governed by the provisions of the Company's Bylaws and of Georgia law applicable
to the Board, except as otherwise provided herein or determined by the Board.

      1.2.2 The Committee shall have full and complete authority, in its
discretion, but subject to the express provisions of this Plan (a) to approve
the Employees nominated by the management of the Company to be granted Awards or
Stock Options; (b) to determine the number of Awards or Stock Options to be
granted to an Employee; (c) to determine the time or times at which Awards or
Stock Options shall be granted; to establish the terms and conditions upon which
Awards or Stock Options may be exercised; (d) to remove or adjust any
restrictions and conditions upon Awards or Stock Options; (e) to specify, at the
time of grant, provisions relating to exercisability of Stock Options and to
accelerate or otherwise modify the exercisability of any Stock Options; and (f)
to adopt such rules and regulations and to make all other determinations deemed
necessary or desirable for the administration of this Plan. All interpretations
and constructions of this Plan by the Committee, and all of its actions
hereunder, shall be binding and conclusive on all persons for all purposes.

      1.2.3 The Company hereby agrees to indemnify and hold harmless each
Committee member and each Employee, and the estate and heirs of such Committee
member or Employee, against all claims, liabilities, expenses, penalties,
damages or other pecuniary losses, including legal fees, which such Committee
member or Employee, his estate or heirs may suffer as a result of his
responsibilities, obligations or duties in connection with this Plan, to the
extent that insurance, if any, does not cover the payment of such items. No
member of the Committee or the Board shall be liable for any action or
determination made in good faith with respect to this Plan or any Award or Stock
Option granted pursuant to this Plan.

      1.3   Eligibility and Participation. The Employees eligible under this
Plan shall be approved by the Committee from those Employees who, in the opinion
of the management of the Company, are in positions which enable them to make
significant contributions to the long-term performance and growth of the
Company. In selecting the Employees to whom Award or Stock Options may be
granted, consideration shall be given to factors such as employment position,
duties and responsibilities, ability, productivity, length of service, morale,
interest in the Company and recommendations of supervisors.

      1.4   Shares Subject to this Plan. The maximum number of shares of the
Common Stock that may be issued pursuant to this Plan shall be 30,000,000
subject to the provisions of Paragraph 4.1. If shares of the Common Stock

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<PAGE>

awarded or issued under this Plan are reacquired by the Company due to a
forfeiture or for any other reason, such shares shall be cancelled and
thereafter shall again be available for purposes of this Plan. If a Stock Option
expires, terminates or is cancelled for any reason without having been exercised
in full, the shares of the Common Stock not purchased thereunder shall again be
available for purposes of this Plan.

      2.    Provisions Relating to Stock Options.

      2.1   Grants of Stock Options. The Committee may grant Stock Options in
such amounts, at such times, and to the Employees nominated by the management of
the Company as the Committee, in its discretion, may determine. Stock Options
granted under this Plan shall constitute "incentive stock options" within the
meaning of Section 422 of the Code, if so designated by the Committee on the
date of grant. The Committee shall also have the discretion to grant Stock
Options which do not constitute incentive stock options, and any such Stock
Options shall be designated non-statutory stock options by the Committee on the
date of grant. The aggregate Fair Market Value (determined as of the time an
incentive stock option is granted) of the Common Stock with respect to which
incentive stock options are exercisable for the first time by any Employee
during any one calendar year (under all plans of the Company and any parent or
subsidiary of the Company) may not exceed the maximum amount permitted under
Section 422 of the Code (currently, $100,000.00). Non-statutory stock options
shall not be subject to the limitations relating to incentive stock options
contained in the preceding sentence. Each Stock Option shall be evidenced by a
written agreement (the "Option Agreement") in a form approved by the Committee,
which shall be executed on behalf of the Company and by the Employee to whom the
Stock Option is granted, and which shall be subject to the terms and conditions
of this Plan. In the discretion of the Committee, Stock Options may include
provisions (which need not be uniform), authorized by the Committee in its
discretion, that accelerate an Employee's rights to exercise Stock Options
following a "Change in Control," upon termination of the Employee's employment
by the Company without "Cause" or by the Employee for "Good Reason," as such
terms are defined in Paragraph 3.1 hereof. The holder of a Stock Option shall
not be entitled to the privileges of stock ownership as to any shares of the
Common Stock not actually issued to such holder.

      2.2   Purchase Price. The purchase price (the "Exercise Price") of shares
of the Common Stock subject to each Stock Option (the "Option Shares") shall not
be less than 85 percent of the Fair Market Value of the Common Stock on the date
of exercise. For an Employee holding greater than 10 percent of the total voting
power of all stock of the Company, either Common or Preferred, the Exercise
Price of an incentive stock option shall be at least 110 percent of the Fair
Market Value of the Common Stock on the date of the grant of the option. As used
herein, "Fair Market Value" means the mean between the highest and lowest
reported sales prices of the Common Stock on the New York Stock Exchange
Composite Tape or, if not listed on such exchange, on any other national
securities exchange on which the Common Stock is listed or on The Nasdaq Stock
Market, or, if not so listed on any other national securities exchange or The
Nasdaq Stock Market, then the average of the bid price of the Common Stock
during the last five trading days on the OTC Bulletin Board immediately
preceding the last trading day prior to the date with respect to which the Fair
Market Value is to be determined. If the Common Stock is not then publicly
traded, then the Fair Market Value of the Common Stock shall be the book value
of the Company per share as determined on the last day of March, June,
September, or December in any year closest to the date when the determination is
to be made. For the purpose of determining book value hereunder, book value
shall be determined by adding as of the applicable date called for herein the
capital, surplus, and undivided profits of the Company, and after having
deducted any reserves theretofore established; the sum of these items shall be
divided by the number of shares of the Common Stock outstanding as of said date,
and the quotient thus obtained shall represent the book value of each share of
the Common Stock of the Company.

      2.3   Option Period. The Stock Option period (the "Term") shall commence
on the date of grant of the Stock Option and shall be 10 years or such shorter
period as is determined by the Committee. Each Stock Option shall provide that
it is exercisable over its term in such periodic installments as the Committee
may determine, subject to the provisions of Paragraph 2.4.1. Section 16(b) of
the Securities Exchange Act of 1934, as amended (the "Exchange Act") exempts
persons normally subject to the reporting requirements of Section 16(a) of the
Exchange Act (the "Section 16 Reporting Persons") pursuant to a qualified
employee stock option plan from the normal requirement of not selling until at
least six months and one day from the date the Stock Option is granted.

                                       2
<PAGE>

      2.4   Exercise of Options.

      2.4.1 Each Stock Option may be exercised in whole or in part (but not as
to fractional shares) by delivering it for surrender or endorsement to the
Company, attention of the Corporate Secretary, at the principal office of the
Company, together with payment of the Exercise Price and an executed Notice and
Agreement of Exercise in the form prescribed by Paragraph 2.4.2. Payment may be
made (a) in cash, (b) by cashier's or certified check, (c) by surrender of
previously owned shares of the Common Stock valued pursuant to Paragraph 2.2 (if
the Committee authorizes payment in stock in its discretion), (d) by withholding
from the Option Shares which would otherwise be issuable upon the exercise of
the Stock Option that number of Option Shares equal to the exercise price of the
Stock Option, if such withholding is authorized by the Committee in its
discretion, or (e) in the discretion of the Committee, by the delivery to the
Company of the optionee's promissory note secured by the Option Shares, bearing
interest at a rate sufficient to prevent the imputation of interest under
Sections 483 or 1274 of the Code, and having such other terms and conditions as
may be satisfactory to the Committee. Subject to the provisions of this
Paragraph 2.4 and Paragraph 2.5, the Employee has the right to exercise his or
her Stock Options at the rate of at least 20 percent per year over five years
from the date the Stock Option is granted.

      2.4.2 Exercise of each Stock Option is conditioned upon the agreement of
the Employee to the terms and conditions of this Plan and of such Stock Option
as evidenced by the Employee's execution and delivery of a Notice and Agreement
of Exercise in a form to be determined by the Committee in its discretion. Such
Notice and Agreement of Exercise shall set forth the agreement of the Employee
that (a) no Option Shares will be sold or otherwise distributed in violation of
the Securities Act of 1933, as amended (the "Securities Act") or any other
applicable federal or state securities laws, (b) each Option Share certificate
may be imprinted with legends reflecting any applicable federal and state
securities law restrictions and conditions, (c) the Company may comply with said
securities law restrictions and issue "stop transfer" instructions to its
Transfer Agent and Registrar without liability, (d) if the Employee is a Section
16 Reporting Person, the Employee will furnish to the Company a copy of each
Form 4 or Form 5 filed by said Employee and will timely file all reports
required under federal securities laws, and (e) the Employee will report all
sales of Option Shares to the Company in writing on a form prescribed by the
Company.

      2.4.3 No Stock Option shall be exercisable unless and until any applicable
registration or qualification requirements of federal and state securities laws,
and all other legal requirements, have been fully complied with. At no time
shall the total number of securities issuable upon exercise of all outstanding
options under this Plan, and the total number of securities provided for under
any bonus or similar plan or agreement of the Company exceed a number of
securities which is equal to 30 percent of the then outstanding securities of
the Company, unless a percentage higher than 30 percent is approved by at least
two-thirds of the outstanding securities entitled to vote. The Company will use
reasonable efforts to maintain the effectiveness of a Registration Statement
under the Securities Act for the issuance of Stock Options and shares acquired
thereunder, but there may be times when no such Registration Statement will be
currently effective. The exercise of Stock Options may be temporarily suspended
without liability to the Company during times when no such Registration
Statement is currently effective, or during times when, in the reasonable
opinion of the Committee, such suspension is necessary to preclude violation of
any requirements of applicable law or regulatory bodies having jurisdiction over
the Company. If any Stock Option would expire for any reason except the end of
its term during such a suspension, then if exercise of such Stock Option is duly
tendered before its expiration, such Stock Option shall be exercisable and
exercised (unless the attempted exercise is withdrawn) as of the first day after
the end of such suspension. The Company shall have no obligation to file any
Registration Statement covering resales of Option Shares.

      2.5   Continuous Employment. Except as provided in Paragraph 2.7 below, an
Employee may not exercise a Stock Option unless from the date of grant to the
date of exercise the Employee remains continuously in the employ of the Company.
For purposes of this Paragraph 2.5, the period of continuous employment of an
Employee with the Company shall be deemed to include (without extending the term
of the Stock Option) any period during which the Employee is on leave of absence
with the consent of the Company, provided that such leave of absence shall not
exceed three months and that the Employee returns to the employ of the Company
at the expiration of such leave of absence. If the Employee fails to return to
the employ of the Company at the expiration of such leave of absence, the
Employee's employment with the Company shall be deemed terminated as of the date
such leave of absence commenced. The continuous employment of an Employee with
the Company shall also be deemed to include any period during which the Employee

                                       3
<PAGE>

is a member of the Armed Forces of the United States, provided that the Employee
returns to the employ of the Company within 90 days (or such longer period as
may be prescribed by law) from the date the Employee first becomes entitled to a
discharge from military service. If an Employee does not return to the employ of
the Company within 90 days (or such longer period as may be prescribed by law)
from the date the Employee first becomes entitled to a discharge from military
service, the Employee's employment with the Company shall be deemed to have
terminated as of the date the Employee's military service ended.

      2.6   Restrictions on Transfer. Each Stock Option granted under this Plan
shall be transferable only by will or the laws of descent and distribution. No
interest of any Employee under this Plan shall be subject to attachment,
execution, garnishment, sequestration, the laws of bankruptcy or any other legal
or equitable process. Each Stock Option granted under this Plan shall be
exercisable during an Employee's lifetime only by the Employee or by the
Employee's legal representative.

      2.7   Termination of Employment.

      2.7.1 Upon an Employee's Retirement, Disability (both terms being defined
below) or death, (a) all Stock Options to the extent then presently exercisable
shall remain in full force and effect and may be exercised pursuant to the
provisions thereof, and (b) unless otherwise provided by the Committee, all
Stock Options to the extent not then presently exercisable by the Employee shall
terminate as of the date of such termination of employment and shall not be
exercisable thereafter. Unless employment is terminated for cause, as defined by
applicable law, the right to exercise in the event of termination of employment,
to the extent that the optionee is entitled to exercise on the date the
employment terminates as follows:

            (i)   At least six months from the date of termination if
termination was caused by death or disability.

            (ii)  At least 30 days from the date of termination if termination
was caused by other than death or disability.

      2.7.2 Upon the termination of the employment of an Employee for any reason
other than those specifically set forth in Paragraph 2.7.1, (a) all Stock
Options to the extent then presently exercisable by the Employee shall remain
exercisable only for a period of 90 days after the date of such termination of
employment (except that the 90 day period shall be extended to 12 months if the
Employee shall die during such 90 day period), and may be exercised pursuant to
the provisions thereof, including expiration at the end of the fixed term
thereof, and (b) unless otherwise provided by the Committee, all Stock Options
to the extent not then presently exercisable by the Employee shall terminate as
of the date of such termination of employment and shall not be exercisable
thereafter.

      2.7.3 For purposes of this Plan:

            (a)   "Retirement" shall mean an Employee's retirement from the
employ of the Company on or after the date on which the Employee attains the age
of 65 years; and

            (b)   "Disability" shall mean total and permanent incapacity of an
Employee, due to physical impairment or legally established mental incompetence,
to perform the usual duties of the Employee's employment with the Company, which
disability shall be determined (i) on medical evidence by a licensed physician
designated by the Committee, or (ii) on evidence that the Employee has become
entitled to receive primary benefits as a disabled employee under the Social
Security Act in effect on the date of such disability.

      3.    Provisions Relating to Awards.

      3.1   Grant of Awards. Subject to the provisions of this Plan, the
Committee shall have full and complete authority, in its discretion, but subject
to the express provisions of this Plan, to (1) grant Awards pursuant to this

                                       4
<PAGE>

Plan, (2) determine the number of shares of the Common Stock subject to each
Award (the "Award Shares"), (3) determine the terms and conditions (which need
not be identical) of each Award, including the consideration (if any) to be paid
by the Employee for such Common Stock, which may, in the Committee's discretion,
consist of the delivery of the Employee's promissory note meeting the
requirements of Paragraph 2.4.1, (4) establish and modify performance criteria
for Awards, and (5) make all of the determinations necessary or advisable with
respect to Awards under this Plan. Each Award under this Plan shall consist of a
grant of shares of the Common Stock subject to a restriction period (after which
the restrictions shall lapse), which shall be a period commencing on the date
the Award is granted and ending on such date as the Committee shall determine
(the "Restriction Period"). The Committee may provide for the lapse of
restrictions in installments, for acceleration of the lapse of restrictions upon
the satisfaction of such performance or other criteria or upon the occurrence of
such events as the Committee shall determine, and for the early expiration of
the Restriction Period upon an Employee's death, Disability or Retirement as
defined in Paragraph 2.7.3, or, following a Change of Control, upon termination
of an Employee's employment by the Company without "Cause" or by the Employee
for "Good Reason," as those terms are defined herein. For purposes of this Plan:

      "Change of Control" shall be deemed to occur (a) on the date the Company
first has actual knowledge that any person (as such term is used in Sections
13(d) and 14(d)(2) of the Exchange Act) has become the beneficial owner (as
defined in Rule 13(d)-3 under the Exchange Act), directly or indirectly, of
securities of the Company representing 40 percent or more of the combined voting
power of the Company's then outstanding securities, or (b) on the date the
stockholders of the Company approve (i) a merger of the Company with or into any
other corporation in which the Company is not the surviving corporation or in
which the Company survives as a subsidiary of another corporation, (ii) a
consolidation of the Company with any other corporation, or (iii) the sale or
disposition of all or substantially all of the Company's assets or a plan of
complete liquidation.

      "Cause," when used with reference to termination of the employment of an
Employee by the Company for "Cause," shall mean:

            (a)   The Employee's continuing willful and material breach of his
duties to the Company after he receives a demand from the Chief Executive of the
Company specifying the manner in which he has willfully and materially breached
such duties, other than any such failure resulting from Disability of the
Employee or his resignation for "Good Reason," as defined herein; or

            (b)   The conviction of the Employee of a felony; or

            (c)   The Employee's commission of fraud in the course of his
employment with the Company, such as embezzlement or other material and
intentional violation of law against the Company; or

            (d)   The Employee's gross misconduct causing material harm to the
Company.

      "Good Reason" shall mean any one or more of the following, occurring
following or in connection with a Change of Control and within 90 days prior to
the Employee's resignation, unless the Employee shall have consented thereto in
writing:

            (a)   The assignment to the Employee of duties inconsistent with his
executive status prior to the Change of Control or a substantive change in the
officer or officers to whom he reports from the officer or officers to whom he
reported immediately prior to the Change of Control; or

            (b)   The elimination or reassignment of a majority of the duties
and responsibilities that were assigned to the Employee immediately prior to the
Change of Control; or

            (c)   A reduction by the Company in the Employee's annual base
salary as in effect immediately prior to the Change of Control; or

                                       5
<PAGE>

            (d)   The Company requiring the Employee to be based anywhere
outside a 35-mile radius from his place of employment immediately prior to the
Change of Control, except for required travel on the Company's business to an
extent substantially consistent with the Employee's business travel obligations
immediately prior to the Change of Control; or

            (e)   The failure of the Company to grant the Employee a performance
bonus reasonably equivalent to the same percentage of salary the Employee
normally received prior to the Change of Control, given comparable performance
by the Company and the Employee; or

            (f)   The failure of the Company to obtain a satisfactory Assumption
=Agreement (as defined in Paragraph 4.12 of this Plan) from a successor, or the
failure of such successor to perform such Assumption Agreement.

      3.2   Incentive Agreements. Each Award granted under this Plan shall be
evidenced by a written agreement (an "Incentive Agreement") in a form approved
by the Committee and executed by the Company and the Employee to whom the Award
is granted. Each Incentive Agreement shall be subject to the terms and
conditions of this Plan and other such terms and conditions as the Committee may
specify.

      3.3   Amendment, Modification and Waiver of Restrictions. The Committee
may modify or amend any Award under this Plan or waive any restrictions or
conditions applicable to the Award; provided, however, that the Committee may
not undertake any such modifications, amendments or waivers if the effect
thereof materially increases the benefits to any Employee, or adversely affects
the rights of any Employee without his consent.

      3.4   Terms and Conditions of Awards. Upon receipt of an Award of shares
of the Common Stock under this Plan, even during the Restriction Period, an
Employee shall be the holder of record of the shares and shall have all the
rights of a stockholder with respect to such shares, subject to the terms and
conditions of this Plan and the Award.

      3.4.1 Except as otherwise provided in this Paragraph 3.4, no shares of the
Common Stock received pursuant to this Plan shall be sold, exchanged,
transferred, pledged, hypothecated or otherwise disposed of during the
Restriction Period applicable to such shares. Any purported disposition of such
Common Stock in violation of this Paragraph 3.4 shall be null and void.

      3.4.2 If an Employee's employment with the Company terminates prior to the
expiration of the Restriction Period for an Award, subject to any provisions of
the Award with respect to the Employee's death, Disability or Retirement, or
Change of Control, all shares of the Common Stock subject to the Award shall be
immediately forfeited by the Employee and reacquired by the Company, and the
Employee shall have no further rights with respect to the Award. In the
discretion of the Committee, an Incentive Agreement may provide that, upon the
forfeiture by an Employee of Award Shares, the Company shall repay to the
Employee the consideration (if any) which the Employee paid for the Award Shares
on the grant of the Award. In the discretion of the Committee, an Incentive
Agreement may also provide that such repayment shall include an interest factor
on such consideration from the date of the grant of the Award to the date of
such repayment.

      3.4.3 The Committee may require under such terms and conditions as it
deems appropriate or desirable that (a) the certificates for the Common Stock
delivered under this Plan are to be held in custody by the Company or a person
or institution designated by the Company until the Restriction Period expires,
(b) such certificates shall bear a legend referring to the restrictions on the
Common Stock pursuant to this Plan, and (c) the Employee shall have delivered to
the Company a stock power endorsed in blank relating to the Common Stock.

                                       6
<PAGE>

      4.    Miscellaneous Provisions.

      4.1   Adjustments Upon Change in Capitalization.

      4.1.1 The number and class of shares subject to each outstanding Stock
Option, the Exercise Price thereof (and the total price), the maximum number of
Stock Options that may be granted under this Plan, the minimum number of shares
as to which a Stock Option may be exercised at any one time, and the number and
class of shares subject to each outstanding Award, shall not be proportionately
adjusted in the event of any increase or decrease in the number of the issued
shares of the Common Stock which results from a split-up or consolidation of
shares, payment of a stock dividend or dividends exceeding a total of five
percent for which the record dates occur in any one fiscal year, a
recapitalization (other than the conversion of convertible securities according
to their terms), a combination of shares or other like capital adjustment, so
that (a) upon exercise of the Stock Option, the Employee shall receive the
number and class of shares the Employee would have received prior to any such
capital adjustment becoming effective, and (b) upon the lapse of restrictions of
the Award Shares, the Employee shall receive the number and class of shares the
Employee would have received prior to any such capital adjustment becoming
effective.

      4.1.2 Upon a reorganization, merger or consolidation of the Company with
one or more corporations as a result of which the Company is not the surviving
corporation or in which the Company survives as a wholly-owned subsidiary of
another corporation, or upon a sale of all or substantially all of the property
of the Company to another corporation, or any dividend or distribution to
stockholders of more than 10 percent of the Company's assets, adequate
adjustment or other provisions shall be made by the Company or other party to
such transaction so that there shall remain and/or be substituted for the Option
Shares and Award Shares provided for herein, the shares, securities or assets
which would have been issuable or payable in respect of or in exchange for such
Option Shares and Award Shares then remaining, as if the Employee had been the
owner of such shares as of the applicable date. Any securities so substituted
shall be subject to similar successive adjustments.

      4.2   Withholding Taxes. The Company shall have the right at the time of
exercise of any Stock Option, the grant of an Award, or the lapse of
restrictions on Award Shares, to make adequate provision for any federal, state,
local or foreign taxes which it believes are or may be required by law to be
withheld with respect to such exercise (the "Tax Liability"), to ensure the
payment of any such Tax Liability. The Company may provide for the payment of
any Tax Liability by any of the following means or a combination of such means,
as determined by the Committee in its sole and absolute discretion in the
particular case (1) by requiring the Employee to tender a cash payment to the
Company, (2) by withholding from the Employee's salary, (3) by withholding from
the Option Shares which would otherwise be issuable upon exercise of the Stock
Option, or from the Award Shares on their grant or date of lapse of
restrictions, that number of Option Shares or Award Shares having an aggregate
Fair Market Value (determined in the manner prescribed by Paragraph 2.2) as of
the date the withholding tax obligation arises in an amount which is equal to
the Employee's Tax Liability or (4) by any other method deemed appropriate by
the Committee. Satisfaction of the Tax Liability of a Section 16 Reporting
Person may be made by the method of payment specified in clause (3) above only
if the following two conditions are satisfied:

            (a)   The withholding of Option Shares or Award Shares and the
exercise of the related Stock Option occur at least six months and one day
following the date of grant of such Stock Option or Award; and

            (b)   The withholding of Option Shares or Award Shares is made
either (i) pursuant to an irrevocable election (the "Withholding Election") made
by the Employee at least six months in advance of the withholding of Options
Shares or Award Shares, or (ii) on a day within a 10-day "window period"
beginning on the third business day following the date of release of the
Company's quarterly or annual summary statement of sales and earnings.

      Anything herein to the contrary notwithstanding, a Withholding Election
may be disapproved by the Committee at any time.

                                       7
<PAGE>

      4.3   Relationship to Other Employee Benefit Plans. Stock Options and
Awards granted hereunder shall not be deemed to be salary or other compensation
to any Employee for purposes of any pension, thrift, profit-sharing, stock
purchase or any other employee benefit plan now maintained or hereafter adopted
by the Company.

      4.4   Amendments and Termination. The Board of Directors may at any time
suspend, amend or terminate this Plan. No amendment, except as provided in
Paragraph 3.3, or modification of this Plan may be adopted, except subject to
stockholder approval, which would (1) materially increase the benefits accruing
to the Employees under this Plan, (2) materially increase the number of
securities which may be issued under this Plan (subject to Paragraph 4.1
hereof), or (3) materially modify the requirements as to eligibility for
participation in this Plan.

      4.5   Successors in Interest. The provisions of this Plan and the actions
of the Committee shall be binding upon all heirs, successors and assigns of the
Company and of the Employees.

      4.6   Other Documents. All documents prepared, executed or delivered in
connection with this Plan (including, without limitation, Option Agreements and
Incentive Agreements) shall be, in substance and form, as established and
modified by the Committee; provided, however, that all such documents shall be
subject in every respect to the provisions of this Plan, and in the event of any
conflict between the terms of any such document and this Plan, the provisions of
this Plan shall prevail.

      4.7   Fairness of the Repurchase Price. In the event that the Company
repurchases securities upon termination of employment pursuant to this Plan,
either: (a) the price will not be less than the fair market value of the
securities to be repurchased on the date of termination of employment, and the
right to repurchase will be exercised for cash or cancellation of purchase money
indebtedness for the securities within 90 days of termination of the employment
(or in the case of securities issued upon exercise of options after the date of
termination, within 90 days after the date of the exercise), and the right
terminates when the Company's securities become publicly traded, or (b) Company
will repurchase securities at the original purchase price, provided that the
right to repurchase at the original purchase price lapses at the rate of at
least 20 percent of the securities per year over five years from the date the
option is granted (without respect to the date the option was exercised or
became exercisable) and the right to repurchase must be exercised for cash or
cancellation of purchase money indebtedness for the securities within 90 days of
termination of employment (or in case of securities issued upon exercise of
options after the date of termination, within 90 days after the date of the
exercise).

      4.8   No Obligation to Continue Employment. This Plan and the grants which
might be made hereunder shall not impose any obligation on the Company to
continue to employ any Employee. Moreover, no provision of this Plan or any
document executed or delivered pursuant to this Plan shall be deemed modified in
any way by any employment contract between an Employee (or other employee) and
the Company.

      4.9   Misconduct of an Employee. Notwithstanding any other provision of
this Plan, if an Employee commits fraud or dishonesty toward the Company or
wrongfully uses or discloses any trade secret, confidential data or other
information proprietary to the Company, or intentionally takes any other action
which results in material harm to the Company, as determined by the Committee,
in its sole and absolute discretion, the Employee shall forfeit all rights and
benefits under this Plan.

      4.10  Term of Plan. No Stock Option shall be exercisable, or Award
granted, unless and until the Directors of the Company have approved this Plan
and all other legal requirements have been met. This Plan was adopted by the
Board effective June 3, 2004. No Stock Options or Awards may be granted under
this Plan after June 3, 2014.

      4.11  Governing Law. This Plan and all actions taken thereunder shall be
governed by, and construed in accordance with, the laws of the State of Georgia.

      4.12  Assumption Agreements. The Company will require each successor,
(direct or indirect, whether by purchase, merger, consolidation or otherwise),
to all or substantially all of the business or assets of the Company, prior to

                                       8
<PAGE>

the consummation of each such transaction, to assume and agree to perform the
terms and provisions remaining to be performed by the Company under each
Incentive Agreement and Stock Option and to preserve the benefits to the
Employees thereunder. Such assumption and agreement shall be set forth in a
written agreement in form and substance satisfactory to the Committee (an
"Assumption Agreement"), and shall include such adjustments, if any, in the
application of the provisions of the Incentive Agreements and Stock Options and
such additional provisions, if any, as the Committee shall require and approve,
in order to preserve such benefits to the Employees. Without limiting the
generality of the foregoing, the Committee may require an Assumption Agreement
to include satisfactory undertakings by a successor:

            (a)   To provide liquidity to the Employees at the end of the
Restriction Period applicable to the Common Stock awarded to them under this
Plan, or on the exercise of Stock Options;

            (b)   If the succession occurs before the expiration of any period
specified in the Incentive Agreements for satisfaction of performance criteria
applicable to the Common Stock awarded thereunder, to refrain from interfering
with the Company's ability to satisfy such performance criteria or to agree to
modify such performance criteria and/or waive any criteria that cannot be
satisfied as a result of the succession;

            (c)   To require any future successor to enter into an Assumption
Agreement; and

            (d)   To take or refrain from taking such other actions as the
Committee may require and approve, in its discretion.

      4.13  Compliance with Rule 16b-3. Transactions under this Plan are
intended to comply with all applicable conditions of Rule 16b-3 promulgated
under the Exchange Act. To the extent that any provision of this Plan or action
by the Committee fails to so comply, it shall be deemed null and void, to the
extent permitted by law and deemed advisable by the Committee.

      4.14  Information to Shareholders. The Company shall furnish to each of
its stockholders financial statements of the Company at least annually.

      IN WITNESS WHEREOF, this Plan has been executed effective as of June 3,
2004.

                                        PLANETLINK COMMUNICATIONS, INC.

                                        By /s/ M. Dewey Bain
                                           ------------------------------------
                                           M. Dewey Bain, President

                                       9

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