Document:

EXHIBIT A

                                 PLAN OF MERGER

     THIS PLAN OF MERGER (this "Plan of Merger"),  dated as of May 10, 2000,  is
among WTAA International,  Inc., a Florida corporation  ("Parent"),  and Tempus,
Inc.,  a  Wyoming   corporation  (the  "Company")   (collectively   "Constituent
Corporations").

     WHEREAS,  Parent  owns 100% of the shares of the  Company  and the  parties
thereto have agreed to the merger of the Company with and into Parent; and

     WHEREAS,  Parent,  as the sole  shareholder  of Company and, the respective
Boards of Directors of Parent and the Company,) have each approved the merger of
the Company into Parent in accordance with the Florida Business  Corporation Act
(the "ACT") and

     WHEREAS,  this Plan of Merger  shall be filed with  Articles of Merger with
the  Secretaries  of State of Florida  and  Wyoming in order to  consummate  the
merger of the Company with and into Parent; and

     WHEREAS,  Parent and the Company  have agreed to execute and file this Plan
of Merger as provided under the Florida Law and the Wyoming Statutes.

     NOW,  THEREFORE,  in consideration of the premises and the mutual covenants
herein contained, Parent and the Company hereby agree as follows:

     1. THE MERGER.  At the  Effective  Time,  in  accordance  with this Plan of
Merger,  and Florida Law and the Wyoming  Statutes,  the Company shall be merged
(such merger being herein referred to as the "Merger") with and into the Parent,
the separate  existence of the Company shall cease, and Parent shall continue as
the surviving  corporation.  Parent hereinafter  sometimes is referred to as the
"Surviving Corporation."

     2. EFFECT OF THE MERGER.  When the Merger has been effected,  the Surviving
Corporation shall retain the name "WTAA International,  Inc."; and the Surviving
Corporation shall thereupon and thereafter  possess all the rights,  privileges,
powers and franchises of a public as well as of a private nature, and be subject
to all the  restrictions,  disabilities and duties of each of the  Corporations;
and all and singular, the rights,  privileges,  powers and franchises of each of
the Constituent Corporations and all property, real, personal and mixed, and all
debts due to either of the Corporations on whatever  account,  as well for stock
subscriptions  as all  other  things  in  action  or  belonging  to each of such
corporations  shall be vested in the  Surviving  Corporation;  and all property,
rights,  privileges,  powers and  franchises,  and all and every other  interest
shall be thereafter as effectually the property of the Surviving  Corporation as

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they were of the  Constituent  Corporations,  and the  title to any real  estate
vested by deed or otherwise, in any of such Constituent Corporations,  shall not
revert or be in any way  impaired  by reason of the  Merger;  but all  rights of
creditors  and  all  liens  upon  any  property  of  any  of  said   Constituent
Corporations  shall be  preserved  unimpaired,  and all debts,  liabilities  and
duties of the respective  Constituent  Corporations  shall thenceforth attach to
the Surviving Corporation,  and may be enforced against it to the same extent as
if said debts, liabilities and duties had been incurred or contracted by it.

     3. CONSUMMATION OF THE MERGER.  The parties hereto will cause the Merger to
be  consummated  by filing with the Secretary of State of Florida and Wyoming an
articles  of merger  and this Plan of Merger in such form as  required  by,  and
executed in accordance with, the relevant  provisions of the Florida Law and the
Wyoming  Statutes  (the time of such filing being the  "Effective  Time" and the
date of such filing being the "Effective Date").

     4. ARTICLES OF INCORPORATION:  BYLAWS: DIRECTORS AND OFFICERS. The Articles
of Incorporation and bylaws of the Surviving Corporation shall be identical with
the Articles of Incorporation and bylaws of the Parent as in effect  immediately
prior to the Effective  Time until  thereafter  amended as provided  therein and
under Delaware Statues.

     5. CONVERSION OF SECURITIES. At the Effective Time, by virtue of the Merger
and without  any action on the part of Parent,  the Company or the holder of any
of the shares  (the  "Shares")  of common  stock,  (the  "Common  Stock") of the
Company:

          (a)  Each  Share  issued  and  outstanding  immediately  prior  to the
     Effective  Time shall  remain as issued  and  outstanding  common  stock of
     parent without change.

          (b) Each Share  which is held in the  treasury of the Company or which
     is owned by any  direct or  indirect  subsidiary  of the  Company  shall be
     canceled and retired, and no payment shall be made with respect thereto.

          (c) Each  outstanding  or authorized  subscription,  option,  warrant,
     call,  right  (including  any  preemptive  right),   commitment,  or  other
     agreement of any character  whatsoever  which obligates or may obligate the
     Parent to issue or sell any  additional  shares of its capital stock or any
     securities  convertible  into or evidencing  the right to subscribe for any
     shares of its capital stock or securities  convertible into or exchangeable
     for such shares, if any, shall remain unchanged.

          (d) Each  share of Common  Stock of  Company  issued  and  outstanding
     immediately prior to the Effective Time shall be retired into treasury,  of
     the Surviving Corporation.

          (e) No Fractional  Shares and no  certificates  or scrip  representing
     such fractional Merger Shares, shall be issued.

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     6. TAKING OF NECESSARY  ACTION:  FURTHER  ACTION.  Each of Parent,  and the
Company  shall use all  reasonable  efforts  to take all such  actions as may be
necessary or  appropriate  in order to  effectuate  the Merger under the Florida
Law,  the Wyoming  Statutes or federal law as promptly as  possible.  If, at any
time after the Effective  Time,  any further action is necessary or desirable to
carry out the purposes of the Agreement  and to vest the  Surviving  Corporation
with  full  right,  title  and  possession  to  all  assets,  property,  rights,
privileges, powers and franchises of either of the Constituent Corporations, the
officers and directors of the Surviving  Corporation are fully authorized in the
name of their  corporation or otherwise to take, and shall take, all such lawful
and necessary action.

     IN WITNESS WHEREOF, Parent, and the Company have caused this Plan of Merger
to be executed as of the date first above written.

                                   WTTA INTERNATIONAL, INC.
                                   (A Florida corporation)

                                    By:_______________________________
                                           President

                                    TEMPUS, INC.
                                    (A Wyoming corporation)

                                    By:__________________________ARTICLES OF MERGER
                                       OF
                              WTAA ENTERPRISES, INC
                             (A FLORIDA CORPORATION)

                                       AND

                                  TEMPUS, INC.
                             (A WYOMING CORPORATION)

     The  Undersigned,  being, and the President of WTAA  International,  Inc. a
Florida corporation, hereby certify as follows:

1.   A  merger  has  been   approved  by  the  boards  of   directors   of  WTAA
     International,  Inc. a Florida corporation audits, wholly owned subsidiary,
     Tempus,  Inc. a Wyoming  corporation,  by resolution  dated May 13, 2000, a
     copy of which is attached hereto.

2.   WTAA International, Inc. is the Parent and Tempus, Inc. is the wholly owned
     subsidiary.

3.   No vote of Shareholders is necessary because 100% of the outstanding shares
     of Tempus,  Inc.  consisting  of 1,230,000  common shares are owned by WTTA
     International, Inc. and

     a)   The corporation, WTAA International, Inc. is the sole survivor and the
          name of the corporation will be WTAA International, Inc.

     b)   The  Articles  of  Incorporation  will not  differ  from  Articles  of
          Incorporation prior to merger

     c)   Each  shareholder  of the  corporation  whose shares were  outstanding
          immediately before the effective date of the merger will hold the same
          number  of   shares,   with   identical   designations,   preferences,
          limitations and relative rights  immediately  after the effective date
          of the merger.

     d)   The voting power of the number of shares outstanding immediately after
          the merger will not be changed from that existing  prior to the merger
          since no shares are being issued as a result of the merger.

     e)   the number of participating  shares outstanding  immediately after the
          merger is the same as immediately  before the merger and there will be
          no change in shares.

     f)   The Board of  Directors of each  corporation  has adopted a resolution
          approving the Plan of Merger, which is attached hereto as Exhibit A.

     4. The merger shall be effective on May 13, 2000 or as soon  thereafter  as
the Articles of Merger are filed with the Secretary of State of Florida.

WTTA International, Inc.

by:_____________________
President

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                           * * * * * * * * * * * * * * * * * * * * * * *

State of ______________________      )
                                     ) ss.
County of ______________________     )

         ON this 13th day of May, 2000,  before me, a Notary Public,  personally
appeared  WTAA  International,  Inc.,  and  executed on this date the  foregoing
instrument for the purposes therein contained, by signing on behalf of the above
named corporations as a duly authorized officer.

         IN WITNESS WHEREOF, I have hereunto set my hand and official seal.

                                            ------------------------------
                                            Notary Public

                                            Residing at: ____________________

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