Document:

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                                                                   Exhibit 10.21

                        RESTRICTED SHARE UNITS AGREEMENT

     On _____________ (the "Grant Date"), Cardinal Health, Inc, an Ohio
corporation (the "Company"), has granted to _________ ("Grantee") ________
Restricted Share Units (the "Restricted Share Units" or "Award"), representing
an unfunded unsecured promise of the Company to deliver common shares, without
par value, of the Company (the "Common Shares") to Grantee as set forth herein.
The Restricted Share Units have been granted pursuant to the Cardinal Health,
Inc. Amended and Restated Equity Incentive Plan, as amended (the "Plan"), and
shall be subject to all provisions of the Plan, which are incorporated herein by
reference, and shall be subject to the provisions of this Restricted Share Units
Agreement (this "Agreement"). In the event of a conflict between the provisions
of this Agreement and the provisions of the Plan, the provisions of the Plan
shall control. Capitalized terms used in this Agreement which are not
specifically defined shall have the meanings ascribed to such terms in the Plan.

     1. VESTING. Subject to the provisions set forth elsewhere in this
agreement, the Restricted Share Units shall vest in accordance with the
following schedule: [percentage of Restricted Share Units vesting on each
applicable anniversary of the Grant Date] (each such vesting date, the "Vesting
Date" with respect to the Restricted Share Units scheduled to vest on such
date).

     2. PURCHASE PRICE. The purchase price of the Restricted Share Units shall
be $0.00.

     3. TRANSFERABILITY. The Restricted Share Units shall not be transferable.

     4. TERMINATION OF SERVICE. Unless otherwise determined by the Committee at
or after grant or termination, and except as set forth below, if Grantee's
Continuous Service (as hereinafter defined) to the Company and its subsidiaries
(collectively, the "Cardinal Group") terminates prior to the Vesting Date, with
respect to an unvested Restricted Share Unit, such Restricted Share Unit shall
be forfeited by Grantee. If Grantee's Continuous Service terminates prior to the
vesting in full of the Restricted Share Units by reason of Grantee's death or
disability (as defined in the Plan), then the restrictions with respect to a
ratable portion of any unvested Restricted Share Units shall lapse and such
ratable portion shall not be forfeited. Such ratable portion shall be determined
separately with respect to the Restricted Share Units scheduled to vest on each
applicable Vesting Date, and shall be an amount equal to the number of
Restricted Share Units scheduled to vest on such Vesting Date multiplied by a
fraction, the numerator of which is the number of days from the Grant Date
through the date of such death or disability, and the denominator of which is
the number of days from the Grant Date through such Vesting Date. For purposes
of this Agreement, the term "Continuous Service" shall mean the absence of any
interruption or termination of service as an employee or director of any entity
within the Cardinal Group.

     5. AGREEMENT NOT TO DISCLOSE OR USE CONFIDENTIAL INFORMATION, TRADE SECRETS
OR OTHER BUSINESS SENSITIVE INFORMATION. The parties acknowledge and agree that
the Cardinal Group is the sole and exclusive owner of Confidential Information,
Trade Secrets or Other Business Sensitive Information (as hereinafter defined)
and that the Cardinal Group has

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legitimate business interests in protecting such information. The parties
further acknowledge and agree that the Cardinal Group has invested, and
continues to invest, considerable amounts of time and money in obtaining,
developing and preserving the confidentiality of such information. Further, the
parties agree that, because of the trust and fiduciary relationship arising
between Grantee and the Cardinal Group, Grantee owes the Cardinal Group a
fiduciary duty to preserve and protect such information from any and all
unauthorized disclosure and use. Accordingly, Grantee shall not, either directly
or indirectly, disclose such information to any third party whatsoever and shall
not use such information in any manner, except as authorized in the reasonable
performance of Grantee's duties while employed by the Cardinal Group.
"Confidential Information, Trade Secrets or Other Business Sensitive
Information" shall include any such information as defined by applicable law and
any information about the business of the Cardinal Group and its customers that
is not generally known to, or readily ascertainable by, the public, including,
but not limited to, financial information and models, customer lists, business
plans or strategies, marketing and sales plans or strategies, the identity,
compensation and qualifications of employees of the Cardinal Group, sources of
supply, pricing policies, operational methods, product specification or
technical processes, new product information, formulation techniques, customer
contacts, profit or cost information, research and development information or
other information that the Cardinal Group has developed or compiled.

     6. DELIVERY OF COMPANY PROPERTY. Grantee recognizes and agrees that all
documents, magnetic media, computer disks, desktop and laptop computers and
other tangible items that were provided by the Cardinal Group and/or that
contain Confidential Information, Trade Secrets or Other Business Sensitive
Information as defined above are the sole and exclusive property of the Cardinal
Group. Upon request by the Cardinal Group, Grantee shall promptly and
immediately return to the Cardinal Group all such documents, media, disks,
desktop and laptop computers and other tangible items. Upon the termination of
Grantee's employment with the Cardinal Group, Grantee shall promptly and
immediately return to the Cardinal Group any and all such documents, media,
disks, desktop and laptop computers or other tangible items, without request by
the Cardinal Group. Grantee shall not take any such information or make/retain
copies of such information for any purpose whatsoever except as is necessary for
the reasonable performance of Grantee's duties while employed by the Cardinal
Group.

     7. OTHER COVENANTS. Except as modified by Paragraph 11 below, Grantee
hereby covenants and agrees that, in consideration of the grant hereunder,
Grantee shall not, either directly or indirectly, on Grantee's own behalf or on
any other's behalf, engage in or assist others in any of the following
activities:

          (a) Grantee shall not engage in any action or conduct that is a
     violation of the policies of the Cardinal Group, including conduct that
     would constitute a breach of any of the Certificates of Compliance with
     Company Policies and/or the Certificates of Compliance with Company
     Business Ethics Policies executed by Grantee;

          (b) During Grantee's employment with the Cardinal Group and for 12
     months following the termination of such employment for any reason, Grantee
     shall not, either directly or indirectly, employ, contact concerning
     employment, or participate in any

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     manner in the recruitment for employment of (whether as an employee,
     officer, director, agent, consultant or independent contractor), any person
     who was or is an employee, representative, officer or director of the
     Cardinal Group at any time within the 12 months prior to the termination of
     Grantee's employment with the Cardinal Group;

          (c) Grantee shall not at any time during employment with the Cardinal
     Group nor at any time thereafter disparage the Cardinal Group or any of its
     employees, officers, representatives, services or products;

          (d) During Grantee's employment with the Cardinal Group and for 12
     months following the termination of such employment for any reason, Grantee
     shall not engage in any action or conduct that either does or could
     reasonably be expected to undermine, diminish or otherwise damage the
     relationship between the Cardinal Group and any of its customers, potential
     customers, vendors or suppliers that were known to Grantee in the
     performance of Grantee's job duties while employed with the Cardinal Group;

          (e) During Grantee's employment with the Cardinal Group and for 12
     months following the termination of such employment for any reason, Grantee
     shall not solicit or accept business of the same type as that in which
     Grantee was employed by the Cardinal Group from any customer, potential
     customer, vendor or supplier of the Cardinal Group that was known to
     Grantee in the performance of Grantee's job duties while employed with the
     Cardinal Group, nor shall Grantee during such time period solicit or accept
     such business within any geographic area in which Grantee was assigned or
     for which Grantee had any managerial responsibility;

          (f) During Grantee's employment with the Cardinal Group and for 12
     months following the termination of such employment for any reason, Grantee
     shall not accept employment with or serve as a consultant or advisor or in
     any other capacity to an entity that is in competition with the business
     conducted by any member of the Cardinal Group within a geographic area in
     which Grantee was assigned or for which Grantee had any managerial
     responsibility; and

          (g) Grantee shall not breach or violate any provision of any
     employment or severance agreement that Grantee has with any member of the
     Cardinal Group.

     8. INEVITABLE DISCLOSURE. The parties specifically acknowledge and agree
that the provisions of this Agreement are reasonable in light of the fact that,
in the event that Grantee would become employed or otherwise associated with a
competitor of the Cardinal Group, it would be inevitable that Grantee would
disclose Confidential Information, Trade Secrets or Other Business Sensitive
Information as defined above to such competitor. The parties acknowledge and
agree that Grantee has been introduced by the Cardinal Group to such
Confidential Information, Trade Secrets or Other Business Sensitive Information
as defined above and that such information would aid the competitor and that the
threat of such inevitable disclosure is so great that, for purposes of this
Agreement, it must be assumed that such disclosure would occur.

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     9. COVENANTS ARE INDEPENDENT ELEMENTS. The parties acknowledge that the
obligations and covenants set forth in Paragraphs 5 through 8 above and, if
applicable, Paragraph 11 below are essential independent elements of this
Restricted Share grant and that, but for Grantee agreeing to comply with them,
the Cardinal Group would not have granted such Restricted Share Units to
Grantee. The parties agree and acknowledge that the provisions contained in
Paragraphs 5 through 8 above and, if applicable, Paragraph 11 below are
ancillary to, or part of, an otherwise enforceable agreement at the time the
agreement is made with regard to such paragraphs. The existence of any claim by
Grantee against the Cardinal Group, whether based on this Agreement or
otherwise, shall not operate as a defense to the enforcement of the covenants
contained in Paragraphs 5 through 8 above and, if applicable, Paragraph 11
below. The covenants contained in Paragraphs 5 through 8 above and, if
applicable, Paragraph 11 below will remain in full force and effect whether
Grantee is terminated by the Cardinal Group or voluntarily resigns.

     10. ASSIGNMENT OF COVENANTS. The rights of the Cardinal Group under this
Agreement shall inure to the benefit of, and be binding upon, its successors and
assigns. Any successor or assign of the Cardinal Group is authorized to enforce
the covenants contained in this Agreement. Any successor or assign of the
Cardinal Group is authorized by the parties to enforce the covenants contained
herein as if the name of such successor or assign shall replace the Cardinal
Group throughout this Agreement and any consent and/or notice, written or
otherwise, is hereby waived and deemed unnecessary by Grantee.

     11. CALIFORNIA SPECIFIC MODIFICATIONS. This paragraph shall supercede and
modify certain of the covenants, obligations and restrictions of Grantee set
forth in Paragraph 7 above in the event that, and only during such time that,
Grantee's principal employment with the Cardinal Group is in the State of
California. In the event that any of the provisions contained in Subparagraphs
7(d) through (f) above are inconsistent with the provisions of this Paragraph 11
with regard to the State of California, then the provisions contained in
Subparagraphs 7(d) through (f) shall not apply and the following provisions
shall apply instead:

          (a) Within the geographic area in which Grantee was assigned or for
     which Grantee had any managerial responsibility, Grantee shall not, during
     Grantee's employment with the Cardinal Group and for 12 months following
     termination of such employment for any reason, solicit or actually transact
     business with any existing customer of the Cardinal Group of which
     Grantee's knowledge of the existence of that customer or of that customer's
     purchasing habits, product preferences or commercial practices exists
     because of Grantee's receipt of Confidential Information, Trade Secrets or
     Other Business Sensitive Information from the Cardinal Group; and

          (b) Regardless of geographic area, Grantee shall not, during the
     period of Grantee's employment with the Cardinal Group and for 12 months
     following termination of such employment for any reason, solicit business
     from any customers of the same type as the business of the Cardinal Group
     at the time of the termination of Grantee's employment with the Cardinal
     Group whose identities are not already within the public

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     domain if Grantee directly serviced such customers, was assigned to such
     customers, was responsible for such customers or otherwise had personal
     contact with such customers during the 12-month period immediately
     preceding expiration of Grantee's employment with the Cardinal Group.

In the event that Grantee is reassigned to any other state within the United
States of America other than the State of California or to any other country,
then all of the provisions of Paragraph 7 above shall apply in full force and
effect and the provisions of this Paragraph 11 shall not apply.

     12. REASONABLENESS OF RESTRICTIONS CONTAINED IN AGREEMENT. Grantee
acknowledges that the covenants contained in this Agreement are reasonable in
nature, are fundamental for the protection of the legitimate business and
proprietary interests of the Cardinal Group, are necessary to protect the
goodwill between the Cardinal Group and its customers, and do not adversely
affect Grantee's ability to earn a living in any capacity that does not violate
such covenants. The parties further agree that in the event of any violation by
Grantee of any such covenants, the Company will suffer immediate and irreparable
injury for which there is no adequate remedy at law.

     13. SPECIAL FORFEITURE/REPAYMENT RULES. If Grantee engages in conduct that
is in violation of the covenants and restrictions contained in this Agreement,
then Grantee shall be subject to the following special forfeiture/repayment
rules in addition to any other remedy that the Cardinal Group may have:

          (a) any Restricted Share Units that have not yet vested or that vested
     within the Look-Back Period (as defined below) with respect to such conduct
     that is in violation of the covenants and restrictions contained in this
     Agreement and have not yet been settled by a payment pursuant to Paragraph
     14 hereof shall immediately and automatically terminate, be forfeited, and
     cease to exist; and

          (b) Grantee shall, within 30 days following written notice from the
     Company, pay to the Company an amount equal to (x) the aggregate gross gain
     realized or obtained by Grantee resulting from the settlement of all
     Restricted Share Units pursuant to Paragraph 7 hereof (measured as of the
     settlement date (i.e., the market value of the Restricted Share Units on
     such settlement date)) that have already been settled and that had vested
     at any time within three years prior to the conduct by Grantee that is in
     violation of the covenants and restrictions contained in this Agreement
     (the "Look-Back Period"), minus (y) $1.00.

     Grantee may be released from Grantee's obligations under this Paragraph 13
if and only if the Committee (or its duly appointed designee) determines, in
writing and in its sole discretion, that such action is in the best interests of
the Company. Grantee agrees to provide the Company with at least 10 days written
notice prior to directly or indirectly accepting employment with or serving as a
consultant or advisor or in any other capacity to a competitor, and further
agrees to inform any such new employer, before accepting employment, of the
terms of this Agreement and Grantee's continuing obligations contained herein.
No provision of this Agreement shall diminish, negate or otherwise impact any
separate noncompete or other agreement to which

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Grantee may be a party, including, but not limited to, any of the Certificates
of Compliance with Company Policies and/or the Certificates of Compliance with
Company Business Ethics Policies; provided, however, that to the extent that any
provisions contained in any other agreement are inconsistent in any manner with
the restrictions and covenants of Grantee contained in this Agreement, the
provisions of this Agreement shall take precedence and such other inconsistent
provisions shall be null and void. Grantee acknowledges and agrees that the
restrictions and covenants of Grantee contained in this Agreement are being made
for the benefit of the Company in consideration of Grantee's receipt of the
Restricted Share Units, in consideration of employment, in consideration of
exposing Grantee to the Company's business operations and confidential
information, and for other good and valuable consideration, the adequacy of
which consideration is hereby expressly confirmed. Grantee further acknowledges
that the receipt of the Restricted Share Units and execution of this Agreement
are voluntary actions on the part of Grantee and that the Company is unwilling
to provide the Restricted Share Units to Grantee without including the
restrictions and covenants of Grantee contained in this Agreement. Further, the
parties agree and acknowledge that the provisions contained in Paragraph 7 and,
if applicable, Paragraph 11 are ancillary to, or part of, an otherwise
enforceable agreement at the time the agreement is made.

     14. PAYMENT. Subject to the provisions of Paragraphs 5 through 8 and, if
applicable, Paragraph 11, of this Agreement, on the [VESTING PAYMENT
ALTERNATIVE: date of vesting of any] [DEFERRED PAYMENT ALTERNATIVE:
[___-month][___-year] anniversary of the first date on which Grantee ceases to
be an employee of the Company, or, to the extent permitted by Treasury
Regulations, on such other date as may be approved by the Committee as to all or
any portion of the] Restricted Share Units, Grantee shall be entitled to receive
from the Company (without any payment on behalf of Grantee other than as
described in Paragraph 17) the Common Shares represented by such Restricted
Share Units [DEFERRED PAYMENT ALTERNATIVE: ;provided, however, that, subject to
the next sentence, in the event that some or all of the Restricted Share Units
vest prior to the applicable Vesting Date as a result of the death or disability
of Grantee or as a result of a Change of Control, Grantee shall be entitled to
receive the corresponding Common Shares from the Company on the date of such
vesting. Notwithstanding the proviso of the preceding sentence, if Restricted
Share Units vest as a result of the occurrence of a disability or a Change of
Control under circumstances where such occurrence would not qualify as a
permissible date of distribution under Section 409A(a)(2)(A) of the Internal
Revenue Code of 1986, as amended (the "Code"), and the regulations thereunder,
such proviso shall not apply and Grantee shall be entitled to receive the
corresponding Common Shares from the Company on the date that would have applied
absent such proviso]. Elections to defer receipt of the Common Shares beyond the
date of settlement provided herein may be permitted in the discretion of the
Committee pursuant to procedures established by the Committee in compliance with
the requirements of Section 409A of the [VESTING PAYMENT ALTERNATIVE: Internal
Revenue Code of 1986, as amended] [DEFERRED PAYMENT ALTERNATIVE: Code].

     15. DIVIDENDS. Grantee shall not receive cash dividends on the Restricted
Share Unit but instead shall, with respect to each Restricted Share Unit,
receive a cash payment from the Company on each cash dividend payment date with
respect to the Common Shares with a record date between the Grant Date and the
earlier of the forfeiture of such unit in accordance with the

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terms hereof or the settlement of such unit pursuant to Paragraph 14 hereof,
such cash payment to be in an amount equal to the dividend that would have been
paid on the Common Share represented by such unit.

     15. RIGHT OF SET-OFF. By accepting these Restricted Share Units, Grantee
consents to a deduction from, and set-off against, any amounts owed to Grantee
by any member of the Cardinal Group from time to time (including, but not
limited to, amounts owed to Grantee as wages, severance payments or other fringe
benefits) to the extent of the amounts owed to the Cardinal Group by Grantee
under this Agreement.

     16. NO SHAREHOLDER RIGHTS. Grantee shall have no rights of a shareholder
with respect to the Restricted Share Units, including, without limitation,
Grantee shall not have the right to vote the Common Shares represented by the
Restricted Share Units.

     17. WITHHOLDING TAX. The Company shall have the right to require Grantee to
pay to the Company the amount of any taxes which the Company is required to
withhold with respect to the Restricted Share Units (including the amount of any
taxes which the Company is required to withhold with respect to the cash
payments described in Paragraph 15 hereof) or, in lieu thereof, to retain, or
sell without notice, a sufficient number of Common Shares to cover the amount
required to be withheld. In the case of any amounts withheld for taxes pursuant
to this provision in the form of Common Shares, the amount withheld shall not
exceed the minimum required by applicable law and regulations. The Company shall
have the right to deduct from all cash payments paid pursuant to Paragraph 15
hereof the amount of any taxes which the Company is required to withhold with
respect to such payments.

     18. BENEFICIARY DESIGNATION. Grantee may designate a beneficiary to receive
any Common Shares to which the Grantee is entitled with respect to the
Restricted Share Units which vest as a result of Grantee's death.
Notwithstanding the foregoing, if Grantee engages in conduct that is in
violation of the covenants and restrictions contained in this Agreement, the
Restricted Share Units subject to such beneficiary designation shall be subject
to the Special Forfeiture/Repayment Rules and the Company's Right of Set-Off or
other right of recovery set forth in this Agreement, and all rights of the
beneficiary shall be subordinated to the rights of the Company pursuant to such
provisions of this Agreement. Grantee acknowledges that the Company may exercise
all rights under this Agreement and the Plan against Grantee and Grantee's
estate, heirs, lineal descendants and personal representatives and shall not be
limited to exercising its rights against Grantee's beneficiary.

     19. GOVERNING LAW/VENUE. This Agreement shall be governed by the laws of
the State of Ohio, without regard to principles of conflicts of law, except to
the extent superseded by the laws of the United States of America. The parties
agree and acknowledge that the laws of the State of Ohio bear a substantial
relationship to the parties and/or this Agreement and that the Restricted Share
Units and benefits granted herein would not be granted without the governance of
this Agreement by the laws of the State of Ohio. In addition, all legal actions
or proceedings relating to this Agreement shall be brought in state or federal
courts located in Franklin County, Ohio, and the parties executing this
Agreement hereby consent to the personal jurisdiction of such courts. In the
event of any violation or attempted violations of the restrictions and

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covenants of Grantee contained in this Agreement, the Cardinal Group shall be
entitled to specific performance and injunctive relief or other equitable
relief, including the issuance ex parte of a temporary restraining order,
without any showing of irreparable harm or damage, such irreparable harm being
acknowledged and admitted by Grantee, and Grantee hereby waives any requirement
for the securing or posting of any bond in connection with such remedy, without
prejudice to the rights and remedies afforded the Cardinal Group hereunder or by
law. In the event that it becomes necessary for the Cardinal Group to institute
legal proceedings under this Agreement, Grantee shall be responsible to the
Company for all costs and reasonable legal fees incurred by the Company with
regard to such proceedings.

     20. SEVERABILITY. It is the desire and intent of the parties that the
provisions of this Agreement shall be enforced to the fullest extent permissible
under the laws and public policies applied in each jurisdiction in which
enforcement is sought. Accordingly, if any particular provision or portion of
this Agreement shall be determined by a court of competent jurisdiction to be
invalid or unenforceable as written, it is the intent and desire of the parties
that the court shall modify the language of such provision or portion of this
Agreement to the extent necessary to make it valid and enforceable. If no such
modification by the court is possible, this Agreement shall be deemed amended to
delete therefrom only the provision or portion thus determined to be invalid or
unenforceable. Such modification or deletion is to apply only with respect to
the operation of such provision in the particular jurisdiction in which such
court determination is made.

     21. ACTION BY THE COMMITTEE. The parties agree that the interpretation of
this Agreement shall rest exclusively and completely within the sole discretion
of the Committee. The parties agree to be bound by the decisions of the
Committee with regard to the interpretation of this Agreement and with regard to
any and all matters set forth in this Agreement. The Committee may delegate its
functions under this Agreement to an officer of the Cardinal Group designated by
the Committee (hereinafter the "Designee"). In fulfilling its responsibilities
hereunder, the Committee or its Designee may rely upon documents, written
statements of the parties or such other material as the Committee or its
Designee deems appropriate. The parties agree that there is no right to be heard
or to appear before the Committee or its Designee and that any decision of the
Committee or its Designee relating to this Agreement, including, without
limitation, whether particular conduct constitutes a violation of the covenants,
obligations and restrictions of Grantee set forth in Paragraphs 5 through 7 and,
if applicable, Paragraph 11 above, shall be final and binding unless such
decision is arbitrary and capricious.

     22. PROMPT ACCEPTANCE OF AGREEMENT. The Restricted Share Units grant
evidenced by this Agreement shall, at the discretion of the Committee, be
forfeited if this Agreement is not executed by Grantee and returned to the
Company within 30 days of the Grant Date set forth below.

     23. ELECTRONIC DELIVERY. The Company may, in its sole discretion, decide to
deliver any documents related to the Restricted Share Units grant under and
participation in the Plan or future Restricted Share Units that may be granted
under the Plan by electronic means or to request Grantee's consent to
participate in the Plan by electronic means. Grantee hereby consents to receive
such documents by electronic delivery and, if requested, to participate in the

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Plan through an on-line or electronic system established and maintained by the
Company or another third party designated by the Company.

                                        CARDINAL HEALTH, INC.

DATE OF GRANT:                          By:
               ----------------------       ------------------------------------
                                        Its:
                                             -----------------------------------

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                             ACCEPTANCE OF AGREEMENT

Grantee hereby: (a) acknowledges that he or she has received a copy of the Plan,
a copy of the Company's most recent Annual Report on Form 10-K and other
communications routinely distributed to the Company's shareholders, and a copy
of the Plan Description dated ____________ pertaining to the Plan; (b) accepts
this Agreement and the Restricted Share Units granted to him or her under this
Agreement subject to all provisions of the Plan and this Agreement; (c)
represents and warrants to the Company that he or she is purchasing the
Restricted Share Units for his or her own account, for investment, and not with
a view to or any present intention of selling or distributing the Restricted
Share Units either now or at any specific or determinable future time or period
or upon the occurrence or nonoccurrence of any predetermined or reasonably
foreseeable event; and (d) agrees that no transfer of the Common Shares
delivered in respect of the Restricted Share Units shall be made unless the
Common Shares have been duly registered under all applicable Federal and state
securities laws pursuant to a then-effective registration which contemplates the
proposed transfer or unless the Company has received a written opinion of, or
satisfactory to, its legal counsel that the proposed transfer is exempt from
such registration.

                                        ----------------------------------------
                                        Grantee's Signature

                                        ----------------------------------------
                                        Grantee's Social Security Number

                                        ----------------------------------------
                                        Date

                                       10<PAGE>
                                                                   Exhibit 10.23

                              CARDINAL HEALTH, INC.
                              AMENDED AND RESTATED
                     OUTSIDE DIRECTORS EQUITY INCENTIVE PLAN

SECTION 1 | PURPOSE

The purpose of the Cardinal Health, Inc. Amended and Restated Outside Directors
Equity Incentive Plan (the "Plan") is to assist Cardinal Health, Inc. (the
"Company") in attracting and retaining qualified members of its Board of
Directors. The Plan provides for equity ownership opportunities to directors in
order to encourage and enable them to participate in the Company's future
prosperity and growth and to better match the interests of directors with those
of shareholders.

These objectives will be promoted through the granting to Outside Directors
(defined below) of equity-based awards ("awards"). The types of awards that may
be granted under the Plan are options ("Stock Options") to purchase Shares
(defined below) and grants of Shares or Share Units subject to Section 6
("Restricted Shares" or "Restricted Share Units").

SECTION 2 | ADMINISTRATION

The Plan shall be administered by the Human Resources and Compensation Committee
(the "Committee") of the Company's Board of Directors which shall have the power
and authority to grant Stock Options and Restricted Shares or Restricted Share
Units to members of the Board of Directors of the Company who do not serve as
employees of the Company ("Outside Directors"). In particular, the Committee
shall have the authority to: (i) select Outside Directors as recipients of
awards; (ii) determine the number and type of awards to be granted; (iii)
determine the terms and conditions, not inconsistent with the terms hereof, of
any award; (iv) adopt, alter and repeal such administrative rules, guidelines
and practices governing the Plan as it shall, from time to time, deem advisable;
(v) interpret the terms and provisions of the Plan and any award granted and any
agreements relating thereto; and (vi) take any other actions the Committee
considers appropriate in connection with, and otherwise supervise the
administration of, the Plan. All decisions made by the Committee pursuant to the
provisions hereof shall be made in the Committee's sole discretion and shall be
final and binding on all persons.

SECTION 3 | ELIGIBILITY

Only Outside Directors are eligible to receive awards under this Plan. Members
of the Committee who are Outside Directors are eligible to receive awards.

SECTION 4 | SHARES SUBJECT TO PLAN

The total number of the Company's common shares, without par value ("Shares"),
reserved and available for issuance pursuant to awards hereunder ("Available
Shares")

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shall be 1.5 million. The Available Shares may consist, in whole or in part, of
authorized but unissued Shares, treasury Shares, or previously issued Shares
re-acquired by the Company, including Shares purchased on the open market.

In the event of (i) a stock dividend, stock split, reverse stock split, share
combination, or recapitalization or similar event affecting the capital
structure of the Company (each, a "Share Change"), or (ii) a merger,
consolidation, acquisition of property or shares, separation, spinoff,
reorganization, stock rights offering, liquidation, disaffiliation from the
Company of a Subsidiary or division ("Disaffiliation"), or similar event
affecting the Company or any of its subsidiaries (each, an "Organic Change"),
the Committee may in its discretion make such substitutions or adjustments as it
deems appropriate and equitable to the aggregate number of Shares reserved for
issuance under the Plan, the number and exercise price of Shares subject to
outstanding Stock Options, the purchase price, if any, for Restricted Shares or
Restricted Share Units, and the number of Shares subject to a Restricted Share
or Restricted Share Unit award. In the case of Organic Changes, such adjustments
may include, without limitation, (x) the cancellation of outstanding awards in
exchange for payments of cash, property or a combination thereof having an
aggregate value equal to the value of such awards, as determined by the
Committee in its sole discretion (it being understood that in the case of an
Organic Change with respect to which shareholders receive consideration other
than publicly traded equity securities of the ultimate surviving entity, any
such determination by the Administrator that the value of an Stock Option shall
for this purpose be deemed to equal the excess, if any, of the value of the
consideration being paid for each Share pursuant to such Organic Change over the
exercise price of such Stock Option shall conclusively be deemed valid), (y) the
substitution of other property (including, without limitation, cash or other
securities of the Company and securities of entities other than the Company) for
the Shares subject to outstanding awards, and (z) in connection with any
Disaffiliation, arranging for the assumption of awards, or replacement of awards
with new awards based on other property or other securities (including, without
limitation, other securities of the Company and securities of entities other
than the Company), by the affected subsidiary, affiliate or division or by the
entity that controls such subsidiary, affiliate or division following such
Disaffiliation (as well as any corresponding adjustments to awards that remain
based upon Company securities).

Notwithstanding the preceding paragraph, (i) any adjustments made pursuant to
such paragraph to awards that are considered "deferred compensation" within the
meaning of Section 409A ("Section 409A") of the Internal Revenue Code of 1986,
as amended (the "Code"), shall be made in compliance with the requirements of
Section 409A, (ii) any adjustments made pursuant to such paragraph to awards
that are not considered "deferred compensation" subject to Section 409A shall be
made in such a manner as to ensure that after such adjustment, the awards either
continue not to be subject to Section 409A or comply with the requirements of
Section 409A, and (iii) the Committee shall not have the authority to make any
adjustments pursuant to such paragraph to the extent that the existence of such
authority would cause an award that is not intended to be subject to Section
409A to be subject thereto.

                                        2

<PAGE>

SECTION 5 | STOCK OPTIONS

Any Stock Options granted under the Plan shall be in such form as the Committee
may from time to time approve and the provisions of Stock Option awards need not
be the same with respect to each optionee. Stock Options granted under the Plan
will be options that are not intended to qualify as incentive stock options
under Section 422 of the Code ("NQSOs").

Stock Options granted under the Plan shall be subject to the following terms and
conditions and shall contain such additional terms and conditions not
inconsistent with the terms of the Plan as the Committee deems appropriate.

(a) Eligibility and Grant. All Stock Options shall be evidenced by a written
agreement, which shall be dated as of the date on which a Stock Option is
granted, signed (electronically or otherwise) by an officer of the Company
authorized by the Committee, and signed (electronically or otherwise) by the
Outside Director. Such agreement shall describe the Stock Options and state that
such Stock Options are subject to all terms and provisions of the Plan.

(b) Exercise of Stock Options. Stock Options shall become exercisable at such
time or times and subject to such terms and conditions (including, without
limitation, installment or cliff exercise provisions) as shall be determined by
the Committee. The Committee shall have the authority, in its discretion, to
accelerate the time at which a Stock Option shall be exercisable whenever it may
determine that such action is appropriate by reason of changes in applicable tax
or other law or other changes in circumstances occurring after the award of such
Stock Options.

(c) Exercise Price. The exercise price per Share purchasable under a Stock
Option shall be equal to the fair market value on the day the Stock Option is
granted. Other than as a result of an adjustment pursuant to Section 4, the
exercise price of a Stock Option may not be reduced without shareholder
approval.

(d) Maximum Term. Each Stock Option shall be exercisable for ten (10) years from
the date of grant or such shorter period of time as may be provided in the Stock
Option agreement.

(e) Transferability of Stock Options. Except as otherwise provided hereunder,
Stock Options shall be transferable by the Outside Director only with prior
approval of the Committee. Any attempted transfer without Committee approval
shall be null and void. Unless Committee approval of the transfer shall have
been obtained, all Stock Options shall be exercisable during the Outside
Director's lifetime only by the Outside Director or the Outside Director's legal
representative. Without limiting the generality of the foregoing, the Committee
may, in the manner established by the Committee, provide for the irrevocable
transfer, without payment of consideration, of any Stock Option by an Outside
Director to a member of the Outside Director's family or to a family entity. In
such case, the Stock Option shall be exercisable only by such transferee. For
purposes of

                                        3

<PAGE>

this provision: (i) an Outside Director's "family" shall include the Outside
Director's child, stepchild, grandchild, parent, stepparent, grandparent,
spouse, former spouse, sibling, niece, nephew, mother-in-law, father-in-law,
son-in-law, daughter-in-law, brother-in-law, or sister-in-law, including through
adoptive relationships, and any person sharing the Outside Director's household
(other than a tenant or employee); and (ii) a "family entity" shall include a
trust in which the foregoing persons have more than fifty percent of the
beneficial interest, a foundation in which the foregoing persons (or the Outside
Director) control the management of assets, and any other entity in which the
foregoing persons (or the Outside Director) own more than fifty percent of the
voting interests; and (iii) neither a transfer under a domestic relations order
in settlement of marital property rights nor a transfer to an entity in which
more than fifty percent of the voting interests are owned by family members (or
the Outside Director) in exchange for an interest in that entity shall be
considered to be a transfer for consideration.

(f) Method of Exercise. Stock Options may be exercised in whole or in part by
giving written notice of exercise to the Company specifying the number of Shares
to be purchased. No Shares shall be transferred until full payment therefor has
been made. Payment for exercise of a Stock Option may be made (i) in cash, (ii)
by delivery of Shares already owned by the Outside Director, (iii) by
attestation of ownership of such already-owned Shares, (iv) by delivery of cash
on the extension of credit by a broker-dealer to whom the Outside Director has
submitted a notice of exercise or an irrevocable election to effect such
extension of credit, or (v) by any combination of the foregoing.

(g) Termination of Option. Except as otherwise provided herein, unless otherwise
determined by the Committee at or after grant or termination, if an Outside
Director ceases to be a member of the Company's Board of Directors for any
reason, then all Stock Options or any unexercised portion of such Stock Options
which otherwise are exercisable shall remain exercisable until expiration of the
original term of such Stock Options.

SECTION 6 | RESTRICTED SHARES AND RESTRICTED SHARE UNITS

Restricted Shares or Restricted Share Units may be granted to Outside Directors
alone or in addition to other awards granted under the Plan. For purposes of the
Plan, "Restricted Share Units" shall mean a grant of a right to receive Shares
in the future, with such units subject to a risk of forfeiture or other
restrictions that will lapse upon the achievement of performance or other
objectives. Any Restricted Shares or Restricted Share Units granted under the
Plan shall be subject to the following restrictions and conditions, and shall
contain such additional terms and conditions in the applicable award agreement,
not inconsistent with the terms of the Plan, as the Committee deems appropriate.
The provisions of Restricted Share or Restricted Share Unit awards need not be
the same with respect to each recipient.

(a) Restricted Share and Restricted Share Unit Award Agreement. Each Restricted
Share or Restricted Share Unit grant shall be evidenced by an agreement executed
on behalf of the Company by an officer designated by the Committee. Such
Restricted Share

                                        4

<PAGE>

or Restricted Share Unit Award Agreement shall describe the Restricted Shares or
Restricted Share Units and state that such Restricted Shares or Restricted Share
Units are subject to all the terms and provisions of the Plan and shall contain
such other terms and provisions, consistent with the Plan, as the Committee may
approve. At the time any Restricted Shares are awarded, the Committee may
determine that such Shares shall, after vesting, be further restricted as to
transferability or be subject to repurchase by the Company upon occurrence of
certain events determined by the Committee, in its sole discretion, and
specified in the applicable Restricted Share Award Agreement. Awards of
Restricted Shares or Restricted Share Units must be accepted by a grantee
thereof within a period of thirty (30) days (or such other period as the
Committee may specify at grant) after the award date by executing the Restricted
Share or Restricted Share Unit Award Agreement and paying the purchase price, if
any, of such award. The prospective recipient of a Restricted Share or
Restricted Share Unit award shall not have any rights with respect to such
award, unless and until such recipient has executed an agreement evidencing the
award and has delivered a fully executed copy thereof to the Company, and has
otherwise complied with the applicable terms and conditions of such award.

(b) Share Restrictions. Subject to the provisions of this Plan and the
applicable Restricted Share or Restricted Share Unit Award Agreement, during a
period set by the Committee commencing with the date of such award and ending on
such date as determined by the Committee at grant (the "Restriction Period"),
the participant shall not be permitted to sell, transfer, pledge, assign or
otherwise encumber shares of Restricted Shares or Restricted Share Units awarded
under the Plan. The Committee shall have the authority, in its absolute
discretion, to accelerate the time at which any or all of the restrictions shall
lapse with respect to any Restricted Shares or Restricted Share Units or to
remove any or all restrictions after the grant of such Restricted Shares. Unless
otherwise determined by the Committee at or after grant or termination of
service, if a participant's service to the Company terminates during the
Restriction Period, all Restricted Shares or Restricted Share Units held by such
participant still subject to restriction shall be forfeited by the participant.

(c) Stock Certificate and Legends. Each participant receiving a Restricted Share
award shall be issued a stock certificate or book-entry account on the Company's
transfer agent's records in respect of such Restricted Shares. Such certificate
or book entry shall be registered in the name of the participant. The Committee
may require that any stock certificates evidencing such Shares be held in
custody by the Company until the restrictions thereon shall have lapsed, and
that, as a condition of any Restricted Shares award, the participant shall have
delivered a stock power, endorsed in blank, relating to the Shares covered by
such award.

(d) Shareholder Rights. Except as provided in this Section 6, the recipient
shall have, with respect to the Restricted Shares covered by any award, all of
the rights of a shareholder of the Company, including the right to vote the
Shares, and the right to receive any dividends or other distributions, with
respect to the Shares, but subject, however, to those restrictions placed on
such Shares pursuant to this Plan and as specified by the Committee in the
Restricted Share Award Agreement. A participant shall not have

                                        5

<PAGE>

any rights as a shareholder of the Company with respect to the Restricted Share
Units unless and until the Shares underlying such Restricted Share Units have
been issued and registered in the name of such participant; provided that a
Restricted Share Unit Award Agreement may provide for dividend equivalents to be
paid with respect to outstanding Restricted Share Units.

(e) Expiration of Restriction Period. If and when the Restriction Period expires
without a prior forfeiture of the Restricted Shares subject to such Restriction
Period, unrestricted certificates for such shares shall be delivered to the
participant. Unrestricted shares subject to vested Restricted Share Units shall
be delivered to the participant pursuant to the terms of the applicable
Restricted Share Unit Award Agreement (which may, subject to Section 10(h),
provide for deferral of such delivery to a date that is later than the date of
vesting).

SECTION 7 | CHANGE OF CONTROL

(a) In the event of a Change of Control (as defined below), unless otherwise
determined by the Committee at the time of grant and subject to Section 7(c),
the following provisions shall apply:

     (i) On the date that such Change of Control occurs, any or all Stock
     Options not previously exercisable and vested shall become fully
     exercisable and vested, and all outstanding Stock Options shall remain
     exercisable for the remainder of their original term.

     (ii) On the date that such Change of Control occurs, the restrictions
     applicable to any or all Restricted Shares and Restricted Share Units shall
     lapse and such awards shall be fully vested.

(b) For purposes of this Plan, "Change of Control" means any of the following:

     (i) the acquisition by any individual, entity or group (within the meaning
     of Section 13(d)(3) or 14(d)(2) of the Exchange Act) (a "Person") of
     beneficial ownership (within the meaning of Rule 13d-3 promulgated under
     the Securities Exchange Act of 1934, as amended (the "Exchange Act")) of
     twenty-five percent (25%) or more of either (x) the then outstanding Shares
     of the Company (the "Outstanding Company Common Shares"), or (y) the
     combined voting power of the then outstanding voting securities of the
     Company entitled to vote generally in the election of directors (the
     "Outstanding Company Voting Securities"); provided, however, that for
     purposes of this subsection (i), the following acquisitions shall not
     constitute a Change of Control: (A) any acquisition directly from the
     Company or any corporation controlled by the Company, (B) any acquisition
     by the Company or any corporation controlled by the Company, (C) any
     acquisition by any employee benefit plan (or related trust) sponsored or
     maintained by the Company or any corporation controlled by the Company, or
     (D)

                                        6

<PAGE>

     any acquisition by any corporation that is a Non-Control Acquisition (as
     defined in subsection (iii) of this Section 7(b)); or

     (ii) individuals who, as of the effective date of this Plan, constitute the
     Board of Directors of the Company (the "Incumbent Board") cease for any
     reason to constitute at least a majority of the Board of Directors of the
     Company; provided, however, that any individual becoming a director
     subsequent to the effective date whose election, or nomination for election
     by the Company's shareholders, was approved by a vote of at least a
     majority of the directors then comprising the Incumbent Board shall be
     considered as though such individual were a member of the Incumbent Board,
     but excluding, for this purpose, any such individual whose initial
     assumption of office occurs as a result of an actual or threatened election
     contest with respect to the election or removal of directors or other
     actual or threatened solicitation of proxies or consents by or on behalf of
     a Person other than the Board of Directors of the Company; or

     (iii) consummation of a reorganization, merger or consolidation or sale or
     other disposition of all or substantially all of the assets of the Company
     or the acquisition by the Company of assets or shares of another
     corporation (a "Business Combination"), unless such Business Combination is
     a Non-Control Acquisition. A "Non-Control Acquisition" shall mean a
     Business Combination where: (x) all or substantially all of the individuals
     and entities who were the beneficial owners, respectively, of the
     Outstanding Company Common Shares and Outstanding Company Voting Securities
     immediately prior to such Business Combination beneficially own, directly
     or indirectly, more than fifty percent (50%) of, respectively, the then
     outstanding shares of common stock and the combined voting power of the
     then outstanding voting securities entitled to vote generally in the
     election of directors, as the case may be, of the corporation resulting
     from such Business Combination (including, without limitation, a
     corporation which as a result of such transaction owns the Company or all
     or substantially all of the Company's assets either directly or through one
     or more subsidiaries) in substantially the same proportions as their
     ownership immediately prior to such Business Combination of the Outstanding
     Company Common Shares and Outstanding Company Voting Securities, as the
     case may be, (y) no Person (excluding any employee benefit plan (or related
     trust) of the Company or such corporation resulting from such Business
     Combination) beneficially owns, directly or indirectly, twenty-five percent
     (25%) or more of, respectively, the then outstanding shares of common stock
     of the corporation resulting from such Business Combination or the combined
     voting power of the then outstanding voting securities of such corporation
     except to the extent that such ownership existed prior to the Business
     Combination (including any ownership that existed in the Company or the
     company being acquired, if any), and (z) at least a majority of the members
     of the board of directors of the corporation resulting from such Business
     Combination were members of the Incumbent Board at the time of the
     execution of the initial agreement, or of the action of the Board of
     Directors of the Company, providing for such Business Combination; or

                                        7

<PAGE>

     (iv) approval by the shareholders of the Company of a complete liquidation
     or dissolution of the Company.

(c) Notwithstanding Section 7(a), if any Award is subject to Section 409A,
Section 7(a) shall be applicable only to the extent specifically provided in the
applicable award agreement and permitted pursuant to Section 10(h) of the Plan.

SECTION 8 | AMENDMENTS AND TERMINATION

(a) The Board may amend, alter or discontinue the Plan; provided, however, no
amendment, alteration or discontinuation shall be made (i) which would impair
the rights of an optionee, participant or permitted transferee under any award
theretofore granted, without the optionee's, participant's or transferee's
consent, except for amendments made to cause the Plan or such award to comply
with applicable law, stock exchange rules or accounting rules; or (ii) without
the approval of the Company's shareholders to the extent such approval is
required by applicable law, regulation or stock exchange rule.

Subject to the above provisions, the Company's Board of Directors shall have
authority to amend the Plan to take into account changes in applicable tax and
securities laws and accounting rules, as well as other developments.

SECTION 9 | UNFUNDED STATUS OF PLAN

The Plan is intended to constitute an "unfunded" plan for incentive and deferred
compensation. With respect to any payments or deliveries of Shares not yet made
by the Company to a participant, optionee or transferee, nothing contained
herein shall give any such participant, optionee or transferee any rights that
are greater than those of a general creditor of the Company. The Committee may
authorize the creation of trusts or other arrangements to meet the obligations
created under the Plan to deliver Shares or payments hereunder consistent with
the foregoing.

SECTION 10 | GENERAL PROVISIONS

(a) Share Transfer and Distribution. The Committee may require each person
purchasing Shares pursuant to a Stock Option or Restricted Share or Restricted
Share Unit award under the Plan to represent to and agree with the Company, in
writing, that such person is acquiring the Shares without a view to the
distribution thereof. Any certificates for such Shares may include any legend
which the Committee deems appropriate to reflect any restrictions on transfer.

All Shares or other securities delivered under the Plan shall be subject to such
stop-transfer orders and other restrictions as the Committee may deem advisable
under the rules, regulations and other requirements of the Securities and
Exchange Commission, any stock exchange upon which the Shares are then listed
and any applicable federal or state securities law, and the Committee may cause
a legend or legends to be put on any certificates evidencing such Shares to make
appropriate reference to such restrictions.

                                        8

<PAGE>

The Company shall not be required to deliver any Shares or other securities
under the Plan prior to such registration or other qualification of such Shares
or other securities under any state or federal law, rule or regulation as the
Committee shall determine to be necessary or advisable.

(b) Additional Arrangements. Nothing contained in this Plan shall prevent the
Company from adopting other or additional compensation arrangements for its
employees, consultants or Outside Directors.

(c) No Right to Award or Retention as Director. No person shall have any claim
or right to be granted an award under this Plan and the grant of an award shall
not confer upon any participant any right to be retained as a director of the
Company, nor shall it interfere in any way with the right of the Company to
terminate the service as a director of any of the Plan's participants at any
time.

(d) Tax Withholding. The Company shall have the right to require the grantee of
Restricted Shares or Restricted Share Units, or other person receiving such
Shares, to pay the Company the amount of any taxes which the Company is required
to withhold with respect to such Shares or, in lieu thereof, to retain, or sell
without notice, a sufficient number of Shares held by it to cover the amount
required to be withheld. The Company shall have the right to deduct from all
dividends or dividend equivalents, as the case may be, paid with respect to
Restricted Shares and Restricted Share Units the amount of any taxes which the
Company is required to withhold with respect to such dividend or dividend
equivalent payments, as the case may be.

The Company shall also have the right to require an optionee to pay to the
Company the amount of any taxes which the Company is required to withhold with
respect to the receipt by the optionee of Shares pursuant to the exercise of a
Stock Option, or, in lieu thereof, to retain, or sell without notice, a number
of Shares sufficient to cover the amount required to be withheld.

In the case of any amounts withheld for taxes pursuant to this provision in the
form of Shares, the amount withheld shall not exceed the minimum required by
applicable law and regulations.

(e) Beneficiaries. The Committee may establish such procedures as it deems
appropriate for a participant to designate a beneficiary to whom any amounts or
benefits payable in the event of the participant's death are to be paid.

(f) Laws Governing. The Plan and all awards made and action taken thereunder
shall be governed by and construed in accordance with the laws of the State of
Ohio, except to the extent superseded by federal law.

(g) Government Regulation. Notwithstanding any provisions of the Plan or any
agreement made pursuant to the Plan, the Company's obligations under the Plan
and such

                                        9

<PAGE>

agreement shall be subject to all applicable laws, rules and regulations and to
such approvals as may be required by any governmental or regulatory agencies.

(h) Section 409A. It is the intention of the Company that no award shall be
"deferred compensation" subject to Section 409A, unless and to the extent that
the Committee specifically determines otherwise, and the Plan and the terms and
conditions of all awards shall be interpreted accordingly. The terms and
conditions governing any awards that the Committee determines will be subject to
Section 409A of the Code, including any rules for elective or mandatory deferral
of the delivery of cash or Shares pursuant thereto, shall be set forth in the
applicable award agreement, and shall comply in all respects with Section 409A.

SECTION 11 | TERM OF PLAN

No award shall be granted pursuant to the Plan on or after May 10, 2010, but
awards granted prior to such date may extend beyond that date.

SECTION 12 | INDEMNIFICATION

No member of the Board or the Committee shall be liable for any action or
determination made in good faith with respect to the Plan or any award granted
under the Plan. Each person who is or shall have been a member of the Committee
or of the Board shall be indemnified and held harmless by the Company against
and from any loss, cost, liability or expense that may be imposed upon or
reasonably incurred by him or her in connection with or resulting from any
claim, action, suit or proceeding to which he may be a party or in which he may
be involved by reason of any action taken or failure to act under or in
connection with this Plan or any award granted under this Plan and against and
from any and all amounts paid by him or her in settlement thereof, with the
Company's approval, or paid by him or her, except a judgment based upon a
finding of bad faith, provided he or she shall give the Company an opportunity,
at its own expense, to handle and defend the same before he or she undertakes to
handle and defend it on his or her own behalf. The foregoing right of
indemnification shall not be exclusive of any other rights of indemnification to
which such person may be entitled under the Company's Articles of Incorporation
or Code of Regulations, contained in any indemnification agreements, as a matter
of law, or otherwise, or any power that the Company may have to indemnify him or
her or hold him or her harmless.

SECTION 13 | SAVINGS CLAUSE

In case any one or more of the provisions of this Plan shall be held invalid,
illegal or unenforceable in any respect, the validity, legality and
enforceability of the remaining provisions shall not in any way be affected or
impaired thereby and the invalid, illegal or unenforceable provision shall be
deemed null and void; however, to the extent permissible by law, any provision
which could be deemed null and void shall first be construed, interpreted or
revised retroactively to permit this Plan to be construed so as to foster the
intent of this Plan.

                                       10

<PAGE>

SECTION 14 | AWARDS TO PARTICIPANTS OUTSIDE OF UNITED STATES

The Committee may modify the terms of any award under the Plan granted to a
participant who, at the time of grant or during the term of the award, is
resident or employed outside of the United States in any manner deemed by the
Committee to be necessary or appropriate in order to accommodate differences in
local law, regulation, tax policy or custom, or so that the value and other
benefits of the award to the participant, as affected by foreign tax laws and
other restrictions applicable as a result of the participant's residence or
employment abroad, will be comparable to the value of such an award to a
participant who is resident or employed in the United States. Moreover, the
Committee may approve such supplements to, or amendments, restatements or
alternative versions of, this Plan as it may consider necessary or appropriate
for such purposes without thereby affecting the terms of this Plan as in effect
for any other purpose; provided that no such supplements, amendments,
restatements or alternative versions shall include any provisions that are
inconsistent with the terms of this Plan, as then in effect, unless this Plan
could have been amended to eliminate such inconsistency without further approval
of the shareholders of the Company.

                                       11

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