Document:

<PAGE>

                                                                   EXHIBIT 10.10

                              AK STEEL CORPORATION

                      DIRECTORS' DEFERRED COMPENSATION PLAN

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

                         (effective as of July 1, 2002)

<PAGE>

                              AK STEEL CORPORATION

                      DIRECTORS' DEFERRED COMPENSATION PLAN

                       ARTICLE I: INTRODUCTION AND PURPOSE

AK Steel Holding Corporation and AK Steel Corporation ("Company") hereby adopt
the AK Steel Corporation Directors' Deferred Compensation Plan, effective as of
July 1, 2002. The purpose of the Plan is to aid the Company in attracting and
retaining as members of its Board of Directors individuals whose abilities,
experience and judgment can contribute to the continued growth of the Company.

The Plan is an unfunded deferred compensation arrangement maintained by the
Company for the purpose of providing supplemental retirement benefits for a
select group of individuals within the meaning of sections 201(2), 301(a)(3),
and 401(a)(1) of the Employee Retirement Income Security Act of 1974, as
amended.

                             ARTICLE II: DEFINITIONS

As used in the Plan, the following terms, when capitalized, shall have the
following meanings, except when otherwise indicated by the context:

2.1 "Account" means the account (including any sub-accounts) established under
this Plan for the benefit of a Participant.

2.2 "Administrator" means the Compensation Committee of the Board of Directors,
or such other committee or person designated by the Board of Directors.

2.3 "Beneficiary" means the person, entity or entities designated by a
Participant to receive the balance of the Participant's Account in the event of
the Participant's death. In the absence of an express designation under this
Plan, a Participant's Beneficiary shall be his estate.

2.4 "Board of Directors" means the Board of Directors of AK Steel Holding
Corporation and AK Steel Corporation.

2.5 "Change in Control" has the same meaning under this Plan as under the Trust
Agreement for the AK Steel Corporation Non-Qualified Supplemental Retirement
Plans.

2.6 "Chairman" means the Chairman of the Board of Directors.

2.7 "Code" means the Internal Revenue Code of 1986, as amended.

2.8 "Company" means AK Steel Holding Corporation and AK Steel Corporation, and
any successor to all or substantially all of the assets or business thereof.

                                       1

<PAGE>

2.9 "Director" means any member of the Board of Directors who is not an employee
of the Company or any of its subsidiaries.

2.10 "ERISA" means the Employee Retirement Income Security Act of 1974, as
amended.

2.11 "Election Form" means the compensation deferral election form as approved
and prescribed by the Administrator.

2.12 "Elective Deferral" means all or any portion of the compensation otherwise
payable to a Director for his service as a Director which he irrevocably elects
to defer pursuant to a written election made in accordance with the provisions
of Article VI.

2.13 "Fixed Income Fund" means the fund among the Investment Funds so designated
by the Administrator.

2.14 "Investment Funds" means such funds as are made available to Directors by
the Administrator from time to time for the investment of their Accounts in
accordance with Article VII of the Plan.

2.15 "Participant" means any Director who has an Account under the Plan or a
person who was such as of his Termination Date and who retains, or whose
Beneficiary retains, a benefit under the Plan which has not been distributed.

2.16 "Plan" means the AK Steel Corporation Directors' Deferred Compensation Plan
as set forth in this instrument, as it may be amended thereafter.

2.17 "Plan Year" means the calendar year.

2.18 "Termination Date" means the date a Director's term as member of the Board
of Directors terminates for any reason, including death.

2.19 "Trust" means the Trust Agreement for the AK Steel Corporation
Non-Qualified Supplemental Retirement Plans, as amended, and any successor or
replacement trust for such trust.

2.20 "Trustee" means the trustee under the Trust.

                       ARTICLE III: ADMINISTRATION OF PLAN

This Plan shall be administered by the Administrator or such delegate as the
Administrator may designate from time to time. The Administrator (or such
delegate) shall have full discretion to interpret the Plan's terms, and to
resolve claims which may arise under the Plan.

                                       2

<PAGE>

                         ARTICLE IV: SOURCE OF BENEFITS

4.1 General. The Company may pay benefits due under the terms of this Plan
directly from its assets or from assets held in the Trust. All assets held by
the Trust shall at all times be assets of the Company. The benefits payable
under this Plan shall be unfunded for all purposes of the Code and ERISA.

4.2 Assets of the Company. Nothing contained in this Plan shall give or be
deemed to give any Participant or any other person any interest in any property
of the Trust or of the Company or any right except to receive such payments as
are expressly provided hereunder.

4.3 Funding upon Change in Control. In the event of a Change in Control, the
Company shall fully fund all benefits then accrued under this Plan by delivering
sufficient assets to the Trustee in cash or in kind. Such funding obligation may
be secured by an irrevocable letter of credit issued to the Trustee by such bank
or other lending institution as approved by the Administrator.

                    ARTICLE V: ELIGIBILITY AND PARTICIPATION

5.1 Eligibility. Participation in this Plan shall be limited to Directors. An
individual shall be eligible to participate in the Plan upon his designation as
a Director.

5.2 Participation. Participation shall commence upon the completion and filing
with the Administrator of a properly completed Election Form. A Director who
becomes a Participant shall continue to be a Participant until such time as his
Account has been completely distributed to him or his Beneficiary.

                   ARTICLE VI: COMPENSATION DEFERRAL ELECTIONS

6.1 Initial Election. With respect to any Plan Year, a Director may elect to
defer a percentage or specific dollar amount of the compensation to be earned
for his services as a Director with respect to such Plan Year (or remainder
thereof if the individual becomes a Director during the Plan Year) by completing
an Election Form and delivering it to the Administrator within thirty (30) days
following his designation as a Director.

6.2 Annual Election. A Director who does not initially elect to defer
compensation in accordance with Section 6.1 when first eligible, and each other
Participant, may, by completing an Election Form and delivering it to the
Administrator on or before December 31st of any Plan Year, elect to defer a
percentage or dollar amount of the compensation to be earned for his services as
a Director with respect to the Plan Year that commences immediately after the
Administrator receives a timely filed Election Form.

6.3 Elections Irrevocable. Any election to defer compensation that is timely
filed as provided under this Article VI shall be irrevocable after the
commencement of the period to

                                       3

<PAGE>

which the election relates, except as expressly otherwise provided in this
Article VI or in Section 8.6.

6.4 Vesting. Except as provided in Sections 8.6 and 10.4, a Participant shall at
all times be fully vested in his Account.

                              ARTICLE VII: ACCOUNTS

7.1 Participants' Accounts. The Administrator shall establish an Account for
each Participant. Each such Account shall be credited not less frequently than
quarterly with the Participant's Elective Deferrals, together with any income,
gain or loss allocable to such Account in accordance with Section 7.2, and
reduced to reflect any amounts paid from such Account. The Administrator shall
establish such sub-accounts for each Participant as are necessary for the proper
administration of the Plan. The Administrator shall periodically provide each
Participant with a statement of his Account reflecting the contributions,
income, gains and losses, and distributions from such Account since the prior
statement.

7.2 Investment Elections. Each Participant may elect the manner in which his
Account is invested among the Investment Funds in accordance with procedures
established by the Administrator. Participants may change their investment
elections among the Investment Funds during the Plan Year in accordance with
such procedures. Each Participant's Account shall be credited with earnings or
losses as if the Account was actually invested in such Investment Funds as
elected by the Participant. If a Participant does not direct the investment of
his Account (or any portion thereof), such Participant shall be deemed to have
elected to direct the investment of his Account (or such portion) in the Fixed
Income Fund, or any successor to the Fixed Income Fund as the Administrator
shall determine.

7.3 Investments. Notwithstanding any provision in this Plan to the contrary, the
Investment Funds are to be used for measurement purposes only under this Plan. A
Participant's election of any Investment Funds under Section 7.2, the allocation
of his Account among such Investment Funds, and the calculation of additional
amounts to be credited or debited to a Participant's Account shall not be
considered or construed as an actual investment of his Account in any Investment
Funds. In the event that the Company or the Trustee actually invest funds in any
Investment Funds, Participants shall have no rights to or interest in any such
funds.

                                       4

<PAGE>

                        ARTICLE VIII: PAYMENT OF BENEFITS

8.1 Forms of Payment.

         (a) Lump Sum. A Participant's Account balance will be paid in a single
lump-sum payment unless an installment payment is elected in accordance with
Section 8.1(b). If no method of distribution is designated, any distribution
shall be made in a single lump-sum.

         (b) Installments. A Participant, upon completion of the full tenure for
which he was elected to serve on the Board of Directors, may elect to receive
distribution of his Account balance in at least two (2) but not more than five
(5) annual installments. Installments shall be in equal annual payments with the
amount of each payment to be adjusted from time to time as is necessary to
reflect earnings, gains and losses allocable to his remaining Account balance.
An election of installment payments must be made in writing and delivered to the
Administrator on or before December 31st of the Plan Year prior to the Plan Year
in which the first installment payment is to be made. Unless otherwise
determined by the Administrator, in its sole discretion, any election of
installment payments shall be void upon: (1) the Participant's death, in which
case such Participant's Account balance shall be paid in accordance with Section
8.3; or (2) the Participant's total and permanent disability, in which case such
Participant's Account balance shall be paid in accordance with Section 8.4.

8.2  Commencement of Benefits.

     (a) General. A Participant's Account shall be paid, or commence to be paid
     in the case of installments, to the Participant, or in the case of the
     Participant's death, to the Participant's Beneficiary, within thirty (30)
     days following the Participant's Termination Date.

     (b) Default. If a Participant's Account is not paid in accordance with
     Section 8.2(a) for any reason (other than the suspension of benefits by
     reason of insolvency of the Company in accordance with the Trust), the
     Participant (or the Participant's Beneficiary in the case of a distribution
     following the Participant's death) may direct the Trustee to make
     distribution to the Participant by delivering to the Trustee a written,
     sworn statement, certifying that the Participant has qualified for
     commencement of benefits under the terms of this Plan and stating the
     amount of benefits to be paid to the Participant. Any distribution under
     this Section 8.2(b) shall be paid in single lump-sum regardless of the form
     of distribution previously elected by the Participant.

8.3 Distribution upon Death. If a Participant dies prior to the complete
distribution of his Account, the balance of the Account then remaining shall be
paid within thirty (30) days following the Participant's death to the
Participant's designated Beneficiary in a single lump-sum payment.

8.4 Distribution upon Disability. If a Participant becomes totally and
permanently disabled in the judgment of the Administrator, the balance of the
Participant's Account shall commence to be paid to the Participant within thirty
(30) days following the Administrator's finding of total

                                       5

<PAGE>

and permanent disability. Any such finding by the Administrator shall be
contained in a writing setting forth the basis for such conclusion, signed by
the Administrator and dated to establish the date disability is confirmed for
the purposes of this Plan.

8.5 Unforeseen Financial Emergency. If a Participant suffers an unforeseen
financial emergency, as defined herein, the Administrator, in its sole
discretion, may pay to the Participant only that portion of his Account which
the Administrator determines to be necessary to satisfy the emergency need,
including any amounts necessary to pay any federal, state or local income taxes
reasonably anticipated to result from the distribution. A Participant requesting
an emergency payment shall apply for the payment in writing in a form approved
by the Administrator and shall provide such additional information as the
Administrator may require. For purposes of this paragraph, "unforeseen
emergency" means an immediate and heavy financial need resulting from any of the
following:

         (a) expenses which are not covered by insurance and which the
Participant or his spouse or dependent has incurred as a result of, or is
required to incur in order to receive, medical care of long-term custodial care
of a dependent of the Participant; or

         (b) the need to prevent eviction of a Participant from his principal
residence or foreclosure on the mortgage of the Participant's principal place of
residence; or

         (c) expenses which are not covered by insurance and which the
Participant or his spouse or dependents has incurred as a result of an accident
or natural catastrophe; or

         (d) any other circumstance that is determined by the Administrator in
its sole discretion to constitute an unforeseen emergency which is not covered
by insurance and which cannot reasonably be relieved by the liquidation of the
Participant's other assets.

8.6 Early Withdrawal on Demand. Notwithstanding any other provision of the Plan,
a Participant may, upon written request to the Administrator, elect to receive a
distribution of the Participant's entire Account under the Plan subject to the
penalties described below:

         (a) the lump-sum payment will be equal to 90% of the Participant's then
current Account;

         (b) the remaining balance of the Participant's Account shall be
forfeited; and

         (c) the Participant will not be eligible to make any Elective Deferrals
until the first day of the January following the one-year period measured from
the date of withdrawal, and then only if otherwise eligible to participate under
the terms of the Plan.

The amount payable under this Section 8.6 shall be paid within forty-five (45)
days following receipt by the Administrator of the Participant's written request
for withdrawal.

                                       6

<PAGE>

8.7 Withholding. All federal, state or local taxes that the Administrator
determines are required to be withheld from any payments made pursuant to this
Article VIII shall be withheld by the Company. Each Participant shall be solely
responsible for any and all taxes payable on any sums distributed to or on
behalf of any Participant under this Plan.

              ARTICLE IX: INTERPRETATION, AMENDMENT AND TERMINATION

9.1 Interpretation of the Plan. This document contains the terms of the Plan.
However, the Administrator shall have, and the Board of Directors expressly
reserves to itself and its designate, the broadest possible power to exercise
its discretion to interpret the terms of this Plan and to resolve any question
regarding any person's rights under the Plan. Any such interpretation shall be
final and binding upon a Participant, his spouse and his heirs and subject to
review only in accordance with Section 9.2.

9.2 Claims Procedure. Any Participant or other person questioning the rights of
any person under the Plan shall submit such question in writing to the
Administrator, or its designate, for resolution. No person shall have any claim
or cause of action for any benefit under this Plan until the Administrator, or
its designate, has responded to such written claim, which response shall not be
unreasonably delayed. It is the intent of the Company, and each Participant
agrees as a condition of participation, that any judicial review of any decision
hereunder shall be limited to a determination of whether the Administrator, or
its designate, acted arbitrarily or capriciously, and that any decision of the
Administrator or its designate shall be enforced unless the action taken is
found by a court of competent jurisdiction to have been arbitrary or capricious.

9.3 Amendment or Termination of Plan. The Board of Directors may, at any time,
with or without notice to any person, amend or terminate this Plan; provided,
however, that neither the amendment nor the termination of the Plan may reduce a
Participant's Account or adversely affect the rights of any Participant to the
benefits accrued by the Participant prior to the date of the action
accomplishing the amendment or termination.

                            ARTICLE X: MISCELLANEOUS

10.1 Unsecured General Creditor. The Plan shall at all times be entirely
unfunded and no provision shall at any time be made with respect to segregating
any assets of the Company for payment of any benefits hereunder. No Participant
or Beneficiary shall acquire any property interest in his Account or any other
assets of the Company, their rights being limited to receiving from the Company
deferred payments as set forth in this Plan and these rights are conditioned
upon continued compliance with the terms and conditions of this Plan. To the
extent that any Participant or Beneficiary acquires a right to receive benefits
under this Plan, such right shall be no greater than the right of any unsecured
general creditor of the Company.

10.2 Obligations to the Company. If a Participant becomes entitled to a
distribution of benefits under this Plan, and if at such time the Participant
has any outstanding debt, obligation or other liability representing an amount
owed to the Company, then the Company may offset

                                       7

<PAGE>

such amounts against the amount of benefits otherwise distributable under the
Plan. Such determination shall be made by the Administrator.

10.3 Assignment or Alienation. Except as required by law, no right of a
Participant or designated Beneficiary to receive payments under this Plan shall
be subject to transfer, anticipation, commutation, alienation, sale, assignment,
encumbrance, charge, pledge, or hypothecation or to execution, attachment, levy
or similar process or assignment by operation of law and any attempt, voluntary
or involuntary, to effect any such action shall be null and void and of no
effect.

10.4 Forfeiture upon Removal. For purposes of this Plan, a Director who is
removed from the Board with or without cause by the holders of a majority of
shares outstanding and entitled to vote for the election of directors shall
forfeit any earnings allocated to his Account under Article VII. In no event
shall any Elective Deferrals be subject to forfeiture.

10.5 Sale of Business. Neither the sale of all of the outstanding stock of the
Company, nor the sale of substantially all of the assets of the Company shall be
or be deemed to be a termination of service for the purpose of establishing a
Participant's right to commence to receive benefits under this Plan.

10.6 No Guaranty of Benefits. Nothing contained in the Plan shall constitute a
guaranty by any person that the assets of the Company will be sufficient to pay
any benefit hereunder.

10.7 No Enlargement of Rights. No Participant or Beneficiary shall have any
right to a benefit under the Plan except in accordance with the terms of the
Plan. Establishment of the Plan shall not be construed to give any Participant
the right to be retained in the service of the Company.

10.8 Construction. Article and section headings in this Plan are for convenience
of reference only and shall not be considered as part of the terms of the Plan.
Words in the masculine gender include the feminine, and the singular includes
the plural, and vice versa, unless qualified by the context.

                                       8

<PAGE>

10.9 Validity. In the event any provision of this Plan is found by a court of
competent jurisdiction to be invalid, void or unenforceable, such provision
shall be stricken and the remaining provisions shall continue in full force and
effect.

10.10 Binding on Successors, Purchasers, Transferees and Assignees. The Plan
shall be binding upon any successor or successors of the Company whether by
merger, consolidation, or otherwise. In the event of the sale or transfer of
substantially all of the assets of the Company to any successor, purchaser,
transferee or assignee, the Company agrees that as a condition of such sale or
transfer, the successor, purchaser, transferee or assignee shall adopt and
assume the Plan at the time of the sale, transfer or assignment including,
without limitation, all obligations which have accrued or may accrue in the
future, and shall be bound by all the terms and provisions of the Plan, and the
Company shall remain fully liable under the Plan.

10.11 Applicable Law. This Plan is subject to interpretation under federal law
and, to the extent applicable, the law of the State of Ohio.

                                            AK STEEL HOLDING CORPORATION
                                            AK STEEL CORPORATION

                                            By:
                                                   ----------------------

                                            Title:
                                                   ----------------------
Adopted: April 18, 2002

                                       9exv10w2

 

Exhibit 10.2

MEMORANDUM OF UNDERSTANDING

AS BETWEEN

Neoreach, Inc. (hereinafter referred to as Neoreach), based in 3204 Tower Oaks
Boulevard, Suite 350, Rockville, Maryland 20852, United States of America

And

RF Microelectronics Laboratory (hereinafter referred to as RFME Lab) through
Information and Communications University based in 58-4 Hwaam-dong, Yusong-gu,
Daejon 305-732, Republic of Korea

(hereinafter referred to collectively as the “Parties” and individually as
“Party”

RECITAL

The purpose of this Memorandum of Understanding (hereinafter called MOU) is to
recognize the intention for the collaboration between Neoreach, Inc. and RF
Microelectronics Laboratory at Information and Communications University based
upon the principles of mutual equality and reciprocity of benefits.

The Parties agree that before any specific cooperation on any R & D program,
the Parties are required to enter into a contract, terms of which are to be
discussed and agreed between the Parties.

OBJECTIVE

Neoreach and RFME will seek opportunities to cooperate in research,
particularly in RF_CMOS ASICs development for RF transceiver of 3G W-CDMA
standard. The ASICs will be fabricated in CMOS processes. The details of
specific research proposals will be determined by the mutual agreement of the
Parties. The form of cooperation may vary with the goal of each project.

The Parties agree that, in the event of research collaboration leading to
patent rights, copyrights and other intellectual property rights, a further
agreement must be entered into each case.

INTELLECTUAL PROPERTY RIGHT

Both Parties acknowledge that they do not acquire any right in or any
intellectual property rights (including, without limitation, copyright,
trademark, trade secret, know-how) of the other Party under this MOU. This MOU
shall not be construed to transfer any such intellectual property right of
either Party in any country.

NON-BINDING CLAUSE

This agreement does not bind any responsibility on any Party in implementation
of the OBJECTIVE.

TERMS OF RENEWAL, AMENDMENT, AND TERMINATION

This MOU shall remain in force for a period of five years from the date of the
last signature, with the understanding that it may be terminated by either
Party giving twelve months prior notice to the other Party in writing. The MOU
may be extended by mutual consent of the Parties.

This agreement may be amended by the exchange of letters between the Parties.
Such amendments, once approved by both Parties, will become part of this
agreement.

 

 

Signed on behalf of NEOREACH, INC.

/s/ Arne Dunhem

__________________________________

Mr. Arne Dunhem, CEO/President

Neoreach, Inc.

Date: July 31, 2002

Signed on behalf of RF MICROELECTRONICS LABORATORY

/s/ Sang-Gug Lee

__________________________________

Associate Professor Sang-Gug Lee, Director

RF Microelectronics Laboratory

Information and Communications University

Date: August 6, 2002

 

 

Signatures

In accordance with the requirements of the Exchange Act, the Company caused
this Quarterly Report to be signed on its behalf by the undersigned, thereunto
duly authorized.

	 	 	 
	 	 	
MobilePro Corp.
	 
	By	 	
/s/  Arne Dunhem                                    

Arne Dunhem,

President and Chief Executive Officer

(Principal executive and financial officer)
	 
	Date	 	
October 2, 2002

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00043-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00043-of-00352.parquet"}]]