Document:

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                                                                    EXHIBIT 10.3

                                                                 Prepared 081004

                       WEST POINTE BANK AND TRUST COMPANY
                             SPLIT DOLLAR AGREEMENT

      THIS AGREEMENT is adopted this 30th day of September, 2004, by and between
West Pointe Bank and Trust Company, a state-chartered commercial bank located in
Belleville, Illinois (the "Company"), and ANTHONY HOLDENER, JR. (the
"Executive"). This Agreement shall append the Split Dollar Endorsement entered
into on even date herewith or as subsequently amended, by and between the
aforementioned parties.

                                  INTRODUCTION

      To encourage the Executive to remain an employee of the Company, the
Company is willing to divide the death proceeds of a life insurance policy on
the Executive's life. The Company will pay life insurance premiums from its
general assets.

                                    AGREEMENT

      The Company and the Executive agree as follows:

                                    ARTICLE 1
                               GENERAL DEFINITIONS

The following terms shall have the meanings specified:

      1.1 "Change of Control" means :

            (a)   The consummation by either West Pointe Bancorp, Inc. or West
                  Pointe Bank and Trust Company of a merger, consolidation or
                  other reorganization if the percentage of the voting common
                  stock of the surviving or resulting entity held or received by
                  all persons who were owners of common stock of West Pointe
                  Bancorp, Inc. or West Pointe Bank and Trust Company, whichever
                  is applicable, immediately prior to such merger, consolidation
                  or reorganization is less than 50.1% of the total voting
                  common stock of the surviving or resulting entity outstanding
                  immediately after such merger, consolidation or reorganization
                  and after giving effect to any additional issuance of voting
                  common stock contemplated by the plan for such merger,
                  consolidation or reorganization;

            (b)   At any time during a period of two consecutive years,
                  individuals who at the beginning of such period constituted
                  the Board of Directors of either West Pointe Bancorp, Inc. or
                  West Pointe Bank and Trust Company shall cease for any reason
                  to constitute at least a majority thereof, unless the election
                  or the nomination for election by West Pointe Bancorp, Inc.'s
                  or West Pointe Bank and Trust Company's shareholders,
                  whichever is applicable, of each new director during such two
                  year period was approved by a vote of at least two-thirds of
                  the director's of such entity

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                  then still in office who were directors at the beginning of
                  such two year period;

            (c)   The sale, lease, exchange or other transfer of all or
                  substantially all of the assets (in one transaction or in a
                  series of related transactions) of either West Pointe Bancorp,
                  Inc. or West Pointe Bank and Trust Company to another
                  corporation or entity that is not owned, directly or
                  indirectly, by either West Pointe Bancorp, Inc. or West Pointe
                  Bank and Trust Company. " Substantially all" shall mean a
                  sale, lease, exchange or other transfer involving seventy
                  percent (70%) or more of the fair market value of the assets
                  of such entity; or

            (d)   The liquidation of dissolution of either West Pointe Bancorp,
                  Inc. or West Pointe Bank and Trust Company.

      1.2 "Insured" means the Executive.

      1.3 "Insurer" means the insurance company issuing the Policy on the life
of the Insured.

      1.4 "Net Death Proceeds" means the total death proceeds of the Policy
minus the cash surrender value.

      1.5 "Normal Retirement Age" means the Executive's 65th birthday.

      1.6 "Policy" means the insurance policy or policies adopted by the Company
for purposes of insuring the Executive's life under this Agreement.

      1.7 "Policy Expenses" means any cash payment associated with maintaining
the Policy in full force and effect.

      1.8 "Termination of Employment" means the Executive ceasing to be employed
by the Company for any reason whatsoever, other than by reason of an approved
leave of absence.

                                    ARTICLE 2
                           POLICY OWNERSHIP/INTERESTS

      2.1 Company Ownership. The Company is the sole owner of the Policy and
shall have the right to exercise all incidents of ownership. The Company shall
be the beneficiary of the remaining death proceeds of the Policy after the
Interest of the Executive or the Executive's transferee has been paid according
to Section 2.2 below.

      2.2 Executive's Interest. The Executive shall have the right to designate
the beneficiary of $150,000 of death proceeds from the Policy, provided such
amount does not exceed the Net Death Proceeds. The Executive shall also have the
right to elect and change settlement options for the Executive's Interest that
may be permitted. However, the Executive, the Executive's transferee or the
Executive's beneficiary shall have no rights or interests in the Policy with
respect to that portion of the death proceeds designated in this section 2.2
upon the Executive's Termination of Employment prior to Normal Retirement Age.

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      2.3 Option to Purchase. The Company shall not sell, surrender or transfer
ownership of the Policy while this Agreement is in effect without first giving
the Executive or the Executive's transferee the option to purchase the Policy by
one of the methods specified below for a period of sixty (60) days from written
notice of such intention. This provision shall not impair the right of the
Company to terminate this Agreement.

            2.3.1 Full Policy Purchase. If the Company elects to terminate the
      Plan the Executive or his/her transferee shall have the right to purchase
      the Policy from the Company. The purchase price shall be an amount equal
      to the cash surrender value of the Policy. Upon receipt of such purchase
      price, the Company shall assign ownership of the Policy to the Executive
      or his/her transferee and relinquish all existing rights to the Policy.

            2.3.2 Net Death Proceeds Purchase. If the Company elects to
      terminate the Plan the Executive or his/her transferee shall have the
      right to purchase the Executive's Interest in the Policy as identified in
      Section 2.2 above. The Company shall withdraw the Policy's cash surrender
      value and assign ownership of the Policy to the Executive or his/her
      transferee. The Executive or his/her transferee shall thereafter assume
      responsibility for any fees and/or cost of insurance charges (the "Policy
      Expenses") as necessary to sustain the Policy. If the Executive or his/her
      transferee incurs Policy Expenses, the Company shall annually reimburse
      the Executive or his/her transferee an amount equal to the annual Policy
      Expenses divided by one minus the Executive's combined marginal income tax
      rate for the calendar year immediately preceding such payment. The
      Company's reimbursement payment shall be made within 30 days following
      receipt by the Company of evidence of the payment of the Policy Expenses.
      The Company's obligation to make reimbursement payments will automatically
      terminate upon the Executive's Termination of Employment prior to Normal
      Retirement Age. If the Executive's Termination of Employment occurs at or
      after Normal Retirement Age, reimbursement payments shall continue until
      the Executive's death.

      2.4 Comparable Coverage. Nothing herein negates the Company's right to
amend or terminate this Plan under Article 7. The Company is not obligated to
provide any additional resources to maintain the Policy in full force and
effect. In addition, the Company may replace each Policy with a comparable
insurance policy to cover the benefit provided under this Plan and the Company
and the Executive shall execute a new Split-Dollar Policy Endorsement for each
new Policy. The cash surrender value and any additional death proceeds exclusive
of those designated in Section 2.2 above for each new Policy or any comparable
policy shall be subject to the claims of the Company's creditors. In the event
that the Company decides to maintain the Policy after the Executive's
Termination of Participation in the Plan, the Company shall be the direct
beneficiary of the entire death proceeds of the Policy.

      2.5 Change of Control. Upon Termination of Employment after a Change of
Control, the Company shall maintain the Policy in full force and effect and in
no event shall the Company amend, terminate or otherwise abrogate the
Executive's interest in the Policy. However, the Company may replace the Policy
with a comparable insurance policy to cover the benefit provided under this
Agreement. The cash surrender value and any additional death proceeds exclusive
of those designated in Section 2.2 above for the Policy or any comparable policy
shall be subject to the claims of the Company's creditors.

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                                    ARTICLE 3
                                    PREMIUMS

      3.1 Premium Payment. The Company shall pay any premiums due on the Policy,
except as provided in Section 2.3.2.

      3.2 Economic Benefit. The Company shall impute income to the Executive in
an amount equal to the current term rate for the Executive's age multiplied by
the aggregate death benefit payable to the Executive's beneficiary. The "current
term rate" is the minimum amount required to be imputed under IRS Notice 2002-8,
or any subsequent applicable authority.

                                    ARTICLE 4
                                   ASSIGNMENT

      The Executive may assign without consideration all of the Executive's
interests in the Policy and in this Agreement to any person, entity or trust. In
the event the Executive transfers all of the Executive's interest in the Policy,
then all of the Executive's interest in the Policy and in the Agreement shall be
vested in the Executive's transferee, who shall be substituted as a party
hereunder and the Executive shall have no further interest in the Policy or in
this Agreement.

                                    ARTICLE 5
                                     INSURER

      The Insurer shall be bound only by the terms of the Policy. Any payments
the Insurer makes or actions it takes in accordance with the Policy shall fully
discharge it from all claims, suits and demands of all entities or persons. The
Insurer shall not be bound by or be deemed to have notice of the provisions of
this Agreement.

                                    ARTICLE 6
                          CLAIMS AND REVIEW PROCEDURES

      6.1 Claims Procedure. Any person or entity who has not received benefits
under the Plan that he or she believes should be paid (the "claimant") shall
make a claim for such benefits as follows:

            6.1.1 Initiation - Written Claim. The claimant initiates a claim by
      submitting to the Company a written claim for the benefits.

            6.1.2 Timing of Company Response. The Company shall respond to such
      claimant within 90 days after receiving the claim. If the Company
      determines that special circumstances require additional time for
      processing the claim, the Company can extend the response period by an
      additional 90 days by notifying the claimant in writing, prior to the end
      of the initial 90-day period, that an additional period is required. The
      notice of extension must

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      set forth the special circumstances and the date by which the Company
      expects to render its decision.

            6.1.3 Notice of Decision. If the Company denies part or all of the
      claim, the Company shall notify the claimant in writing of such denial.
      The Company shall write the notification in a manner calculated to be
      understood by the claimant. The notification shall set forth:

                  (a) The specific reasons for the denial,

                  (b) A reference to the specific provisions of the Plan on
            which the denial is based,

                  (c) A description of any additional information or material
            necessary for the claimant to perfect the claim and an explanation
            of why it is needed,

                  (d) An explanation of the Plan's review procedures and the
            time limits applicable to such procedures, and

                  (e) A statement of the claimant's right to bring a civil
            action under ERISA Section 502(a) following an adverse benefit
            determination on review.

      6.2 Review Procedure. If the Company denies part or all of the claim, the
claimant shall have the opportunity for a full and fair review by the Company of
the denial, as follows:

            6.2.1 Initiation - Written Request. To initiate the review, the
      claimant, within 60 days after receiving the Company's notice of denial,
      must file with the Company a written request for review.

            6.2.2 Additional Submissions - Information Access. The claimant
      shall then have the opportunity to submit written comments, documents,
      records and other information relating to the claim. The Company shall
      also provide the claimant, upon request and free of charge, reasonable
      access to, and copies of, all documents, records and other information
      relevant (as defined in applicable ERISA regulations) to the claimant's
      claim for benefits.

            6.2.3 Considerations on Review. In considering the review, the
      Company shall take into account all materials and information the claimant
      submits relating to the claim, without regard to whether such information
      was submitted or considered in the initial benefit determination.

            6.2.4 Timing of Company Response. The Company shall respond in
      writing to such claimant within 60 days after receiving the request for
      review. If the Company determines that special circumstances require
      additional time for processing the claim, the Company can extend the
      response period by an additional 60 days by notifying the claimant in
      writing, prior to the end of the initial 60-day period, that an additional
      period is required. The notice of extension must set forth the special
      circumstances and the date by which the Company expects to render its
      decision.

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            6.2.5 Notice of Decision. The Company shall notify the claimant in
      writing of its decision on review. The Company shall write the
      notification in a manner calculated to be understood by the claimant. The
      notification shall set forth:

                  (a) The specific reasons for the denial,

                  (b) A reference to the specific provisions of the Plan on
            which the denial is based,

                  (c) A statement that the claimant is entitled to receive, upon
            request and free of charge, reasonable access to, and copies of, all
            documents, records and other information relevant (as defined in
            applicable ERISA regulations) to the claimant's claim for benefits,
            and

                  (d) A statement of the claimant's right to bring a civil
            action under ERISA Section 502(a).

                                    ARTICLE 7
                           AMENDMENTS AND TERMINATION

      This Agreement may be amended or terminated by the Company at any time
prior to a Change of Control. However, subsequent to a Change of Control, the
Agreement may be amended or terminated only by a written agreement signed by the
Company and the Executive. This Agreement will automatically terminate upon the
Executive's Termination of Employment prior to Normal Retirement Age.

                                    ARTICLE 8
                                  MISCELLANEOUS

      8.1 Binding Effect. This Agreement shall bind the Executive and the
Company and their beneficiaries, survivors, executors, administrators and
transferees, and any Policy beneficiary.

      8.2 No Guarantee of Employment. This Agreement is not an employment policy
or contract. It does not give the Executive the right to remain an employee of
the Company, nor does it interfere with the Company's right to discharge the
Executive. It also does not require the Executive to remain an employee nor
interfere with the Executive's right to terminate employment at any time.

      8.3 Applicable Law. The Agreement and all rights hereunder shall be
governed by and construed according to the laws of the State of Illinois, except
to the extent preempted by the laws of the United States of America.

      8.4 Reorganization. The Company shall not merge or consolidate into or
with another company, or reorganize, or sell substantially all of its assets to
another company, firm or person unless such succeeding or continuing company,
firm or person agrees to assume and discharge the obligations of the Company.

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      8.5 Notice. Any notice, consent or demand required or permitted to be
given under the provisions of this Split Dollar Agreement by one party to
another shall be in writing, shall be signed by the party giving or making the
same, and may be given either by delivering the same to such other party
personally, or by mailing the same, by United States certified mail, postage
prepaid, to such party, addressed to his or her last known address as shown on
the records of the Company. The date of such mailing shall be deemed the date of
such mailed notice, consent or demand.

      8.6 Entire Agreement. This Agreement constitutes the entire agreement
between the Company and the Executive as to the subject matter hereof. No rights
are granted to the Executive by virtue of this Agreement other than those
specifically set forth herein.

      8.7 Administration. The Company shall have powers which are necessary to
administer this Agreement, including but not limited to:

            (a) Interpreting the provisions of this Agreement;

            (b) Establishing and revising the method of accounting for this
      Agreement;

            (c) Maintaining a record of benefit payments; and

            (d) Establishing rules and prescribing any forms necessary or
      desirable to administer this Agreement.

      8.8 Named Fiduciary. The Company shall be the named fiduciary and plan
administrator under the Agreement. The named fiduciary may delegate to others
certain aspects of the management and operation responsibilities of the plan
including the employment of advisors and the delegation of ministerial duties to
qualified individuals.

      IN WITNESS WHEREOF, the parties have executed this Agreement the day and
year first above written.

EXECUTIVE:                           COMPANY:

                                     WEST POINTE BANK AND TRUST COMPANY

/s/ Anthony Holdener, Jr.            BY /s/ Terry W. Schaefer
-------------------------------        ------------------------------
ANTHONY HOLDENER, JR.

                                     TITLE President and Chief Executive Officer

<PAGE>

                         SPLIT DOLLAR POLICY ENDORSEMENT
                       WEST POINTE BANK AND TRUST COMPANY
                             SPLIT DOLLAR AGREEMENT

Insured: Anthony Holdener, Jr.
Insurer: New York Life Insurance
Policy No. ___________________

      Pursuant to the terms of the West Pointe Bank and Trust Company SPLIT
DOLLAR AGREEMENT dated September 30, 2004, the undersigned Owner requests that
the above-referenced policy issued by the Insurer provide for the following
beneficiary designation and limited contract ownership rights to the Insured:

      1. Upon the death of the Insured, proceeds shall be paid in one sum to the
Owner, its successors or assigns, to the extent of its interest in the policy.
It is hereby provided that the Insurer may rely solely upon a statement from the
Owner as to the amount of proceeds it is entitled to receive under this
paragraph.

      2. Any proceeds at the death of the Insured in excess of the amount paid
under the provisions of the preceding paragraph shall be paid in one sum to:

_______________________________________________________________________________
            PRIMARY BENEFICIARY, RELATIONSHIP/SOCIAL SECURITY NUMBER

_______________________________________________________________________________
           CONTINGENT BENEFICIARY, RELATIONSHIP/SOCIAL SECURITY NUMBER

The exclusive right to change the beneficiary for the proceeds payable under
this paragraph, to elect any optional method of settlement for the proceeds paid
under this paragraph which are available under the terms of the policy and to
assign all rights and interests granted under this paragraph are hereby granted
to the Insured. The sole signature of the Insured shall be sufficient to
exercise said rights. The Owner retains all contract rights not granted to the
Insured under this paragraph.

      3. It is agreed by the undersigned that this designation and limited
assignment of rights shall be subject in all respects to the contractual terms
of the policy.

      4. Any payment directed by the Owner under this endorsement shall be a
full discharge of the Insurer, and such discharge shall be binding on all
parties claiming any interest under the policy.

The undersigned for the Owner is signing in a representative capacity and
warrants that he or she has the authority to bind the entity on whose behalf
this document is being executed.

Signed at ____________, Illinois, this _____ day of _______________, 2004.

INSURED:                             OWNER:

                                     WEST POINTE BANK AND TRUST COMPANY

________________________________     BY_______________________________________
ANTHONY HOLDENER, JR.
                                     TITLE____________________________________<PAGE>

                             OXFORD INDUSTRIES, INC.
                         LONG-TERM STOCK INCENTIVE PLAN

      1. PURPOSE. The purpose of the Oxford Industries, Inc. Long-Term Stock
Incentive Plan (the "Plan") is to attract and retain employees and directors for
Oxford Industries, Inc. and its subsidiaries and to provide such persons with
incentives and rewards for superior performance.

      2. DEFINITIONS. The following terms shall be defined as set forth below:

      (a) "AWARD" means any Option, Stock Appreciation Right, Restricted Share
or Restricted Share Unit.

      (b) "BOARD" means the Board of Directors of the Company.

      (c) "CODE" means the Internal Revenue Code of 1986, as amended from time
to time.

      (d) "COMMITTEE" means the committee described in Section 4 of this Plan.

      (e) "COMPANY" means Oxford Industries, Inc., a Georgia corporation, or any
successor corporation.

      (f) "EMPLOYEE" means any person, including an officer, employed by the
Company or a Subsidiary.

      (g) "FAIR MARKET VALUE" means the fair market value of the Shares as
determined by the Committee from time to time. Unless otherwise determined by
the Committee, the fair market value shall be the closing price for the Shares
reported on a consolidated basis on the New York Stock Exchange on the relevant
date or, if there were no sales on such date, the closing price on the nearest
preceding date on which sales occurred.

      (h) "GRANT DATE" means the date specified by the Committee on which a
grant of an Award shall become effective, which shall not be earlier than the
date on which the Committee takes action with respect thereto.

      (i) "OPTION" means any option to purchase Shares granted under Section 5
of this Plan.

      (j) "OPTIONEE" means the person so designated in an agreement evidencing
an outstanding Option.

      (k) "PARTICIPANT" means an Employee or nonemployee Director who is
selected by the Committee to receive benefits under this Plan, provided that
nonemployee Directors shall not be eligible to receive grants of Incentive Stock
Options.

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      (l) "PERFORMANCE OBJECTIVES" means the performance objectives that may be
established pursuant to this Plan for Participants who have received grants of
Restricted Shares or Restricted Share Units. Performance Objectives may include
the achievement of a specified target, or target growth in, one or more of the
following: (i) earnings before interest expense, taxes, depreciation and
amortization ("EBITDA"); (ii) earnings before interest expense and taxes
("EBIT"); (iii) net earnings; (iv) net income; (v) operating income; (vi)
earnings per share; (vii) book value per share; (viii) return on shareholders'
equity; (ix) capital expenditures; (x) expenses and expense ratio management;
(xi) return on investment; (xii) improvements in capital structure; (xiii)
profitability of an identifiable business unit or product; (xiv) maintenance or
improvement of profit margins; (xv) stock price; (xvi) market share; (xvii)
revenues or sales; (xviii) costs; (xix) cash flow; (xx) working capital; (xxi)
return on (net) assets; (xxii) economic value added; (xxiii) gross or net profit
before or after taxes or (xxiv) objectively determinable goals with respect to
service or product delivery, service or product quality, inventory management,
customer satisfaction, meeting budgets and/or retention of employees.
Performance objectives may relate to the Company and/or one or more of its
subsidiaries, one or more of its divisions or units or any combination of the
foregoing, on a consolidated or nonconsolidated basis, and may be applied on an
absolute basis or be relative to one or more peer group companies or indices, or
any combination thereof, all as the Committee determines. For Awards intended to
qualify as "performance-based compensation" under Section 162(m) of the Code,
these factors will not be altered or replaced by any other criteria without
ratification by the shareholders of the Company if failure to obtain such
approval would result in jeopardizing the tax deductibility of Performance
Awards to Participants.

      (m) "PERFORMANCE PERIOD" means a period of time established under Sections
7 and 8 of this Plan within which the Performance Objectives relating to a
Restricted Share or Restricted Share Unit are to be achieved.

      (n) "RESTRICTED SHARE" means a Share granted under Section 7 of this Plan.

      (o) "RESTRICTED SHARE UNIT" means a bookkeeping entry that records the
equivalent of one Restricted Share awarded pursuant to Section 8 of this Plan.

      (p) "SHARES" means shares of the Common Stock of the Company, $1.00 par
value, or any security into which Shares may be converted by reason of any
transaction or event of the type referred to in Section 10 of this Plan.

      (q) "STOCK APPRECIATION RIGHT" means a right granted under Section 6 of
this Plan.

      (r) "SUBSIDIARY" means a corporation or other entity (i) more than 50
percent of whose outstanding shares or securities (representing the right to
vote for the election of directors or other managing authority) are, or (ii)
which does not have outstanding shares or securities (as may be the case in a
partnership, joint venture or unincorporated association), but more than 50
percent of whose ownership interest (representing the right generally to make
decisions for such other entity) is, now or hereafter owned or controlled
directly or indirectly by the Company, provided that for purposes of determining
whether any person may be a Participant for purposes of any grant of Incentive
Stock Options, "Subsidiary" means any corporation in which the Company owns or
controls directly or indirectly more than 50 percent of the total combined

                                       2

<PAGE>

voting power represented by all classes of stock issued by such corporation at
the time of such grant.

      3. SHARES AVAILABLE UNDER THE PLAN.

      (a) Subject to adjustment as provided in Section 10 of this Plan, the
number of Shares that may be (i) issued or transferred upon the exercise of
Options or Stock Appreciation Rights, (ii) awarded as Restricted Shares and
released from substantial risk of forfeiture, or (iii) issued or transferred in
payment of Restricted Share Units, on or after the effective date specified in
Section 16, shall not in the aggregate exceed 1,000,000 Shares. In no event,
however, shall the number of Shares issued upon the exercise of Incentive Stock
Options exceed 200,000 Shares. Further, in no event shall the number of
Restricted Shares released from substantial risk of forfeiture and the number of
shares issued or transferred in payment of Restricted Share Units exceed an
aggregate of 200,000 Shares, subject to adjustment as provided in Section 10.
Such Shares may be Shares of original issuance, Shares held in Treasury, or
Shares that have been reacquired by the Company. Shares that are currently
available for grant or that become available for grant under the Company's
existing stock option and restricted stock plans will be added to the aggregate
number of Shares authorized under the Plan, and all subsequent grants shall be
made pursuant to the Plan.

      (b) Upon payment of the Option Price upon exercise of a Nonqualified Stock
Option by the transfer to the Company of Shares or upon satisfaction of tax
withholding obligations under the Plan by the transfer or relinquishment of
Shares, there shall be deemed to have been issued or transferred only the number
of Shares actually issued or transferred by the Company, less the number of
Shares so transferred or relinquished. Upon the payment in cash of a benefit
provided by any Award under the Plan, any Shares that were subject to such Award
shall again be available for issuance or transfer under the Plan.

      (c) No Participant may receive Awards representing more than 300,000
Shares in any one calendar year.

      4. ADMINISTRATION OF THE PLAN. This Plan shall be administered by one or
more committees appointed by the Board. The interpretation and construction by
the Committee of any provision of this Plan or of any agreement or document
evidencing the grant of any Award and any determination by the Committee
pursuant to any provision of this Plan or any such agreement, notification or
document, shall be final and conclusive. No member of the Committee shall be
liable to any person for any such action taken or determination made in good
faith.

      5. OPTIONS. The Committee may from time to time authorize grants to
Participants of options to purchase Shares upon such terms and conditions as the
Committee may determine in accordance with the following provisions:

      (a) Each grant shall specify the number of Shares to which it pertains.

      (b) Each grant shall specify an Option Price per Share, which shall be
equal to or greater than the Fair Market Value on the Grant Date.

                                       3

<PAGE>

      (c) Each grant shall specify the form of consideration to be paid in
satisfaction of the Option Price and the manner of payment of such
consideration, which may include (i) cash in the form of currency or check or
other cash equivalent acceptable to the Company, (ii) nonforfeitable,
unrestricted Shares owned by the Optionee which have a value at the time of
exercise that is equal to the Option Price, (iii) any other legal consideration
that the Committee may deem appropriate on such basis as the Committee may
determine in accordance with this Plan, or (iv) any combination of the
foregoing.

      (d) On or after the Grant Date of any Option, the Committee may provide
for the automatic grant to the Optionee of a reload Option in the event the
Optionee surrenders Shares in satisfaction of the Option Price upon the exercise
of an Option as authorized under Section 5(c) above. Each reload Option shall
pertain to a number of Shares equal to the number of Shares utilized by the
Optionee to exercise the original Option. Each reload Option shall have an
exercise price equal to Fair Market Value on the date it is granted and shall
expire on the stated exercise date of the original Option.

      (e) Each Option grant may specify a period of continuous employment of the
Optionee by the Company or any Subsidiary (or, in the case of a nonemployee
Director, service on the Board) that is necessary before the Options or
installments thereof shall become exercisable, and any grant may provide for the
earlier exercise of such rights in the event of a change in control of the
Company or other similar transaction or event.

      (f) Options granted under this Plan may be Incentive Stock Options,
Nonqualified Stock Options or a combination of the foregoing, provided that only
Nonqualified Stock Options may be granted to nonemployee Directors. Each grant
shall specify whether (or the extent to which) the Option is an Incentive Stock
Option or a Nonqualified Stock Option. Notwithstanding any such designation, to
the extent that the aggregate Fair Market Value of the Shares with respect to
which Options designated as Incentive Stock Options are exercisable for the
first time by an Optionee during any calendar year (under all plans of the
Company) exceeds $100,000, such Options shall be treated as Nonqualified Stock
Options. No Option granted under this Plan may be exercised more than ten years
from the Grant Date.

      (g) Each grant shall be evidenced by an agreement delivered to and
accepted by the Optionee and containing such terms and provisions as the
Committee may determine consistent with this Plan.

      6. STOCK APPRECIATION RIGHTS. The Committee may also authorize grants to
Participants of Stock Appreciation Rights. A Stock Appreciation Right is the
right of the Participant to receive from the Company an amount, which shall be
determined by the Committee and shall be expressed as a percentage (not
exceeding 100 percent) of the difference between the Fair Market Value of the
Shares on the Grant Date and the Fair Market Value of the Shares on the date of
exercise. Any grant of Stock Appreciation Rights under this Plan shall be upon
such terms and conditions as the Committee may determine in accordance with the
following provisions:

                                       4

<PAGE>

      (a) Any grant may specify that the amount payable upon the exercise of a
Stock Appreciation Right may be paid by the Company in cash, Shares or any
combination thereof and may (i) either grant to the Participant or reserve to
the Committee the right to elect among those alternatives or (ii) preclude the
right of the Participant to receive and the Company to issue Shares or other
equity securities in lieu of cash.

      (b) Any grant may specify that the amount payable upon the exercise of a
Stock Appreciation Right shall not exceed a maximum specified by the Committee
on the Grant Date.

      (c) Each grant shall be evidenced by an agreement delivered to and
accepted by the Optionee, which shall describe the subject Stock Appreciation
Rights, state that the Stock Appreciation Rights are subject to all of the terms
and conditions of this Plan and contain such other terms and provisions as the
Committee may determine consistent with this Plan.

      (d) Each grant shall specify in respect of each Stock Appreciation Right
the Fair Market Value on the Grant Date.

      (e) Successive grants may be made to the same Participant regardless of
whether any Stock Appreciation Rights previously granted to such Participant
remain unexercised.

      (f) Each grant shall specify the period or periods of continuous
employment of the Participant by the Company or any Subsidiary that are
necessary before the Stock Appreciation Rights or installments thereof shall
become exercisable, as well as the permissible dates or periods on or during
which Stock Appreciation Rights shall be exercisable. Any grant may provide for
the earlier exercise of such rights in the event of a change in control of the
Company or other similar transaction or event.

      7. RESTRICTED SHARES. The Committee may also authorize grants to
Participants of one or more Restricted Shares upon such terms and conditions as
the Committee may determine in accordance with the following provisions:

      (a) Each grant shall constitute an immediate transfer of the ownership of
Shares to the Participant in consideration of the performance of services.

      (b) Each grant may be made without additional consideration from the
Participant or in consideration of a payment by the Participant that is less
than the Fair Market Value on the Grant Date.

      (c) Each grant may provide that the Restricted Shares covered thereby
shall be subject to a substantial risk of forfeiture within the meaning of
Section 83 of the Code for a period to be determined by the Committee on the
Grant Date, and any grant or sale may provide for the earlier termination of
such risk of forfeiture in the event of a change in control of the Company or
other similar transaction or event.

      (d) Unless otherwise determined by the Committee, an award of Restricted
Shares shall entitle the Participant to dividend, voting and other ownership
rights, during the period for which such substantial risk of forfeiture is to
continue.

                                       5

<PAGE>

      (e) Each grant shall provide that, during the period for which such
substantial risk of forfeiture is to continue, the transferability of the
Restricted Shares shall be prohibited or restricted in the manner and to the
extent prescribed by the Committee on the Grant Date. Such restrictions may
include, without limitation, rights of repurchase or first refusal in the
Company or provisions subjecting the Restricted Shares to a continuing
substantial risk of forfeiture in the hands of any transferee.

      (f) Any grant or the vesting thereof may be conditioned upon or further
conditioned upon the attainment of Performance Objectives during a Performance
Period as established by the Committee.

      (g) Any grant may require that any or all dividends or other distributions
paid on the Restricted Shares during the period of such restrictions be
automatically sequestered and reinvested on an immediate or deferred basis in
additional Shares, which may be subject to the same restrictions as the
underlying Award or such other restrictions as the Committee may determine.

      (h) Each grant shall be evidenced by an agreement delivered to and
accepted by the Participant and containing such terms and provisions as the
Committee may determine consistent with this Plan. Unless otherwise directed by
the Committee, all certificates representing Restricted Shares, together with a
stock power that shall be endorsed in blank by the Participant with respect to
such Shares, shall be held in custody by the Company until all restrictions
thereon lapse.

      8. RESTRICTED SHARE UNITS. The Committee may also authorize grants of
Restricted Share Units, which shall become payable to the Participant upon the
achievement of specified Performance Objectives, upon such terms and conditions
as the Committee may determine in accordance with the following provisions:

      (a) Each grant shall specify the number of Restricted Share Units to which
it pertains, which may be subject to adjustment to reflect changes in
compensation or other factors.

      (b) The Performance Period with respect to each Restricted Share Unit
shall commence on the Grant Date and may be subject to earlier termination in
the event of a change in control of the Company or other similar transaction or
event.

      (c) Each grant shall specify the Performance Objectives that are to be
achieved by the Participant.

      (d) Each grant may specify in respect of the specified Performance
Objectives a minimum acceptable level of achievement below which no payment will
be made and may set forth a formula for determining the amount of any payment to
be made if performance is at or above such minimum acceptable level but falls
short of the maximum achievement of the specified Performance Objectives.

                                       6

<PAGE>

      (e) Each grant shall specify the time and manner of payment of Restricted
Share Units that shall have been earned, and any grant may specify that any such
amount may be paid by the Company in cash, Shares or any combination thereof and
may either grant to the Participant or reserve to the Committee the right to
elect among those alternatives.

      (f) Any grant of Restricted Share Units may specify that the amount
payable, or the number of Shares issued, with respect thereto may not exceed
maximums specified by the Committee on the Grant Date.

      (g) Any grant of Restricted Share Units may provide for the payment to the
Participant of dividend equivalents thereon in cash or additional Shares on a
current, deferred or contingent basis.

      (h) If provided in the terms of the grant, the Committee may adjust
Performance Objectives and the related minimum acceptable level of achievement
if, in the sole judgment of the Committee, events or transactions have occurred
after the Grant Date that are unrelated to the performance of the Participant
and result in distortion of the Performance Objectives or the related minimum
acceptable level of achievement.

      (i) Each grant shall be evidenced by an agreement delivered to and
accepted by the Participant, which shall state that the Restricted Share Units
are subject to all of the terms and conditions of this Plan and such other terms
and provisions as the Committee may determine consistent with this Plan.

      9. TRANSFERABILITY.

      (a) Except as provided in Section 9(b), no Award granted under this Plan
shall be transferable by a Participant other than by will or the laws of descent
and distribution, and Options and Stock Appreciation Rights shall be exercisable
during a Participant's lifetime only by the Participant or, in the event of the
Participant's legal incapacity, by his guardian or legal representative acting
in a fiduciary capacity on behalf of the Participant under state law. Any
attempt to transfer an Award in violation of this Plan shall render such Award
null and void.

      (b) The Committee may expressly provide in an Award agreement (or an
amendment to an Award agreement) that a Participant may transfer such Award
(other than an Incentive Stock Option), in whole or in part, to a spouse or
lineal descendant (a Family Member), a trust for the exclusive benefit of Family
Members, a partnership or other entity in which all the beneficial owners are
Family Members, or any other entity affiliated with the Participant that may be
approved by the Committee. Subsequent transfers of Awards shall be prohibited
except in accordance with this Section 9(b). All terms and conditions of the
Award, including provisions relating to the termination of the Participant's
employment or service with the Company or a Subsidiary, shall continue to apply
following a transfer made in accordance with this Section 9(b).

      (c) Any Award made under this Plan may provide that all or any part of the
Shares that are (i) to be issued or transferred by the Company upon the exercise
of Options or Stock Appreciation Rights or upon payment under any grant of
Restricted Share Units, or (ii) no longer

                                       7

<PAGE>

subject to the substantial risk of forfeiture and restrictions on transfer
referred to in Section 7 of this Plan, shall be subject to further restrictions
upon transfer.

      10. ADJUSTMENTS. The Committee may make or provide for such adjustments in
the (a) number of Shares covered by outstanding Options, Stock Appreciation
Rights, Restricted Shares and Restricted Share Units granted hereunder, (b)
prices per share applicable to such Options and Stock Appreciation Rights, and
(c) kind of Shares covered thereby, as the Committee in its sole discretion may
in good faith determine to be equitably required in order to prevent dilution or
enlargement of the rights of Participants that otherwise would result from (x)
any stock dividend, stock split, combination or exchange of Shares,
recapitalization or other change in the capital structure of the Company, (y)
any merger, consolidation, spin-off, spin-out, split-off, split-up,
reorganization, partial or complete liquidation or other distribution of assets
(other than a normal cash dividend), issuance of rights or warrants to purchase
securities or (z) any other corporate transaction or event having an effect
similar to any of the foregoing. Moreover, in the event of any such transaction
or event, the Committee may provide in substitution for any or all outstanding
Awards under this Plan such alternative consideration as it may in good faith
determine to be equitable under the circumstances and may require in connection
therewith the surrender of all Awards so replaced. The Committee may also make
or provide for such adjustments in the number of Shares specified in Section 3
of this Plan as the Committee in its sole discretion may in good faith determine
to be appropriate in order to reflect any transaction or event described in this
Section 10.

      11. FRACTIONAL SHARES. The Company shall not issue any fractional Shares
pursuant to this Plan and shall settle any such fractional Shares in cash.

      12. WITHHOLDING TAXES. To the extent that the Company is required to
withhold federal, state, local or foreign taxes in connection with any payment
made or benefit realized by a Participant or other person under this Plan, it
shall be a condition to the receipt of such payment or the realization of such
benefit that the Participant or such other person make arrangements satisfactory
to the Company for payment of all such taxes required to be withheld. At the
discretion of the Committee, such arrangements may include relinquishment of a
portion of such benefit.

      13. CERTAIN TERMINATIONS OF EMPLOYMENT, HARDSHIP AND APPROVED LEAVES OF
ABSENCE. Notwithstanding any other provision of this Plan to the contrary, in
the event of termination of employment by reason of death, disability, normal
retirement, early retirement with the consent of the Company or leave of absence
approved by the Company, or in the event of hardship or other special
circumstances, of a Participant who holds an Option or Stock Appreciation Right
that is not immediately and fully exercisable, any Restricted Shares as to which
the substantial risk of forfeiture or the prohibition or restriction on transfer
has not lapsed, any Restricted Share Units that have not been fully earned, or
any Shares that are subject to any transfer restriction pursuant to Section 9(c)
of this Plan, the Committee may in its sole discretion take any action that it
deems to be equitable under the circumstances or in the best interests of the
Company, including, without limitation, waiving or modifying any limitation or
requirement with respect to any Award under this Plan.

                                       8

<PAGE>

      14. FOREIGN EMPLOYEES. In order to facilitate the making of any grant or
combination of grants under this Plan, the Committee may provide for such
special terms for Awards to Participants who are foreign nationals, or who are
employed by the Company or any Subsidiary outside of the United States of
America, as the Committee may consider necessary or appropriate to accommodate
differences in local law, tax policy or custom. 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 by the Stockholders of
the Company.

      15. AMENDMENTS AND OTHER MATTERS.

      (a) This Plan may be amended from time to time by the Board, but no such
amendment shall increase any of the limitations specified in Section 3 of this
Plan, other than to reflect an adjustment made in accordance with Section 10,
without the further approval of the Stockholders of the Company.

      (b) The Committee shall not re-price any Option granted under the Plan
except with the approval of the affirmative vote of the majority of Shares
voting at a meeting of the Company's stockholders.

      (c) This Plan shall not confer upon any Participant any right with respect
to continuance of employment or other service with the Company or any Subsidiary
and shall not interfere in any way with any right that the Company or any
Subsidiary would otherwise have to terminate any Participant's employment or
other service at any time.

      (d) To the extent that any provision of this Plan would prevent any Option
that was intended to qualify under particular provisions of the Code from so
qualifying, such provision of this Plan shall be null and void with respect to
such Option, provided that such provision shall remain in effect with respect to
other Options, and there shall be no further effect on any provision of this
Plan.

      16. EFFECTIVE DATE AND STOCKHOLDER APPROVAL. This Plan shall become
effective upon its approval by the Board, subject to approval by the
Stockholders of the Company at the next Annual Meeting of Stockholders. The
Committee may grant Awards subject to the condition that this Plan shall have
been approved by the Stockholders of the Company.

      17. GOVERNING LAW. The validity, construction and effect of this Plan and
any Award hereunder will be determined in accordance with the laws of the State
of Georgia.

                                       9

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