Document:

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                                                                     EXHIBIT 4.4

                                                                         2/27/97

                           HARVARD TRANSLATIONS, INC.

                             1997 STOCK OPTION PLAN

1.    Purpose

      The purpose of this plan (the "Plan") is to secure for Harvard
Translations, Inc. (the "Company") and its shareholders the benefits arising
from capital stock ownership by employees, officers and directors of, and
consultants or advisors to, the Company and its parent and subsidiary
corporations who are expected to contribute to the Company's future growth and
success. Except where the context otherwise requires, the term "Company" shall
include the parent and all present and future subsidiaries of the Company as
defined in Sections 424(e) and 424(f) of the Internal Revenue Code of 1986, as
amended or replaced from time to time (the "Code"). Those provisions of the Plan
which make express reference to Section 422 shall apply only to Incentive Stock
Options (as that term is defined in the Plan).

2.    Types of Options and Administration.

      (a) Types of Options. Options granted pursuant to the Plan ("Options")
shall be authorized by action of the Board of Directors of the Company and may
be either incentive stock options ("Incentive Stock Options") meeting the
requirements of Section 422 of the Code or non-statutory Options which are not
intended to meet the requirements of Section 422 of the Code. All Options when
granted are intended to be non-statutory Options, unless the applicable Option
Agreement (as defined below) explicitly states that the Option is intended to be
an Incentive Stock Option. If an Option is intended to be an Incentive Stock
Option, and if for any reason such Option (or any portion thereof) shall not
qualify as an Incentive Stock Option, then, to the extent of such
nonqualification, such Option (or portion thereof) shall be regarded as a
non-statutory Option appropriately granted under the Plan provided that such
Option (or portion thereof) otherwise meets the Plan's requirements relating to
non-statutory Options.

      (b) Administration. The Plan shall be administered by the Board of
Directors of the Company, whose construction and interpretation of the terms and
provisions of the Plan shall be final and conclusive. The Board of Directors may
in its sole discretion grant options to purchase shares of the Company's common
stock, $.01 par value ("Common Stock"), and issue shares upon exercise of such
Options as provided in the Plan. The Board shall have authority, subject to the
express provisions of the Plan, to construe the respective Option Agreements and
the Plan, to prescribe, amend and rescind rules and regulations relating to the
Plan, to determine the terms and provisions of the respective Option Agreements,
which need not be identical, and to make all other determinations in the
judgment of the Board of Directors necessary or desirable for the administration
of the Plan. The Board of Directors may correct any defect or supply any
omission or reconcile any inconsistency in the Plan or in any Option Agreement
in the manner and to the extent it shall deem expedient to carry the Plan into
effect and it shall be the sole and final judge of such expediency. No director
or person acting pursuant to authority delegated by the Board of Directors shall
be liable for any action or determination under the Plan made in good faith. The
Board of Directors may, to the full extent permitted by or consistent with
applicable laws or regulations (including, without limitation, applicable state
law, delegate any or all of its powers under the Plan to a committee (the
"Committee") appointed by the Board of Directors, and if the Committee is so
appointed all references to the Board of Directors in the Plan shall mean and
relate to such Committee.
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3.    Eligibility.

      Options may be granted to persons who are, at the time of such grant,
employees, officers or directors of, or consultants or advisors to, the Company;
provided, that the class of persons to whom Incentive Stock Options may be
granted shall be limited to employees of the Company.

4.    Stock Subject to Plan.

      Subject to adjustment as provided in Section 14 below, the maximum number
of shares of Common Stock of the Company which may be issued under the Plan is
40,000 shares. If an Option shall expire or terminate for any reason without
having been exercised in full, the unpurchased shares subject to such Option
shall again be available for subsequent Option grants under the Plan. If shares
issued upon exercise of an Option are tendered to the Company in payment of the
exercise price of an Option, such tendered shares shall again be available for
subsequent Option grants under the Plan; provided that in no event shall the
total number of shares issued pursuant to the exercise of Incentive Stock
Options under the Plan, on a cumulative basis, exceed the number of shares
authorized for issuance under the Plan, exclusive of shares made available for
issuance pursuant to this sentence.

5.    Forms of Option Agreements.

      (a) Option Agreement. As a condition to the grant of an Option, each
recipient of an Option shall execute an option agreement ("Option Agreement") in
such form not inconsistent with the Plan as may be approved by the Board of
Directors. Such Option Agreements may differ among recipients.

      (b) "Stand-Off" Agreement. Unless the Board of Directors specifies
otherwise, each Option Agreement shall provide that upon the request of the
Company or the managing Underwriter(s), the holder of any Option shall, in
connection with an initial public offering of the Common Stock, agree in writing
that for a period of time (not to exceed 180 days) from the effective date of
the Securities and Exchange Commission registration statement for such offering,
the holder or purchaser will not sell, make any short sale of, loan, grant any
option for the purchase of, or otherwise dispose of any shares of Common Stock
owned or controlled by him.

6.    Purchase Price.

      (a) General. The purchase price per share of stock deliverable upon the
exercise of an Option shall be determined by the Board of Directors, provided,
however, that in the case of an Incentive Stock Option, the exercise price shall
not be less than 100% of the fair market value of such stock, as determined by
the Board of Directors at the time of grant of such Option, or less than 110% of
such fair market value in the case of Options described in Section 11(b).

      (b) Payment of Purchase Price. Option Agreements may provide for the
payment of the exercise price by delivery of cash or a check to the order of the
Company in an amount equal to the exercise price of such Options, or, to the
extent provided in the applicable Option Agreement, (i) by delivery to the
Company of shares of common stock of the Company having a fair market value
equal in amount to the exercise price of the Options being exercised, (ii) by
any other means (including, without limitation, by delivery of a promissory note
of the optionee payable on such terms as are specified by the Board of
Directors) which the Board of Directors determines are consistent with the
purpose of the Plan and with applicable laws and regulations, or (iii) by any
combination of such methods of payment. The fair market value of any shares of
the Company's

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common stock or other non-cash consideration which may be delivered upon
exercise of an Option shall be determined by the Board of Directors.

7.    Option Period.

      Each Option and all rights thereunder shall expire on such date as shall
be set forth in the applicable Option Agreement; provided that, in any event, in
the case of an Incentive Stock Option, such date shall not be later than 10
years after the date on which the Option is granted (or five years in the case
of Options described in Section 11(b)) and, in the case of non-statutory
Options, not later than 10 years after the dates on which the Option is granted,
and, in either case, shall be subject to earlier termination as provided in the
Plan.

8.    Exercise of Options.

      Each Option shall be exercisable either in full or in installments at such
time or times and during such period as shall be set forth in the agreement
evidencing such Option, subject to the provisions of the Plan.

9.    Nontransferability of Options.

      No Option shall be assignable or transferable by the person to whom it is
granted, either voluntarily or by operation of law, except by will or the laws
of descent and distribution. During the life an optionee, an Option held by him
or her shall be exercisable only by the optionee.

10.   Effect of Termination.

      No Incentive Stock Option may be exercised unless, at the time of such
exercise, the optionee is, and has continuously since the date of grant of his
or her Incentive Stock Option, been employed by the Company except that, unless
the Option Agreement expressly provides otherwise:

            (a) except as provided in paragraphs (b) and (c) below, the
Incentive Stock Option may be exercised within the period of ninety days after
the date the optionee ceases to be an employee of the Company for any reason
other than termination of the optionee's employment voluntarily by the optionee
or by the Company for cause (as determined by the Company) or within ninety days
after the optionee's retirement in good standing from the Company for reasons of
age under the then established rules of the Company;

            (b) if the optionee dies while in the employ of the Company, the
Incentive Stock Option may be exercised by the person to whom it is transferred
by will or the laws of descent and distribution within the period of one year
after the date of death (or within such lesser period as may be specified in the
applicable Option Agreement); and

            (c) if the optionee becomes disabled (within the meaning of Section
22(e)(3) of the Code or any successor provision thereto) while in the employ of
the Company, the Incentive Stock Option may be exercised within the period of
one year after the date the optionee ceases to be such an employee because of
such disability (or within such lesser period as may be specified in the
applicable Option Agreement);

provided, however, that (i) any Incentive Stock Option may only be exercised to
the extent such Option was exercisable by the optionee on the date of
termination of the optionee's employment with the Company and (ii) in no event
may any Incentive Stock Option be exercised after the expiration date of the
Incentive Stock Option. For all purposes of the Plan and any Incentive Stock

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Option granted hereunder, "employment" shall be defined in accordance with the
provisions of Section 1.421-7(h) of the Income Tax Regulations (or any successor
regulations).

      Unless the applicable Option Agreement expressly provides otherwise, a
non-statutory Option granted to an employee shall be subject to the foregoing
provisions of this Section 10 as if it were an Incentive Stock Option, but a
non-statutory Option may also be exercised so long as the optionee maintains a
relationship with the Company as a director, consultant, or adviser.

11.   Incentive Stock Options.

      Options which are intended to be Incentive Stock Options shall be subject
to the following additional terms and conditions:

      (a) Express Designation. All Incentive Stock Options shall, at the time of
grant, be specifically designated as such in the Option Agreement covering such
Incentive Stock Options.

      (b) 10% Shareholder. If any employee to whom in Incentive Stock Option is
to be granted is, at the time of the grant of such Option, the owner of stock
possessing more than 10% of the total combined voting power of all classes of
stock of the Company (after taking into account the attribution of stock
ownership rules of Section 424(d) of the Code), then the following special
provisions shall be applicable to the Incentive Stock Option granted to such
individual:

            (i) The purchase price per share of the Common Stock subject to such
      Incentive Stock Option shall not be less than 110% of the fair market
      value of one share of Common Stock at the time of grant; and

            (ii) the option exercise period shall not exceed five years from the
      date of grant.

      (c) Dollar Limitation. For so long as the Code shall so provide, Options
granted to any employee under the Plan (and any other incentive stock option
plans of the Company) which are intended to constitute Incentive Stock Options
shall not constitute Incentive Stock Options to the extent that such Options, in
the aggregate, become exercisable for the first time in any one calendar year
for shares of Common Stock with an aggregate fair market value (determined as of
the respective date or dates of grant) of more than $100,000.

12.   Additional Provisions.

      (a) Additional Provisions. The Board of Directors may, in its sole
discretion, include additional provisions in Option Agreements, including
without limitation restrictions on transfer, rights of the Company to repurchase
shares of Common Stock acquired upon exercise of Options or rights of first
refusal of the Company with respect to such shares, commitments to pay cash
bonuses, to make, arrange for or guaranty loans or to transfer other property to
optionees upon exercise of Options, or such other provisions as shall be
determined by the Board of Directors; provided that such additional provisions
shall not be inconsistent with any other term or condition of the Plan and such
additional provisions shall not be such as to cause any Incentive Stock Option
to fail to qualify as an Incentive Stock Option within the meaning of Section
422 of the Code.

      (b) Acceleration, Extension, Etc. The Board of Directors may, in its sole
discretion, (i) accelerate the date or dates on which all or any particular
Option or Options may be exercised or (ii) extend the dates during which all, or
any particular, Option or Options may be exercised; provided, however, that no
such extension shall be permitted if it would cause the Plan to fail to comply
with Section 422 of the Code.

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13.   Rights as a Shareholder.

      The holder of an Option shall have no rights as a shareholder with respect
to any shares covered by the Option (including, without limitation, any rights
to receive dividends or non-cash distributions with respect to such shares)
until the date of issue of a stock certificate to him or her for such shares. No
adjustment shall be made for dividends or other rights for which the record date
is prior to the date such stock certificate is issued.

14.   Adjustment Provisions for Recapitalizations and Related Transactions.

      (a) General. If, through or as a result of any merger, consolidation, sale
of all or substantially all of the assets of the Company, reorganization,
recapitalization, reclassification, stock dividend, stock split, reverse stock
split or other similar transaction, (i) the outstanding shares of Common Stock
are increased, decreased or exchanged for a different number or kind of shares
or other securities of the Company, or (ii) additional shares or new or
different shares or other securities of the Company or other non-cash assets are
distributed with respect to such shares of Common Stock or other securities, an
appropriate and proportionate adjustment may be made in (x) the maximum number
and kind of shares reserved for issuance under the Plan, (y) the number and kind
of shares or other securities subject to any then outstanding Options, and (z)
the price for each share subject to any then outstanding Options, without
changing the aggregate purchase price as to which such Options remain
exercisable. Notwithstanding the foregoing, no adjustment shall be made pursuant
to this Section 14 if such adjustment would cause the Plan to fail to comply
with Section 422 of the Code.

      (b) Board Authority to Make Adjustments. Any adjustments under this
Section 14 will be made by the Board of Directors, whose determination as to
what adjustments, if any, will be made and the extent thereof will be final,
binding and conclusive. No fractional shares will be issued under the Plan on
account of any such adjustments.

15.   Merger, Consolidation, Asset Sale, Liquidation, etc.

      (a) General. In the event of a consolidation or merger or sale of all or
substantially all of the stock or assets of the Company in which outstanding
shares of Common Stock are exchanged for securities, cash or other property of
any other corporation or business entity or in the event of a liquidation of the
Company, the Board of Directors of the Company, or the board of directors of any
corporation assuming the obligations of the Company, may, in its discretion,
take any one or more of the following actions, as to some or all outstanding
Options (and need not take the same action as to each such Option): (i) provide
that such Options shall be assumed, or equivalent Options shall be substituted,
by the acquiring or succeeding corporation (or an affiliate thereof), provided
that any such Options substituted for Incentive Stock Options shall meet the
requirements of Section 424(a) of the Code, (ii) upon written notice to the
optionees, provide that all unexercised Options will terminate immediately prior
to the consummation of such transaction unless exercised by the optionee within
a specified period following the date of such notice, (iii) in the event of a
merger under the terms of which holders of the Common Stock of the Company will
receive upon consummation thereof a cash payment for each share surrendered in
the merger (the "Merger Price"), make or provide for a cash payment to the
optionees equal to the difference between (A) the Merger Price times the number
of shares of Common Stock subject to such outstanding Options (to the extent
then exercisable at prices not in excess of the Merger Price) and (B) the
aggregate exercise price of all such outstanding Options in exchange for the
termination of such Options, and (iv) provide that the vesting of all or any
outstanding Options shall be accelerated in whole or in part immediately prior
to such event.

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      (b) Substitute Options. The Company may grant Options in substitution for
Options held by employees of another corporation who become employees of the
Company, or a subsidiary of the Company, as the result of a merger or
consolidation of the employing corporation with the Company or a subsidiary of
the Company, or as a result of the acquisition by the Company, or one of its
subsidiaries, of property or stock of the employing corporation. The Company may
direct that substitute Options be granted on such terms and conditions as the
Board of Directors considers appropriate in the circumstances.

16.   No Special Employment Rights.

      Nothing contained in the Plan or in any Option shall confer upon any
optionee any right with respect to the continuation of his or her employment by
the Company or interfere in any way with the right of the Company at any time to
terminate such employment or to increase or decrease the compensation of the
optionee.

17.   Other Employee Benefits.

      The amount of any compensation deemed to be received by an employee as a
result of the grant or exercise of an Option or the sale of shares received upon
such exercise will not constitute compensation with respect to which any other
employee benefits of such employee are determined, including, without
limitation, benefits under any bonus, pension, profit-sharing, life insurance or
salary continuation plan, except as otherwise specifically determined by the
Board of Directors.

18.   Amendment of the Plan.

      (a) The Board of Directors may at any time, and from time to time, modify
or amend the Plan in any respect, except that if at any time the approval of the
shareholders of the Company is required under Section 422 of the Code or any
successor provision with respect to Incentive Stock Options, the Board of
Directors may not effect such modification or amendment without such approval.

      (b) The termination or any modification or amendment of the Plan shall
not, without the consent of an optionee, affect his or her rights under an
Option previously granted to him or her. With the consent of the optionee
affected, the Board of Directors may amend outstanding Option Agreements in a
manner not inconsistent with the Plan. The Board of Directors shall have the
right to amend or modify the terms and provisions of the Plan and of any
outstanding Incentive Stock Options to the extent necessary to qualify any or
all such Options for such favorable federal income tax treatment (including
deferral of taxation upon exercise) as may be afforded incentive stock options
under Section 422 of the Code.

19.   Withholding.

      The Company shall have the right to deduct from payments of any kind
otherwise due to the optionee any federal, state or local taxes of any kind
required by law to be withheld with respect to issuance of any shares upon
exercise of Options. Subject to the prior approval of the Company, which may be
withheld by the Company in its sole discretion, the obligor may elect to satisfy
such obligations, in whole or in part, (i) by causing the Company to withhold
shares of Common Stock otherwise issuable or (ii) by delivering to the Company
shares of Common Stock already owned by the obligor. The shares so delivered or
withheld shall have a fair market value equal to such withholding obligation.
The fair market value of the shares used to satisfy such withholding obligation
shall be determined by the Company as of the date that the amount of tax to be
withheld

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is to be determined. A person who has made an election pursuant to this Section
19 may only satisfy his or her withholding obligation with shares of Common
Stock which are not subject to any repurchase, forfeiture, unfulfilled vesting
or other similar requirements.

20.   Effective Date and Duration of the Plan.

      (a) Effective Date. The Plan shall become effective when adopted by the
Board of Directors, but no Incentive Stock Option shall become exercisable
unless and until the Plan shall have been approved by the Company's
shareholders. If such shareholder approval is not obtained within twelve months
after the date of the Board's adoption of the Plan, no Options previously
granted under the Plan shall be deemed to be Incentive Stock Options and no
Incentive Stock Options shall be granted thereafter. Amendments to the Plan not
requiring shareholder approval shall become effective when adopted by the Board
of Directors; amendments requiring shareholder approval (as provided in Section
18) shall become effective when adopted by the Board of Directors, but no
Incentive Stock Option granted after the date of such amendment shall become
exercisable (to the extent that such amendment to the Plan was required to
enable the Company to grant such Incentive Stock Option to a particular
optionee) unless and until such amendment shall have been approved by the
Company's shareholders. If such shareholder approval is not obtained within
twelve months of the Board's adoption of such amendment, any Incentive Stock
Options granted on or after the date of such amendment shall terminate to the
extent that such amendment to the Plan was required to enable the Company to
grant such Option to a particular optionee. Subject to this limitation, Options
may be granted under the Plan at any time after the effective date and before
the date fixed for termination of the Plan.

      (b) Termination. Unless sooner terminated in accordance with Section 15 or
by the Board of Directors the Plan shall terminate upon the close of business on
the day next preceding the tenth anniversary of the date of its adoption by the
Board of Directors. Options outstanding on such date shall continue in force and
effect in accordance with the provisions of the Plan and the applicable Option
Agreements.

21.   Restriction on Transfer or Exercise to Preserve the Company's
      S-Corporation Status.

      In addition to any other restriction on the transfer or encumbrance of
Common Stock acquired upon exercise of an Option, no holder thereof may transfer
any shares of such Common Stock whether by sale, gift, bequest, operation of
law, or otherwise, if, in the opinion of legal counsel to the Company, transfer
might result in the termination of the Company's S-corporation status for any
reason (including by reason of creating more than the allowed number of
shareholders under Section 1361 of the Code). No such holder may encumber Common
Stock of the Company acquired upon exercise of any Option if, in the opinion of
legal counsel to the Company, a possible result thereof might be a subsequent
transfer prohibited under the immediately preceding sentence. Any such transfer
or encumbrance in violation of this Section 21 shall be null and void and shall
not be recognized on the books and records of the Company, and the holder making
the purported transfer shall retain the right to vote and receive distributions
and shall continue to report the share of income or loss allocated by the
Company to such holder for tax purposes.

      No Option granted hereunder may be exercised if, in the opinion of legal
counsel to the Company, such exercise might result in termination of the
Company's S-corporation status for any reason (including by reason of creating
more than the allowed number of shareholders under Section 1361 of the Code),
except that this provision shall not postpone the right of exercise of any
Option beyond its expiration.

22.   Provision for Foreign Participants.

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      The Board of Directors may, without amending the Plan, modify the terms of
Option Agreements to differ from those specified in the Plan with respect to
participants who are foreign nationals or employed outside the United States to
recognize differences in laws, rules, regulations or customs of such foreign
jurisdictions with respect to tax, securities, currency, employee benefit or
other matters.

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                                      -8-<PAGE>
                                                                     EXHIBIT 4.5

                            IC GLOBAL SERVICES, INC.

                                 1998 STOCK PLAN

                      (Amended and Restated April 6, 1999)
<PAGE>

                                TABLE OF CONTENTS

                                                                            Page
                                                                            ----

 1. Names and Purposes of the Plan .........................................   1

 2. Definitions ............................................................   1

 3. Administration of Plan .................................................   2
      (a) Procedure ........................................................   2
      (b) Limitations on Members of Board ..................................   3
      (c) Powers of the Board ..............................................   3
      (d) Effect of the Board's or Committee's Decision ....................   3

 4. Stock Subject to the Plan ..............................................   3

 5. Eligibility ............................................................   4

 6. Term of the Plan .......................................................   4

 7. Option Agreement and Option Period .....................................   4

 8. Price and Consideration ................................................   4
      (a) Price ............................................................   4
      (b) Fair Market Value ................................................   5
      (c) Form of Consideration ............................................   5
      (d) Promissory Notes .................................................   5
      (e) Surrendered Common Stock .........................................   5
      (f) Exercise/Sale ....................................................   5
      (g) Exercise/Pledge ..................................................   5

 9. Limit on Value of Incentive Options ....................................   6

10. Exercise of Option .....................................................   6
      (a) General Terms ....................................................   6
      (b) Survival of Options ..............................................   6
      (c) Partial Exercise .................................................   6
      (d) Time of Exercise .................................................   6
      (e) No Rights as Stockholder Until Exercise ..........................   6
      (f) Issuance of Share Certificates ...................................   6
      (g) Reduction of Shares Upon Exercise ................................   7

11. Termination of Employment; Death or Disability .........................   7
      (a) General ..........................................................   7
      (b) Death or Disability ..............................................   7
      (c) Definition of Termination ........................................   7

12. Non-Transferability of Options .........................................   7

13. Adjustment Upon Changes in Capitalization ..............................   7
      (a) Reorganizations, Recapitalizations, Etc. .........................   7
      (b) Corporate Transactions ...........................................   8
      (c) No Fractional Shares .............................................   8

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      (d) Binding Effect of Board Determinations ...........................   8
      (e) No Other Adjustments .............................................   8

14. Amendment and Termination of the Plan ..................................   8
      (a) Amendment and Termination ........................................   8
      (b) Effect of Termination ............................................   9

15. Conditions Upon Issuance of Shares .....................................   9

16. Reservation of Shares ..................................................   9

17. Taxes and Withholding of Taxes .........................................   9

18. Stockholder Approval of the Plan .......................................   9

19. Liability of Company ...................................................   9

20. Notices ................................................................   9

21. Terms and Conditions of Stock Purchase Rights ..........................  10
      (a) Stock issuance Agreement .........................................  10
      (b) Duration of Offers and Nontransferability of Rights ..............  10
      (c) Purchase Price ...................................................  10
      (d) Withholding Taxes ................................................  10
      (e) Restrictions on Transfer of Shares and Minimum Vesting ...........  10
      (f) Accelerated Vesting ..............................................  10

22. No Enlargement of Service Rights .......................................  10

23. Legends on Certificates ................................................  11
      (a) Federal Law ......................................................  11
      (b) State Legend .....................................................  11

24. Invalid Provisions .....................................................  11

25. Financial Reports ......................................................  11

26. Modification, Extension and Assumption of Options ......................  11

27. Repurchase of Vested Shares ............................................  11

28. Governing Law ..........................................................  12

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      1. Names and Purposes of the Plan. The Plan provides for the granting of
options that are intended to qualify as incentive stock options within the
meaning of Section 422(b) of the Internal Revenue Code of 1986, as amended, and
options that are not intended to so qualify. The Plan also provides for the
grant of Stock Purchase Rights. The purposes of the Plan are: (a) to attract and
retain the best available people for positions with the Company; and (b) to
provide additional incentive to Employees, Outside Directors and Consultants of
the Company and any future Parents and Subsidiaries, and to promote the success
of the Company's business.

      2. Definitions. For purposes of the Plan, the following terms will have
the respective meanings indicated:

            (a) "Board" shall mean the Board of Directors of the Company.

            (b) "Buy-Sell Provisions" shall mean the buy-sell provisions which
are to be a condition of purchasing Optioned Shares upon the exercise of an
Option under the Plan.

            (c) "Code" shall mean the Internal Revenue Code of 1986, as amended.

            (d) "Common Stock" shall mean the common stock of the Company.

            (e) "Committee" shall mean the committee appointed by the Board in
accordance with Paragraph 3(a) of this Plan, if one is appointed.

            (f) "Consultant" shall mean a person who performs bona fide services
for the Company, a Parent or a Subsidiary as a consultant or advisor, excluding
Employees and Outside Directors.

            (g) "Corporate Transaction" shall mean the consummation of a merger
or consolidation of the Company with or into another entity or any other
corporate reorganization, if persons who were not stockholders of the Company
immediately prior to such merger, consolidation or other reorganization own
immediately after such merger, consolidation or other reorganization 50% or more
of the voting power of the outstanding securities of each of (A) the continuing
or surviving entity and (B) any direct or indirect parent corporation of such
continuing or surviving entity; or the sale, transfer or other disposition of
all or substantially all of the Company's assets. A transaction shall not
constitute a Corporate Transaction if its sole purpose is to change the state of
the Company's incorporation or to create a holding company that will be owned in
substantially the same proportions by the persons who held the Company's
securities immediately before such transaction.

            (h) "Eligible Person" shall mean a person eligible to be granted
Options pursuant to Paragraph 5 hereof or Stock Purchase Rights pursuant to
Paragraph 21 hereof.

            (i) "Employee" shall mean any person, including an officer or
director, who is an employee (within the meaning of Section 422 of the Code) of
the Company, any Parent, any Subsidiary or any Successor Corporation to any of
the foregoing.

            (j) "Incentive Option" shall mean an incentive stock option as
defined in Section 422(b) of the Code.

            (k) "Non-Statutory Option" shall mean an option which does not
qualify as an Incentive Option.

            (l) "Option" shall mean a stock option granted pursuant to the Plan,
whether an Incentive Option or a Non-Statutory Option.

            (m) "Option Agreement" shall mean an agreement evidencing an Option.

            (n) "Option Grant Date" shall mean the date on which an Option is
granted by the Board.

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<PAGE>

            (o) "Option Period" shall mean the period in which an Option may be
exercised, to be established by the Board, subject to Paragraph 7 hereof.

            (p) "Option Price" shall mean the per share price of Shares (as
hereinafter defined) to be issued pursuant to an Option, as determined by the
Board subject to Paragraph 8 hereof.

            (q) "Optioned Stock" shall mean the Common Stock subject to an
Option granted pursuant to the Plan.

            (r) "Optionee" shall mean an Eligible Person who receives an Option.

            (s) "Outside Director" shall mean a member of the Board of Directors
who is not an Employee.

            (t) "Parent" shall mean a "parent corporation" as defined in Section
424(e) of the Code.

            (u) "Plan" shall mean this IC Global Services, Inc. 1998 Stock Plan.

            (v) "Predecessor Corporation" shall mean a corporation which is a
party to a transaction described in Code Section 424(a) (or which would be so
described if a substitution or assumption under such section had been effected)
with the Company, a Parent, a Subsidiary or a predecessor corporation of any
such corporations.

            (w) "Purchaser" shall mean a person to whom the Board has offered
the right to acquire Shares under the Plan (other than upon exercise of an
Option).

            (x) "Purchase Price" shall mean the consideration for which one
Share may be acquired under the Plan (other than upon exercise of an Option), as
specified by the Board.

            (y) "Service" shall mean service as an Employee, Outside Director or
Consultant.

            (z) "Share" shall mean a share of Common Stock, as adjusted in
accordance with Paragraph 13 of this Plan.

            (aa) "Stock Issuance Agreement" shall mean the agreement between the
Company and a Purchaser who acquires Shares under the Plan (other than upon
exercise of an Option) that contains the terms, conditions and restrictions
pertaining to the acquisition of such Shares.

            (bb) "Stock Purchase Agreement" shall mean an agreement that is to
be executed as a condition of purchasing Optioned Stock upon exercise of an
Option as provided in this Plan.

            (cc) "Stock Purchase Right" shall mean the right to purchase Shares
pursuant to Paragraph 21.

            (dd) "Subsidiary" shall mean a subsidiary corporation as defined in
Section 424(f) of the Code.

            (ee) "Successor Corporation" shall mean the corporation which
acquires the outstanding stock or assets of the Company in a Corporate
Transaction.

      3. Administration of Plan.

            (a) Procedure. The Plan shall be administered by the Board. The
Board may appoint a Committee consisting of not less than two (2) members of the
Board to administer the Plan on behalf of the Board, subject to such terms and
conditions as the Board may prescribe. Once appointed, the Committee shall
continue to serve until otherwise directed by the Board. From time to time, the
Board may increase the size of the Committee and appoint additional members
thereof, remove members (with or without cause) and appoint new members in

                                     - 2 -
<PAGE>

substitution therefor, fill vacancies, however caused, and remove all members of
the Committee, and thereafter, directly administer the Plan. Any references
herein to the Board shall refer to the Committee, if one is appointed, to the
extent of the Committee's authority.

            (b) Limitations on Members of Board. Members of the Board who either
are eligible for Options or have been granted Options may vote on any matters
affecting the administration of the Plan or the grant of any Options pursuant to
the Plan, except that no such member shall act in connection with an Option
granted to himself or herself, but any such member may be counted in determining
the existence of a quorum at any meeting of the Board during which action is
taken with respect to Options of such member.

            (c) Powers of the Board. Subject to the provisions of the Plan, the
Board shall have the authority, in its discretion, to make all determinations
necessary or advisable for the administration of the Plan including, without
limitation:

                     (i)    to determine, upon review of relevant information,
                            the then fair market value per Share of Common Stock
                            so long as the Common Stock is neither listed nor
                            admitted to trading on any stock exchange nor traded
                            in the over-the-counter market.

                     (ii)   to determine the Option Price of the Options or
                            Purchase Price of Stock Purchase Rights to be
                            granted, subject to the provisions of Paragraph 8 of
                            this Plan;

                     (iii)  to determine the Eligible Persons to whom, and the
                            time or times at which, Options or Stock Purchase
                            Rights shall be granted, and the size of each such
                            grant;

                     (iv)   to determine whether Options granted hereunder shall
                            be Incentive Options or Non-Statutory Options;

                     (v)    to prescribe, amend and rescind rules and
                            regulations relating to the Plan;

                     (vi)   to determine the terms and provisions of each Option
                            or Stock Purchase Right granted under the Plan,
                            which terms and conditions need not be identical,
                            and to modify or amend each Option or Stock Purchase
                            Right, with consent of the Optionee or Purchaser;

                     (vii)  to construe and interpret the Plan, the Option
                            Agreements, the Stock Purchase Agreements, and any
                            other agreement provided for hereunder; and

                     (viii) to authorize any person to execute on behalf of the
                            Company any instrument required to effectuate the
                            grant of an Option or Stock Purchase Right
                            previously granted by the Board or to take such
                            other actions as may be necessary or advisable with
                            respect to the Company's rights pursuant to the
                            Option, Stock Purchase Right, Option Agreement,
                            Stock Purchase Agreement, Stock Issuance Agreement
                            or any other agreement approved hereunder.

            (d) Effect of the Board's or Committee's Decision. All decisions,
determinations and interpretations of the Board, or the Committee at the
direction of the Board, regarding the Plan shall be final and binding on all
Optionees and Purchasers and any other holders of Shares issued under the Plan.

      4. Stock Subject to the Plan. Subject to the provisions of Paragraph 13 of
the Plan, the maximum aggregate number of Shares which may be issued under the
Plan is One Million Eight Hundred Ninety-Nine Thousand Seven Hundred Twenty-Nine
(1,899,729) Shares. This constitutes an absolute cumulative limitation on the
total number of Shares that may be optioned or granted under a Stock Purchase
Right under the Plan and,

                                     - 3 -
<PAGE>

therefore, at any particular date the maximum aggregate number of Shares which
may be optioned or granted under a Stock Purchase Right under the Plan is equal
to Two Hundred Fifty Thousand (250,000) Shares minus the number of Shares
previously optioned under the Plan and Shares that were issued under the
exercise of an Option or Stock Purchase Right. Shares that are not purchased by
the Optionee prior to the expiration of the applicable Option Period or Shares
that are issued and subsequently repurchased by the Company pursuant to the
Buy-Sell Provisions or otherwise shall again become available to be covered by
Options or Stock Purchase Rights to be issued hereunder and shall not, as of the
effective date of such expiration, be counted as having been previously optioned
or issued for purposes of the above-described maximum number of Shares which may
be issued hereunder.

      5. Eligibility. Options and Stock Purchase Rights may be granted to any
Employee, Outside Director or Consultant who is designated by the Board in its
discretion. Only Employees may be granted Incentive Options. Employees, Outside
Directors and Consultants may be granted Non-Statutory Options and Stock
Purchase Rights.

      6. Term of the Plan. The Plan shall become effective immediately upon the
earlier to occur of its adoption by the Board or its approval by vote of a
majority of the outstanding Shares of the Company entitled to vote on the
adoption of such Plan. The Plan shall continue in effect until ten (10) years
from its respective date of establishment unless sooner terminated under
Paragraphs 13, 14 or 18 of this Plan. No Option or Stock Purchase Right may be
granted under the Plan after its expiration.

      7. Option Agreement and Option Period. Each Option granted pursuant to the
Plan shall be evidenced by an Option Agreement. Unless otherwise expressly
provided in this Plan, each Option shall expire and all rights thereunder shall
cease to exist at the expiration of the Option Period which shall in no event be
more than ten (10) years after the Option Grant Date as fixed by the Board,
subject in all cases to earlier expiration as provided in Paragraph 11 of this
Plan, Notwithstanding the foregoing, the term of each Incentive Option granted
to an Employee who, at the time the Incentive Option is granted, owns stock
possessing more than ten percent (10%) of the total combined voting power of all
classes of stock of the Company or any Parent or Subsidiary (determined as
required by the Code as applied to Incentive Options) shall not be more than
five (5) years from the Option Grant Date.

      8. Price and Consideration.

            (a) Price. The per Share Option Price and the per share Purchase
Price for the Shares to be issued under the Plan shall be such price as is
determined by the Board but shall be subject to the following:

                  (i) with respect to Incentive Options:

                        (A) the Option Price shall in no event be less than one
hundred percent (100%) of the fair market value per Share of the Company's
Common Stock on the Option Grant Date, as determined by the Board; and

                        (B) granted to an Employee who, at the time the Option
is granted, owns stock representing more than ten percent (10%) of the total
combined voting power of all classes of stock of the Company or any Parent,
Subsidiary or Predecessor Corporation (determined as required by the Code as
applied to Incentive Options), the Option Price shall be at least one hundred
ten percent (110%) of the fair market value per Share of the Company's Common
Stock as of the Option Grant Date, as determined by the Board;

                  (ii) with respect to Non-Statutory Options and Stock Purchase
Rights:

                        (A) the Option Price and Purchase Price shall in no
event be less than eighty-five percent (85%) of the fair market value per Share
of the Company's Common Stock on the Option Grant Date or the date on which the
Stock Purchase Right is granted, as determined by the Board; and

                        (B) granted to an Optionee or Purchaser who, at the time
the Option is granted, owns stock representing more than ten percent (10%) of
the total combined voting power of all classes of Stock of the Company or any
Parent, Subsidiary or Predecessor Corporation, the Option Price shall be at
least one

                                     - 4 -
<PAGE>

hundred ten percent (110%) and the Purchase Price shall be at least one hundred
percent (100%) of the fair market value per Share of the Company's Common Stock
on the Option Grant Date or the date on which the Stock Purchase Right is
granted, as determined by the Board.

            (b) Fair Market Value. As provided herein, the "fair market value"
shall be determined by the Board; provided, however, that where there is a
public market for the Common Stock, the fair market value per Share shall be the
mean of the bid and asked prices (or the closing price per share if the Common
Stock is listed on the National Association of Securities Dealers Automated
Quotation National Market System of the Common Stock for the date of grant, as
reported in the Wall Street Journal (or, if not so reported, as otherwise
reported by the Nasdaq System) or, in the event the Common Stock is listed on a
stock exchange, the fair market value per Share shall be the closing price on
such exchange on the date of grant of the Option or Stock Purchase Right, as
reported in the Wall Street Journal.

            (c) Form of Consideration. The form of consideration to be paid for
the Shares to be issued upon exercise of an Option or Stock Purchase Right,
including the method of payment, shall be determined by the Board and may
consist of cash, check, money order, promissory notes, Service previously
rendered or the surrender of Shares having a fair market value on the date of
surrender equal to the purchase price of the Shares, a combination thereof, or
such other consideration and method of payment for the issuance of Shares as is
permitted under applicable law.

            (d) Promissory Notes. If the consideration for the Option Price or
Purchase Price is a promissory note, such note shall be a full recourse
promissory note executed by the Optionee or Purchaser. If a promissory note is
given as consideration, the Company may retain the Shares purchased upon
exercise of the Option or Stock Purchase Right in escrow as security for payment
of the amount due under the promissory note. The par value of the Shares, if
newly issued, shall be paid in cash or cash equivalents. The interest rate
payable under the terms of the promissory note shall not be less than the
minimum rate (if any) required to avoid the imputation of additional interest
under the Code. Subject to the foregoing, the Board (at its sole discretion)
shall specify the term, interest rate, amortization requirements (if any) and
other provisions of such note.

            (e) Surrendered Common Stock. If the consideration for the Option
Price or Purchase Price is the surrender of previously acquired and owned Shares
of the Company, the Optionee or Purchaser will be required to make
representations and warranties satisfactory to the Company regarding the
Optionee's or Purchaser's title to the Shares used to effect the purchase
including, without limitation, representations and warranties that the Optionee
or Purchaser has good and marketable title to such Shares free and clear of any
and all liens, encumbrances, charges, equities, claims, security interests,
options or restrictions and has full power to deliver such Shares without
obtaining the consent or approval of any person or governmental authority other
than those which have already given consent or approval in a form satisfactory
to the Company. The value of the Shares used to effect the purchase shall be the
fair market value of those Shares as determined by the Board.

            (f) Exercise/Sale. To the extent that an Option Agreement so
provides, and if the Shares are publicly traded, payment may be made all or in
part by the delivery (on a form prescribed by the Company) of an irrevocable
direction to a securities broker approved by the Company to sell Shares and to
deliver all or part of the sales proceeds to the Company in payment of all or
part of the Option Price and any withholding taxes.

            (g) Exercise/Pledge. To the extent that an Option Agreement so
provides, and if the Shares are publicly traded, payment may be made all or in
part by the delivery (on a form prescribed by the Company) of an irrevocable
direction to pledge Shares to a securities broker or lender approved by the
Company, as security for a loan, and to deliver all or part of the loan proceeds
to the Company in payment of all or part of the Option Price and any withholding
taxes.

      9. Limit on Value of Incentive Options. The aggregate fair market value
(determined as of the Option Grant Date of each Option) of the Shares with
respect to which Incentive Options are exercisable for the first time by the
Optionee during any calendar year shall not exceed One Hundred Thousand Dollars
($100,000), as determined pursuant to Section 422(d)(3) of the Code.

      10. Exercise of Option.

                                     - 5 -
<PAGE>

            (a) General Terms. Any Option granted hereunder shall be exercisable
at such times and under such conditions as may be determined by the Board, which
conditions may include, without limitation, performance criteria with respect to
the Company and/or the Optionee or provisions for vesting over a period of time
conditioned upon continued Service. In all events, in order to exercise an
Option hereunder the Optionee shall execute a Stock Purchase Agreement and shall
deliver the required (or permitted) consideration to the Company. As a condition
to the exercise of an Option, the Board may require the Optionee pursuant to the
Option Agreement to agree to restrictions on the sale or other transfer of
ownership of the Common Stock acquired by an Optionee or to sell such Shares to
the Company upon termination of Service. In the case of an Optionee who is not
an officer of the Company, an Outside Director or a Consultant, an Option shall
become exercisable at least as rapidly as 20% per year over the five-year period
commencing on the Grant Date. Subject to the preceding sentence, the
exercisability provisions of any Option Agreement shall be determined by the
Board at its sole discretion.

            (b) Survival of Options. Once an Option is granted, it may not be
terminated or cancelled prior to expiration of the Option Period set forth in
the Option Agreement; provided, however, that (i) an Option will terminate upon
termination of the Optionee's Eligible Person status as provided in the Option
Agreement pursuant to Paragraph 11 of this Plan; (ii) in no event shall the
Option term exceed 120 months from the Option Grant Date; and (iii) the
occurrence of a merger, reorganization. sale or other event as described in
Paragraph 13(b) of this Plan may result in termination of the Plan and Options
issued in accordance with the terms of Paragraph 13(b).

            (c) Partial Exercise. An Option may be exercised from time to time
during the term of the Option in accordance with the provisions of the Plan as
to all or any portion of the Shares then exercisable under an Option. An Option
may not be exercised for a fraction of a Share.

            (d) Time of Exercise. An Option shall be deemed to be exercised when
the Company has received at its principal business office: (i) written notice of
such exercise in accordance with the terms of the applicable Option Agreement
and given by the person entitled to exercise the Option; (ii) full payment for
the Shares with respect to which the Option is exercised; (iii) the executed
Stock Purchase Agreement; and (iv) any other representations or agreements
required by the terms of this Plan or the Option Agreement. Full payment may
consist of such consideration as is authorized by the Board as provided
hereunder.

            (e) No Rights as Stockholder Until Exercise. Until the issuance (as
evidenced by the appropriate entry on the books of the Company or of a duly
authorized transfer agent of the Company) of the stock certificate evidencing
such Shares for which the Option is exercised, no right to receive dividends or
any other rights as a stockholder shall exist with respect to the Optioned
Stock. No adjustment will be made for a dividend or other right for which the
record date is prior to the date of issuance of the stock certificate evidencing
the shares for which the Option is exercised, except as provided in Paragraph 13
of this Plan.

            (f) Issuance of Share Certificates. As soon as practicable after any
proper exercise of an Option in accordance with the provisions of this Plan and
payment in full for the exercised Shares, the Company shall deliver to the
Optionee at the principal business office of the Company, or such other place as
shall be mutually acceptable, a certificate or certificates representing the
Shares of Common Stock as to which the Option has been exercised, The time of
issuance and delivery of the certificate(s) representing the Shares of Common
Stock may be postponed by the Company for such period as may be required for it,
with reasonable diligence, to comply with any applicable listing requirements of
any national or regional securities exchange and any law or regulation
applicable to the issuance and delivery of such Shares.

            (g) Reduction of Shares Upon Exercise. Exercise of an Option in any
manner shall result in a decrease in the number of Shares which thereafter may
be available, both for purposes of the Plan and for sale under the Option, by
the number of Shares as to which the Option is exercised.

      11. Termination of Employment; Death or Disability.

            (a) General. If an Optionee ceases to be an Eligible Person then,
except as provided in this Paragraph 11(a) or Paragraph 11(b) hereof, any Option
of the Optionee issued under the Plan, whether vested or non-vested, shall
terminate upon the terms set forth in the Option Agreement between the Company
and such Eligible Person. Unless such Option Agreement provides otherwise,
however, upon termination of the Optionee's

                                     - 6 -
<PAGE>

Eligible Person status, any Option of the Optionee may be exercised no later
than the earlier of (i) thirty (30) days following the date of termination of
Eligible Person status; or (ii) the time such Option expires by its terms, to
the extent the Option was vested and exercisable on the date of termination of
Eligible Person status.

            (b) Death or Disability. If an Optionee dies or becomes disabled,
the Optionee or such person or persons to whom the Optionee's rights under the
Option shall pass by the Optionee's will or by the laws of descent and
distribution, may exercise the Option to the extent it was vested and
exercisable on the date of death or disability no later than the earlier of (i)
six (6) months following the date of such death or disability; or (ii) the time
the Option expires by its terms.

            (c) Definition of Termination. For purposes of the Plan, except as
provided in Paragraph 11(b) hereof, an Employee shall be deemed terminated as an
Eligible Person when such Employee's employment is deemed to no longer continue
within the meaning of Code Section 422 and the rules and regulations thereunder.
An Eligible Person who is not an Employee shall be deemed terminated when such
person no longer provides Service.

      12. Non-Transferability of Options. The Options and any rights and
privileges granted under any Option Agreement are not transferable by the
Optionee, either voluntarily or by operation of law, other than by will and the
laws of descent and distribution and shall be exercisable during Optionee's
lifetime only by Optionee.

      13. Adjustments Upon Changes in Capitalization.

            (a) Reorganizations, Recapitalizations, Etc. If the outstanding
Shares of the Company are increased, decreased, changed into or exchanged for a
different number or kind of Shares of securities of the Company through
reorganization, recapitalization, reclassification, stock dividend (but only on
Common Stock), stock split, reverse stock split or other similar transaction,
or, if any other increase or decrease occurs in the number of Shares of the
Company without the receipt of consideration by the Company, then an appropriate
and proportional adjustment shall be made in: (i) the number and kind of Shares
covered by each outstanding Option; (ii) the number and kind of Shares available
for future grant of Options or Stock Purchase Rights; and (iii) the exercise
price per Share of Stock covered by each such outstanding Option. The granting
of stock options or bonuses to Eligible Persons and the conversion of any
convertible securities of the Company shall not be deemed to have been "effected
without the receipt of consideration" for the purposes of this Paragraph 13. Any
new Shares that are made available or issued as a result of the appropriate
adjustments under this Paragraph (a) shall immediately become subject to the
terms and restrictions of the Plan, and Stock Option Agreement, Stock Purchase
Agreement (including the Buy-Sell Provision) and the Stock Issuance Agreement,
as applicable. Furthermore, and notwithstanding the foregoing, no adjustment
need be made under this Paragraph 13 if, upon the advice of counsel, the Board
determines that such adjustment may result in federal taxable income to the
holders of Options or Common Stock or other classes of the Company's securities.

            (b) Corporate Transactions. Unless the applicable Stock Option
Agreement provides otherwise, in the event of a Corporate Transaction that
occurs before the Optionee's Service terminates, the Options may be assumed or
comparable options or awards substituted by the Successor Corporation, or a
parent or subsidiary thereof. The determination of option or award comparability
shall be made by the Board, and its determination shall be final, binding and
conclusive. In the event that such Successor Corporation refuses to assume all
Options on to substitute the Options with comparable options, the Options shall
become fully vested and exercisable immediately before the closing of the
Corporate Transaction. In any event, if the Options are not assumed or
substituted and were not exercised prior to the closing of the Corporate
Transaction, the Options will then terminate and cease to be exercisable on the
closing date of the Corporate Transaction. For purposes of this Paragraph, an
Option granted under the Plan shall be deemed to be assumed if, following a sale
of assets or merger, the Option confers the right to purchase, for each Share of
Optioned Stock subject to the Option immediately prior to such sale of assets or
merger, the consideration (whether stock, cash or other securities or property)
received in the sale of assets or merger by holders of Common Stock for each
Share held on the effective date of the Corporate transaction (and, if such
holders were offered a choice of consideration, the type of consideration chosen
by the holders of a majority of the outstanding Shares); provided, however, that
if such consideration received in the sale of assets or merger was not solely
Common Stock of the Successor Corporation or its parent or subsidiary, the Board
may, with the consent of the Successor Corporation and the Optionee, provide for
the per share consideration to be

                                     - 7 -
<PAGE>

received upon exercise of the Option to be solely Common Stock of the Successor
Corporation or its parent or subsidiary equal in fair market value (determined
as set forth in Section 8(b) hereof) to the per share consideration received by
holders of Common Stock in the sale of assets or merger. The Company can give no
assurance that any Options will be assumed or comparable options substituted by
the Successor Corporation or its parent or subsidiary.

            (c) No Fractional Shares. No fractional Shares shall be issuable on
account of any action or occurrence under this Paragraph 13, and the aggregate
number of Shares into which Shares then covered by an Option, when changed as
the result of such action or occurrence, shall be reduced to the largest number
of whole Shares resulting from such action.

            (d) Binding Effect of Board Determinations. All adjustments under
this Paragraph 13 shall be made by the Board, whose determination in that
respect shall be final and binding.

            (e) No Other Adjustments. Except as expressly provided herein, no
issue by the Company of shares of stock of any class, or securities convertible
into shares of stock of any class, shall affect, and no adjustment by reason
thereof shall be made with respect to, the number or price of Shares subject to
the Plan or any Options.

      14. Amendment and Termination of the Plan.

            (a) Amendment and Termination, The Board may at any time and from
time to time suspend or terminate the Plan. The Board may also amend or revise
the Plan from time to time in such respects as the Board may deem advisable, but
any suspension, termination or revision of the Plan shall not affect the terms
of any Option or Stock Purchase Right previously granted under the Plan, unless
such suspension, termination on revision is pursuant to Paragraph 13(b) of this
Plan. Furthermore, without approval of the holders of the majority of the
outstanding Shares of the Company's Common Stock, no such revision or amendment
by the Board shall amend the Plan so as to:

                  (i)   Increase the number of Shares subject to the Plan other
                        than in connection with an adjustment under Paragraph 13
                        of this Plan; or

                  (ii)  Extend the term of the Plan beyond that provided in
                        Paragraph 6 hereof.

            If required by applicable law, stockholder approval shall be
obtained of any amendments to the Plan.

            (b) Effect of Termination. Except as otherwise provided in Paragraph
13 hereof, without the written consent of the Optionee, any such termination of
the Plan pursuant to this Paragraph 14 shall not affect Options or Stock
Purchase Rights already granted and such Options or Stock Purchase Rights shall
remain in full force and effect as if the Plan had not been terminated.

      15. Conditions Upon Issuance of Shares. Options and Stock Purchase Rights
granted under the Plan are conditioned upon the Company obtaining any required
permit, if any, from appropriate governmental agencies, authorizing the Company
to grant such Options and Stock Purchase Rights upon terms and conditions
acceptable to the Company. Shares shall not be issued with respect to an Option
or Stock Purchase Right granted under the Plan unless the exercise of such
Option or Stock Purchase Right and the issuance and delivery of such Shares
pursuant thereto shall comply with all relevant provisions of law, including,
without limitation, the Securities Act of 1933, as amended, the Securities
Exchange Act of 1934, as amended, the rules and regulations promulgated
thereunder by the United States government, the requirements of any stock
exchange upon which the Shares may then be listed, and any applicable state laws
and regulations and shall be further subject to the approval of counsel for the
Company with respect to such compliance. As a condition to the exercise of an
Option or a Stock Purchase Right, the Board may require the person exercising
such Option or Stock Purchase Right to execute any agreements approved by the
Board, and may require the person exercising such Option or Stock Purchase Right
to make any representation and warranty to the Company as may, in the judgment
of counsel to the Company, be required under applicable laws or regulations.

                                     - 8 -
<PAGE>

      16. Reservation of Shares. During the term of the Plan, the Company will
at all times reserve and keep available the number of Shares as shall be
sufficient to satisfy the requirements of the Plan. During the term of the Plan,
the Company will use its best efforts to seek to obtain from appropriate
regulatory agencies any requisite authorization in order to issue and sell such
number of Shares as shall be sufficient to satisfy the requirements of the Plan.
The inability of the Company to obtain from any such regulatory agency the
requisite authorization(s) deemed by the Company's counsel to be necessary to
the lawful issuance and sale of any Shares hereunder, or the inability of the
Company to confirm to its satisfaction that any issuance and sale of any Shares
hereunder will meet applicable legal requirements, shall relieve the Company of
any liability in respect to the non-issuance or sale of such Shares as to which
such requisite authority shall not have been obtained.

      17. Taxes and Withholding of Taxes.

            The grant of Options hereunder and the issuance of Shares pursuant
to the exercise of such Options on Stock Purchase Rights are conditioned upon
the Company reservation of the right to withhold, in accordance with any
applicable law, from any compensation payable to the Optionee or Purchaser any
taxes required to be withheld by federal, state, local or foreign law as a
result of the grant or exercise of such Options or Stock Purchase Rights.

      18. Stockholder Approval of the Plan. Continuance of the Plan shall be
subject to approval by the holders of the outstanding voting stock of the
Company in accordance with applicable law within twelve (12) months before or
after the date the Plan is adopted by the Board. Any Options granted under the
Plan prior to obtaining such stockholder approval shall be granted upon the
conditions that the Options so granted: (a) shall not be exercisable prior to
such approval; and (b) shall become null and void ab initio if such stockholder
approval is not obtained.

      19. Liability of Company. The Company, its Parent or any Subsidiary, in
existence or which hereafter comes into existence, will not be liable to an
Optionee granted an Incentive Option or other person if it is determined for any
reason by the Internal Revenue Service or any court having jurisdiction that any
Incentive Options granted hereunder are not incentive stock options under the
Code.

      20. Notices. Any notice to be given to the Company pursuant to the
provisions of the Plan shall be delivered personally and addressed to the
Company at its principal office and any notice to be given to an Optionee or
Purchaser shall be delivered personally or addressed to such Optionee or
Purchaser at the address last given to the Company by such Optionee or Purchaser
in writing. Any notice under this Agreement shall be deemed duly given when
enclosed in a properly sealed envelope or wrapper addressed as aforesaid,
registered or certified, and deposited, postage and registry or certification
fee prepaid, in a post office, branch post office on mailbox regularly
maintained by the United States Postal Service. It shall be the obligation of
each Optionee and Purchaser and each transferee holding Shares to give written
notice of such person's direct mailing address to the Company.

      21. Terms and Conditions of Stock Purchase Rights.

            (a) Stock Issuance Agreement. Each award or sale of Shares under the
Plan (other than upon exercise of an Option) shall be evidenced by a Stock
Issuance Agreement between the Purchaser and the Company. Such award or sale
shall be subject to all applicable terms and conditions of the Plan and may be
subject to any other terms and conditions which are not inconsistent with the
Plan and which the Board deems appropriate for inclusion in a Stock Issuance
Agreement. The provisions of the various Stock Issuance Agreements entered into
under the Plan need not be identical.

            (b) Duration of Offers and Nontransferability of Rights. Any right
to acquire Shares under the Plan (other than an Option) shall automatically
expire if not exercised by the Purchaser within 30 days after the grant of such
right was communicated to the Purchaser by the Company. Such right shall not be
transferable and shall be exercisable only by the Purchaser to whom such right
was granted.

            (c) Purchase Price. The Purchase Price of Shares to be offered under
the Plan and the form of payment are described in Paragraph 8.

                                     - 9 -
<PAGE>

            (d) Withholding Taxes. As a condition to the exercise of the Stock
Purchase Right and the purchase of Shares, the Purchaser shall make such
arrangements as the Board may require for the satisfaction of any federal,
state, local or foreign withholding tax obligations that may arise in connection
with such purchase.

            (e) Restrictions on Transfer of Shares and Minimum Vesting. Any
Shares awarded or sold under the Plan shall be subject to such special
forfeiture conditions, rights of repurchase, rights of first refusal and other
transfer restrictions as the Board may determine. Such restrictions shall be set
forth in the applicable Stock Issuance Agreement and shall apply in addition to
any restrictions that may apply to holders of Shares generally. In the case of a
Purchaser who is not an officer of the Company, an Outside Director or a
Consultant, any right to repurchase the Purchaser's Shares at the original
Purchase Price (if any) upon termination of the Purchaser's Service shall lapse
at least as rapidly as 20% per year over the five-year period commencing on the
date of the award or sale of the Shares. Any such right may be exercised only
within 90 days after the termination of the Purchaser's Service for cash or for
cancellation of indebtedness incurred in purchasing the Shares.

            (f) Accelerated Vesting. Unless the applicable Stock Issuance
Agreement provides otherwise, any right to repurchase a Purchaser's unvested
Shares at the original Purchase Price (if any) upon termination of the
Purchaser's Service shall lapse and all of such Shares shall become vested if
(i) the Company is subject to a Corporate Transaction before the Purchaser's
Service terminates and (ii) the repurchase right is not assigned to the
Successor Corporation or to its parent or subsidiary.

      22. No Enlargement of Service Rights. The establishment and maintenance of
the Plan is purely voluntary on the part of the Company, and the continuance of
the Plan shall not be deemed to constitute a contract between the Company and
any Optionee or Purchaser, or to be consideration for or a condition of the
Service of any Optionee or Purchaser. Nothing contained in the Plan shall be
deemed to give any Optionee or Purchaser the right to be retained in the Service
of the Company, its Parent, Subsidiary or a Successor Corporation, or to
interfere with the right of the Company or any such corporations to discharge or
retire any Optionee or Purchaser at any time for any reason, with or without
cause.

      23. Legends on Certificates.

            (a) Federal Law, All certificates evidencing Shares issued under the
Plan shall bear the following legend:

      "THE SHARES REPRESENTED HEREBY MAY NOT BE SOLD, ASSIGNED, TRANSFERRED,
      ENCUMBERED OR IN ANY MANNER DISPOSED OF, EXCEPT IN COMPLIANCE WITH THE
      TERMS OF WRITTEN AGREEMENTS BETWEEN THE COMPANY AND THE REGISTERED HOLDER
      OF THE SHARES (OR THE PREDECESSOR IN INTEREST TO THE SHARES). SUCH
      AGREEMENTS GRANT TO THE COMPANY CERTAIN RIGHTS OF FIRST REFUSAL UPON AN
      ATTEMPTED TRANSFER OF THE SHARES AND CERTAIN REPURCHASE RIGHTS UPON
      TERMINATION OF SERVICE WITH THE COMPANY. THE SECRETARY OF THE COMPANY WILL
      UPON WRITTEN REQUEST FURNISH A COPY OF SUCH AGREEMENTS TO THE HOLDER
      HEREOF WITHOUT CHARGE."

All certificates evidencing Shares in an unregistered transaction shall bear the
following legend (and such other restrictive legends as are required or deemed
advisable under the provisions of any applicable law):

      "THE SHARES REPRESENTED HEREBY HAVE NOT BEEN REGISTERED UNDER THE
      SECURITIES ACT OF 1933, AS AMENDED, AND MAY NOT BE SOLD, PLEDGED, OR
      OTHERWISE TRANSFERRED WITHOUT AN EFFECTIVE REGISTRATION THEREOF UNDER SUCH
      ACT OR AN OPINION OF COUNSEL, SATISFACTORY TO THE COMPANY AND ITS COUNSEL,
      THAT SUCH REGISTRATION IS NOT REQUIRED."

                                     - 10 -
<PAGE>

            (b) State Legend. If required by applicable state authorities, each
certificate representing the Options and Shares issuable under the Plan shall be
endorsed on its face with any legends required by such authorities.

      24. Invalid Provisions. In the event that any provision of the Plan is
found to be invalid or otherwise unenforceable under any applicable law, such
invalidity or unenforceability shall not be construed as rendering any other
provisions contained herein as invalid or unenforceable, and all such other
provisions shall be given full force and effect to the same extent as though the
invalid or unenforceable provision was not contained herein.

      25. Financial Reports. The Company each year shall furnish to Optionees,
Purchasers and stockholders who have received Shares under the Plan its balance
sheet and income statement, unless such Optionees, Purchasers or stockholders
are key Employees whose duties with the Company assure them access to equivalent
information. Such balance sheet and income statement need not be audited.

      26. Modification, Extension and Assumption of Options. Within the
limitations of the Plan, the Board may modify, extend or assume outstanding
Options or may accept the cancellation of outstanding Options (whether granted
by the Company or another issuer) in return for the grant of new Options for the
same or a different number of Shares and at the same or a different Option
Price. The foregoing notwithstanding, no modification of an Option shall,
without the consent of the Optionee, impair the Optionee's rights or increase
the Optionee's obligations under such Option. In connection with a corporate
reorganization, merger, consolidation, acquisition or similar event, the Board
may also assume or substitute outstanding options granted by the Company or by
another issuer for options granted under the Plan, in compliance with Section
424 of the Code.

      27. Repurchase of Vested Shares, In the event that the Company elects to
repurchase any vested Shares upon a termination of Service, the Company shall
pay to the Optionee (or Purchaser) the higher of the Option Price (or Purchase
Price) and the fair market value of such Shares on the date this Company
exercises its repurchase right. Such repurchase right shall be exercised within
sixty (60) days after termination of Service.

      28. Governing Law. The Plan shall be governed and construed in accordance
with the laws of Delaware (except for its choice-of-law provisions).

                                     - 11 -

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