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EXHIBIT 10.4

                         MEDICAL ACTION INDUSTRIES INC.
                      1994 STOCK INCENTIVE PLAN, AS AMENDED

                              SECTION 1 DEFINITIONS

1.1 DEFINITIONS. Whenever used herein, the masculine pronoun shall be deemed to
include the feminine and the singular to include the plural, unless the context
clearly indicates otherwise, and the following capitalized words and phrases are
used herein within the meaning thereafter ascribed:

         (a) "BOARD OF DIRECTORS" means the board of directors of the Company.

         (b) "CHANGE IN CONTROL" means the first to occur of the following
         events:

              (i) any person (as defined in Section 3(a)(9) of the Exchange Act
         and as used in Sections 13(d) and 14(d) thereof), excluding the
         Company, any Subsidiary and any employee benefit plan sponsored or
         maintained by the Company or any Subsidiary (including any trustee of
         such plan acting as trustee), but including 'group' as defined in
         Section 13(d)(3) of the Exchange Act (a "Person"), becomes the
         beneficial owner of shares of the Company having at least twenty (20%)
         percent of the total number of votes that may be cast for the election
         of directors of the Company (the "Voting Shares"); provided that no
         Change of Control will occur as a result of an acquisition of stock by
         the Company which increases, proportionately, the stock representing
         the voting power of the Company, and provided further that if such
         person or group acquires stock representing more than twenty percent
         (20%) of the voting power of the Company by reason of share purchases
         by the Company, and after such share purchases by the Company acquires
         any additional shares representing the voting power of the Company,
         then a Change in Control shall occur;

              (ii) the shareholders of the Company shall approve any merger or
         other business combination of the Company, sale of the Company's assets
         or combination of the foregoing transactions (a "Transaction") other
         than a Transaction involving only the Company and one or more of its
         Subsidiaries, or a Transaction immediately following which the
         shareholders of the Company immediately prior to the Transaction
         continue to have a majority of the voting power in the resulting entity
         excluding for this purpose any shareholder owning directly or
         indirectly more than ten percent (10%) of the shares of the other
         company involved in the merger; or

              (iii) within any 24-month period beginning on or after June 30,
         1994, who were directors of the Company immediately before the
         beginning of such period (the "Incumbent Directors") shall cease (for
         any reason other

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         than death) to constitute at least a majority of the Board of Directors
         or the board of directors of any successor to the Company, provided
         that any director who was not a director as of July 1, 1994 shall be
         deemed to be an Incumbent Director if such director was elected to the
         Board of Directors by, or on the recommendation of or with the approval
         of, at least two-thirds of the directors who then qualified as
         Incumbent Directors either actually or by prior operation of this
         clause (iii); and provided further that any director elected to the
         Board of Directors to avoid or settle a threatened or actual proxy
         contest shall in no event be deemed to be an Incumbent Director.

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

         (d) "COMMITTEE" means the committee appointed by the Board of Directors
to administer the Plan. The Committee shall consist of at least two members of
the Board of Directors, each of whom shall be a "disinterested person", as
defined in Rule 16b-3 as promulgated under the Exchange Act.

         (e) "COMPANY" means Medical Action Industries Inc., a Delaware
corporation.

         (f) "DISABILITY" has the same meaning as provided in the long-term
disability plan or policy maintained or, if applicable, most recently
maintained, by the Company or, if applicable, any affiliate of the Company for
the Participant. If no long-term disability plan or policy was ever maintained
on behalf of the Participant or, if the determination of Disability relates to
an Incentive Stock Option, disability shall mean the condition described in Code
Section 22(e)(3), as amended from time to time. In the event of a dispute, the
determination of Disability shall be made by the Committee and shall be
supported by advice of a physician competent in the area to which such
Disability relates.

         (g) "EXCHANGE ACT" means the Securities Exchange Act of 1934, as
amended from time to time.

         (h) "FAIR MARKET VALUE" with regard to a date means the closing price
at which Stock shall have been sold on the last trading date prior to that date
as reported by the National Association of Securities Dealers Automated
Quotation System (or, if applicable, as reported by a national securities
exchange selected by the Committee on which the shares of Stock are then
actively traded) and published in The Wall Street Journal; provided that, for
purposes of granting awards other than Incentive Stock Options, Fair Market
Value of the shares of Stock may be determined by the Committee by reference to
the average market value determined over a period certain or as of specified
dates, to a tender offer price for the shares of Stock (if settlement of an
award is triggered by such an event) or to any other reasonable measure of fair
market value.

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         (i) "OPTION" means a non-qualified stock option or an incentive stock
option.

         (j) "OVER 10% OWNER" means an individual who at the time an Incentive
Stock Option is granted owns Stock possessing more than 10% of the total
combined voting power of the Company or one of its Subsidiaries, determined by
applying the attribution rules of Code Section 424(d).

         (k) "PARTICIPANT" means an individual who receives a Stock Incentive
hereunder.

         (l) "PLAN" means the Medical Action Industries Inc 1994 Stock Incentive
Plan.

         (m) "STOCK" means the Company's common stock, $.001 par value.

         (n) "STOCK INCENTIVE AGREEMENT" means an agreement between the Company
and a Participant or other documentation evidencing an award of a Stock
Incentive.

         (o) "STOCK INCENTIVE PROGRAM" means a written program established by
the Committee, pursuant to which Stock Incentives are awarded under the Plan
under uniform terms, conditions and restrictions set forth in such written
program.

         (p) "STOCK INCENTIVES" means, collectively, Incentive Stock Options,
Non-Qualified Stock Options and Stock Awards.

         (q) "SUBSIDIARY" means any corporation (other than the Company) in an
unbroken chain of corporations beginning with the Company if, with respect to
Incentive Stock Options, at the time of the granting of the Option, each of the
corporations other than the last corporation in the unbroken chain owns stock
possessing 50% or more of the total combined voting power of all classes of
stock in one of the other corporations in the chain.

                       SECTION 2 THE STOCK INCENTIVE PLAN

2.1 PURPOSE OF THE PLAN. The Plan is intended to (a) provide incentive to
officers and key employees of the Company and its affiliates to stimulate their
efforts toward the continued success of the Company and to operate and manage
the business in a manner that will provide for the long-term growth and
profitability of the Company; (b) encourage stock ownership by officers and key
employees by providing them with a means to acquire a proprietary interest in
the Company, acquire shares of Stock, or to receive compensation which is based
upon appreciation in the value of Stock; and (c) provide a means of obtaining,
rewarding and retaining key personnel.

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2.2 STOCK SUBJECT TO THE PLAN. Subject to adjustment in accordance with Section
5.2, 1,350,000 shares of Stock (the "Maximum Plan Shares") are hereby reserved
exclusively for issuance pursuant to Stock Incentives. At no time shall the
Company have outstanding Stock Incentives in excess of the Maximum Plan shares;
for this purpose, the outstanding Stock Incentives and shares of Stock issued in
respect of Stock Incentives shall be computed in accordance wit Rule 16b-3(a)(1)
as promulgated under the Exchange Act. To the extent permitted by Rule
16b-3(a)(1) as promulgated under the Exchange Act, the shares of Stock
attributable to the nonvested, unpaid, unexercised, unconverted or otherwise
unsettled portion of any Stock Incentive that is forfeited or cancelled or
expires or terminates for any reason without becoming vested, paid, exercised,
converted or otherwise settled in full shall again be available for purposes of
the Plan.

2.3 ADMINISTRATION OF THE PLAN. The Plan shall be administered by the Committee.
The Committee shall have full authority in its discretion to determine the
officers and key employees of the Company or its affiliates to whom Stock
Incentives shall be granted and the terms and provisions of Stock Incentives
subject to the Plan; provided, however, that any award of a Stock Incentive to
any employee who is also a member of the Board of Directors shall be approved by
the majority of the "disinterested persons", as defined in Rule 16b-3 as
promulgated under the Exchange Act, then serving as members of the Board of
Directors, upon the recommendation of the Committee. Subject to the provisions
of the Plan, the Committee shall have full and conclusive authority to interpret
the Plan; to prescribe, amend and rescind rules and regulations relating to the
Plan; to determine the terms and provisions of the respective Stock Incentive
Agreements and to make all other determinations necessary or advisable for the
proper administration of the Plan. The Committee's determinations under the Plan
need not be uniform and may be made by it selectively among persons who receive,
or are eligible to receive, awards under the Plan (whether or not such persons
are similarly situated). The Committee's decisions shall be final and binding on
all Participants.

2.4 ELIGIBILITY AND LIMITS. Stock Incentives may be granted only to officers and
key employees of the Company, or any affiliate of the Company; provided,
however, that directors who serve on the Committee shall not be eligible to
receive awards that are subject to Section 16 of the Exchange Act while they are
members of the Committee and that an incentive stock option may only be granted
to an employee of the Company or any Subsidiary. In the case of incentive stock
options, the aggregate Fair Market Value (determined as at the date an incentive
stock option is granted) of stock with respect to which stock options intended
to meet the requirements of Code Section 422 become exercisable for the first
time by an individual during any calendar year under all plans of the Company
and its Subsidiaries shall not exceed $100,000; provided further, that if the
limitation is exceeded, the incentive stock option(s) which cause the limitation
to be exceeded shall be treated as non-qualified stock option(s).

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                       SECTION 3 TERMS OF STOCK INCENTIVES

3.1      TERMS AND CONDITIONS OF ALL STOCK INCENTIVES.

         (a) The number of shares of Stock as to which a Stock Incentive shall
be granted shall be determined by the Committee in its sole discretion, subject
to the provisions of Section 2.2 as to the total number of shares available for
grants under the Plan.

         (b) Each Stock Incentive shall either be evidenced by a Stock Incentive
Agreement in such form and containing such terms, conditions and restrictions as
the Committee may determine to be appropriate, or be made subject to the terms
of a Stock Incentive Program, containing such terms, conditions and restrictions
as the Committee may determine to be appropriate. Each Stock Incentive Agreement
or Stock Incentive Program shall be subject to the terms of the Plan and any
provisions contained in the Stock Incentive Agreement or Stock Incentive Program
that are inconsistent with the Plan shall be null and void.

         (c) The date a Stock Incentive is granted shall be date on which the
Committee has approved the terms and conditions of the Stock Incentive and has
determined the recipient of the Stock Incentive and the number of shares covered
by the Stock Incentive.

         (d) Each Stock Incentive Agreement or Stock Incentive Program shall
provide that, in the event of a Change in Control, the Stock Incentive shall be
cashed out on the basis of any price not greater than the highest price paid for
a share of Stock in any transaction reported by the National Association of
Securities Dealers Automated Quotation System or any national securities
exchange selected by the Committee on which the shares of Stock are then
actively traded during a specified period immediately preceding or ending on the
date of the Change in Control or offered for a share of Stock in any tender
offer occurring during a specified period immediately preceding or ending on the
date the tender offer commenced; provided that, in no case shall any such
specified period exceed one (1) year (the "Change in Control Price"). For
purposes of this Subsection the cash-out of a Stock Incentive shall be
determined as follows:

              (i) Options shall be cashed out on the basis of the excess, if
         any, of the Change in Control Price (but not more than the Fair Market
         Value of the Stock on the date of the cash-out in the case of Incentive
         Stock Options) over the Exercise Price with or without regard to
         whether the Option may otherwise be exercisable only in part; and

              (ii) Stock Awards shall be cashed out in an amount equal to the
         Change in Control Price with or without regard to any conditions or
         restrictions otherwise applicable to any such Stock Incentive.

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         (e) Any Stock Incentive may be granted in connection with all or any
portion of a previously or contemporaneously granted Stock Incentive. Exercise
or vesting of a Stock Incentive granted in connection with another Stock
Incentive may result in a pro rata surrender or cancellation of any related
Stock Incentive, as specified in the applicable Stock Incentive Agreement or
Stock Incentive Program.

         (f) Stock Incentives shall not be transferable or assignable except by
will or by the laws of descent and distribution and shall be exercisable, during
the Participant's lifetime, only by the Participant, or in the event of the
Disability of the Participant, by the legal representative of the Participant.

3.2 TERMS AND CONDITIONS OF OPTIONS. Each Option granted under the Plan shall be
evidenced by a Stock Incentive Agreement. At the time any Option is granted, the
Committee shall determine whether the Option is to be an incentive stock option
described in Code Section 422 or a non-qualified stock option, and the Option
shall be clearly identified as to its status as an incentive stock option or a
non-qualified stock option. An incentive stock option may only be granted within
ten (10) years from the earlier of the date the Plan is adopted or approved by
the Company's stockholders.

         (a) OPTION PRICE. Subject to adjustment in accordance with Section 5.2
and the other provisions of this Section 3.2, the exercise price (the "Exercise
Price") per share of Stock purchasable under any Option shall be as set forth in
the applicable Stock Incentive Agreement, but in no event shall it be less than
the Fair Market Value on the date the Option is granted. With respect to each
grant of an incentive stock option to a Participant who is an Over 10% Owner,
the Exercise Price shall not be less than 110% of the Fair Market Value on the
date the Option is granted. The Exercise Price of an Option may not be amended
or modified after the grant of the Option, and an Option may not be surrendered
in consideration of or exchanged for a grant of a new Option having an Exercise
Price below that of an Option which was surrendered or exchanged.

         (b) OPTION TERM. Any incentive stock option granted to a Participant
who is not an Over 10% Owner shall not be exercisable after the expiration of
ten (10) years after the date the Option is granted. Any incentive stock option
granted to an Over 10% Owner shall not be exercisable after the expiration of
five (5) years after the date the Option is granted. The term of any
non-qualified stock option plan shall be as specified in the applicable Stock
Incentive Agreement.

         (c) PAYMENT. Payment for all shares of Stock purchased pursuant to
exercise of an Option shall be made in any form or manner authorized by the
Committee in the Stock Incentive Agreement or by amendment thereto, including,
but not limited to, cash or, if the Stock Incentive Agreement provides, (i) by
delivery to the Company of a number of shares of Stock which have been owned by
the holder for at least six (6) months prior to the date of exercising having an
aggregate Fair Market Value of not less than the product of the Exercise Price

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multiplied by the number of shares the Participant intends to purchase upon
exercise of the Option on the date of delivery; (ii) in a cashless exercise
through a broker; or (iii) by having a number of shares of Stock withheld, the
Fair Market Value of which as of the date of exercise is sufficient to satisfy
the Exercise Price. In its discretion, the Committee also may authorize (at the
time an Option is granted or thereafter) Company financing to assist the
Participant as to payment of the Exercise Price on such terms as may be offered
by the Committee in its discretion. Any such financing shall require the payment
by the Participant of interest on the amount financed at a rate not less than
the "applicable federal rate" under the Code. Payment shall be made at the time
that the Option or any part thereof is exercised, and no shares shall be issued
or delivered upon exercise of an Option until full payment has been made by the
Participant. The holder of an Option as such shall have none of the rights of a
stockholder.

         (d) CONDITIONS TO THE EXERCISE OF AN OPTION. Each Option granted under
the Plan shall be exercisable by whom, at such time or times, or upon the
occurrence of such event or events, and in such amounts, as the Committee shall
specify in the Stock Incentive Agreement; provided, however, that subsequent to
the grant of an Option, the Committee, at any time before complete termination
of such Option, may accelerate the time or times at which such Option may be
exercised in whole or in part, including, without limitation, upon a Change in
Control and may permit the Participant or any other designated person to
exercise the Option, or any portion thereof, for all or part of the remaining
Option term, notwithstanding any provision of the Stock Incentive Agreement to
the contrary.

         (e) TERMINATION OF INCENTIVE STOCK OPTION. With respect to an incentive
stock option, in the event of termination of employment of a Participant, the
Option or portion thereof held by the Participant which is unexercised shall
expire, terminate, and become unexercisable no later than the expiration of
three (3) months after the date of termination of employment; provided, however,
that in the case of a holder whose termination of employment is due to death or
Disability, one (1) year shall be substituted for such three (3) month period.
For purposes of this Subsection (e), termination of employment of the
Participant shall not be deemed to have occurred if the Participant is employed
by another corporation (or a parent or subsidiary corporation of such other
corporation) which has assumed the incentive stock option of the Participant in
a transaction to which Code Section 424(a) is applicable.

         (f) SPECIAL PROVISIONS FOR CERTAIN SUBSTITUTE OPTIONS. Notwithstanding
anything to the contrary in this Section 3.2, any Option issued in substitution
for an option previously issued by another entity, which substitution occurs in
connection with a transaction to which Code Section 424(a) is applicable, may
provide for an exercise price computed in accordance with such Code Section and
the regulations thereunder and may contain such other terms and conditions as
the Committee may prescribe to cause such substitute Option to contain as nearly
as possible the same terms and conditions (including the applicable vesting

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and termination provisions) as those contained in the previously issued option
being replaced thereby.

3.3 TERMS AND CONDITIONS OF STOCK AWARDS. The number of shares of Stock subject
to a Stock Award and restrictions or conditions on such shares, if any, shall be
as the Committee determines, and the certificate for such shares shall bear
evidence of any restrictions or conditions. Subsequent to the date of the grant
of the Stock Award, the Committee shall have the power to permit, in its
discretion, an acceleration of the expiration of an applicable restriction
period with respect to any part or all of the shares awarded to a Participant.
The Committee may require a cash payment from the Participant in an amount no
greater than the aggregate Fair Market Value of the shares of Stock awarded
determined at the date of grant in exchange for the grant of a Stock Award or
may grant a Stock Award without the requirement of a cash payment. In the event
that shares of Stock subject to Stock Awards are forfeited by a Participant,
such shares of Stock may again be subject to a new Stock Award under the Plan.

3.4 TREATMENT OF AWARDS UPON TERMINATION OF EMPLOYMENT. Except as otherwise
provided by Plan Section 3.2(e), any award under this Plan to a Participant who
has terminated employment may be cancelled, accelerated, paid or continued, as
provided in the applicable Stock Incentive Agreement or Stock Incentive Program,
or, in the absence of such provision, as the Committee may determine. The
portion of any award exercisable in the event of continuation or the amount of
any payment due under a continued award may be adjusted by the Committee to
reflect the Participant's period of service from the date of grant through the
date of the Participant's termination of employment or such other factors as the
Committee determines are relevant to its decision to continue the award.

                         SECTION 4 RESTRICTIONS ON STOCK

4.1 ESCROW OF SHARES. Any certificates representing the shares of Stock issued
under the Plan shall be issued in the Participant's name, but, if the applicable
Stock Incentive Agreement or Stock Incentive Program so provides, the shares of
Stock shall be held by a custodian designated by the Committee (the
"Custodian"). Each applicable Stock Incentive Agreement or Stock Incentive
Program providing for transfer of shares of Stock to the Custodian shall appoint
the Custodian as the attorney-in-fact for the Participant for the term specified
in the applicable Stock Incentive Agreement or Stock Incentive Program, with
full power and authority in the Participant's name, place and stead to transfer,
assign and convey to the Company any shares of Stock held by the Custodian for
such Participant, if the Participant forfeits the shares under the terms of the
applicable Stock Incentive Agreement or Stock Incentive Program. During the
period that the Custodian holds the shares subject to this Section, the
Participant shall be entitled to all rights, except as provided in the
applicable Stock Incentive Agreement or Stock Incentive Program, applicable to
shares of Stock not so held. Any dividends

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declared on shares of Stock held by the Custodian shall, as the Committee may
provide in the applicable Stock Incentive Agreement or Stock Incentive Program,
be paid directly to the Participant or, in the alternative, be retained by the
Custodian or by the Company until the expiration of the term specified in the
applicable Stock Incentive Agreement or Stock Incentive Program and shall then
be delivered, together with any proceeds, with the shares of Stock to the
Participant or to the Company, as applicable.

4.2 RESTRICTIONS ON TRANSFER. The Participant shall not have the right to make
or permit to exist any disposition of the shares of Stock issued pursuant to the
Plan except as provided in the Plan or the applicable Stock Incentive Agreement
or Stock Incentive Program. Any disposition of the shares of Stock issued under
the Plan by the Participant not made in accordance with the Plan or the
applicable Stock Incentive Agreement or Stock Incentive Program shall be void.
The Company shall not recognize, or have the duty to recognize, any disposition
not made in accordance with the Plan and the applicable Stock Incentive
Agreement or Stock Incentive Program, and the shares so transferred shall
continue to be bound by the Plan and the applicable Stock Incentive Agreement or
Stock Incentive Program.

                          SECTION 5 GENERAL PROVISIONS

5.1 WITHHOLDING. The Company shall deduct from all cash distributions under the
Plan any taxes required to be withheld by federal, state or local government.
Whenever the Company proposes or is required to issue or transfer shares of
Stock under the Plan or upon the vesting of any Stock Award, the Company shall
have the right to require the recipient to remit to the Company an amount
sufficient to satisfy any federal, state and local withholding tax requirements
prior to the delivery of any certificate or certificates for such shares or the
vesting of such Stock Award. A Participant may pay the withholding tax in cash,
or, if the applicable Stock Incentive Agreement or Stock Incentive Program
provides, a Participant may elect to have the number of shares of Stock he is to
receive reduced by, or with respect to a Stock Award, tender back to the
Company, the smallest number of whole shares of Stock which, when multiplied by
the Fair Market Value of the shares of Stock determined as of the Tax Date
(defined below), is sufficient to satisfy federal, state and local, if any,
withholding taxes arising from exercise or payment of a Stock Incentive (a
"Withholding Election"). A Participant may make a Withholding Election only if
both of the following conditions are met:

         (a) The Withholding Election must be made on or prior to the date on
which the amount of tax required to be withheld is determined (the "Tax Date")
by executing and delivering to the Company a properly completed notice of
Withholding Election as prescribed by the Committee; and

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         (b) Any Withholding Election made will be irrevocable except on six
months advance written notice delivered to the Company; however, the Committee
may in its sole discretion disapprove and give no effect to the Withholding
Election.

5.2      CHANGES IN CAPITALIZATION; MERGER; LIQUIDATION.

         (a) The number of shares of Stock reserved for the grant of Options and
Stock Awards; the number of shares of Stock reserved for issuance upon the
exercise or payment, as applicable, of each outstanding Option, and upon vesting
or grant, as applicable, of each Stock Award; the Exercise Price of each
outstanding Option shall be proportionately adjusted for any increase or
decrease in the number of issued shares of Stock resulting from a subdivision or
combination of shares or the payment of a stock dividend in shares of Stock to
holders of outstanding shares of Stock or any other increase or decrease in the
number of shares of Stock outstanding effected without receipt of consideration
by the Company.

         (b) In the event of a merger, consolidation or other reorganization of
the Company or tender offer for shares of Stock, the Committee may make such
adjustments with respect to awards and take such other action as it deems
necessary or appropriate to reflect such merger, consolidation, reorganization
or tender offer, including, without limitation, the substitution of new awards,
or the adjustment of outstanding awards, the acceleration of awards or the
removal of restrictions on outstanding awards. Any adjustment pursuant to this
Section 5.2 may provide, in the Committee's discretion, for the elimination
without payment therefor of any fractional shares that might otherwise become
subject to any Stock Incentive, but shall not otherwise diminish the then value
of the Stock Incentive.

         (c) The existence of the Plan and the Stock Incentives granted pursuant
to the Plan shall not affect in any way the right or power of the Company to
make or authorize any adjustment, reclassification, reorganization or other
change in its capital or business structure, any merger or consolidation of the
Company, any issue of debt or equity securities having preference or priorities
as to the Stock or the rights thereof, the dissolution or liquidation of the
Company, any sale or transfer of all or any part of its business or assets, or
any other corporate act or proceeding.

5.3 CASH AWARDS. The Committee may, at any time and in its discretion, grant to
any holder of a Stock Incentive the right to receive, at such times and in such
amounts as determined by the Committee in its discretion, a cash amount which is
intended to reimburse such person for all or a portion of the federal, state and
local income taxes imposed upon such person as a consequence of the receipt of
the Stock Incentive or the exercise of rights thereunder.

5.4 COMPLIANCE WITH CODE. All incentive stock options to be granted hereunder
are intended to comply with Code Section 422, and all provisions of the

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Plan and all incentive stock options granted hereunder shall be construed in
such manner as to effectuate that intent.

5.5 RIGHT TO TERMINATE EMPLOYMENT. Nothing in the Plan or in any Stock Incentive
shall confer upon any Participant the right to continue as an employee or
officer of the Company or any of its affiliates or affect the right of the
Company or any of its affiliates to terminate the Participant's employment at
any time.

5.6 NON-ALIENATION OF BENEFITS. Other than as specifically provided with regard
to the death of a Participant, no benefit under the Plan shall be subject in any
manner to anticipation, alienation, sale, transfer, assignment, pledge,
encumbrance or charge; and any attempt to do so shall be void. No such benefit
shall, prior to receipt by the Participant, be in any manner liable for or
subject to the debts, contracts, liabilities, engagements or torts of the
Participant.

5.7 LISTING AND LEGAL COMPLIANCE. The Committee may suspend the exercise or
payment of any Stock Incentive so long as it determines that securities exchange
listing or registration or qualification under any securities laws is required
in connection therewith and has not been completed on terms acceptable to the
Committee.

5.8 TERMINATION AND AMENDMENT OF THE PLAN. The Board of Directors at any time
may amend or terminate the Plan without stockholder approval; provided, however,
that the Board of Directors may condition any amendment on the approval of
stockholders of the Company if such approval is necessary or advisable with
respect to tax, securities or other applicable laws. No such termination or
amendment without the consent of the holder of a Stock Incentive shall adversely
affect the rights of the Participant under such Stock Incentive.

5.9 STOCKHOLDER APPROVAL. The Plan shall be submitted to the stockholders of the
Company for their approval within twelve (12) months before or after the
adoption of the Plan by the Board of Directors of the Company. If such approval
is not obtained, any Stock Incentive granted hereunder shall be void.

5.10 CHOICE OF LAW. The laws of the State of Delaware shall govern the Plan, to
the extent not preempted by federal law.

5.11 EFFECTIVE DATE OF PLAN. The Plan shall become effective upon the date the
Plan is approved by the stockholders of the Company and shall terminate on
August 9, 2009.

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EXHIBIT 10.10

                        SIXTH AMENDMENT TO LOAN AGREEMENT

         THIS SIXTH AMENDMENT ("Amendment") made this 18th day of June, 2002
between MEDICAL ACTION INDUSTRIES INC., a Delaware corporation, having its
principal place of business at 800 Prime Place, Hauppauge, New York 11788 (the
"Borrower") and CITIBANK, N.A., having an office at 730 Veterans Memorial
Highway, Hauppauge, New York 11788 (the "Bank").

                              W I T N E S S E T H :

         WHEREAS, the Borrower and the Bank entered into a Loan Agreement dated
as of the 18th day of March, 1999, which Loan Agreement has heretofore been
amended pursuant to that certain First Amendment dated as of September 1, 1999,
that certain Second Amendment dated as of June 28, 2000, that certain Third
Amendment dated as of October 10, 2000, that certain Fourth Amendment dated as
of November 10, 2000 and that certain Fifth Amendment dated as of November 28,
2001 (as so amended, the "Agreement"); and

         WHEREAS, the Bank has made loans to the Borrower as evidenced by
certain notes of the Borrower and specifying interest to be paid thereon; and

         WHEREAS, the Borrower has requested that the Bank:

              (i) increase the Commitment for Revolving Credit Loans to Thirteen
Million ($13,000,000.00) Dollars;

              (ii) amend the Borrowing Base; and

              (iii) amend certain financial covenants contained in the
Agreement.

         NOW, THEREFORE, in consideration of Ten ($10.00) Dollars and other good
and valuable consideration, the receipt and sufficiency of which are hereby
acknowledged, the Borrower, the Guarantors and the Bank do hereby agree as
follows:

         1. Defined Terms. As used in this Amendment, capitalized terms, unless
otherwise defined, shall have the meanings set forth in the Agreement.

         2. Representations and Warranties. As an inducement for the Bank to
enter into this Amendment, the Borrower and each Guarantor represents and
warrants as follows:

              A. That with respect to the Agreement and the Loan Documents
executed in connection therewith and herewith:

                                       31
<PAGE>

              (i) There are no defenses or offsets to the Borrower's or any
         Guarantor's obligations under the Agreement as amended hereby, the Note
         or any of the Loan Documents or any other agreements in favor of the
         Bank referred to in the Agreement, and if any such defenses or offsets
         exist without the knowledge of the Borrower or any Guarantor, the same
         are hereby waived.

              (ii) All of the representations and warranties made by the
         Borrower and any Guarantor in the Agreement as amended hereby are true
         and correct in all material respects as if made on the date hereof,
         except for those made with respect to a particular date, which such
         representations and warranties are restated as of such date; and
         provided further that the representations and warranties set forth in
         Section 4.01(f) of the Agreement shall relate to the financial
         statements of the Borrower for the fiscal year ended March 31, 2002.

         4. New and Amended Definitions. (a) The following definition is hereby
added to the Agreement:

              "AMENDED AND RESTATED REVOLVING CREDIT NOTE" means a promissory
              note of the Borrower payable to the order of the Bank, in
              substantially the form of Exhibit A annexed to the Sixth Amendment
              to this Agreement, evidencing the aggregate indebtedness of the
              Borrower to the Bank resulting from Revolving Credit Loans made by
              the Bank to the Borrower pursuant to this Agreement.

              (b) The following definitions contained in the Agreement are
hereby amended to read as follows:

              "BORROWING BASE" means the sum of eighty (80%) of the Borrower's
              Eligible Accounts Receivable, plus (ii) the lesser of (x) fifty
              five (55%) percent of the Borrower's Eligible Inventory or (y)
              $8,000,000.00.

              "NOTE" OR "NOTES" means the Term Loan Note, the Amended and
              Restated Revolving Credit Note, the Term Loan II Note or any or
              all of the same as the context may require.

              "REVOLVING CREDIT MATURITY DATE" means March 31, 2004.

         5. Amendments. (a) Section 2.08 of the Agreement is hereby amended to
read as follows:

                                       32
<PAGE>

              "SECTION 2.08. THE REVOLVING CREDIT LOANS. The Bank agrees, on the
              date of this Agreement, on the terms and conditions of this
              Agreement and in reliance upon the representations and warranties
              set forth in this Agreement, to lend to the Borrower prior to the
              Revolving Credit Maturity Date such amounts as the Borrower may
              request from time to time (individually, a "Revolving Credit Loan"
              or collectively, the "Revolving Credit Loans"), which amounts may
              be borrowed, repaid and reborrowed; provided, however, that the
              aggregate amount of such Revolving Credit Loans plus L/C Exposure
              plus B/A Exposure outstanding at any one time shall not exceed the
              lesser of (i) Thirteen Million ($13,000,000.00) Dollars (the
              "Commitment"), or (ii) the Adjusted Borrowing Base, or such lesser
              amount of the Commitment as may be reduced pursuant to Section
              2.14 hereof.

              Each Revolving Credit Loan shall be a Prime Rate Loan or a
              Eurodollar Loan (or a combination thereof) as the Borrower may
              request subject to and in accordance with Section 2.09. The Bank
              may at its option make any Eurodollar Loan by causing a foreign
              branch or affiliate to make such Loan, provided that any exercise
              of such option shall not affect the obligation of the Borrower to
              repay such Loan in accordance with the terms of the Revolving
              Credit Note. Subject to the other provisions of this Agreement,
              Revolving Credit Loans of more than one type may be outstanding at
              the same time."

              (b) Section 2.10 of the Agreement is hereby amended to read as
follows:

              "SECTION 2.10. AMENDED AND RESTATED REVOLVING CREDIT NOTE. Each
              Revolving Credit Loan shall be (i) in the case of each Prime Rate
              Loan, in the minimum principal amount of $100,000.00, and in
              minimum increased multiples of $50,000.00, and (ii) in the case of
              each Eurodollar Loan, in the minimum principal amount of
              $1,000,000.00 and in minimum increased multiples of $100,000.00
              (except that, if any such Prime Rate Loan so requested shall
              exhaust the remaining available Commitment, such Prime Rate Loan
              may be in an amount equal to the amount of the remaining available
              Commitment). Each Revolving Credit Loan shall be evidenced by the
              Amended and Restated Revolving Credit Note of the Borrower. The
              Amended and Restated Revolving Credit Note shall be dated the date
              of the Sixth Amendment to this Agreement and be in the principal
              amount of Thirteen Million ($13,000,000.00) Dollars, and shall
              mature on the Revolving Credit Maturity Date, at which time the
              entire outstanding principal balance and all interest thereon
              shall be due and payable. The Amended and Restated

                                       33
<PAGE>

              Revolving Credit Note shall be entitled to the benefits and
              subject to the provisions of this Agreement.

              At the time of the making of each Revolving Credit Loan and at the
              time of each payment of principal thereon, the holder of the
              Amended and Restated Revolving Credit Note is hereby authorized by
              the Borrower to make a notation on the schedule annexed to the
              Amended and Restated Revolving Credit Note of the date and amount,
              and the type and Interest Period of the Revolving Credit Loan or
              payment, as the case may be. Failure to make a notation with
              respect to any Revolving Credit Loan shall not limit or otherwise
              affect the obligation of the Borrower hereunder or under the
              Amended and Restated Revolving Credit Note with respect to such
              Revolving Credit Loan, and any payment of principal on the Amended
              and Restated Revolving Credit Note by the Borrower shall not be
              affected by the failure to make a notation thereof on said
              schedule."

              (c) Section 2.11 of the Agreement is hereby amended to read as
follows:

              "SECTION 2.11. PAYMENT OF INTEREST ON THE AMENDED AND RESTATED
              REVOLVING CREDIT NOTE. (a) In the case of a Prime Rate Loan,
              interest shall be payable at a rate per annum equal to the Prime
              Rate. Such interest shall be payable on each Interest Payment
              Date, commencing with the first Interest Payment Date after the
              date of such Prime Rate Loan and on the Revolving Credit Maturity
              Date. Any change in the rate of interest on the Amended and
              Restated Revolving Credit Note due to a change in the Prime Rate
              shall take effect as of the date of such change in the Prime Rate.

                   (b) In the case of a Eurodollar Loan, interest shall be
              payable at a rate per annum equal to the Reserve Adjusted LIBOR
              Rate plus the LIBOR Applicable Margin. Such interest shall be
              payable on each Interest Payment Date, commencing with the first
              Interest Payment Date after the date of such Eurodollar Loan and
              on the Revolving Credit Maturity Date. In the event Eurodollar
              Loans are available, the Bank shall determine the rate of interest
              applicable to each requested Eurodollar Loan for each Interest
              Period at 11:00 a.m., New York City time, or as soon as
              practicable thereafter, two (2) Business Days prior to the
              commencement of such Interest Period and shall use its best
              efforts to notify the Borrower of the rate of interest so
              determined. Such determination shall be conclusive absent manifest
              error."

                                       34
<PAGE>

              (d) The first sentence of Section 5.01 of the Agreement is hereby
amended to read as follows:

              "SECTION 5.01. AFFIRMATIVE COVENANTS. So long as any amount shall
              remain outstanding under the Term Loan II Note, the Revolving
              Credit Note or the Amended and Restated Revolving Credit Note, or
              so long as the Commitment shall remain in effect, the Borrower
              will, unless the Bank shall otherwise consent in writing:"

              (e) The first sentence of Section 5.02 of the Agreement is hereby
amended to read as follows:

              "SECTION 5.02. NEGATIVE COVENANTS. So long as any amount shall
              remain outstanding under the Term Loan II Note, the Revolving
              Credit Note or the Amended and Restated Revolving Credit Note, or
              so long as the Commitment shall remain in effect, the Borrower
              will not, without the written consent of the Bank:"

              (f) Section 5.02(d) of the Agreement is hereby amended to read as
follows:

              "(d) Merger. Merge into, or consolidate with or into, or have
              merged into it, any Person; and, for the purpose of this
              subsection (d), the acquisition or sale by the Borrower by lease,
              purchase or otherwise, of all, or substantially all, of the common
              stock or the assets of any Person or of it shall be deemed a
              merger of such Person with the Borrower other than in connection
              with Permitted Acquisitions, provided that the total aggregate
              consideration (whether cash, stock or assumed liabilities) for all
              Permitted Acquisitions (not including the acquisition of the
              medical products division of Acme United Corp., certain assets of
              Medi-Flex Products, Inc. or the acquisition of MD Industries)
              shall not exceed $2,000,000.00 in any fiscal year or $5,000,000.00
              in the aggregate during the term of this Agreement."

              (g) The first sentence of Section 5.03 of the Agreement is hereby
amended to read as follows:

              "SECTION 5.03. FINANCIAL REQUIREMENTS. So long as any amount shall
              remain outstanding under the Revolving Credit Note, the Amended
              and Restated Revolving Credit Note or the Term Loan II Note or so
              long as the Commitment shall remain in effect:"

              (h) Section 5.03(a) of the Agreement is hereby amended to read as
follows:

                                       35
<PAGE>

              "(a) Minimum Capital Base. The Borrower will maintain at all
              times, to be tested as of each fiscal quarter end, a minimum
              Capital Base of not less than the following:

              Period                                 Minimum Capital Base
              ------                                 --------------------

              3/31/01 to 3/30/03                        $ 7,000,000.00
              3/31/03 to 3/30/04                        $12,000,000.00
              3/31/04 and thereafter                    $17,000,000.00"

              (i) Section 5.03(b) of the Agreement is hereby amended to read as
follows:

              "(b) Maximum Cash Flow Leverage Ratio. The Borrower will maintain
              at all times a maximum Cash Flow Leverage Ratio of not less than
              the following, to be tested quarterly (i) on an annualized basis
              during the period ending December 31, 2002, and (ii) on a rolling
              four quarter basis for each fiscal year thereafter:

                                                       Maximum Cash Flow
               Period                                    Leverage Ratio
               ------                                    --------------

               3/31/01 to 3/30/03                        3.50 to 1.0
               3/31/03 to 3/30/04                        2.00 to 1.0
               3/31/04 and thereafter                    1.50 to 1.0"

              (j) Section 6.01(a) of the Agreement is hereby amended to read as
follows:

              "(a) The Borrower shall fail to pay any installment of principal
              of, or interest on, the Term Loan Note, the Term Loan II Note, the
              Revolving Credit Note or the Amended and Restated Revolving Credit
              Note when due or any fees or other amounts owed in connection with
              this Agreement; or"

              (k) Section 6.01(d) of the Agreement is hereby amended to read as
follows:

              "(d) The Borrower or any Subsidiary of the Borrower shall fail to
              pay any Debt (excluding Debt evidenced by the Term Loan Note, the
              Term Loan II Note, the Revolving Credit Note and the Amended and
              Restated Revolving Credit Note) of the Borrower or any such
              Subsidiary (as the case may be), or any interest or premium
              thereon, when due (whether by scheduled maturity, required

                                       36
<PAGE>

              prepayment, acceleration, demand or otherwise) and such failure
              shall continue after the applicable grace period, if any,
              specified in the agreement or instrument relating to such Debt; or
              any other default under any agreement or instrument relating to
              any such Debt, or any other event shall occur and shall continue
              after the applicable grace period, if any, specified in such
              agreement or instrument, if the effect of such default or event is
              to accelerate, or to permit the acceleration of, the maturity of
              such Debt; or any such Debt shall be declared to be due and
              payable, or required to be prepaid (other than by a regularly
              scheduled required prepayment), prior to the stated maturity
              thereof; or"

              (l) Section 6.02 of the Agreement is hereby amended to read as
follows:

              "SECTION 6.02. REMEDIES ON DEFAULT. Upon the occurrence and
              continuance of an Event of Default the Bank may by notice to the
              Borrower, (i) terminate the Commitment, (ii) declare the Term Loan
              Note, the Term Loan II Note, the Revolving Credit Note, the
              Amended and Restated Revolving Credit Note, all interest thereon
              and all other amounts payable under this Agreement to be forthwith
              due and payable, whereupon the Commitment shall be terminated, the
              Term Loan Note, the Term Loan II Note, the Revolving Credit Note,
              the Amended and Restated Revolving Credit Note, all such interest
              and all such amounts shall become and be forthwith due and
              payable, without presentment, demand, protest or further notice of
              any kind, all of which are hereby expressly waived by the
              Borrower, and (ii) proceed to enforce its rights whether by suit
              in equity or by action at law, whether for specific performance of
              any covenant or agreement contained in this Agreement or any Loan
              Document, or in aid of the exercise of any power granted in either
              this Agreement or any Loan Document or proceed to obtain judgment
              or any other relief whatsoever appropriate to the enforcement of
              its rights, or proceed to enforce any other legal or equitable
              right which the Bank may have by reason of the occurrence of any
              Event of Default hereunder or under any Loan Document, provided,
              however, upon the occurrence of an Event of Default referred to in
              Section 6.01(e), the Commitment shall be immediately terminated,
              the Term Loan Note, the Term Loan II Note, the Revolving Credit
              Note, the Amended and Restated Revolving Credit Note, all interest
              thereon and all other amounts payable under this Agreement shall
              be immediately due and payable without presentment, demand,
              protest or further notice of any kind, all of which are hereby
              expressly waived by the Borrower. Any amounts collected pursuant
              to action taken under this Section 6.02 shall be applied to the
              payment of, first, any costs incurred by

                                       37
<PAGE>

              the Bank in taking such action, including but without limitation
              attorneys fees and expenses, second, to payment of the accrued
              interest on the Term Loan Note, the Term Loan II Note, the
              Revolving Credit Note and the Amended and Restated Revolving
              Credit Note,, and third, to payment of the unpaid principal of the
              Term Loan Note, the Term Loan II Note, the Revolving Credit Note
              and the Amended and Restated Revolving Credit Note,."

              (m) Section 7.04 of the Agreement is hereby amended to read as
follows:

              "SECTION 7.04. COSTS, EXPENSES AND TAXES. The Borrower agrees to
              pay on demand all costs and expenses of the Bank in connection
              with the preparation, execution, delivery and administration of
              this Agreement, the Term Loan II Note, the Revolving Credit Note,
              the Amended and Restated Revolving Credit Note and any other Loan
              Documents, including, without limitation, the fees and expenses of
              counsel for the Bank with respect thereto and with respect to
              advising the Bank as to its rights and responsibilities under this
              Agreement, and all costs and expenses, if any (including counsel
              fees and expenses), in connection with the enforcement of this
              Agreement, the Term Loan II Note, the Revolving Credit Note, the
              Amended and Restated Revolving Credit Note and any other Loan
              Documents. The Borrower shall at all times protect, indemnify,
              defend and save harmless the Bank from and against any and all
              claims, actions, suits and other legal proceedings, and
              liabilities, obligations, losses, damages, penalties, judgments,
              costs, expenses or disbursements which the Bank may, at any time,
              sustain or incur by reason of or in consequence of or arising out
              of the execution and delivery of this Agreement and the
              consummation of the transactions contemplated hereby. The Borrower
              acknowledges that it is the intention of the parties hereto that
              this Agreement shall be construed and applied to protect and
              indemnify the Bank against any and all risks involved in the
              execution and delivery of this Agreement and the consummation of
              the transactions contemplated hereby, all of which risks are
              hereby assumed by the Borrower, including, without limitation, any
              and all risks of the acts or omissions, whether rightful or
              wrongful, of any present or future de jure or de facto government
              or governmental authority, provided that the Borrower shall not be
              liable for any portion of such liabilities, obligations, losses,
              damages, penalties, actions, judgments, suits, costs, expenses or
              disbursements resulting from the Bank's gross negligence or
              willful misconduct. The provisions of this Section 7.04 shall
              survive the payment of the Notes and the termination of this
              Agreement."

                                       38
<PAGE>

              (n) Section 7.05 of the Agreement is hereby amended to read as
follows:

              "SECTION 7.05. RIGHT OF SET-OFF. Upon the occurrence and during
              the continuance of any Event of Default, the Bank is hereby
              authorized at any time and from time to time, to the fullest
              extent permitted by law, to set off and apply any and all deposits
              (general or special, time or demand, provisional or final) at any
              time held and other indebtedness at any time owing by the Bank, or
              any affiliate of the Bank, to or for the credit or the account of
              the Borrower or any Guarantor against any and all of the
              obligations of the Borrower or any Guarantor now or hereafter
              existing under this Agreement, the Term Loan Note, the Term Loan
              II Note, the Revolving Credit Note and the Amended and Restated
              Revolving Credit Note, irrespective of whether or not the Bank
              shall have made any demand under this Agreement, the Term Loan
              Note, the Term Loan II Note, the Revolving Credit Note or the
              Amended and Restated Revolving Credit Note and although such
              obligations may be unmatured. The rights of the Bank under this
              Section are in addition to all other rights and remedies
              (including, without limitation, other rights of set-off) which the
              Bank may have."

              (o) Section 7.10 of the Agreement is hereby amended to read as
follows:

              "SECTION 7.10. GOVERNING LAW. This Agreement, the Term Loan Note,
              the Term Loan II Note, the Revolving Credit Note, the Amended and
              Restated Revolving Credit Note and all other Loan Documents shall
              be governed by, and construed in accordance with, the laws of the
              State of New York."

         7. Conditions Precedent to the Effectiveness of this Amendment. The
obligation of the Bank hereunder is subject to the condition precedent that the
Bank shall have received from the Borrower the following, in form and substance
satisfactory to the Bank and its counsel:

              (a) The Amended and Restated Revolving Credit Note duly executed
              and payable to the order of the Bank.

              (b) Certified (as of the date of the Sixth Amendment to this
              Agreement) copies of the resolutions of the Board of Directors of
              the Borrower authorizing Amended and Restated Revolving Credit
              Note and authorizing and approving the Sixth Amendment to this
              Agreement and the other Loan Documents and the execution, delivery
              and performance thereof and certified copies of all

                                       39
<PAGE>

              documents evidencing other necessary corporate action and
              governmental approvals, if any, with respect to the Sixth
              Amendment to this Agreement and the other Loan Documents.

              (c) A certificate of the Secretary or an Assistant Secretary
              (attested to by another officer) of the Borrower certifying: (i)
              the names and true signatures of the officer or officers of the
              Borrower authorized to sign the Sixth Amendment to this Agreement,
              the Amended and Restated Revolving Credit Note and the other Loan
              Documents to be delivered hereunder on behalf of the Borrower; and
              (ii) a copy of the Borrower's by-laws as complete and correct on
              the date of the Sixth Amendment to this Agreement.

              (d) Copies of the certificate of incorporation and all amendments
              thereto of the Borrower, certified by the Secretary of State (or
              equivalent officer) of the state of incorporation of the Borrower
              and a certificate of existence and good standing with respect to
              the Borrower from the Secretary of State (or equivalent officer)
              of the state of incorporation of the Borrower and from the
              Secretary of State (or equivalent officer) of any state in which
              the Borrower is authorized to do business.

              (e) An opinion of Richard G. Satin, Esq., counsel for the Borrower
              as to certain matters referred to in Article IV of the Agreement
              and as to such other matters as the Bank or its counsel may
              reasonably request.

              (f) A Commitment Fee equal to $9,500.00.

              (g) All schedules, documents, certificates and other information
              provided to the Bank pursuant to or in connection with the Sixth
              Amendment to this Agreement shall be satisfactory to the Bank in
              all respects.

              (i) The following statements shall be true and the Bank shall have
              received a certificate signed by the President or principal
              accounting officer of the Borrower dated the date of the Sixth
              Amendment to this Agreement, stating that:

                   (i) The representations and warranties contained in Article
              IV of the Agreement and in the Loan Documents are true and correct
              on and as of such date; and

                   (ii) No Default or Event of Default has occurred and is
              continuing, or would result from the increase in the Commitment
              contemplated hereby.

                                       40
<PAGE>

              (h) All legal matters incident to the Sixth Amendment to this
              Agreement and the Loan transactions contemplated hereby shall be
              satisfactory to Cullen and Dykman, LLP, counsel to the Bank.

              (i) The Bank shall have received evidence that the Borrower has
              closed the acquisition of MD Industries, Inc.

              (j) Receipt by the Bank of such other approvals, opinions or
              documents as the Bank or its counsel may reasonably request.

              (k) The Borrower shall have paid the reasonable fees and
              disbursements of the Bank's counsel, Cullen and Dykman, LLP in
              connection with this Sixth Amendment to the Agreement."

         8. Governing Law. This Amendment shall be governed by, and construed in
accordance with, the laws of the State of New York.

         9. Counterparts. This Amendment may be executed in any number of
counterparts and by different parties hereto in separate counterparts, each of
which when so executed shall be deemed to be an original and all of which taken
together shall constitute one and the same agreement.

         10. Ratification. Except as hereby amended, the Agreement and all other
Loan Documents executed in connection therewith shall remain in full force and
effect in accordance with their originally stated terms and conditions. The
Agreement and all other Loan Documents executed in connection therewith, as
amended hereby, are in all respects ratified and confirmed.

         IN WITNESS WHEREOF, the parties hereto have executed this Amendment as
of the year and date first above written.

  MEDICAL ACTION INDUSTRIES INC.                     CITIBANK, N.A.

  By:/s/ Paul D. Meringolo                           By:/s/ Richard Romano
     ----------------------------------                 -----------------------
       President                                        Group Vice President

                                       41

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