Document:

EXHIBIT 10.27

                      PERFORMANCE HEALTH TECHNOLOGIES, INC.

                              AMENDED AND RESTATED

                            1999 STOCK INCENTIVE PLAN

                                                                 AUGUST 17, 2005

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                                TABLE OF CONTENTS

Purpose of the Plan............................................................1

Definitions....................................................................1

Administration of the Plan.....................................................3

Shares Subject to the Plan.....................................................4

Stock Options..................................................................4

Restricted Stock Awards........................................................5

              Grants...........................................................5

              Restriction Period...............................................6

              Restrictions Upon Transfer.......................................6

              Certificates.....................................................6

              Lapse of Restrictions............................................6

              Termination Prior to Lapse of Restrictions.......................6

Stock Appreciation Rights......................................................6

Right of First Refusal.........................................................7

Amendment or Termination of the Plan...........................................7

Term of Plan...................................................................8

Rights as Shareholder..........................................................8

Merger or Consolidation........................................................8

Changes in Capital and Corporate Structure.....................................8

Service........................................................................8

Withholding of Tax.............................................................9

Delivery and Registration of Stock.............................................9

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                      PERFORMANCE HEALTH TECHNOLOGIES, INC.

                              AMENDED AND RESTATED
                            1999 STOCK INCENTIVE PLAN

The Performance Health Technologies, Inc. 1999 Stock Incentive Plan was
heretofore adopted by the Board of Directors of Performance Health Technologies,
Inc. and was approved by the Stockholders of Performance Health Technologies,
Inc. The 1999 Stock Incentive Plan was thereafter amended and restated as of May
25, 2001, as approved by the Board of Directors and the Stockholders. The Board
of Directors and Stockholders have approved an additional amendment to the 1999
Stock Incentive Plan which amendment is incorporated in this Amended and
Restated 1999 Stock Incentive Plan. Such amendment increases the number of
shares subject to the 1999 Incentive Stock Plan from 6,000,000 to 9,000,000.
Accordingly, the Performance Health Technologies, Inc. 1999 Stock Incentive Plan
is hereby amended and restated in its entirety as follows and as so amended and
restated shall be referred to as the "Plan."

         1.       PURPOSE OF THE PLAN

The Plan is intended to provide a means whereby directors, employees,
consultants and advisors of Performance Health Technologies, Inc., and its
Related Corporations may sustain a sense of proprietorship and personal
involvement in the continued development and financial success of the Company,
and to encourage them to remain with and devote their best efforts to the
business of the Company, thereby advancing the interests of the Company and its
shareholders. Accordingly, the Company may permit certain directors, employees,
consultants and advisors to acquire Shares or otherwise participate in the
financial success of the Company, on the terms and conditions established
herein.

         2.       DEFINITIONS

The following terms shall be defined as set forth below:

         a. BOARD. Shall mean the Board of Directors of the Company.

         b. CAUSE. Shall mean the commitment of fraud, the misappropriation of
or intentional material damage to the property or business of the Company, the
substantial failure to fulfill the duties and responsibilities of a regular
position and/or comply with Company policies, rules or regulations, or the
conviction of a felony.

         c. CHANGE OF CONTROL. Shall mean:

                  i.    the consummation of the acquisition by any person (as
                        such term is defined in Section 13(d) or 14(d) of the
                        `34 Act of beneficial ownership (within the meaning of
                        Rule 13d-3 promulgated under the `34 Act) of fifty
                        percent (50%) or more of the combined voting power of
                        the then outstanding voting securities of the Company;
                        or

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                  ii.   the individuals who, as of the date hereof, are members
                        of the Board cease for any reason to constitute a
                        majority of the Board, unless the election, or
                        nomination for election by the stockholders, of any new
                        director was approved by a vote of a majority of the
                        Board, and such new director shall, for purposes of this
                        Agreement, be considered as a member of the Board; or

                  iii.  approval by stockholders of the Company of: (1) a merger
                        or consolidation if the stockholders, immediately before
                        such merger or consolidation, do not, as a result of
                        such merger or consolidation, own, directly or
                        indirectly, more than fifty percent (50%) of the
                        combined voting power of the then outstanding voting
                        securities of the entity resulting from such merger or
                        consolidation in substantially the same proportion as
                        their ownership of the combined voting power of the
                        voting securities of the Company outstanding immediately
                        before such merger or consolidation; or (2) a complete
                        liquidation or dissolution or an agreement for the sale
                        or other disposition of all or substantially all of the
                        assets of the Company.

Notwithstanding the foregoing, a Change in Control shall not be deemed to occur
solely because fifty percent (50%) or more of the combined voting power of the
then outstanding securities of the Company are acquired by: (1) a trustee or
other fiduciary holding securities under one or more employee benefit plans
maintained for employees of the entity; or (2) any corporation which,
immediately prior to such acquisition, is owned directly or indirectly by the
stockholders in the same proportion as their ownership of stock immediately
prior to such acquisition.

         d. CODE. Shall mean the Internal Revenue Code of 1986 and any
amendments thereto.

         e. COMMITTEE. Shall mean the committee appointed by the Board in
accordance with Paragraph 3 hereof.

         f. COMPANY. Shall mean Performance Health Technologies, Inc. and its
Related Corporations.

         g. COMPETE. Shall mean within a period of one (1) year after the
termination of service, the direct or indirect competition with the business of
the Company, including, but not by way of limitation, the direct or indirect
owning, managing, operating, controlling, financing or serving as an officer,
employee, director or consultant to, or by soliciting or inducing, or attempting
to solicit or induce, any employee or agent of the Company to terminate
employment and become employed by any person, firm, partnership, corporation,
trust or other entity which owns or operates, a business similar to that of the
Company, except with the express prior written consent of the Company.

         h. DISABILITY. Shall mean a physical or mental disability which impairs
the individual's ability to substantially perform his or her current duties for
a period of at least six (6) consecutive months, as determined by the Committee.

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         i. ERISA. Shall mean the Employee Retirement Income Security Act of
1974 and any amendment thereto.

         j. INCENTIVE STOCK OPTION. Shall mean an award under the Plan that
satisfies the general requirements of Code Section 422, namely: (i) grantees
must be employees; (ii) the exercise price may not be less than the fair market
value of the underlying Shares at the date of grant; (iii) no more than $100,000
worth of Shares may become exercisable in any year; (iv) the maximum duration of
an award may be ten (10) years; (v) awards must be exercised within three (3)
months after termination of employment; and (vi) Shares received upon exercise
must be retained for the greater of two (2) years from the date of grant or one
(1) year from the date of exercise.

         k. NONQUALIFIED OPTIONS. Shall mean an award under the Plan that is not
an Incentive Stock Option.

         l. RELATED CORPORATION. Shall mean a corporation which would be a
parent or subsidiary corporation with respect to the Company as defined in
Section 424(e) or (f), respectively, of the Code.

         m. RESTRICTED STOCK. Shall mean an award of Shares under the Plan that
is restricted as to transfer and subject to forfeiture.

         n. RULE 16B-3. Shall mean Rule 16b-3 of the `34 Act, and any amendments
thereto.

         o. SHARES. Shall mean common stock of the Company.

         p. STOCK APPRECIATION RIGHTS. Shall mean rights entitling the grantee
to receive the appreciation in the market value of a stated number of Shares.

         q. '33 ACT. Shall mean the Securities Act of 1933 and any amendments
thereto.

         r. '34 ACT. Shall mean the Securities Exchange Act of 1934 and any
amendments thereto.

         3. ADMINISTRATION OF THE PLAN

The Plan shall be administered by the Committee which shall be comprised solely
of two (2) or more outside directors (within the meaning of Section 162(m) of
the Code) appointed by the Board. The Committee shall have sole authority to:

                  i.    select the directors, employees, consultants and
                        advisors to whom awards shall be granted under the Plan;

                  ii.   establish the amount and conditions of each such award;

                  iii.  prescribe any legend to be affixed to certificates
                        representing such awards;

                  iv.   interpret the Plan; and

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                  v.    adopt such rules, regulations, forms and agreements, not
                        inconsistent with the provisions of the Plan, as it may
                        deem advisable to carry out the Plan.

All decisions made by the Committee in administering the Plan shall be final.

         4.       SHARES SUBJECT TO THE PLAN

The aggregate number of Shares that may be obtained by directors, employees,
consultants and advisors under the Plan shall be 6,000,000 Shares. Any Shares
that remain unissued at the termination of the Plan shall cease to be subject to
the Plan, but until termination of the Plan, the Company shall at all times make
available sufficient Shares to meet the requirements of the Plan.

         5.       STOCK OPTIONS

         a. TYPE OF OPTIONS. The Company may issue options that constitute
Incentive Stock Options to employees and Nonqualified Options to directors,
employees, consultants and advisors under the Plan. The grant of each option
shall be confirmed by a stock option agreement that shall be executed by the
Company and the optionee as soon as practicable after such grant. The stock
option agreement shall expressly state or incorporate by reference the
provisions of the Plan and state whether the option is an Incentive Option or a
Nonqualified Option.

         b. TERMS OF OPTIONS. Except as provided in Subparagraphs (c) and (d)
below, each option granted under the Plan shall be subject to the terms and
conditions set forth by the Committee in the stock option agreement including,
but not limited to, option price and option term.

         c. ADDITIONAL TERMS APPLICABLE TO ALL OPTIONS. Each option shall be
subject to the following terms and conditions:

                  i.    WRITTEN NOTICE. An option may be exercised only by
                        giving written notice to the Company specifying the
                        number of Shares to be purchased.

                  ii.   METHOD OF EXERCISE. The aggregate option price shall be
                        paid in any one or a combination of cash, personal
                        check, Shares already owned or Plan awards which the
                        optionee has an immediate right to exercise.

                  iii.  TERM OF OPTION. No option may be exercised more than ten
                        (10) years after the date of grant.

                  iv.   TRANSFERABILITY. No option may be transferred, assigned
                        or encumbered by an optionee, except: (A) by will or the
                        laws of descent and distribution; (B) by gifting for the
                        benefit of descendants for estate planning purposes; or
                        (C) pursuant to a certified domestic relations order.

         d. ADDITIONAL TERMS APPLICABLE TO INCENTIVE OPTIONS. Each Incentive
Option shall be subject to the following terms and conditions:

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                  i.    OPTION PRICE. The option price per Share shall be 100%
                        of the fair market value of such Share on the date the
                        option is granted. Notwithstanding the preceding
                        sentence, the option price per Share granted to an
                        individual (hereinafter referred to as a "10%
                        Shareholder") who, at the time such option is granted,
                        owns stock possessing more than 10% of the total
                        combined voting power of all classes of stock of the
                        Company shall not be less than 110% of the fair market
                        value of such Share on the date the option is granted.

                  ii.   TERM OF OPTION. No option granted to a 10% Shareholder
                        may be exercised more than five (5) years after the date
                        of grant. Notwithstanding any other provisions hereof,
                        no option may be exercised more than three (3) months
                        after the optionee terminates employment with the
                        Company, except in the event of Disability or death as
                        provided in Subparagraph (d)(iii) below.

                  iii.  DISABILITY OR DEATH OF OPTIONEE. If an optionee
                        terminates employment due to Disability or death prior
                        to exercise in full of any options, he or she or his or
                        her beneficiary, executor, administrator or personal
                        representative shall have the right to exercise the
                        options within a period of twelve (12) months after the
                        date of such termination to the extent that the right
                        was exercisable at the date of such termination as
                        provided in the stock option agreement, or subject to
                        such other terms as may be determined by the Committee.

                  iv.   ANNUAL EXERCISE LIMIT. The aggregate fair market value
                        of Shares which first become exercisable during any
                        calendar year shall not exceed $100,000. For purposes of
                        the preceding sentence, the fair market value of each
                        Share shall be determined on the date the option with
                        respect to such Share is granted.

                  v.    TRANSFERABILITY. No option may be transferred, assigned
                        or encumbered by an optionee, except by will or the laws
                        of descent and distribution, and during the optionee's
                        lifetime an option may only be exercised by him or her.

         6. RESTRICTED STOCK AWARDS

         a. GRANTS. Restricted Stock Awards ("RSAs") under the plan shall be
evidenced by restricted stock agreements in such form and consistent with this
Plan as the Committee shall approve from time to time.

         b. RESTRICTION PERIOD. RSAs awarded under the Plan shall be subject to
such terms, conditions, and restrictions, including without limitation:
prohibitions against transfer; substantial risks of forfeiture; attainment of
performance objectives; repurchase by the Company or right of first refusal for
such period or periods as shall be determined by the Committee at the time of
grant. The Committee shall have the power to permit, in its discretion, an
acceleration of the expiration of the applicable restriction period with respect
to any part or all of the RSAs awarded to a grantee.

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         c. RESTRICTIONS UPON TRANSFER. RSAs awarded, and the right to vote
underlying Shares and to receive dividends thereon, may not be sold, assigned,
transferred, exchanged, pledged, hypothecated, or otherwise encumbered during
the restriction period applicable to such Shares, except: (i) by will or the
laws of descent and distribution; (ii) by gifting for the benefit of descendants
for estate planning purposes; or (iii) pursuant to a certified domestic
relations order. Subject to the foregoing, and except as otherwise provided in
the Plan, the grantee shall have all the other rights of a stockholder
including, but not limited to, the right to receive dividends and the right to
vote such Shares.

         d. CERTIFICATES. Each certificate issued in respect of RSAs awarded to
a grantee shall be deposited with the Company, or its designee, and shall bear
the following legend:

         "This certificate and the shares represented hereby are subject to the
         terms and conditions (including forfeiture and restrictions against
         transfer) contained in the Performance Health Technologies, Inc. 1999
         Stock Incentive Plan and an Agreement entered into by the registered
         owner. Release from such terms and conditions shall be obtained only in
         accordance with the provisions of the Plan and Agreement, a copy of
         each of which is on file in the office of the Secretary of said
         Company."

         e. LAPSE OF RESTRICTIONS. The Agreement shall specify the terms and
conditions upon which any restrictions upon Shares awarded under the Plan shall
lapse, as determined by the Committee. Upon the lapse of such restrictions,
Shares, free of the foregoing restrictive legend, shall be issued to the grantee
or his or her legal representative.

         f. TERMINATION PRIOR TO LAPSE OF RESTRICTIONS. In the event of a
grantee's termination of employment prior to the lapse of restrictions
applicable to any RSAs awarded to such grantee, all Shares as to which there
still remain restrictions shall be forfeited by such grantee without payment of
any consideration to the grantee, and neither the grantee nor any successors,
heirs, assigns, or personal representatives of such grantee shall thereafter
have any further rights or interest in such Shares or certificates.

         7. STOCK APPRECIATION RIGHTS

         a. GRANTS. Stock Appreciation Rights ("SARs") may be granted separately
or in tandem with or by reference to an option granted prior to or
simultaneously with the grant of such rights, to such eligible directors and
employees as may be selected by the Committee.

         b. TERMS OF GRANT. SARs may be granted in tandem with or with reference
to a related option, in which event the grantee may elect to exercise either the
option or the SAR, but not both, as to the same Share subject to the option and
the SAR, or the SAR may be granted independently of a related option. In either
event, the SAR shall be exercisable not more than ten (10) years after the date
of grant. SARs shall not be transferable, except that SARs may be exercised by
the executor, administrator or personal representative of the deceased grantee
within twelve (12) months of the death of the grantee and SARs may be exercised
during the individual's continued employment with the Company and for a period
not in excess of ninety (90) days following termination of employment due to
Disability, Normal Retirement or Early Retirement, to the extent that the SAR
was or became exercisable at the date of such termination.

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         c. PAYMENT ON EXERCISE. Upon exercise of a SAR, the grantee shall be
paid the excess of the then fair market value of the number of Shares to which
the SAR relates over the fair market value of such number of Shares at the date
of grant of the SAR or of the related option, as the case may be. Such excess
shall be paid in cash or in Shares having a fair market value equal to such
excess or in such combination thereof as the Committee shall determine.

         8. RIGHT OF FIRST REFUSAL

If any Shares issued under the Plan are not readily tradable on an established
market on the date an owner intends to sell such Shares, such owner shall first
offer such Shares to the Company for purchase and the Company shall have thirty
(30) days to exercise its right to purchase such Shares. The owner shall give
written notice to the Company stating that he or she has a bona fide offer for
the purchase of such Shares, stating the number of Shares to be sold, the name
and address of the person(s) offering to purchase the Shares and the purchase
price and terms of payment of such sale. The owner shall be entitled to receive
the same purchase price offered by such person(s) offering to purchase such
Shares. Payment may be in a lump sum or, if the lump sum exceeds $100,000, in
substantially equal annual or more frequent installments over a period not
exceeding five (5) years in the discretion of the Committee. If a method of
deferred payments is selected, the unpaid balance shall earn interest at a rate
that is substantially equal to the rate at which the Company could borrow the
amount due and shall be secured by a pledge of the Shares purchased or such
other adequate security as agreed to by the Company and the owner. For purposes
of this Paragraph, Shares shall be considered not readily tradable on an
established market if such Shares are not publicly tradable or because such
Shares are subject to a trading limitation under any federal or state securities
law or regulation that would make such Shares less freely tradable than stock
not so restricted. For purposes of this Paragraph, an owner shall include any
person who acquires Shares from any other person and for any reason; including,
but not limited to, by gift, death or sale.

         9. AMENDMENT OR TERMINATION OF THE PLAN

The Board may amend, suspend or terminate the Plan or any portion thereof at any
time, but (except as provided in Paragraph 13 hereof) no amendment shall be made
without approval of the stockholders of the Company which shall: (i) materially
increase the aggregate number of Shares with respect to which awards may be made
under the Plan; or (ii) change the class of persons eligible to participate in
the Plan; provided, however, that no such amendment, suspension or termination
shall impair the rights of any individual, without his or her consent, in any
award theretofore made pursuant to the Plan.

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         10. TERM OF PLAN

The Plan shall be effective upon the date of its original adoption by the Board
of Directors of the Company; provided that, Incentive Options may be granted
only if the Plan is approved by the shareholders within twelve (12) months
before or after the date of adoption. Unless sooner terminated under the
provisions of Paragraph 9, Shares and SARs shall not be granted under the Plan
after the expiration of ten (10) years from the effective date of the Plan.
However, awards may be exercisable after the end of the term of the Plan.

         11. RIGHTS AS SHAREHOLDER

Upon delivery of any Share to a director or employee, such director or employee
shall have all of the rights of a shareholder of the Company with respect to
such Share, including the right to vote such Share and to receive all dividends
or other distributions paid with respect to such Share.

         12. MERGER OR CONSOLIDATION

In the event the Company is merged or consolidated with another corporation and
the Company is not the surviving corporation, the surviving corporation may
agree to exchange options and SARs issued under this Plan for options and SARs
(with the same aggregate option price) to acquire and participate in that number
of shares in the surviving corporation that have a fair market value equal to
the fair market value (determined on the date of such merger or consolidation)
of Shares that the grantee is entitled to acquire and participate in under this
Plan on the date of such merger or consolidation. In the event of a Change of
Control, options and SARs may become immediately and fully exercisable at the
discretion of the Committee.

         13. CHANGES IN CAPITAL AND CORPORATE STRUCTURE

The aggregate number of Shares and interests awarded and which may be awarded
under the Plan shall be adjusted to reflect a change in the outstanding Shares
of the Company by reason of a recapitalization, reclassification,
reorganization, stock split, reverse stock split, combination of shares, stock
dividend or similar transaction. The adjustment shall be made in an equitable
manner which will cause the awards to remain unchanged as a result of the
applicable transaction.

         14. SERVICE

An individual shall be considered to be in the service of the Company or a
Related Corporation as long as he or she remains a director, employee,
consultant or advisor of the Company or such Related Corporation. Nothing herein
shall confer on any individual the right to continued service with the Company
or a Related Corporation or affect the right of the Company or such Related
Corporation to terminate such service.

         15. WITHHOLDING OF TAX

To the extent the award, issuance or exercise of Shares or SARs results in the
receipt of compensation by a director, employee, consultant or advisor of the
Company is authorized to withhold from any other cash compensation then or
thereafter payable to such director, employee, consultant or advisor any tax
required to be withheld by reason of the receipt of the compensation.
Alternatively, the director, employee, consultant or advisor may tender a
personal check in the amount of tax required to be withheld.

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         16. DELIVERY AND REGISTRATION OF STOCK

The Company's obligation to deliver Shares with respect to an award shall, if
the Committee so requests, be conditioned upon the receipt of a representation
as to the investment intention of the individual to whom such Shares are to be
delivered, in such form as the Committee shall determine to be necessary or
advisable to comply with the provisions of the `33 Act or any other federal,
state or local securities legislation or regulation. It may be provided that any
representation requirement shall become inoperative upon a registration of the
Shares or other action eliminating the necessity of such representation under
securities legislation. The Company shall not be required to deliver any Shares
under the Plan prior to (i) the admission of such Shares to listing on any stock
exchange on which Shares may then be listed, and (ii) the completion of such
registration or other qualification of such Shares under any state or federal
law, rule or regulation, as the Committee shall determine to be necessary or
advisable

                                    Page 11EXHIBIT 10.28

                     PERFORMANCE HEALTH TECHNOLOGIES, INC.
                            1999 STOCK INCENTIVE PLAN

                             STOCK OPTION AGREEMENT

1.       A Stock Option to acquire ____________ shares (hereinafter referred to
         as "Shares") of Common Stock of Performance Health Technologies, Inc.
         (hereinafter referred to as the "Company") is hereby granted to
         _________________ (hereinafter referred to as the "Optionee"), subject
         in all respects to the terms and conditions of the Performance Health
         Technologies, Inc. 1999 Stock Incentive Plan (as amended from time to
         time, hereinafter referred to as the "Plan") and such other terms and
         conditions as are set forth herein.

2.       This Option is a [Non-Qualified] [Incentive] Stock Option.

3.       The option price as determined by the Board of Directors of the Company
         (the "Board") is ______ per Share.

4.       Subject to the terms of the Plan, this Option may be exercised in
         accordance with the following table:

                 DATE                                     NUMBER OF SHARES

                 _________________, 200____                      XX
                 _________________, 200____                      XX
                 _________________, 200____                      XX

5.       The option price must be paid by cash.

6.       This Option may not be exercised if the issuance of Shares upon such
         exercise would constitute a violation of any applicable federal or
         state securities law, or any other valid law or regulation. As a
         condition to the exercise of this Option, the Optionee shall represent
         to the Company that the Shares being acquired under this Option are for
         investment and not with a present view for distribution or resale,
         unless counsel for the Company is then of the opinion that such a
         representation is not required under any applicable law, regulation or
         rules of any governmental agency.

7.       Subject to the terms of the Plan, including, without limitation,
         Section 5.c. thereof, this Option may not be exercised after
         _______________________, and may be exercised during such term only in
         accordance with the terms and conditions set forth in the Plan.

8.       This Option may not be transferred, assigned or encumbered, in any
         manner, except in the event of death of the Optionee, by will or the
         laws of descent and distribution, or pursuant to a qualified domestic
         relations order as defined under Section 414(q) of the Internal Revenue
         Code of 1986 as amended, and may be exercised during the lifetime of
         the Optionee only by him. The terms of this Option shall be binding
         upon the Optionee's executors, administrators, heirs, assigns and
         successors.

Dated as of                         PERFORMANCE HEALTH
                                    TECHNOLOGIES, INC.

                                   By:_______________________________________
                                   Name:
                                   Title:

ATTEST:

         The Optionee hereby acknowledges receipt of a copy of the Plan and is
familiar with the terms and conditions set forth therein. The Optionee agrees to
accept as binding, conclusive, and final all decisions and interpretations of
the Committee. As a condition to the exercise of this Option, the Optionee
authorizes the Company to withhold from any regular cash compensation payable by
the Company any taxes required to be withheld under any federal, state or local
law as a result of exercising this Option.

Dated as of                         __________________________________________

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