Document:

Exhibit 10.4

                             ASSIGNMENT OF CONTRACT
                             ----------------------

     FOR  VALUE  RECEIVED,  ADVANTAGE  PROFESSIONAL  MANAGEMENT  GROUP,
INC.   ("Assignor"), without RECOURSE, hereby assigns TO THIRTEEN DAVENPORT, LLC
("Assignee"),  all  of  Assignor's  right,  title  and interest to that Purchase
Agreement  between  ASSIGNOR  AS  SELLER AND PARADISE DEVELOPMENT GROUP, INC. AS
Buyer,  DATED  February 5, 2005, A COPY of which is ATTACHED hereto."Contract").

                                    ASSIGNOR:

                                              ADVANTAGE PROFESSIONAL
                                              MANAGEMENT GROUP, INC., a Florida
                                                      corporation

                                              By: /s/ Malcolm J. Wright
                                                 ----------------------------
                                                 MALCOLM J. WRIGHT, President

                                                    (Corporate Seal)

State of Florida
County of Orange

The foregoing instrument was acknowledged before me this 3rd day of March, 2005
by MALCOLM J. WRIGHT of ADVANTAGE PROFESSIONAL MANAGEMENT GROUP, INC.,   a
Florida corporation, on behalf of the corporation.  He
[ ] is personally known to me or [X] has produced a driver's license as
identification.

[Notary Seal]

Sharon G. Clement                          Notary Public  /s/ Sharon G. Clement
Commission #DD343005                       Printed Name: Sharon G. Clement
Expires: Aug 02,2008
BONDED THRU                                My Commission Expires: August 2, 2008
ATLANTIC BONDING CO., INC.

<PAGE>Exhibit 10

Exhibit 10.7

A.T. Cross Company

Incentive Compensation Plan - 2005

Introduction

The following Incentive Plan (the "Plan") will be implemented for 2005.  The purpose of the Plan is to drive participants towards achievement of corporate goals and to motivate, retain and reward participants.  For 2005, the Plan will calculate incentive awards for all participants based on achieving annual corporate financial and individual objectives.  For 2005, the corporate financial objective will be a combination of operating income before taxes (OIBT) and net sales targets.  All other performance objectives and weighting of the corporate and individual bonus segments will be determined based on individual responsibilities (including but not limited to net sales, profit, programs and/or projects) and agreed upon by the President and CEO with the appropriate Vice President.

Performance Measures

OIBT is the primary driver of the award.  The corporate incentive award will be established based on a funding matrix (example below) considering both OIBT and net sales.

The corporate incentive pool is created when certain levels of OIBT and net sales are achieved.  The individual incentive pool is created when any individual objective is achieved.  Based on the level of achievement, and considering the funding matrix, the pool will be created by multiplying the corporate payout multiple from the matrix for the achievement level by the base pay of participants and then by the target bonus level of participants.

	
Corporate Incentive Pool =

Base Pay of Participants X Target Awards of Participants X Weighting of

Corporate Segment of Participants X Payout Multiple

Example Only

	
	
Worldwide Revenue Achievement of Plan
	

	
	
	
0 to $200
	
$200-$400
	
$400-$600
	
$600 +
	

	
	
	
	
	
	
	

	
Pre-Bonus
	
Less than $15MM
	
0%
	
0%
	
0%
	
0%
	
Percent

	
OIBT
	
$15MM - $25MM
	
50%
	
60%
	
70%
	
80%
	
Of

	
Achievement
	
$25MM - $35MM
	
80%
	
90%
	
100%
	
110%
	
Pool

	
of Plan
	
$35 MM +
	
110%
	
120%
	
130%
	
150%
	
Funded

Each individual objective will be evaluated on the following scale.

	
	
Modifier for Achievement of Individual Objectives

	
	
	

	
	
Objective Rating
	
Multiplier

	
	
Did Not Achieve
	
0.00

	
	
Achieved Most Results
	
0.50

	
	
Achieved All Results
	
1.00

	
	
Exceeded Some Results
	
1.20

	
	
Exceeded All
	
1.40

The Exceeded All rating will be reserved for use by the President/CEO and responsible Vice President.  The ratings on each objective will be multiplied by the cash value of the individual objective and then totaled to calculate the individual objective bonus amount. 

Eligibility

All executives and exempt staff with base pay greater than $60,000 who are actively employed on December 31st of the plan year are eligible to participate.  The eligibility criteria are based on competitive market review.

Target Bonus Levels

Target bonus incentives will be expressed as a percentage of base salary earned during the year.  Targets will be based on market data regarding competitive compensation levels.  Minimum and maximum incentive levels will be determined by the size of the corporate incentive pool and performance on business unit/territory/region and individual/other goals.  Incentive levels at threshold achievement will be approximately 50 percent of target and approximately 150 percent at maximum levels of achievement.

41

	
	
	
Base Salary Range ($000)
	
Incentive Target Salary

(as a % of base)

	
	
	
	

	
	
Level A
	
$170 - $250
	
35%

	
	
Level B
	
$130 - $170
	
25%

	
	
Level C
	
$100 - $130
	
20%

	
	
Level D
	
  $80 - $100
	
15%

	
	
Level E
	
$60 - $80
	
10%

Payout of Plan Awards

Annual Incentive Awards will be distributed as soon as is practicable after the close of the fiscal year.  Awards, if earned, will be a percent of base salary paid for such fiscal year.  Base salary does not include any bonus payable under this Plan or any other incentive plan, any life insurance premiums, special compensation, pension benefits, profit sharing trust or Crossaver savings plan matching allocations.

Changes in Employment Status

Employees who are participants in the Plan for only part of a fiscal year may participate in the Plan for the period or periods of membership on a pro rata basis.  Bonuses will be prorated for employees who participate in more than one bonus level during the year, considering all bonus levels.  However, participants must be actively employed by the Company as of December 31 to be eligible for incentive awards relating to that year.

Disability or Death

For participants who become disabled (i.e., eligible for Company LTD benefits) or die while a member of the Plan, awards will be determined in a prorated manner to reflect the period of time the participant was an active member of the Plan.  Payout will be made - at the time the normal payout would have been made - to the participant or participant's beneficiary(ies) if on file; otherwise, payment will be made to the participant's estate.

Administration

The Compensation Committee of the Board of Directors of A. T. Cross Company, whose decisions in all matters will be final, will administer the Plan.  The Committee reserves the right, subject to the full Board's approval, to modify, amend, or discontinue this Plan at any time.  Any changes or amendments to the Plan will not affect a participant's rights prior to the modification unless the participant provides written consent.

Participation in this Plan does not confer any right to continued employment by A. T. Cross.  Similarly, selection for participation in any one year does not necessarily guarantee participation in future years.  No member of the Compensation Committee shall have any personal liability in connection with the administration of the Plan.  

Definitions

Operating Income Before Taxes (OIBT)

OIBT is defined as the pretax operating income excluding any adjustment for LIFO inventories, restructuring or other non-recurring items and before allowance for bonus payment under this plan.  The corporate target will be approved by the Board of Directors considering the annual operating plan.

Net Sales

Net sales is defined as gross sales of the unit, less returns and allowances, cash discounts, and rebates.

Corporate Targets

Corporate targets include operations of A.T. Cross Company and subsidiaries, branches and divisions as of January 1, 2005 including cross retail ventures.

International Calculations

Participants who are located internationally will have their targets and actual results determined utilizing budgeted exchange rates.  By utilizing budgeted exchange rates, there will be neither a favorable or unfavorable impact as a result of fluctuations in foreign exchange.  Also, participants who operate in a single country will be measured using local currency, while participants who operate in multiple countries will be measured in United States dollars (utilizing budgeted exchange rates) on a consolidated basis.

42Exhibit 10

Exhibit 10.8

November 18, 2004

Mr. Peter J. Canole

P.O. Box 244

Lincoln, RI  02864

Dear Peter:

This letter outlines the terms of your employment with A. T. CROSS Company ("CROSS").

	
I.
	
TITLE, RESPONSIBILITIES AND REPORTING RELATIONSHIP

You will be employed as Vice President, Global Sales, effective November 15, 2004.  You will report to David Whalen, President and CEO.  The position will be based in Lincoln, RI but will involve travel throughout the Asia-Pacific and the Europe, Middle East and Africa regions.

	
II.
	
COMPENSATION

Your compensation package will include a base salary, bonus eligibility and the Company's long term incentive plan.

	
A.
	
Base Salary - $225,000.  You will be eligible to have your salary reviewed along the same schedule as other CROSS executives of your similar level.

	
B.
	
Bonus.  You will be eligible for an annual incentive bonus based on corporate and individual performance.  In order to receive a bonus, if earned, you must be employed on December 31st of the applicable bonus year.  The bonus is normally paid in the first quarter of the year following the year in which the bonus was earned.  Your target bonus is 40% of base earnings. 

	
C.
	
Long term incentive.  You will continue to be eligible to participate in the company's stock option plan and other long term incentive plans.

	
III.
	
BENEFITS PROGRAMS

In addition to your salary, you will continue to enjoy a variety of benefits.  These benefits may change periodically, and the company tries to notify employees of changes in a timely manner.  Among the benefits as of this date are:

	
A.
	
Medical insurance coverage from one of the three plans offered by the company.  Employee contributions for these plans vary, depending on the program selected.  Medical Plan Open Enrollment is effective each March 1 and may result in changes to cost and plan options.

	
B.
	
Coverage under the company's Delta Dental Plan.  Dental Plan Open Enrollment is effective each March 1 and may result in changes to cost and plan options.

	
C.
	
Life insurance, in accordance with the company program in the amount of $750,000 with additional coverage in the amount of $500,000 in the event of accidental death or dismemberment.

	
D.
	
Long-term disability, in accordance with the company program.  Coverage is 60 percent of base salary not to exceed a monthly benefit of $10,000, less any offsetting income benefits as stated in the company program.

	
E.
	
Travel/accident insurance (24 hours, business and pleasure) in the amount of $200,000.

	
F.
	
Continued participant in the A.T. CROSS Company Pension Plan and 401(K) Plan (Crossaver).

	
G.
	
Five weeks of paid vacation.  The vacation year runs from January 1 through December 31.  You will not accrue any rights to the following year's vacation if your employment with the company terminates prior to December 31st of any year.

	
IV.
	
EXPATRIATE BENEFITS

It is expected that you will relocate to the U.S. in the summer of 2005.   While you are living in the U.K. you will be eligible to receive the following benefits while employed as an expatriate in the United Kingdom.  As is the case with all company executives and as you have done in the past, you will be expected to manage these costs to the extent possible, while ensuring that you and your family are well provided for.  The method and form of payment will be mutually agreed upon.

	
A.
	
Cost of Living Adjustment (fixed).  You will receive an annual cost of living adjustment in the amount of US$25,000.

43

	
B.
	
Housing and Utilities.  Your current housing and utility arrangements will continue until you transfer to the U.S.

	
C.
	
Schooling.  CROSS will provide a maximum 25,000 pounds sterling reimbursement per child for the schooling of your children.  This benefit will include one year of preschool and expire when the children finish their fourth year of high school, or equivalent, and is applicable only to accredited educational institutions in the UK.

	
D.
	
Automobile.  During the period of your employment in A.T. CROSS, UK will provide you a company leased car.

	
E.
	
Tax Equalization and Preparation.  You will be responsible for paying all applicable UK and U.S. (Federal and State) income taxes during your posting in the UK.  The Company will provide tax assistance or reimbursement for your A.T. CROSS attributable allowances and benefits during your assignment, where your total actual annual income tax burden in all relevant jurisdictions exceeds what it would have been if you were resident in Rhode Island.  If, however, your actual worldwide annual income tax burden is less than what it would have been in a Rhode Island resident, A. T.CROSS will assess you the tax as if you had not taken this assignment.  To this end, A. T. CROSS will assess you a U.S. and Rhode Island domestic equivalent tax to offset your overseas benefits for each payroll period.  You will also be provided with the reasonable services of an accounting firm at no cost to you for the specific purpose of preparing and filing the required home country and host country annual income tax returns and calculating the agreed-upon tax assistance (reimbursement) as outlined above.

	
V.
	
REPATRIATION AND RELOCATION

Upon your relocation to the U.S. all expatriate benefits will discontinue.  The company will pay the reasonable expenses associated with your physical relocation to the U.S. from the U.K. in accordance with the relocation policy.  You will be afforded relocation benefits as if you are a current homeowner.  The benefits will include, although not be limited to, temporary housing, the cost of physical move, house hunting trip per the policy and a relocation allowance equal to one month's base salary and other related expenses, all as more specifically described in the Relocation Policy attached.

	
VI.
	
SEVERANCE

Should you be terminated by CROSS or any surviving entity for reasons other than cause, you will receive payment of your base salary and agreed-upon benefits for the greater of a period of twelve (12)  months from the date of such termination or the  amount provided for in Cross's Severance  Allowance Policy in force at the time of your termination,.  Any severance payments made pursuant to this letter shall be credited toward legally mandated severance payments, if any.

You agree that for a period of one year following termination of your employment relationship with CROSS, you will not directly or indirectly render services to or for the benefit of any entity principally engaged in the manufacture, distribution or sale of writing instruments anywhere in the world, or in any other business in which CROSS is then actively engaged and with which you were involved, except with the prior written consent of CROSS.

This letter and the relationship hereunder shall be governed by and construed in accordance with the internal laws of Rhode Island and the United States. 

Please sign the attached copy of this letter and return to me indicating your acceptance of the above terms.

Congratulations on your new assignment.

Sincerely,

TINA C. BENIK

Tina C. Benik

Vice President, Legal

And Human Resources

TCB:dlh

Accepted:

	
PETER J. CANOLE                   .
	
	
December 7, 2004  .

	
Peter J. Canole
	
	
Date

44

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