Document:

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                                                                    Exhibit 10.4

                        TECHNICAL CONSUMER PRODUCTS, INC.

                      NON-QUALIFIED STOCK OPTION AGREEMENT

         This AGREEMENT (this "Agreement") is entered into by and between
Technical Consumer Products, Inc., a Delaware corporation (the "Company"), and
James R. Coleman (the "Optionee") on January 11, 2002.

1.       EFFECTIVENESS/OPERATION OF AGREEMENT. This Agreement will be effective
         and binding immediately upon its execution but the stock option grant
         evidenced hereby shall not be operative until the date (the "Date of
         Grant") of the consummation of the Company's first public offering
         conducted by a nationally recognized underwriter pursuant to an
         effective registration statement filed under the Securities Act of
         1933, as amended, covering the offer and sale of the Company's equity
         securities, in whole or in part, for the account of the Company (the
         "Initial Public Offering").

2.       GRANT OF STOCK OPTION.

         (a)      Subject to and upon the terms, conditions, and restrictions
                  set forth in this Agreement and in the Company's Amended and
                  Restated 2001 Equity Plan (the "Plan"), the Company grants to
                  the Optionee as of the Date of Grant a stock option (the
                  "Option") to purchase 19 shares (the "Optioned Shares") of
                  common stock, par value $0.001 per share, of the Company (the
                  "Common Shares"), subject to adjustment as provided in Section
                  14 (including, without limitation, upon any stock split
                  occurring in connection with the Initial Public Offering). The
                  Option may be exercised from time to time in accordance with
                  the terms of this Agreement.

         (b)      The price at which each of the Optioned Shares may be
                  purchased pursuant to the Option shall be the price at which
                  each Common Share (or such other equity security) is sold to
                  the public in the Initial Public Offering, after giving effect
                  to any stock split occurring in connection with the Initial
                  Public Offering, subject to further adjustment as hereinafter
                  provided (the "Option Price").

         (c)      The Option is intended to be a non-qualified stock option and
                  shall not be treated as an "incentive stock option" within the
                  meaning of that term under Section 422 of the Code, or any
                  successor provision thereto.

3.       TERM OF OPTION. The term of the Option shall commence on the Date of
         Grant and, unless earlier terminated in accordance with Section 7
         hereof, shall expire ten (10) years from the Date of Grant (the date on
         which the Option terminates being referred to herein as the "Expiration
         Date").

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4.       RIGHT TO EXERCISE. Subject to Section 7 and Section 8 hereof, the
         Option will become exercisable in full six months after the Date of
         Grant if the Optionee remains continuously employed by the Company
         until such time. After the Option becomes exercisable, it may be
         exercised from time to time prior to the Expiration Date. To the extent
         the Option is exercisable, it may be exercised in whole or in part. In
         no event shall the Optionee be entitled to acquire a fraction of one
         Optioned Share pursuant to the Option. The Optionee shall be entitled
         to the privileges of ownership with respect to Optioned Shares
         purchased and delivered to the Optionee upon the exercise of all or
         part of the Option.

5.       OPTION NONTRANSFERABLE. The Option granted hereby shall be neither
         transferable nor assignable by the Optionee other than by will or by
         the laws of descent and distribution and may be exercised, during the
         lifetime of the Optionee, only by the Optionee, or in the event of his
         or her legal incapacity, by his or her guardian or legal representative
         acting on behalf of the Optionee in a fiduciary capacity under state or
         foreign law and court supervision.

6.       NOTICE OF EXERCISE; PAYMENT. To the extent then exercisable, this
         Option may be exercised by written notice to the Company stating the
         number of Optioned Shares for which the Option is being exercised and
         the intended manner of payment. Payment equal to the aggregate Option
         Price of the Optioned Shares for which the Option is being exercised
         shall be tendered in full with the notice of exercise to the Company in
         cash in the form of currency or check or other cash equivalent
         acceptable to the Company. The Optionee may also tender the Option
         Price by (i) the actual or constructive transfer to the Company of
         nonforfeitable, nonrestricted Common Shares that have been owned by the
         Optionee for more than six months prior to the date of exercise, or
         (ii) by any combination of the foregoing methods of payment, including
         a partial tender in cash and a partial tender in nonforfeitable,
         nonrestricted Common Shares. Nonforfeitable, nonrestricted Common
         Shares that are transferred by the Optionee in payment of all or any
         part of the Option Price shall be valued on the basis of their Market
         Value per Share. After the Initial Public Offering, the requirement of
         payment in cash shall be deemed satisfied if the Optionee makes
         arrangements that are satisfactory to the Company with a broker that is
         a member of the National Association of Securities Dealers, Inc. to
         sell on the exercise date a sufficient number of Optioned Shares that
         are being purchased pursuant to the exercise, so that the net proceeds
         of the sale transaction will at least equal the amount of the aggregate
         Option Price plus payment of any applicable withholding taxes, and
         pursuant to which the broker undertakes to deliver to the Company the
         amount of the aggregate Option Price plus payment of any applicable
         withholding taxes on a date satisfactory to the Company, but not later
         than the date on which the sale transaction will settle in the ordinary
         course of business. As a further condition precedent to the exercise of
         the Option, the Optionee shall comply with all regulations and
         requirements of any regulatory authority having control of, or
         supervision over, the issuance of Common Shares and in connection
         therewith shall execute any documents that the Board of Directors of
         the Company or any committee of the Board (the "Board"), shall in its
         sole discretion deem necessary or advisable. The date of the Optionee's
         written notice shall be the exercise date.

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7.       TERMINATION OF AGREEMENT.

(a)              This Agreement and the Option granted hereby shall terminate
         automatically and without further notice on the earliest of the
         following dates:

                  (i)      One (1) year after the Optionee's retirement at or
                           after age 65;

                  (ii)     One (1) year after the Optionee's death if such death
                           occurs while the Optionee is employed by the Company
                           or any Subsidiary;

                  (iii)    One (1) year after the Optionee's permanent and total
                           disability, if the Optionee becomes permanently and
                           totally disabled while an employee of the Company or
                           any Subsidiary;

                  (iv)     Except as provided otherwise under Section 7(b)
                           below, thirty (30) calendar days after the Optionee
                           ceases to be an employee of the Company and the
                           Subsidiaries for any reason other than as described
                           in Section 7(a)(i), 7(a)(ii) or 7(a)(iii) hereof; or

                  (v)      the Expiration Date.

         (b)      In the event that the Optionee's employment is terminated for
                  just cause, this Agreement shall terminate at the time of such
                  termination notwithstanding any other provision of this
                  Agreement and the Optionee's option will cease to be
                  exercisable to the extent exercisable as of such termination
                  and will not become exercisable after such termination. For
                  purposes of this provision, "just cause" shall mean, with
                  respect to an Optionee, "just cause," "cause" or a word or
                  phrase of similar import as defined in any employment,
                  severance or other agreement between the Company or any
                  Subsidiary and the Optionee, or if there is no such agreement
                  in effect that contains a definition of "just cause," "cause"
                  or a word or phrase of similar import, "just cause" shall mean
                  that the Optionee shall have committed prior to termination of
                  employment any of the following acts:

                  (i)      an intentional act of fraud, embezzlement, theft, or
                           any other material violation of law;

                  (ii)     intentional wrongful damage to material assets of the
                           Company or any Subsidiary;

                  (iii)    intentional wrongful disclosure of material
                           confidential information of the Company or any
                           Subsidiary;

                  (iv)     intentional wrongful engagement in any competitive
                           activity that would constitute a material breach of
                           the duty of loyalty to the Company or any Subsidiary;

                  (v)      intentional breach of any stated material employment
                           policy of the Company or any Subsidiary; or

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                  (vi)     the repeated failure of Optionee to timely perform
                           Optionee's duties reasonably requested by the Company
                           or to comply with reasonable directives of the
                           Company after having been given notice thereof.

         (c)      This Agreement shall not be exercisable for any number of
                  Optioned Shares in excess of the number of Optioned Shares for
                  which this Agreement is then exercisable, pursuant to Sections
                  4 and 8 hereof, on the date of termination of employment. For
                  the purposes of this Agreement, the continuous employment of
                  the Optionee with the Company shall not be deemed to have been
                  interrupted, and the Optionee shall not be deemed to have
                  ceased to be an employee of the Company, by reason of the
                  transfer of his or her employment among the Company and the
                  Subsidiaries or a leave of absence approved by the Board.

8.       ACCELERATION OF OPTION. Notwithstanding Section 4 hereof, after the
         Date of Grant the Option granted hereby shall become immediately
         exercisable in full in the event of (a) a Change in Control; (b) the
         Optionee's retirement at or after age 65; (c) the death of the Optionee
         if such death occurs while the Optionee is employed by the Company or
         any Subsidiary; or (d) the Optionee's permanent and total disability if
         the Optionee becomes permanently and totally disabled while an employee
         of the Company or any Subsidiary.

9.       STOCK CERTIFICATES. Upon receipt of the Option Price, the Company shall
         mail or deliver to the Optionee, as promptly as practicable, a stock
         certificate or certificates representing the Optioned Shares being
         exercised and for which payment of the Option Price has been received.

10.      NO EMPLOYMENT CONTRACT. Nothing contained in this Agreement shall
         confer upon the Optionee any right with respect to continuance of
         employment by the Company or any subsidiary of the Company, nor limit
         or affect in any manner the right of the Company or any subsidiary of
         the Company to terminate the employment or adjust the compensation of
         the Optionee.

11.      DEATH OF OPTIONEE. If the Optionee dies on or before the Expiration
         Date, this Option shall be exercisable by the person to whom such
         Option is transferred by will or the laws of descent and distribution,
         within, but only within, the period specified in Section 7(a) hereof,
         but in no event after the Expiration Date. Except as otherwise
         indicated by the context, the term "Optionee," as used in this Option,
         shall be deemed to include the estate of the Optionee and any person
         who acquires the right to exercise this Option by bequest or
         inheritance or otherwise by reason of the death of Optionee.

12.      TAXES AND WITHHOLDING. To the extent that the Company shall be required
         to withhold any federal, state, local or foreign taxes in connection
         with the exercise of the Option, and the amounts available to the
         Company for such withholding are insufficient, it shall be a condition
         to the exercise of the Option that the Optionee shall pay such taxes or
         make provisions that are satisfactory to the Company for the payment
         thereof. The Optionee may elect to satisfy all or any part of any such
         withholding obligation by (a) surrendering to the Company a portion of
         the Optioned Shares that are issued or transferred to the Optionee upon
         the exercise of the Option, and the Optioned Shares so surrendered by
         the

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         Optionee shall be credited against any such withholding obligation at
         the Market Value per Share of such shares on the date of such surrender
         or (b) utilizing the broker assistance arrangement provided in Section
         6.

13.      COMPLIANCE WITH LAW. The Company shall make reasonable efforts to
         comply with all applicable federal and state securities laws; PROVIDED,
         HOWEVER, notwithstanding any other provision of this Agreement, the
         Option shall not be exercisable if the exercise thereof would result in
         a violation of any such law.

14.      ADJUSTMENTS. The Board may make or provide for such adjustments in the
         number of Optioned Shares covered by the Option, in the Option Price
         applicable to the Option, and in the kind of shares covered thereby, as
         the Board, in its sole discretion, exercised in good faith, may
         determine is equitably required to prevent dilution or enlargement of
         the Optionee's rights that otherwise would result from (a) any stock
         dividend, stock split, combination of shares, recapitalization, or
         other change in the capital structure of the Company, (b) any merger,
         consolidation, spin-off, split-off, spin-out, split-up, reorganization,
         partial or complete liquidation, or other distribution of assets or
         issuance of rights or warrants to purchase securities, or (c) any other
         corporate transaction or event having an effect similar to any of the
         foregoing. In the event of any such transaction or event, the Board, in
         its discretion, may provide in substitution for the Option such
         alternative consideration as it may determine to be equitable in the
         circumstances and may require in connection therewith the surrender of
         the Option.

15.      AVAILABILITY OF COMMON SHARES. The Company shall at all times until the
         expiration of the Option reserve and keep available, either in its
         treasury or out of its authorized but unissued Common Shares, the full
         number of Optioned Shares deliverable upon the exercise of the Option.

16.      AMENDMENTS. Any amendment to the Plan shall be deemed to be an
         amendment to this Agreement to the extent that the amendment is
         applicable hereto; PROVIDED, HOWEVER, that no amendment shall adversely
         affect the rights of the Optionee under this Agreement without the
         Optionee's consent.

17.      SEVERABILITY. In the event that one or more of the provisions of this
         Agreement shall be invalidated for any reason by a court of competent
         jurisdiction, any provision so invalidated shall be deemed to be
         separable from the other provisions hereof, and the remaining
         provisions hereof shall continue to be valid and fully enforceable.

18.      RELATION TO THE PLAN. This Agreement is subject to the terms and
         conditions of the Plan. In the event of any inconsistency between the
         provisions of this Agreement and the Plan, the Plan shall govern.
         Capitalized terms used herein without definition shall have the
         meanings assigned to them in the Plan. The Board acting pursuant to the
         Plan, or any duly authorized committee thereof, as constituted from
         time to time, shall, except as expressly provided otherwise herein,
         have the right to determine any questions which arise in connection
         with the Option or its exercise.

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19.      SUCCESSORS AND ASSIGNS. Without limiting Section 5 hereof, the
         provisions of this Agreement shall inure to the benefit of, and be
         binding upon, the successors, administrators, heirs, legal
         representatives and assigns of the Optionee, and the successors and
         assigns of the Company.

20.      GOVERNING LAW. The interpretation, performance, and enforcement of this
         Agreement shall be governed by the laws of the State of Delaware,
         without giving effect to the principles of conflict of laws thereof.

21.      NOTICES. Any notice to the Company provided for herein shall be in
         writing to the Company and any notice to the Optionee shall be
         addressed to the Optionee at his or her address on file with the
         Company. Except as otherwise provided herein, any written notice shall
         be deemed to be duly given if and when delivered personally or sent by
         registered mail or electronic means of communication, and addressed as
         aforesaid. Any party may change the address to which notices are to be
         given hereunder by notice to the other party as herein specified
         (provided that for this purpose any mailed notice shall be deemed given
         on the third business day following deposit of the same in the mail).

22.      COMPLETE AGREEMENT. This Agreement embodies the complete agreement and
         understanding between the Optionee and the Company (and/or the
         Company's predecessors) with respect to the granting to the Optionee of
         stock options exercisable for Common Shares or, except with respect to
         any understanding, agreement or representation relating to the purchase
         of the ten (10) Common Shares owned by Optionee as of the date of this
         Agreement, any other transfer of Common Shares to the Optionee and,
         effective as of the date of this Agreement, this Agreement terminates,
         supersedes and preempts, without any liability to either party, any
         prior understandings, agreements or representations by or between the
         Optionee and the Company (and/or the Company's predecessors), written
         or oral, which may have related to the granting of options to purchase
         securities by the Company (and/or the Company's predecessors) or any
         representative of the Company (and/or of the Company's predecessors) to
         the Optionee (including, without limitation, any claim by the Optionee
         for stock options exercisable for Common Shares in connection with an
         agreement by and between the Optionee and the Company's predecessor
         dated November 28, 2000 (the "November Agreement")) or any other
         transfer of Common Shares or other securities to the Optionee. Optionee
         hereby fully, finally and forever releases, discharges, quit claims and
         covenants not to sue, and otherwise agrees not to enforce any claim,
         cause of action, right, title or interest of any kind and every
         description against the Company (or the Company's predecessors) and its
         officers, directors, employees, shareholders, agents, representatives,
         attorneys, accountants, affiliates, successors and assigns, of, from
         and with respect to any and all claims, demands, claims for relief,
         actions, causes of action, suits, arbitrations, demands, proceedings,
         debts, obligations, liabilities, damages, losses, costs, attorneys'
         fees, and expenses of any kind, character or nature whatsoever, whether
         known or unknown, suspected or unsuspected, fixed or contingent,
         arising out of, or otherwise in connection with, the November
         Agreement.

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23.      THIRD PARTIES. Nothing herein expressed or implied is intended or shall
         be construed to confer upon or give to any person, other than (a) the
         parties to this Agreement; (b) as contemplated by Section 22 hereof;
         and (c) any permitted assignees of the Company and the Optionee, any
         rights or remedies under or by reason of this Agreement.

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         IN WITNESS WHEREOF, the Company has caused this Agreement to be
executed on its behalf by its duly authorized officer and Optionee has also
executed this Agreement in duplicate, as of the day and year first above
written.

                                    TECHNICAL CONSUMER PRODUCTS, INC.

                                    /s/ Matt Lyon
                                    -------------------------------------------
                                    By:  Matt Lyon
                                        ---------------------------------------
                                    Title: Chief Financial Officer
                                           ------------------------------------

The undersigned Optionee hereby acknowledges receipt of an executed original of
this Stock Option Agreement.

                                    /s/ James R. Coleman
                                    -------------------------------------------
                                    Optionee

                                       8<PAGE>
                                                                    Exhibit 10.6

                          TAX INDEMNIFICATION AGREEMENT

         TAX INDEMNIFICATION AGREEMENT, dated as of December 10, 2001 (the
"Agreement"), among Technical Consumer Products, Inc., a Delaware corporation
(the "Company"), and the persons listed on the signature page hereto
(individually, a "Stockholder" and, collectively, the "Stockholders").

         WHEREAS, the execution and delivery by the Company and the Stockholders
of this Agreement is a condition to the closing of the Public Offering (as
hereinafter defined);

         WHEREAS, the Company has been an "S corporation" (as defined in section
1361(a)(1) of the Code (as hereinafter defined)) for federal tax purposes since
October 15, 2001 and the Predecessor (as hereinafter defined) was an S
corporation for federal tax purposes since February 12, 1993.

         WHEREAS, the Company and the Stockholders plan to terminate the S
corporation status of the Company prior to the closing of the Public Offering
and, as a result, the Company will be a "C corporation" (as defined in section
1361(a)(2) of the Code) beginning on the Termination Date (as hereinafter
defined); and

         WHEREAS, the Company and the Stockholders wish to provide for the
termination of this Agreement such that it has no effect should the Public
Offering not close.

         NOW, THEREFORE, in consideration of the foregoing premises and the
covenants and agreements hereinafter set forth, and other good and valuable
consideration, the receipt and sufficiency of which are hereby acknowledged, and
intending to be legally bound hereby, the parties hereto agree as follows:

ARTICLE I.

                                   DEFINITIONS

         1.1 DEFINITIONS. The following terms as used herein have the following
meanings:

         "Adjustment Amount" means the net increase in taxable income of one or
more of the Stockholders or the Company based on a Final Determination and that
gives rise to a payment pursuant to Section 3.3 or 3.4 hereof.

         "Affected Stockholder" means a Stockholder whose tax returns are
adjusted in a manner which gives rise to an obligation of the Company (whether
directly or as successor to the Predecessor) pursuant to Section 3.3 hereof.

         "Blended Rate" means a percentage that equals the sum of the maximum
marginal federal and state individual income tax rates for an individual
residing in Ohio (after giving effect to the full deductibility of state income
taxes for federal income tax purposes) in effect for the year of the adjustment
to a tax return of the Company, the Predecessor or such Stockholder that gives
rise to a correlative adjustment to a tax return of such Stockholder, the
Predecessor or the Company, respectively. For example, if an adjustment results
in an amount due from the

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Stockholders hereunder, the year of the Company's return or the Predecessor's
return, as the case may be, that was adjusted shall determine the Blended Rate
to be used in computing the amount due.

         "Closing Date" means the date on which the Public Offering closes.

         "Code" means the Internal Revenue Code of 1986, as amended.

         "C Short Year" means that portion of the Company's year beginning on
the Termination Date until and including the last day of the S Termination Year.

         "C Taxable Year" means any taxable year (or portion thereof) of the
Company during which the Company is a C corporation, including the C Short Year.

         "Final Determination" means the final resolution of any income tax
liability (including all related interest and penalties) for a taxable period. A
Final Determination shall result from the first to occur of:

                  (i) the expiration of 30 days after acceptance by the Internal
         Revenue Service (the "IRS") of a Waiver of Restrictions on Assessment
         and Collection of Deficiency in Tax and Acceptance of Overassessment
         (the "Waiver") on Federal Revenue Form 870 or 870-AD (or any successor
         comparable form or the expiration of a comparable period with respect
         to any comparable agreement or form under the laws of any other
         jurisdiction), unless, within such period, the applicable taxpayer
         gives notice of that taxpayer's intention to attempt to recover all or
         part of any amount paid pursuant to the Waiver by filing a timely claim
         for refund;

                  (ii)  a decision, judgment, decree or other order by a court
         of competent jurisdiction that is not subject to further judicial
         review (by appeal or otherwise) and has become final;

                  (iii) the execution of a closing agreement under section 7121
         of the Code or the acceptance by the IRS or its counsel of an offer in
         compromise under section 7122 of the Code or the execution of a
         comparable agreement under the laws of any other jurisdiction;

                  (iv)  the expiration of the time for filing a claim for
         refund or for instituting suit in respect of a claim for refund
         disallowed in whole or part by the IRS or any other relevant taxing
         authority;

                  (v)   any other final disposition of the tax liability for
         such period by reason of the expiration of the applicable statute of
         limitations; or

                  (vi)  any other event that the parties hereto agree is a final
         and irrevocable determination of the liability at issue.

         "Predecessor" means Technical Consumer Products, Inc., an Ohio
corporation, which was merged with and into the Company on October 15, 2001.

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         "Public Offering" means the initial offering of shares of the Company's
Common Stock, $0.001 par value per share, pursuant to the Registration Statement
on Form S-1 originally filed by the Company with the Securities and Exchange
Commission on October 17, 2001.

         "S Short Year" means that portion of the S Termination Year beginning
on the first day of such taxable year and ending on the day immediately
preceding the Termination Date.

         "S Taxable Year" means any taxable year (or portion thereof) of the
Company or the Predecessor, as applicable, during which the Company, or the
Predecessor, as applicable, was an S corporation, including the S Short Year.

         "S Termination Year" means the fiscal year of the Company that includes
the Termination Date.

         "Taxing Authority" means the IRS or any comparable state or foreign
taxing authority.

         "Termination Date" means the date on which the S corporation status of
the Company will terminate pursuant to section 1362(d) of the Code.

                                  ARTICLE II.

          TERMINATION OF S CORPORATION STATUS AND ALLOCATION OF INCOME

         2.1 TERMINATION OF S CORPORATION STATUS. The Company and the
Stockholders shall cause the Company to terminate their S corporation status at
least two days prior to the Closing Date.

         2.2 ALLOCATION ELECTION. The Company shall elect to allocate the items
described in section 1362(e)(2)(A) of the Code pursuant to section 1362(e)(3) of
the Code under "normal tax accounting rules," and the Stockholders shall consent
to such election and shall provide the Company with the statement of consent
described in section 1.1362-6(b) of the Treasury Regulations.

                                  ARTICLE III.

                                   OBLIGATIONS

         3.1 LIABILITY FOR TAXES INCURRED BY STOCKHOLDERS DURING THE S SHORT
YEAR. Each Stockholder shall (a) duly include, in his or its own federal and
state income tax returns, all items of income, gain, loss, deduction or credit
attributable to the S Short Year in a manner consistent with the Form 1120S and
the schedules thereto (and the corresponding state income tax forms and
schedules) to be filed by the Company with respect to such period, (b) file such
returns no later than the due date (including extensions, if any) for filing
such returns, and (c) pay any and all taxes required to be paid for his taxable
year that includes the S Short Year.

         3.2 LIABILITY FOR TAXES INCURRED BY THE COMPANY DURING THE S SHORT YEAR
AND THE C SHORT YEAR. The Company shall (a) be responsible for and effect the
filing of all federal and state income tax returns for the Company with respect
to the S Short Year and the C Short Year,

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(b) accurately prepare and timely file such Company returns, and (c) pay any and
all taxes required to be paid by the Company for the C Short Year.

         3.3 COMPANY'S INDEMNIFICATION OF STOCKHOLDERS FOR TAX LIABILITIES. In
the event of an adjustment to one or more tax returns of the Company or of the
Predecessor for an S Taxable Year based on a Final Determination that results in
a net increase in taxable income of a Stockholder and a corresponding adjustment
to one or more tax returns of the Company for a C Taxable Year based on a Final
Determination that results in a net decrease in taxable income of the Company,
the Company shall pay to any Affected Stockholder an amount equal to the
Adjustment Amount multiplied by the Blended Rate; provided, however, the total
amount due under this Section 3.3 shall not exceed the amount of refund (or an
offset against tax that would otherwise be due and payable) received by the
Company that is attributable to the relevant adjustment. The Company shall pay
the amount due to the Affected Stockholder within thirty (30) business days
after the receipt of notice from the Affected Stockholder that a payment is due
by such party to the appropriate Taxing Authority.

         3.4 STOCKHOLDERS' INDEMNIFICATION OF THE COMPANY FOR TAX LIABILITIES.

         (a) ADJUSTMENTS TO THE COMPANY'S TAXABLE INCOME. In the event of an
adjustment of one or more tax returns of the Company for a C Taxable Year based
on a Final Determination which results in a net increase in taxable income of
the Company for a C Taxable Year and a corresponding adjustment to one or more
tax returns of the Company or of the Predecessor for an S Taxable Year based on
a Final Determination which results in a net decrease in taxable income of the
Company or of the Predecessor for the S Taxable Year, each Stockholder,
severally but not jointly, agrees to contribute to the capital of the Company
his pro rata share (based upon the relative amount of Company stock or
Predecessor stock, as the case may be, held by such Stockholder during the
relevant time period) of an amount equal to the Adjustment Amount multiplied by
the Blended Rate; provided, however, the total amount due under this Section
3.4(a) shall not exceed the amount of refund (or an offset against tax that
would otherwise be due and payable) received by each Stockholder that is
attributable to the relevant adjustment.

         (b) ADJUSTMENTS ATTRIBUTABLE TO THE COMPANY'S S STATUS. If, based on a
Final Determination, the Company or the Predecessor is deemed to have been a C
corporation for federal, state or local income tax purposes during any period in
which it reported (or intends to report) its taxable income as an S corporation,
each Stockholder, severally but not jointly and subject to the limitations
contained in Section 3.4(c), shall contribute to the capital of the Company his
or its pro rata share (based upon the relative amount of Company stock or
Predecessor stock, as the case may be, held by such Stockholder during the
relevant time period) of an amount equal to the taxes, penalties and interest
incurred by the Company as a result of the Company or the Predecessor being
deemed to have been a C corporation.

         (c) LIMIT ON INDEMNIFICATION AMOUNT. Notwithstanding the provisions of
this Section 3.4, all payments required to be made by any Stockholder to the
Company pursuant to Section 3.4(b) shall not exceed the total distributions to
pay taxes made to such Stockholder by the Company and/or the Predecessor, as the
case may be, during the period beginning on the first day of the first open tax
year of the Company and/or the Predecessor, as the case may be, in

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which the Company and/or the Predecessor, as the case may be, is deemed to have
been a C corporation and ending on the Termination Date.

         (d) TIME OF INDEMNIFICATION PAYMENT. The Stockholders shall contribute
to the capital of the Company any amounts calculated in accordance with this
Section 3.4 within 30 business days after the first to occur of (i) the receipt
of the refund from the appropriate Taxing Authority attributable to such
adjustment, or (ii) delivery of a notice from the Company that a payment is due
by the Company to the appropriate Taxing Authority.

                                  ARTICLE IV.

                              CONTESTS/COOPERATION

         4.1 CONTESTS. Whenever the Stockholders or the Company become aware of
an issue that they or it believe could result in a Final Determination which
could give rise to a payment or indemnification obligation under Article III,
the Stockholders or the Company (as the case may be) shall promptly give notice
of the issue to the other parties hereto. The Stockholders and their
representatives, at their expense, shall be entitled to participate in all
conferences and meetings with or proceedings before the IRS or any other Taxing
Authority with respect to the issue. The parties shall consult and cooperate
with each other in the negotiation and settlement or litigation of any
adjustment that may give rise to any payment or indemnification obligation under
Article III. All decisions with respect to such negotiation and settlement or
litigation shall be made by the parties after full, good faith consultation or
pursuant to the dispute resolution provisions of Section 4.2.

         4.2 DISPUTE RESOLUTION.

         (a) If the parties hereto are, after negotiation in good faith, unable
to agree upon the appropriate application of the provisions of this Agreement,
the controversy shall be settled by a "Big 5" (or equivalent) accounting firm,
other than the Company's independent public accountants, chosen by the Company
and a majority of the Stockholders (the "Accounting Firm"). The decision of the
Accounting Firm with respect thereto shall be final, and the Company or the
Stockholders shall immediately pay any amounts due under this Agreement pursuant
to such decision. The applicable expenses of the Accounting Firm shall be borne
one-half by the Company and one-half by the Stockholders unless the Accounting
Firm specifies otherwise.

         (b) In the event that any of the Stockholders or the Company receives
notice, whether orally or in writing, of any federal, state, local or foreign
tax examination, claim, settlement, proposed adjustment or related matter that
may affect in any way the liability of a Stockholder under this Agreement, he or
it shall within ten days notify the other parties hereto in writing thereof;
PROVIDED, HOWEVER, that any failure to give such notice shall not reduce a
party's right to indemnification under this Agreement except to the extent of
actual damage incurred by the other parties as a result of such failure. The
party or parties who would be required to indemnify ( the "Indemnifying Party")
the other party or parties (the "Indemnified Party") shall be entitled in their
reasonable discretion and at their sole expense to handle, control and
compromise or settle the defense of any matter that may give rise to a liability
under this

                                       5
<PAGE>

Agreement; PROVIDED, HOWEVER, that such Indemnifying Party from time to time
provides assurances reasonably satisfactory to the Indemnified Party that (i)
the Indemnifying Party is financially capable of pursuing such defense to its
conclusion, and (ii) such defense is actually being pursued in a reasonable
manner.

         4.3 COOPERATION. The parties shall make available to each other, as
reasonably requested, and to any Taxing Authority all information, records or
documents relating to any liability for taxes covered by this Agreement and
shall preserve such information, records and documents until the expiration of
any applicable statute of limitations or extensions thereof. The party
requesting such information shall reimburse the other party for all reasonable
out-of-pocket costs incurred in producing such information.

         4.4 COSTS. Except to the extent otherwise provided herein, each party
shall bear his own costs in connection with this Agreement.

                                   ARTICLE V.

                                  MISCELLANEOUS

         5.1 COUNTERPARTS AND FACSIMILE. This Agreement may be executed in
several counterparts, each of which shall be deemed to be an original, but all
of which counterparts collectively shall constitute a single instrument
representing the agreement among the parties hereto. Transmission of facsimile
copies of an executed counterpart of a signature page of this Agreement will
have the same effect as delivery of the manually executed counterpart of this
Agreement.

         5.2 CONSTRUCTION OF TERMS. Nothing herein expressed or implied is
intended, or shall be construed, to confer upon or give any person, firm or
corporation, other than the parties hereto and their respective successors and
permitted assigns, any rights or remedies under or by reason of this Agreement.

         5.3 GOVERNING LAW. This Agreement and the legal relations between the
parties hereto shall be governed by and construed in accordance with the
substantive laws of the State of Ohio without regard to any choice of law rules.

         5.4 AMENDMENT AND MODIFICATION. This Agreement may be amended, modified
or supplemented only by a writing executed by all the parties hereto.

         5.5 ASSIGNMENT. Except by operation of law or in connection with the
sale of all or substantially all the assets of a party, this Agreement shall not
be assignable, in whole or in part, directly or indirectly, by the Stockholders
without the written consent of the Company or by the Company without the written
consent of the Stockholders. Any attempt to assign any rights or obligations
arising under this Agreement without such consent shall be void. The provisions
of this Agreement shall be binding upon and inure to the benefit of, and be
enforceable by, the parties hereto and their respective successors and permitted
assigns.

                                       6
<PAGE>

         5.6 INTERPRETATION. The title, article and section headings contained
in this Agreement are solely for the purpose of reference, are not part of the
agreement of the parties, and shall not in any way affect the meaning or
interpretation of this Agreement.

         5.7 SEVERABILITY. In the event that any one or more of the provisions
of this Agreement shall be held to be illegal, invalid or unenforceable in any
respect, the same shall not in any respect affect the validity, legality or
enforceability of the remainder of this Agreement, and the parties shall use
their best efforts to replace such illegal, invalid or unenforceable provision
with an enforceable provision approximating, to the extent possible, the
original intent of the parties.

         5.8 ENTIRE AGREEMENT. This Agreement embodies the entire agreement and
understanding of the parties hereto in respect to the subject matter contained
herein. There are no representations, promises, warranties, covenants or
undertakings other than those expressly set forth herein. This Agreement
supersedes all prior agreements and understandings between the parties with
respect to such subject matter.

         5.9 FURTHER ASSURANCES. Subject to the provisions of this Agreement,
the parties shall acknowledge such other instruments and documents and take all
other actions that may be reasonably required in order to effectuate the
purposes of this Agreement.

         5.10 WAIVERS, ETC. No failure or delay on the part of any party in
exercising any power or right under this Agreement shall operate as a waiver
thereof, nor shall any single or partial exercise of any such right or power or
any abandonment or discontinuance of steps to enforce such right or power
preclude any other or further exercise thereof or the exercise of any other
right or power. No waiver of any provision of this Agreement nor consent to any
departure by the parties therefrom shall in any event be effective unless it
shall be in writing, and then such waiver or consent shall be effective only in
the specific instance and for the purpose for which it was given.

         5.11 SET-OFF. All payments to be made by any Stockholder under this
Agreement shall be made without set-off, counterclaim or withholding, all of
which are expressly waived.

         5.12 CHANGE OF LAW. If, due to any change in applicable law or
regulations or the interpretation thereof by any court or other governing body
having jurisdiction subsequent to the date of this Agreement, performance of any
provision of this Agreement shall be impracticable or impossible, the parties
shall use their best efforts to find an alternative means to achieve the same or
substantially the same results as are contemplated by such provision.

                                       7
<PAGE>

         5.13 NOTICES. All notices under this Agreement shall be validly given
if in writing and delivered personally or sent by registered mail, postage
prepaid to the Stockholders at the address set forth below their respective
names on the signature page to this Agreement or

                   to the Company at:

                            Technical Consumer Products, Inc.
                            300 Lena Drive
                            Aurora, Ohio 44202
                            Attention:  Chief Financial Officer

or at such other address as any party may, from time to time, designate in a
written notice given in a like manner. Notice given by mail shall be deemed
delivered five calendar days after the date mailed.

         5.14 TERMINATION OF AGREEMENT. This Agreement shall terminate and be
void, as if it never had been executed, if the Closing Date does not occur on or
before December 31, 2003.

                  [REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

                                       8
<PAGE>

         IN WITNESS WHEREOF, the parties have executed this Agreement as of the
date first written above.

                                 TECHNICAL CONSUMER PRODUCTS, INC.

                                 By:  /s/ Ellis Yan
                                     ------------------------------------------
                                     Name: Ellis Yan
                                     Title: President and Chief Executive
                                            Officer

                                 STOCKHOLDERS

                                 /s/ Ellis Yan
                                 ----------------------------------------------
                                 Ellis Yan, in his individual capacity
                                 Address: c/o Technical Consumer Products, Inc.
                                          300 Lena Drive
                                          Aurora, Ohio  44202

                                 /s/ Matthew Lyon
                                 ----------------------------------------------
                                 Matthew Lyon, in his individual capacity
                                 Address: c/o Technical Consumer Products, Inc.
                                          300 Lena Drive
                                          Aurora, Ohio  44202

                                 /s/ James Coleman
                                 ----------------------------------------------
                                 James Coleman, in his individual capacity
                                 Address: c/o Technical Consumer Products, Inc.
                                          300 Lena Drive
                                          Aurora, Ohio  44202

                                 /s/ Andrzej Bobel
                                 ----------------------------------------------
                                 Andrzej Bobel, in his individual capacity
                                 Address: 640 Leland Court
                                          Lake Forest, Illinois  60045

                                       9

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