Document:

Exhibit
10.6

 

AGRO
CAPITAL MANAGEMENT, CORP.

 

CONSULTING
AGREEMENT

 

This
Consulting Agreement (“Agreement”) is made and entered into as of March 22, 2021 (“Effective Date”) by and between
Agro Capital Management, Corp. (“Company”) and James Pekarsky (“Consultant”), residing at 9778 N 131st
Street, Scottsdale, AZ 85259, who are hereinafter referred to as the “Parties” or a “Party” as context may require.

 

1.
Engagement of Services. Company seeks to engage Consultant with the tasks listed in Statement of Work attached to this Agreement
as Exhibit A (“Statement of Work”). A Statement of Work will become binding when both Parties have signed it and once
signed, Consultant will be obligated to provide the services as listed in the Statement of Work, subject to the provisions of Section
8. The terms of this Agreement will govern the Statement of Work and services undertaken by Consultant for the benefit of Company. Consultant
represents, warrants and covenants that Consultant will perform the services under this Agreement in a timely, professional and workmanlike
manner and that all materials and deliverables provided to Company will comply with (i) the requirements set forth in the Statement of
Work, (ii) the documentation and specifications for those materials and deliverables, (iii) any samples or documents provided by Consultant
to Company.

 

2.
Compensation; Timing. Company will pay Consultant the fee set forth in each Statement of Work for the services provided as specified
in that Statement of Work. Company will reimburse Consultant’s documented, out-of-pocket expenses no later than fifteen (15) days
after Company’s receipt of Consultant’s itemized invoice, except that reimbursement for expenses may be delayed until that
time when Consultant furnishes adequate supporting documentation for the authorized expenses as Company may reasonably request. Upon
termination of this Agreement for any reason, Consultant will be: (a) paid fees on the basis stated in the Statement of Work; and (b)
reimbursed only for expenses that are properly incurred prior to termination of this Agreement and which are either expressly identified
in a Statement of Work or approved in advance in writing by an authorized Company manager.

 

3.
Independent Contractor Relationship. Consultant’s relationship with Company is that of an independent contractor, and nothing
in this Agreement is intended to, or shall be construed to, create a partnership, agency, joint venture, employment or similar relationship.
Consultant will not be entitled to any of the benefits that Company may make available to its employees, including, but not limited to,
group health or life insurance, profit-sharing or retirement benefits. Consultant is not authorized to make any representation, contract
or commitment on behalf of Company unless specifically requested or authorized in writing to do so by a Company manager. Consultant is
solely responsible for, and will file, on a timely basis, all tax returns and payments required to be filed with, or made to, any federal,
state or local tax authority with respect to the performance of services and receipt of fees under this Agreement. Consultant is solely
responsible for, and must maintain adequate records of, expenses incurred in the course of performing services under this Agreement.
No part of Consultant’s compensation will be subject to withholding by Company for the payment of any social security, federal,
state or any other employee payroll taxes. Company will regularly report amounts paid to Consultant by filing Form 1099-MISC with the
Internal Revenue Service as required by law.

 

4.
Disclosure and Assignment of Work Resulting from Statement of Work.

 

4.1
“Innovations” and “Company Innovations” Definitions. In this Agreement, “Innovations” means
all discoveries, designs, developments, improvements, inventions (whether or not protectable under patent laws), works of authorship,
information fixed in any tangible medium of expression (whether or not protectable under copyright laws), trade secrets, know-how, ideas
(whether or not protectable under trade secret laws), mask works, trademarks, service marks, trade names and trade dress. “Company
Innovations” means Innovations that Consultant, solely or jointly with others, creates, derives, conceives, develops, makes or
reduces to practice under the Statement of Work.

 

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4.2
Disclosure and Assignment of Company Innovations. Consultant agrees to maintain adequate and current records of all Company Innovations,
which records shall be and remain the property of Company. Consultant agrees to promptly disclose and describe to Company all Company
Innovations. Consultant hereby does and will irrevocably assign to Company or Company’s designee all of Consultant’s right,
title and interest in and to any and all Company Innovations and all associated records. To the extent any of the rights, title and interest
in and to Company Innovations cannot be assigned by Consultant to Company, Consultant hereby grants to Company an exclusive, royalty-free,
transferable, irrevocable, worldwide, fully paid-up license (with rights to sublicense through multiple tiers of sublicensees) to fully
use, practice and exploit those non-assignable rights, title and interest, including, but not limited to, the right to make, use, sell,
offer for sale, import, have made, and have sold, the Company Innovations. To the extent any of the rights, title and interest in and
to the Company Innovations can neither be assigned nor licensed by Consultant to Company, Consultant hereby irrevocably waives and agrees
never to assert the non-assignable and non-licensable rights, title and interest against Company, any of Company’s successors in
interest, or any of Company’s customers.

 

4.3
Assistance. Consultant agrees to perform, during and after the term of this Agreement, all acts that Company deems necessary or
desirable to permit and assist Company, at its expense, in obtaining, perfecting and enforcing the full benefits, enjoyment, rights and
title throughout the world in the Company Innovations as provided to Company under this Agreement. If Company is unable for any reason
to secure Consultant’s signature to any document required to file, prosecute, register or memorialize the assignment of any rights
under any Company Innovations as provided under this Agreement, Consultant hereby irrevocably designates and appoints Company and Company’s
duly authorized officers and agents as Consultant’s agents and attorneys-in-fact to act for and on Consultant’s behalf and
instead of Consultant to take all lawfully permitted acts to further the filing, prosecution, registration, memorialization of assignment,
issuance and enforcement of rights in, to and under the Company Innovations, all with the same legal force and effect as if executed
by Consultant. The foregoing is deemed a power coupled with an interest and is irrevocable.

 

4.4
Consultant Out-of-Scope Innovations. If Consultant incorporates or permits to be incorporated any Innovations relating in any
way, at the time of conception, reduction to practice, creation, derivation, development or making of the Innovation, to Company’s
business or actual or demonstrably anticipated research or development but which were conceived, reduced to practice, created, derived,
developed or made by Consultant (solely or jointly) either unrelated to Consultant’s work for Company under this Agreement or prior
to the Effective Date (collectively, the “Out-of-Scope Innovations”) into any of the Company Innovations, then Consultant
hereby grants to Company and Company’s designees a royalty-free, transferable, irrevocable, worldwide, fully paid-up license (with
rights to sublicense through multiple tiers of sublicensees) to fully use, practice and exploit all patent, copyright, moral right, mask
work, trade secret and other intellectual property rights relating to the Out-of-Scope Innovations. Notwithstanding the foregoing, Consultant
agrees that Consultant shall not incorporate, or permit to be incorporated, any Innovations conceived, reduced to practice, created,
derived, developed or made by others or any Out-of-Scope Innovations into any Company Innovations without Company’s prior written
consent.

 

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5.
Confidentiality.

 

5.1
Definition of Confidential Information. As used in this Agreement the phrase “Confidential Information” means (a)
any technical and non-technical information related to the Company’s business and current, future and proposed products and services
of Company, including for example and without limitation, Company Innovations, Company Property (as defined in Section 4 (Ownership and
Return of Confidential Information and Company Property)), and Company’s information concerning research, development, design details
and specifications, financial information, procurement requirements, engineering and manufacturing information, customer lists, business
forecasts, sales information, marketing plans and business plans, in each case whether or not marked as “confidential” or
“proprietary” and (b) any information that Company has received from others that may be made known to Consultant and that
Company is obligated to treat as confidential or proprietary, whether or not marked as “confidential” or “proprietary”.

 

5.2
Nondisclosure and Nonuse Obligations. Except as permitted in this Section, Consultant will not (i) use any Confidential Information
or (ii) disseminate or in any way disclose the Confidential Information to any person, firm, business or governmental agency or department.
Consultant may use the Confidential Information solely to perform under the Statement of Work for the benefit of Company. Consultant
shall treat all Confidential Information with the same degree of care as Consultant accords to Consultant’s own confidential information,
but in no case shall Consultant use less than reasonable care. If Consultant is not an individual, Consultant shall disclose Confidential
Information only to those of Consultant’s employees who have a need to know the information as necessary for Consultant to perform
this Agreement. Consultant certifies that each of its employees will have agreed, either as a condition of employment or in order to
obtain the Confidential Information, to be bound by terms and conditions at least as protective as those terms and conditions applicable
to Consultant under this Agreement. Consultant shall immediately give notice to Company of any unauthorized use or disclosure of the
Confidential Information. Consultant shall assist Company in remedying any the unauthorized use or disclosure of the Confidential Information.
Consultant agrees not to communicate any information to Company in violation of the proprietary rights of any third party.

 

5.3
Exclusions from Nondisclosure and Nonuse Obligations. Consultant’s obligations under Section 5.2 do not apply to any Confidential
Information that Consultant can demonstrate (a) was in the public domain at or subsequent to the time the Confidential Information was
communicated to Consultant by Company through no fault of Consultant; (b) was rightfully in Consultant’s possession free of any
obligation of confidence at or subsequent to the time the Confidential Information was communicated to Consultant by Company; or (c)
was independently developed by employees of Consultant without use of, or reference to, any Confidential Information communicated to
Consultant by Company. A disclosure of any Confidential Information by Consultant (a) in response to a valid order by a court or other
governmental body or (b) as otherwise required by law will not be considered to be a breach of this Agreement or a waiver of confidentiality
for other purposes; provided, however, that Consultant provides prompt prior written notice thereof to Company to enable Company to seek
a protective order or otherwise prevent the disclosure.

 

6.
Ownership and Return of Confidential Information and Company Property. All Confidential Information and any materials and items
(including, without limitation, software, equipment, tools, artwork, documents, drawings, papers, diskettes, tapes, models, apparatus,
sketches, designs and lists) that Company furnishes to Consultant by Company, whether delivered to Consultant by Company or made by Consultant
in the performance of services under this Agreement and whether or not they contain or disclose Confidential Information (collectively,
the “Company Property”), are the sole and exclusive property of Company or Company’s suppliers or customers. Consultant
agrees to keep all Company Property at Consultant’s premises unless otherwise permitted in writing by Company. Within five (5)
days after any request by Company, Consultant shall destroy or deliver to Company, at Company’s option, (a) all Company Property
and (b) all materials and items in Consultant’s possession or control that contain or disclose any Confidential Information. Consultant
will provide Company a written certification of Consultant’s compliance with Consultant’s obligations under this Section.

 

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6.1
Consultant’s Ownership of Pre-Existing Works. Company agrees that Consultant retains all right, title, and ownership to
Consultant’s pre-existing works.

 

7.
Term and Termination.

 

7.1
Termination by Company. Company may terminate this Agreement without cause at any time, with termination effective upon mutually
agreed upon terms upon Company’s delivery to Consultant of written notice of termination.

 

7.2
Termination by Consultant. Consultant may terminate this Agreement without cause at any time, with termination effective upon
mutually agreed upon terms upon Company’s delivery to Consultant of written notice of termination.

 

7.3
Effect of Expiration or Termination. Company shall pay Consultant for services properly performed under this Agreement as set
forth in the Statement of Work at Exhibit A hereto. The definitions contained in this Agreement and the rights and obligations
contained in this Section and Sections 4 (Disclosure and Assignment of Work Resulting from Statement of Work), 5 (Confidentiality), 6
(Ownership and Return of Confidential Information and Company Property), and 9 (General Provisions) will survive any termination or expiration
of this Agreement.

 

8.
Noninterference with Consultant’s Business. Company is aware of other demands on Consultant’s time and attention,
and that Consultant will perform agreed Services at such times so as not to conflict with any other business activity or obligations
in which Consultant is engaged or becomes engaged during the Term of this Agreement. Nothing in this Agreement shall obligate Consultant
to engage, directly or indirectly, with any third party (i.e. customers and suppliers) of the Company. Further, Company shall not disclose
to any third party, directly or indirectly, that Consultant is performing Services for Company without Consultant’s prior approval.
The Company assumes any and all risk and liability related to Consultant’s work under this Agreement including accepting or declining
any advice or recommendations provided by Consultant. Company agrees and accepts that Consultant has no liability, regardless of the
cause of action, under this Agreement.

 

9.
General Provisions.

 

9.1
Successors and Assigns. Consultant shall not assign its rights or delegate any performance under this Agreement without the prior
written consent of Company. For the avoidance of doubt, Consultant may not subcontract performance of any services under this Agreement
to any other contractor or consultant without Company’s prior written consent. This Agreement will be for the benefit of Company’s
successors and assigns, and will be binding on Consultant’s permitted assignees. Notwithstanding the foregoing, Consultant may
assign this Agreement to another entity established by Consultant such as an LLC and Company hereby agrees in advance to such assignment.

 

9.2
Injunctive Relief. Consultant’s obligations under this Agreement are of a unique character that gives them particular value;
Consultant’s breach of any of these obligations may cause irreparable and continuing damage to Company for which money damages
are insufficient, and Company is entitled to seek injunctive relief, a decree for specific performance, and all other relief as may be
proper (including money damages if appropriate), without the need to post a bond.

 

9.3
Notices. Any notice required or permitted by this Agreement shall be in writing and shall be delivered as follows, with notice
deemed given as indicated: (a) by personal delivery, when actually delivered; (b) by overnight courier, upon written verification of
receipt; (c) by facsimile transmission, upon acknowledgment of receipt of electronic transmission; or (d) by certified or registered
mail, return receipt requested, upon verification of receipt. Notice shall be sent to the addresses set forth above or to such other
address as either Party may provide in writing.

 

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9.4
Governing Law; Venue; & Jurisdiction. The laws of the United States of America and the State of California govern all matters
arising out of or relating to this Agreement without giving effect to any conflict of law principles. ARBITRATION.
The Parties agree that any claim or dispute between them or against any agent, employee, successor, or assign of the other, whether
related to this agreement or otherwise, and any claim or dispute related to this agreement or the relationship or duties contemplated
under this Agreement, including the validity of this arbitration clause, shall be resolved by binding arbitration by the American Arbitration
Association, under the Arbitration Rules then in effect. Any award of the arbitrator(s) may be entered as a judgment in any court of
competent jurisdiction. Any controversy shall be arbitrated in the State of California. Each Party in entering this Agreement
irrevocably waives any argument as to the jurisdiction of the State of California and application of the laws of the State of California
in such an arbitration proceeding. Further, in entering this Agreement, the Parties, and each of them irrevocably waive any right to
a trial by jury as well as any argument that California is an improper venue for dispute resolution or an inconvenient forum for such.

 

9.5
Severability. If a court of law holds any provision of this Agreement to be illegal, invalid or unenforceable, (a) that provision
shall be deemed amended to achieve an economic effect that is as near as possible to that provided by the original provision and (b)
the legality, validity and enforceability of the remaining provisions of this Agreement shall not be affected.

 

9.6
Waiver; Modification. If either Party waives any term, provision or breach of this Agreement, such waiver shall not be effective
unless it is in writing and signed by the Party. No waiver by a Party of a breach of this Agreement shall constitute a waiver of any
other or subsequent breach by the either Party. This Agreement may be modified only by mutual written agreement of authorized representatives
of the Parties.

 

9.7
Entire Agreement. This Agreement constitutes the final and exclusive agreement between the Parties relating to this subject matter
and supersedes all agreements, whether prior or contemporaneous, written or oral, concerning such subject matter

 

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

 

	The
    “Company” 	 	The
    “Consultant”
	 	 	 	 	 
	By:
    	/s/
Scott Benson	 	By:	/s/
    James Pekarsky
	Name: 	Scott
    Benson	 	Name: 	James
    Pekarsky
	Title:	Chief
    Executive Officer	 	Title:	Chief
    Financial Officer
	Date:	 	 	Date:	 

 

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Exhibit
A

 

STATEMENT
OF WORK

 

This
Statement of Work is by and between the Parties for the following:

 

	 	1)	Reporting
    to the Chief Executive Officer of the Company, Consultant will perform part-time Chief Financial Officer services to the Company.

 

Description
of Work Services

 

Chief
Financial Officer part-time services related to public filings, audit support, investor communications, capital raising support, and
public company listing support in general in order to move the Company to a more fully reporting entity with the potential to leverage
an increasing investor base. Oversight and interaction with the Company’s third-party accounting team.

 

Term
of Work Services

 

Consultant’s
part-time services will continue indefinitely until terminated by either Party upon mutually agreed upon terms.

 

Consulting
Compensation

 

 

Consulting
fee will commence on April 5, 2021, following a 2-week transition period from March 22, 2021. Consulting fee will be administered each
month through a Form 1099 wire transfer to Consultant’s bank account. Any consulting fee deferral related to adverse financial
conditions of the Company will be accrued and owed to the Consultant. The consulting fee will be evaluated at a future date upon mutually
agreed upon conditions or upon potential conversion to employment.

 

The
Consultant will have the option to purchase all earned and vested restricted stock awards at a price of 38 cents per share. The awards
will be forfeited by the Consultant if not purchased within 90 days from termination from the company or other mutually agreed upon terms.

 

Expenses.
All direct and pre-approved travel expenses incurred by the Consultant will be reimbursed by the Company as per the Company’s
expense reimbursement policy.

 

IN
WITNESS WHEREOF, the Parties are signing this Statement of Work as of the later date below.

 

	Agro
    Capital Management, Corp.	 	Consultant
	 	 	 	 	
	By:	/s/
    Scott Benson	 	By:	/s/
    James Pekarsky
	Scott
    Benson, CEO	 	James
    Pekarsky, CFO
	Date:	 	 	Date:Exhibit
10.7

 

Agro
Capital Management Corp.

2021
Stock Incentive Plan

 

	1.	Establishment, Purpose and Types of Awards

 

Agro
Capital Management Corp., a Nevada corporation (the “Company”), hereby establishes the Agro Capital Management Corp. 2021
Stock Incentive Plan (the “Plan”). The purpose of the Plan is to promote the long-term growth and profitability of the Company
by (i) providing key people with incentives to improve stockholder value and to contribute to the growth and financial success of the
Company, and (ii) enabling the Company to attract, retain and reward the best-available persons.

 

The
Plan permits the granting of stock Options (including incentive stock options qualifying under Code Section 422 and nonqualified stock
options), Stock Appreciation Rights, restricted or unrestricted Stock Awards, Restricted Stock Units, Performance Awards, other stock-based
awards, or any combination of the foregoing.

 

	2.	Definitions

 

 Under
this Plan, except where the context otherwise indicates, the following definitions apply:

 

2.1 “Administrator”
shall mean the committee or committees as may be appointed by the Board from time to time to administer the Plan, or if no such committee
is appointed, the Board itself. For purposes of establishing and certifying the achievement of Performance Goals pursuant to Code Section
162(m), any such committee shall consist of three or more persons, each of whom, unless otherwise determined by the Board, is (i) an
“outside director” within the meaning of Code Section 162(m), (ii) a “nonemployee director” within the meaning
of Rule 16b-3 and (iii) satisfies the requirements of the New York Stock Exchange for independent directors.

 

2.2 “Affiliate”
shall mean any entity, whether now or hereafter existing, which controls, is controlled by, or is under common control with, the
Company (including, but not limited to, joint ventures, limited liability companies, and partnerships). For this purpose, “control”
shall mean ownership of 50% or more of the total combined voting power or value of all classes of stock or interests of the entity.

 

2.3 “Award”
shall mean any stock Option, Stock Appreciation Right, Stock Award, Restricted Stock Unit, Performance Award, or other stock-based
award.

 

2.4 “Board”
shall mean the Board of Directors of the Company.

 

2.5 “Change
in Control” shall mean the occurrence of one or more of the change in ownership or control events set forth in Treasury Regulation
Section 1.409A-3(i)(5).

 

2.6 “Code”
shall mean the Internal Revenue Code of 1986, as amended, and any regulations promulgated thereunder.

 

2.7 “Common
Stock” shall mean shares of common stock of the Company, par value $.001 per share.

 

    	 

    	 

    

 

2.8 “Exchange
Act” shall mean the Securities Exchange Act of 1934, as amended.

 

2.9 “Fair
Market Value” So long as the Common Stock is registered under Section 12(b) or (g) of the Exchange Act, “Fair Market
Value” shall mean, as applicable, (i) either the closing price or the average of the high and low sale price on the relevant
date, as determined in the Administrator’s discretion, quoted on the New York Stock Exchange, the American Stock Exchange, or the
Nasdaq National Market; (ii) the last sale price on the relevant date quoted on the Nasdaq National Market; (iii) the average of the
high bid and low asked prices on the relevant date quoted on the FINRA OTC Bulletin Board or by the National Quotation Bureau, Inc. or
a comparable service as determined in the Administrator’s discretion; or (iv) if the Common Stock is not quoted by any of the above,
the average of the closing bid and asked prices on the relevant date furnished by a professional market maker for the Common Stock, or
by such other source, selected by the Administrator. If no public trading of the Common Stock occurs on the relevant date, then Fair
Market Value shall be determined as of the next preceding date on which trading of the Common Stock does occur. In the event that the
Common Stock is not registered under Section 12(b) or (g) of the Exchange Act, Fair Market Value shall mean, with respect to a share
of the Company’s Common Stock for any purpose on a particular date, the value determined by the Administrator in good faith; provided
that for purpose of any Option or any Award that is deferred compensation subject to Code Section 409A, such value shall be determined
reasonably in a manner that satisfies Code Section 409A.

 

2.10 “Grant
Agreement” shall mean a written document memorializing the terms and conditions of an Award granted pursuant to the Plan and
shall incorporate the terms of the Plan.

 

2.11 “Incentive
Stock Option” shall mean an Option that is an “incentive stock option” within the meaning of Code Section 422,
or any successor provision, and that is designated by the Administrator as an Incentive Stock Option.

 

2.12 “Nonqualified
Stock Option” means an Option other than an Incentive Stock Option.

 

2.13 “Option”
means the right to purchase a stated number of shares of Common Stock at a stated price for a stated period of time, granted pursuant
to Section 7.

 

2.14 “Parent”
shall mean a corporation, whether now or hereafter existing, within the meaning of the definition of “parent corporation”
provided in Code Section 424(e), or any successor thereto.

 

2.15 “Participant”
shall mean an employee, officer, director or consultant of the Company, or of any Affiliate of the Company to whom an Award is granted
pursuant to the Plan, or upon the death of the Participant, his or her successors, heirs, executors, and administrators, as the case
may be.

 

2.16 “Performance
Awards” shall mean an Award of a number of shares or units granted to a Participant pursuant to Section 11 that is paid out
based on the achievement of stated performance criteria or Performance Goals during a stated period of time.

 

    	2

    	 

    

 

2.17 “Performance
Goals” shall mean the objectives established by the Administrator in its sole discretion with respect to any performance-based
Awards that relate to one or more business criteria within the meaning of Code Section 162(m). Performance Goals may include or be based
upon, without limitation: sales; gross revenue; gross margins; internal rate of return; cost; ratio of debt to debt plus equity; profit
before tax; earnings before interest and taxes; earnings before interest, taxes, depreciation, and amortization; earnings per share;
operating earnings; economic value added; ratio of operating earnings to capital spending; cash flow; free cash flow; net operating profit;
net income; net earnings; net sales or net sales growth; price of Common Stock; return on capital, net assets, equity, or shareholders’
equity; segment income; market share; productivity ratios; expense targets; working capital targets; or total return to shareholders.
Performance Goals may (a) be used to measure the performance of the Company as a whole or any Subsidiary, business unit or segment of
the Company, (b) include or exclude (or be adjusted to include or exclude) extraordinary items, the impact of charges for restructurings,
discontinued operations and other unusual and non-recurring items, and the cumulative effects of tax or accounting changes, each as defined
by generally accepted accounting principles and as identified in the financial statements, notes to the financial statements, management’s
discussion and analysis or other Securities and Exchange Commission filings, and/or (c) reflect absolute entity performance or a relative
comparison of entity performance to the performance of a peer group, index, or other external measure, in each case as determined by
the Administrator in its sole discretion.

 

2.18 “Restricted
Stock Units” shall mean an Award granted to a Participant pursuant to Section 10, denominated in units, providing a Participant
the right to receive payment at a future date after the lapse of restrictions or achievement of performance criteria or Performance Goals
or other conditions determined by the Administrator.

 

2.19 “Stock
Appreciation Right” or “SAR” shall mean the right to receive an amount calculated as provided in a grant pursuant
to Section 8.

 

2.20 “Stock
Award” shall mean an Award of restricted or unrestricted Common Stock granted to a Participant pursuant to Section 9 and the
other provisions of the Plan.

 

2.21 “Subsidiary”
and “subsidiaries” shall mean only a corporation or corporations, whether now or hereafter existing, within the meaning
of the definition of “subsidiary corporation” provided in Code Section 424(f), or any successor thereto.

 

2.22 “Ten
Percent Owner” means a person who owns or is deemed within the meaning of Section 422(b)(6) of the Code to own, stock possessing
more than 10% of the total combined voting power of all classes of stock of the Company (or any Parent or Subsidiary of the Company).
Whether a person is a Ten Percent Owner shall be determined with respect to an Option based on the facts existing immediately prior to
the grant date of the Option.

 

	3.	Administration

 

3.1 Administration
of the Plan. The Plan shall be administered by the Board or the Administrator.

 

3.2 Powers
of the Administrator. The Administrator shall have all the powers vested in it by the terms of the Plan, such powers to include authority,
in its sole and absolute discretion, to grant Awards under the Plan, prescribe Grant Agreements evidencing such Awards and establish
programs for granting Awards.

 

    	3

    	 

    

 

The
Administrator shall have full power and authority to take all other actions necessary to carry out the purpose and intent of the Plan,
including, but not limited to, the authority to: (i) determine the eligible persons to whom, and the time or times at which Awards shall
be granted; (ii) determine the types of Awards to be granted; (iii) determine the number of shares to be covered by or used for reference
purposes for each Award; (iv) impose such terms, limitations, restrictions and conditions upon any such Award as the Administrator shall
deem appropriate; (v) modify, amend, extend or renew outstanding Awards, or accept the surrender of outstanding Awards and substitute
new Awards (provided however, that, except as provided in Section 14.4 of the Plan, any modification that would materially adversely
affect any outstanding Award shall not be made without the consent of the holder); (vi) accelerate or otherwise change the time in which
an Award may be exercised or becomes payable and to waive or accelerate the lapse, in whole or in part, of any restriction or condition
with respect to such Award, including, but not limited to, any restriction or condition with respect to the vesting or exercisability
of an Award following termination of any grantee’s employment or other relationship with the Company (vii) establish objectives
and conditions, including Performance Goals, if any, for earning Awards and determining whether Awards will be paid after the end of
a performance period, (viii) make adjustments in the Performance Goals in recognition of unusual or nonrecurring events affecting the
Company or the financial statements of the Company, or in response to changes in applicable laws, regulations, or accounting principles,
and (ix) provide for forfeiture of outstanding Awards and recapture of realized gains and other realized value in such events as determined
by the Administrator, which include, but are not limited to, a breach of restrictive covenants or an intentional or negligent misstatement
of financial records.

 

The
Administrator shall have full power and authority, in its sole and absolute discretion, to administer and interpret the Plan and to adopt
and interpret such rules, regulations, agreements, guidelines and instruments for the administration of the Plan and for the conduct
of its business as the Administrator deems necessary or advisable.

 

3.3 Non-Uniform
Determinations. The Administrator’s determinations under the Plan (including without limitation, determinations of the persons
to receive Awards, the form, amount and timing of such Awards, the terms and provisions of such Awards and the Grant Agreements evidencing
such Awards) need not be uniform and may be made by the Administrator selectively among persons who receive, or are eligible to receive,
Awards under the Plan, whether or not such persons are similarly situated.

 

3.4 Limited
Liability. To the maximum extent permitted by law, no member of the Administrator shall be liable for any action taken or decision
made in good faith relating to the Plan or any Award thereunder.

 

3.5 Indemnification.
To the maximum extent permitted by law and by the Company’s charter and by-laws, the members of the Administrator shall be indemnified
by the Company in respect of all their activities under the Plan.

 

3.6 Effect
of Administrator’s Decision. All actions taken and decisions and determinations made by the Administrator on all matters relating
to the Plan pursuant to the powers vested in it hereunder shall be in the Administrator’s sole and absolute discretion and shall
be conclusive and binding on all parties concerned, including the Company, its stockholders, any Participants in the Plan and any other
employee, consultant, or director of the Company, and their respective successors in interest.

 

    	4

    	 

    

 

	4.	Shares Available for the Plan

 

4.1 Shares
Available for Awards. Subject to adjustments as provided in Section 14.4 of the Plan, the shares of Common Stock that may be issued
with respect to Awards granted under the Plan shall not exceed an aggregate of 3,500,000 shares of Common Stock. The Company shall reserve
such number of shares for Awards under the Plan, subject to adjustments as provided in Section 14.4 of the Plan. The maximum number of
shares of Common Stock under the Plan that may be issued as Incentive Stock Options shall be 3,500,000 shares. Shares may be authorized
but unissued Common Stock or authorized and issued Common Stock held in the Company’s treasury. If any Award, or portion of an
Award, under the Plan expires or terminates unexercised, becomes unexercisable or is forfeited or otherwise terminated, surrendered or
canceled as to any shares, or if any shares of Common Stock are surrendered to the Company in connection with any Award (whether or not
such surrendered shares were acquired pursuant to any Award), the shares subject to such Award and the surrendered shares shall thereafter
be available for further Awards under the Plan; provided, however, that any such shares that are surrendered to the Company in connection
with any Award or that are otherwise forfeited after issuance shall not be available for purchase pursuant to Incentive Stock Options.
Shares under substitute awards pursuant to Section 14.4 for grants made under a plan of an acquired business entity shall not reduce
the maximum number of shares that may be issued under the Plan.

 

4.2 Performance-Based
Award Limitation. Awards that are designed to comply with the performance-based exception from the tax deductibility limitation of
Code Section 162(m) shall be subject to the following rules:

 

(a) The
number of shares of Common Stock that may be granted in the form of Options in a single fiscal year to a Participant may not exceed 1,000,000,
as adjusted pursuant to Section 14.4.

 

(b) The
number of shares of Common Stock that may be granted in the form of SARs in a single fiscal year to a Participant may not exceed 1,000,000,
as adjusted pursuant to Section 14.4.

 

(c) The
number of shares of Common Stock that may be granted in the form of restricted Stock Awards in a single fiscal year to a Participant
may not exceed 1,000,000, as adjusted pursuant to Section 14.4.

 

(d) The
number of Restricted Stock Units that may be granted in a single fiscal year to a Participant may not exceed 5,000,000, as adjusted pursuant
to Section 14.4.

 

(e) The
number of shares of Common Stock that may be granted as Performance Award shares in a single fiscal year to a Participant may not exceed
1,000,000 as adjusted pursuant to Section 14.4.

 

(f) The
maximum amount that may be paid to a Participant for Performance Award units granted in a single fiscal year to the Participant may not
exceed $1,000,000.

 

    	5

    	 

    

 

	5.	Participation

 

Participation
in the Plan shall be open to all employees, officers, directors, and consultants of the Company, or of any Affiliate of the Company,
as may be selected by the Administrator from time to time. However, only employees of the Company, and of any Parent or Subsidiary of
the Company, shall be eligible for the grant of an Incentive Stock Option. The grant of an Award at any time to any person shall not
entitle that person to a grant of an Award at any future time.

 

	6.	Awards

 

Awards
that may be granted under the Plan consist of Options, Stock Appreciation Rights, Stock Awards, Restricted Stock Units, Performance Awards
and other stock based awards. The Administrator, in its sole discretion, establishes the terms of all Awards granted under the Plan.
Awards may be granted individually or in tandem with other types of Awards. All Awards are subject to the terms and conditions provided
in the Grant Agreement. If there is any inconsistency between the terms of the Plan and a Grant Agreement, the terms of the Plan shall
control unless the Grant Agreement explicitly states that an exception to the Plan is being made. By accepting an Award, a Participant
agrees that the Award shall be subject to all of the terms and provisions of the Plan and the applicable Grant Agreement.

 

	7.	Stock Options

 

7.1 Terms
and Grant Agreement. Subject to the terms of the Plan, Options may be granted to Participants at any time as determined by the Administrator.
The Administrator shall determine, and the Grant Agreement shall reflect, the following for each Option granted:

 

(a) the
number of shares subject to each Option;

 

(b) duration
of the Option (provided that no Option shall have an expiration date later than the the 10th anniversary of the date of grant and no
Incentive Stock Option that is granted to any Participant who is a Ten Percent Owner shall have an expiration date later than the fifth
anniversary of the date of grant);

 

(c) vesting
requirements that specify a vesting period;

 

(d) whether
the Option is an Incentive Stock Option or a Nonqualified Stock Option; provided, however, no Option shall be an Incentive Stock Option
unless so designated by the Administrator at the time of grant or in the Grant Agreement evidencing such Option;

 

(e) the
exercise price for each Option, which, except with respect to substitute awards complying with Code Section 424 and regulations thereunder,
shall not be less than the Fair Market Value on the date of the grant (with respect to Incentive Stock Options, 110% of the Fair Market
Value on the date of grant for any Participant who is a Ten Percent Owner);

 

(f) the
permissible method(s) of payment of the exercise price;

 

(g) the
rights of the Participant upon termination of employment or service as a director; and

 

(h) any
other terms or conditions established by the Administrator.

 

7.2 Exercise
of Options. Options shall be exercisable at such times and subject to such restrictions and conditions as the Administrator, in its
sole discretion, deems appropriate, which need not be the same for all Participants.

 

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An
Option shall be exercised by delivering written notice as specified in the Grant Agreement on the form of notice provided by the Company.
Options may be exercised in whole or in part. The exercise price of any Option shall be payable to the Company in full, in cash or in
cash equivalent approved by the Adminstrator, by tendering (if permitted by the Adminstrator) previously acquired Common having an aggregate
Fair Market Value at the time of exercise equal to the total Option exercise price (provided that the tendered Common Stock must have
been held by the Participant for any period required by the Adminstrator), or by any other means that the Adminstrator determines to
be consistent with the Plan’s purpose and applicable law. For a Participant who is subject to Section 16 of the Exchange Act, the
Company may require that the method of payment comply with Section 16 and the rules and regulations thereunder. Any payment in shares
of Common Stock, if permitted, shall be made by delivering the shares to the secretary of the Company, duly endorsed in blank or accompanied
by stock powers duly executed in blank, together with any other documents and evidence as the secretary shall require (or delivering
a certification or attestation of ownership of such Common Stock, if permitted by the Adminstrator).

 

Certificates
for shares of Common Stock purchased upon the exercise of an Option shall be issued in the name of or for the account of the Participant
or other person entitled to receive the shares and delivered to the Participant or other person as soon as practicable following the
effective date on which the Option is exercised.

 

7.3 Incentive
Stock Options. Notwithstanding anything in the Plan to the contrary, no term of the Plan relating to Incentive Stock Options shall
be interpreted, amended, or altered, nor shall any discretion or authority granted under the Plan be exercised so as to disqualify the
Plan under Code Section 422, or, without the consent of any affected Participant, to cause any Incentive Stock Option previously granted
to fail to qualify for the federal income tax treatment afforded under Code Section 421. An Option shall be considered to be an Incentive
Stock Option only to the extent that the number of shares of Common Stock for which the Option first becomes exercisable in a calendar
year do not have an aggregate Fair Market Value (as of the date of the grant of the Option) in excess of the “current limit.”
The current limit for any optionee for any calendar year shall be $100,000 minus the aggregate Fair Market Value at the date of grant
of the number of shares of Common Stock available for purchase for the first time in the same year under each other incentive option
previously granted to the optionee under all other plans of the Company and Affiliates. Any Common Stock which would cause the foregoing
limit to be violated shall be deemed to have been granted under a separate Nonqualified Stock Option, otherwise identical in its terms
to those of the Incentive Stock Option. The current limit will be calculated according to the chronological order in which the Options
were granted.

 

7.4 Reduction
in Price or Reissuance. In no event shall the Administrator cancel any outstanding Option for the purpose of (i) providing a replacement
award under this or another Company plan, or (ii) cashing out an Option, unless such cash-out occurs in conjunction with a Change in
Control. Additionally, in no event shall the Administrator, without first receiving shareholder approval, (a) cancel any outstanding
Option for the purpose of reissuing the Option to the Participant at a lower exercise price or (b) reduce the exercise price of a previously
issued Option.

 

7.5 Notification
of Disqualifying Disposition. If any Participant shall make any disposition of shares issued pursuant to the exercise of an Incentive
Stock Option under the circumstances described in Code Section 421(b) (relating to certain disqualifying dispositions), such Participant
shall notify the Company of such disposition within ten (10) calendar days thereof.

 

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	8.	Stock Appreciation Rights

 

8.1 Terms
and Agreement. Subject to the terms of the Plan, Stock Appreciation Rights may be granted to Participants at any time as determined
by the Administrator. The grant price of the SAR shall be at least equal to one hundred percent (100%) of the Fair Market Value of Stock
as determined on the date of the grant, except with respect to substitute awards complying with Code Section 424 and regulations thereunder.
The Administrator shall determine, and the Grant Agreement shall reflect, the following for each SAR granted:

 

(a) the
number of shares subject to each SAR;

 

(b) whether
the SAR is a Related SAR or a Freestanding SAR (as defined below);

 

(c) the
duration of the SAR (provided however, that no SAR shall have an expiration date later than the date after the 10th anniversary
of the date of grant);

 

(d) vesting
requirements;

 

(e) rights
of the Participant upon termination of employment or service as a director; and

 

(f) any
other terms or conditions established by the Administrator.

 

8.2 Related
and Freestanding SARs. A Stock Appreciation Right may be granted in connection with an Option, either at the time of grant or at
any time thereafter during the term of the Option (a “Related SAR”) or may be granted unrelated to an Option (a “Freestanding
SAR”).

 

8.3 Surrender
of Option. A Related SAR shall require the holder, upon exercise, to surrender the Option with respect to the number of shares as
to which the SAR is exercised, in order to receive payment. The Option will, to the extent surrendered, cease to be exercisable.

 

8.4 Reduction
in Number of Shares Subject to Related SARs. For Related SARs, the number of shares subject to the SAR shall not exceed the number
of shares subject to the Option. For example, if the SAR covers the same number of shares as the Option, the exercise of a portion of
the Option shall reduce the number of shares subject to the SAR to the number of shares remaining under the Option. If the Related SAR
covers fewer shares than the Option, the exercise of a portion of the Option shall reduce the number of shares subject to the SAR to
the extent necessary so that the number of remaining shares subject to the SAR is not more than the remaining shares under the Option.

 

8.5 Exercisability.
Subject to Section 8.7 and to any rules and restrictions imposed by the Administrator, a Related SAR will be exercisable at the time
or times, and only to the extent, that the Option is exercisable and will not be transferable except to the extent that the Option is
transferable. A Freestanding SAR will be exercisable as determined by the Administrator but in no event after 10 years from the date
of grant.

 

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8.6 Payment.
Upon the exercise of a Stock Appreciation Right, the holder will be entitled to receive payment of an amount determined by multiplying:

 

(a) The
excess of the Fair Market Value on the date of exercise over the Fair Market Value on the date of grant, by

 

(b) The
number of shares with respect to which the SAR is being exercised.

 

The
Administrator may limit the amount payable upon exercise of a Stock Appreciation Right. Any limitation must be determined as of the date
of grant and noted on the Grant Agreement evidencing the grant.

 

Payment
may be made in cash, Common Stock, or a combination of cash and Common Stock, in the Administrator’s sole discretion. No fractional
shares shall be used for such payment and the Administrator shall determine whether cash shall be given in lieu of such fractional shares
or whether such fractional shares shall be eliminated.

 

8.7 Reduction
in Price or Reissuance. In no event shall the Administrator cancel any outstanding Stock Appreciation Right for the purpose of (i)
providing a replacement award under this or another Company plan, or (ii) cashing out a Stock Appreciation Right, unless such cash-out
occurs in conjunction with a change in control. Additionally, in no event shall the Administrator, without first receiving shareholder
approval, (a) cancel any outstanding Stock Appreciation Right for the purpose of reissuing the Stock Appreciation Right to the Participant
at a lower exercise price or (b) reduce the exercise price of a previously issued Stock Appreciation Right.

 

8.8 Additional
Terms. The Administrator may impose additional conditions or limitations on the exercise of a Stock Appreciation Right as it may
deem necessary or desirable to secure for holders the benefits of Rule 16b-3, or any successor provision, or as it may otherwise deem
advisable.

 

	9.	Stock Awards

 

9.1 Terms
and Agreement. Subject to the terms of the Plan, shares of restricted or unrestricted Common Stock may be granted to Participants
at any time as determined by the Administrator. The Administrator shall determine, and the Grant Agreement shall reflect, the following
for the Stock Awards granted:

 

(a) the
number of shares of granted;

 

(b) the
purchase price, if any, to be paid by the Participant for each share of Common Stock;

 

(c) the
restriction period established, if any;

 

(d) any
requirements with respect to elections under Code Section 83(b);

 

(e) rights
of the Participant upon termination of employment or service as a director; and

 

(f) any
other terms or conditions established by the Administrator.

 

    	9

    	 

    

 

9.2 Restriction
Period. At the time of the grant of the Stock Award, the Administrator may establish a restriction period for the shares granted,
which may be time-based, based on the achievement of specified Performance Goals, a combination of time- and Performance Goal-based,
or based on any other criteria the Administrator deems appropriate. The Administrator may divide the shares into classes and assign a
different restriction period for each class. The Administrator may impose additional conditions or restrictions upon the vesting of the
Stock Award as it deems fit in its sole discretion. If all applicable conditions are satisfied, then upon the termination of the restriction
period with respect to a share of restricted Common Stock, the share shall vest and the restrictions shall lapse. To the extent required
to ensure that a Performance Goal-based Award of the Stock Award to an executive officer is deductible by the Company pursuant to Code
Section 162(m), any such Award shall vest only upon the Administrator’s determination that the Performance Goals applicable to
the Award have been attained.

 

9.3 Restrictions
on Transfer Prior to Vesting. Prior to the vesting of a restricted Stock Award, the Participant may not sell, assign, pledge, hypothecate,
transfer, or otherwise encumber the Stock Award. Upon any attempt to transfer rights in a share of restricted Common Stock, the share
and all related rights shall immediately be forfeited by the Participant. Upon the vesting of a restricted Stock Award, the transfer
restrictions of this section shall lapse with respect to that share.

 

9.4 Rights
as a Shareholder. Except for the restrictions set forth here and unless otherwise determined by the Administrator, the Participant
shall have all the rights of a shareholder with respect to shares of a Stock Award, including but not limited to the right to vote and
the right to receive dividends, provided that the Administrator, in its sole discretion, may require that any dividends paid on shares
of a restricted Stock Award be held in escrow until all restrictions on the shares have lapsed.

 

9.5 Section
83(b) Election. The Administrator may provide in the Grant Agreement that the Award is conditioned upon the Participant making or
not making an election under Code Section 83(b). If the Participant makes an election pursuant to Code Section 83(b), the Participant
shall be required to file a copy of the election with the Company within ten (10) calendar days.

 

	10.	Restricted Stock Units

 

10.1 Terms
and Agreement. Subject to the terms of the Plan, Restricted Stock Units may be granted to Participants at any time as determined
by the Administrator. The Administrator shall determine, and the Grant Agreement shall reflect, the following for the Restricted Stock
Units granted:

 

(a) the
number of Restricted Stock Units awarded;

 

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(b) the
purchase price, if any, to be paid by the Participant for each Restricted Stock Unit;

 

(c) the
restriction period established, if any;

 

(d) whether
dividend equivalents will be credited with respect to Restricted Stock Units, and, if so, any accrual, forfeiture or payout restrictions
on the dividend equivalents;

 

(e) rights
of the Participant upon termination of employment or service as a director; and

 

(f) any
other terms or conditions established by the Administrator.

 

To
the extent a Restricted Stock Unit Award constitutes “deferred compensation” within the meaning of Code Section 409A, the
Administrator shall establish Grant Agreement terms and provisions that comply with Code Section 409A and regulations thereunder.

 

10.2 Restriction
Period. At the time of the grant of Restricted Stock Units, the Administrator may establish a restriction period, which may be time-based,
based on the achievement of specified Performance Goals, a combination of time- and Performance Goal-based, or based on any other criteria
the Administrator deems appropriate. The Administrator may divide the awarded Restricted Stock Units into classes and assign a different
restriction period for each class. The Administrator may impose any additional conditions or restrictions upon the vesting of the Restricted
Stock Units as it deems fit in its sole discretion. If all applicable conditions are satisfied, then upon the termination of the restriction
period with respect to a Restricted Stock Unit, the Unit shall vest. To the extent required to ensure that a Performance Goal-based Award
of Restricted Stock Units to an executive officer is deductible by the Company pursuant to Code Section 162(m), any such Award shall
become vested only upon the Administrator’s determination that the Performance Goals applicable to the Award, if any, have been
attained.

 

10.3 Payment.
Upon vesting of a Restricted Stock Unit, the Participant shall be entitled to receive payment of an amount equal to the Fair Market Value
of one share of Stock. Payment may be made in cash, Stock, or a combination of cash and Stock, in the Administrator’s sole discretion.

 

	11.	Performance Awards

 

11.1 Terms
and Agreement. Subject to the terms of the Plan, Performance Awards may be granted to Participants at any time as determined by the
Administrator. The Administrator shall determine, and the Grant Agreement shall reflect, the following for the Performance Awards granted:

 

(a) the
number of shares or units awarded;

 

    	11

    	 

    

 

(b) the
performance period and performance criteria or Performance Goals applicable to the Award;

 

(c) whether
dividend equivalents will be credited with respect to Performance Awards, and if so, any accrual, forfeiture, or payout restrictions
on the dividend equivalents;

 

(d) the
rights of the Participant upon termination of employment or service as a director (which may be different based on the reason for termination);
and

 

(e) any
other terms or conditions established by the Administrator.

 

To
the extent an Award constitutes “deferred compensation” within the meaning of Code Section 409A, the Administrator shall
establish Grant Agreement terms and provisions that comply with Code Section 409A and regulations thereunder.

 

11.2 Payment.
After the applicable performance period has ended, the Administrator will review the performance criteria and/or Performance Goals and
determine the amount payable with respect to the Award, based upon the extent to which the performance criteria and/or Performance Goals
have been attained within the performance period and any other applicable terms and conditions. Payment of an earned Performance Award
may be made in cash, Common Stock, or a combination of cash and Common Stock, as determined by the Administrator in its sole discretion.

 

	12.	Other Stock-Based Awards

 

The
Administrator may from time to time grant other stock-based awards to eligible Participants in such amounts, on such terms and conditions,
and for such consideration, including no consideration or such minimum consideration as may be required by law, as it shall determine.
Other stock-based awards may be denominated in cash, in Common Stock or other securities, in stock-equivalent units, in stock appreciation
units, in securities or debentures convertible into Common Stock, or in any combination of the foregoing and may be paid in Common Stock
or other securities, in cash, or in a combination of Common Stock or other securities and cash, all as determined in the sole discretion
of the Administrator.

 

	13.	Change in Control Provisions

 

Except
as otherwise provided in any written agreement between the Participant and the Company or its Affiliate in effect when a Change in Control
occurs, in the event an acquiring company does not assume Plan Awards:

 

(a) all
outstanding Options and Stock Appreciation Rights shall become fully vested and exercisable;

 

(b) for
Performance- Awards, to the extent consistent with Section 162(m), all Performance Goals or performance criteria shall be deemed achieved
at target levels and all other terms and conditions met, with Award payout prorated for the portion of the performance period completed
as of the Change in Control and payment to occur within 45 days of the Change in Control;

 

    	12

    	 

    

 

(c) all
restrictions and conditional applicable to any restricted Stock Award shall lapse;

 

(d) all
restrictions and conditions applicable to any Restricted Stock Units shall lapse and payment shall be made within 45 days of the Change
in Control;

 

(e) all
other Awards shall be delivered or paid within 45 days of the Change in Control.

 

	14.	Miscellaneous

 

14.1 Withholding
of Taxes. Grantees and holders of Awards shall pay to the Company or its Affiliate or make provision satisfactory to the Administrator
for payment of, any taxes required to be withheld in respect of Awards under the Plan no later than the date of the event creating the
tax liability. The Company or its Affiliate may, to the extent permitted by law, deduct any such tax obligations from any payment of
any kind otherwise due to the grantee or holder of an Award. In the event that payment to the Company or its Affiliate of such tax obligations
is made in shares of Common Stock, such shares shall be valued at Fair Market Value on the applicable date for such purposes.

 

14.2 Transferability.
Except as otherwise provided in this Section, Awards shall not be transferable, and no Award or interest therein may be sold, transferred,
pledged, assigned, or otherwise alienated or hypothecated, other than by will or by the laws of descent and distribution. However, the
Award of a Nonstatutory Option or Restricted Stock may be transferred by the Participant through a gift or domestic relations order in
settlement of marital property rights to any of the following donees or transferees and may be reacquired by the Participant from any
of such donors or transferees (each a “Permitted Transferee”):

 

(a) any
“family member,” which includes any child, stepchild, grandchild, parent, stepparent, grandparent, spouse, former spouse,
sibling, niece, nephew, mother-in-law, father-in-law, son-in-law, daughter-in-law, brother-in-law, or sister-in-law, including adoptive
relationships and any individual sharing the Participant’s household (other than a tenant or employee);

 

(b) a
trust in which family members have more than 50% of the beneficial interest;

 

(c) a
foundation in which family members (or the Participant) control the management of assets; and

 

(d) any
other entity in which family members (or the Participant) own more than 50% of the voting interests,

 

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provided,
that (x) any such transfer is without payment of any value whatsoever; and (y) subsequent transfers of transferred Awards shall be prohibited
except in accordance with this Section. Following transfer, any such Awards and any securities issued pursuant thereto shall continue
to be subject to the same terms and conditions as were applicable immediately prior to transfer (including but not limited to risks of
forfeiture), provided that the term of the Plan and the Grant Agreement shall continue to be applied with respect to the original Participant,
and any Awards shall be exercisable by the transferee only to the extent and for the periods specified in the Grant Agreement. No transfer
of an Award by will or the laws of descent and distribution shall be effective to bind the Company unless the Administrator has been
furnished with (a) written notice and a copy of the will and/or such evidence as the Administrator may deem necessary to establish the
validity of the transfer, and (b) an agreement by the transferee to comply with all the terms and conditions of the Award that would
have applied to the Participant and to be bound by the acknowledgments made by the Participant in connection with the grant of the Award.
Unless otherwise determined by the Administrator in accord with the provisions of the first sentence of this subsection, an Award may
be exercised during the lifetime of the grantee, only by the grantee or, during the period the grantee is under a legal disability, by
the grantee’s guardian or legal representative.

 

14.3 Adjustments;
Business Combinations. In the event of changes in the Common Stock of the Company by reason of any stock dividend, spin-off, split-up,
recapitalization, merger, consolidation, business combination or exchange of shares and the like, the Administrator shall, in its discretion
and without the consent of holders of Awards, make appropriate adjustments to (i) the maximum number and kind of shares reserved for
issuance or with respect to which Awards may be granted under the Plan as provided in Section 4 of the Plan, and (ii) the number, kind
and price of shares covered by outstanding Awards. In the event of any such changes in the Common Stock, the Administrator shall, in
its discretion and without the consent of holders of Awards, make any other adjustments in outstanding Awards, including but not limited
to reducing the number of shares subject to Awards or providing or mandating alternative settlement methods such as settlement of the
Awards in cash or in shares of Common Stock or other securities of the Company or of any other entity.

 

The
Administrator is authorized to make, in its discretion and without the consent of holders of Awards, adjustments in the terms and conditions
of, and the criteria included in, Awards in recognition of unusual or nonrecurring events affecting the Company, or the financial statements
of the Company or any Affiliate, or of changes in applicable laws, regulations, or accounting principles, whenever the Administrator
determines that such adjustments are appropriate in order to prevent dilution or enlargement of the benefits or potential benefits intended
to be made available under the Plan.

 

14.4 Substitution
of Awards in Mergers and Acquisitions. Awards may be granted under the Plan from time to time in substitution for Awards held by
employees, officers, consultants or directors of entities who become or are about to become employees, officers, consultants or directors
of the Company or an Affiliate as the result of a merger or consolidation of the employing entity with the Company or an Affiliate, or
the acquisition by the Company or an Affiliate of the assets or stock of the employing entity. The terms and conditions of any substitute
Awards so granted may vary from the terms and conditions set forth herein to the extent that the Administrator deems appropriate at the
time of grant to conform without dilution or enlargement of benefits the substitute Awards to the provisions of the awards for which
they are substituted.

 

14.5 Stock
Restriction Agreement and Voting Trust. As a condition precedent to the grant of any Award under the Plan, the exercise pursuant
to such an Award, or to the delivery of certificates for shares issued pursuant to any Award, the Administrator may require the grantee
or the grantee’s successor or permitted transferee, as the case may be, to become a party to a stock restriction agreement of the
Company and/or a voting trust agreement in such form(s) as the Administrator may determine from time to time.

 

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14.6 Termination,
Amendment and Modification of the Plan. The Board may terminate, amend or modify the Plan or any portion thereof at any time. Notwithstanding
the foregoing, no amendment shall be made without shareholder approval if approval is required under applicable law or the rules of any
stock exchange on which the Company is listed.

 

14.7 Non-Guarantee
of Employment or Service. Nothing in the Plan or in any Grant Agreement thereunder shall confer any right on an individual to continue
in the service of the Company or shall interfere in any way with the right of the Company to terminate such service at any time with
or without cause or notice.

 

14.8 Compliance
with Securities Laws; Listing and Registration. If at any time the Administrator determines that the delivery of Common Stock under
the Plan is or may be unlawful under the laws of any applicable jurisdiction, or federal or state securities laws, the right to exercise
an Award or receive shares of Common Stock pursuant to an Award shall be suspended until the Administrator determines that such delivery
is lawful. The Company shall have no obligation to effect any registration or qualification of the Common Stock under federal or state
laws.

 

The
Company may require that a grantee, as a condition to exercise of an Award, and as a condition to the delivery of any share certificate,
make such written representations (including representations to the effect that such person will not dispose of the Common Stock so acquired
in violation of federal or state securities laws) and furnish such information as may, in the opinion of counsel for the Company, be
appropriate to permit the Company to issue the Common Stock in compliance with applicable federal and state securities laws. The stock
certificates for any shares of Common Stock issued pursuant to this Plan may bear a legend restricting transferability of the shares
of Common Stock unless such shares are registered or an exemption from registration is available under the Securities Act and applicable
state securities laws.

 

14.9 No
Trust or Fund Created. Neither the Plan nor any Award shall create or be construed to create a trust or separate fund of any kind
or a fiduciary relationship between the Company and a grantee or any other person. To the extent that any grantee or other person acquires
a right to receive payments from the Company pursuant to an Award, such right shall be no greater than the right of any unsecured general
creditor of the Company.

 

14.10
Section 409A. Unless the Adminstrator expressly determines otherwise, Awards (and any amendmenst thereto) are intended to be exempt
from Code Section 409A as stock rights or short-term deferrals and, accordingly, the terms of any Awards shall be construed and administered
to preserve such exemption (including with respect to the time of payment following a lapse of restrictions applicable to an Award).
To the extent that Section 409A applies to a particular Award granted under the Plan (notwithstanding the preceding sentence), then the
terms of the Award shall be construed and administered to permit the Award to comply with Section 409A, including, if necessary, by delaying
the payment of any Award payable upon separation from service to a Participant who is a “specified employee” (as defined
in Code Section 409A and determined consistently for all of the Company’s arrangements that are subject to Code Section 409A),
for a period of six months and one day after such Participant’s separation from service, and by construing any reference to “termination
of employment” or the like to be a “separation from service” within the meaning of Code Section 409A. In the event
any person is subject to income inclusion, additional interest or taxes, or any other adverse consequences under Code Section 409A, then
neither the Company, the Administrator, the Board nor its or their employees, designees, agents or contractors shall be liable to any
Participant or other persons in connection with such adverse consequences under Code Section 409A.

 

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14.11 No
Fractional Shares. No fractional shares of Stock shall be issued or delivered pursuant to the Plan. The Administrator shall determine
whether cash, other Awards, or other property shall be issued or paid in lieu of any fractional shares or whether fractional shares or
any rights to fractional shares shall be forfeited or otherwise eliminated.

 

14.12 Beneficiary.
A Participant may file with the Administrator a written designation of a beneficiary on the form prescribed by the Administrator and
may, from time to time, amend or revoke the designation. If no designated beneficiary survives the Participant, the Participant’s
spouse, if any, shall be deemed to be the Participant’s beneficiary. If the Participant does not have a spouse, the the executor
or administrator of the Participant’s estate shall be deemed to be the Participant’s beneficiary.

 

14.13 Section
162(m). The Plan is designed and intended, and all provisions shall be construed in a manner, to comply, to the extent applicable,
with Code Section 162(m) and the regulations thereunder. To the extent permitted by Code Section 162(m), the Administrator shall have
sole discretion to reduce or eliminate payment of the amount of any Award which might otherwise become payable upon attainment of a Performance
Goal.

 

14.14 Form
of Communication. Any election, application, claim, notice, or other communication required or permitted to be made by a Participant
to the Administrator or the Company shall be made in writing and in such form as the Company may prescribe. Any communication shall be
effective upon receipt by Scott Benson, CEO, at scott.benson@acmbinc.com.

 

14.15 Severability.
If any provision of the Plan is held to be invalid or unenforceable, the other provisions of the Plan shall not be affected.

 

14.16 Governing
Law. The validity, construction and effect of the Plan, of Grant Agreements entered into pursuant to the Plan, and of any rules,
regulations, determinations or decisions made by the Administrator relating to the Plan or such Grant Agreements, and the rights of any
and all persons having or claiming to have any interest therein or thereunder, shall be determined exclusively in accordance with applicable
federal laws and the laws of the State of Nevada without regard to its conflict of laws principles.

 

14.17 Effective
Date; Termination Date. The Plan is effective as of the date on which the Plan is adopted by the Board, subject to approval of the
stockholders within twelve months before or after such date. No Award shall be granted under the Plan after the close of business on
the day immediately preceding the tenth anniversary of the effective date of the Plan. Subject to other applicable provisions of the
Plan, all Awards made under the Plan prior to such termination of the Plan shall remain in effect until such Awards have been satisfied
or terminated in accordance with the Plan and the terms of such Awards.

 

Date
Approved by the Board: June 7, 2021

Date
Approved by the Stockholders: June 7, 2021

 

    	16

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