Document:

EXHIBIT 10.7

                                  OFFICE LEASE

     THIS LEASE, made this 14th day of March, 2005, by and between WALTER B.
WORTHY and KAREN L. WORTHY, husband and wife, d/b/a W & K Investments, whose
address is 1330 N. Washington, Suite 3700, Spokane, Washington, 99201
(hereinafter referred to as "Lessor"), and RPM REHABILITATION & ASSOCIATES, INC.
(hereinafter referred to as "Lessee").

     1. DESCRIPTION. Lessor, in consideration of the agreements contained in
this Lease, does hereby lease to Lessee, space consisting of approximately 2,469
rentable square feet (see Exhibit "A") (hereinafter referred to as "Leased
Premises"), being Suite 206, situated on the 2nd floor of One Rock Pointe, the
Building, 1212 N. Washington Street, Spokane, WA 99201, the legal description of
which is:

          BLOCK 4, STRATTON'S ADDITION TO THE CITY AND COUNTY OF SPOKANE, STATE
OF WASHINGTON.

     2. TERM. The term of this Lease shall be for a period of Thirty Six (36)
months, commencing on the 1st day of July, 2005, and ending on the 30th day of
June, 2008.

          Completion of Improvements. Lessor agrees to complete the improvements
to the Leased Premises as office space, pursuant to the written agreement of the
parties; provided, Lessee shall pay for such improvements as exceed the
"Building Standard" as in Exhibit "B". Lessor shall commence such construction
not later than April 11, 2005 and shall make every reasonable effort to complete
the improvements not later than May 27, 2005 provided that if the Lessee does
not return a fully executed copy of this lease on or before March 31, 2005 the
time to commence construction and the time to complete construction will be
extended by a like number of business days. The Leased Premises shall be deemed
complete as soon as the improvements are sufficiently complete that Lessee can
utilize and occupy the Leased Premises in accordance with its intended use, or
the date that Spokane County has issued its Certificate of Occupancy, whichever
date shall first occur. In no event shall Lessor be liable for any damages
arising from any delay in completing the improvements.

     3. RENT. Lessee covenants and agrees to pay Lessor rent each month in
advance on the first business day of each calendar month in the sum of Three
Thousand Four Hundred Ninety Seven and 75/100 ($3,497.75). Rent for any part
month, at the beginning or end of the term, including Saturdays, Sundays and
Holidays, shall be 1/30 of the monthly rent then in effect per day. Rent not
paid by the tenth day of the month, unless the tenth day of the month is not a
business day and then by the next following business day, is delinquent and the
Lessee, in such event, agrees to pay a late charge equal to 10% of the
delinquent amount. Rent not paid by the last day of the month will thereafter
bear interest at the rate of eighteen percent (18%) per annum. Unless otherwise
agreed in writing the monthly rent will be increased by Three percent (3%) rent
each year over the rent for the preceding year commencing with the thirteenth
full month of the term. Lessee has paid

to Lessor, as prepaid rent, the sum of Three Thousand Four Hundred Ninety Seven
and 75/100 ($3,497.75), receipt of which is hereby acknowledged. This amount
will be applied first to any part month at the commencement of the term, and
next to the first full month. Any remaining amount will be held by the Lessor
without interest and will be applied to the last month of the term.

     4. USES. Lessee will use and occupy said Leased Premises for general office
purposes and for no other purpose without the written consent of the Lessor. The
occupancy standard is two hundred fifty (250) square feet per person. The Lessee
will not allow the Leased Premises to be occupied by more than one person per
250 square feet of rentable space without the written permission of the Lessor.
Notwithstanding the foregoing the Lessee may have twelve (12) people working in
their office.

     5. FLOOR PLAN. The floor plan and specifications for the Leased Premises
are attached hereto and marked Exhibit "B" are hereby approved by both Lessor
and Lessee.

     6. PARKING. Parking spaces at Rock Pointe Corporate Center are (a) marked
as reserved, (b) marked as Visitors' Parking and (c) unmarked. Unmarked spaces
are considered to be unassigned. For each 285 useable square feet leased, the
Lessee is entitled to the use of one unassigned parking space. The number of
spaces to which a Lessee is entitled is rounded to the closest whole space. As
examples, a lease of 1,000 square feet entitles the Lessee to 4 spaces and a
lease of 2,000 square feet entitles a Lessee to 7 spaces. Notwithstanding the
foregoing the Lessee may use up to ten (10) unassigned parking spaces. These
spaces are solely for the use of Lessee, and Lessee's employees, managers,
agents, servants, and independent contractors (Lessee Authorized Parkers).
Invitees or visitors who remain in the Building for one hour or less may park in
Visitors Parking. "Lessee Authorized Parkers" are not allowed to park in the
Visitors Parking or in reserved parking spaces. The Lessee agrees to fill out a
vehicle list identifying the vehicles driven by Lessee Authorized Parkers so
that Lessor can monitor the use of the all parking areas. It is the Lessee's
responsibility to keep the Lessor informed as to additions to, and deletions
from, that vehicle list. Vehicles parked without authorization, including the
vehicles of Lessee Authorized Parkers which are not on the Vehicle List, or
which are parked in reserved spaces or Visitors' Parking, and visitors' vehicles
parked for over one hour in Visitors' Parking, are subject to being towed at the
expense of the owner or user of the vehicle. If additional parking is needed,
arrangements must be made with the Lessor at the Rock Pointe Leasing Office.
Night parking (7 P.M. to 6 A.M.) is not allowed without specific permission for
specific vehicles. All vehicles are parked at the owner's risk.

     7. SMOKING RESTRICTIONS. This Building is designated as a "non-smoking
Building."

     8. RULES AND REGULATIONS. Lessee and its agents, employees, servants and
invitees will at all times observe, perform and abide by the applicable terms of
this Lease and by any additional reasonable rules promulgated by the Lessor that
the Lessor deems to be appropriate for the health, safety and well being of all
persons using the Building.

     9. CARE AND SURRENDER OF PREMISES. Lessee shall take good care of the
Leased Premises and shall promptly make all necessary repairs except those
required herein to be made by Lessor. Lessee agrees to provide and use suitable
plastic mats under all movable office chairs. At the expiration of this Lease,
Lessee, without notice, will immediately and peacefully quit and surrender the
Leased Premises in good order, condition and repair (damage resulting from
normal and reasonable wear, the elements, fire or other insured peril excepted).

     10. REPLACING BROKEN GLASS. Lessee will reimburse Lessor for the cost of
replacing any glass that may be broken in the Building through any act, fault or
negligence of Lessee or any agent, employee, independent contractor or invitee
of Lessee.

     11. ALTERATIONS. Lessee shall not make any alterations or improvements in,
or additions to, said Leased Premises without first obtaining the written
consent of Lessor. All such alterations, additions and improvements shall be at
the sole cost and expense of Lessee, shall become the property of the Lessor and
shall remain in, and be surrendered with, the Leased Premises as part thereof at
the termination of this Lease.

     12. RESTRICTIONS ON USE. Lessee will not use, or permit any use of, said
Leased Premises in such a way as to increase the rate of insurance on the
Building or any part thereof, nor anything that may be dangerous to life or
limb; nor in any manner deface or injure the Building or any part thereof; nor
overload any floor or part thereof; nor permit any objectionable noise or odor
to escape or to be emitted from the Leased Premises, or do anything or permit
anything to be done upon the Leased Premises that would be unlawful or that
would, in any way, create or tend to create a nuisance or to disturb any other
lessee, tenant or occupant of any part of the Building. Lessee will comply with
all health, fire and police regulations respecting the Building and the Leased
Premises. The Leased Premises shall not be used for lodging or sleeping, and no
animals or birds will be allowed in the Building except for Seeing Eye dogs.

     13. WEIGHT RESTRICTIONS. Safes, furniture or bulky articles may be moved in
or out of the Leased Premises only at such hours and in such manner as will
least inconvenience other occupants of the Building, which hours and manner of
moving shall be subject to the approval of the Lessor. No safe or other article
of over one thousand (1,000) pounds shall be moved into the Leased Premises
without the prior written consent of Lessor, and Lessor shall have the right to
establish the location of any article of such weight in the Leased Premises.

     14. SIGN RESTRICTION. No sign, picture, advertisement or notice shall be
displayed, inscribed, painted or affixed to any of the glass, wall or woodwork
of the Building without the prior approval of Lessor. All window coverings are
subject to the prior written approval of the Lessor.

     15. KEYS and LOCKS. No additional locks shall be placed upon any interior
or exterior doors of the Leased Premises. 15 keys, of which duplicates are not
allowed, to each door lock will be furnished by the Lessor. Please contact the
leasing office for additional keys. At the termination of the Lease, Lessee
shall surrender to the Lessor all keys to the Leased Premises.

     16. LESSORS' ACCESS. Lessor, their janitor, engineer and other agents will
retain a key to the Leased Premises to enable them to have access to the Leased
Premises from time to time for the performance of the Lessors' obligations under
this Lease, for the purpose of inspection and to deal with any emergency that
may arise.

     17. TELEPHONE SERVICE. Lessee may add any telephonic or other electric
connections but only in accordance with plans approved by the Lessor. Lessor
will direct the electricians as to where and how the wires are to be introduced.
No boring or cutting for wires or installation thereof will be permitted except
in accordance with plans approved in writing by the Lessor.

     18. SERVICES. Lessor shall maintain the common areas of the Building, such
as lobbies, stairs, elevators, corridors and restrooms, and the grounds and
landscaping in reasonably good order and condition all at the cost of the Lessor
except for damage caused by the Lessee with respect to which the Lessee will
reimburse the Lessor.

          Lessor shall furnish the Leased Premises with electricity for lighting
and for the operation of low power usage office machines, heat, normal office
air conditioning, and elevator services, during the ordinary business hours (6
am to 6 pm - Monday through Friday and 8 am to 2 pm - Saturday). Air
conditioning units and electricity therefor for special air conditioning
requirements, such as for computer centers, shall be charged to the Lessee.
Lessor shall provide lighting replacement (bulbs, tubes and ballasts) for Lessor
furnished lighting, toilet room supplies, window washing with reasonable
frequency, and janitor service for the Leased Premises five (5) times per week.

          Lessor shall not be liable to Lessee for any loss or damage caused by,
or resulting from, any variation, interruption or any failure of any of said
services. No temporary interruption or failure of such services incident to the
making of repairs, alterations or improvements, or due to accident or strike or
conditions or events not under Lessor's control shall be deemed an eviction of
Lessee or relieve Lessee from any of Lessee's obligations hereunder.

          In the event of any lack of attention on the part of Lessor or any
dissatisfaction with the services set forth above or any unreasonable annoyance
of any kind, Lessee should make a written complaint to the Lessor at the Rock
Pointe Leasing Office but shall not make any complaint to Lessor's other
employees or agents. Lessee is requested to remember that Lessor is as anxious
as Lessee that high grade service be maintained, and that the Building and the
Leased Premises be kept in such a state as to enable Lessee to transact business
with the greatest possible ease and comfort. The rules and regulations are not
made to unnecessarily restrict Lessee, but to enable Lessor to operate the
Building in the best interests of both parties. To this end, Lessor shall have
the right to waive, from time to time, such part or parts of the rules and
regulations as in the Lessor's judgment are appropriate for the proper
maintenance and operation of the Building consistent with good service, and may,
from time to time, make such further reasonable rules and regulations as in the
Lessor's judgment may be needed for the safety, care, cleanliness and
maintenance of order in the Leased Premises and the Building. Any such changes
by Lessor may be objected to in writing by Lessee within five (5) business days
after notice to Lessee of the change. If no objection by Lessee is received by
Lessor at the Rockpointe Leasing Office within the five (5) day periods, Lessee
is deemed to have agreed to the change. If an agreement cannot be reached
between Lessee and Lessor, the matter Lessor may withdraw the change or submit
the same to arbitration.

     19. SOLICITORS. Lessor will make a reasonable effort to keep solicitors out
of the Building.

     20. ASSIGNMENT. Lessee will not assign this Lease, or any part thereof or
any interest hereunder, nor shall this lease be assigned by operation of law.
Lessee will not sublet said Leased Premises or any part thereof and will not
permit the use of the Leased Premises by anyone other than Lessee and the agents
and employees of Lessee without first obtaining the written consent of Lessor.
In the event such written consent shall be given, no other or subsequent
assignment or subletting shall be made without obtaining the further written
consent of Lessor.

     21. REAL and PERSONAL PROPERTY TAXES. Lessor agrees to pay all real
property taxes on the Building. Lessee shall pay all personal property taxes on
Lessee's personal property located in the Leased Premises.

     22. ADDITIONAL TAXES. Should there be enacted during the term of this
Lease, any law, statute or ordinance levying any tax upon rents or the income
from real estate or rental property (other than federal or state income taxes),
Lessee shall, as additional rent, reimburse Lessor for the amount thereof that
is based upon the rent paid under this Lease.

     23. UTILITIES and SERVICES. Lessor agrees to provide and pay for water,
sewer, and refuse collection and such reasonable security as is customary in the
City of Spokane for Class A office space.

     24. CHANGE OF LEASED PREMISES. Intentionally omitted.

     25. RISK/INSURANCE. All personal property of any kind or description
whatsoever in the Leased Premises shall be at the Lessee's sole risk. Lessor
shall not be liable for any damage to, or loss of, any such personal property or
injury or damage or loss suffered by any Lessee personnel or by the business or
occupation of the Lessee arising out of any acts or neglect of other occupants
or lessees in the Building, or of any other persons, or from bursting,
overflowing or leaking of water or sewer pipes, or from the failure or
malfunction of heating, plumbing or sprinkling fixtures, or from electric wires
or equipment, or from gas, or odors, or caused by any person in any other manner
whatsoever except in the case of willful neglect on the part of Lessor. Lessee
shall keep in full force throughout the term of this Lease such casualty and
business interruption insurance as a prudent tenant occupying and using the
Leased Premises would keep in force and commercial general liability insurance
with limits of not less than one million dollars naming the Lessor as an
additional named insured and shall provide the Lessor with a certificate or
other proof that such insurance is in effect at all times during the term of
this Lease.

     26. HOLD HARMLESS. Lessor shall not be liable for any damage, either to
person or property, sustained by Lessee or others, caused by any defects now in
said Leased Premises or hereafter occurring therein, or due to the Building in
which the Leased Premises are situated, or any part or appurtenance thereof,
becoming out of repair or caused by fire or by the bursting or leaking of water,
gas, sewer, or from any act or neglect of co-tenants or other occupants or
lessees of any part of the Building, or due to the happening of any accident
from whatsoever cause in and about said Building.

          Lessee agrees to defend and hold Lessor and Lessor's agents harmless
from any and all claims for damages to persons or property suffered or alleged
to have been suffered in or about the Leased Premises by any person, firm or
other entity.

     27. WAIVER OF SUBROGATION. Lessee and Lessor do each hereby release and
relieve the other, and waive their entire claim of recovery for loss, damage,
injury, and all liability of every kind and nature which may arise out of, or
incident to, fire and or any other extended coverage perils, in, on, or about
the Leased Premises except for claims based on gross negligence or willful
misconduct.

     28. SUBORDINATION ESTOPPEL AND ATTORNMENT. This Lease and all interest and
estate of Lessee hereunder is subject to, and is hereby subordinated to, all
present and future mortgages and deeds of trust affecting the Leased Premises,
the Building or the property on which the Building is located. Lessee agrees to
execute, at no expense to the Lessor, any instrument which may be deemed
necessary or desirable by the Lessor, or the holder of any such mortgage or deed
of trust to further effect the subordination of this Lease to any such mortgage
or deed of trust.

          In the event of a sale or assignment of Lessor's interest in the
Leased Premises, the Building or the land upon which it is situated, or in the
event of any foreclosure proceedings that affect the Leased Premises or in the
event of the exercise of the power of sale under any mortgage or deed of trust
affecting the Leased Premises, Lessee shall attorn to the purchaser and
recognize such purchaser as Lessor. Lessee agrees to execute, at no expense to
Lessor, any estoppel certificate(s) deemed necessary or desirable by Lessor or
the present or future holder of any mortgage or deed of trust affecting the
Building to further effect the provisions of this Paragraph.

     29. CASUALTY. In the event the Leased Premises or the Building is destroyed
or damaged by fire, earthquake or other casualty to the extent that they are
untenantable in whole or in part, the Lessor may, at Lessor's option, proceed
with reasonable diligence to rebuild and restore the said Leased Premises or
such part thereof as may be injured as aforesaid, provided that within sixty
(60) days after such damage or destruction Lessor shall, in writing, notify
Lessee of Lessor's intention to do so, and during the period of such rebuilding
and restoration the rent shall be abated in the same ratio as that portion of
the said Leased Premises rendered for the time being unfit for occupancy shall
bear to the whole of the Leased Premises. In the alternative, Lessor may make
available to Lessee comparable space in Rock Pointe Corporate Center, which, if
acceptable to Lessee, shall become the Leased Premises.

          If Lessor shall fail to timely notify Lessee, as aforesaid, then this
Lease shall, at the expiration of the time for the giving of notice, be deemed
terminated with neither party having any further liability or obligation to the
other. If Lessee reasonably determines that, in order to preserve Lessee's
business, it must relocate before the rebuilding and restoration could be
accomplished, Lessee may terminate this lease by notice to Lessor with neither
party having any further liability to the other.

     30. INSOLVENCY. If Lessee becomes insolvent, or makes an assignment for the
benefit of creditors, or a receiver is appointed for the business or property of
Lessee, or a petition is filed in a court of competent jurisdiction to have
Lessee adjudged bankrupt, the Lessor may, at Lessor's option, and subject to
applicable provisions of the Bankruptcy Code, terminate this Lease. Said
termination shall reserve unto Lessor all of the rights and remedies available
under Paragraph 31 "Default" hereof, and Lessor may accept rents from such
assignee or receiver without waiving or forfeiting said right of termination. As
an alternative to exercising Lessor's right to terminate this Lease, Lessor may
require Lessee to provide adequate assurances, including the posting of a bond,
of Lessee's ability to perform its obligations under this Lease.

     31. DEFAULT. If Lessee is in default in the payment of rent and said
default is not cured within ten days after notice, or if this Lease is
terminated in accordance with any other provision hereof, or if Lessee shall
default in the performance any of the covenants or conditions of this Lease
other than the covenant for the payment of rent, and if such default is not
cured within twenty-one days after notice, then, and in any of such events,
Lessor may, at Lessor's option, with or without terminating this Lease, enter
into and repossess said Leased Premises and expel the Lessee and all those
claiming under Lessee, by any lawful means. The lessee shall not be relieved of
its obligations to pay rent as required herein. In the event this Lease is
terminated pursuant to this Paragraph, or if Lessor enters the Leased Premises
without terminating this Lease and Lessor relets all or a portion of the Leased
Premises, Lessee shall be liable to Lessor for all of the costs of reletting,
including without limitation, brokerage commissions and any necessary or
appropriate renovation and alteration of the Leased Premises. Lessee shall also
be liable, for the remainder of the term of this Lease, for any deficiency
between the net amounts received following reletting and the gross amounts due
from Lessee, and Lessor may enforce collection thereof from time to time or as a
lump sum discounting the loss reasonably to be anticipated to present value at
six per cent per annum.

     32. BINDING EFFECT. The provisions of this Lease shall extend to and shall
bind and inure to the benefit, of not only Lessor and Lessee, but also of their
respective heirs, legal representatives, successors and assigns, but this does
not constitute a consent to assignment by the Lessee which is subject to
Paragraph 20 of this Lease. The terms "Lessor," "Lessors" and "Lessee" as used
throughout this Lease include all entities, masculine, feminine, neuter,
singular and plural. Typewritten or handwritten changes, riders or supplemental
provisions, if any, included in, or attached or added hereto, constitute a part
of this Lease and in the event of conflict control over printed provisions. No
waiver by either party of a breach by the other party of any covenant or
condition of this Lease shall be construed to be a waiver of any subsequent
breach of the same or any other covenant or condition.

     33. HOLDING OVER. If Lessee holds possession of the Leased Premises after
the expiration of the term of this Lease, Lessee shall be deemed to be a
month-to-month tenant upon the same terms and conditions as contained herein,
except that during such holdover tenancy Lessee agrees to pay rent to the Lessor
at the rate of one hundred fifty percent (150%) of the rental for the last month
of the lease. Either the Lessee or the Lessor has, in the event of such holding
over, all of the rights as provided by law with respect to month to month
tenancies.

     34. ATTORNEY FEES. In the event suit is brought for the recovery of rent,
or for the breach of any other conditions or covenants of this lease the
prevailing party shall be entitled to recover costs and reasonable attorney fees
from the non-prevailing party.

     35. NO REPRESENTATIONS. The Lessor has made no representations or promises
except as contained herein. No change shall be effective unless the same is in
writing and signed by the party sought to be bound.

     36. QUIET ENJOYMENT. So long as Lessee pays the rent and performs the
covenants contained in this Lease, Lessee shall have and enjoy the Leased
Premises peaceably and quietly.

     37. RECORDATION. This Lease shall not be recorded without the prior written
consent of both the Lessor and the Lessee. However, at the request of either
party, both parties shall execute a memorandum or "short form" of this Lease for
the purpose of recordation in a form customarily used

for such purposes. Said memorandum or short form of this Lease shall describe
the parties, the Leased Premises and the Lease term.

     38. GOVERNING LAW and VENUE. This Lease shall be governed by, construed and
enforced in accordance with, the laws of the State of Washington and the
jurisdiction and venue for any legal action with respect to this Lease shall be
in Spokane, Washington.

     39. ARBITRATION. In the event that a dispute should arise under this lease,
as a condition precedent to suit, the dispute shall be submitted to arbitration
in the following manner: The party seeking arbitration shall submit to the other
party a statement of the issue(s) to be arbitrated and shall designate such
party's nominated arbitrator. The responding party shall respond with any
additional or counter statement of the issue(s), to be arbitrated and shall
designate the responding party's arbitrator, all within fourteen (14) days after
receipt of the initial notice. The two arbitrators thus nominated shall proceed
promptly to select a third arbitrator. The arbitrators shall, as promptly as the
circumstances allow and within a time established by a majority vote of the
arbitrators, conduct a hearing on the issues submitted to them, and shall render
their decision in writing. Any decision as to procedure or substance made by a
majority of the arbitration panel shall be binding. A decision by a majority of
the arbitrators on any issue submitted shall be the decision of the arbitration
panel as to that issue. The arbitrators have authority to award costs and
attorney fees to either party in accordance with the merits and good faith of
the positions asserted by the parties. In lieu of appointing three arbitrators
in the manner set forth above, the parties may, by agreement, designate a single
arbitrator. Except as provided herein the arbitration proceedings shall be
conducted in accordance with the rules of the American Arbitration Association
and the statutes of the State of Washington pertaining to binding arbitration.

     40. SAVING CLAUSE. In the event that any part of this Lease shall be held
to be unenforceable or invalid, the rest of this Lease shall nevertheless remain
in full force and effect.

     41. PARAGRAPH HEADINGS. Paragraph headings are for convenience only and do
not alter or limit the terms of this lease.

     42. NOTICES. Any notice by either party to the other must, to effective, be
in writing and, if to the Lessor, either hand delivered or mailed by registered
or certified mail, return receipt requested, to the Lessor at its address set
forth herein; and if to the Lessee either hand delivered or mailed by registered
or certified mail, return receipt requested, to the Lessee at the Lessee's
address set forth below. If mailed, the notice will be deemed to have been given
on the date receipted for or on the third day after mailing unless the third day
is not a business day and then on the next following business day, which ever is
earlier.

     43. RENEWAL OPTION. So long as Lessee is not in default under the terms of
the Lease, Lessee shall have the right to extend the lease for one period of
Thirty Six (36) months at a rate to be negotiated. Lessee shall be required to
give written notice delivered to Lessor one hundred twenty (120) days prior to
the Lease expiration.

     44. BROKER. The parties acknowledge that the real estate broker
representing the Lessee for this transaction is Rick Bertholf of Web Properties,
Inc. and that the Lessor shall pay a real estate commission of three percent
(3%) for this transaction as agreed upon between Lessor and Broker.

     IN WITNESS WHEREOF, the parties hereof have executed this Lease the day and
year first above written.

WALTER B. and KAREN L. WORTHY           RPM REHABILITATION & ASSOCIATES, INC.
d/b/a W & K INVESTMENTS

By: /s/ Walter B. Worthy                By: /s/ Stephen Renz
    ---------------------------------       ------------------------------------
    WALTER B. WORTHY                        Stephen Renz, President
                                            "Lessee"

By: /s/ Karen L. Worthy
    ---------------------------------
    KAREN L. WORTHY
    "Lessor"

Notices shall be sent to LESSOR at:     Notices shall be sent to LESSEE at:
1330 N. Washington Street, Suite 3700   American Claims Evaluation, Inc.
Spokane, WA 99201                       One Jericho Plaza
                                        Jericho, NY 11753EXHIBIT 10.8

                            2005 STOCK INCENTIVE PLAN

                                       OF

                        AMERICAN CLAIMS EVALUATION, INC.

1.   PURPOSES OF THE PLAN.

     This stock incentive plan (the "Plan") is designed to provide an incentive
     to key employees (including directors and officers who are key employees),
     non-employee directors, independent contractors and consultants of American
     Claims Evaluation, Inc., a New York corporation (the "Company"), and its
     present and future subsidiary corporations, as defined in Paragraph 19
     ("Subsidiaries"), and to offer an additional inducement in obtaining the
     services of such individuals. The Plan provides for the grant of (i)
     "incentive stock options" ("ISOs") within the meaning of Section 422 of the
     Internal Revenue Code of 1986, as amended (the "Code") to key employees of
     the Company (including directors and officers who are key employees) and
     (ii) "nonstatutory options" ("Nonqualified Options") to key employees of
     the Company (including directors and officers who are key employees),
     non-employee directors, independent contractors and consultants of the
     Company. The Company makes no warranty as to the qualifications of any
     option as an "incentive stock option" under the Code.

2.   STOCK SUBJECT TO THE PLAN.

     Subject to the provisions of Paragraph 12, the aggregate number of shares
     of common stock, $.01 par value per share, of the Company ("Common Stock")
     for which options may be granted under the Plan shall not exceed 1,000,000.
     Such shares of Common Stock may, in the discretion of the Board of
     Directors of the Company (the "Board of Directors"), consist either in
     whole or in part of authorized but unissued shares of Common Stock or
     shares of Common Stock held in the treasury of the Company. The Company
     shall at all times during the term of the Plan reserve and keep available
     such number of shares of Common Stock as will be sufficient to satisfy the
     requirements of the Plan. Subject to the provisions of Paragraph 13, any
     shares of Common Stock subject to an option which for any reason expires,
     is canceled or is terminated unexercised or which ceases for any reason to
     be exercisable shall again become available for the granting of options
     under the Plan.

3.   ADMINISTRATION OF THE PLAN.

     The Plan shall be administered by a committee appointed by the Board of
     Directors (the "Committee"). Each member of the Committee must be
     "independent" within the meaning of the Qualitative Listing Requirements of
     the Nasdaq Stock Market. A majority of the members of the Committee shall
     constitute a quorum, and the acts of a majority of the members present at
     any meeting at which a quorum is present, and any acts approved in writing
     by all members without a meeting, shall be the acts of the Committee.

     Subject to the express provisions of the Plan, the Committee shall have the
     authority, in its sole discretion, to determine the key employees,
     non-employee directors, independent contractors and consultants who shall
     receive options; the times when they shall receive options; whether an
     option shall be an ISO or a Nonqualified Option (provided, however, that
     non-employee directors, independent contractors and consultants may only
     receive Nonqualified Options); the number of shares of Common Stock to be
     subject to each option; the term of each option; the date each option shall
     become exercisable; whether an option shall be exercisable in whole, in
     part or in installments, and, if in installments, the number of shares of
     Common Stock to be subject to each installment; whether the installments
     shall be cumulative; the date each installment shall become exercisable and
     the term of each installment; whether to accelerate the date of exercise of
     any installment; whether shares of Common Stock may be issued on exercise
     of an option as partly paid, and, if so, the dates when future installments
     of the exercise price shall become due and the amounts of such
     installments; the exercise price of each option; the form of payment of the
     exercise price; the amount, if any, necessary to satisfy the Company's
     obligation to withhold taxes; whether a Nonqualified Option is transferable
     and, if so, the terms of such transfer; whether to restrict the sale or
     other disposition of the shares of Common Stock acquired upon the exercise
     of an option and to waive any such restriction; whether to subject the
     exercise of all or any portion of an option to the fulfillment of
     contingencies as specified in the contract referred to in Paragraph 11 (the
     "Contract"), including, without limitation, contingencies related to
     entering into a covenant not to compete with Company and its Parent and
     Subsidiaries, to financial objectives for the Company, a Subsidiary, a
     division, a product line or other category, and/or the period of continued
     employment of the optionee with the Company, its Parent or its
     Subsidiaries, and to determine whether such contingencies have been met; to
     construe the respective Contracts and the Plan; with the consent of the
     optionee, to cancel or modify an option, provided such option as modified
     would be permitted to be granted on such date under the terms of the Plan;
     to prescribe, amend and rescind rules and regulations relating to the Plan;
     and to make all other determination necessary or advisable for
     administering the Plan. The determinations of the Committee on the matters
     referred to in this Paragraph 3 shall be conclusive.

4.   ELIGIBILITY.

     The Committee may, consistent with the purposes of the Plan, grant options
     from time to time to key employees, non-employee directors, independent
     contractors and consultants (including directors and officers who are key
     employees) of the Company or any of its Subsidiaries. Options granted shall
     cover such number of shares of Common Stock as the Committee may determine;
     provided, however, that the aggregate market value (determined at the time
     the option is granted) of the shares of Common Stock for which any eligible
     person may be granted ISOs under the Plan or any other plan of the Company,
     or of a Parent or a Subsidiary of the Company, which are exercisable for
     the first time by such optionee during any calendar year shall not exceed
     $100,000. The $100,000 ISO limitation shall be applied by taking ISOs into
     account in the order in which they were granted. Any option (or the portion
     thereof) granted in excess of such amount shall be treated as a
     Nonqualified Option.

5.   EXERCISE PRICE.

     The exercise price of the shares of Common Stock under each option shall be
     determined by the Committee; provided, however, that the exercise price
     shall not be less than 100% of the fair market value of the Common Stock
     subject to such option on the date of grant; and further provided, that if,
     at the time an ISO is granted, the optionee owns (or is deemed to own under
     Section 424(d) of the Code) stock possessing more than 10% of the total
     combined voting power of all classes of stock of the Company, of any of its
     Subsidiaries or of a Parent, the exercise price of such ISO shall not be
     less than 110% of the fair market value of the Common Stock subject to such
     ISO on the date of grant.

     The fair market value of the Common Stock on any day shall be (a) if the
     principal market for the Common Stock is a national securities exchange,
     including the National Market System of NASDAQ, the last trade on such day
     as reported by such exchange or on a consolidated tape reflecting
     transactions on such exchange, (b) if the principal market for the Common
     Stock is not a national securities exchange and the Common Stock is quoted
     on the Small Capitalization market of NASDAQ, and (i) if actual sales price
     information is available with respect to the Common Stock, the average
     between the high and low sales prices of the Common Stock on such day on
     NASDAQ, or (ii) if such information is not available, the average between
     the highest bid and the lowest asked prices for the Common Stock on such
     day on NASDAQ, or (c) if the principal market for the Common Stock is not a
     national securities exchange and the Common Stock is not quoted on NASDAQ,
     the average between the highest bid and lowest asked prices for the Common
     Stock on such day as reported on the NASDAQ OTC Bulletin Board Service or
     by National Quotation Bureau, Incorporated or a comparable service;
     provided that if clauses (a), (b) and (c) of this Paragraph are all
     inapplicable, or if no trades have been made or no quotes are available for
     such day, the fair market value of the Common Stock shall be determined by
     the Committee by any method consistent with applicable regulations adopted
     by the Treasury Department relating to stock options. The determination of
     the Committee shall be conclusive in determining the fair market value of
     the Common Stock.

6.   TERM.

     The term of each option granted pursuant to the Plan shall be such term as
     is established by the Committee, in its sole discretion, at or before the
     time such option is granted; provided, however, that the term of each ISO
     granted pursuant to the Plan shall be for a period not exceeding 10 years
     from the date of grant thereof, and further, provided, that if, at the time
     an ISO is granted, the optioned owns (or is deemed to own under Section
     424(d) of the Code) stock possessing more than 10% of the total combined
     voting power of all classes of stock of the Company, of any of its
     Subsidiaries or of a Parent, the term of the ISO shall be for a period not
     exceeding five years from the date of grant. Options shall be subject to
     earlier termination as hereinafter provided.

7.   EXERCISE.

     An option (or any part or installment thereof), to the extent then
     exercisable, shall be exercised by giving written notice to the Company at
     its principal office (at present One Jericho Plaza, Jericho, NY 11753,
     Attn: Secretary), stating which ISO or Nonqualified Option is being
     exercised, specifying the number of shares of Common Stock as to which such
     option is being exercised and accompanied by payment in full of the
     aggregate exercise price therefor (or the amount due on exercise if the
     Contract permits installments payments) (a) in cash or by certified check
     made payable to the Company or (b) if the Contract (at the time of grant)
     so permits, through a "cashless exercise" procedure whereby the optionee
     delivers irrevocable instructions to a broker to deliver promptly to the
     Company an amount equal to the purchase price; or (c) on such other terms
     and conditions as may be acceptable to the Committee (including, without
     limitation, the relinquishment of ISOs or Nonqualified Options or by
     payment in full or in part in the form of Common Stock owned by the
     optionee for a period of at least 6 months or such other period as may be
     required to avoid an accounting charge against the Company's earnings (and
     for which the optionee has good title free and clear of any liens and
     encumbrances) based on the fair market value of the Common Stock on the
     payment date as determined by the Committee), with previously acquired
     shares of Common Stock having an aggregate fair market value, on the date
     of exercise, equal to the aggregate exercise price of all options being
     exercised, or with any combination of cash, certified check or shares of
     Common Stock.

     A person entitled to receive Common Stock upon the exercise of an option
     shall not have the rights of a shareholder with respect to such shares of
     Common Stock until the date of issuance of a stock certificate to him for
     such shares; provided, however, that until such stock certificate is
     issued, any option holder using previously acquired shares of Common Stock
     in payment of an option exercise price shall continue to have the rights of
     a shareholder with respect to such previously acquired shares.

     In no case may a fraction of a share of Common Stock be purchased or issued
     under the Plan.

8.   TERMINATION OF EMPLOYMENT.

     Any holder of an option whose employment with the Company (and its Parent
     and Subsidiaries) has terminated for any reason other than his death or
     Disability (as defined in Paragraph 19) may exercise such option, to the
     extent exercisable on the date of such termination, at any time within 90
     days after the date termination, but not thereafter and in no event after
     the date the option would otherwise have expired; provided, however, that
     if his employment shall be terminated either (a) for cause, or (b) without
     the consent of the Company, said option shall terminate immediately.
     Options granted under the Plan shall not be affected by any change in the
     status of the holder so long as he continues to be a full-time employee of
     the Company, its Parent or any of its Subsidiaries (regardless of having
     been transferred from one corporation to another).

     For the purposes of the Plan, an employment relationship shall be deemed to
     exist between an individual and a corporation if, at the time of the
     determination, the individual was an employee of such corporation for
     purposes of Section 422(a) of the Code. As a result, an individual on
     military, sick leave or other bona fide leave of absence shall continue to
     be considered an employee for purposes of the Plan during such leave if the
     period of the leave does not exceed 90 days, or, if longer, so long as the
     individual's right to reemployment with the Company (or a related
     corporation) is guaranteed either by statute or by contract. If the period
     of leave exceeds 90 days and the individual's right to reemployment is not
     guaranteed by statute or by contract, the employment relationship shall be
     deemed to have terminated on the 91st day of such leave.

     Nothing in the Plan or in any option granted under the Plan shall confer on
     any individual any right to continue in the employ of the Company, its
     Parent or any of its Subsidiaries, or interfere in any way with the right
     of the Company, its Parent or any of its Subsidiaries to terminate the
     employee's employment at any time for any reason whatsoever without
     liability to the Company, its Parent or any of its Subsidiaries.

9.   DEATH OR DISABILITY OF AN OPTIONEE.

     If an optionee dies (a) while he is employed by the Company, its Parent or
     any of its Subsidiaries, (b) within 90 days after the termination of his
     employment (unless such termination was for cause or without the consent of
     the Company) or (c) within one year following the termination of his
     employment by reason of Disability, the option may be exercised, to the
     extent exercisable on the date of his death, by his executor, administrator
     or other person at the time entitled by law to his rights under such
     option, at any time within one year after death, but not thereafter and in
     no event after the date the option would otherwise have expired.

10.  COMPLIANCE WITH SECURITIES LAWS.

     The Committee may require, in its discretion, as a condition to the
     exercise of any option that either (a) a Registration Statement under the
     Securities Act of 1933, as amended (the "Securities Act"), with respect to
     the shares of Common Stock to be issued upon such exercise shall be
     effective and current at the time of exercise, or (b) there is an exemption
     from registration under the Securities Act for the issuance of shares of
     Common Stock upon such exercise. Nothing herein shall be construed as
     requiring the Company to register shares subject to any option under the
     Securities Act.

     The Committee may require the optionee to execute and deliver to the
     Company his representation and warranty, in form and substance satisfactory
     to the Committee, that the shares of Common Stock to be issued upon the
     exercise of the option are being acquired by the optionee for his own
     account, for investment only and not with a view to the resale or
     distribution thereof. In addition, the Committee may require the optionee
     to represent and warrant in writing that any subsequent resale or
     distribution of shares of Common Stock by such optionee will be made only
     pursuant to (i) a Registration Statement under

     the Securities Act which is effective and current with respect to the
     shares of Common Stock being sold, or (ii) a specific exemption from the
     registration requirements of the Securities Act, but in claiming such
     exemption, the optionee shall, prior to any offer of sale or sale of such
     shares of Common Stock, provide the Company with a favorable written
     opinion of counsel, in form and substance satisfactory to the Company, as
     to the applicability of such exemption to the proposed sale or
     distribution.

     In addition, if at any time the Committee shall determine in its discretion
     that the listing or qualification of the shares of Common Stock subject to
     such option on any securities exchange or under any applicable law, or the
     consent or approval of any governmental regulatory body, is necessary or
     desirable as a condition to, or in connection with, the granting of an
     option or the issue of shares of Common Stock thereunder, such option may
     not be exercised in whole or in part unless such listing, qualification,
     consent or approval shall have been effected or obtained free of any
     conditions not acceptable to the Committee.

11.  STOCK OPTION CONTRACTS.

     Each option shall be evidenced by an appropriate Contract which shall be
     duly executed by the Company and the optionee, and shall contain such terms
     and conditions not inconsistent herewith as may be determined by the
     Committee.

12.  ADJUSTMENTS UPON CHANGES IN COMMON STOCK.

     Notwithstanding any other provisions of the Plan, in the event of any
     change in the outstanding Common Stock by reason of a stock dividend,
     recapitalization, merger or consolidation in which the Company is the
     surviving corporation, split-up, combination or exchange of shares or the
     like, the aggregate number and kind of shares subject to the Plan, the
     aggregate number and kind of shares subject to each outstanding option and
     the exercise price thereof shall be appropriately adjusted by the
     Committee, whose determination shall be conclusive.

     In the event of (a) the liquidation or dissolution of the Company, (b) a
     merger or consolidation in which the Company is not the surviving
     corporation, or (c) any other capital reorganization in which more than 50%
     of the shares of Common Stock of the Company entitled to vote are
     exchanged, any outstanding options shall vest in their entirety and become
     exercisable within the period of thirty (30) days commencing upon the date
     of the action of the shareholders (or the Committee if shareholder action
     is not required) is taken to approve the transaction and upon the
     expiration of that period all options and all rights thereto shall
     automatically terminate, unless other provision is made therefore in the
     transaction.

13.  AMENDMENTS AND TERMINATION OF THE PLAN.

     The Plan was adopted by the Committee on June 14, 2005. No option may be
     granted under the Plan after June 13, 2015. The Committee, without further
     approval of the

     Company's shareholders, may at any time suspend or terminate the Plan, in
     whole or in part, or amend it from time to time in such respects as it may
     deem advisable, including, without limitation, in order that ISOs granted
     hereunder meet the requirements for "incentive stock options" under the
     Code, to comply with applicable requirements of the Securities Act and the
     Securities Exchange Act of 1934, as amended, and to conform to any change
     in applicable law or to regulations or rulings of administrative agencies;
     provided, however, that no amendment shall be effective without the
     requisite prior to subsequent shareholder approval which would (a) except
     as contemplated in Paragraph 12, increase the maximum number of Common
     Stock for which options may be granted under the Plan, (b) materially
     increase the benefits to participants under the Plan or (c) change the
     eligibility requirements for individuals entitled to receive options
     hereunder. No termination, suspension or amendment of the Plan shall,
     without the consent of the holder of an existing option affected thereby,
     adversely affect his rights under such option. The power of the Committee
     to construe and administer any options granted under the Plan prior to the
     termination or suspension of the Plan nevertheless shall continue after
     such termination or during such suspension.

14.  NON-TRANSFERABILITY OF OPTIONS.

     No ISO granted under the Plan shall be transferable otherwise than by will
     or the laws of descent and distribution or a qualified domestic relations
     order ("QDRO") as defined by the Code or Title I of the Employee Retirement
     Income Security Act of 1974, as amended, or the rules thereunder, and
     options may be exercised, during the lifetime of the holder thereof, only
     by him or his legal representatives or pursuant to a QDRO. A Nonqualified
     Option shall be transferable to the extent determined by the Committee and
     set forth in the Contract. Except to the extent provided above, options may
     not be assigned, transferred, pledged, hypothecated or disposed of in any
     way (whether by operation of law or otherwise) and shall not be subject to
     execution, attachment or similar process.

15.  WITHHOLDING TAXES.

     The Company may withhold cash and/or shares of Common Stock to be issued
     with respect thereto having an aggregate fair market value equal to the
     amount which it determines is necessary to satisfy its obligation to
     withhold Federal, state and local income taxes or other taxes incurred by
     reason of the grant or exercise of an option, its disposition, or the
     disposition of the underlying shares of Common Stock. Alternatively, the
     Company may require the holder to pay to the Company such amount, in cash,
     promptly upon demand. The Company shall not be required to issue any shares
     of Common Stock pursuant to any such option until all required payments
     have been made. Fair market value of the shares of Common Stock shall be
     determined in accordance with Paragraph 5.

16.  LEGENDS; PAYMENTS OF EXPENSES.

     The Company may endorse such legend or legends upon the certificates for
     shares of Common Stock issued upon exercise of an option under the Plan and
     may issue such "stop transfer" instructions to its transfer agent in
     respect of such shares as it determines, in its discretion, to be necessary
     or appropriate to (a) prevent a violation of, or to perfect an exemption
     from, the registration requirements of the Securities Act, (b) implement
     the provisions of the Plan or any agreement between the Company and the
     optionee with respect to such shares of Common Stock, or (c) permit the
     Company to determine the occurrence of a "disqualifying disposition," as
     described in Section 421(b) of the Code, of the shares of Common Stock
     transferred upon the exercise of an ISO granted under the Plan.

     The Company shall pay all issuance taxes with respect to the issuance of
     shares of Common Stock upon the exercise of an option granted under the Pl
     an, as well as all fees and expenses incurred by the Company in connection
     with such issuance.

17.  USE OF PROCEEDS.

     The cash proceeds from the sale of shares of Common Stock pursuant to the
     exercise of options under the Plan shall be added to the general funds of
     the Company and used for such corporate purposes as the Committee may
     determine.

18.  SUBSTITUTIONS AND ASSUMPTIONS OF OPTIONS OF CERTAIN CONSTITUENT
     CORPORATIONS.

     Anything in this Plan to the contrary notwithstanding, the Committee may,
     without further approval by the shareholders, substitute new options for
     prior options of a Constituent Corporation (as defined in Paragraph 19) or
     assume the prior options of such Constituent Corporation.

19.  DEFINITIONS.

     a.   Subsidiary. The term "Subsidiary" shall have the same definition as
          "subsidiary corporation" in Section 424(f) of the Code.

     b.   Parent. The term "Parent" shall have the same definition as "parent
          corporation" in Section 424(e) of the Code.

     c.   Constituent Corporation. The term "Constituent Corporation" shall mean
          any corporation which engages with the Company, its Parent or any
          Subsidiary in a transaction to which Section 424(a) of the Code
          applies (or would apply if the option assumed or substituted were an
          ISO), or any Parent or any Subsidiary of such corporation.

     d.   Disability. The term "Disability" shall mean a permanent and total
          disability within the meaning of Section 22(e)(3) of the Code.

20.  GOVERNING LAW.

     The Plan, such options as may be granted hereunder and all related matters
     shall be governed by, and construed in accordance with, the laws of the
     State of New York.

21.  PARTIAL INVALIDITY.

     The invalidity or illegality of any provision herein shall not affect the
     validity of any other provision.

22.  SHAREHOLDER APPROVAL.

     The Plan shall be subject to approval by the holders of a majority of the
     Company's stock outstanding and entitled to vote thereon at the next
     meeting of its shareholders. No options granted hereunder may be exercised
     prior to such approval, provided that the date of grant of any options
     granted hereunder shall be determined as if the Plan had not been subject
     to such approval. Notwithstanding the foregoing, if the Plan is not
     approved by a vote of the shareholders of the Company on or before October
     31, 2005, the Plan and any options granted hereunder shall terminate.

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