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                                                                   EXHIBIT 10.16

                                VOXX CORPORATION

                            2005 STOCK INCENTIVE PLAN

         Article 1. ESTABLISHMENT, PURPOSE, TYPES OF AWARDS AND DURATION.

         1.1. Establishment. Voxx Corporation, a Florida corporation (the
"Company"), hereby establishes an incentive compensation plan for key employees,
directors and consultants providing material services to the Company, as
described herein, which shall be known as the "2005 Stock Incentive Plan" (the
"Plan").

         1.2. Purpose. The purpose of the Plan is to enhance stockholder
investment by attracting, retaining and motivating key employees, directors and
consultants of the Company, and to encourage stock ownership by such persons by
providing them with a means to acquire a proprietary interest in the Company's
success, and to align the interests of management with those of stockholders.

         1.3. Types of Awards. The Plan permits the granting of the following
types of awards ("Awards"):

         o        Non-statutory Stock Options.
         o        Incentive Stock Options.
         o        Stock Appreciation Rights.
         o        Restricted Stock.
         o        Performance Shares.

         1.4. Duration. The Plan shall become effective on April 20, 2005, the
date of its approval by the Board of Directors of the Company (the "Effective
Date"); provided that this Plan will be submitted to the Company's stockholders
for approval, and if not approved by the stockholders in accordance with
Applicable Laws (as determined by the Committee in its discretion) within twelve
(12) months from the Effective Date, this Plan and any Awards shall be null,
void and of no force and effect. Awards granted under this Plan prior to
approval of this Plan by the stockholders shall be granted subject to such
approval, and no Shares shall be distributed before such approval. The Plan
shall remain in effect, subject to the right of the Board of Directors to amend
or terminate the Plan at any time pursuant to Article 14 hereof, until all
Shares subject to it shall have been purchased or acquired according to the
provisions hereof; provided that Incentive Stock Options may not be granted
under the Plan after April 19, 2015.

         Article 2. DEFINITIONS. In this Plan, except where the context
otherwise indicates, the following definitions shall apply:

         2.1. "Affiliate" means, with respect to any Person (as defined below),
any other Person that directly or indirectly controls or is controlled by or
under common control with such Person. For the purposes of this definition,
"control," when used with respect to any Person, means the possession, direct or
indirect, of the power to direct or cause the direction of the management and
policies of such Person or the power to elect directors, whether through the
ownership of voting securities, by contract or otherwise; and the terms
"affiliated," "controlling" and "controlled" have meanings correlative to the
foregoing.

         2.2. "Applicable Law" means the legal requirements relating to the
administration of the Plan under applicable U.S. federal and state laws, the
Code, any applicable stock exchange or automated quotation system rules or
regulations, as such laws, rules, regulations and requirements shall be in place
from time to time.

         2.3. "Award" means, individually or collectively, a grant under this
Plan of Non-statutory Stock Options, Incentive Stock Options, Stock Appreciation
Rights, Restricted Stock or Performance Shares.

         2.4. "Award Agreement" means any written document setting forth the
terms of an Award that has been authorized by the Committee. The Committee shall
determine the form or forms of documents to be used, and may change them from
time to time for any reason.

         2.5. "Board" means the Board of Directors of the Company.

         2.6. "Change in Control" means the occurrence of any of the following:

                  (a)      when any "person," as such term is used in Section
                           13(d) or 14(d) of the Exchange Act (other than those
                           Persons in control of the Company as of the Effective
                           Date or the Company or any subsidiary or any employee
                           benefit plan of the Company or any subsidiary
                           (including its trustee)), is or becomes the
                           "beneficial owner" (as defined in Rule 13d-3
                           promulgated under the Exchange Act), directly or
                           indirectly of securities of the Company representing
                           more than fifty percent (50%) of the combined voting
                           power of the Company's outstanding securities;

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                  (b)      any transaction or event relating to the Company
                           required to be described pursuant to the requirements
                           of Item 6(e) of Schedule 14A of Regulation 14A
                           promulgated under the Exchange Act.

                  (c)      when, during any period of two consecutive years
                           during the existence of the Plan, the individuals
                           who, at the beginning of such period, constitute the
                           Board cease, for any reason, to constitute at least a
                           majority thereof, unless the election or the
                           nomination for election by the Company's stockholders
                           of each director first elected during such period was
                           approved by a vote of at least two-thirds of the
                           directors then still in office who were directors of
                           the Company at the beginning of any such period; or

                  (d)      any transaction requiring stockholder approval for
                           the acquisition of the Company by an entity other
                           than the Company or any subsidiary through purchase
                           of assets, or by merger, or otherwise.

                  Any other provision of this Section 0 notwithstanding, a
                  transaction shall not constitute a Change in Control if its
                  sole purpose is to change the state of the Company's
                  incorporation or to create a holding company that will be
                  owned in substantially the same proportions by the persons who
                  held the Company's securities immediately before such
                  transaction, and a Change in Control shall not be deemed to
                  occur if (i) the Company files a registration statement with
                  the Securities and Exchange Commission for the initial
                  offering of Common Stock to the public or (ii) the Company's
                  parent corporation, Epixtar Corp., distributes the Common
                  Stock of the Company to the stockholders of Epixtar Corp.

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

         2.8. "Committee" means a committee or subcommittee of the Board
appointed by the Board to administer this Plan or to make and/or administer
specific Awards under this Plan. If no such appointment is in effect at any
time, "Committee" shall mean the Board.

         2.9. "Common Stock" means the Common Stock, par value $.001 per share,
of the Company.

         2.10. "Company" means Voxx Corporation, a Florida corporation, and any
successor as provided in Section 17.5 hereof.

         2.11. "Consultant" means any person, including an advisor or counselor,
who is engaged by the Company or any Affiliate to render services and is
compensated for such services.

         2.12. "Date of Grant" means the date on which an Award is granted under
this Plan (or, in the case of an amendment to the Option Price, the date of such
amendment).

         2.13. "Director" means any individual who is a member of the Board.

         2.14. "Disability" or "Disabled" means an Eligible Person who

                  (a)      is unable to engage in any substantial gainful
                           activity by reason of any medically determinable
                           physical or mental impairment which can be expected
                           to result in death or can be expected to last for a
                           continuous period of not less than 12 months, or

                  (b)      has, by reason of any medically determinable physical
                           or mental impairments which can be expected to result
                           in death or can be expected to last for a continuous
                           period of not less than 12 months, received income
                           replacement benefits for a period of not less than 3
                           months under an accident or health plan covering
                           employees of the Company.

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         2.15. "Earnings per Share" means the consolidated "earnings per share"
of the Common Stock determined in accordance with generally accepted accounting
principles.

         2.16. "Effective Date" means the date described in Section 1.4 hereof.

         2.17. "Eligible Person" means (a) any person who is an Employee, (b)
any person who is hired to be an Employee, (c) any Non-Employee Director, and
(d) any Consultant or independent contractor to the Company or an Affiliate who
is determined by the Committee to render key services to the Company or an
Affiliate.

         2.18. "Employee" means any person determined by the Committee to be an
employee of the Company or an Affiliate, including any such employee who is on
an approved leave of absence, layoff, or has been subject to a disability which
does not qualify as a Disability. Without limiting the foregoing, a person does
not cease to be an Employee when such person goes on a bona fide leave of
absence that was approved by the Company in writing, if the terms of the leave
provide for continued service crediting, or when continued service crediting is
required by applicable law. However, for purposes of determining whether an
Option is entitled to be treated as an Incentive Stock Option, an Employee's
service as an employee will be treated as terminating 90 days after such
Employee went on leave, unless such Employee's right to return to active work is
guaranteed by law or by a contract. An Employee's service terminates in any
event when the approved leave ends, unless such Employee immediately returns to
active work. The Company shall determine which leaves count toward meeting
service or vesting requirements applicable to an Award, and when an Employee's
service terminates for all purposes under the Plan.

         2.19. "Exchange Act" means the Securities Exchange Act of 1934, as
amended.

         2.20. "Exercised Option" has the meaning set forth in Section 6.4

         2.21. "Fair Market Value" means as of any date, the value of a Share
determined as follows:

                  (a)      if the Shares are listed on any established stock
                           exchange or a national market system, the Fair Market
                           Value of a Share shall be the closing sales price for
                           such Shares (or the closing bid, if no sales were
                           reported) as quoted on such exchange or system on the
                           day of, or the last market trading day prior to, the
                           day of determination, as reported in the Wall Street
                           Journal or such other source as the Committee deems
                           reliable;

                  (b)      if the Shares are regularly quoted by a recognized
                           securities dealer but selling prices are not
                           reported, the Fair Market Value of the Shares shall
                           be the mean between the high bid and the low asked
                           prices for the Shares on the day of, or the last
                           market trading day prior to, the day of
                           determination, as reported in the Wall Street Journal
                           or such other source as the Committee deems reliable,
                           or

                  (c)      in the absence of an established market for the
                           Shares, the Fair Market Value shall be determined in
                           good faith by the Committee.

         2.22. "Freestanding SARs" means SARs granted independently of any
Options.

         2.23. "Incentive Stock Option" means an Option intended to qualify as
an incentive stock option under Section 422 of the Code, as designated in the
applicable Award Agreement.

         2.24. "Independent Director" means a Director who is not an Employee of
the Company.

         2.25. "Non-Employee Director" means any member of the Company's or an
Affiliate's Board of Directors or Advisory Board of Directors who is not an
Employee.

         2.26. "Non-statutory Stock Option" means an Option not intended to
qualify as an Incentive Stock Option, as designated in the applicable Award
Agreement.

         2.27. "Option" means an Award granted pursuant to Article 6 of this
Plan.

         2.28. "Option Period" means the period during which an Option may be
exercised.

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         2.29. "Option Price" means the price per Share at which an Option may
be exercised.

         2.30. "Participant" means an Eligible Person who has received an Award
hereunder.

         2.31. "Performance Shares" means an Award granted pursuant to Article 9
of this Plan.

         2.32. "Period of Restriction" means the period during which the
transfer of Shares of Restricted Stock is limited in some way (based on the
passage of time, the achievement of performance goals, or upon the occurrence of
other events as determined by the Committee, at its discretion), and such Shares
are subject to a substantial risk of forfeiture, as provided in Article 8 of
this Plan.

         2.33. "Person" means, unless otherwise specially defined in the Plan,
any natural person, association, trust, cooperative, corporation, general
partnership, joint venture, limited partnership, limited liability company, real
estate investment trust, regulatory body, governmental agency or
instrumentality, unincorporated organization or organizational entity. 2.34.
"Plan" means the Voxx Corporation 2005 Stock Incentive Plan, as amended from
time to time.

         2.35. "Public Trading Date" means the date on which the Company first
has registered any class of the equity securities pursuant to Section 12 of the
Exchange Act.

         2.36. "Qualifying Performance Criteria" has the meaning set forth in
Article 10.

         2.37. "Reload Number" has the meaning set forth in Section 6.4.

         2.38. "Reload Option" has the meaning set forth in Section 6.4.

         2.39. "Reporting Person" means as officer, Director or ten-percent
beneficial owner of the Company within the meaning of Rule 16a-2 under the
Exchange Act, who is required to file reports pursuant to Rule 16a-3 under the
Exchange Act.

         2.40. "Required Withholding" has the meaning set forth in Article 15.

         2.41. "Restricted Stock" means Shares subject to restrictions imposed
pursuant to Article 8 of this Plan.

         2.42. "Share" means a share of Common Stock.

         2.43. "Stock Appreciation Right" or "SAR" means an Award granted to a
Participant alone or in tandem with a related Option pursuant to Article 7
hereof which is designated as an SAR and which grants such Participant the right
to receive payment of an amount equal to the appreciation in the value of
Shares.

         2.44. "Tandem SAR" means an SAR that is granted in connection with a
related Option, the exercise of which shall require forfeiture of the right to
purchase a Share under the related Option (and when a Share is purchased under
the Option, the Tandem SAR shall similarly be canceled).

         2.45. "Ten-Percent Stockholder" means a Participant who (applying the
rules of Section 424(d) of the Code) owns stock possessing more than ten percent
(10%) of the total combined voting power of all classes of stock of the Company
or an Affiliate.

         Article 3. ADMINISTRATION.

         3.1. Administrator. Unless and until the Board delegates administration
to a Committee as set forth below, the Plan shall be administered by the Board.
The Board may delegate administration of the Plan to a Committee or Committees
of one or more members of the Board, and the term "Committee" shall apply to any
person or persons to whom such authority has been delegated. If administration
is delegated to a Committee, the Committee shall have, in connection with the
administration of the Plan, the powers theretofore possessed by the Board,
including the power to delegate to a subcommittee any of the administrative
powers the Committee is authorized to exercise (and references in this Plan to
the Board shall thereafter be to the Committee or subcommittee), subject,
however, to such resolutions, not inconsistent with the provisions of the Plan,
as may be adopted from time to time by the Board. Notwithstanding the foregoing,
however, from and after the Public Trading Date, a Committee of the Board shall
administer the Plan and the Committee shall consist solely of two or more
Independent Directors each of whom is both an "outside director," within the
meaning of Section 162(m) of the Code, and a "non-employee director" within the
meaning of Rule 16b-3. Within the scope of such authority, the Board or the
Committee may (i) delegate to a committee of one or more members of the Board
who are not Independent Directors the authority to grant awards under the Plan
to Eligible Persons who are either (1) not then "covered employees," within the
meaning of Section 162(m) of the Code and are not expected to be "covered
employees" at the time of recognition of income resulting from such award or (2)
not persons with respect to whom the Company wishes to comply with Section
162(m) of the Code and/or (ii) delegate to a committee of one or more members of
the Board who are not "non-employee directors," within the meaning of Rule
16b-3, the authority to grant awards under the Plan to Eligible Persons who are
not then subject to Section 16 of the Exchange Act. The Board may abolish the
Committee at any time and revest in the Board the administration of the Plan.
Appointment of Committee members shall be effective upon acceptance of
appointment. Committee members may resign at any time by delivering written
notice to the Board. Vacancies in the Committee may only be filled by the Board.

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         3.2. Authority of the Committee. Except as limited by law, or by the
Certificate of Incorporation or Bylaws of the Company, and subject to the
provisions hereof, the Committee shall have full power to designate the Eligible
Persons who shall participate in the Plan; determine the sizes and types of
Awards; determine the terms and provisions of Awards in a manner consistent with
the Plan; construe and interpret the Plan and any agreement or instrument
entered into under the Plan; establish, amend, or waive rules and regulations
for the Plan's administration; to delegate to the chief executive officer of the
Company the power to grant Options and Restricted Shares from time to time to
specified categories of Eligible Persons in amounts and on terms to be specified
by the Committee; provided that no such grants shall be made to individuals who
are then Reporting Persons; to delegate to officers, employees or independent
contractors of the Company matters involving the routine administration of the
Plan and which are not specifically required by any provision of this Plan of to
be performed by the Committee; and (subject to the provisions of Article 14
hereof), amend the terms and provisions of any outstanding Award to the extent
such terms and provisions are within the discretion of the Committee as provided
in the Plan, including, without limitation, (i) to accelerate the exercisability
(including exercisability within a period of less than six months after the
Grant Date) of, and to accelerate or waive any or all of the terms and
conditions applicable to, any Award or any group of Awards for any reason and at
any time, including in connection with a Participant ceasing to provide services
to the Company or an Affiliate or otherwise ceasing to be an Eligible Person;
(ii) subject to Section 6.6, to extend the time during which any Award or group
of Awards may be exercised; and (iii) to make such adjustments or modifications
to Awards to Participants who are working outside the United States as are
advisable to fulfill the purposes of the Plan or to comply with applicable local
law. The Committee shall make all other decisions relating to the operation of
the Plan, and all other determinations which may be necessary or advisable for
the administration of the Plan. The Board may also authorize one or more
officers of the Company to designate Employees, other than a Reporting Person,
to receive Awards and/or to determine the number of such Awards to be received
by such persons; provided, however, that the Board shall specify the total
number of Awards that such officers may so award.

         3.3. Decisions Binding. All determinations and decisions made by the
Committee pursuant to the provisions of the Plan shall be final, conclusive and
binding on all persons, including the Company, its stockholders, Employees,
Participants, and their estates and beneficiaries.

         3.4. No Liability; Indemnification. Neither the Board or any Committee
member, nor any Person acting at the direction of the Board or the Committee,
shall be liable for any act, omission, interpretation, construction or
determination made in good faith with respect to the Plan, any Award or any
Award Agreement. The Company and its Affiliates shall pay or reimburse any
member of the Committee, as well as any Director, Employee or Consultant who
takes action in connection with the Plan, for all expenses incurred with respect
to the Plan, and to the full extent allowable under Applicable Law shall
indemnify each and every one of them for any claims, liabilities, and costs
(including reasonable attorney's fees) arising out of their good faith
performance of duties under the Plan. The Company and its Affiliates may obtain
liability insurance for this purpose.

         Article 4. ELIGIBILITY.

         4.1. Grant of Awards. Awards may be granted or awarded only to Eligible
Persons.

         4.2. General Rule. Incentive Stock Options may only be issued to
Employees. Incentive Stock Options may be granted to officers or Directors of
the Company or an Affiliate, provided they are also Employees of the Company or
an Affiliate. Payment of a Director's fee shall not be sufficient to constitute
employment by the Company or an Affiliate. Incentive Stock Options shall not be
granted under this Plan to any Employee if such grant would result in such
Employee holding the right to exercise for the first time in any one calendar
year, under all Incentive Stock Options granted under this Plan or any other
plan maintained by the Company, with respect to Shares having an aggregate Fair
Market Value, determined as of the date the Option is granted, in excess of
$100,000. Should it be determined that an Incentive Stock Option granted under
this Plan exceeds such maximum for any reason other than a failure in good faith
to value the Shares subject to such option, the excess portion of such Option
shall be considered a Non-statutory Stock Option. To the extent the Employee
holds two (2) or more such Options which become exercisable for the first time
in the same calendar year, the foregoing limitation on the exercisability of
such Options as Incentive Stock Options under the federal tax laws shall be
applied on the basis of the order in which such Options are granted. If, for any
reason, an entire Option does not qualify as an Incentive Stock Option by reason
of exceeding such maximum, the portion of such Option which does not qualify as
an Incentive Stock Option shall be considered a Non-statutory Stock Option.

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         4.3. Limits on Awards. No Participant may receive Awards under this
Plan during any calendar year that relate to more than Five Hundred Thousand
(500,000) Shares. The Committee shall adjust these limitations pursuant to
Section 5.3 below.

         4.4. Replacement Awards. Subject to Applicable Laws (including any
associated stockholder approval requirements), the Committee may, in its sole
discretion and upon such terms as it deems appropriate, require as a condition
of the grant or an Award to a Participant that the Participant surrender for
cancellation some or all of the Awards that have previously been granted to the
Participant under this Plan or otherwise. An Award that is conditioned upon such
surrender may or may not be the same type of Award, may cover the same (or a
lesser or greater) number of Shares as such surrendered Award, may have other
terms that are determined without regard to the terms or conditions or such
surrendered Award, and may contain any other terms that the Committee deems
appropriate.

         Article 5. STOCK SUBJECT TO PLAN.

         5.1. Shares Reserved. Subject to adjustment as provided in Section 5.3
of this Plan, the maximum number of Shares that may be issued under this Plan or
pursuant to Awards made under this Plan is Two Million Three Hundred
Seventy-Five Thousand (2,375,000) Shares.

         5.2. Lapsed Awards. If any Award granted hereunder is canceled,
terminates, expires or lapses for any reason (with the exception of the
termination of a Tandem SAR upon exercise of the related Option, or the
termination of a related Option upon exercise of the corresponding Tandem SAR),
any Shares subject to such Award shall again be available for the grant of an
Award under the Plan.

         5.3. Adjustments in Authorized Shares.

                  (a)      In the event of any change in corporate
                           capitalization, such as a stock dividend or stock
                           split, or a corporate transaction, such as any
                           merger, consolidation, separation, including a
                           spin-off, or other distribution of stock or property
                           of the Company, any reorganization (whether or not
                           such reorganization comes within the definition of
                           such term in Section 368 of the Code) or any partial
                           or complete liquidation of the Company, such
                           adjustment shall be made in the number and class of
                           Shares reserved under the Plan, and in the number,
                           class and price of Shares subject to outstanding
                           Awards granted under the Plan, as may be determined
                           to be appropriate and equitable by the Committee, in
                           its sole discretion, to prevent dilution or
                           enlargement of rights; provided, however, that the
                           number of Shares subject to any Award shall always be
                           a whole number.

                  (b)      To the extent not previously exercised or settled,
                           Options, SARs and Performance Shares shall terminate
                           immediately prior to the dissolution or liquidation
                           of the Company.

                  (c)      In the event that the Company is a party to a merger
                           or other reorganization, outstanding Awards shall be
                           subject to the agreement of merger or reorganization.
                           Such agreement shall provide for:

                           (i)      The continuation of the outstanding Awards
                                    by the Company, if the Company is a
                                    surviving corporation;

                           (ii)     The assumption of the outstanding Awards by
                                    the surviving corporation or its parent or
                                    subsidiary;

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                           (iii)    The substitution by the surviving
                                    corporation or its parent or subsidiary of
                                    its own awards for the outstanding Awards;

                           (iv)     Full exercisability or vesting and
                                    accelerated expiration of the outstanding
                                    Awards; or

                           (v)      Settlement of the full value of the
                                    outstanding Awards in cash or cash
                                    equivalents followed by cancellation of such
                                    Awards.

                  (d)      Except as provided in this Section 5.3, a Participant
                           shall have no rights by reason of any subdivision or
                           consolidation of shares of stock of any class, the
                           payment of any dividend or any other increase or
                           decrease in the number of shares of stock of any
                           class. Any issue by the Company of shares of stock of
                           any class, or securities convertible into shares of
                           stock of any class, shall not affect, and no
                           adjustment by reason thereof shall be made with
                           respect to, the number or Option Price or grant price
                           of Shares subject to an Award. The grant of an Award
                           pursuant to the Plan shall not affect in any way the
                           right or power of the Company to make adjustments,
                           reclassifications, reorganizations or changes of its
                           capital or business structure, to merge or
                           consolidate or to dissolve, liquidate, sell or
                           transfer all or any part of its business or assets.

         Article 6. STOCK OPTIONS.

         6.1. Grant of Options. Options granted under this Plan to Eligible
Persons shall be either Incentive Stock Options or Non-statutory Stock Options,
as designated by the Committee; provided, however, that Incentive Stock Options
may not be granted to Eligible Persons who are not Employees.

         6.2. Award Agreement. Each Option granted under this Plan shall be
clearly identified either as a Non-statutory Stock Option or an Incentive Stock
Option and shall be evidenced by an Award Agreement that specifies the terms and
conditions of the grant. Options shall be subject to the terms and conditions
set forth in this Article 6 and such other terms and conditions not inconsistent
with this Plan as the Committee may specify.

         6.3. Option Price. The Option Price shall be determined by the
Committee, subject to this Section 6.3. The Option Price for an Option shall not
be less than one hundred percent (100%) of the Fair Market Value of the Common
Stock on the Date of Grant. Notwithstanding the foregoing, in the case of an
Incentive Stock Option granted to a Participant who is a Ten Percent
Stockholder, the Option Price shall not be less than one hundred and ten percent
(110%) of the Fair Market Value of the Common Stock on the Date of Grant.

         6.4. Grant of Reload Options. The Committee may in connection with the
grant of an Option or thereafter provide that a Participant who (i) is an
Eligible Person when he or she exercises an Option ("Exercised Option") and (ii)
satisfies the Option Price or Required Withholding applicable thereto with
Shares (including Shares that are deemed to have been delivered as payment for
all or any portion of the Option Price of an Exercised Option by attestation or
otherwise) shall automatically be granted, subject to Article 5, an additional
option ("Reload Option") in an amount equal to the sum ("Reload Number") of the
number of Shares tendered (including Shares that are deemed to have been
tendered) to exercise the Exercised Option plus, if so provided by the
Committee, the number of Shares, if any, retained by the Company in connection
with the exercise of the Exercised Option to satisfy any federal, state, local
or foreign tax withholding requirements.

         6.5. Conditions on Reload Options. Reload Options shall be subject to
the following terms and conditions:

                  (a)      the Grant Date for each Reload Option shall be the
                           date of exercise of the Exercised Option to which it
                           relates;

                  (b)      subject to Section 6.5(c), the Reload Option may be
                           exercised at any time during the Option Period of the
                           Exercised Option (subject to earlier termination
                           thereof as provided in the Plan or in the applicable
                           Award Agreement); and

                  (c)      the terms of the Reload Option shall be the same as
                           the terms of the Exercised Option to which it
                           relates, except that, unless otherwise provided in
                           the Award Agreement, the Option Price for the Reload
                           Option shall be 100% of the Fair Market value of a
                           Share on the Grant Date of the Reload Option.

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         6.6. Term of Options. The Option Period shall be determined by the
Committee and specifically set forth in the Agreement; provided, however, that
an Option shall not be exercisable after ten (10) years (five (5) years in the
case of an Incentive Stock Option granted to a Ten Percent Stockholder) from its
Date of Grant.

         6.7. Restrictions on Transfer. The Committee may impose such
restrictions on the transfer of Shares acquired pursuant to the exercise of an
Option granted under this Article as it may deem advisable, including, without
limitation, under Applicable Laws.

         6.8. Exercise of Options. The Shares subject to an Option may be
purchased in such installments and on such exercise dates as shall be set forth
in the Award Agreement. Any Shares not purchased on the applicable exercise date
may be purchased thereafter at any time prior to the final expiration of the
Option. In no event shall any Option be exercised, in whole or in part, after
its expiration date.

         6.9. Payment. Options shall be exercised by the delivery of a written
notice of exercise to the Company, setting forth the number of Shares with
respect to which the Option is to be exercised, accompanied by full payment for
the Shares. The Option Price upon exercise of any Option shall be payable to the
Company either: (a) in cash or its equivalent, or (b) by tendering previously
acquired Shares having an aggregate Fair Market Value at the time of exercise
equal to the aggregate Option Price (provided that the Shares which are tendered
have been held by the Participant for at least six (6) months prior to their
tender to satisfy the Option Price), or (c) by a combination of (a) and (b). The
Committee also may allow cashless exercise through a registered broker-dealer
pursuant to such cashless exercise procedures which are, subject to applicable
securities laws restrictions, deemed acceptable by the Committee or by any other
means which the Committee determines to be consistent with the Plan's purpose
and Applicable Law. As soon as practicable after receipt of a written
notification of exercise and full payment, the Company shall deliver to the
Participant, in the Participant's name, Share certificates in an appropriate
amount based upon the number of Shares purchased under the Option(s).

         6.10. Termination of Service. Each Award Agreement with respect to
Options granted hereunder shall set forth the extent to which the Participant
shall have the right to exercise the Options following termination of the
Participant's service with the Company or its Affiliates, as the case may be.
Such provisions shall be determined in the sole discretion of the Committee,
shall be included in the Award Agreement, need not be uniform among all Options
issued pursuant to this Article, may reflect distinctions based on the reasons
for termination of service and may include provisions relating to a
Participant's competition with the Company after termination of service. In that
regard, if an Award Agreement permits exercise of an Option following the death
of the Participant, the Award Agreement shall provide that such Option shall be
exercisable to the extent provided therein by any person that may be empowered
to do so under the Participant's will or, if the Participant shall fail to make
a testamentary disposition of the Option or shall have died intestate, by the
Participant's executor or other legal representative.

         6.11. Additional Termination Provisions for Incentive Stock Options. No
Incentive Stock Option may be exercised more than three (3) months after the
Participant's termination of employment for any reason other than Disability or
death, unless (a) the Participant dies during such three-month period, and (b)
the Award Agreement and/or Committee permits later exercise. No Incentive Stock
Option may be exercised more than one year after the Participant's termination
of employment on account of Disability, unless (a) the Participant dies during
such one year period, and (b) the Award Agreement and/or the Committee permit
later exercise.

         6.12. Nontransferability of Options.

                  (a)      Incentive Stock Options. No ISO granted under this
                           Article may be sold, transferred, pledged, assigned,
                           or otherwise alienated or hypothecated, other than by
                           will or by the laws of descent and distribution.
                           Further, all ISOs granted to a Participant shall be
                           exercisable during his or her lifetime only by such
                           Participant.

                  (b)      Non-statutory Stock Options. Except as otherwise
                           provided in an Award Agreement, no Non-statutory
                           Stock Option granted under this Article may be sold,
                           transferred, pledged, assigned or otherwise alienated
                           or hypothecated, other than by will or by the laws of
                           descent and distribution. Further, except as
                           otherwise provided in an Award Agreement, all such
                           Options granted to a Participant shall be exercisable
                           during his or her lifetime only by such Participant.

                                       8
<PAGE>

         Article 7. STOCK APPRECIATION RIGHTS

         7.1. Grant of SARs. Subject to the terms and conditions of this
Article, and to such other terms and conditions as the Committee may determine,
SARs may be granted to Eligible Persons at any time and from time to time as
shall be determined by the Committee. The Committee may grant Freestanding SARs,
Tandem SARs, or any combination of such forms of SARs. The Committee shall have
complete discretion in determining the number of Shares covered by SARs granted
hereunder (subject to Section 4.3 hereof) and in determining the terms and
provisions pertaining to such SARs. The number of Shares covered by a
Freestanding SAR shall be counted against the number of Shares available for
grants of Awards under Section 5.1 or which may be granted to a single
Participant under Section 4.3 hereof, but the number of Shares covered by a
Tandem SAR shall not be so counted. The grant price of a Freestanding SAR shall
equal the Fair Market Value of a Share on the Date of Grant of the SAR. The
grant price of a Tandem SAR shall equal the Option Price of the related Option.

         7.2. Exercise of Tandem SARs. Tandem SARs may be exercised for all or
part of the Shares subject to the related Option upon the surrender of the right
to exercise the equivalent portion of the related Option. A Tandem SAR may be
exercised only with respect to the Shares for which its related Option is then
exercisable. In no event shall the exercise period for a Tandem SAR exceed the
exercise period for the related Option. Notwithstanding any other provision of
this Plan to the contrary, with respect to a Tandem SAR granted in connection
with an ISO: (i) the Tandem SAR will expire no later than the expiration of the
underlying ISO; (ii) the value of the payout with respect to the Tandem SAR
shall not exceed the difference between the Option Price of the underlying ISO
and the Fair Market Value of the Shares subject to the underlying ISO at the
time the Tandem SAR is exercised; and (iii) the Tandem SAR may be exercised only
when the Fair Market Value of the Shares subject to the ISO exceeds the Option
Price of the ISO.

         7.3. Exercise of Freestanding SARs. Freestanding SARs may be exercised
upon whatever terms and provisions the Committee, in its sole discretion,
imposes upon them.

         7.4. Award Agreement. Each SAR grant shall be evidenced by an Award
Agreement that shall specify the grant price, the term of the SAR, and such
other provisions as the Committee shall determine.

         7.5. Term of SARs. The term of an SAR granted under the Plan shall be
determined by the Committee, in its sole discretion; provided, however, that
such term shall not exceed 10 years.

         7.6. Payment of SAR Amount. Upon exercise of an SAR, a Participant
shall be entitled to receive payment from the Company equal to the product of
(i) the difference between the Fair Market Value of a Share on the date of
exercise over the Option Price or grant price, as applicable, and (ii) the
number of Shares with respect to which the SAR is exercised. At the discretion
of the Committee, payment upon exercise may be in cash, in Shares of equivalent
value, or in some combination thereof; provided, however, that from and after
the date of a Change in Control, the exercise of an SAR may be settled only in
cash.

         7.7. Rule 16b-3 Requirements. Notwithstanding any other provision of
the Plan, the Committee may impose such conditions on exercise of an SAR
(including, without limitation, the right of the Committee to limit the time of
exercise to specified periods) as may be required to satisfy the requirements of
Section 16 of the Exchange Act.

         7.8. Termination of Service. Each Award Agreement with respect to SARs
granted hereunder shall set forth the extent to which the Participant shall have
the right to exercise the SAR following termination of the Participant's service
with the Company or its Affiliates, as the case may be. Such provisions shall be
determined in the sole discretion of the Committee, shall be included in the
Award Agreement, need not be uniform among all SARs issued pursuant to the Plan,
may reflect distinctions based on the reasons for termination of service and may
include provisions relating to a Participant's competition with the Company
after termination of service. In that regard, if an Award Agreement permits
exercise of an SAR following the death of the Participant, the Award Agreement
shall provide that such SAR shall be exercisable to the extent provided therein
by any person that may be empowered to do so under the Participant's will, or if
the Participant shall fail to make a testamentary disposition of the SAR or
shall have died intestate, by the Participant's executor or other legal
representative.

                                       9
<PAGE>

         7.9. Nontransferability of SARs. Except as otherwise provided in an
Award Agreement, no SAR may be sold, transferred, pledged, assigned, or
otherwise alienated or hypothecated, other than by will or by the laws of
descent and distribution. Further, except as otherwise provided in an Award
Agreement, all SARs granted to a Participant under the Plan shall be exercisable
during his or her lifetime only by such Participant.

         Article 8. RESTRICTED STOCK

         8.1. Grant of Restricted Stock. Subject to the terms and conditions of
this Article, and to such other terms and conditions as the Committee may
determine, the Committee, at any time and from time to time, may grant Shares of
Restricted Stock to Eligible Persons in such numbers as the Committee shall
determine.

         8.2. Award Agreement. Each Restricted Stock grant shall be evidenced by
an Award Agreement that shall specify the Period or Periods of Restriction, the
number of Shares of Restricted Stock granted, and such other provisions as the
Committee shall determine.

         8.3. Transferability. Except as provided in this Article, the Shares of
Restricted Stock granted herein may not be sold, transferred, pledged, assigned,
or otherwise alienated or hypothecated until the end of the applicable Period of
Restriction established by the Committee and specified in the Award Agreement,
or upon earlier satisfaction of any other conditions, as specified by the
Committee in its sole discretion and set forth in the Award Agreement. All
rights with respect to Restricted Stock granted to a Participant under the Plan
shall be available during his or her lifetime only to such Participant.

         8.4. Other Restrictions. The Committee may impose such conditions or
restrictions on any Shares or Restricted Stock granted pursuant to the Plan as
it may deem advisable including, without limitation, a requirement that
Participants pay a certain purchase price for each Share of Restricted Stock,
restrictions based upon the achievement of specific performance goals
(Company-wide, divisional, or individual), time-based restrictions on vesting
following the attainment of the performance goals and restrictions under
Applicable Laws. The Company shall retain the certificates representing Shares
of Restricted Stock in the Company's possession until such time as all
conditions and restrictions applicable to such Shares have been satisfied.
Except as otherwise provided in this Article or in the applicable Award
Agreement, or as otherwise required by law, Shares of Restricted Stock shall
become freely transferable by the Participant after the last day of the Period
of Restriction.

         8.5. Voting Rights. During the Period of Restriction, Participants
owning Shares of Restricted Stock granted hereunder may exercise full voting
rights with respect to such Shares.

         8.6. Dividends and Other Distributions. During the Period of
Restriction, Participants owning Shares of Restricted Stock granted hereunder
may be credited with regular cash dividends paid with respect to the underlying
Shares while they are so owned. The Committee may apply any restrictions to the
dividends that the Committee deems appropriate. In the event that any dividend
constitutes a "derivative security" or an "equity security" pursuant to Section
16 under the Exchange Act, such dividend shall be subject to a vesting period
equal to the remaining vesting period of the Shares of Restricted Stock with
respect to which the dividend is paid.

         8.7. Termination of Service. Each Award Agreement with respect to
Restricted Stock granted hereunder shall set forth the extent to which the
Participant shall have the right to receive unvested Restricted Shares following
termination of the Participant's service with the Company or its Affiliates, as
the case may be. Such provisions shall be determined in the sole discretion of
the Committee, shall be included in the Award Agreement, need not be uniform
among all Shares of Restricted Stock issued pursuant to the Plan, may reflect
distinctions based on the reasons for termination of service and may include
provisions relating to a Participant's competition with the Company after
termination of service. In amplification but not limitation of the foregoing, in
the case of an Award of Restricted Stock to an executive officer which is
intended to qualify for the Performance-Based Exception, the Award Agreement may
provide that such Restricted Stock may become payable in the event of a
termination of service by reason of death, becoming Disabled or a Change in
Control, provided, that payment of such Award may not occur prior to attainment
of the related Qualifying Performance Criteria.

         Article 9. PERFORMANCE SHARES

         9.1. Grant of Performance Shares. Subject to the terms and conditions
of this Article and to such other terms and conditions as the Committee may
determine, Performance Shares may be granted to eligible Employees in such
amounts, upon such terms and at such times as shall be determined by the
Committee. The number and vesting of Performance Shares granted shall be
conditioned upon the degree of attainment of specified performance goals or
other conditions over a specified period (the "Performance Period") as
determined by the Committee, subject to Section 3.1 hereof. The terms and
provisions of an Award of Performance Shares shall be evidenced by an
appropriate Award Agreement.

                                       10
<PAGE>

         9.2. Form and Timing of Payment of Performance Shares. The Committee
shall establish the amount of payment to be made under an Award of Performance
Shares if the performance goals or other conditions are met. Such Award shall be
expressed in terms of Shares. After the completion of a Performance Period, the
performance of the Company, subsidiary, division or individual, as the case may
be, shall be measured against the performance goals or other conditions, and the
Committee shall determine whether all, none or a portion of an Award shall be
paid. The Committee shall pay any earned Performance Shares as soon as
practicable after they are earned in the form of cash, Shares or a combination
thereof (as determined by the Committee) having an aggregate Fair Market Value
equal to the value of the earned Performance Shares as of the date they are
earned. In addition, the Committee, in its discretion, may cancel any earned
Performance Shares and grant Stock Options to the Participant which the
Committee determines to be of equivalent value based on a conversion formula
stated in the applicable Award Agreement. The Committee, in its discretion, may
also grant dividend equivalent rights with respect to earned but unpaid
Performance Shares as evidenced by the applicable Award Agreement. Such rights,
if granted, will entitle the Employee to be credited with an amount equal to all
cash dividends paid on the number of Shares in which the Award is expressed
while the Award is outstanding. Dividend equivalents may be converted into
additional units of Performance Shares. Settlement of dividend equivalents may
be made in the form of cash, in the form of Shares, or in a combination of both.
Prior to distribution, any dividend equivalents which are not paid shall be
subject to the same conditions and restrictions (including without limitation,
any forfeiture conditions) as the Performance Shares to which they attach.
Performance Shares shall have no voting rights. Any Shares used to pay earned
Performance Shares (including those issued pursuant to dividend equivalent
rights) may be issued subject to any restrictions deemed appropriate by the
Committee.

         9.3. Termination of Service. Each Award Agreement with respect to
Performance Shares granted hereunder shall set forth the extent to which the
Participant shall have the right to receive unearned Performance Shares
following termination of the Participant's service with the Company and its
Affiliates, as the case may be. Such provisions shall be determined in the sole
discretion of the Committee, shall be included in the Award Agreements, need not
be uniform among all Performance Shares awarded pursuant to the Plan, may
reflect distinctions based on the reasons for termination of service and may
include provisions relating to a Participant's competition with the Company
after termination of service.

         9.4. Nontransferability. Except as otherwise provided in an Award
Agreement with respect to Performance Shares granted hereunder, Performance
Shares may not be sold, transferred, pledged, assigned, or otherwise alienated
or hypothecated, other than by will or by the laws of descent and distribution.
Further, except as otherwise provided in an Award Agreement, a Participant's
rights under the Plan shall be exercisable during the Participant's lifetime
only by the Participant.

         Article 10. PERFORMANCE MEASURES

         The number of Shares or other benefits granted, issued, retainable
and/or vested under an Award may be made subject to the attainment of
performance goals for a specified period of time relating to one or more of the
following performance criteria, either individually, alternatively or in any
combination, applied to either the Company as a whole or to a business unit or
Subsidiary, either individually, alternatively or in any combination, and
measured either annually or cumulatively over a period of years, on an absolute
basis or relative to a pre-established target, to previous years' results or to
a designated comparison group or index, in each case as specified by the
Committee in the Award: (a) cash flow, (b) earnings per share, (c) earnings
before interest, taxes and amortization, (d) return on equity, (e) total
stockholder return, (f) share price performance, (g) return on capital, (h)
return on assets or net assets, (i) revenue, (j) income or net income, (k)
operating income or net operating income, (l) operating profit or net operating
profit, (m) operating margin or profit margin, (n) return on operating revenue,
(o) return on invested capital, or (p) market segment shares ("Qualifying
Performance Criteria"). The Committee may appropriately adjust any evaluation of
performance under a Qualifying Performance Criteria to exclude any of the
following events that occurs during a performance period: (i) asset write-downs,
(ii) litigation or claim judgments or settlements, (iii) the effect of changes
in tax law, accounting principles or other such laws or provisions affecting
reported results, (iv) accruals for reorganization and restructuring programs
and (v) any extraordinary nonrecurring items as described in Accounting
Principles Board Opinion No. 30 and/or in managements' discussion and analysis
of financial condition and results of operations appearing in the Company's
annual report to stockholders for the applicable year. The Committee shall
determine the Qualifying Performance Criteria not later than the 90th day of the
performance period, and shall determine and certify, for each Participant, the
extent to which the Qualifying Performance Criteria have been met. The Committee
may not in any event increase the amount of compensation payable under the Plan
upon the attainment of a Qualifying Performance Criteria to a Participant who is
a "covered employee" within the meaning of Section 162(m) of the Code.

                                       11
<PAGE>

         Article 11. BENEFICIARY DESIGNATION

         Each Participant may, from time to time, designate any beneficiary or
beneficiaries (who may be named contingently or successively) to whom any
benefit under the Plan is to be paid in case of his or her death before he or
she receives any or all of such benefit. Each such designation shall revoke all
prior designations by the same Participant, shall be in a form prescribed by the
Company, and will be effective only when filed by the Participant in writing
with the Company during the Participant's lifetime. In the absence of any such
designation, benefits remaining unpaid at the Participant's death shall be paid
to the Participant's estate.

         Article 12. DEFERRALS

         The Committee may permit or require a Participant to defer such
Participant's receipt of the payment of cash or the delivery of Shares that
would otherwise be due to such Participant by virtue of the exercise of an
Option or SAR, the lapse or waiver or restrictions with respect to Restricted
Stock, or the satisfaction or any requirements or goals with respect to
Performance Shares. If any such deferral election is required or permitted, the
Committee shall, in its sole discretion, establish rules and procedures for such
payment deferrals.

         Article 13. CHANGE IN CONTROL

         Upon the occurrence of a Change in Control, unless otherwise
specifically prohibited under Applicable Laws: (i) any and all Options and SARs
granted hereunder shall become immediately exercisable, and shall remain
exercisable throughout their entire term; (ii) any restriction periods and
restrictions imposed on Shares of Restricted Stock shall lapse; (iii) the target
payout opportunities attainable under all outstanding Awards of Restricted Stock
and Performance Shares shall be deemed to have been fully earned for the entire
Performance Period(s) as of the effective date of the Change in Control; and
(iv) the vesting of all Awards shall be accelerated as of the effective date of
the Change in Control.

         Article 14. TERMINATION OR AMENDMENT.

         The Board may amend, alter or terminate this Plan in any respect at any
time; provided, however, that, after this Plan has been approved by the
stockholders of the Company, no amendment, alteration or termination of this
Plan shall be made by the Board without approval of (a) the Company's
stockholders to the extent stockholder approval of the amendment is required by
Applicable Laws, if any, and (b) each affected Participant if such amendment,
alteration or termination would adversely affect his or her rights or
obligations under any Award made prior to the date of such amendment, alteration
or termination.

         Article 15. WITHHOLDING.

         The Company's obligation to deliver Shares or pay any amount pursuant
to the terms of any Award hereunder shall be subject to satisfaction of
applicable federal, state and local and foreign tax withholding requirements
("Required Withholding"). To the extent provided in the applicable Award
Agreement and in accordance with rules prescribed by the Committee, a
Participant may satisfy any such withholding tax obligation by any of the
following means or by a combination of such means: (a) tendering a cash payment;
(b) authorizing the Company to withhold Shares otherwise issuable to the
Participant; or (c) delivering to the Company already owned and unencumbered
Shares.

         Article 16. CONDITIONS UPON ISSUANCE OF SHARES.

         Notwithstanding any other provision of the Plan or any Award Agreement
entered into by the Company pursuant to the Plan, the Company shall not be
obligated, and shall have no liability for failure, to issue or deliver any
Shares under the Plan unless such issuance or delivery would comply with
Applicable Law, with such compliance determined by the Company in consultation
with its legal counsel.

                                       12
<PAGE>

         Article 17. GENERAL PROVISIONS.

         17.1. No Participation Rights. The establishment of this Plan shall not
confer upon any Eligible Person any legal or equitable right against the
Company, any Affiliate or the Committee, except as expressly provided in this
Plan.

         17.2. No Employment Rights. This Plan does not constitute inducement or
consideration for the employment or service of any Eligible Person, nor is it a
contract between the Company or any Affiliate and any Eligible Person.
Participation in this Plan shall not give an Eligible Person any right to be
retained in the service of the Company or any Affiliate.

         17.3. No Bar to Additional Awards. Neither the adoption of this Plan
nor its submission to the stockholders, shall be taken to impose any limitations
on the powers of the Company or its Affiliates to issue, grant, or assume
options, warrants, rights, or restricted stock, or other awards otherwise than
under this Plan, or to adopt other stock option, restricted stock, or other
plans or to impose any requirement of stockholder approval upon the same.

         17.4. Awards Not Subject to Creditors. The interests of any Eligible
Person under this Plan are not subject to the claims of creditors and may not,
in any way, be assigned, alienated or encumbered except as provided in an
Agreement.

         17.5. Successors. All obligations of the Company under the Plan with
respect to Awards granted hereunder shall be binding on any successor to the
Company, whether the existence of such successor is the result of a direct or
indirect purchase, merger, consolidation, or otherwise, of all substantially all
of the business or assets of the Company.

         17.6. Governing Law. This Plan shall be governed, construed and
administered in accordance with the laws of the State of Delaware, without
regard to conflicts of law principles.

         17.7. Securities Law Compliance. The Committee may require each person
acquiring Shares pursuant to Awards hereunder to represent to and agree with the
Company in writing that such person is acquiring the Shares without a view to
distribution thereof. The certificates for such Shares may include any legend
which the Committee deems appropriate to reflect any restrictions on transfer.
All certificates for Shares issued pursuant to this Plan shall be subject to
such stock transfer orders and other restrictions as the Committee may deem
advisable under the rules, regulations and other requirements of the Securities
and Exchange Commission, any securities exchange upon which the Common Stock is
then listed or automatic interdealer quotation system upon which the Common
Stock is then quoted, and any applicable federal or state securities laws. The
Committee may place a legend or legends on any such certificates to make
appropriate reference to such restrictions.

         17.8. Nature of Payments. Awards shall be special incentive payments to
the Participant and shall not be taken into account in computing the amount of
salary or compensation of the Participant for purposes of determining any
pension, retirement, death or other benefit under (a) any pension, retirement,
profit-sharing, bonus, insurance or other employee benefit plan of the Company
or any Affiliate or (b) any agreement between (i) the Company or any Affiliate
and (ii) the Affiliate, except as such plan or agreement shall otherwise
expressly provide.

         17.9. Compliance with the Code. The Plan shall be governed, construed
and administered in compliance with the deferred compensation provisions of
Section 409A of the Code and shall be amended as necessary to maintain
compliance with the provisions of Section 409A. The Committee may place such
restrictions or provisions in any Award Agreement as may be necessary to comply
with the provisions of Section 409A of the Code.

         17.10. Notification under Code Section 83(b). If a Participant, in
connection with any exercise of an Option, or the grant of Restricted Shares,
makes the election permitted under Section 83(b) of the Code to include in such
Participant's gross income in the year of transfer the amounts specified in
Section 83(b) of the Code, then such Participant shall notify the Company of
such election within 10 days of filing the notice of the election with the
Internal Revenue Service, in addition to filing any notification required
pursuant to regulation issued under Section 83(b) of the Code. The Committee
may, in connection with the grant of an Award or at any time thereafter prior to
such an election being made, prohibit a Participant from making such an
election.

                                       13
<PAGE>

         17.11. Requirements of Law. The Company shall not be required to issue
any certificate or certificates for Shares with respect to Awards under this
Plan, or record any person as a holder of record of such Shares, without
obtaining, to the complete satisfaction of the Committee, the approval of all
regulatory bodies deemed necessary by the Committee, and without complying to
the Board's or Committee's complete satisfaction, with all Applicable Laws. The
Company shall not be liable to a Participant or other persons as to: (a) the
non-issuance or sale of Shares as to which the Company has been unable to obtain
from any regulatory body having jurisdiction the authority deemed by the
Company's counsel to be necessary to the lawful issuance and sale of any Shares
under the Plan; and (b) any tax consequences expected, but not realized, by any
Participant or other person due to the receipt, exercise or settlement of any
Award granted under the Plan.

                                       14<PAGE>

                                                               EXHIBIT 10.16 (A)

                                VOXX CORPORATION

                            2005 STOCK INCENTIVE PLAN

                         FORM OF STOCK OPTION AGREEMENT

Unless otherwise defined herein, the terms defined in the Voxx Corporation 2005
Stock Incentive Plan (the "Plan") shall have the same defined meanings in this
Stock Option Agreement (this "Option Agreement").

NOTICE OF STOCK OPTION GRANT

[Optionee]

[Address]

You ("Optionee") have been granted an option to purchase Common Stock of the
Company, subject to the terms and conditions of the Plan and this Option
Agreement. The terms of your grant are set forth below:

    Date of Grant:                         ________________

    Vesting Commencement Date:             ________________

    Exercise Price per Share:              $______ per share

    Total Number of Shares Granted:        ________________

    Total Exercise Price:                  $______

    Type of Option (check one):      ____  Incentive Stock Option

                                     ____  Non-Qualified Stock Option

    Term/Expiration Date:                  ________________,  unless your
                                           rights under this Option Agreement
                                           terminate earlier in accordance with
                                           its terms or the terms of the Plan as
                                           a result of your ceasing to be an
                                           Eligible Person or otherwise

Exercise and Vesting Schedule:

         The Shares subject to this Option shall vest according to the following
schedule:

[Insert Vesting Schedule]

Termination Period:

This Option may be exercised, to the extent vested, for ninety (90) days after
Optionee ceases to be an Eligible Person, or such other period as may be
applicable upon the termination of the Optionee's status as an Eligible Person
for Cause or for death or Disability of Optionee as provided herein (or, if not
provided herein, then as provided in the Plan), but in no event later than the
Term/Expiration Date as provided above.

AGREEMENT

         Grant of Option. The Company hereby grants to the Optionee an Option to
purchase the Common Stock (the "Shares") set forth in the Notice of Stock Option
Grant (the "Notice of Grant") above, at the exercise price per share set forth
in the Notice of Grant (the "Exercise Price"). Notwithstanding anything to the
contrary anywhere else in this Option Agreement, this grant of an Option is
subject to the terms, definitions and provisions of the Plan adopted by the
Company, which is incorporated herein by reference.

                                       1
<PAGE>

                  If designated in the Notice of Grant as an Incentive Stock
Option, this Option is intended to qualify as an Incentive Stock Option as
defined in Section 422 of the Code; provided, however, that to the extent that
the aggregate Fair Market Value of stock with respect to which Incentive Stock
Options (within the meaning of Code Section 422, but without regard to Code
Section 422(d)), including the Option, are exercisable for the first time by the
Optionee during any calendar year (under the Plan and all other incentive stock
option plans of the Company or any Affiliate) exceeds $100,000, such options
shall be treated as not qualifying under Code Section 422, but rather shall be
treated as Non-Qualified Stock Options to the extent required by Code Section
422. The provisions set forth in the preceding sentence shall be applied by
taking Options into account in the order in which they were granted. For
purposes of this paragraph, the Fair Market Value of the Shares shall be
determined as of the time the option with respect to such Shares is granted.

         Exercise of Option.  This Option is exercisable as follows:

                  Right to Exercise.

                           This Option shall be exercisable cumulatively
according to the vesting schedule set out in the Notice of Grant. For purposes
of this Option Agreement, Shares subject to this Option shall vest based on
Optionee's continued status as an Eligible Person.

                           This Option may not be exercised for a fraction of a
Share.

                           In the event of Optionee's death, Disability,
termination of the Optionee's status as an Eligible Person for Cause (as defined
herein) or other termination of the Optionee's status as an Eligible Person, the
exercisability of the Option is governed by Sections 7, 8, 9 and 10 below.

                           In no event may this Option be exercised after the
Term/Expiration Date of this Option as set forth in the Notice of Grant.

                  Method of Exercise. This Option shall be exercisable by
written Exercise Notice (in the form attached hereto as Exhibit A) (the
"Notice"). The Notice must state the number of Shares for which the Option is
being exercised, and such other representations and agreements with respect to
such shares of Common Stock as may be required by the Company pursuant to the
provisions of the Plan. The Notice must be signed by the Optionee and shall be
delivered in person or by certified mail to the Secretary of the Company. The
Notice must be accompanied by payment of the Exercise Price, including payment
of any applicable withholding tax. This Option shall be deemed to be exercised
upon receipt by the Company of such written Notice accompanied by the Exercise
Price and payment of any applicable withholding tax. By delivery of the Notice,
Optionee shall be deemed to have agreed to all the provisions contained in the
Notice, and the Shares for which Optionee has delivered the Notice shall be
delivered subject to the provisions of the Notice and the Plan.

                  No Shares shall be issued pursuant to the exercise of an
Option unless such issuance and such exercise comply with all relevant
provisions of law and the requirements of any stock exchange upon which the
Shares may then be listed. Assuming such compliance, for income tax purposes the
Shares shall be considered transferred to the Optionee on the date on which the
Option is exercised with respect to such Shares.

         Optionee's Representations. If the Shares purchasable pursuant to the
exercise of this Option have not been registered under the Securities Act of
1933, as amended (the "Securities Act"), at the time this Option is exercised,
Optionee shall, if required by the Company, concurrently with the exercise of
all or any portion of this Option, deliver to the Company his or her Investment
Representation Statement in the form attached hereto as Exhibit B.

                                       2
<PAGE>

         Lock-Up Period. Optionee hereby agrees that if so requested by the
Company or any representative of the underwriters (the "Managing Underwriter")
in connection with any registration of the offering of any securities of the
Company under the Securities Act of 1933, as amended (the "Securities Act"),
Optionee shall not sell or otherwise transfer any Shares or other securities of
the Company during the 180-day period (or such longer period as may be requested
in writing by the Managing Underwriter and agreed to in writing by the Company)
(the "Market Standoff Period") following the effective date of a registration
statement of the Company filed under the Securities Act; provided, however, that
such restriction shall apply only to the first registration statement of the
Company to become effective under the Securities Act that includes securities to
be sold on behalf of the Company to the public in an underwritten public
offering under the Securities Act. The Company may impose stop-transfer
instructions with respect to securities subject to the foregoing restrictions
until the end of such Market Standoff Period.

         Method of Payment. Payment of the Exercise Price shall be by any of the
following, or a combination thereof, at the election of the Optionee:

                  cash;

                  check;

                  with the consent of the Committee, surrender of other shares
of Common Stock of the Company which (A) in the case of Shares acquired from the
Company, have been owned by the Optionee for more than six (6) months on the
date of surrender, and (B) have a Fair Market Value on the date of surrender
equal to the Exercise Price of the Shares as to which the Option is being
exercised;

                  with the consent of the Committee, surrendered Shares issuable
upon the exercise of the Option having a Fair Market Value on the date of
exercise equal to the aggregate Exercise Price of the Option or exercised
portion thereof;

                  with the consent of, and in accordance with procedures
approved by, the Committee, delivery of a notice that the Optionee has placed a
market sell order with a broker with respect to Shares then issuable upon
exercise of the Option and that the broker has been directed to pay a sufficient
portion of the net proceeds of the sale to the Company in satisfaction of the
aggregate Exercise Price; provided, that payment of such proceeds is then made
to the Company upon settlement of such sale.

                  The Company's obligation to deliver Shares under this Option
Agreement is subject to satisfaction by the Optionee of applicable federal,
state and local and foreign tax withholding requirements ("Required
Withholding"). Except as otherwise permitted by the Committee in its sole
discretion, Optionee may satisfy any such withholding tax obligation only by
tendering a cash payment in the amount of the Required Withholding to the
Company contemporaneously with the delivery to the Company of the Notice and
Exercise Price.

         Restrictions on Exercise. This Option may not be exercised until the
Plan has been approved by the stockholders of the Company. If the issuance of
Shares upon such exercise or if the method of payment for such shares would
constitute a violation of any applicable federal or state securities or other
law or regulation, then the Option may also not be exercised. The Company may
require Optionee to make any representation and warranty to the Company as may
be required by any applicable law or regulation before allowing the Option to be
exercised.

         Termination of Status as Eligible Person. If Optionee ceases to be an
Eligible Person (other than by termination of Optionee's service for Cause or by
reason of the Optionee's death or the Disability of the Optionee), Optionee may
exercise this Option during the Termination Period set out in the Notice of
Grant, to the extent the Option was vested at the date of such termination. To
the extent that Optionee was not vested in this Option at the date on which
Optionee ceases to be an Eligible Person, or if Optionee does not exercise this
Option within the time specified herein, the Option shall terminate.

         Termination for Cause. If Optionee ceases to be an Eligible Person as a
result of termination of service for Cause, this Option shall terminate
immediately. For purposes of this Agreement, "Cause" means: (a) conviction of
Optionee for a felony involving moral turpitude; (b) commission by Optionee of
any act of criminal fraud, misappropriation of funds or embezzlement in
connection with Optionee's employment by the Company or an Affiliate; (c) breach
by Optionee of any material provision of any employment agreement between
Optionee and the Company or any of its Affiliates; (d) an Optionee's willful or
reckless material misconduct in the performance of the Optionee's duties with
respect to the Company or an Affiliate; or (e) an Optionee's habitual neglect of
duties with respect to the Company or an Affiliate; provided, however, that for
purposes of clauses (d) and (e), Cause shall not include any one or more of the
following: bad judgment, negligence or any act or omission believed by the
Optionee in good faith to have been in or not opposed to the interests of the
Company or its Affiliates (without intent of the Optionee to gain, directly or
indirectly, a profit to which the Optionee was not legally entitled). An
Optionee who agrees to resign from his or her affiliation with the Company or an
Affiliate in lieu of being terminated for Cause may be deemed to have been
terminated for Cause for purposes of this Option Agreement.

                                       3
<PAGE>

         Disability of Optionee. If Optionee ceases to be an Eligible Person as
a result of his or her Disability, Optionee may exercise the Option to the
extent the Option was vested at the date on which Optionee ceases to be an
Eligible Person, but only within twelve (12) months following such date (and in
no event later than the expiration date of the term of this Option as set forth
in the Notice of Grant). To the extent that the Option is not vested at the date
on which Optionee ceases to be an Eligible Person, or if Optionee does not
exercise such Option within the time specified herein, the Option shall
terminate.

         Death of Optionee. If Optionee ceases to be an Eligible Person as a
result of the death of Optionee, the vested portion of the Option may be
exercised at any time within twelve (12) months following the date of death (and
in no event later than the expiration date of the term of this Option as set
forth in the Notice of Grant) by Optionee's estate or by a person who acquires
the right to exercise the Option by bequest or inheritance. To the extent that
the Option is not vested at the date of death, or if the Option is not exercised
within the time specified herein, the Option shall terminate.

         Certain Transactions. In the event of any transaction described in
Section 5.3 of the Plan, the terms of this Option (including, without
limitation, the number and kind of Shares subject to this Option and the
Exercise Price) shall be adjusted as set forth in, or as contemplated by,
Section 5.3 of the Plan.

         Non-Transferability of Option. This Option may not be transferred in
any manner except by will or by the laws of descent or distribution. It may be
exercised during the lifetime of Optionee only by Optionee. The terms of this
Option shall be binding upon the executors, administrators, heirs, successors
and permitted assigns of the Optionee.

[Signature page follows]

                  This Agreement may be executed in two or more counterparts,
each of which shall be deemed an original and all of which shall constitute one
document.

                                           VOXX CORPORATION

                                           By:________________________________

                                           Name:______________________________

                                           Title:_____________________________

         OPTIONEE ACKNOWLEDGES AND AGREES THAT THE VESTING OF SHARES PURSUANT TO
         THIS OPTION IS EARNED ONLY BY CONTINUING CONSULTANCY OR EMPLOYMENT AT
         THE WILL OF THE COMPANY OR ITS AFFILIATES (NOT THROUGH THE ACT OF BEING
         HIRED, BEING GRANTED THIS OPTION OR ACQUIRING SHARES HEREUNDER).
         OPTIONEE FURTHER ACKNOWLEDGES AND AGREES THAT NOTHING IN THIS
         AGREEMENT, NOR IN THE COMPANY'S 2005 STOCK INCENTIVE PLAN WHICH IS
         INCORPORATED HEREIN BY REFERENCE, SHALL CONFER UPON OPTIONEE ANY RIGHT
         WITH RESPECT TO CONTINUATION OF EMPLOYMENT OR CONSULTANCY BY THE
         COMPANY OR ITS AFFILIATES, NOR SHALL IT INTERFERE IN ANY WAY WITH
         OPTIONEE'S RIGHT OR THE COMPANY'S (OR ITS AFFILIATES') RIGHT TO
         TERMINATE OPTIONEE'S EMPLOYMENT OR CONSULTANCY AT ANY TIME, WITH OR
         WITHOUT CAUSE.

                                       4
<PAGE>

Optionee acknowledges receipt of a copy of the Plan and represents that he is
familiar with the terms and provisions thereof. Optionee hereby accepts this
Option subject to all of the terms and provisions hereof. Optionee has reviewed
the Plan and this Option in their entirety, has had an opportunity to obtain the
advice of counsel prior to executing this Option and fully understands all
provisions of the Option. Optionee hereby agrees to accept as binding,
conclusive and final all decisions or interpretations of the Committee upon any
questions arising under the Plan or this Option. Optionee further agrees to
notify the Company upon any change in the residence address indicated below.

Dated: __________________                   ____________________________________
                                     [OPTIONEE]

                                            Residence Address:

                                            ____________________________________

                                            ____________________________________

                                       5
<PAGE>

                                    EXHIBIT A

                                VOXX CORPORATION

                            2005 STOCK INCENTIVE PLAN

                                 EXERCISE NOTICE

Voxx Corporation

Attention:

         Exercise of Option. Effective as of today, ___________, _____, the
undersigned ("Optionee") hereby elects to exercise Optionee's option to purchase
_________ shares of the Common Stock (the "Shares") of Voxx Corporation (the
"Company") under and pursuant to the Voxx Corporation 2005 Stock Incentive Plan
(the "Plan") and the [ ] Incentive [ ] Non-Qualified Stock Option Agreement
dated _____________, _____, (the "Option Agreement").

         Representations of Optionee. Optionee acknowledges that Optionee has
received, read and understood the Plan and the Option Agreement. Optionee agrees
to abide by and be bound by their terms and conditions.

         Rights as Stockholder. Until the stock certificate evidencing such
Shares is issued (as evidenced by the appropriate entry on the books of the
Company or of a duly authorized transfer agent of the Company), no right to vote
or receive dividends or any other rights as a stockholder shall exist with
respect to Shares subject to the Option, notwithstanding the exercise of the
Option. The Company shall issue (or cause to be issued) such stock certificate
promptly after the Option is exercised. No adjustment will be made for a
dividend or other right for which the record date is prior to the date the stock
certificate is issued, except as provided in the Plan.

                  Optionee shall enjoy rights as a stockholder until such time
as Optionee disposes of the Shares or the Company and/or its assignee(s)
exercises the Right of First Refusal hereunder. Upon such exercise, Optionee
shall have no further rights as a holder of the Shares so purchased except the
right to receive payment for the Shares so purchased in accordance with the
provisions of this Agreement, and Optionee shall forthwith cause the
certificate(s) evidencing the Shares so purchased to be surrendered to the
Company for transfer or cancellation.

         Optionee's Rights to Transfer Shares.

                  Company's Right of First Refusal. Before any Shares held by
Optionee or any permitted transferee (each, a "Holder") may be sold, pledged,
assigned, hypothecated, transferred, or otherwise disposed of (including
transfer by gift or operation of law and, collectively, "Transfer" or
"Transferred"), the Company or its assignee(s) shall have a right of first
refusal to purchase the Shares on the terms and conditions set forth in this
Section (the "Right of First Refusal").

                           Notice of Proposed Transfer. The Holder of the Shares
shall deliver to the Company a written notice (the "Notice") stating: (i) the
Holder's bona fide intention to sell or otherwise Transfer such Shares; (ii) the
name of each proposed purchaser or other transferee ("Proposed Transferee");
(iii) the number of Shares to be Transferred to each Proposed Transferee; and
(iv) the bona fide cash price or other consideration for which the Holder
proposes to Transfer the Shares (the "Offered Price"), and the Holder shall
offer the Shares at the Offered Price to the Company or its assignee(s).

                           Exercise of Right of First Refusal. Within thirty
(30) days after receipt of the Notice, the Company and/or its assignee(s) may
elect in writing to purchase all, but not less than all, of the Shares proposed
to be Transferred to any one or more of the Proposed Transferees. The purchase
price will be determined in accordance with subsection (c) below.

                                       1
<PAGE>

                           Purchase Price. The purchase price ("Purchase Price")
for the Shares repurchased under this Section shall be the Offered Price. If the
Offered Price includes consideration other than cash, the cash equivalent value
of the non-cash consideration shall be determined by the Board of Directors of
the Company in good faith.

                           Payment. Payment of the Purchase Price shall be made,
at the option of the Company or its assignee(s), in cash (by check), by
cancellation of all or a portion of any outstanding indebtedness of the Holder
to the Company (or, in the case of repurchase by an assignee, to the assignee),
or by any combination thereof within thirty (30) days after receipt of the
Notice or in the manner and at the times set forth in the Notice.

                           Holder's Right to Transfer. If all of the Shares
proposed in the Notice to be transferred to a given Proposed Transferee are not
purchased by the Company and/or its assignee(s) as provided in this Section,
then the Holder may sell or otherwise Transfer such Shares to that Proposed
Transferee at the Offered Price or at a higher price, provided that such sale or
other Transfer is consummated within one hundred twenty (120) days after the
date of the Notice and provided further that any such sale or other Transfer is
effected in accordance with any applicable securities laws and the Proposed
Transferee agrees in writing that the provisions of this Section and of Section
4 of the Option Agreement shall continue to apply to the Shares in the hands of
such Proposed Transferee. If the Shares described in the Notice are not
Transferred to the Proposed Transferee within such period, a new Notice shall be
given to the Company, and the Company and/or its assignees shall again be
offered the Right of First Refusal as provided herein before any Shares held by
the Holder may be sold or otherwise Transferred.

                  Exception for Certain Family Transfers. Anything to the
contrary contained in this Section notwithstanding, the Transfer of any or all
of the Shares during the Optionee's lifetime or on the Optionee's death by will
or intestacy to the Optionee's Immediate Family or a trust for the benefit of
the Optionee's Immediate Family shall be exempt from the Right of First Refusal.
As used herein, "Immediate Family" as used herein shall mean spouse, lineal
descendant or antecedent, father, mother, brother or sister or stepchild
(whether or not adopted). In such case, the transferee or other recipient shall
receive and hold the Shares so Transferred subject to the provisions of this
Section (including the Right of First Refusal) and there shall be no further
Transfer of such Shares except in accordance with the terms of this Section.

         Termination of Right of First Refusal. The Right of First Refusal shall
terminate as to all Shares upon the first to occur of (i) a sale of Common Stock
of the Company to the general public pursuant to a registration statement filed
with and declared effective by the Securities and Exchange Commission under the
Securities Act of 1933, as amended (a "Public Offering"), or (ii) a sale of the
Company (whether by merger, consolidation, sale or all or substantially all of
the Company's assets or sale of all of the Company's capital stock) which is
approved by the holders of the Company's securities representing at least fifty
percent (50%)of the combined voting power of all outstanding securities of the
Company.

         Repurchase Provisions. The Company shall have the right, but not the
obligation, to purchase all or any portion of the Shares held by the Optionee at
a purchase price equal to the Fair Market Value of such Shares for a period of
ninety (90) days after any of the following events:

                  an attempt by a creditor to levy upon or sell any of the
Optionee's Shares;

                  the filing of a petition by the Optionee under the United
States Bankruptcy Code or any insolvency laws;

                  the filing of a petition against the Optionee under any
insolvency or bankruptcy laws by any creditor of the Optionee if such petition
is not dismissed within thirty (30) days of filing;

                  the entry of a decree of divorce between the Optionee and the
Optionee's spouse; or

                  upon the cessation of the Optionee's employment by the Company
for any reason whatsoever, with or without Cause, including the death or
Disability of the Optionee or upon Optionee otherwise ceasing to be an Eligible
Person.

                                       2
<PAGE>

The Optionee shall provide the Company written notice of the occurrence of any
such event within thirty (30) days of such event. The provisions of this Section
6 shall terminate upon the completion by the Company of a Public Offering.

         Tax Matters.

                  Optionee understands that Optionee may suffer adverse tax
consequences as a result of Optionee's purchase or disposition of the Shares.
Optionee represents that Optionee has consulted with any tax consultants
Optionee deems advisable in connection with the purchase or disposition of the
Shares and that Optionee is not relying on the Company for any tax advice.

                  Optionee understands that, if Optionee disposes of any Shares
which Optionee acquires pursuant to the Option Agreement under Options which
were intended to be Incentive Stock Options within two (2) years after the Date
of Grant or within one (1) year after such Shares were transferred to Optionee
(a "Disqualifying Disposition"), Optionee will be treated for Federal income tax
purposes as having received ordinary income at the time of such Disqualifying
Disposition in any amount generally measured as the difference between the price
paid for the Shares and the lower of the fair market value of the Shares at the
date of exercise or the fair market value of the Shares at the date of the
Disqualifying Disposition. Any gain recognized on such premature sale of the
Option Shares in excess of the amount treated as ordinary income will be
characterized as capital gain. Optionee hereby agrees to notify the Corporation
in writing within thirty (30) days after the date of any such Disqualifying
Disposition.

         Restrictive Legends and Stop-Transfer Orders.

                  Legends. Optionee understands and agrees that the Company
shall cause the legends set forth below or legends substantially equivalent
thereto, to be placed upon any certificate(s) evidencing ownership of the Shares
together with any other legends that may be required by state or federal
securities laws:

                  THE SECURITIES REPRESENTED HEREBY HAVE NOT BEEN REGISTERED
                  UNDER THE SECURITIES ACT OF 1933 (THE "ACT") AND MAY NOT BE
                  OFFERED, SOLD OR OTHERWISE TRANSFERRED, PLEDGED OR
                  HYPOTHECATED UNLESS AND UNTIL REGISTERED UNDER THE ACT OR, IN
                  THE OPINION OF COUNSEL IN FORM AND SUBSTANCE SATISFACTORY TO
                  THE ISSUER OF THESE SECURITIES, SUCH OFFER, SALE OR TRANSFER,
                  PLEDGE OR HYPOTHECATION IS IN COMPLIANCE THEREWITH.

                  THE SHARES REPRESENTED BY THIS CERTIFICATE ARE SUBJECT TO
                  CERTAIN RESTRICTIONS ON TRANSFER AND RIGHT OF FIRST REFUSAL
                  OPTIONS HELD BY THE ISSUER OR ITS ASSIGNEE(S) AS SET FORTH IN
                  THE EXERCISE NOTICE BETWEEN THE ISSUER AND THE ORIGINAL HOLDER
                  OF THESE SHARES, A COPY OF WHICH MAY BE OBTAINED AT THE
                  PRINCIPAL OFFICE OF THE ISSUER. SUCH TRANSFER RESTRICTIONS AND
                  RIGHT OF FIRST REFUSAL ARE BINDING ON TRANSFEREES OF THESE
                  SHARES.

                  Stop-Transfer Notices. Optionee agrees that, in order to
ensure compliance with the restrictions referred to herein, the Company may
issue appropriate "stop transfer" instructions to its transfer agent, if any,
and that, if the Company transfers its own securities, it may make appropriate
notations to the same effect in its own records.

                  Refusal to Transfer. The Company shall not be required (i) to
transfer on its books any Shares that have been sold or otherwise transferred in
violation of any of the provisions of this Agreement or (ii) to treat as owner
of such Shares or to accord the right to vote or pay dividends to any purchaser
or other transferee to whom such Shares shall have been so transferred.

                                       3
<PAGE>

         Successors and Assigns. The Company may assign any of its rights under
this Agreement to single or multiple assignees, and this Agreement shall inure
to the benefit of the successors and assigns of the Company. Subject to the
restrictions on transfer herein set forth, this Agreement shall be binding upon
Optionee and his or her heirs, executors, administrators, successors and
permitted assigns.

         Interpretation. Any dispute regarding the interpretation of this
Agreement shall be submitted by Optionee or by the Company forthwith to the
Company's Board of Directors or the committee thereof that administers the Plan
(the "Committee"), which shall review such dispute at its next regular meeting.
The resolution of such a dispute by the Committee shall be final and binding on
the Company and on Optionee.

         Governing Law; Severability. This Agreement shall be governed by and
construed in accordance with the laws of the State of Delaware excluding that
body of law pertaining to conflicts of law. Should any provision of this
Agreement be determined by a court of law to be illegal or unenforceable, the
other provisions shall nevertheless remain effective and shall remain
enforceable.

         Notices. Any notice required or permitted hereunder shall be given in
writing and shall be deemed effectively given upon personal delivery or upon
deposit in the United States mail by certified mail, with postage and fees
prepaid, addressed to the other party at its address as shown below beneath its
signature, or to such other address as such party may designate in writing from
time to time to the other party.

         Further Instruments. The parties agree to execute such further
instruments and to take such further action as may be reasonably necessary to
carry out the purposes and intent of this Agreement.

         Delivery of Payment. Optionee herewith delivers to the Company the full
Exercise Price for the Shares, as well as any applicable withholding tax.

         Entire Agreement. The Plan and Stock Option Agreement are incorporated
herein by reference. This Exercise Notice, the Plan, the Stock Option Agreement
and the Investment Representation Statement constitute the entire agreement of
the parties and supersede in their entirety all prior undertakings and
agreements of the Company and Optionee with respect to the subject matter
hereof.

Submitted by:                             Accepted by:

OPTIONEE:                                 Voxx Corporation

                                          By:
---------------------------------             ----------------------------------

                                          Its:
                                              ----------------------------------

Address of Optionee:                      Address of Company:
-------------------                       ------------------

---------------------------------             ----------------------------------

---------------------------------             ----------------------------------

---------------------------------             ----------------------------------

                                       4
<PAGE>

                                    EXHIBIT B

                       INVESTMENT REPRESENTATION STATEMENT

OPTIONEE :

COMPANY  :        VOXX CORPORATION

SECURITY :        COMMON STOCK

AMOUNT   :

DATE     :

In connection with the purchase of the above-listed Securities, the undersigned
Optionee represents to the Company the following:

         [Insert the following paragraphs (a) through (d) for exercise of
         options granted in offerings under Rule 701 under the Securities Act]

                  Optionee is aware of the Company's business affairs and
financial condition and has acquired sufficient information about the Company to
reach an informed and knowledgeable decision to acquire the Securities. Optionee
is acquiring these Securities for investment for Optionee's own account only and
not with a view to, or for resale in connection with, any "distribution" thereof
within the meaning of the Securities Act of 1933, as amended (the "Securities
Act").

                  Optionee acknowledges and understands that the Securities
constitute "restricted securities" under the Securities Act and have not been
registered under the Securities Act in reliance upon a specific exemption
therefrom, which exemption depends upon, among other things, the bona fide
nature of Optionee's investment intent as expressed herein. In this connection,
Optionee understands that, in the view of the Securities and Exchange
Commission, the statutory basis for such exemption may be unavailable if
Optionee's representation was predicated solely upon a present intention to hold
these Securities for the minimum capital gains period specified under tax
statutes, for a deferred sale, for or until an increase or decrease in the
market price of the Securities, or for a period of one year or any other fixed
period in the future. Optionee further understands that the Securities must be
held indefinitely unless they are subsequently registered under the Securities
Act or an exemption from such registration is available. Optionee further
acknowledges and understands that the Company is under no obligation to register
the Securities. Optionee understands that the certificate evidencing the
Securities will be imprinted with a legend which prohibits the transfer of the
Securities unless they are registered or such registration is not required in
the opinion of counsel satisfactory to the Company and any other legend required
under applicable state securities laws.

                  Optionee is familiar with the provisions of Rule 701 and Rule
144, each promulgated under the Securities Act, which, in substance, permit
limited public resale of "restricted securities" acquired, directly or
indirectly from the issuer thereof, in a non-public offering subject to the
satisfaction of certain conditions. Rule 701 provides that if the issuer
qualifies under Rule 701 at the time of the grant of the Option to the Optionee
and the Option was granted pursuant thereto, the exercise will be exempt from
registration under the Securities Act. In the event the Company becomes subject
to the reporting requirements of Section 13 or 15(d) of the Securities Exchange
Act of 1934, ninety (90) days thereafter (or such longer period as any market
stand-off agreement may require) the Securities exempt under Rule 701 may be
resold, subject to the satisfaction of certain of the conditions specified by
Rule 144, including: (1) the resale being made through a broker in an
unsolicited "broker's transaction" or in transactions directly with a market
maker (as said term is defined under the Securities Exchange Act of 1934); and,
in the case of an affiliate, (2) the availability of certain public information
about the Company, (3) the amount of Securities being sold during any three (3)
month period not exceeding the limitations specified in Rule 144(e), and (4) the
timely filing of a Form 144, if applicable.

                                       1
<PAGE>

                  In the event that the Company does not qualify under Rule 701
at the time of grant of the Option or the Option was not granted pursuant
thereto, then the Securities may be resold in certain limited circumstances
subject to the provisions of Rule 144, which requires the resale to occur not
less than one year after the later of the date the Securities were sold by the
Company or the date the Securities were sold by an affiliate of the Company,
within the meaning of Rule 144; and, in the case of acquisition of the
Securities by an affiliate, or by a non-affiliate who subsequently holds the
Securities less than two (2) years, the satisfaction of the conditions set forth
in sections (1), (2), (3) and (4) of the paragraph immediately above.

                  Optionee further understands that in the event all of the
applicable requirements of Rule 701 or 144 are not satisfied, registration under
the Securities Act, compliance with Regulation A, or some other registration
exemption will be required; and that, notwithstanding the fact that Rules 144
and 701 are not exclusive, the Staff of the Securities and Exchange Commission
has expressed its opinion that persons proposing to sell private placement
securities other than in a registered offering and otherwise than pursuant to
Rules 144 or 701 will have a substantial burden of proof in establishing that an
exemption from registration is available for such offers or sales, and that such
persons and their respective brokers who participate in such transactions do so
at their own risk. Optionee understands that no assurances can be given that any
such other registration exemption will be available in such event.

         [Insert the following paragraphs (a) through (f) for exercise of
         Options under Regulation D under the Securities Act]

                  Optionee understands that the Securities have not been
registered under the Securities Act of 1933, as amended (the "Securities Act"),
in reliance upon one or more specific exemptions contained in the Securities
Act, which may include reliance on Rule 701 promulgated under the Securities
Act, if available, or which may depend upon (i) Optionee's bona fide investment
intention in acquiring the Securities, (ii) Optionee's intention to hold the
Securities in compliance with federal and state securities laws, (ii) Optionee
having no present intention of selling or transferring any part thereof in
violation of applicable federal and state securities laws, and (iv) there being
certain restrictions on transfer of the Securities.

                  Optionee understands that (i) the Securities, in addition to
other restrictions on transfer, must be held indefinitely unless subsequently
registered under the Securities Act, or unless an exemption from registration is
available, (ii) Rule 144, the usual exemption from registration, is only
available after the satisfaction of certain holding periods and in the presence
of a public market for the Securities, (iii) there is no certainty that a public
market for the Securities will exist, and (iv) it will be necessary that the
Securities be sold pursuant to another exemption from registration which may be
difficult to satisfy.

                  Optionee acknowledges and understands that the Company is
under no obligation to register the Securities. Optionee understands that the
certificate evidencing the Securities will be imprinted with a legend which
prohibits the transfer of the Securities unless they are registered or such
registration is not required in the opinion of counsel satisfactory to the
Company and any other legend required under applicable state securities laws.

                  Optionee represents that Optionee has sufficient knowledge and
experience in financial and business matters to enable Optionee to evaluate the
risks and merits of acquiring the Securities pursuant to this Agreement.
Optionee is able to bear the economic risk of Optionee's investment in the
Securities. Optionee acknowledges that, because the Securities have not been
registered under the 1933 Act or any state securities law, nor has the sale or
transfer thereof, (i) no sale, pledge, hypothecation, assignment, transfer or
other disposition shall be permitted except in compliance with such laws or in
compliance with an exemption from such laws, and (ii) the investment in the
Securities is not a liquid investment;

                  Optionee is an "accredited investor" within the meaning of
Regulation D under the 1933 Act;

                                       2
<PAGE>

                  Optionee acknowledges that Optionee has conducted his or her
own investigation as to the operations, financial condition, financial
statements, business, affairs, prospects or management of the Company and that
Optionee, in exercising this Option and effecting the transactions contemplated
hereby, has not relied upon any representation or warranty with respect to the
Company or the foregoing matters, express or implied. Optionee has been afforded
such access to the Company, its officers, directors and management, and its
properties and records as Optionee has requested and has had the opportunity to
make such inquiry of the officers, directors and management of the Company and
other persons associated therewith as Optionee has requested;

                                            Signature of Optionee:

                                            ____________________________________

Date: _______________________, 20__

                                       3

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00085-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00085-of-00352.parquet"}]]