<SEC-DOCUMENT>0001213900-25-067861.txt : 20250728
<SEC-HEADER>0001213900-25-067861.hdr.sgml : 20250728
<ACCEPTANCE-DATETIME>20250728062018
ACCESSION NUMBER:		0001213900-25-067861
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20250728
FILED AS OF DATE:		20250728
DATE AS OF CHANGE:		20250728

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Rich Sparkle Holdings Ltd
		CENTRAL INDEX KEY:			0002031688
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISCELLANEOUS BUSINESS SERVICES [7380]
		ORGANIZATION NAME:           	07 Trade & Services
		EIN:				000000000

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-42724
		FILM NUMBER:		251152869

	BUSINESS ADDRESS:	
		STREET 1:		PORTION 2, 12TH FLOOR, THE CENTER
		STREET 2:		99 QUEEN'S ROAD CENTRAL
		CITY:			HONG KONG
		STATE:			K3
		ZIP:			999077
		BUSINESS PHONE:		(852) 6604 0990

	MAIL ADDRESS:	
		STREET 1:		PORTION 2, 12TH FLOOR, THE CENTER
		STREET 2:		99 QUEEN'S ROAD CENTRAL
		CITY:			HONG KONG
		STATE:			K3
		ZIP:			999077
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>ea0250250-6k_rich.htm
<DESCRIPTION>REPORT OF FOREIGN PRIVATE ISSUER
<TEXT>
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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>UNITED
STATES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>SECURITIES
AND EXCHANGE COMMISSION</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Washington,
D.C. 20549</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>FORM
6-K</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>REPORT
OF FOREIGN PRIVATE ISSUER</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>PURSUANT
TO RULE 13a-16 OR 15d-16</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>UNDER
THE SECURITIES EXCHANGE ACT OF 1934</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>For
the month of July 2025</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Commission
File Number: 001-42724</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Rich
Sparkle Holdings Limited</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>(Registrant&rsquo;s
Name)</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Portion
2, 12th Floor, The Center,</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>99
Queen&rsquo;s Road Central,</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Hong
Kong</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>(Address
of Principal Executive Offices)</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">Indicate by check
mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt">Form
20-F&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Form 40-F&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Rich
Sparkle Holdings Limited 2025 Equity Incentive Plan </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-size: 10pt">On
July 25, 2025, the Board of Directors of Rich Sparkle Holdings Limited approved and adopted the Rich Sparkle Holdings Limited 2025 Equity
Incentive Plan (the &ldquo;2025 Equity Incentive Plan&rdquo;), which became effective on the same date. Attached as Exhibit 99.1 to this
Form 6-K is the 2025 Equity Incentive Plan.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Exhibits.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;</FONT></P>

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    <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom; width: 9%; font-size: 12pt"><FONT STYLE="font-size: 10pt"><B>Exhibit
    No.</B></FONT></TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom; width: 90%; font-size: 12pt"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: bottom; font-size: 12pt"><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 12pt"><FONT STYLE="font-size: 10pt"><A HREF="ea025025001ex99-1_rich.htm">Rich Sparkle
    Holdings Limited 2025 Equity Incentive Plan</A></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>SIGNATURES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-size: 10pt">Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

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  <TR>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; font-size: 12pt"><FONT STYLE="font-size: 10pt"><B>Rich Sparkle Holdings Limited</B></FONT></TD></TR>
  <TR>
    <TD STYLE="width: 60%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 5%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 35%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR>
    <TD STYLE="font-size: 12pt"><FONT STYLE="font-size: 10pt">Date: July 28, 2025</FONT></TD>
    <TD STYLE="vertical-align: top; font-size: 12pt"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: top; font-size: 12pt"><FONT STYLE="font-size: 10pt"><I>/s/ Tsz Keung,
    CHAN</I></FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; font-size: 12pt"><FONT STYLE="font-size: 10pt">Name:&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; font-size: 12pt"><FONT STYLE="font-size: 10pt">Tsz Keung, CHAN</FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; font-size: 12pt"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="vertical-align: top; font-size: 12pt"><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>ea025025001ex99-1_rich.htm
<DESCRIPTION>RICH SPARKLE HOLDINGS LIMITED 2025 EQUITY INCENTIVE PLAN
<TEXT>
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<P STYLE="text-align: right; margin-top: 0; margin-bottom: 0"><B>Exhibit 99.1</B></P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>RICH SPARKLE HOLDINGS LIMITED</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>2025 EQUITY INCENTIVE PLAN</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">Article
I</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PURPOSE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">The purpose of this Rich Sparkle Holdings
Limited 2025 Equity Incentive Plan (the &ldquo;<U>Plan</U>&rdquo;) is to benefit Rich Sparkle Holdings Limited, a British Virgin Islands
business company (the &ldquo;<U>Company</U>&rdquo;) and its shareholders, by assisting the Company and its subsidiaries to attract, retain
and provide incentives to key management employees, directors, and consultants of the Company and its Affiliates, and to align the interests
of such service providers with those of the Company&rsquo;s shareholders. Accordingly, the Plan provides for the granting of Non-qualified
Stock Options, Incentive Stock Options, Restricted Stock Awards, Restricted Stock Unit Awards, Stock Appreciation Rights, Performance
Stock Awards, Performance Unit Awards, Unrestricted Stock Awards, Distribution Equivalent Rights or any combination of the foregoing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">Article
II</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>DEFINITIONS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">The following definitions shall be
applicable throughout the Plan unless the context otherwise requires:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.1 &ldquo;<U>Affiliate</U>&rdquo;
shall mean (i) any person or entity that directly or indirectly controls, is controlled by or is under common control with the Company
and/or (ii) to the extent provided by the Committee, any person or entity in which the Company has a significant interest. The term &ldquo;control&rdquo;
(including, with correlative meaning, the terms &ldquo;controlled by&rdquo; and &ldquo;under common control with&rdquo;), as applied to
any person or entity, means the possession, directly or indirectly, of the power to direct or cause the direction of the management and
policies of such person or entity, whether through the ownership of voting or other securities, by contract or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.2 &ldquo;<U>Award</U>&rdquo; shall
mean, individually or collectively, any Option, Restricted Stock Award, Restricted Stock Unit Award, Performance Stock Award, Performance
Unit Award, Stock Appreciation Right, Distribution Equivalent Right or Unrestricted Stock Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.3 &ldquo;<U>Award Agreement</U>&rdquo;
shall mean a written agreement between the Company and the Holder with respect to an Award, setting forth the terms and conditions of
the Award, as amended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.4 &ldquo;<U>Board</U>&rdquo; shall
mean the Board of Directors of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.5 &ldquo;<U>Base Value</U>&rdquo;
shall have the meaning given to such term in Section 14.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.6 &ldquo;<U>BVI Statute</U>&rdquo;
means the BVI Business Companies Act (As Revised) of the British Virgin Islands.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.7 &ldquo;<U>Cause</U>&rdquo; shall
mean (i) if the Holder is a party to an employment or service agreement with the Company or an Affiliate which agreement defines &ldquo;Cause&rdquo;
(or a similar term), &ldquo;<U>Cause</U>&rdquo; shall have the same meaning as provided for in such agreement, or (ii) for a Holder who
is not a party to such an agreement, &ldquo;<U>Cause</U>&rdquo; shall mean termination by the Company or an Affiliate of the employment
(or other service relationship) of the Holder by reason of the Holder&rsquo;s (A) intentional failure to perform reasonably assigned duties,
(B) dishonesty or willful misconduct in the performance of the Holder&rsquo;s duties, (C) involvement in a transaction which is materially
adverse to the Company or an Affiliate, (D) breach of fiduciary duty involving personal profit, (E) willful violation of any law, rule,
regulation or court order (other than misdemeanor traffic violations and misdemeanors not involving misuse or misappropriation of money
or property), (F) commission of an act of fraud or intentional misappropriation or conversion of any asset or opportunity of the Company
or an Affiliate, or (G) material breach of any provision of the Plan or the Holder&rsquo;s Award Agreement or any other written agreement
between the Holder and the Company or an Affiliate, in each case as determined in good faith by the Board, the determination of which
shall be final, conclusive and binding on all parties.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.8 &ldquo;<U>Change of Control</U>&rdquo;
shall mean,&nbsp;except as otherwise provided in an Award Agreement,&nbsp;(i) for a Holder who is a party to an employment or consulting
agreement with the Company or an Affiliate which agreement defines &ldquo;Change of Control&rdquo; (or a similar term), &ldquo;<U>Change
of Control</U>&rdquo; shall have the same meaning as provided for in such agreement, or (ii) for a Holder who is not a party to such an
agreement, &ldquo;<U>Change of Control</U>&rdquo; shall mean the satisfaction of any one or more of the following conditions (and the
&ldquo;Change of Control&rdquo; shall be deemed to have occurred as of the first day that any one or more of the following conditions
shall have been satisfied):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(a) Any person (as such term is used
in paragraphs 13(d) and 14(d)(2) of the Exchange Act, hereinafter in this definition, &ldquo;<U>Person</U>&rdquo;), other than the Company
or an Affiliate or an employee benefit plan of the Company or an Affiliate, becomes the beneficial owner (as defined in Rule 13d-3 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&rsquo;s then outstanding securities;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(b) The closing of a merger, consolidation
or other business combination (a &ldquo;<U>Business Combination</U>&rdquo;) other than a Business Combination in which holders of the
Shares immediately prior to the Business Combination have substantially the same proportionate ownership of the common stock or ordinary
shares, as applicable, of the surviving corporation immediately after the Business Combination as immediately before;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(c) The closing of an agreement for
the sale or disposition of all or substantially all of the Company&rsquo;s assets to any entity that is not an Affiliate;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(d) The approval by the holders of
Shares of a plan of complete liquidation of the Company, other than a merger of the Company into any subsidiary or a liquidation as a
result of which persons who were shareholders of the Company immediately prior to such liquidation have substantially the same proportionate
ownership of shares of common stock or ordinary shares, as applicable, of the surviving corporation immediately after such liquidation
as immediately before;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(e) Within any twenty-four (24) month
period, the Incumbent Directors shall cease to constitute at least a majority of the Board or the board of directors of any successor
to the Company;&nbsp;<U>provided</U>,&nbsp;<U>however</U>, that any director elected to the Board, or nominated for election, by a majority
of the Incumbent Directors then still in office, shall be deemed to be an Incumbent Director for purposes of this paragraph (e), but excluding,
for this purpose, any such individual whose initial assumption of office occurs as a result of either an actual or threatened election
contest with respect to the election or removal of directors or other actual or threatened solicitation of proxies or consents by or on
behalf of an individual, entity or &ldquo;group&rdquo; other than the Board (including, but not limited to, any such assumption that results
from paragraphs (a), (b), (c), or (d) of this definition).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">Notwithstanding the foregoing, solely
for the purpose of determining the timing of any payments pursuant to any Award constituting a &ldquo;deferral of compensation&rdquo;
subject to Code Section 409A, a Change of Control shall be limited to a &ldquo;change in the ownership of the Company,&rdquo; a &ldquo;change
in the effective control of the Company,&rdquo; or a &ldquo;change in the ownership of a substantial portion of the assets of the Company&rdquo;
as such terms are defined in Section 1.409A-3(i)(5) of the U.S. Treasury Regulations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.9 &ldquo;<U>Code</U>&rdquo; shall
mean the Internal Revenue Code of 1986, as amended, and any successor thereto. Reference in the Plan to any section of the Code shall
be deemed to include any regulations or other interpretative guidance under such section, and any amendments or successor provisions to
such section, regulations or guidance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.10 &ldquo;<U>Committee</U>&rdquo;
shall mean a committee comprised of two (2) or more members of the Board who are selected by the Board as provided in Section 4.1.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.11 &ldquo;<U>Company</U>&rdquo; shall
have the meaning given to such term in the introductory paragraph, including any successor thereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.12 &ldquo;<U>Consultant</U>&rdquo;
shall mean any person, including an advisor, who is (i) engaged by the Company or an Affiliate to render consulting or advisory services
and is compensated for such services, or (ii) serving as a member of the board of directors of an Affiliate and is compensated for such
services. However, service solely as a Director, or payment of a fee for such service, will not cause a Director to be considered a &ldquo;Consultant&rdquo;
for purposes of the Plan. Notwithstanding the foregoing, a person is treated as a Consultant under this Plan only if a Form S-8 Registration
Statement under the Securities Act is available to register either the offer or the sale of the Company&rsquo;s securities to such person.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.13 &ldquo;<U>Director</U>&rdquo;
shall mean a member of the Board or a member of the board of directors of an Affiliate, in either case, who is not an Employee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.14 &ldquo;<U>Distribution Equivalent
Right</U>&rdquo; shall mean an Award granted under Article XIII of the Plan which entitles the Holder to receive bookkeeping credits,
cash payments and/or Share distributions equal in amount to the distributions that would have been made to the Holder had the Holder held
a specified number of Shares during the period the Holder held the Distribution Equivalent Right.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.15 &ldquo;<U>Distribution Equivalent
Right Award Agreement</U>&rdquo; shall mean a written agreement between the Company and a Holder with respect to a Distribution Equivalent
Right Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.16 &ldquo;<U>Effective Date</U>&rdquo;
shall mean July 25, 2025.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.17 &ldquo;<U>Employee</U>&rdquo;
shall mean any employee, including any officer, of the Company or an Affiliate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.18 &ldquo;<U>Exchange Act</U>&rdquo;
shall mean the United States of America Securities Exchange Act of 1934, as amended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.19 &ldquo;<U>Fair Market Value</U>&rdquo;
shall mean, as of any date, the value of a Share determined as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(a) If the Shares are listed on any
established stock exchange or a national market system, the per share closing sales price for Shares (or the closing bid, if no sales
were reported) as quoted on such exchange or system on the day of determination, as reported in&nbsp;<I>The Wall Street Journal&nbsp;</I>or
such other source as the Committee deems reliable&#894;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(b) If the Shares are regularly quoted
by a recognized securities dealer but selling prices are not reported, the Fair Market Value of a Share will be the mean between the high
bid and low asked per share prices for the Shares on the day of determination, as reported in&nbsp;<I>The Wall Street Journal&nbsp;</I>or
such other source as the Committee deems reliable&#894; or</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(c) In the absence of an established
market for the Shares, the Fair Market Value will be determined in good faith by the Committee (acting on the advice of an Independent
Third Party, should the Committee elect in its sole discretion to utilize an Independent Third Party for this purpose).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(d) Notwithstanding the foregoing,
the determination of Fair Market Value in all cases shall be in accordance with the requirements set forth under Section 409A of the Code
to the extent necessary for an Award to comply with, or be exempt from, Section 409A of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.20 &ldquo;<U>Family Member</U>&rdquo;
of an individual shall mean any child, stepchild, grandchild, parent, stepparent, spouse, former spouse, sibling, niece, nephew, mother-in-law,
father-in-law, son-in-law, daughter-in-law, brother-in-law or sister-in-law, including adoptive relationships, any person sharing the
Holder&rsquo;s household (other than a tenant or employee of the Holder), a trust in which such persons have more than fifty percent (50%)
of the beneficial interest, a foundation in which such persons (or the Holder) control the management of assets, and any other entity
in which such persons (or the Holder) own more than fifty percent (50%) of the voting interests.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.21 &ldquo;<U>Forfeiture</U>&rdquo;
or the term &ldquo;<U>Forfeit</U>&rdquo; and any derivations of the same, when used in this Plan in connection with Shares that have been
issued to a Holder, shall include, without limitation, the plain English meaning of such term in a commercial context, the meaning given
to the term forfeiture under the BVI Statute, the surrender of such Shares by the Holder for no consideration and the redemption, purchase
or other acquisition (howsoever described) of such Shares by the Company for a consideration to be determined by the Company at its sole
discretion (which, for the avoidance of doubt, can be no consideration), in each case, in accordance with the terms of the BVI Statute
and as the context requires. For the avoidance of doubt, any Holder that enters into an Award Agreement with the Company is deemed to
provide its consent to the redemption of any such Shares by the Company in accordance with the Award Agreement and/or this Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.22 &ldquo;<U>Holder</U>&rdquo; shall
mean an Employee, Director or Consultant who has been granted an Award or any such individual&rsquo;s beneficiary, estate or representative,
who has acquired such Award in accordance with the terms of the Plan, as applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.23 &ldquo;<U>Incentive Stock Option</U>&rdquo;
shall mean an Option which is designated by the Committee as an &ldquo;incentive stock option&rdquo; and conforms to the applicable provisions
of Section 422 of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.24 &ldquo;<U>Incumbent Director</U>&rdquo;
shall mean, with respect to any period of time specified under the Plan for purposes of determining whether or not a Change of Control
has occurred, the individuals who were members of the Board at the beginning of such period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.25 &ldquo;<U>Independent Third Party</U>&rdquo;
means an individual or entity independent of the Company having experience in providing investment banking or similar appraisal or valuation
services and with expertise generally in the valuation of securities or other property for purposes of this Plan. The Committee may utilize
one or more Independent Third Parties.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.26 &ldquo;<U>Non-qualified Stock
Option</U>&rdquo; shall mean an Option which is not designated by the Committee as an Incentive Stock Option.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.27 &ldquo;<U>Option</U>&rdquo; shall
mean an Award granted under Article VII of the Plan of an option to purchase Shares and shall include both Incentive Stock Options and
Non-qualified Stock Options.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.28 &ldquo;<U>Option Agreement</U>&rdquo;
shall mean a written agreement between the Company and a Holder with respect to an Option.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.29 &ldquo;<U>Performance Criteria</U>&rdquo;
shall mean the criteria selected by the Committee for purposes of establishing the Performance Goal(s) for a Holder for a Performance
Period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.30 &ldquo;<U>Performance Goals</U>&rdquo;
shall mean, for a Performance Period, the written goal or goals established by the Committee for the Performance Period based upon the
Performance Criteria, which may be related to the performance of the Holder, the Company or an Affiliate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.31 &ldquo;<U>Performance Period</U>&rdquo;
shall mean one or more periods of time, which may be of varying and overlapping durations, selected by the Committee, over which the attainment
of the Performance Goals shall be measured for purposes of determining a Holder&rsquo;s right to, and the payment of, a Performance Stock
Award or a Performance Unit Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.32 &ldquo;<U>Performance Stock Award</U>&rdquo;
or &ldquo;<U>Performance Stock</U>&rdquo; shall mean an Award granted under Article XII of the Plan under which, upon the satisfaction
of predetermined Performance Goals, Shares are paid to the Holder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.33 &ldquo;<U>Performance Stock Agreement</U>&rdquo;
shall mean a written agreement between the Company and a Holder with respect to a Performance Stock Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.34 &ldquo;<U>Performance Unit Award</U>&rdquo;
or &ldquo;<U>Performance Unit</U>&rdquo; shall mean an Award granted under Article XI of the Plan under which, upon the satisfaction of
predetermined Performance Goals, a cash payment shall be made to the Holder, based on the number of Units awarded to the Holder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.35 &ldquo;<U>Performance Unit Agreement</U>&rdquo;
shall mean a written agreement between the Company and a Holder with respect to a Performance Unit Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.36 &ldquo;<U>Plan</U>&rdquo; shall
mean this Rich Sparkle Holdings Limited 2025 Equity Incentive Plan, as amended from time to time, together with each of the Award Agreements
utilized hereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.37 &ldquo;<U>Restricted Stock Award</U>&rdquo;
and &ldquo;<U>Restricted Stock</U>&rdquo; shall mean an Award granted under Article VIII of the Plan of Shares, the transferability of
which by the Holder is subject to Restrictions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.38 &ldquo;<U>Restricted Stock Agreement</U>&rdquo;
shall mean a written agreement between the Company and a Holder with respect to a Restricted Stock Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.39 &ldquo;<U>Restricted Stock Unit
Award</U>&rdquo; and &ldquo;<U>RSUs</U>&rdquo; shall refer to an Award granted under Article X of the Plan under which, upon the satisfaction
of predetermined individual service-related vesting requirements, a payment in cash or Shares shall be made to the Holder, based on the
number of Units awarded to the Holder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.40 &ldquo;<U>Restricted Stock Unit
Agreement</U>&rdquo; shall mean a written agreement between the Company and a Holder with respect to a Restricted Stock Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.41 &ldquo;<U>Restriction Period</U>&rdquo;
shall mean the period of time for which Shares subject to a Restricted Stock Award shall be subject to Restrictions, as set forth in the
applicable Restricted Stock Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.42 &ldquo;<U>Restrictions</U>&rdquo;
shall mean the forfeiture, transfer and/or other restrictions applicable to Shares awarded to an Employee, Director or Consultant under
the Plan pursuant to a Restricted Stock Award and set forth in a Restricted Stock Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.43 &ldquo;<U>Rule 16b-3</U>&rdquo;
shall mean Rule 16b-3 promulgated by the Securities and Exchange Commission under the Exchange Act, as such may be amended from time to
time, and any successor rule, regulation or statute fulfilling the same or a substantially similar function.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">2.44 &ldquo;<U>Shares</U>&rdquo; shall mean the Ordinary
Shares of the Company with no par value.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.45 &ldquo;<U>Stock Appreciation Right</U>&rdquo;
or &ldquo;<U>SAR</U>&rdquo; shall mean an Award granted under Article XIV of the Plan of a right, granted alone or in connection with
a related Option, to receive a payment equal to the increase in value of a specified number of Shares between the date of Award and the
date of exercise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.46 &ldquo;<U>Stock Appreciation Right
Agreement</U>&rdquo; shall mean a written agreement between the Company and a Holder with respect to a Stock Appreciation Right.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.47 &ldquo;<U>Tandem Stock Appreciation
Right</U>&rdquo; shall mean a Stock Appreciation Right granted in connection with a related Option, the exercise of some or all of which
results in termination of the entitlement to purchase some or all of the Shares under the related Option, all as set forth in Article
XIV.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.48 &ldquo;<U>Ten Percent Shareholder</U>&rdquo;
shall mean an Employee who, at the time an Option is granted to him or her, owns shares possessing more than ten percent (10%) of the
total combined voting power of all classes of shares of the Company or of any parent corporation or subsidiary corporation thereof (both
as defined in Section 424 of the Code), within the meaning of Section 422(b)(6) of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.49 &ldquo;<U>Termination of Service</U>&rdquo;
shall mean a termination of a Holder&rsquo;s employment with, or status as a Director or Consultant of, the Company or an Affiliate, as
applicable, for any reason, including, without limitation, Total and Permanent Disability or death, except as provided in Section 6.4.
In the event Termination of Service shall constitute a payment event with respect to any Award subject to Code Section 409A, Termination
of Service shall only be deemed to occur upon a &ldquo;separation from service&rdquo; as such term is defined under Code Section 409A
and applicable authorities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.50 &ldquo;<U>Total and Permanent
Disability</U>&rdquo; of an individual shall mean the inability of such individual 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 which has lasted or can be expected
to last for a continuous period of not less than twelve (12) months, within the meaning of Section 22(e)(3) of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.51 &ldquo;<U>Unit</U>&rdquo; shall
mean a bookkeeping unit, which represents such monetary amount as shall be designated by the Committee in each Performance Unit Agreement,
or represents one Share for purposes of each Restricted Stock Unit Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.52 &ldquo;<U>Unrestricted Stock Award</U>&rdquo;
shall mean an Award granted under Article IX of the Plan of Shares which are not subject to Restrictions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.53 &ldquo;<U>Unrestricted Stock Agreement</U>&rdquo;
shall mean a written agreement between the Company and a Holder with respect to an Unrestricted Stock Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">Article
III</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>EFFECTIVE DATE OF PLAN</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">3.1&nbsp;<U>Effective Date</U>. The
Plan shall be effective as of the Effective Date, provided that the Plan is approved by the shareholders of the Company within twelve
(12) months of such date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">Article
IV</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>ADMINISTRATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">4.1&nbsp;<U>Composition of Committee</U>.
The Plan shall be administered by the Committee, which shall be appointed by the Board. If necessary, in the Board&rsquo;s discretion,
to comply with Rule 16b-3 under the Exchange Act or relevant securities exchange or inter-dealer quotation service, the Committee shall
consist solely of two (2) or more Directors who are each (i) &ldquo;non-employee directors&rdquo; within the meaning of Rule 16b-3 and
(ii) &ldquo;independent&rdquo; for purposes of any applicable listing requirements; If a member of the Committee shall be eligible to
receive an Award under the Plan, such Committee member shall have no authority hereunder with respect to his or her own Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">4.2&nbsp;<U>Powers</U>. Subject to
the other provisions of the Plan, the Committee shall have the sole authority, in its discretion, to make all determinations under the
Plan, including but not limited to (i) determining which Employees, Directors or Consultants shall receive an Award, (ii) the time or
times when an Award shall be made (the date of grant of an Award shall be the date on which the Award is awarded by the Committee), (iii)
what type of Award shall be granted, (iv) the term of an Award, (v) the date or dates on which an Award vests, (vi) the form of any payment
to be made pursuant to an Award, (vii) the terms and conditions of an Award (including the forfeiture of the Award, and/or any financial
gain, if the Holder of the Award violates any applicable restrictive covenant thereof), (viii) the Restrictions under a Restricted Stock
Award, (ix) the number of Shares which may be issued under an Award, (x) Performance Goals applicable to any Award and certification of
the achievement of such goals, and (xi) the waiver of any Restrictions or Performance Goals, subject in all cases to compliance with applicable
laws. In making such determinations the Committee may take into account the nature of the services rendered by the respective Employees,
Directors and Consultants, their present and potential contribution to the Company&rsquo;s (or the Affiliate&rsquo;s) success and such
other factors as the Committee in its discretion may deem relevant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">4.3&nbsp;<U>Additional Powers</U>.
The Committee shall have such additional powers as are delegated to it under the other provisions of the Plan. Subject to the express
provisions of the Plan, the Committee is authorized to construe the Plan and the respective Award Agreements executed hereunder, to prescribe
such rules and regulations relating to the Plan as it may deem advisable to carry out the intent of the Plan, to determine the terms,
restrictions and provisions of each Award and to make all other determinations necessary or advisable for administering the Plan. The
Committee may correct any defect or supply any omission or reconcile any inconsistency in any Award Agreement in the manner and to the
extent the Committee shall deem necessary, appropriate or expedient to carry it into effect. The determinations of the Committee on the
matters referred to in this Article IV shall be conclusive and binding on the Company and all Holders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">4.4&nbsp;<U>Committee Action</U>. Subject
to compliance with all applicable laws, action by the Committee shall require the consent of a majority of the members of the Committee,
expressed either orally at a meeting of the Committee or in writing in the absence of a meeting. No member of the Committee shall have
any liability for any good faith action, inaction or determination in connection with the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">Article
V</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SHARES SUBJECT TO PLAN AND LIMITATIONS
THEREON</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">5.1&nbsp;<U>Authorized Shares</U>. The Committee may from time to time
grant Awards to one or more Employees, Directors and/or Consultants determined by it to be eligible for participation in the Plan in accordance
with the provisions of Article VI. Subject to any adjustments as necessary pursuant to Article XV, the aggregate number of Shares reserved
and available for grant and issuance under the Plan is the lesser of: (i) 2,500,000 Shares or (ii) twenty percent (20%) of the number
of fully-diluted Shares outstanding as of September 30<SUP>th</SUP> of the preceding calendar year, as the case may be (the &ldquo;Initial
Share Reserve&rdquo;), provided that after issuance of any and all such Initial Share Reserve, the then total number of issued Shares
will not exceed the maximum number of authorized Shares in the authorized share capital of the Company at relevant time. In the event
that (i) any Option or other Award granted hereunder is exercised through the tendering of Shares (either actually or by attestation)
or by the withholding of Shares by the Company, or (ii) tax or deduction liabilities arising from such Option or other Award are satisfied
by the tendering of Shares (either actually or by attestation) or by the withholding of Shares by the Company, then in each such case
the Shares so tendered or withheld shall be added to the Shares available for grant under the Plan on a one-for-one basis. Shares underlying
Awards under this Plan that are forfeited, canceled, expire unexercised, or are settled in cash shall also be available again for issuance
as Awards under the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">5.2&nbsp;<U>Types of Shares</U>. The
Shares to be issued pursuant to the grant or exercise of an Award may consist of authorized but unissued Shares, Shares purchased on the
open market or Shares previously issued and outstanding and reacquired by the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">5.3&nbsp;<U>Aggregate Incentive Stock
Option Limit.</U>&nbsp;Notwithstanding anything to the contrary in Section 5.1, and subject to Article XV, the aggregate maximum number
of Shares that may be issued pursuant to the exercise of Incentive Stock Options shall not exceed the Initial Share Reserve.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">Article
VI</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>ELIGIBILITY AND TERMINATION OF SERVICE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">6.1&nbsp;<U>Eligibility</U>. Awards
made under the Plan may be granted solely to individuals who, at the time of grant, are Employees, Directors or Consultants. An Award
may be granted on more than one occasion to the same Employee, Director or Consultant, and, subject to the limitations set forth in the
Plan, such Award may include, a Non-qualified Stock Option, a Restricted Stock Award, a Restricted Stock Unit Award, an Unrestricted Stock
Award, a Distribution Equivalent Right Award, a Performance Stock Award, a Performance Unit Award, a Stock Appreciation Right, a Tandem
Stock Appreciation Right, or any combination thereof, and solely for Employees, an Incentive Stock Option.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">6.2&nbsp;<U>Termination of Service</U>.
Except to the extent inconsistent with the terms of the applicable Award Agreement and/or the provisions of Section 6.3 or 6.4, the following
terms and conditions shall apply with respect to a Holder&rsquo;s Termination of Service with the Company or an Affiliate, as applicable:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(a) The Holder&rsquo;s rights, if any,
to exercise any then exercisable Options and/or Stock Appreciation Rights shall terminate:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(i) If such termination is for a reason
other than the Holder&rsquo;s Total and Permanent Disability or death, ninety (90) days after the date of such Termination of Service;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(ii) If such termination is on account
of the Holder&rsquo;s Total and Permanent Disability, one (1) year after the date of such Termination of Service; or</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(iii) If such termination is on account
of the Holder&rsquo;s death, one (1) year after the date of the Holder&rsquo;s death.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">Upon such applicable date the Holder
(and such Holder&rsquo;s estate, designated beneficiary or other legal representative) shall forfeit any rights or interests in or with
respect to any such Options and Stock Appreciation Rights. Notwithstanding the foregoing, the Committee, in its sole discretion, may provide
for a different time period in the Award Agreement, or may extend the time period, following a Termination of Service, during which the
Holder has the right to exercise any vested Non-qualified Stock Option or Stock Appreciation Right, which time period may not extend beyond
the expiration date of the Award term.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(b) In the event of a Holder&rsquo;s
Termination of Service for any reason prior to the actual or deemed satisfaction and/or lapse of the Restrictions, vesting requirements,
terms and conditions applicable to a Restricted Stock Award and/or Restricted Stock Unit Award, such Restricted Stock and/or RSUs shall
immediately be canceled, and the Holder (and such Holder&rsquo;s estate, designated beneficiary or other legal representative) shall forfeit
any rights or interests in and with respect to any such Restricted Stock and/or RSUs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">6.3&nbsp;<U>Special Termination Rule</U>.
Except to the extent inconsistent with the terms of the applicable Award Agreement, and notwithstanding anything to the contrary contained
in this Article VI, if a Holder&rsquo;s employment with, or status as a Director of, the Company or an Affiliate shall terminate, and
if, within ninety (90) days of such termination, such Holder shall become a Consultant, such Holder&rsquo;s rights with respect to any
Award or portion thereof granted thereto prior to the date of such termination may be preserved, if and to the extent determined by the
Committee in its sole discretion, as if such Holder had been a Consultant for the entire period during which such Award or portion thereof
had been outstanding. Should the Committee effect such determination with respect to such Holder, for all purposes of the Plan, such Holder
shall not be treated as if his or her employment or Director status had terminated until such time as his or her Consultant status shall
terminate, in which case his or her Award, as it may have been reduced in connection with the Holder&rsquo;s becoming a Consultant, shall
be treated pursuant to the provisions of Section 6.2,&nbsp;<U>provided</U>,&nbsp;<U>however</U>, that any such Award which is intended
to be an Incentive Stock Option shall, upon the Holder&rsquo;s no longer being an Employee, automatically convert to a Non-qualified Stock
Option. Should a Holder&rsquo;s status as a Consultant terminate, and if, within ninety (90) days of such termination, such Holder shall
become an Employee or a Director, such Holder&rsquo;s rights with respect to any Award or portion thereof granted thereto prior to the
date of such termination may be preserved, if and to the extent determined by the Committee in its sole discretion, as if such Holder
had been an Employee or a Director, as applicable, for the entire period during which such Award or portion thereof had been outstanding,
and, should the Committee effect such determination with respect to such Holder, for all purposes of the Plan, such Holder shall not be
treated as if his or her Consultant status had terminated until such time as his or her employment with the Company or an Affiliate, or
his or her Director status, as applicable, shall terminate, in which case his or her Award shall be treated pursuant to the provisions
of Section 6.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">6.4&nbsp;<U>Termination of Service
for Cause</U>. Notwithstanding anything in this Article VI or elsewhere in the Plan to the contrary, and unless a Holder&rsquo;s Award
Agreement specifically provides otherwise, in the event of a Holder&rsquo;s Termination of Service for Cause, all of such Holder&rsquo;s
then outstanding Awards shall expire immediately and be forfeited in their entirety upon such Termination of Service.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">Article
VII</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>OPTIONS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">7.1&nbsp;<U>Option Period</U>. The
term of each Option shall be as specified in the Option Agreement;&nbsp;<U>provided</U>,&nbsp;<U>however</U>, that except as set forth
in Section 7.3, no Option shall be exercisable after the expiration of ten (10) years from the date of its grant. If the Option would
expire at a time when the exercise of the Option would violate applicable securities laws, the expiration date applicable to the Option
will be automatically extended to a date that is 30 calendar days following the date such exercise would no longer violate applicable
securities laws (so long as such extension shall not violate Section 409A of the Code)&#894; provided, that in no event shall such expiration
date be extended beyond the expiration of the option period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">7.2&nbsp;<U>Limitations on Exercise
of Option</U>. An Option shall be exercisable in whole or in such installments and at such times as specified in the Option Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">7.3&nbsp;<U>Special Limitations on
Incentive Stock Options</U>. To the extent that the aggregate Fair Market Value (determined at the time the respective Incentive Stock
Option is granted) of Shares with respect to which Incentive Stock Options are exercisable for the first time by an individual during
any calendar year under all plans of the Company and any parent corporation or subsidiary corporation thereof (both as defined in Section
424 of the Code) which provide for the grant of Incentive Stock Options exceeds One Hundred Thousand Dollars ($100,000) (or such other
individual limit as may be in effect under the Code on the date of grant), the portion of such Incentive Stock Options that exceeds such
threshold shall be treated as Non-qualified Stock Options. The Committee shall determine, in accordance with applicable provisions of
the Code, Treasury Regulations and other administrative pronouncements, which of a Holder&rsquo;s Options, which were intended by the
Committee to be Incentive Stock Options when granted to the Holder, will not constitute Incentive Stock Options because of such limitation,
and shall notify the Holder of such determination as soon as practicable after such determination. No Incentive Stock Option shall be
granted to an Employee if, at the time the Incentive Stock Option is granted, such Employee is a Ten Percent Shareholder, unless (i) at
the time such Incentive Stock Option is granted the Option price is at least one hundred ten percent (110%) of the Fair Market Value of
the Shares subject to the Incentive Stock Option, and (ii) such Incentive Stock Option by its terms is not exercisable after the expiration
of five (5) years from the date of grant. No Incentive Stock Option shall be granted more than ten (10) years from the earlier of the
Effective Date or date on which the Plan is approved by the Company&rsquo;s shareholders. The designation by the Committee of an Option
as an Incentive Stock Option shall not guarantee the Holder that the Option will satisfy the applicable requirements for &ldquo;incentive
stock option&rdquo; status under Section 422 of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">7.4&nbsp;<U>Option Agreement</U>. Each
Option shall be evidenced by an Option Agreement in such form and containing such provisions not inconsistent with the other provisions
of the Plan as the Committee from time to time shall approve, including, but not limited to, provisions intended to qualify an Option
as an Incentive Stock Option. An Option Agreement may provide for the payment of the Option price, in whole or in part, by the delivery
of a number of Shares (plus cash if necessary) that have been owned by the Holder for at least six (6) months and having a Fair Market
Value equal to such Option price, or such other forms or methods as the Committee may determine from time to time, in each case, subject
to such rules and regulations as may be adopted by the Committee. Each Option Agreement shall, solely to the extent inconsistent with
the provisions of Sections 6.2, 6.3, and 6.4, as applicable, specify the effect of Termination of Service on the exercisability of the
Option. Moreover, without limiting the generality of the foregoing, a Non-qualified Stock Option Agreement may provide for a &ldquo;cashless
exercise&rdquo; of the Option, in whole or in part, by (a) establishing procedures whereby the Holder, by a properly-executed written
notice, directs (i) an immediate market sale or margin loan as to all or a part of Shares to which he is entitled to receive upon exercise
of the Option, pursuant to an extension of credit by the Company to the Holder of the Option price, (ii) the delivery of the Shares from
the Company directly to a brokerage firm and (iii) the delivery of the Option price from sale or margin loan proceeds from the brokerage
firm directly to the Company, or (b) reducing the number of Shares to be issued upon exercise of the Option by the number of such Shares
having an aggregate Fair Market Value equal to the Option price (or portion thereof to be so paid) as of the date of the Option&rsquo;s
exercise. An Option Agreement may also include provisions relating to: (i) subject to the provisions hereof, accelerated vesting of Options,
including but not limited to, upon the occurrence of a Change of Control, (ii) tax matters (including provisions covering any applicable
Employee wage withholding requirements) and (iii) any other matters not inconsistent with the terms and provisions of the Plan that the
Committee shall in its sole discretion determine. The terms and conditions of the respective Option Agreements need not be identical.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">7.5&nbsp;<U>Option Price and Payment</U>.
The price at which a Share may be purchased upon exercise of an Option shall be determined by the Committee;&nbsp;<U>provided</U>,&nbsp;<U>however</U>,
that such Option price (i) shall not be less than the Fair Market Value of a Share on the date such Option is granted (or 110% of Fair
Market Value for an Incentive Stock Option held by Ten Percent Shareholder, as provided in Section 7.3), and (ii) shall be subject to
adjustment as provided in Article XV. The Option or portion thereof may be exercised by delivery of an irrevocable notice of exercise
to the Company. The Option price for the Option or portion thereof shall be paid in full in the manner prescribed by the Committee as
set forth in the Plan and the applicable Option Agreement, which manner, with the consent of the Committee, may include the withholding
of Shares otherwise issuable in connection with the exercise of the Option. Separate share certificates shall be issued by the Company
for those Shares acquired pursuant to the exercise of an Incentive Stock Option and for those Shares acquired pursuant to the exercise
of a Non-qualified Stock Option.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">7.6&nbsp;<U>Shareholder Rights and
Privileges</U>. The Holder of an Option shall be entitled to all the privileges and rights of a shareholder of the Company solely with
respect to such Shares as have been purchased under the Option and which are registered in the name of the Holder in the register of members
of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">7.7&nbsp;<U>Options and Rights in Substitution
for Shares or Options Granted by Other Corporations</U>. Options may be granted under the Plan from time to time in substitution for stock
options held by individuals employed by entities who become Employees, Directors or Consultants as a result of a merger or consolidation
of the employing entity with the Company or any Affiliate, or the acquisition by the Company or an Affiliate of the assets of the employing
entity, or the acquisition by the Company or an Affiliate of stock or shares of the employing entity with the result that such employing
entity becomes an Affiliate. Any substitute Awards granted under this Plan shall not reduce the number of Shares authorized for grant
under the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">7.8&nbsp;<U>Prohibition Against Repricing</U>.
Except to the extent (i) approved in advance by holders of a majority of the shares of the Company entitled to vote generally in the election
of directors, or (ii) as a result of any Change of Control or any adjustment as provided in Article XV, the Committee shall not have the
power or authority to reduce, whether through amendment or otherwise, the exercise price under any outstanding Option or Stock Appreciation
Right, or to grant any new Award or make any payment of cash in substitution for or upon the cancellation of Options and/or Stock Appreciation
Rights previously granted.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">Article
VIII</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>RESTRICTED STOCK AWARDS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">8.1&nbsp;<U>Award</U>. A Restricted
Stock Award shall constitute an Award of Shares to the Holder as of the date of the Award which are subject to a &ldquo;substantial risk
of forfeiture&rdquo; as defined under Section 83 of the Code during the specified Restriction Period. At the time a Restricted Stock Award
is made, the Committee shall establish the Restriction Period applicable to such Award. Each Restricted Stock Award may have a different
Restriction Period, in the discretion of the Committee. The Restriction Period applicable to a particular Restricted Stock Award shall
not be changed except as permitted by Section 8.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">8.2&nbsp;<U>Terms and Conditions</U>.
At the time any Award is made under this Article VIII, the Company and the Holder shall enter into a Restricted Stock Agreement setting
forth each of the matters contemplated thereby and such other matters as the Committee may determine to be appropriate. The Company shall
cause the Shares to be issued in the name of Holder, by entry on the register of members of the Company, which Shares shall be held by
the Company or the stock transfer agent or brokerage service selected by the Company to provide services for the Plan. The Shares shall
be restricted from transfer and shall be subject to an appropriate stop-transfer order, and if any certificate is issued, such certificate
shall bear an appropriate legend referring to the restrictions applicable to the Shares. After any Shares vest, the Company shall deliver
the vested Shares, in book-entry or certificated form in the Company&rsquo;s sole discretion, registered in the name of Holder or his
or her legal representatives, beneficiaries or heirs, as the case may be, less any Shares withheld to pay withholding taxes. The Holder
shall have the right to vote Shares subject thereto and to enjoy all other shareholder rights, including the entitlement to receive dividends
on the Shares during the Restriction Period. At the time of such Award, the Committee may, in its sole discretion, prescribe additional
terms and conditions or restrictions relating to Restricted Stock Awards, including, but not limited to, rules pertaining to the effect
of Termination of Service prior to expiration of the Restriction Period. Such additional terms, conditions or restrictions shall, to the
extent inconsistent with the provisions of Sections 6.2, 6.3 and 6.4, as applicable, be set forth in a Restricted Stock Agreement made
in conjunction with the Award. Such Restricted Stock Agreement may also include provisions relating to: (i) subject to the provisions
hereof, accelerated vesting of Awards, including but not limited to accelerated vesting upon the occurrence of a Change of Control, (ii)
tax matters (including provisions covering any applicable Employee wage withholding requirements) and (iii) any other matters not inconsistent
with the terms and provisions of the Plan that the Committee shall in its sole discretion determine. The terms and conditions of the respective
Restricted Stock Agreements need not be identical. All Shares delivered to a Holder as part of a Restricted Stock Award shall be delivered
and reported by the Company or the Affiliate, as applicable, to the Holder at the time of vesting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">8.3&nbsp;<U>Payment for Restricted
Stock</U>. The Committee shall determine the amount and form of any payment from a Holder for Shares received pursuant to a Restricted
Stock Award, if any, provided that in the absence of such a determination, a Holder shall not be required to make any payment for Shares
received pursuant to a Restricted Stock Award, except to the extent otherwise required by law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">Article
IX</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNRESTRICTED STOCK AWARDS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">9.1&nbsp;<U>Award</U>. Shares may be
awarded (or sold) to Employees, Directors or Consultants under the Plan which are not subject to Restrictions of any kind, in consideration
for past services rendered thereby to the Company or an Affiliate or for other valid consideration.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">9.2&nbsp;<U>Terms and Conditions.</U>&nbsp;At
the time any Award is made under this Article IX, the Company and the Holder shall enter into an Unrestricted Stock Agreement setting
forth each of the matters contemplated hereby and such other matters as the Committee may determine to be appropriate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">9.3&nbsp;<U>Payment for Unrestricted
Stock</U>. The Committee shall determine the amount and form of any payment from a Holder for Shares received pursuant to an Unrestricted
Stock Award, if any, provided that in the absence of such a determination, a Holder shall not be required to make any payment for Shares
received pursuant to an Unrestricted Stock Award, except to the extent otherwise required by law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">Article
X</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>RESTRICTED STOCK UNIT AWARDS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">10.1&nbsp;<U>Award</U>. A Restricted
Stock Unit Award shall constitute a promise to grant Shares (or cash equal to the Fair Market Value of Shares) to the Holder at the end
of a specified vesting schedule. At the time a Restricted Stock Unit Award is made, the Committee shall establish the vesting schedule
applicable to such Award. Each Restricted Stock Unit Award may have a different vesting schedule, in the discretion of the Committee.
A Restricted Stock Unit shall not constitute an equity interest in the Company and shall not entitle the Holder to voting rights, dividends
or any other rights associated with ownership of Shares prior to the time the Holder shall receive a distribution of Shares pursuant to
Section 10.3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">10.2&nbsp;<U>Terms and Conditions</U>.
At the time any Award is made under this Article X, the Company and the Holder shall enter into a Restricted Stock Unit Agreement setting
forth each of the matters contemplated thereby and such other matters as the Committee may determine to be appropriate. The Restricted
Stock Unit Agreement shall set forth the individual service-based vesting requirement which the Holder would be required to satisfy before
the Holder would become entitled to distribution pursuant to Section 10.3 and the number of Units awarded to the Holder. Such conditions
shall be sufficient to constitute a &ldquo;substantial risk of forfeiture&rdquo; as such term is defined under Section 409A of the Code.
At the time of such Award, the Committee may, in its sole discretion, prescribe additional terms and conditions or restrictions relating
to Restricted Stock Unit Awards in the Restricted Stock Unit Agreement, including, but not limited to, rules pertaining to the effect
of Termination of Service prior to expiration of the applicable vesting period. The terms and conditions of the respective Restricted
Stock Unit Agreements need not be identical.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">10.3&nbsp;<U>Distributions of Shares</U>.
The Holder of a Restricted Stock Unit shall be entitled to receive Shares or a cash payment equal to the Fair Market Value of a Share,
or one Share, as determined in the sole discretion of the Committee and as set forth in the Restricted Stock Unit Agreement, for each
Restricted Stock Unit subject to such Restricted Stock Unit Award, if the Holder satisfies the applicable vesting requirement. Such distribution
shall be made no later than by the fifteenth (15<SUP>th</SUP>) day of the third (3<SUP>rd</SUP>) calendar month next following the end
of the calendar year in which the Restricted Stock Unit first becomes vested (i.e., no longer subject to a &ldquo;substantial risk of
forfeiture&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">Article
XI</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PERFORMANCE UNIT AWARDS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">11.1&nbsp;<U>Award</U>. A Performance
Unit Award shall constitute an Award under which, upon the satisfaction of predetermined individual and/or Company (and/or Affiliate)
Performance Goals based on selected Performance Criteria, a cash payment shall be made to the Holder, based on the number of Units awarded
to the Holder. At the time a Performance Unit Award is made, the Committee shall establish the Performance Period and applicable Performance
Goals. Each Performance Unit Award may have different Performance Goals, in the discretion of the Committee. A Performance Unit Award
shall not constitute an equity interest in the Company and shall not entitle the Holder to voting rights, dividends or any other rights
associated with ownership of Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">11.2&nbsp;<U>Terms and Conditions</U>.
At the time any Award is made under this Article XI, the Company and the Holder shall enter into a Performance Unit Agreement setting
forth each of the matters contemplated thereby and such other matters as the Committee may determine to be appropriate. The Committee
shall set forth in the applicable Performance Unit Agreement the Performance Period, Performance Criteria and Performance Goals which
the Holder and/or the Company would be required to satisfy before the Holder would become entitled to payment pursuant to Section 11.3,
the number of Units awarded to the Holder and the dollar value or formula assigned to each such Unit. Such payment shall be subject to
a &ldquo;substantial risk of forfeiture&rdquo; under Section 409A of the Code. At the time of such Award, the Committee may, in its sole
discretion, prescribe additional terms and conditions or restrictions relating to Performance Unit Awards, including, but not limited
to, rules pertaining to the effect of Termination of Service prior to expiration of the applicable performance period. The terms and conditions
of the respective Performance Unit Agreements need not be identical.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">11.3&nbsp;<U>Payments</U>. The Holder
of a Performance Unit shall be entitled to receive a cash payment equal to the dollar value assigned to such Unit under the applicable
Performance Unit Agreement if the Holder and/or the Company satisfy (or partially satisfy, if applicable under the applicable Performance
Unit Agreement) the Performance Goals set forth in such Performance Unit Agreement. All payments shall be made no later than by the fifteenth
(15<SUP>th</SUP>) day of the third (3<SUP>rd</SUP>) calendar month next following the end of the Company&rsquo;s fiscal year to which
such performance goals and objectives relate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">Article
XII</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PERFORMANCE STOCK AWARDS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">12.1&nbsp;<U>Award</U>. A Performance
Stock Award shall constitute a promise to grant Shares (or cash equal to the Fair Market Value of Shares) to the Holder at the end of
a specified Performance Period subject to achievement of specified Performance Goals. At the time a Performance Stock Award is made, the
Committee shall establish the Performance Period and applicable Performance Goals based on selected Performance Criteria. Each Performance
Stock Award may have different Performance Goals, in the discretion of the Committee. A Performance Stock Award shall not constitute an
equity interest in the Company and shall not entitle the Holder to voting rights, dividends or any other rights associated with ownership
of Shares unless and until the Holder shall receive a distribution of Shares pursuant to Section 12.3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">12.2&nbsp;<U>Terms and Conditions</U>.
At the time any Award is made under this Article XII, the Company and the Holder shall enter into a Performance Stock Agreement setting
forth each of the matters contemplated thereby and such other matters as the Committee may determine to be appropriate. The Committee
shall set forth in the applicable Performance Stock Agreement the Performance Period, selected Performance Criteria and Performance Goals
which the Holder and/or the Company would be required to satisfy before the Holder would become entitled to the receipt of Shares pursuant
to such Holder&rsquo;s Performance Stock Award and the number of Shares subject to such Performance Stock Award. Such distribution shall
be subject to a &ldquo;substantial risk of forfeiture&rdquo; under Section 409A of the Code. If such Performance Goals are achieved, the
distribution of Shares (or the payment of cash, as determined in the sole discretion of the Committee), shall be made in accordance with
Section 12.3, below. At the time of such Award, the Committee may, in its sole discretion, prescribe additional terms and conditions or
restrictions relating to Performance Stock Awards, including, but not limited to, rules pertaining to the effect of the Holder&rsquo;s
Termination of Service prior to the expiration of the applicable performance period. The terms and conditions of the respective Performance
Stock Agreements need not be identical.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">12.3&nbsp;<U>Distributions of Shares</U>.
The Holder of a Performance Stock Award shall be entitled to receive a cash payment equal to the Fair Market Value of a Share, or one
Share, as determined in the sole discretion of the Committee, for each Performance Stock Award subject to such Performance Stock Agreement,
if the Holder satisfies the applicable vesting requirement. Such distribution shall be made no later than by the fifteenth (15<SUP>th</SUP>)
day of the third (3<SUP>rd</SUP>) calendar month next following the end of the Company&rsquo;s fiscal year to which such performance goals
and objectives relate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">Article
XIII</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>DISTRIBUTION EQUIVALENT RIGHTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">13.1&nbsp;<U>Award</U>. A Distribution
Equivalent Right shall entitle the Holder to receive bookkeeping credits, cash payments and/or Share distributions equal in amount to
the distributions that would have been made to the Holder had the Holder held a specified number of Shares during the specified period
of the Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">13.2&nbsp;<U>Terms and Conditions</U>.
At the time any Award is made under this Article XIII, the Company and the Holder shall enter into a Distribution Equivalent Rights Award
Agreement setting forth each of the matters contemplated thereby and such other matters as the Committee may determine to be appropriate.
The Committee shall set forth in the applicable Distribution Equivalent Rights Award Agreement the terms and conditions, if any, including
whether the Holder is to receive credits currently in cash, is to have such credits reinvested (at Fair Market Value determined as of
the date of reinvestment) in additional Shares or is to be entitled to choose among such alternatives. Such receipt shall be subject to
a &ldquo;substantial risk of forfeiture&rdquo; under Section 409A of the Code and, if such Award becomes vested, the distribution of such
cash or Shares shall be made no later than by the fifteenth (15<SUP>th</SUP>) day of the third (3<SUP>rd</SUP>) calendar month next following
the end of the Company&rsquo;s fiscal year in which the Holder&rsquo;s interest in the Award vests. Distribution Equivalent Rights Awards
may be settled in cash or in Shares, as set forth in the applicable Distribution Equivalent Rights Award Agreement. A Distribution Equivalent
Rights Award may, but need not be, awarded in tandem with another Award (other than an Option or a SAR), whereby, if so awarded, such
Distribution Equivalent Rights Award shall expire, terminate or be forfeited by the Holder, as applicable, under the same conditions as
under such other Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">13.3&nbsp;<U>Interest Equivalents</U>.
The Distribution Equivalent Rights Award Agreement for a Distribution Equivalent Rights Award may provide for the crediting of interest
on a Distribution Rights Award to be settled in cash at a future date (but in no event later than by the fifteenth (15<SUP>th</SUP>) day
of the third (3<SUP>rd</SUP>) calendar month next following the end of the Company&rsquo;s fiscal year in which such interest is credited
and vested), at a rate set forth in the applicable Distribution Equivalent Rights Award Agreement, on the amount of cash payable thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">Article
XIV</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>STOCK APPRECIATION RIGHTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">14.1&nbsp;<U>Award</U>. A Stock Appreciation
Right shall constitute a right, granted alone or in connection with a related Option, to receive a payment equal to the increase in value
of a specified number of Shares between the date of Award and the date of exercise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">14.2&nbsp;<U>Terms and Conditions</U>.
At the time any Award is made under this Article XIV, the Company and the Holder shall enter into a Stock Appreciation Right Agreement
setting forth each of the matters contemplated thereby and such other matters as the Committee may determine to be appropriate. The Committee
shall set forth in the applicable Stock Appreciation Right Agreement the terms and conditions of the Stock Appreciation Right, including
(i) the base value (the &ldquo;<U>Base Value</U>&rdquo;) for the Stock Appreciation Right, which shall be not less than the Fair Market
Value of a Share on the date of grant of the Stock Appreciation Right, (ii) the number of Shares subject to the Stock Appreciation Right,
(iii) the period during which the Stock Appreciation Right may be exercised;&nbsp;<U>provided</U>,&nbsp;<U>however</U>, that no Stock
Appreciation Right shall be exercisable after the expiration of ten (10) years from the date of its grant, and (iv) any other special
rules and/or requirements which the Committee imposes upon the Stock Appreciation Right. Upon the exercise of some or all of the portion
of a Stock Appreciation Right, the Holder shall receive a payment from the Company, in cash or in the form of Shares having an equivalent
Fair Market Value or in a combination of both, as determined in the sole discretion of the Committee, equal to the product of:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(a) The excess of (i) the Fair Market
Value of a Share on the date of exercise, over (ii) the Base Value, multiplied by,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(b) The number of Shares with respect
to which the Stock Appreciation Right is exercised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">14.3&nbsp;<U>Tandem Stock Appreciation
Rights</U>. If the Committee grants a Stock Appreciation Right which is intended to be a Tandem Stock Appreciation Right, the Tandem Stock
Appreciation Right shall be granted at the same time as the related Option, and the following special rules shall apply:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(a) The Base Value shall be equal to
or greater than the per Share exercise price under the related Option;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(b) The Tandem Stock Appreciation Right
may be exercised for all or part of the Shares which are subject to the related Option, but solely upon the surrender by the Holder of
the Holder&rsquo;s right to exercise the equivalent portion of the related Option (and when a Share is purchased under the related Option,
an equivalent portion of the related Tandem Stock Appreciation Right shall be canceled);</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(c) The Tandem Stock Appreciation Right
shall expire no later than the date of the expiration of the related Option;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(d) The value of the payment with respect
to the Tandem Stock Appreciation Right may be no more than one hundred percent (100%) of the difference between the per Share exercise
price under the related Option and the Fair Market Value of the Shares subject to the related Option at the time the Tandem Stock Appreciation
Right is exercised, multiplied by the number of the Shares with respect to which the Tandem Stock Appreciation Right is exercised; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(e) The Tandem Stock Appreciation Right
may be exercised solely when the Fair Market Value of the Shares subject to the related Option exceeds the per Share exercise price under
the related Option.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">Article
XV</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>RECAPITALIZATION OR REORGANIZATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">15.1&nbsp;<U>Adjustments to Shares</U>.
The shares with respect to which Awards may be granted under the Plan are Shares as presently constituted;&nbsp;<U>provided</U>,&nbsp;<U>however</U>,
that if, and whenever, prior to the expiration or distribution to the Holder of Shares underlying an Award theretofore granted, the Company
shall effect a division or combination of the Shares, or a bonus issue of Shares or the payment of a Share dividend on Shares without
receipt of consideration by the Company, the number of Shares with respect to which such Award may thereafter be exercised or satisfied,
as applicable, (i) in the event of an increase in the number of outstanding Shares, shall be proportionately increased, and the purchase
price per Share shall be proportionately reduced, and (ii) in the event of a reduction in the number of outstanding Shares, shall be proportionately
reduced, and the purchase price per Share shall be proportionately increased. Notwithstanding the foregoing or any other provision of
this Article XV, any adjustment made with respect to an Award (x) which is an Incentive Stock Option, shall comply with the requirements
of Section 424(a) of the Code, and in no event shall any adjustment be made which would render any Incentive Stock Option granted under
the Plan to be other than an &ldquo;incentive stock option&rdquo; for purposes of Section 422 of the Code, and (y) which is a Non-qualified
Stock Option, shall comply with the requirements of Section 409A of the Code, and in no event shall any adjustment be made which would
render any Non-qualified Stock Option granted under the Plan to become subject to Section 409A of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">15.2&nbsp;<U>Recapitalization</U>.
If the Company recapitalizes or otherwise changes its capital structure, thereafter upon any exercise or satisfaction, as applicable,
of a previously granted Award, the Holder shall be entitled to receive (or entitled to purchase, if applicable) under such Award, in lieu
of the number of Shares then covered by such Award, the number and class of shares and securities to which the Holder would have been
entitled pursuant to the terms of the recapitalization if, immediately prior to such recapitalization, the Holder had been the holder
of record of the number of Shares then covered by such Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">15.3&nbsp;<U>Other Events</U>. In the
event of changes to the outstanding Shares by reason of an extraordinary cash dividend, reorganization, merger, consolidation, combination,
split-up, spin-off, exchange or other relevant change in capitalization occurring after the date of the grant of any Award and not otherwise
provided for under this Article XV, any outstanding Awards and any Award Agreements evidencing such Awards shall be adjusted by the Board
in its discretion in such manner as the Board shall deem equitable or appropriate taking into consideration the applicable accounting
and tax consequences, as to the number and price of Shares or other consideration subject to such Awards. In the event of any adjustment
pursuant to Sections 15.1, 15.2 or this Section 15.3, the aggregate number of Shares available under the Plan pursuant to Section 5.1
may be appropriately adjusted by the Board, the determination of which shall be conclusive. In addition, the Committee may make provision
for a cash payment to a Holder or a person who has an outstanding Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">15.4&nbsp;<U>Change of Control</U>.
The Committee may, in its sole discretion, at the time an Award is made or at any time prior to, coincident with or after the time of
a Change of Control, cause any Award either (i) to be canceled in consideration of a payment in cash or other consideration in amount
per share equal to the excess, if any, of the price or implied price per Share in the Change of Control over the per Share exercise, base
or purchase price of such Award, which may be paid immediately or over the vesting schedule of the Award; (ii) to be assumed, or new rights
substituted therefore, by the surviving corporation or a parent or subsidiary of such surviving corporation following such Change of Control;
(iii) accelerate any time periods, or waive any other conditions, relating to the vesting, exercise, payment or distribution of an Award
so that any Award to a Holder whose employment has been terminated as a result of a Change of Control may be vested, exercised, paid or
distributed in full on or before a date fixed by the Committee; (iv) to be purchased from a Holder whose employment has been terminated
as a result of a Change of Control, upon the Holder&rsquo;s request, for an amount of cash equal to the amount that could have been obtained
upon the exercise, payment or distribution of such rights had such Award been currently exercisable or payable; or (v) terminate any then
outstanding Award or make any other adjustment to the Awards then outstanding as the Committee deems necessary or appropriate to reflect
such transaction or change. The number of Shares subject to any Award shall be rounded to the nearest whole number.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">15.5&nbsp;<U>Powers Not Affected</U>.
The existence of the Plan and the Awards granted hereunder shall not affect in any way the right or power of the Board or of the shareholders
of the Company to make or authorize any adjustment, recapitalization, reorganization or other change of the Company&rsquo;s capital structure
or business, any merger or consolidation of the Company, any issue of debt or equity securities ahead of or affecting Shares or the rights
thereof, the dissolution or liquidation of the Company or any sale, lease, exchange or other disposition of all or any part of its assets
or business or any other corporate act or proceeding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">15.6&nbsp;<U>No Adjustment for Certain
Awards</U>. Except as hereinabove expressly provided, the issuance by the Company of shares of any class or securities convertible into
shares of any class, for cash, property, labor or services, upon direct sale, upon the exercise of rights or warrants to subscribe therefor
or upon conversion of shares or obligations of the Company convertible into such shares or other securities, and in any case whether or
not for fair value, shall not affect previously granted Awards, and no adjustment by reason thereof shall be made with respect to the
number of Shares subject to Awards theretofore granted or the purchase price per Share, if applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">Article
XVI</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>AMENDMENT AND TERMINATION OF PLAN</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">The Plan shall continue in effect,
unless sooner terminated pursuant to this Article XVI, until the tenth (10<SUP>th</SUP>) anniversary of the date on which it is adopted
by the Board (except as to Awards outstanding on that date). The Board may amend, alter, suspend, discontinue, or terminate the Plan or
any portion thereof at any time&#894;&nbsp;<U>provided</U>&nbsp;that (i) no amendment to Section 7.8 (repricing prohibitions) shall be
made without shareholder approval and (ii) no such amendment, alteration, suspension, discontinuation or termination shall be made without
shareholder approval if such approval is necessary to comply with any tax or regulatory requirement applicable to the Plan (including,
without limitation, as necessary to comply with any rules or requirements of any securities exchange or inter-dealer quotation system
on which the Shares may be listed or quoted)&#894;&nbsp;<U>provided</U>,&nbsp;<U>furthe</U>r, that any such amendment, alteration, suspension,
discontinuance or termination that would materially and adversely affect the rights of any Holder or beneficiary of any Award theretofore
granted shall not to that extent be effective without the consent of the affected Holder or beneficiary (unless such change is required
in order to exempt the Plan or any Award from Section 409A of the Code).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase">Article
XVII</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>MISCELLANEOUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.1&nbsp;<U>No Right to Award</U>.
Neither the adoption of the Plan by the Company nor any action of the Board or the Committee shall be deemed to give an Employee, Director
or Consultant any right to an Award except as may be evidenced by an Award Agreement duly executed on behalf of the Company, and then
solely to the extent and on the terms and conditions expressly set forth therein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.2&nbsp;<U>No Rights Conferred</U>.
Nothing contained in the Plan shall (i) confer upon any Employee any right with respect to continuation of employment with the Company
or any Affiliate, (ii) interfere in any way with any right of the Company or any Affiliate to terminate the employment of an Employee
at any time, (iii) confer upon any Director any right with respect to continuation of such Director&rsquo;s membership on the Board, (iv)
interfere in any way with any right of the Company or an Affiliate to terminate a Director&rsquo;s membership on the Board at any time,
(v) confer upon any Consultant any right with respect to continuation of his or her consulting engagement with the Company or any Affiliate,
or (vi) interfere in any way with any right of the Company or an Affiliate to terminate a Consultant&rsquo;s consulting engagement with
the Company or an Affiliate at any time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.3&nbsp;<U>Other Laws; No Fractional
Shares; Withholding</U>. The Company shall not be obligated by virtue of any provision of the Plan to recognize the exercise of any Award
or to otherwise sell or issue Shares in violation of any laws, rules or regulations, and any postponement of the exercise or settlement
of any Award under this provision shall not extend the term of such Award. Neither the Company nor its directors or officers shall have
any obligation or liability to a Holder with respect to any Award (or Shares issuable thereunder) (i) that shall lapse because of such
postponement, or (ii) for any failure to comply with the requirements of any applicable law, rules or regulations, including but not limited
to any failure to comply with the requirements of Section 409A of this Code. No fractional Shares shall be delivered, nor shall any cash
in lieu of fractional Shares be paid. The Company shall have the right to deduct in cash (whether under this Plan or otherwise) in connection
with all Awards any taxes required by law to be withheld and to require any payments required to enable it to satisfy its withholding
obligations. In the case of any Award satisfied in the form of Shares, no Shares shall be issued unless and until arrangements satisfactory
to the Company shall have been made to satisfy any tax withholding obligations applicable with respect to such Award. Subject to such
terms and conditions as the Committee may impose, the Company shall have the right to retain, or the Committee may, subject to such terms
and conditions as it may establish from time to time, permit Holders to elect to tender, Shares (including Shares issuable in respect
of an Award) to satisfy, in whole or in part, the amount required to be withheld.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.4&nbsp;<U>No Restriction on Corporate
Action</U>. Nothing contained in the Plan shall be construed to prevent the Company or any Affiliate from taking any corporate action
which is deemed by the Company or such Affiliate to be appropriate or in its best interest, whether or not such action would have an adverse
effect on the Plan or any Award made under the Plan. No Employee, Director, Consultant, beneficiary or other person shall have any claim
against the Company or any Affiliate as a result of any such action.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.5&nbsp;<U>Restrictions on Transfer</U>.
No Award under the Plan or any Award Agreement and no rights or interests herein or therein, shall or may be assigned, transferred, sold,
exchanged, encumbered, pledged or otherwise hypothecated or disposed of by a Holder except (i) by will or by the laws of descent and distribution,
or (ii) where permitted under applicable tax rules, by gift to any Family Member of the Holder, subject to compliance with applicable
laws. An Award may be exercisable during the lifetime of the Holder only by such Holder or by the Holder&rsquo;s guardian or legal representative
unless it has been transferred by gift to a Family Member of the Holder, in which case it shall be exercisable solely by such transferee.
Notwithstanding any such transfer, the Holder shall continue to be subject to the withholding requirements provided for under Section
17.3 hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.6&nbsp;<U>Beneficiary Designations</U>.
Each Holder may, from time to time, name a beneficiary or beneficiaries (who may be contingent or successive beneficiaries) for purposes
of receiving any amount which is payable in connection with an Award under the Plan upon or subsequent to the Holder&rsquo;s death. Each
such beneficiary designation shall serve to revoke all prior beneficiary designations, be in a form prescribed by the Company and be effective
solely when filed by the Holder in writing with the Company during the Holder&rsquo;s lifetime. In the absence of any such written beneficiary
designation, for purposes of the Plan, a Holder&rsquo;s beneficiary shall be the Holder&rsquo;s estate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.7&nbsp;<U>Rule 16b-3</U>. It is
intended that the Plan and any Award made to a person subject to Section 16 of the Exchange Act shall meet all of the requirements of
Rule 16b-3. If any provision of the Plan or of any such Award would disqualify the Plan or such Award under, or would otherwise not comply
with the requirements of, Rule 16b-3, such provision or Award shall be construed or deemed to have been amended as necessary to conform
to the requirements of Rule 16b-3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.8&nbsp;<U>Clawback Policy</U>. All
Awards (including on a retroactive basis) granted under the Plan are subject to the terms of any Company forfeiture, incentive compensation
recoupment, clawback or similar policy as it may be in effect from time to time, as well as any similar provisions of applicable laws,
as well as any other policy of the Company that may apply to the Awards, such as anti-hedging or pledging policies, as they may be in
effect from time to time. In particular, these policies and/or provisions shall include, without limitation, (i) any Company policy established
to comply with applicable laws (including, without limitation, Section 304 of the Sarbanes-Oxley Act and Section 954 of the Dodd-Frank
Wall Street Reform and Consumer Protection Act), and/or (ii) the rules and regulations of the applicable securities exchange or inter-dealer
quotation system on which the Shares or other securities are listed or quoted, and these requirements shall be deemed incorporated by
reference into all outstanding Award Agreements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.9&nbsp;<U>No Obligation to Notify
or Minimize Taxes</U>. The Company shall have no duty or obligation to any Holder to advise such Holder as to the time or manner of exercising
any Award. Furthermore, the Company shall have no duty or obligation to warn or otherwise advise such Holder of a pending termination
or expiration of an Award or a possible period in which the Award may not be exercised. The Company has no duty or obligation to minimize
the tax consequences of an Award to any person.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.10&nbsp;<U>Section 409A of the Code</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(a) Notwithstanding any provision of
this Plan to the contrary, all Awards made under this Plan are intended to be exempt from or, in the alternative, comply with Section
409A of the Code and the authoritative guidance thereunder, including the exceptions for share rights and short-term deferrals. The Plan
shall be construed and interpreted in accordance with such intent. Each payment under an Award shall be treated as a separate payment
for purposes of Section 409A of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(b) If a Holder is a &ldquo;specified
employee&rdquo; (as such term is defined for purposes of Section 409A of the Code) at the time of his termination of service, no amount
that is nonqualified deferred compensation subject to Section 409A of the Code and that becomes payable by reason of such termination
of service shall be paid to the Holder (or in the event of the Holder&rsquo;s death, the Holder&rsquo;s representative or estate) before
the earlier of&#8239;&nbsp;(x) the first business day after the date that is six months following the date of the Holder&rsquo;s termination
of service, and (y) within 30 days following the date of the Holder&rsquo;s death. For purposes of Section 409A of the Code, a termination
of service shall be deemed to occur only if it is a &ldquo;separation from service&rdquo; within the meaning of Section 409A of the Code,
and references in the Plan and any Award Agreement to &ldquo;termination of service&rdquo; or similar terms shall mean a &ldquo;separation
from service.&rdquo; If any Award is or becomes subject to Section 409A of the Code, unless the applicable Award Agreement provides otherwise,
such Award shall be payable upon the Holder&rsquo;s &ldquo;separation from service&rdquo; within the meaning of Section 409A of the Code.
If any Award is or becomes subject to Section 409A of the Code and if payment of such Award would be accelerated or otherwise triggered
under a Change of Control, then the definition of Change of Control shall be deemed modified, only to the extent necessary to avoid the
imposition of any additional tax under Section 409A of the Code, to mean a &ldquo;change in control event&rdquo; as such term is defined
for purposes of Section 409A of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(c) Any adjustments made pursuant to
Article XV to Awards that are subject to Section 409A of the Code shall be made in compliance with the requirements of Section 409A of
the Code, and any adjustments made pursuant to Article XV to Awards that are not subject to Section 409A of the Code shall be made in
such a manner as to ensure that after such adjustment, the Awards either (x) continue not to be subject to Section 409A of the Code or
(y) comply with the requirements of Section 409A of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.11&nbsp;<U>Indemnification</U>.
Each person who is or shall have been a member of the Committee or of the Board shall be indemnified and held harmless by the Company
against and from any loss, cost, liability, or expense that may be imposed upon or reasonably incurred thereby in connection with or resulting
from any claim, action, suit, or proceeding to which such person may be made a party or may be involved by reason of any action taken
or failure to act under the Plan and against and from any and all amounts paid thereby in settlement thereof, with the Company&rsquo;s
approval, or paid thereby in satisfaction of any judgment in any such action, suit, or proceeding against such person;&nbsp;<U>provided</U>,&nbsp;<U>however</U>,
that such person shall give the Company an opportunity, at its own expense, to handle and defend the same before he or she undertakes
to handle and defend it on his or her own behalf. The foregoing right of indemnification shall not be exclusive and shall be independent
of any other rights of indemnification to which such persons may be entitled under the Company&rsquo;s Articles of Incorporation or By-laws,
by contract, as a matter of law, or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.12&nbsp;<U>Other Benefit Plans</U>.
No Award, payment or amount received hereunder shall be taken into account in computing an Employee&rsquo;s salary or compensation for
the purposes of determining any benefits under any pension, retirement, life insurance or other benefit plan of the Company or any Affiliate,
unless such other plan specifically provides for the inclusion of such Award, payment or amount received. Nothing in the Plan shall be
construed to limit the right of the Company to establish other plans or to pay compensation to its employees, in cash or property, in
a manner which is not expressly authorized under the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.13&nbsp;<U>Limits of Liability</U>.
Any liability of the Company with respect to an Award shall be based solely upon the contractual obligations created under the Plan and
the Award Agreement. None of the Company, any member of the Board nor any member of the Committee shall have any liability to any party
for any action taken or not taken, in good faith, in connection with or under the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.14&nbsp;<U>Governing Law</U>. Except
as otherwise provided herein, the Plan shall be governed by and construed in accordance with the internal laws of the State of Delaware
applicable to contracts made and performed wholly within the State of Delaware, without giving effect to the conflict of law provisions
thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.15&nbsp;<U>Subplans</U>. The Board
may from time to time establish one or more sub-plans under the Plan for purposes of satisfying applicable blue sky, securities or tax
laws of various jurisdictions. The Board shall establish such sub-plans by adopting supplements to the Plan setting forth (i) such limitations
on the Committee&rsquo;s discretion under the Plan as the Board deems necessary or desirable and (ii) such additional terms and conditions
not otherwise inconsistent with the Plan as the Board shall deem necessary or desirable. All supplements adopted by the Board shall be
deemed to be part of the Plan, but each supplement shall apply only to Holders within the affected jurisdiction and the Company shall
not be required to provide copies of any supplement to Holders in any jurisdiction that is not affected.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.16&nbsp;<U>Notification of Election
Under Section 83(b) of the Code</U>. If any Holder, in connection with the acquisition of Shares under an Award, makes the election permitted
under Section 83(b) of the Code, if applicable, the Holder shall notify the Company of the election within ten days of filing notice of
the election with the Internal Revenue Service.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.17&nbsp;<U>Paperless Administration</U>.
If the Company establishes, for itself or using the services of a third party, an automated system for the documentation, granting or
exercise of Awards, such as a system using an internet website or interactive voice response, then the paperless documentation, granting
or exercise of Awards by a Holder may be permitted through the use of such an automated system.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.18&nbsp;<U>Broker-Assisted Sales</U>.
In the event of a broker-assisted sale of Shares in connection with the payment of amounts owed by a Holder under or with respect to the
Plan or Awards: (a) any Shares to be sold through the broker-assisted sale will be sold on the day the payment first becomes due, or as
soon thereafter as practicable&#894; (b) the Shares may be sold as part of a block trade with other Holders in the Plan in which all participants
receive an average price&#894; (c) the applicable Holder will be responsible for all broker&rsquo;s fees and other costs of sale, and
by accepting an Award, each Holder agrees to indemnify and hold the Company harmless from any losses, costs, damages, or expenses relating
to any such sale&#894; (d) to the extent the Company or its designee receives proceeds of the sale that exceed the amount owed, the Company
will pay the excess in cash to the applicable Holder as soon as reasonably practicable&#894; (e) the Company and its designees are under
no obligation to arrange for the sale at any particular price&#894; and (f) if the proceeds of the sale are insufficient to satisfy the
Holder&rsquo;s applicable obligation, the Holder may be required to pay immediately upon demand to the Company or its designee an amount
in cash sufficient to satisfy any remaining portion of the Holder&rsquo;s obligation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.19&nbsp;<U>Data Privacy</U>. As
a condition for receiving any Award, each Holder explicitly and unambiguously consents to the collection, use and transfer, in electronic
or other form, of personal data as described in this Section 17.19 by and among the Company and its subsidiaries and Affiliates exclusively
for implementing, administering and managing the Holder&rsquo;s participation in the Plan. The Company and its subsidiaries and Affiliates
may hold certain personal information about a Holder, including the Holder&rsquo;s name, address and telephone number&#894; birthdate&#894;
social security, insurance number or other identification number&#894; salary&#894; nationality&#894; job title(s)&#894; any Shares held
in the Company or its subsidiaries and Affiliates&#894; and Award details, to implement, manage and administer the Plan and Awards (the
&ldquo;<U>Data</U>&rdquo;). The Company and its subsidiaries and Affiliates may transfer the Data amongst themselves as necessary to implement,
administer and manage a Holder&rsquo;s participation in the Plan, and the Company and its subsidiaries and Affiliates may transfer the
Data to third parties assisting the Company with Plan implementation, administration and management. These recipients may be located in
the Holder&rsquo;s country, or elsewhere, and the Holder&rsquo;s country may have different data privacy laws and protections than the
recipients&rsquo; country. By accepting an Award, each Holder authorizes the recipients to receive, possess, use, retain and transfer
the Data, in electronic or other form, to implement, administer and manage the Holder&rsquo;s participation in the Plan, including any
required Data transfer to a broker or other third party with whom the Company or the Holder may elect to deposit any Shares. The Data
related to a Holder will be held only as long as necessary to implement, administer, and manage the Holder&rsquo;s participation in the
Plan. A Holder may, at any time, view the Data that the Company holds regarding the Holder, request additional information about the storage
and processing of the Data regarding the Holder, recommend any necessary corrections to the Data regarding the Holder or refuse or withdraw
the consents in this Section 17.19 in writing, without cost, by contacting the local human resources representative. The Company may cancel
Holder&rsquo;s ability to participate in the Plan and, in the Committee&rsquo;s discretion, the Holder may forfeit any outstanding Awards
if the Holder refuses or withdraws the consents in this Section 17.19.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.20&nbsp;<U>Severability of Provisions</U>.
If any provision of the Plan is held invalid or unenforceable, such invalidity or unenforceability shall not affect any other provision
of the Plan, and the Plan shall be construed and enforced as if such invalid or unenforceable provision had not been included in the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.21&nbsp;<U>No Funding</U>. The Plan
shall be unfunded. The Company shall not be required to establish any special or separate fund or to make any other segregation of funds
or assets to ensure the payment of any Award. Prior to receipt of Shares or a cash distribution pursuant to the terms of an Award, such
Award shall represent an unfunded unsecured contractual obligation of the Company and the Holder shall have no greater claim to the Shares
underlying such Award or any other assets of the Company or Affiliate than any other unsecured general creditor.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">17.22&nbsp;<U>Headings</U>. Headings
used throughout the Plan are for convenience only and shall not be given legal significance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>RICH SPARKLE HOLDINGS LIMITED</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>2025 EQUITY INCENTIVE PLAN</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>HONG KONG SUB-PLAN</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">1.&nbsp;<U>Application</U>. This&nbsp;Sub-Plan&nbsp;for
Hong Kong participants in the Rich Sparkle Holdings Limited 2025 Equity Incentive Plan (this &ldquo;<U>Sub-Plan</U>&rdquo;) sets forth
additional terms and conditions applicable to awards granted to Eligible Employees who are (or are deemed to be) resident in Hong Kong
for the purpose of payment of taxes or who exercise all of their employment duties in Hong Kong and forms an integral part of the Rich
Sparkle Holdings Limited 2025 Equity Incentive Plan (the &ldquo;<U>Plan</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">The Plan and this&nbsp;Sub-Plan&nbsp;are
complementary to each other and shall be deemed as one. In any case of contradiction with respect to awards granted to Eligible Employees,
whether explicit or implied, between the provisions of this&nbsp;Sub-Plan&nbsp;and the Plan, the provisions set out in the&nbsp;Sub-Plan&nbsp;shall
prevail.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">2.&nbsp;<U>Securities Warning</U>.
The grant of the purchase rights and the issuance of shares upon purchase do not constitute a public offer of securities under Hong Kong
law and are available only to employees. The Plan, this Sub-Plan, any enrollment forms and other incidental communication materials that
the Eligible Employee may receive have not been prepared in accordance with and are not intended to constitute a &ldquo;prospectus&rdquo;
for a public offering of securities under applicable securities laws in Hong Kong. Furthermore, none of the documents relating to the
Plan have been reviewed by any regulatory authority in Hong Kong. Each Eligible Employee is advised to exercise caution in relation to
the offer. If an Eligible Employee is in any doubt about any of the contents of the Plan, this Sub-Plan, any enrollment forms and other
communication materials, the Eligible Employee should obtain independent professional advice.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">3.&nbsp;<U>Nature of Scheme</U>. The
Company specifically intends that the Plan will not be an occupational retirement scheme for purposes of the Occupational Retirement Schemes
Ordinance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">4.&nbsp;<U>Governing Law</U>. The validity
and enforceability of this Sub-Plan shall be governed by, and construed in accordance with, the laws of the State of Delaware without
regard to otherwise governing principles of conflicts of law, except to the extent that mandatory provisions of the laws of Hong Kong
apply.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

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