DITECH NETWORKS INC
EX-10
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<p style="font-weight:bold;margin:0in 0in 12.0pt;page-break-after:avoid;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Exhibit 10.1</font></b></p>

<p style="font-weight:bold;margin:0in 0in 12.0pt;page-break-after:avoid;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;">DITECH NETWORKS, INC.</font></b></p>

<p style="font-weight:bold;margin:0in 0in 12.0pt;page-break-after:avoid;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">CHANGE
IN CONTROL SEVERANCE BENEFIT PLAN</font></b></p>

<p style="font-size:10.0pt;font-weight:bold;margin:0in 0in 12.0pt 1.0in;page-break-after:avoid;text-indent:-1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SECTION 1.</font></b><font size="1" face="Times New Roman" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">INTRODUCTION.</font></p>

<p style="margin:0in 0in 12.0pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Ditech Networks, Inc. Change in Control Severance
Benefit Plan (the <b><i style="font-weight:bold;">&#147;Plan&#148;</i></b>) is hereby established
effective August&nbsp;18, 2006 (the
<b><i style="font-weight:bold;">&#147;Effective Date&#148;</i></b>). The purpose of
the Plan is to provide for the payment of severance benefits to certain
eligible employees of Ditech Networks, Inc. and its wholly owned subsidiaries
(the <b><i style="font-weight:bold;">&#147;Company&#148;</i></b>) in the event that such
employees are subject to qualifying employment terminations in connection with
a Change in Control. This Plan shall supersede any severance benefit plan,
policy or practice previously maintained by the Company, other than an
individually negotiated written contract or written agreement with the Company
relating to severance or change in control benefits that is in effect on an
employee&#146;s termination date, in which case such employee&#146;s severance benefit,
if any, shall be governed by the terms of such individually negotiated written
contract or written agreement and shall be governed by this Plan only to the
extent that the reduction pursuant to Section&nbsp;6(b) below does not entirely
eliminate benefits under this Plan. This document also is the Summary Plan
Description for the Plan.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;font-weight:bold;margin:0in 0in 12.0pt 1.0in;text-indent:-1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SECTION
2.</font></b><font size="1" face="Times New Roman" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>DEF<font face="Times New Roman">INITIONS.</font></p>

<p style="margin:0in 0in 12.0pt;page-break-after:avoid;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">For purposes of the Plan,
the following terms are defined as follows:</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <i>&#147;Base Salary&#148;</i></font></b>
means the Participant&#146;s annual base pay (excluding incentive pay, premium pay,
commissions, overtime, bonuses and other forms of variable compensation), at
the rate in effect during the last regularly scheduled payroll period
immediately preceding the date of the Participant&#146;s Covered Termination.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman"><font style="font-size:10.0pt;font-weight:bold;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i>&#147;Board&#148;</i></font></b> means the Board of Directors of Ditech
Networks, Inc.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <i>&#147;Change in Control&#148;</i></font></b>
means one of the following events or a series of more than one of the following
events that are related, wherein the stockholders of the Company immediately
before the transaction do not retain immediately after the transaction, in
substantially the same proportions as their ownership of shares of the Company&#146;s
voting stock immediately before the transaction, direct or indirect beneficial
ownership of more than fifty percent (50%) of the total combined voting power
of the outstanding voting stock of the Company, the resulting entity in a
merger or, in the case of an asset sale, the corporation or corporations to
which the assets of the Company were transferred (the <b><i style="font-weight:bold;">&#147;Transferee
Corporation(s)&#148;</i></b>), as the case may be:</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>the direct or
indirect sale or exchange in a single or series of related transactions by the
stockholders of the Company of more than fifty percent (50%) of the voting
stock of the Company;</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>a merger or
consolidation in which the Company is a party; or</p>


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<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(iii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>the sale, exchange,
or transfer of all or substantially all of the assets of the Company.</p>

<p style="margin:0in 0in 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">For purposes of this
Section 2(c), indirect beneficial ownership shall include, without limitation,
an interest resulting from ownership of the voting stock of one or more
corporations, which as a result of the transaction, own the Company, the
resulting entity or the Transferee Corporation(s), as the case may be, either
directly or through one or more subsidiary corporations. Prior to the Change In
Control, the Board shall have the right to determine whether multiple sales or
exchanges of the voting stock of the Company or more than one of the preceding
events are related, and its determination shall be final, binding and
conclusive.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <i>&#147;Code&#148;</i>  </font></b>means
the Internal Revenue Code of 1986, as amended.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <i>&#147;Company&#148;</i></font></b>
means Ditech Networks, Inc. and its wholly owned subsidiaries or, following a
Change in Control, the surviving entity resulting from such transaction.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(f)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <i>&#147;Constructive Termination&#148;</i></font></b>
means a resignation by a Participant of employment with the Company after one
of the following is undertaken without the Participant&#146;s express written
consent:</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>a substantial
reduction in the Participant&#146;s duties or responsibilities (and not simply a
change in title or, with respect to Participants other than Mr. Timothy
Montgomery, reporting relationships) in effect immediately prior to the
effective date of the Change in Control; <i>provided,
however,</i> that it shall not be a &#147;Constructive Termination&#148; if,
following the effective date of the Change in Control, either (a)&nbsp;the
Company is retained as a separate legal entity or business unit and the
Participant holds the same position in such legal entity or business unit as
the Participant held before such effective date, or (b)&nbsp;the Participant
holds a position with duties and responsibilities comparable (though not
necessarily identical, in view of the relative sizes of the Company and the
entity involved in the Change in Control) to the duties and responsibilities of
the Participant prior to the effective date of the Change in Control; <i>provided further, however,</i> that, in the case of Timothy
Montgomery, if the reporting relationship of Mr. Montgomery following a Change
in Control is not directly to the board of directors of the Transferee
Corporation (or its ultimate parent if the Transferee Corporation is a subsidiary),
then the termination by Mr. Montgomery of employment with the Company after
such change in reporting relationship following such Change in Control without
Mr. Montgomery&#146;s express written consent shall be a &#147;Constructive Termination&#148;;</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>a reduction in the
Participant&#146;s base salary (except for
salary decreases generally applicable to the Company&#146;s other similarly situated
employees);</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(iii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>a change in the
Participant&#146;s business location of more than 40 miles from the business
location prior to such change, except for required travel for the Company&#146;s
business to an extent substantially consistent with Participant&#146;s prior
business travel obligations;</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(iv)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>a material breach by
the Company of any provisions of the Plan or any enforceable written agreement
between the Company and the Participant, and the Company fails to rescind or
cure the conduct giving rise to the event constituting such material breach
within thirty (30) days of receipt by the Company of written notice from the
Participant informing the Company of such material breach; or</p>


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<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(v)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>any failure by the
Company to obtain assumption of the Plan by any successor or assign of the
Company.</p>

<p style="margin:0in 0in 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Notwithstanding
the foregoing, a resignation shall not be deemed a Constructive Termination
unless (x)&nbsp;the Participant provides the Company with written notice (the <b><i style="font-weight:bold;">&#147;Constructive Termination Notice&#148;</i></b>)
that the Participant believes that an event described in this Section&nbsp;2(f)
has occurred, (y)&nbsp;the Constructive Termination Notice is given within
three (3)&nbsp;months of the date the event occurred, and (z)&nbsp;the Company
does not rescind or cure the conduct giving rise to the event described in this
Section 2(f) within fifteen (15) days of receipt by the Company of the
Constructive Termination Notice.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(g)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <i>&#147;Covered Termination&#148;</i></font></b>
means an Involuntary Termination Without Cause or a Constructive Termination,
either of which occurs within one (1)&nbsp;month prior to the effective date of
a Change in Control or within twelve (12)&nbsp;months following the effective
date of a Change in Control. Termination of employment of a Participant due to
death or disability shall not constitute a Covered Termination unless (i)&nbsp;a
resignation of employment by the Participant immediately prior to the
Participant&#146;s death or disability would have qualified as a Constructive
Termination, and (ii)&nbsp;Participant shall have given the Company written
notice, prior to such resignation, of the event(s) that occurred or
circumstance(s) that existed that would have qualified as a Constructive
Termination.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(h)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <i>&#147;ERISA&#148;</i>  </font></b>means
the Employee Retirement Income Security Act of 1974, as amended.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <i>&#147;Involuntary Termination
Without Cause&#148;</i></font></b> means an involuntary termination of
employment by the Company other than for one of the following reasons:</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>the Participant&#146;s violation of any material
provision of the Company&#146;s standard agreement relating to proprietary rights;</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>the Participant participates in any act of
theft or dishonesty; or</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(iii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>the Participant participates in any
immoral or illegal act which has had or could reasonably be expected to have or
had a detrimental effect on the business or reputation of the Company; or</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(iv)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>any material failure
by the Participant to use reasonable
efforts to perform reasonably requested tasks after written notice and a
reasonable opportunity to comply with such notice.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman"><font style="font-size:10.0pt;font-weight:bold;">(j)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i>&#147;Participant&#148;</i></font></b> means each of: Timothy&nbsp;K.
Montgomery, the Company&#146;s Chairman of the Board, President and Chief Executive
Officer; William&nbsp;J. Tamblyn, the Company&#146;s Executive Vice President and
Chief Financial Officer; and Lowell&nbsp;B. Trangsrud, the Company&#146;s Executive
Vice President and Chief Operating Officer.</p>


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<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman"><font style="font-size:10.0pt;font-weight:bold;">(k)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i>&#147;Plan Administrator&#148;</i></font></b> means the Board or any
committee duly authorized by the Board to administer the Plan. The Plan
Administrator may, but is not required to be, the Compensation Committee of the
Board. The Board may at any time administer the Plan, in whole or in part,
notwithstanding that the Board has previously appointed a committee to act as
the Plan Administrator.</p>

<p style="font-size:10.0pt;font-weight:bold;margin:0in 0in 12.0pt 1.0in;page-break-after:avoid;text-indent:-1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SECTION 3.</font></b><font size="1" face="Times New Roman" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">ELIGIBILITY
FOR BENEFITS.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; General Rules.</font></b>&nbsp;&nbsp; Subject
to the provisions set forth in this Section and Section<b>&nbsp;</b>6,
in the event of a Covered Termination, the Company will provide the severance
benefits described in Section&nbsp;4 of the Plan to the affected Participant. Nothing
in the Plan is intended to convey any benefit on a Participant prior to the
occurrence of a Change in Control.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Exceptions to Benefit Entitlement.</font></b>&nbsp;&nbsp; A
Participant, will not receive benefits under the Plan (or will receive reduced
benefits under the Plan) in the following circumstances, as determined by the
Company in its sole discretion:</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>The Participant
has executed an individually negotiated written contract or written agreement
with the Company relating to severance or change in control benefits that is in
effect on his termination date, in which case such Participant&#146;s severance
benefit, if any, shall be governed by the terms of such individually negotiated
written contract or written agreement, whether or not such individually
negotiated written contract or written agreement expressly states that it is
meant to supersede the Plan, and shall be governed by this Plan only to the
extent that the reduction pursuant to Section&nbsp;6(b) or Section 6(d) below
does not entirely eliminate benefits under this Plan.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>The Participant is
offered immediate reemployment by a successor to the Company or by a purchaser
of its assets, as the case may be, following a change in ownership of the
Company or a sale of all or substantially all the assets of a division or
business unit of the Company. For purposes of the foregoing, <b><i style="font-weight:bold;">&#147;immediate reemployment&#148;</i></b> means that
the Participant&#146;s employment with the successor to the Company or the purchaser
of its assets, as the case may be, results in uninterrupted employment such
that the Participant does not suffer a lapse in pay as a result of the change
in ownership of the Company or the sale of its assets; <i>provided,
however,</i> that reemployment in a role that would constitute a
Constructive Termination shall not constitute <b><i style="font-weight:bold;">&#147;immediate
reemployment&#148;</i></b> for purposes hereof.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(iii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>The Participant does
not confirm in writing that he or she shall be subject to the proprietary
information or confidentiality agreement previously entered into between
Participant and the Company.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Termination of Benefits.</font></b>&nbsp;&nbsp; A
Participant&#146;s right to receive the payment of benefits under this Plan shall
terminate immediately if, at any time prior to or during the period for which
the Participant is receiving benefits hereunder, the Participant, without the
prior written approval of the Company:</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>willfully breaches
a material provision of the Participant&#146;s proprietary information or
confidentiality agreement with the Company, as referenced in Section&nbsp;3(b)(iii);</p>


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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>owns, manages,
operates, joins, controls or participates in the ownership, management,
operation or control of, is employed by or connected in any manner with, any
person, enterprise or entity which is engaged in any business competitive with
that of the Company; <i>provided, however, </i>that
such restriction will not apply to any passive investment representing an
interest of less than two percent (2%) of an outstanding class of
publicly-traded securities of any corporation or other entity or enterprise;</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(iii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>encourages or
solicits any of the Company&#146;s then current employees to leave the Company&#146;s
employ for any reason or interferes in any other manner with employment
relationships at the time existing between the Company and its then current
employees; or</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(iv)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>induces any of the
Company&#146;s then current clients, customers, suppliers, vendors, distributors,
licensors, licensees or other third party to terminate their existing business
relationship with the Company or interferes in any other manner with any
existing business relationship between the Company and any then current client,
customer, supplier, vendor, distributor, licensor, licensee or other third
party.</p>

<p style="font-size:10.0pt;font-weight:bold;margin:0in 0in 12.0pt 1.0in;page-break-after:avoid;text-indent:-1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SECTION 4.</font></b><font size="1" face="Times New Roman" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">AMOUNT OF
BENEFITS.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Cash Severance Benefits.</font></b>&nbsp;&nbsp; Each
Participant who incurs a Covered Termination and was employed by the Company at
the position or level set forth below within one (1)&nbsp;month immediately
prior to such Covered Termination shall be entitled to receive, subject to
Section&nbsp;6(c), a cash severance
benefit equal to the number of months of Base Salary plus the Pro Rata
Portion of Expected Executive Bonus set forth below. Any cash severance benefits
provided under this Section&nbsp;4(a) shall be paid pursuant to the provisions
of Section&nbsp;5.</p>

<div align="center" style="font-family:Times New Roman;">

<table border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse;">
 <tr style="page-break-inside:avoid;">
  <td width="54" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in .7pt 0in 0in;width:40.3pt;">
  <p align="left" style="font-size:8.0pt;font-weight:bold;line-height:8.0pt;margin:0in 0in .0001pt;page-break-after:avoid;text-align:left;"><!-- SET mrlHTMLTableCenter -->Participant</p>
  </td>
  <td width="7" valign="bottom" style="padding:0in .7pt 0in 0in;width:5.0pt;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0in 0in .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="258" valign="bottom" style="padding:0in .7pt 0in 0in;width:193.45pt;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0in 0in .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in .7pt 0in 0in;width:12.0pt;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0in 0in .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="231" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in .7pt 0in 0in;width:172.95pt;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0in 0in .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Amount of Base Salary Cash Severance
  Benefit</font></b></p>
  </td>
 </tr>
 <tr bgcolor="#CCEEFF" style="page-break-inside:avoid;">
  <td width="318" colspan="3" valign="top" style="padding:0in .7pt 0in 0in;width:238.75pt;">
  <p style="margin:0in 0in .0001pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Timothy K.
  Montgomery, the Company&#146;s Chairman of the Board, President and Chief
  Executive Officer</font></p>
  </td>
  <td width="16" valign="top" style="padding:0in .7pt 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="231" valign="top" style="border:none;padding:0in .7pt 0in 0in;width:172.95pt;">
  <p align="center" style="margin:0in 0in .0001pt;page-break-after:avoid;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">18
  months</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="318" colspan="3" valign="top" style="padding:0in .7pt 0in 0in;width:238.75pt;">
  <p style="margin:0in 0in .0001pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">William J.
  Tamblyn, the Company&#146;s Executive Vice President and Chief Financial Officer</font></p>
  </td>
  <td width="16" valign="top" style="padding:0in .7pt 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="231" valign="top" style="padding:0in .7pt 0in 0in;width:172.95pt;">
  <p align="center" style="margin:0in 0in .0001pt;page-break-after:avoid;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">12
  months</font></p>
  </td>
 </tr>
 <tr bgcolor="#CCEEFF" style="page-break-inside:avoid;">
  <td width="318" colspan="3" valign="top" style="padding:0in .7pt 0in 0in;width:238.75pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Lowell B.
  Trangsrud, the Company&#146;s Executive Vice President and Chief Operating Officer</font></p>
  </td>
  <td width="16" valign="top" style="padding:0in .7pt 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="231" valign="top" style="padding:0in .7pt 0in 0in;width:172.95pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">12 months</font></p>
  </td>
 </tr>
</table>

</div>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">&#147;Pro
Rata Portion of Expected Executive Bonus&#148;</font></i></b> shall mean,
with respect to a Participant, the pro rata portion, calculated based upon the
fraction obtained by subtracting from 365 the number of days remaining in the
fiscal year and dividing that amount by 365, of the expected variable cash
bonus for such Participant, as determined by the Compensation Committee of the
Board, pursuant to the Company&#146;s variable cash compensation plan established by
the Compensation </p>


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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Committee of the
Board for the fiscal year in which the Covered Termination occurs, based upon
the Participant&#146;s and the Company&#146;s performance during such fiscal year up to
the date of the Covered Termination.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman"><font style="font-size:10.0pt;font-weight:bold;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Accelerated Stock Award Vesting of Stock Options.</font></b>&nbsp;&nbsp; If
a Participant incurs a Covered Termination, then effective as of the date of
the Participant&#146;s Covered Termination, (i)&nbsp;the vesting and exercisability
of all outstanding options to purchase the Company&#146;s common stock that were
granted to the Participant on or after September 1, 2003 but before a Change in
Control, and are held by the Participant on such date shall be accelerated in
full, and (ii)&nbsp;any reacquisition or repurchase rights held by the Company
in respect of common stock issued pursuant to any other stock award granted to
the Participant by the Company on or after September&nbsp;1, 2003 but before a
Change in Control shall lapse.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Continued Medical Benefits</font></b>.&nbsp;&nbsp; If
a Participant incurs a Covered Termination and the Participant was enrolled in
a health, dental, or vision<b> </b>plan sponsored
by the Company immediately prior to such Covered Termination, the Participant
may be eligible to continue coverage under such health, dental, or vision plan
(or to convert to an individual policy), at the time of the Participant&#146;s
termination of employment, under the Consolidated Omnibus Budget Reconciliation
Act of 1985 (<b><i style="font-weight:bold;">&#147;COBRA&#148;</i></b>). The Company will
notify the Participant of any such right to continue such coverage at the time
of termination pursuant to COBRA. No provision of this Plan will affect the
continuation coverage rules under COBRA, except that the Company&#146;s payment, if
any, of applicable insurance premiums will be credited as payment by the
Participant for purposes of the Participant&#146;s payment required under COBRA. Therefore,
the period during which a Participant may elect to continue the Company&#146;s
health, dental, or vision plan coverage at his or her own expense under COBRA, the
length of time during which COBRA coverage will be made available to the
Participant, and all other rights and obligations of the Participant under
COBRA (except the obligation to pay insurance premiums that the Company pays,
if any) will be applied in the same manner that such rules would apply in the
absence of this Plan.</p>

<p style="margin:0in 0in 12.0pt;text-indent:20.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If a Participant timely
elects continued coverage under COBRA, the Company shall pay the full amount of
the Participant&#146;s COBRA premiums on behalf of the Participant for the Participant&#146;s
continued coverage under the Company&#146;s health, dental and vision plans,
including coverage for the Participant&#146;s eligible dependents, during the twelve
(12)&nbsp;months following a Covered Termination (the <b><i style="font-weight:bold;">&#147;Severance
Period&#148;</i></b>);<b> </b><i>provided, however,</i> that if the Severance Period exceeds the
length of time that the Participant is entitled to coverage under COBRA
(including any additional period under analogous provisions of state law), the
resulting or acquiring entity or Transferee Corporation involved in the Change
in Control, as applicable, shall be required to provide health, dental and
vision insurance coverage for the Participant and his or her eligible
dependents for any portion of the Severance Period that exceeds the length of
time that the Participant is entitled to coverage under COBRA (including any
additional period under analogous provisions of state law), at a level of
coverage that is substantially similar to the continued coverage that the
Participant and his or her eligible dependents received under the Company&#146;s
health, dental and vision plans; <i>provided,
further, however, </i>that no such premium payments (or any other
payments for medical, dental or vision coverage by the Company) shall be made
following the Participant&#146;s death or the effective date of the Participant&#146;s
coverage by a medical, dental or vision insurance plan of a subsequent
employer. Each Participant shall be required to notify the Company immediately
if the Participant becomes covered by a medical, </font></p>


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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">dental or vision
insurance plan of a subsequent employer. Upon the conclusion of such period of
insurance premium payments made by the Company, the Participant will be
responsible for the entire payment of premiums required under COBRA for the
duration of the COBRA period.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Other Employee Benefits.&nbsp;&nbsp; </font></b>All
other benefits (such as health coverage, dental coverage, vision coverage, life
insurance, disability coverage, and 401(k) plan coverage) shall terminate as of
the Participant&#146;s termination date (except to the extent that a conversion privilege
may be available thereunder).</p>

<p style="font-size:10.0pt;font-weight:bold;margin:0in 0in 12.0pt 1.0in;page-break-after:avoid;text-indent:-1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SECTION 5.</font></b><font size="1" face="Times New Roman" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">TIME AND
FORM OF SEVERANCE PAYMENTS.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; General Rules.</font></b>&nbsp;&nbsp; Subject
to Section&nbsp;5(b), any cash severance benefit provided under Section&nbsp;4(a)
shall be paid ratably over 12 months in installments pursuant to the Company&#146;s
regularly scheduled payroll periods commencing as soon as practicable following
the effective date of a Participant&#146;s Covered Termination and shall be subject
to all applicable withholding for federal, state and local taxes. In the event
of a Participant&#146;s death prior to receiving all installment payments of his or
her cash severance benefit under Section&nbsp;4(a), any remaining installment
payments shall be made to the Participant&#146;s estate on the same payment schedule
as would have occurred absent the Participant&#146;s death. In no event shall
payment of any Plan benefit be made prior to the effective date of the
Participant&#146;s Covered Termination or prior to the effective date of the release
described in Section&nbsp;6(a).</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Application of Section 409A.&nbsp;&nbsp; </font></b>In
the event that any cash severance benefit provided under Section&nbsp;4(a)
shall fail to satisfy the distribution requirement of Section&nbsp;409A(a)(2)(A)
of the Code as a result of the application of Section&nbsp;409A(a)(2)(B)(i) of
the Code, the payment of such benefit shall be accelerated to the minimum
extent necessary so that the benefit is not subject to the provisions of
Section&nbsp;409A(a)(1) of the Code. (The payment schedule as revised after the
application of the preceding sentence shall be referred to as the <b><i style="font-weight:bold;">&#147;Revised Payment Schedule.&#148;</i></b>) In the
event the payment of benefits pursuant to the Revised Payment Schedule would be
subject to Section&nbsp;409A(a)(1) of the Code, the payment of such benefits
shall not be paid pursuant to the Revised Payment Schedule and instead the payment
of such benefits shall be delayed to the minimum extent necessary so that such
benefits are not subject to the provisions of Section&nbsp;409A(a)(1) of the
Code. The Board may attach conditions to or adjust the amounts paid pursuant to
this Section&nbsp;5(b) to preserve, as closely as possible, the economic
consequences that would have applied in the absence of this Section&nbsp;5(b); <i>provided, however</i>, that no such condition or adjustment
shall result in the payments being subject to Section&nbsp;409A(a)(1) of the
Code.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Parachute Payments.&nbsp;&nbsp; </font></b>Except
as otherwise provided in an agreement between a Participant and the Company, if
any payment or benefit the Participant would receive in connection with a
Change in Control from the Company or otherwise (a <b><i style="font-weight:bold;">&#147;Payment&#148;</i></b>)
would (i)&nbsp;constitute a &#147;parachute payment&#148; within the meaning of Section&nbsp;280G
of the Code, and (ii)&nbsp;but for this sentence, be subject to the excise tax
imposed by Section&nbsp;4999 of the Code (the <b><i style="font-weight:bold;">&#147;Excise
Tax&#148;</i></b>), then such Payment shall be equal to the Reduced Amount. The
<b><i style="font-weight:bold;">&#147;Reduced Amount&#148;</i></b> shall be either (x)
the largest portion of the Payment that would result in no portion of the
Payment being subject to the Excise Tax, or (y)&nbsp;the largest portion, up to
and including the total, of the Payment, whichever amount, after taking into
account all applicable federal, state and local </p>


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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">employment taxes, income taxes, and the Excise Tax (all computed at the
highest applicable marginal rate), results in the Participant&#146;s receipt, on an
after-tax basis, of the greater amount of the Payment notwithstanding that all
or some portion of the Payment may be subject to the Excise Tax. If a reduction
in payments or benefits constituting &#147;parachute payments&#148; is necessary so that
the Payment equals the Reduced Amount, reduction shall occur in the following
order unless the Participant elects in writing a different order (provided,
however, that such election shall be subject to Company approval if made on or
after the date on which the event that triggers the Payment occurs):
(1)&nbsp;reduction of cash payments; (2)&nbsp;cancellation of accelerated
vesting of equity awards other than stock options; (3)&nbsp;cancellation of
accelerated vesting of stock options; and (4)&nbsp;reduction of other benefits
paid to a Participant. If acceleration of vesting of compensation from a
Participant&#146;s equity awards is to be reduced, such acceleration of vesting
shall be cancelled by first canceling such acceleration for the vesting
installment that will vest last and continuing by canceling as a first priority
such acceleration for vesting installment with the latest vesting</font> unless the Participant elects in
writing a different order for cancellation prior to any Change in Control.</p>

<p style="font-size:10.0pt;font-weight:bold;margin:0in 0in 12.0pt 1.0in;page-break-after:avoid;text-indent:-1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SECTION 6.</font></b><font size="1" face="Times New Roman" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">LIMITATIONS
ON BENEFITS</font><font face="Times New Roman" style="font-weight:normal;">.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Release.</font></b>&nbsp;&nbsp; In
order to be eligible to receive benefits under the Plan, a Participant also
must execute a general waiver and release in substantially the form attached
hereto as Exhibit&nbsp;A or Exhibit&nbsp;B, as appropriate, within the time
frame (21 or 45&nbsp;days) as is set forth in such release, and such release
must become effective in accordance with its terms. The Company, in its sole
discretion applying reasonable business terms, may modify the form of the
required release to comply with applicable law and shall determine the form of
the required release, which may be incorporated into a termination agreement or
other agreement with the Participant.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0in 0in 12.0pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Certain Reductions.</font></b>&nbsp;&nbsp; The
Company, in its sole discretion, shall have the authority to reduce a
Participant&#146;s severance benefits, in whole or in part, by any other severance
benefits, pay in lieu of notice, or other similar benefits payable to the
Participant by the Company that become payable in connection with the
Participant&#146;s termination of employment pursuant to (i)&nbsp;any applicable
legal requirement, including, without limitation, the Worker Adjustment and
Retraining Notification Act (the <b><i style="font-weight:bold;">&#147;WARN Act&#148;</i></b>),
(ii)&nbsp;a written employment or severance agreement with the Company, or
(iii)&nbsp;any Company policy or practice providing for the Participant to
remain on the payroll for a limited period of time after being given notice of
the termination of the Participant&#146;s employment. The benefits provided under
this Plan are intended to satisfy, in whole or in part, any and all statutory
obligations and other contractual obligations of the Company that may arise out
of a Participant&#146;s termination of employment, and the Plan Administrator shall
so construe and implement the terms of the Plan. The Company&#146;s decision to
apply such reductions to the severance benefits of one Participant and the
amount of such reductions shall in no way obligate the Company to apply the
same reductions in the same amounts to the severance benefits of any other
Participant, even if similarly situated. In the Company&#146;s sole discretion, such
reductions may be applied on a retroactive basis, with severance benefits
previously paid being recharacterized as payments pursuant to the Company&#146;s
statutory or other contractual obligations.</p>

<p style="margin:0in 0in 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0in .0001pt;text-align:center;"><font face="Times New Roman">8</font></p>
</div><br><hr size="3" width="100%" noshade color="#010101" align="center">

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<div>
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Mitigation.</font></b>&nbsp;&nbsp; Except
as otherwise specifically provided herein, a Participant shall not be required
to mitigate damages or the amount of any payment provided under this Plan by
seeking other employment or otherwise, nor shall the amount of any cash severance
payments provided for under Section&nbsp;4(a) of this Plan be reduced by any
compensation earned by a Participant as a result of employment by another
employer or any retirement benefits received by such Participant after the date
of the Participant&#146;s termination of employment with the Company.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Non-Duplication
of Benefits.</font></b>&nbsp;&nbsp; Except as otherwise specifically provided
for herein, no Participant is eligible to receive benefits under this Plan or
pursuant to other contractual obligations more than one time. This Plan is
designed to provide certain severance pay and change in control benefits to
Participants pursuant to the terms and conditions set forth in this Plan. The
payments pursuant to this Plan are in addition to, and not in lieu of, any
unpaid salary, bonuses or benefits to which a Participant may be entitled for
the period ending with the Participant&#146;s Covered Termination.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Indebtedness
of Participants.&nbsp;&nbsp; </font></b>If a Participant is indebted to the
Company on the effective date of his or her Covered Termination, the Company
reserves the right to offset any severance payments under the Plan by the
amount of such indebtedness.</p>

<p style="font-size:10.0pt;font-weight:bold;margin:0pt 0pt 12.0pt 72.0pt;page-break-after:avoid;text-indent:-72.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SECTION 7.</font></b><font size="1" face="Times New Roman" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">RIGHT TO
INTERPRET PLAN; AMENDMENT AND TERMINATION</font><font face="Times New Roman" style="font-weight:normal;">.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Exclusive
Discretion.</font></b>&nbsp;&nbsp; The Plan Administrator shall have the
exclusive discretion and authority to establish rules, forms, and procedures
for the administration of the Plan and to construe and interpret the Plan and
to decide any and all questions of fact, interpretation, definition,
computation or administration arising in connection with the operation of the
Plan, including, but not limited to, the eligibility to participate in the Plan
and amount of benefits paid under the Plan. The rules, interpretations,
computations and other actions of the Plan Administrator shall be binding and
conclusive on all persons.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman"><font style="font-size:10.0pt;font-weight:bold;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Amendment or Termination.</font></b>&nbsp;&nbsp; This
Plan shall terminate automatically on July [&nbsp;&nbsp;&nbsp;], 2009, unless
extended by action of the Board or the Compensation Committee of the Board. The
Company reserves the right to amend or terminate this Plan or the benefits
provided hereunder at any earlier time; <i>provided,
however, </i>that no such amendment or termination shall occur following
(i)&nbsp;the date three (3)&nbsp;months prior to a Change in Control or (ii) a
Covered Termination as to any Participant who would be adversely affected by
such amendment or termination unless such Participant consents in writing to such
amendment or termination. Any action amending or terminating the Plan pursuant
to the immediately preceding sentence shall be in writing and executed by a
duly authorized officer of the Company. Unless
otherwise required by law, no approval of the shareholders of the Company shall
be required for any amendment or termination including any amendment that
increases the benefits provided under any option or other stock award.</p>

<p style="font-size:10.0pt;font-weight:bold;margin:0pt 0pt 12.0pt 72.0pt;page-break-after:avoid;text-indent:-72.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SECTION 8.</font></b><font size="1" face="Times New Roman" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">NO IMPLIED
EMPLOYMENT CONTRACT</font><font face="Times New Roman" style="font-weight:normal;">.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Plan shall not be deemed (i)&nbsp;to give any
employee or other person any right to be retained in the employ of the Company
or (ii)&nbsp;to interfere with the right of the Company to discharge any
employee or other person at any time, with or without cause, which right is
hereby reserved.</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">9</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

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<p style="font-weight:bold;margin:0pt 0pt .0001pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">&nbsp;</font></b></p>

<p style="font-size:10.0pt;font-weight:bold;margin:0pt 0pt 12.0pt 72.0pt;page-break-after:avoid;text-indent:-72.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SECTION 9.</font></b><font size="1" face="Times New Roman" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">LEGAL
CONSTRUCTION</font><font face="Times New Roman" style="font-weight:normal;">.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This Plan shall be governed by and construed under the
laws of the State of California (without regard to principles of conflict of
laws), except to the extent preempted by ERISA.</font></p>

<p style="font-size:10.0pt;font-weight:bold;margin:0pt 0pt 12.0pt 81.0pt;page-break-after:avoid;text-indent:-81.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SECTION 10.</font></b><font size="1" face="Times New Roman" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">CLAIMS,
INQUIRIES AND APPEALS</font><font face="Times New Roman" style="font-weight:normal;">.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Applications
for Benefits and Inquiries.</font></b>&nbsp;&nbsp; Any application for
benefits, inquiries about the Plan or inquiries about present or future rights
under the Plan must be submitted to the Plan Administrator in writing by an
applicant (or his or her authorized representative). The address of the Plan
Administrator is:</p>

<p align="center" style="margin:0pt 0pt 12.0pt;page-break-after:avoid;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Ditech Networks, Inc.<br>
Attn:&nbsp;&nbsp;&nbsp;Vice President,
Human Resources<br>825&nbsp;E. Middlefield Road<br>
Mountain View, CA 94043</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Denial of Claims.</font></b>&nbsp;&nbsp; In the event
that any application for benefits is denied in whole or in part, the Plan
Administrator must provide the applicant with written or electronic notice of
the denial of the application, and of the applicant&#146;s right to review the
denial. Any electronic notice will comply with the regulations of the U.S.
Department of Labor. The notice of denial will be set forth in a manner
designed to be understood by the applicant and will include the following:</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:108.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(1)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>the specific reason
or reasons for the denial;</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 144.0pt;text-indent:-36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(2)</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>references
to the specific Plan provisions upon which the denial is based;</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 144.0pt;text-indent:-36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(3)</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>a
description of any additional information or material that the Plan
Administrator needs to complete the review and an explanation of why such
information or material is necessary; and</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 144.0pt;text-indent:-36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(4)</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>an
explanation of the Plan&#146;s review procedures and the time limits applicable to
such procedures, including a statement of the applicant&#146;s right to bring a
civil action under Section&nbsp;502(a) of ERISA following a denial on review of
the claim, as described in Section&nbsp;10(d) below.</p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This notice of denial
will be given to the applicant within ninety (90)&nbsp;days after the Plan
Administrator receives the application, unless special circumstances require an
extension of time, in which case, the Plan Administrator has up to an
additional ninety (90)&nbsp;days for processing the application. If an
extension of time for processing is required, written notice of the extension
will be furnished to the applicant before the end of the initial ninety
(90)&nbsp;day period.</font></p>


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<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This notice of extension
will describe the special circumstances necessitating the additional time and the
date by which the Plan Administrator is to render its decision on the
application.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Request for a Review.</font></b>&nbsp;&nbsp; Any person
(or that person&#146;s authorized representative) for whom an application for
benefits is denied, in whole or in part, may appeal the denial by submitting a
request for a review to the Plan Administrator within sixty (60)&nbsp;days after
the application is denied. A request for a review shall be in writing and shall
be addressed to:</p>

<p align="center" style="margin:0pt 0pt 12.0pt;page-break-after:avoid;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Ditech Networks, Inc.<br>
Attn:&nbsp;&nbsp;&nbsp;Vice President,
Human Resources<br>825&nbsp;E. Middlefield Road<br>
Mountain View, CA 94043</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">A request for review must
set forth all of the grounds on which it is based, all facts in support of the
request and any other matters that the applicant feels are pertinent. The
applicant (or his or her representative) shall have the opportunity to submit
(or the Plan Administrator may require the applicant to submit) written
comments, documents, records, and other information relating to his or her
claim. The applicant (or his or her representative) shall be provided, upon
request and free of charge, reasonable access to, and copies of, all documents,
records and other information relevant to his or her claim. The review shall
take into account all comments, documents, records and other information
submitted by the applicant (or his or her representative) relating to the
claim, without regard to whether such information was submitted or considered
in the initial benefit determination.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Decision on Review.</font></b>&nbsp;&nbsp; The Plan
Administrator will act on each request for review within sixty (60)&nbsp;days
after receipt of the request, unless special circumstances require an extension
of time (not to exceed an additional sixty (60)&nbsp;days), for processing the
request for a review. If an extension for review is required, written notice of
the extension will be furnished to the applicant within the initial sixty (60)&nbsp;day
period. This notice of extension will describe the special circumstances
necessitating the additional time and the date by which the Plan Administrator
is to render its decision on the review. The Plan Administrator will give
prompt, written or electronic notice of its decision to the applicant. Any
electronic notice will comply with the regulations of the U.S. Department of
Labor. In the event that the Plan Administrator confirms the denial of the
application for benefits in whole or in part, the notice will set forth, in a
manner calculated to be understood by the applicant, the following:</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 72.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(1)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>the specific reason
or reasons for the denial;</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 144.0pt;text-indent:-36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(2)</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>references
to the specific Plan provisions upon which the denial is based;</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 144.0pt;text-indent:-36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(3)</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>a
statement that the applicant is entitled to receive, upon request and free of
charge, reasonable access to, and copies of, all documents, records and other
information relevant to his or her claim; and</p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">11</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

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 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 144.0pt;text-indent:-36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(4)</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>a
statement of the applicant&#146;s right to bring a civil action under Section&nbsp;502(a)
of ERISA.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Rules and Procedures.</font></b>&nbsp;&nbsp; The Plan
Administrator will establish rules and procedures, consistent with the Plan and
with ERISA, as necessary and appropriate in carrying out its responsibilities
in reviewing benefit claims. The Plan Administrator may require an applicant
who wishes to submit additional information in connection with an appeal from
the denial of benefits to do so at the applicant&#146;s own expense.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(f)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b><b>Exhaustion of Remedies.</b>&nbsp;&nbsp; No legal action for benefits
under the Plan may be brought until the applicant (i)&nbsp;has submitted a
written application for benefits in accordance with the procedures described by
Section&nbsp;10(a) above, (ii)&nbsp;has been notified by the Plan Administrator
that the application is denied, (iii)&nbsp;has filed a written request for a
review of the application in accordance with the appeal procedure described in
Section&nbsp;10(c) above, and (iv)&nbsp;has been notified that the Plan Administrator
has denied the appeal. Notwithstanding the foregoing, if the Plan Administrator
does not respond to an applicant&#146;s claim or appeal within the relevant time limits
specified in this Section&nbsp;10, the applicant may bring legal action for
benefits under the Plan pursuant to Section&nbsp;502(a) of ERISA.</p>

<p style="font-size:10.0pt;font-weight:bold;margin:0pt 0pt 12.0pt 72.0pt;page-break-after:avoid;text-indent:-72.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SECTION 11.</font></b><font size="1" face="Times New Roman" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">BASIS OF
PAYMENTS TO AND FROM PLAN</font><font face="Times New Roman" style="font-weight:normal;">.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">All benefits under the Plan shall be paid by the
Company. The Plan shall be unfunded, and benefits hereunder shall be paid only
from the general assets of the Company.</font></p>

<p style="font-size:10.0pt;font-weight:bold;margin:0pt 0pt 12.0pt 72.0pt;page-break-after:avoid;text-indent:-72.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SECTION 12.</font></b><font size="1" face="Times New Roman" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">OTHER PLAN
INFORMATION</font><font face="Times New Roman" style="font-weight:normal;">.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Employer
and Plan Identification Numbers.</font></b>&nbsp;&nbsp; The Employer
Identification Number assigned to the Company (which is the &#147;Plan Sponsor&#148; as
that term is used in ERISA) by the Internal Revenue Service is 94-2935531. The
Plan Number assigned to the Plan by the Plan Sponsor pursuant to the
instructions of the Internal Revenue Service is [520].</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Ending
Date for Plan&#146;s Fiscal Year.</font></b>&nbsp;&nbsp; The date of the end of the
fiscal year for the purpose of maintaining the Plan&#146;s records is April 30.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Agent
for the Service of Legal Process</font></b>.&nbsp;&nbsp; The agent for the
service of legal process with respect to the Plan is:</p>

<p align="center" style="margin:0pt 0pt 12.0pt;page-break-after:avoid;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Ditech Networks, Inc.<br>
Attn:&nbsp;&nbsp;&nbsp;Vice President,
Human Resources<br>825&nbsp;E. Middlefield Road<br>
Mountain View, CA 94043</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Plan
Sponsor and Administrator.</font></b>&nbsp;&nbsp; The &#147;Plan Sponsor&#148; and the &#147;Plan
Administrator&#148; of the Plan is:</p>

<p align="center" style="margin:0pt 0pt 12.0pt;page-break-after:avoid;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Ditech Networks, Inc.<br>
825 E. Middlefield Road<br>
Mountain View, CA 94043</font></p>


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<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Plan Sponsor&#146;s and
Plan Administrator&#146;s telephone number is (650)&nbsp;623-1300. The Plan
Administrator is the named fiduciary charged with the responsibility for
administering the Plan.</font></p>

<p style="font-size:10.0pt;font-weight:bold;margin:0pt 0pt 12.0pt 72.0pt;page-break-after:avoid;text-indent:-72.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SECTION 13.</font></b><font size="1" face="Times New Roman" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">STATEMENT OF
ERISA RIGHTS</font><font face="Times New Roman" style="font-weight:normal;">.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Participants
in this Plan (which is a welfare benefit plan sponsored by Ditech Networks,
Inc.) are entitled to certain rights and protections under ERISA. If you are a
Participant, you are considered a participant in the Plan for the purposes of
this Section&nbsp;13 and, under ERISA, you are entitled to:</font></p>

<p style="margin:0pt 0pt 12.0pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Receive Information About Your Plan and Benefits</font></b></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>Examine, without charge, at the Plan
Administrator&#146;s office and at other specified locations, such as worksites, all
documents governing the Plan and a copy of the latest annual report (Form&nbsp;5500
Series), if applicable, filed by the Plan with the U.S.&nbsp;Department of
Labor and available at the Public Disclosure Room of the Employee Benefits
Security Administration;</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>Obtain, upon written request to the Plan
Administrator, copies of documents governing the operation of the Plan and
copies of the latest annual report (Form&nbsp;5500 Series), if applicable, and
an updated (as necessary) Summary Plan Description. The Administrator may make
a reasonable charge for the copies; and</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b>Receive a summary
of the Plan&#146;s annual financial report, if applicable. The Plan Administrator is
required by law to furnish each participant with a copy of this summary annual
report.</p>

<p style="margin:0pt 0pt 12.0pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Prudent Actions By Plan Fiduciaries</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In
addition to creating rights for Plan participants, ERISA imposes duties upon
the people who are responsible for the operation of the employee benefit plan. The
people who operate the Plan, called &#147;fiduciaries&#148; of the Plan, have a duty to do
so prudently and in the interest of you and other Plan participants and
beneficiaries. No one, including your employer, your union or any other person,
may fire you or otherwise discriminate against you in any way to prevent you
from obtaining a Plan benefit or exercising your rights under ERISA.</font></p>

<p style="margin:0pt 0pt 12.0pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Enforce Your Rights</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If
your claim for a Plan benefit is denied or ignored, in whole or in part, you
have a right to know why this was done, to obtain copies of documents relating
to the decision without charge, and to appeal any denial, all within certain
time schedules.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Under
ERISA, there are steps you can take to enforce the above rights. For instance,
if you request a copy of Plan documents or the latest annual report from the
Plan, if applicable, and do not receive them within 30 days, you may file suit
in a Federal court. In such a case, the court may require the Plan
Administrator to provide the materials and pay you up to $110 a day until you
receive the materials, unless the materials were not sent because of reasons
beyond the control of the Plan Administrator.</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">13</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

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<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If
you have a claim for benefits which is denied or ignored, in whole or in part,
you may file suit in a state or Federal court.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If
you are discriminated against for asserting your rights, you may seek
assistance from the U.S. Department of Labor, or you may file suit in a Federal
court. The court will decide who should pay court costs and legal fees. If you
are successful, the court may order the person you have sued to pay these costs
and fees. If you lose, the court may order you to pay these costs and fees, for
example, if it finds your claim is frivolous.</font></p>

<p style="margin:0pt 0pt 12.0pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Assistance With Your Questions</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If
you have any questions about the Plan, you should contact the Plan
Administrator. If you have any questions about this statement or about your
rights under ERISA, or if you need assistance in obtaining documents from the
Plan Administrator, you should contact the nearest office of the Employee
Benefits Security Administration, U.S.&nbsp;Department of Labor, listed in your
telephone directory or the Division of Technical Assistance and Inquiries,
Employee Benefits Security Administration, U.S. Department of Labor, 200&nbsp;Constitution
Avenue N.W., Washington, D.C. 20210. You may also obtain certain publications
about your rights and responsibilities under ERISA by calling the publications
hotline of the Employee Benefits Security Administration.</font></p>

<p style="font-size:10.0pt;font-weight:bold;margin:0pt 0pt 12.0pt 81.0pt;page-break-after:avoid;text-indent:-81.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SECTION 14.</font></b><font size="1" face="Times New Roman" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">GENERAL PROVISIONS</font><font face="Times New Roman" style="font-weight:normal;">.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Notices.&nbsp;&nbsp; </font></b>Any
notice, demand or request required or permitted to be given by either the Company
or a Participant pursuant to the terms of this Plan shall be in writing and
shall be deemed given when delivered personally or deposited in the U.S. mail,
First Class with postage prepaid, and addressed to the parties, in the case of
the Company, at the address set forth in Section&nbsp;10(a) and, in the case of
a Participant, at the address as set forth in the Company&#146;s employment file
maintained for the Participant as previously furnished by the Participant or
such other address as a party may request by notifying the other in writing.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Transfer
and Assignment.&nbsp;&nbsp; </font></b>The rights and obligations of a
Participant under this Plan may not be transferred or assigned without the
prior written consent of the Company. This Plan shall be binding upon any
surviving entity resulting from a Change in Control and upon any other person
who is a successor by merger, acquisition, consolidation or otherwise to the
business formerly carried on by the Company without regard to whether or not
such person or entity actively assumes the obligations hereunder.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Waiver.&nbsp;&nbsp; </font></b>Any
Party&#146;s failure to enforce any provision or provisions of this Plan shall not
in any way be construed as a waiver of any such provision or provisions, nor
prevent any Party from thereafter enforcing each and every other provision of
this Plan. The rights granted the Parties herein are cumulative and shall not
constitute a waiver of any Party&#146;s right to assert all other legal remedies
available to it under the circumstances.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Severability.&nbsp;&nbsp; </font></b>Should
any provision of this Plan be declared or determined to be invalid, illegal or
unenforceable, the validity, legality and enforceability of the remaining
provisions shall not in any way be affected or impaired.</p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">14</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

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<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Section
Headings.&nbsp;&nbsp; </font></b>Section headings in this Plan are included
for convenience of reference only and shall not be considered part of this Plan
for any other purpose.</p>

<p style="font-size:10.0pt;font-weight:bold;margin:0pt 0pt 12.0pt 81.0pt;page-break-after:avoid;text-indent:-81.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SECTION 15.</font></b><font size="1" face="Times New Roman" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">EXECUTION.</font></p>

<p style="margin:0pt 0pt 12.0pt;page-break-after:avoid;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">To record the
adoption of the Plan as set forth herein, Ditech Networks, Inc. has caused its
duly authorized officer to execute the same as of the Effective Date.</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.8%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading --></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="48%" colspan="3" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.8%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">DITECH NETWORKS, INC.</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.8%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:5.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="40%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:40.88%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.8%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:5.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="40%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:40.88%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.8%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:5.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="40%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:40.88%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.8%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:5.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="40%" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:40.88%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
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  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:5.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Title:</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="40%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:40.88%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">15</font></p>
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<div>
 <p align="right" style="margin:0pt 0pt 12.0pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;"><br> <br> For Employees Age 40 or Older<br> Individual Termination</font></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">EXHIBIT A</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">RELEASE AGREEMENT</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">I understand and agree completely
to the terms set forth in the Ditech Networks, Inc. Change in Control Severance
Benefit Plan (the &#147;Plan&#148;).</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">I understand that this Release, together with the
Plan, constitutes the complete, final and exclusive embodiment of the entire
agreement between the Company and me with regard to the subject matter hereof.
I am not relying on any promise or representation by the Company that is not
expressly stated therein. Certain capitalized terms used in this Release are
defined in the Plan.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">I hereby confirm my obligations under the Company&#146;s
proprietary information and inventions agreement.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Except as otherwise set forth in this Release, I
hereby generally and completely release the Company and its parents,
subsidiaries, successors, predecessors, affiliates and assigns, and its and
their current and former partners, members, directors, officers, employees,
shareholders, agents, attorneys, accountants, insurers, affiliates and assigns,
from any and all claims, liabilities and obligations, both known and unknown,
that arise out of or are in any way related to events, acts, conduct, or
omissions occurring at any time prior to and including the date I sign this
Release. This general release includes, but is not limited to: (a)&nbsp;all
claims arising out of or in any way related to my employment with the Company
or the termination of that employment; (b)&nbsp;all claims related to my
compensation or benefits, including salary, bonuses, commissions, vacation pay,
expense reimbursements, severance pay, fringe benefits, stock, stock options,
or any other ownership interests in the Company; (c)&nbsp;all claims for breach
of contract, wrongful termination, and breach of the implied covenant of good
faith and fair dealing; (d)&nbsp;all tort claims, including claims for fraud,
defamation, emotional distress, and discharge in violation of public policy;
and (e)&nbsp;all federal, state, and local statutory claims, including claims
for discrimination, harassment, retaliation, attorneys&#146; fees, or other claims
arising under the federal Civil Rights Act of 1964 (as amended), the federal
Americans with Disabilities Act of 1990 (as amended), the federal Age
Discrimination in Employment Act (as amended) (&#147;ADEA&#148;), the federal Employee
Retirement Income Security Act of 1974 (as amended), and the California Fair
Employment and Housing Act (as amended); <i>p</i><i>rovided, however,</i> that nothing in this paragraph shall be
construed in any way to release the Company from its obligation to indemnify me
pursuant to agreement or applicable law.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">I acknowledge that I am knowingly and voluntarily
waiving and releasing any rights I may have under the ADEA, and that the
consideration given under the Plan for the waiver and release in the preceding
paragraph hereof is in addition to anything of value to which I was already
entitled. I further acknowledge that I have been advised by this writing, as
required by the ADEA, that:<font face="Times New Roman">
(a)</font>&nbsp;my waiver and release do not apply to any rights or
claims that may arise after the date I sign this Release;<font face="Times New Roman"> (b)&nbsp;</font>I should consult with an
attorney prior to signing this Release (although I may choose voluntarily not
do so);<font face="Times New Roman"> (c)</font>&nbsp;I
have twenty-one (21)&nbsp;days to consider this Release (although I may choose
voluntarily to sign this Release earlier);<font face="Times New Roman"> (d)&nbsp;</font>I have </font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">1</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

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<br clear="all" style="page-break-before:always;">
 <p align="right" style="margin:0pt 0pt 12.0pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;"><br> <br> For Employees Age 40 or Older<br> Individual Termination</font></p>


<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">seven (7)&nbsp;days following the date I sign this
Release to revoke the Release by providing written notice to an officer of the
Company; and<font face="Times New Roman"> (e)</font>&nbsp;this
Release shall not be effective until the date upon which the revocation period
has expired, which shall be the eighth day after I sign this Release.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">I acknowledge that I have read and understand
Section&nbsp;1542 of the California Civil Code which reads as follows: <b>&#147;A general release does not extend to claims which the creditor does
not know or suspect to exist in his favor at the time of executing the release,
which if known by him must have materially affected his settlement with the
debtor.&#148;</b> I hereby expressly waive and relinquish all rights and
benefits under that section and any law of any jurisdiction of similar effect
with respect to my release of any claims hereunder.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">I acknowledge that to become effective, I must sign
and return this Release to the Company so that it is received not later than
twenty-one (21)&nbsp;days following the date it is provided to me.</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.8%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading --></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="48%" colspan="3" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.8%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">EMPLOYEE</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.8%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:5.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="40%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:40.88%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.8%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:5.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="40%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:40.88%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.8%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:5.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Name:</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="40%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:40.88%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.8%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:5.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="40%" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:40.88%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.8%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:5.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date:</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="40%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:40.88%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">2</font></p>
</div><br><hr size="3" width="100%" noshade color="#010101" align="center">

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<br clear="all" style="page-break-before:always;">

<div>
 <p align="right" style="margin:0pt 0pt 12.0pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;"><br> <br> For Employees Age 40 or Older<br> Group Termination</font></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">EXHIBIT B</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">RELEASE AGREEMENT</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">I understand and agree completely
to the terms set forth in the Ditech Networks, Inc. Change in Control Severance
Benefit Plan (the &#147;Plan&#148;).</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">I understand that this Release, together with the
Plan, constitutes the complete, final and exclusive embodiment of the entire
agreement between the Company and me with regard to the subject matter hereof. I
am not relying on any promise or representation by the Company that is not
expressly stated therein. Certain capitalized terms used in this Release are
defined in the Plan.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">I hereby confirm my obligations under the Company&#146;s
proprietary information and inventions agreement.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Except as otherwise set forth in this Release, I
hereby generally and completely release the Company and its parents,
subsidiaries, successors, predecessors, affiliates and assigns, and its and
their current and former partners, members, directors, officers, employees,
shareholders, agents, attorneys, accountants, insurers, affiliates and assigns,
from any and all claims, liabilities and obligations, both known and unknown,
that arise out of or are in any way related to events, acts, conduct, or
omissions occurring at any time prior to and including the date I sign this
Release. This general release includes, but is not limited to: (a)&nbsp;all
claims arising out of or in any way related to my employment with the Company
or the termination of that employment; (b)&nbsp;all claims related to my
compensation or benefits, including salary, bonuses, commissions, vacation pay,
expense reimbursements, severance pay, fringe benefits, stock, stock options,
or any other ownership interests in the Company; (c)&nbsp;all claims for breach
of contract, wrongful termination, and breach of the implied covenant of good
faith and fair dealing; (d)&nbsp;all tort claims, including claims for fraud,
defamation, emotional distress, and discharge in violation of public policy;
and (e)&nbsp;all federal, state, and local statutory claims, including claims
for discrimination, harassment, retaliation, attorneys&#146; fees, or other claims
arising under the federal Civil Rights Act of 1964 (as amended), the federal
Americans with Disabilities Act of 1990 (as amended), the federal Age
Discrimination in Employment Act (as amended) (&#147;ADEA&#148;), the federal Employee
Retirement Income Security Act of 1974 (as amended), and the California Fair
Employment and Housing Act (as amended); <i>p</i><i>rovided, however,</i> that nothing in this paragraph shall be
construed in any way to release the Company from its obligation to indemnify me
pursuant to agreement or applicable law.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">I acknowledge that I am knowingly and voluntarily
waiving and releasing any rights I may have under the ADEA, and that the
consideration given under the Plan for the waiver and release in the preceding
paragraph hereof is in addition to anything of value to which I was already
entitled. I further acknowledge that I have been advised by this writing, as
required by the ADEA, that:<font face="Times New Roman">
(a)&nbsp;</font>my waiver and release do not apply to any rights or
claims that may arise after the date I sign this Release;<font face="Times New Roman"> (b)&nbsp;</font>I should consult with an
attorney prior to signing this Release (although I may choose voluntarily not
to do so);<font face="Times New Roman"> (c)</font>&nbsp;I
have forty-five (45)&nbsp;days to consider this Release (although I may choose
voluntarily to sign this Release earlier);<font face="Times New Roman"> (d)</font>&nbsp;I have </font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">1</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

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<br clear="all" style="page-break-before:always;">
 <p align="right" style="margin:0pt 0pt 12.0pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;"><br> <br> For Employees Age 40 or Older<br> Group Termination</font></p>


<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">seven (7)&nbsp;days following the date I sign this
Release to revoke the Release by providing written notice to an office of the
Company; <font face="Times New Roman">(e)</font>&nbsp;this
Release shall not be effective until the date upon which the revocation period
has expired, which shall be the eighth day after I sign this Release; and
(f)&nbsp;I have received with this Release a detailed list of the job titles
and ages of all employees who were terminated in this group termination and the
ages of all employees of the Company in the same job classification or
organizational unit who were not terminated.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">I acknowledge that I have read and understand Section
1542 of the California Civil Code which reads as follows: <b>&#147;A general
release does not extend to claims which the creditor does not know or suspect
to exist in his favor at the time of executing the release, which if known by
him must have materially affected his settlement with the debtor.&#148;</b> I
hereby expressly waive and relinquish all rights and benefits under that
section and any law of any jurisdiction of similar effect with respect to my
release of any claims hereunder.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">I acknowledge that to become effective, I must sign
and return this Release to the Company so that it is received not later than
forty-five (45)&nbsp;days following the date it is provided to me.</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.8%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading --></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="48%" colspan="3" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.8%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">EMPLOYEE</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.8%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:5.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="40%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:40.88%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.8%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:5.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="40%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:40.88%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.8%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:5.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Name:</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="40%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:40.88%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.8%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:5.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
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  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
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  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date:</font></p>
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