2009 EXECUTIVE OFFICER INCENTIVE COMPENSATION PLAN

Exhibit 10.1

2009 EXECUTIVE OFFICER INCENTIVE COMPENSATION PLAN

PURPOSE: The purpose of the Executive Officer Incentive Compensation Plan is to attract, motivate and retain qualified executive officers to maximize Company performance against pre-defined operating objectives.

BACKGROUND : The Executive Officer Incentive Compensation Plan is a core component of the overall compensation package for the Company’s executive officers. The program affords the executive officers the opportunity to be financially rewarded based on actual results and affords the Company cash conservation when business objectives are not achieved.

PLAN SUMMARY : Executive officers participate in the Plan. Potential incentive compensation under the Plan is based on each participant’s position, salary level and Company performance against pre-defined objectives. Eighty percent of actual incentive compensation is paid quarterly based on year-to-date net revenues and operating income results versus the Plan targets. The remaining 20% is paid after the end of the fiscal year based on fiscal year net revenues and operating income results versus the Plan targets. One-half of the incentive compensation is based on the Company’s performance against year-to-date net revenues targets and the other one-half is based on the Company’s performance against year-to-date operating income targets.

PLAN DETAIL:

     The basis for incentive compensation is the Company’s year-to-date results versus the net revenues and operating income targets. Eighty percent of the potential bonuses are determined and payable quarterly and 20% of the potential bonuses are determined and payable after the end of the fiscal year. In the event that year-to-date performance versus the net revenues and operating income targets are both <80%, no payment is made under the Plan. Actual payment of the quarterly bonuses, if any, is made in the month following the completion of each fiscal quarter after review of the results by the Compensation Committee, except for payment relating to net revenues and operating income >100% of targets. Over achievement and the bonuses determined and payable after the end of the fiscal year, if any, are measured based on the net revenue and operating income performance for the year and paid after the close of the fiscal year after review of the results by the Compensation Committee, but no later than March 14, 2010.

Note: New executive officers will be considered for participation at the discretion of the Compensation Committee. Payments, if any, will be on a pro rata basis.

INCENTIVE COMPENSATION PAYMENT CALCULATIONS

BONUS FORMULA

(% TO YTD NET REVENUES TARGET X FACTOR X SALARY X RATE X .1) +

(% TO YTD OPERATING INCOME TARGET X FACTOR X SALARY X RATE X .1)

FACTOR DETERMINATION:

Note: The percentages of actual net revenues or operating income compared to targets shall be rounded to the nearest whole percent for purposes of determining the Factor. Any amount earned for overachievement of the