Benefits at Langer

Langer/Silipos/Regal Medical, Inc. is proud to offer a comprehensive benefits
package to our employees. The following is an outline of the offered programs.

VACATION – NON SALES EMPLOYEES

All regular full time employees are eligible for vacation time with pay. Regular
part-time employees, working at least 30 hours per week are entitled to
pro-rated paid vacation based on the regular, full time employee vacation
schedule. Vacation time is accrued based on years of service.

Vacation accrual is as follows:

1st year of service..............5 days (3.33 hrs per month) for Non-Management
employees
10 days (6.66 hrs per month) for Management
employees

2-5 years of service.........10 days (6.66 hrs. per month) Year in which you
complete 5 years of service-15 days prorated (10 hrs. per month) after
anniversary date.

Over 5 years of service.......15 days (10 hrs per month)

VACATION - SALES EMPLOYEES

Sales employees are eligible to schedule two weeks vacation per year. Vacation days
must be scheduled at least one week in advance, except in special circumstances approved
by your manager. Vacation time is not carried over or paid out upon termination.
Vacation time will be prorated for new employees based on their hire date. Employees
must complete 90 days of service before vacation can be taken.

PAID TIME OFF – (Does not apply to sales employees)

All regular full and part-time employees, working at least 30 hours per week,
are entitled to a total of five (5) paid time off days each calendar year.
Paid time off is credited to each employee in the beginning of each year. Paid
time off days will be prorated for new hires and can only be utilized after
completion of 90 days of employment.

HOLIDAYS

All employees are eligible for 10 paid holidays per year as follows:
New Year's Day
Good Friday
Memorial Day
Independence Day
Labor Day
Thanksgiving Day
Day after Thanksgiving
Christmas Day
2 Floating Holidays - dates to be designated by the company at the beginning of
each calendar year.

401(k) SAVINGS PLAN

The company offers a long-term savings program to all eligible associates who
are at least age 21 and have completed three months of continuous employment.
Enrollment will be on the first day of the next quarter after completing three
months of employment. You will be automatically enrolled in the Plan unless you
waive the automatic enrollment. The Plan allows employees to contribute up to
60% of eligible compensation on a pre-tax basis. The Company will match, at
$.25 for every dollar, the first 5% of pre-tax monies contributed by the
employee.

LIFE INSURANCE

The Company provides to regular full time employees, working at least 30 hours
per week, basic term life insurance. You will be covered in an amount equal to
1X your annual base salary up to $250,000 under an Accidental Death and
Dismemberment Plan (AD&D). Coverage will be effective the first of the month
after completion of 90 days of employment. This benefit is at no cost to
employees.

HEALTH INSURANCE

Hospitalization and medical coverage is provided. All full and part-time
employees who are scheduled to work at least 30 hours per week and have
completed 90 days of employment are eligible. Enrollment will be the first of
the month after completing 90 days of service for non-management employees.
Management employees are eligible for benefits the first of the month after
completing 30 days of service.

Section 125 Plan

The company offers a pretax benefit contribution option for employees. This
concept in employee benefit coverage is known as a Section 125 Plan and it
allows you to make contributions toward premiums for medical and dental
insurance on a pre-tax, rather than after-tax, basis. This means your premium
contributions are deducted from your gross pay before income and Social Security
tax is calculated.

DENTAL PLAN

All full time and part-time employees who are scheduled to work at least 30
hours a week are eligible to enroll for dental benefits. Enrollment will be the
first of the month after completing 90 days of service for non management
employees. Management employees are eligible the first of the month after
completing 30 days of service.

VISION CARE

Vision care services will be provided by EYEMED at no cost to employees. All
full time and part-time employees who are scheduled to work at least 30 hours a
week are eligible to enroll for vision care benefits. Enrollment will be the
first of the month after completing 90 days of service for non-management
employees. Management employees are eligible the first of the month after
completing 30 days of service.

FLEXIBLE SPENDING ACCOUNT (FSA)

The Company offers a Flexible Benefits Plan which allows you to increase your
spendable income by allowing you to pay for certain benefits (health and
dependent care) on a pre-tax basis. In addition to allowing you to pay for
insurance premium contributions before taxes, you are also able to set aside
money to pay for eligible out-of-pocket expenses for medical, dental, vision and
allowed over the counter health expenses you and your dependents experience
during the year and/or for dependent care expenses.

The annual maximum amount you can designate for FSA is $3,500 for health
expenses and $5,000 for dependent care expenses. Employees are eligible for the
plan the first of the month after completing 90 days of service and are
regularly scheduled to work 30 hours per week

EDUCATION ASSISTANCE PROGRAM

The company encourages all employees to further their prospects for advancement
in the Company through education. It is the policy of the Company to reimburse
tuition, up to a maximum of $1,000 per year, for all full time employees who
take accredited college level or continuing education courses where the course
of study is directly related to the employee's present job duties or work they
might reasonably be expected to aspire to within the Company in the near future.
Employees are eligible after 90 days of service.

DISABILITY LEAVE

The Company provides a long term disability plan, which provides benefits in the
event of a serious health condition that prevents an employee from working.
Short term disability plans are provided in the states that mandate such plans
and vary according to the various state's mandates. The terms and conditions of
the applicable insurance policy govern determination of eligibility for short or
long term disability benefits.