Senior Management Incentive Plan of Ahl

Exhibit 10.23


MANAGEMENT INCENTIVE PLAN


For the Year 2004 Purpose: To provide incentive awards to identified members of management based upon their individual performance and contribution to the achievement of established company goals. Eligible Participants: Must be employed as of September 1, 2004 and employed continuously through the date of award in one of the following capacities:

ullet Executive Management the CEO, the President, the Executive Vice President or the Director of Operations.

ullet Senior Management (1) a direct report of a member of Executive Management, excluding Division Managers, and (2) others designated by Executive Management.

ullet Key Manager I individuals who have a meaningful impact on achieving corporate goals and profitability during the year, as designated by Executive Management.

ullet Director of Wholesale Operations

ullet Director of Retail Operations Awards: Awards will be based upon both company and individual performance. Awards may consist of (1) a cash distribution and (2) a stock grant to be made pursuant to the company' s Deferred Compensation Plan. The maximum awards that may be granted based upon different levels of performance are identified in Schedule A attached hereto. Subject to such maximums, individual awards will be determined by Executive Management based upon the participant' s individual performance. Timing: Awards will be made when accurate financial data is available for 2004, but in no event later than March 15, 2005.

Distribution

and Vesting: Cash Awards . The cash portion of any award will not be subject to any contingencies and will be currently taxable to the participant and subject to normal withholdings. Stock Grants . ...