diff --git a/vpd-manager/meson.build b/vpd-manager/meson.build
index cb86f87..bb71f2b 100644
--- a/vpd-manager/meson.build
+++ b/vpd-manager/meson.build
@@ -1,3 +1,8 @@
+oem_SOURCES = []
+if get_option('ibm_system').allowed()
+    oem_SOURCES += ['oem-handler/ibm_handler.cpp']
+endif
+
 common_SOURCES = [
     'src/logger.cpp',
     'src/parser_factory.cpp',
@@ -16,7 +21,7 @@
     'src/manager_main.cpp',
     'src/manager.cpp',
     'src/bios_handler.cpp',
-] + common_SOURCES
+] + common_SOURCES + oem_SOURCES
 
 parser_dependencies = [
     sdbusplus,
diff --git a/vpd-manager/oem-handler/ibm_handler.cpp b/vpd-manager/oem-handler/ibm_handler.cpp
new file mode 100644
index 0000000..14ef090
--- /dev/null
+++ b/vpd-manager/oem-handler/ibm_handler.cpp
@@ -0,0 +1,6 @@
+#include "ibm_handler.hpp"
+
+namespace vpd
+{
+// TODO: add implementation
+} // namespace vpd
diff --git a/vpd-manager/oem-handler/ibm_handler.hpp b/vpd-manager/oem-handler/ibm_handler.hpp
new file mode 100644
index 0000000..c94b700
--- /dev/null
+++ b/vpd-manager/oem-handler/ibm_handler.hpp
@@ -0,0 +1,26 @@
+#pragma once
+
+namespace vpd
+{
+/**
+ * @brief Class to handle specific use case.
+ *
+ * Few pre-requisites needs to be taken case specifically, which will be
+ * encapsulated by this class.
+ */
+class IbmHandler
+{
+  public:
+    /**
+     * List of deleted methods.
+     */
+    IbmHandler(const IbmHandler&) = delete;
+    IbmHandler& operator=(const IbmHandler&) = delete;
+    IbmHandler(IbmHandler&&) = delete;
+
+    /**
+     * @brief Constructor.
+     */
+    IbmHandler() {}
+};
+} // namespace vpd