**Building      Materials Holding Corporation**

**Executives’      Supplemental**

**Retirement      Income Plan**

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**Table      of      Contents**

*Page*

| ARTICLE                  1.                  DEFINITIONS           | 114                                                               |
|--------------------------------------------------------------------|-------------------------------------------------------------------|
| 1.1                                                                | Account                                                           | 114 |
| 1.2                                                                | Base                  Salary                                      | 114 |
| 1.3                                                                | Beneficiary                                                       | 114 |
| 1.4                                                                | Board                  of                  Directors              | 114 |
| 1.5                                                                | Change                  in                  Control               | 114 |
| 1.6                                                                | Code                                                              | 115 |
| 1.7                                                                | Committee                                                         | 115 |
| 1.8                                                                | Company                                                           | 115 |
| 1.9                                                                | Company                  Contributions                            | 115 |
| 1.10                                                               | Disability                                                        | 116 |
| 1.11                                                               | Early                  Retirement Date                            | 116 |
| 1.12                                                               | Effective                  Date                                   | 116 |
| 1.13                                                               | Executive                                                         | 116 |
| 1.14                                                               | Fiscal                  Year                                      | 116 |
| 1.15                                                               | Hardship                                                          | 116 |
| 1.16                                                               | Interest                  Credit                                  | 117 |
| 1.17                                                               | Key                  Employee                                     | 117 |
| 1.18                                                               | Normal                  Retirement Date                           | 117 |
| 1.19                                                               | Participant                                                       | 117 |
| 1.20                                                               | Participant                                                       | 117 |
| 1.21                                                               | Plan                                                              | 117 |
| 1.22                                                               | Regulations                                                       | 117 |
| 1.23                                                               | Separation                  from Service                          | 117 |
| 1.24                                                               | Service                                                           | 117 |
| 1.25                                                               | Trust                  or                  Trust Agreement        | 117 |
| 1.26                                                               | Trust                  Fund                                       | 118 |
| 1.27                                                               | Trustee                                                           | 118 |
| 1.28                                                               | Year                  of                  Service                 | 118 |
|                                                               |                                                              |   |
| ARTICLE                  2.                  ELIGIBILITY           | 118                                                               |
| 2.1                                                                | Eligibility                  Requirements                         | 118 |
| 2.2                                                                | Non-Competition                  Requirement                      | 118 |
|                                                               |                                                              |   |
| ARTICLE                  3.                  DEFERRED COMPENSATION | 118                                                               |
| 3.1                                                                | Company                  Contributions                            | 118 |
| 3.2                                                                | Interest                  Credits                                 | 119 |
| 3.3                                                                | Election                  of                  Payment Terms       | 121 |
|                                                               |                                                              |   |
| ARTICLE                  4.                  PAYMENT OF BENEFITS   | 122                                                               |
| 4.1                                                                | Payment                  upon                  Distribution Event | 122 |
| 4.2                                                                | Conditions                  on                  Payment           | 123 |
| 4.3                                                                | Withdrawal                  for Hardship                          | 123 |
| 4.4                                                                | Payment                  Following a Change in Control            | 123 |
| 4.5                                                                | Payment                  upon                  Disability         | 124 |
| 4.6                                                                | Payment                  upon                  Death              | 124 |
| 4.7                                                                | Designation                  of Beneficiary                       | 124 |
| 4.8                                                                | Administration                  of Payments                       | 125 |

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| 4.9                                                                    | Permitted                  Acceleration of Payments                        | 125    |
|------------------------------------------------------------------------|----------------------------------------------------------------------------|--------|
| 4.10                                                                   | Permitted                  Delay of Payments                               | 125    |
|                                                                   |                                                                       |   |
| ARTICLE                  5.                  TRUST                     | 126                                                                        |
| 5.1                                                                    | Accounts                                                                   | 126    |
| 5.2                                                                    | Participants’                  Rights Unsecured                      | 126    |
| 5.3                                                                    | Trust                  Agreement                                           | 126    |
|                                                                   |                                                                       |   |
| ARTICLE                  6.                  AMENDMENT AND TERMINATION | 127                                                                        |
|                                                                   |                                                                       |   |
| ARTICLE                  7.                  ADMINISTRATION            | 127                                                                        |
| 7.1                                                                    | Administration                                                             | 127    |
| 7.2                                                                    | Applying                  for                  Benefits                    | 127    |
| 7.3                                                                    | Liability                  of                  Committee; Indemnification  | 133    |
| 7.4                                                                    | Expenses                                                                   | 133    |
|                                                                   |                                                                       |   |
| ARTICLE                  8.                  GENERAL AND MISCELLANEOUS | 133                                                                        |
| 8.1                                                                    | Rights                  Against Company                                    | 133    |
| 8.2                                                                    | Assignment                  or                  Transfer                   | 134    |
| 8.3                                                                    | Severability                                                               | 134    |
| 8.4                                                                    | Construction                                                               | 134    |
| 8.5                                                                    | Governing                  Law                                             | 134    |
| 8.6                                                                    | Payment                  Due                  to Incompetence              | 134    |
| 8.7                                                                    | Taxes                                                                      | 134    |
| 8.8                                                                    | Insurance                                                                  | 135    |
| 8.9                                                                    | Attorney’s                  Fees                                     | 135    |
| 8.10                                                                   | Plan                  Binding                  on Successors and Assignees | 135    |

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**BUILDING      MATERIALS HOLDING CORPORATION**

**2005      EXECUTIVES’ SUPPLEMENTAL RETIREMENT INCOME PLAN**

**RECITALS**

**ARTICLE      1.  **
**DEFINITIONS**

| 1.1 | ***Account***.                means the                separate account established under the Plan and the Trust for each                participating Participant comprised of Company Contributions to the                Plan                plus Interest Credits.  Interest Credits are applied to the                Account before adding the Company Contributions for the current                year. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.2 | ***Base                Salary***.                means a                Participant’s regular annual compensation for a Plan Year, determined as                of the first day of that year, excluding bonuses, commissions, overtime,                incentive payments, non-monetary awards, and other special compensation,                before reduction for compensation deferred pursuant to all qualified                and                non-qualified plans of the Company.  For any Participant whose                compensation is composed of a Base Salary plus commissions, and whose                Base                Salary is less than $50,000, the Participant’s Base Salary will be deemed                to equal $50,000. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.3 | ***Beneficiary***.                means the                beneficiary designated by the Participant to receive the Participant’s                deferred compensation benefits in the event of his or her                death. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.4 | ***Board                of Directors***.                means the                Board of Directors of the Company. |
|-----|---------------------------------------------------------------------------------------------------------------------|

| 1.5 | ***Change                in Control***.                means the                occurrence of any of the following, limited to the extent any such                occurrence is consistent with the definition of a “change in control” or                similar event described in Code Section 409A or related                Regulations: |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (a) | when                any                “person,” as such term is used in Sections 13(d) and 14(d) of the                Securities Exchange Act of 1934 as amended (“Exchange Act”) (other than                the Company, a Subsidiary or a Company benefit plan, including any                trustee                of such plan acting as trustee) is or becomes the “beneficial owner” (as                defined in Rule 13d-3 under the Exchange Act), directly or indirectly,                of                securities of the Company representing fifty percent (50%) or more                of the                combined voting power of the Company’s then outstanding securities, where                such person’s beneficial ownership of the Company’s securities was not                initiated by the Company or approved by the Company’s Board of Directors;                or |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | the                occurrence of a transaction requiring shareholder approval, and involving                the sale of all or substantially all of the assets of the Company                or the                merger of the Company with or into another corporation, where such                merger                was not initiated by the Company and in which Company is not the                surviving                parent entity; or |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | a                change in                the composition of the Board of Directors of the Company in any 12-month                period, as a result of which fewer than a majority of the directors                are                Incumbent Directors. “Incumbent Directors” means directors who are                elected, or nominated for election, to the Board of Directors of                the                Company with the affirmative votes of at least a majority of the                Incumbent                Directors at the time of such election or nomination (but shall not                include an individual whose election or nomination is in connection                with                an actual or threatened proxy contest relating to the election of                directors to the Company); or |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | any                liquidation or dissolution of the                Company. |
|--------|-----|------------------------------------------------------------------------------|

| 1.6 | ***Code***.                means the                Internal Revenue Code of 1986, as amended from time to                time.  Reference to any Code section shall include any successor                or comparable provision of the Code or application                Regulations. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.7 | ***Committee***.                means the                Compensation Committee of the Board of Directors of the Company or                any                other committee designated by the Board of Directors of the Company                to                administer the Plan in accordance with Article                8. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.8 | ***Company***.                means                Building Materials Holding Corporation, a Delaware Corporation, any                successor organization thereto, and any corporation or other entity                that                must be aggregated with Building Materials Holding Corporation pursuant                to                the Code or Regulations. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.9 | ***Company                Contributions***.                means the                Company’s contribution to a Participant’s Account as determined in                accordance with Section 3.1. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 1.10 | ***Disability***.                means— |
|------|-----------------------------------------------|

|   |   | the                condition                of being unable to engage in any substantial gainful activity by                reason of                any medically determinable physical or mental impairment which can                be                expected to result in death or can be expected to last for a continuous                period of not less than 12 months, or |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   | by                reason of                suffering from any medically determinable physical or mental impairment                that is expected to result in death or can be expected to last for                a                continuous period of not less than 12 months, receiving income replacement                benefits for a period of not less than 3 months under an accident                and                health plan covering employees of the                Company. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.11 | ***Early                Retirement Date***.** **means                the                date on which a Participant attains age 60 with at least 15 Years                of                Service or attains age 55 with at least 25 Years of                Service. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.12 | ***Effective                Date***.                means                January 1, 2005. |
|------|-------------------------------------------------------------------------------------------|

| 1.13 | ***Executive***.                means an                Executive or highly compensated individual of the Company or of any                division, subsidiary or affiliate of the Company who is eligible                to become                a Participant in the Plan under Section                3.1. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.14 | ***Fiscal                Year***.                means the                fiscal year of the Company as established from time to                time. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.15 | ***Hardship***.                refers to a                distribution made on account of an unforeseeable immediate and heavy                financial need of the Participant and that is necessary to satisfy                that                financial need in accordance with Code Section 409A and the related                Regulations. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | *Amount*.  The                amounts distributed with respect to an emergency cannot exceed the                amounts                necessary to satisfy such emergency plus amounts necessary to pay                taxes                reasonably anticipated as a result of the distribution, after taking                into                account the extent to which such hardship is or may be relieved through                reimbursement or compensation by insurance or otherwise or by liquidation                of the Participant’s assets (to the extent the liquidation of such assets                would not itself cause severe financial                hardship). |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | *(b)* | *Circumstances*.  Whether                a Participant has an immediate and heavy financial need shall be                determined by the Committee based on all relevant facts and circumstances,                and shall refer to a                severe                financial hardship to the Participant resulting from an illness or                accident of the Participant, the Participant’s spouse, or a dependent (as                defined in Code Section 152(a)) of the Participant; loss of the                Participant’s property due to casualty; or other similar extraordinary and                unforeseeable circumstances arising as a result of events beyond                the                control of the Participant. |
|--------|-------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 1.16 | ***Interest                Credit***.                means                earnings credited to a Participant’s Account as determined in accordance                with Section 3.2. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.17 | ***Key                Employee***.                means— |
|------|----------------------------------------------------------------|

|   | (a) | an                officer of                the Company having an annual compensation greater than $130,000 (as                adjusted), |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | a                5% owner of                the Company, or |
|--------|-----|-------------------------------------------------------------|

|   | (c) | a                1% owner of                the Company having annual compensation from the Company of more than                $150,000. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------|

| 1.18 | ***Normal                Retirement Date***.                means the                date on which the Participant attains age 65 or the date specified                in his                or her Participation Agreement. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.19 | ***Participant***.                means a                person who is selected to participate in the Plan and has satisfied                the                conditions of Section 2.1. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.20 | ***Participation                Agreement***.                means the                election to participate in the Plan under certain terms as completed                by a                Participant. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.21 | ***Plan***.                means the                Executives’ Supplemental Retirement Income Plan of Building Materials                Holding Corporation, as amended from time to                time. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.22 | ***Regulations*****.**                means the                rules, regulations, interpretations and procedures promulgated under                the                Code, as modified from time to                time. |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.23 | ***Separation                from Service***.                means the                termination of the Participant’s Service prior to his Normal Retirement                Date.  A Participant who is on temporary leave of absence,                whether with or without pay, shall not be deemed to have terminated                Service.  “Separation from Service” shall be interpreted in                accordance with the meaning of “separation from service” or similar term                under Code Section 409A and related                Regulations. |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.24 | ***Service***.                means the                Participant’s service with the Company that is not interrupted or                terminated.  The Committee, in its sole discretion, may                determine whether Service shall be considered interrupted or terminated                in                any circumstance, including (but not limited to) in the case of any                leave                of absence approved by the Company, including sick leave, military                leave                or any other personal leave. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.25 | ***Trust***or***Trust Agreement*****.**                means the                Trust Agreement applicable to the Plan, as amended from time to time,                entered into between the Company and the Trustee to carry out the                provisions of the Plan. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 1.26 | ***Trust                Fund***.                means the                cash and other assets and/or properties held and administered by                Trustee                pursuant to the Trust to carry out the provisions of the                Plan. |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.27 | ***Trustee***.                means the                designated Trustee acting at any time under the                Trust.   |
|------|------------------------------------------------------------------------------------------------------------------------------------------|

| 1.28 | ***Year                of Service***.                means any                12-consecutive-month period in which a Participant is in Service,                commencing with the Participant’s date of hire, as determined by the                Committee in its sole discretion. |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**ARTICLE      2.  **
**ELIGIBILITY**

| 2.1 | **Eligibility                Requirements**.  In                order to participate in the Plan, the Executives of the Company selected                to participate by the Company must— |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   | belong                to a                select group of highly compensated or management employees within                the                meaning of ERISA and related                Regulations; |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   | execute                a                Participation Agreement in the form provided by the Committee;                and |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------|

|   |   | if                the                Company desires to purchase key man life insurance on the Participant’s                life for its sole benefit, cooperate so that the Company may obtain                a                valid insurance contract. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.2 | **Non-Competition                Requirement**.  If                a Participant has a Separation from Service with the Company and,                without                the specific written consent of the Company, accepts a position of                employment with a competitor of the Company within 12 months of Separation                from Service, Plan benefits will be limited to the lesser of (a)                the                Retirement Account Balance at the date of termination, and (b) the                sum of                Company Contributions attributable to the Participant without interest                or                other appreciation.  If, in the sole discretion of the                Committee, conditions warrant, the Committee may grant permission                in the                form of a general waiver rather than applied to a specific                position. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**ARTICLE      3.  DEFERRED COMPENSATION**

| 3.1 | **Company                Contributions**.   |
|-----|-------------------------------------------------------|

|   | (a) | ***Allocation                to Plan***.  The                Company Contributions allocated to the Plan shall be determined as                follows: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | Subject                to                subsection (b), the Company shall allocate a portion of a percentage                of                after-tax earnings of the Company, as determined from time to time                by the                Board of Directors in its sole discretion.  As of the Effective                Date, this amount is 65% of 5.5% of after-tax                earnings. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (2) | The                amounts                to be allocated to the Plan may be changed by the Board of Directors                at                any time.  The method of allocation of the funds among                Participant Accounts may be changed as deemed necessary to maintain                equity                among Participants, as determined by the Committee with the approval                of                the Board of Directors.  Participants will be notified of                changes as soon as practicable after the change is                adopted. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | ***Allocation                Among Participants***.  The                benefit allocation to each Participant’s Account in accordance with the                following calculation: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | The                portion                of the Base Salary of each Participant that is in excess of $40,000                will                be added to obtain the total of all Participants’ Base Salaries, each only                with respect to the portion in excess of $40,000, which shall be                the                denominator. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | The                portion                of the Base Salary of each Participant that is in excess of $40,000                will                be divided by the denominator calculated in subsection (b)(1) to                obtain a                percentage, calculated to the nearest one-hundred                thousandth. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | A                Participant’s allocation to the Plan shall equal the percentage obtained                in subsection (b) multiplied by the Company Contributions determined                in                Section 3.1, up to a maximum of 30% of the Participant’s Base Salary, or                such other percentage as determined by the Committee from time to                time. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.2 | **Interest                Credits and Method of Payment**.  Subject                to Article 4, Interest Credits shall be determined according to the                Participant’s Years of Service and the applicable method of payment, as                determined under this section. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | ***Prior                to Commencement of Payment***.  The                Company shall credit each Participant’s Account with a simple interest                rate, expressed as an annual rate, as of January 1 of each year,                which                rate may be changed by the Committee from time to time.  As of                the Effective Date, with respect to Accounts that have not yet commenced                payment under Article 4, the rates applicable to Account accruals                are as                follows: |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| **Participant****Classification**                                    | **Years                    of Service**            | **Interest                    Credit Rate** |
|----------------------------------------------------------------------|----------------------------------------------------|---------------------------------------------|
| Active                    Employees                                  | —                                            | 7.0%                                        |
| Inactive                    Employees                                | Fewer                    than                    5 | 0.0%                                        |
| At                    least 5,                    but fewer than 10  | 1.5%                                               |
| At                    least 10,                    but fewer than 15 | 3.0%                                               |
| At                    least 15,                    but fewer than 20 | 4.0%                                               |
| At                    least 20,                    but fewer than 25 | 5.0%                                               |
| 25                    or                    more                     | 6.0%                                               |

|   | (b) | ***After                Commencement of Payment***.  After                the payment of installments has commenced under Article 4, the Company                shall continue to credit each affected Participant’s Account with a simple                interest rate, expressed as an annual rate, as of January 1 of each                year.  As of the Effective Date, the rates applicable to the                method of payment elected are as                follows: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | *General                Rule*.  Subject                to subsection (b)(2), the Interest Credit rate applicable to each                method                of payment shall be determined by the number of Years of Service                completed                by the Participant prior to his or her Separation from Service and                the                method of payment elected by the Participant pursuant to Section                3.3, as                follows: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **Participant                    Classification or Event**                                                                                                                                                                                                                                                     | **Monthly****Installment****Period****Available** | **Corresponding****Interest                    Credit****Rate** |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------|-----------------------------------------------------------------|
| Participants                    having a Separation from Service—- after                    completing *at                    least*                    25 Years of                    Service, or- after                    the                    Participant’s Normal Retirement Date | 15                    years                       | 9.0%                                                            |
| - after                    completing *at                    least*                    25 Years of                    Service                                                                                                                                                                             | 10                    years                       | 8.0%                                                            |
| 5                    years                                                                                                                                                                                                                                                                                     | 7.0%                                              |
| - prior                    to                    completing 25 Years of Service                                                                                                                                                                                                                           | 15                    years                       | 6.0%                                                            |
| 10                    years                                                                                                                                                                                                                                                                                    | 5.0%                                              |
| 5                    years                                                                                                                                                                                                                                                                                     | 4.0%                                              |

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|   | (2) | *Disability                or Death*.  In                the event of the Participant’s Disability or death prior to the                commencement of Plan payments, the Participant’s Account shall be payable                in monthly installments over 5 years, and the applicable Interest                Credit                rate shall be determined as                follows: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **Participant                  Classification or Event**                                                                                                                                                                                               | **Monthly****Installment****Period                  Available** | **Corresponding****Interest                  Credit****Rate** |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------|---------------------------------------------------------------|
| Participant’s                  Disability or death—- while                  in                  Service, or- after                  completing *at                  least*                  25 Years of                  Service | 5                  years                                        | 9.0%                                                          |
| - prior                  to                  completing 25 Years of Service                                                                                                                                                                       | 5                  years                                        | 6.0%                                                          |

|   | (c) | ***Interest                Calculations***.  The                computations of future values, present values or installment payments                shall use the “end of period” assumption for the first                payment. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.3 | **Election                of Payment Terms**. |
|-----|-----------------------------------------------|

|   | (a) | ***Initial                Election - Method of Distribution***.  By                the later of December 31, 2005 and the date that is 30 days after                becoming                eligible for the Plan, or such later date as permitted under Code                Section                409A, each Participant (or Beneficiary) will submit an election of                the                method of distribution applicable to the Participant’s entire                Account.  Participants may choose among the following methods of                distribution in accordance with the form provided by the                Committee: |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | a                single lump                sum payment, or |
|--------|-----|-------------------------------------------------------------|

|   | (2) | monthly                installments over                a                designated period of 5, 10 or 15 years,                which                election shall affect the Interest Credits that may be credited to                the                Participant’s Account in accordance with Section 3.2, and which                installment shall be treated as a single payment for election                purposes. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (b) | ***Subsequent                Elections to Change Timing or Method of                Distribution***.  A                Participant (or Beneficiary) may not accelerate                the time or schedule of any payment under the Plan, except as provided                in                Regulations.  Any                change to                an election regarding the timing or method of distribution must satisfy                the following conditions to be                effective: |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | the                subsequent election to delay a payment must be made no later than                12                months prior to the date of the first scheduled payment;                and |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | the                first                payment must be deferred for a period of at least 5 years from the                date                the payment would otherwise have been                made. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**ARTICLE      4.  PAYMENT OF**
**      BENEFITS**

| 4.1 | **Payment                upon Distribution Event**.  Subject                to the provisions of this article, the Company shall commence                distributions in accordance with the terms of a Participant’s elections                under Article 3 upon the earliest to occur of the following                events: |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | upon                the                Participant’s Separation from Service following his or her Early                Retirement Date; |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | upon                the                Participant’s Separation from Service following his or her Normal                Retirement Date; |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | upon                such                other date as specified by the Participant in the applicable Participation                Agreement, provided that such date is one of the                following: |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | a                specific                date, including a specified age of the                Participant, |
|--------|-----|-------------------------------------------------------------------------------------------------------------|

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|   | (2) | the                beginning                of the Plan Year following the passage of a specified number of years,                or |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | the                Participant’s Separation                from Service, or,                in the                case of Key Employees, a                date that                is 6 months after the date of Separation                from Service (or, if earlier, the                Participant’s date                of                death), if the Separation                from Service is later than the Participant’s Early Retirement                Date. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.2 | **Conditions                on Payment**.  No                payment shall be due under the Plan if (a) the Participant has a                Separation from Service prior to his Normal Retirement Date by reason                of                fraudulent or dishonest conduct, or (b) the Participant has violated                the                non-compete provisions of Section 2.2, each as determined according                to the                Committee in its sole discretion.  In the case of a Participant                who has had a Separation from Service prior to his Normal Retirement                Date                by reason of fraudulent or dishonest conduct, and who has not violated                the                non-compete provisions of Section 2.2, the Committee may, in its                sole                discretion, provide for payment to the Participant in a lump sum                equal to                the sum of the Company Contributions attributable to the Participant                without Interest Credits. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.3 | **Withdrawal                for Hardship**.  A                Participant may apply for distributions from his or her Account to                the                extent that the Participant demonstrates to the reasonable satisfaction                of                the Committee that he or she needs the funds due to                Hardship.  The Committee may deny a withdrawal for Hardship for                any reason or approve a upon any terms permitted under the Code and                Regulations, as determined in its sole                discretion. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.4 | **Payment                Following a Change in Control**. |
|-----|-----------------------------------------------------------|

|   | (a) | ***Benefits                Following an Approved Change of Control***. |
|--------|-----|------------------------------------------------------------------------|

|   | (1) | In                the event                a Participant’s has a Separation from Service for any reason within a                5-year period following a Change of Control, and the transaction                constituting the Change of Control was approved in writing prior                to its                consummation by a majority vote of the members of the Company’s incumbent                Board of Directors (an “Approved Change of Control”), then the Participant                shall be entitled to receive monthly installment payments of his                or her                Account over a period of 5 years applying a 9% Interest Credit during                the                period of payment. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Following                an                Approved Change of Control, any Participant (or Beneficiary) already                receiving benefit payments under the Plan shall continue to receive                benefit payments under the Plan for the lesser                of— |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | the                remainder                of the current installment schedule, or |
|--------|-----|-------------------------------------------------------------------------------------|

|   | (B) | a                5-year                period commencing upon the consummation of the Approved Change of                Control. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------|

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|   | (b) | ***Benefits                Following an Unapproved Change of Control***. |
|--------|-----|--------------------------------------------------------------------------|

|   | (1) | In                the event                a Participant’s has a Separation from Service for any reason within a                5-year period following a Change of Control, and the Change of Control                was*not*                approved in                writing prior to its consummation by a majority vote of the members                of the                Company’s incumbent Board of Directors (an “Unapproved Change of                Control”), then the Participant shall be entitled to receive payment of                his or her Account balance in a lump sum                payment. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Following                an                Unapproved Change of Control, any Participant (or Beneficiary thereof)                already receiving payments under the Plan shall receive the remainder                of                his or her benefit under the Plan in the form of a lump sum                payment. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | ***Delayed                Payment***.  In                the case of a Key Employee, any payment made on account of a Separation                from Service following a Change in Control shall not be made until                a                date that                is 6 months after the date of Separation                from Service. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.5 | **Payment                upon Disability**.  Upon                a Participant’s Disability, as determined by the Committee in its sole                discretion, prior to the date when payment of his or her Accounts                would                otherwise commence under Article 3, the Participant will be entitled                to                receive all amounts credited to the Accounts as of the date of Disability                according to the method of payment elected by the Participant. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.6 | **Payment                upon Death**.  Upon                a Participant’s Separation from Service by reason of death, prior to the                date when payment of his or her Accounts would otherwise commence,                the                Participant’s Beneficiary will be entitled to receive all amounts credited                to the Accounts of the Participant as of the date of death according                to                the method of payment elected by the Participant, or to the extent                permissible under Code Section 409A, according to the method of payment                elected by the Beneficiary.  Upon the death of the Participant                following the commencement of distribution, but prior to complete                distribution of the entire balance of the Participant’s Accounts, the                balance of the Participant’s Accounts on the date of death shall continue                to be paid in the elected form of payment to the Participant’s                Beneficiary; provided, however, that if the Participant has received                at                least all of the scheduled monthly installments prior to his or her                death,                no further benefits shall be due under the                Plan. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.7 | **Designation                of Beneficiary**.  The                Participant may designate a Beneficiary or Beneficiaries to receive                any                amount due hereunder by the Participant by written notice thereof                to the                Company at any time prior to his or her death and may revoke or change                the                Beneficiary so designated without the Beneficiary’s consent by written                notice delivered to Company at any time and from time to time prior                to the                Participant’s death.  If the Participant is married and a                resident of a community property state, one half of any amount due                under                the Plan which is the result of an amount contributed to the Plan                during                the Participant’s marriage is the community property of the Participant’s                spouse and the Participant may designate a Beneficiary or Beneficiaries                to                receive only the Participant’s one-half interest. If the Participant shall                have failed to designate a Beneficiary, or if no such Beneficiary                shall                survive him, then such amount shall be paid to his or her estate.                Designations of Beneficiaries shall be in the form provided by the                Committee. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 4.8 | **Administration                of Payments**.  Distribution                of the lump sum or the first installment shall be made or commence                within                90 days following the date of the distribution event or the proper                identification of the Beneficiary, if later, as applicable, but in                no                event later than the end of the 21⁄2 month period following the Plan Year in                which occurs the distribution event.  Subsequent installments,                if any, shall be made on the first day of each month following the                first                installment as determined by Company.  The amount of each                installment shall be calculated by dividing the Account balance as                of the                date of the distribution by the number of installments remaining                pursuant                to the Participant’s distribution election.  Each such                installment, if any, shall take into account Interest Credits credited                to                the balance of the Account remaining                unpaid. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.9 | **Permitted                Acceleration of Payments**.  To                the extent permitted by Code Section 409A and related Regulations,                the                Company may, in the sole discretion of the Committee, commence                distribution to Participant, Participant’s Beneficiary or other                appropriate payee the portion of Participant’s Account authorized for                distribution in accordance with Code Section 409A and related Regulations,                including the following: |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | amounts                payable to an individual other than the Participant under a domestic                relations order approved by the Committee in its sole                discretion; |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | de                minimis                cashout payments that result in the termination of the entirety of                a                Participant’s interest in the Plan, if the payment is made on or before                the later of December 31 of the Plan Year in which occurs the                Participant’s Separation from Service or the date 21⁄2 months after the                Participant’s Separation from Service and the payment is not greater than                $10,000; |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | payment                to                Participant to pay the Federal Insurance Contributions Act tax imposed                under Code Section 3101 and 3121(v)(2) on Eligible Compensation deferred                under the Plan, grossed up as permitted under applicable Regulations;                and |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | payment                to                Participant in the event the Plan with respect to that Participant                fails                to meet the requirements of Code Section 409A and related Regulations                in                an amount not to exceed the amount required to be included in income                as a                result of the failure to comply with the requirements of Code Section                409A                and the related Regulations. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.10 | **Permitted                Delay of Payments**.  To                the extent permitted by Code Section 409A and related Regulations,                the                Company shall delay distribution to Participant, Participant’s Beneficiary                or other appropriate payee the portion of Participant’s vested Plan                Benefit authorized for distribution to the                extent— |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (a) | that                the                Committee reasonably anticipates that the Company’s deduction with respect                to such payment otherwise would be limited or eliminated by application                of                Code Section 162(m); |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | that                the                Committee reasonably anticipates that the making of the payment will                violate a term of a loan agreement or other similar contract to which                the                Company is a party, and such violation will cause material harm to                the                Company; |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | that                the                Committee reasonably anticipates that the making of the payment will                violate federal securities laws or other applicable law; |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | upon                such                other events and conditions as may be permitted under the Code and                Regulations; |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------|

**ARTICLE      5.  **
**TRUST**

| 5.1 | **Accounts**.  The                Company shall establish separate Accounts for each Participant who                participates in the Plan.  No special fund shall be established                nor shall any note or security be issued by the Company with respect                to a                Participant’s Accounts. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.2 | **Participants’                Rights Unsecured**.  The                right of the Participant or his or her Beneficiary to receive a                distribution hereunder shall be an unsecured claim against the general                assets of the Company, and neither the Participant nor his or her                Beneficiary shall have any rights in or against any amount credited                to his                or her Account or any other specific assets of the Company, except                as                otherwise provided in the Trust.  Nothing contained in the Plan,                and no action taken pursuant to its provisions, shall create or be                construed to create a trust of any kind or a fiduciary relationship                between the Plan and the Company or any other                person.   |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.3 | **Trust                Agreement**.  The                Company may establish the Trust for the purpose of retaining assets                set                aside by the Company pursuant to the Trust Agreement for payment                of all or                a portion of the amounts payable pursuant to the Plan.  Any                benefits not paid from the Trust shall be paid solely from the Company’s                general funds, and any benefits paid from the Trust shall be credited                against and reduced by a corresponding amount the Company’s liability to                the Participants under the Plan.  No special or separate fund,                other than the Trust Agreement, shall be established and no other                segregation of assets shall be made to assure the payment of any                benefits                hereunder.  All Trust Funds shall be subject to the claims of                general creditors of the Company in the event the Company is insolvent                (as                that term is defined in the Trust Agreement).  The obligations                of the Company to pay benefits under the Plan constitute an unfunded,                unsecured promise to pay and Participants shall have no greater rights                than general creditors of the Company.  Trust assets shall not,                at any time, be located outside of the United States or be transferred                outside of the United States, whether or not such assets are available                to                satisfy claims of general                creditors. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**ARTICLE      6.  **
**AMENDMENT      AND TERMINATION**

**ARTICLE      7.  **
**ADMINISTRATION**

| 7.1 | **Administration**.  The                Committee shall administer and interpret the Plan in accordance with                the                provisions of the Plan and the Trust Agreement.  Any                determination or decision by the Committee shall be conclusive and                binding                on all persons who at any time have or claim to have any interest                whatever                under the Plan.  To the extent required to avoid penalties under                section 409A of the Internal Revenue Code, the Committee intends                to                interpret and operate the Plan in all respects in compliance with                Code                Section 409A and related                Regulations. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 7.2 | **Applying                for Benefits**.  The                following claims procedures are generally applicable to claims filed                under                the Plan.  To the extent required                by                law and to the extent the Committee is ruling on a claim for benefits                on                account of a disability, the Plan will follow, with respect to that                claim,                claims procedures required by law for plans providing disability                benefits. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | ***General                Procedures***.  Subject                to the provisions of subsection (b), the following procedures shall                apply                in the determination of claims under the                Plan. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | *Filing                a Claim**.  *All                applications and claims for benefits shall be filed in writing by                the                Participant, his or her Beneficiary, or the authorized representative                of                the claimant, by completing the procedures required by the                Committee.  The procedures shall be reasonable and may include                the completion of forms and the submission of documents and additional                information. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | *Review                of Claim**.  *The                Committee                shall review all applications and claims for benefits and shall decide                whether to approve or deny the claim in whole or in part.  If a                claim is denied in whole or in part, the Committee shall provide                written                notice of denial to the claimant within a reasonable period of time                no                later than 90 days after the Committee receives the claim, unless                special                circumstances require an extension of time for processing the                claim.  If an extension is required, the Committee shall notify                the claimant in writing (including by electronic media) by the end                of the                initial 90-day period and indicate the special circumstances requiring                an                extension of time and the date by which the Committee expects to                render a                decision on the claim.  The extension shall not exceed an                additional 90 days.  The notice of denial shall be written                (including in electronic media) in a manner calculated to be understood                by                the claimant and shall include the                following: |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (A) | specific                reasons for the denial; |
|--------|-----|-------------------------------------------------|

|   | (B) | specific                references to pertinent Plan                provisions; |
|--------|-----|---------------------------------------------------------------------------------|

|   | (C) | description                of any additional material or information necessary for the claimant                to                perfect his or her claim and an explanation of why such material                or                information is necessary; and |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (D) | appropriate                information as to the steps the claimant should take if he or she                wishes                to submit the denied claim for review, including any applicable time                limits and including a statement of the claimant’s right to bring a civil                action under ERISA § 502(a) following a denied claim on                review. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | *Appealing                a Claims Denial**.  *If                the                claimant wishes a review of the denied claim, he or she shall notify                the                Committee in writing within 60 days of the claimant’s receipt of                notification of the denied claim.  The claimant or the                claimant’s representative may review pertinent Plan documents and may                submit issues or comments to the Committee in writing.  The                claimant or the claimant’s representative may provide the Committee with a                written statement of the claimant’s position and with written materials in                support of his or her position, including documents, records and                other                information relating to the claim.  The claimant or the                claimant’s representative may have, upon request and free of charge,                reasonable access to, and copies of, all documents, records and other                information relevant to the claim.  A document, record or other                information shall be considered relevant to the claim if such document,                record or other information (A) was relied upon in making the benefit                determination, (B) was submitted, considered or generated in the                course of                making the benefit determination, without regard to whether such                document,                record or other information was relied upon in making the benefit                determination, or (C) demonstrates compliance with the administrative                processes and safeguards designed to ensure and verify that benefit                claim                determinations are made in accordance with the Plan and that, where                appropriate, the Plan provisions have been applied consistently with                respect to similarly situated                claimants. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (4) | *Review                of Appeal*.  The                Committee shall forward all requests for review of a denied claim                together                with all associated documents to the Chairman of the Committee promptly                after receipt.  The Committee shall make its decision on review                solely on the basis of the written record, including documents and                written                materials submitted by the claimant and/or the claimant’s                representative.  The Committee shall make a decision on review                within a reasonable period of time, not later than 60 days after                the                Committee receives the claimant’s written request for review unless                special circumstances require additional time for review of the                claim.  If the Committee needs an extension of time to review                the claim, it shall notify the claimant in writing before the end                of the                initial 60-day period, and shall indicate the special circumstances                requiring an extension of time and the date by which the Committee                expects                to render the determination on review.  The extension shall not                be longer than an additional 60 days.  The decision on review                will be written in a manner calculated to be understood by the                claimant.  If the claim is denied, the written noticed shall                include specific reasons for the decision as well as specific references                to pertinent Plan provisions on which the decision is based, a statement                of the claimant’s right to bring an action under ERISA § 502(a) and a                statement that the claimant is entitled to receive, upon request                and free                of charge, reasonable access to, and copies of, all documents, records                and                other information relevant to the claimant’s claim for benefits, with                “relevant” defined as provided in the previous                subsection.   |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | ***Determination                of Disability***.  To                the extent the Committee is determining a claims for benefits under                the                Plan on account of disability, the following procedures shall                apply. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | *Notice                of Denial*.  If                any person claiming benefits under the Plan on account of disability                is                denied such benefits by the Committee, no later than 45 days after                receipt                of the claim by the Committee (or within 75 days if special circumstances                require an extension and if written (including electronic) notice                of such                extension and circumstances is given to such person within the initial                45-day period), he or she shall be furnished with written notification                from the Committee stating the following: The notice of denial shall                be                written (including in electronic media) in a manner calculated to                be                understood by the claimant and shall include the following: |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | specific                reasons for the denial; |
|--------|-----|-------------------------------------------------|

|   | (B) | specific                references to pertinent Plan provisions on which the adverse determination                is based; |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------|

----

|   | (C) | description                of the Plan’s review procedures and time limits applicable to such                procedures, including a statement of the claimant’s right to bring a civil                action under ERISA Section 502(a) following an adverse benefit                determination on review; |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (D) | if                an                internal rule, guideline, protocol or other similar criterion (a                “Guideline”) was relied upon in making the adverse determination, either                (A) a copy of the Guideline, or (B) a statement that such                Guideline was relied upon in making the adverse determination and                a                statement that a copy of such Guideline will be provided free of                charge to                the claimant upon request; and |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (E) | if                the                adverse benefit determination is based on a medical necessity or                experimental treatment or similar exclusion or limit, either an                explanation of the scientific or clinical judgment for the determination,                applying the terms of the Plan to the claimant’s medical circumstances, or                a statement that such explanation will be provided free of charge                upon                request. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | *Appeal                Process*.  A                claimant shall have 180 days following receipt of a notification                of an                adverse benefit determination within which to appeal the                determination.  A claimant shall be entitled to submit on appeal                written comments, documents, records and other information relating                to the                claim.  During the time the claimant has for filing an appeal,                the claimant shall be provided, upon request and free of charge,                reasonable access to and copies of all documents, records and other                information relevant to the claim.  The Committee shall forward                all requests for review of a denied claim together with all associated                documents to the Chair of the Committee promptly after                receipt.  The Committee’s review of the claim shall take into                account all comments, documents, records and other information submitted                by the claimant relating to the claim, without regard to whether                such                information was submitted or considered in the initial benefit                determination.  The review shall not give deference to the                initial adverse benefit determination.  If the initial benefit                determination was, in whole or in part, based on medical judgment                (including determinations with regard to whether a particular treatment,                drug or other item is experimental, investigational, or not medically                necessary or appropriate), in deciding the appeal the Committee shall                consult with a health care professional who has appropriate training                and                experience in the field of medicine involved in the medical                judgment.  Such professional shall be an individual who is                neither an individual who was consulted in connection with the adverse                benefit determination that is the subject of the appeal, nor the                subordinate of any such individual.  If the Plan obtained advice                from any medical or vocational experts in making the initial benefit                determination, the Committee shall identify such experts to the claimant,                regardless of whether the advice was relied upon in making the initial                benefit determination. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

|   | (3) | *Notification                of Benefit Determination on Review*.  The                Committee shall provide the claimant with written notification of                the                Plan’s benefit determination on review.  If on review the                initial denial of benefits is affirmed, the notification shall set                forth,                in a manner calculated to be understood by the claimant, the                following: |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | specific                reason for the adverse                determination; |
|--------|-----|------------------------------------------------------------------------------|

|   | (B) | specific                references to pertinent Plan provisions on which the adverse determination                is based; |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------|

|   | (C) | statement                that the claimant is entitled to receive, upon request and free of                charge,                reasonable access to, and copies of, all documents, records, and                other                information relevant to the claimant’s claim for                benefits; |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (D) | statement                describing the Plan’s voluntary appeal procedures, if any, and describing                the claimant’s right to obtain the information about such procedures, and                a statement of the claimant’s right to bring an action under ERISA Section                502(a); |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (E) | if                a                Guideline was relied upon in making the adverse determination, either                (A) a copy of the Guideline, or (B) a statement that such                Guideline was relied upon in making the adverse determination and                a                statement that a copy of such Guideline will be provided free of                charge to                the claimant upon request; |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (F) | if                the                adverse benefit determination is based on a medical necessity or                experimental treatment or similar exclusion or limit, either an                explanation of the scientific or clinical judgment for the determination,                applying the terms of the Plan to the claimant’s medical circumstances, or                a statement that such explanation will be provided free of charge                upon                request; and |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (G) | the                following                statement: “You and your Plan may have other voluntary alternative dispute                resolution options, such as mediation.  One way to find out what                may be available is to contact your local U.S. Department of Labor                Office                and your State insurance regulatory                agency.” |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | The                Committee                shall have full discretionary authority to consider claims filed                under the                Plan and to determine eligibility, status and rights of all individuals                under the Plan and to construe any and all terms of the Plan. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | Following                the                approval of a claim for benefits under the Plan, pursuant to the                claims                procedure set forth in this section, the Committee shall have the                authority to construe and administer the Plan in a manner that is                consistent with the payment of benefits in accordance with the approved                claim. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 7.3 | **Liability                of Committee; Indemnification**.  To                the extent permitted by law, the Committee shall not be liable to                any                person for any action taken or omitted in connection with the                interpretation and administration of the Plan unless attributable                to his                or her own bad faith or willful misconduct.  The Committee may                employ legal counsel, consultants, actuaries and agents as they may                deem                desirable in the administration of the Plan and may rely on the opinion                of                such counsel or the computations of such consultant or other                agent.  The Committee shall provide for the keeping of detailed                written minutes of its actions hereunder, which shall be reviewed                by the                legal counsel or the consultant engaged by the Committee prior to                their                finalization. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 7.4 | **Expenses**.  The                costs of the establishment of the Plan and the adoption of the Plan                by the                Company, including but not limited to legal and accounting fees,                shall be                borne by the Company.  The expenses of administering the Plan                shall be borne by the Trust; provided, however, that the Company                shall                bear, and shall not be reimbursed by, the Trust for any tax liability                of                the Company associated with the investment of assets by the                Trust.  All taxes associated with participation in the Plan,                including any tax liability under Code Section 409A, shall be borne                by the                Participant. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**ARTICLE      8.  **
**GENERAL      AND      MISCELLANEOUS**

| 8.1 | **Rights                Against the Company**.  Except                as expressly provided by the Plan, the establishment of the Plan                shall not                be construed as giving to any Participant or to any person whomsoever,                any                legal, equitable or other rights against the Company, or against                its                officers, directors, agents or shareholders, or as giving to any                Participant or Beneficiary any equity or other interest in the assets,                business or shares of Company stock or giving any Participant the                right to                be retained in the employment of the Company.  All Participants                shall be subject to discharge (with or without cause) to the same                extent                they would have been if the Plan had never been adopted.  The                rights of a Participant hereunder shall be solely those of an unsecured                general creditor of the Company.  Neither the Plan nor any                action taken hereunder shall be construed as giving to any Participant                the                right to continue rendering services to or for the benefit of the                Company                or as affecting the right of the Company to dismiss any                Participant.  Any benefit payable under the Plan shall not be                deemed salary or other compensation for the purpose of computing                benefits                under any Participant benefit plan or other arrangement of the Company                for                the benefit of its Participants. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 8.2 | **Assignment                or Transfer**.  No                right, title or interest of any kind in the Plan shall be transferable                or                assignable by any Participant or Beneficiary or be subject to alienation,                anticipation, encumbrance, garnishment, attachment, execution or                levy of                any kind, whether voluntary or involuntary, nor subject to the debts,                contracts, liabilities, engagements, or torts of the Participant                or                Beneficiary.  Any attempt to alienate, anticipate, encumber,                sell, transfer, assign, pledge, garnish, attach or otherwise subject                to                legal or equitable process or encumber or dispose of any interest                in the                Plan shall be void.   |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.3 | **Severability**.  If                any provision of the Plan shall be declared illegal or invalid for                any                reason, said illegality or invalidity shall not affect the remaining                provisions of the Plan but shall be fully severable, and the Plan                shall be                construed and enforced as if said illegal or invalid provision had                never                been inserted herein.   |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.4 | **Construction**.  The                article and section headings and numbers are included only for convenience                of reference and are not to be taken as limiting or extending the                meaning                of any of the terms and provisions of the Plan.  Whenever                appropriate, words used in the singular shall include the plural                or the                plural may be read as the singular.  When used herein, the                masculine gender includes the feminine                gender.   |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.5 | **Governing                Law**.  The                validity and effect of the Plan and the rights and obligations of                all                persons affected hereby shall be construed and determined in accordance                with the laws of the State of Delaware unless superseded by federal                law,                which shall govern correspondingly. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.6 | **Payment                Due to Incompetence**.  If                the Committee receives evidence that a Participant or Beneficiary                entitled                to receive any payment under the Plan is physically or mentally                incompetent to receive such payment, the Committee may, in its sole                and                absolute discretion, direct the payment to any other person or Trust                which                has been legally appointed by the courts or to any other person determined                by the Company to be a proper recipient on behalf of such person                otherwise                entitled to payment, or any of them, in such manner and proportion                as the                Company may deem proper.  Any such payment shall be in complete                discharge of the Company’s obligations under the                Plan.   |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.7 | **Taxes**.  All                amounts payable hereunder shall be reduced by any and all federal,                state, and local taxes imposed upon Participant or his or her Beneficiary,                which are required to be paid or withheld by Company.  The                determination of Company regarding applicable income and employment                tax                withholding requirements shall be final and binding on                Participant. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 8.8 | **Insurance**.  In                the event that any Participant elects, in his or her discretion,                to                independently purchase an insurance policy covering the inability                of the                Plan or the Trust to make any payments to which Participant is entitled                under the Plan or the Trust, the Company shall use its best efforts                to                facilitate the payment by Participant of any applicable excise taxes                which                become due as the result of the payment of premiums under such                policy.  Nothing contained herein shall be construed as an                endorsement by the Company of the purchase of such a policy or a                recommendation by the Company that the purchase of such a policy                is                necessary or desirable as the result of Participant’s participation in the                Plan.  In the event that such insurance would result in adverse                tax consequences to the Participant, the Participant shall terminate                such                insurance. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.9 | **Attorney’s                Fees**.  Company                shall pay the reasonable attorney’s fees incurred by any Participant in an                action brought against Company to enforce Participant’s rights under the                Plan, provided that such fees shall only be payable in the event                that the                Participant prevails in such                action. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.10 | **Plan                Binding on Successors and Assignees**.                The Plan                shall be binding upon and inure to the benefit of the Company and                its                successor and assigns and the Participant and the Participant’s designee                and estate. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**Building      Materials Holding Corporation**

**Executive      and Director Supplemental Retirement Income**

**TRUST      AGREEMENT**

**WHEREAS,**

**WHEREAS,**

**WHEREAS,**

**WHEREAS,**

**NOW,      THEREFORE,**

----

**SECTION      I -      DEFINITIONS**

| 1.1 | **Plans.**                The plans                covered by this Trust are those attached hereto as Exhibit A and                B. The                Company may at any time, by written notice to the Trustee, add additional                plans to become subject to this Trust. Any such additional plans                shall                become Plans subject to this Trust only upon receipt and acceptance                by the                Trustee of the additional plan                documents. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.2 | **Board                of Directors.**                The Board of                Directors of Building Materials Holding                Corporation. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.3 | **Compensation                Committee.**                The                Committee established by the Board of Directors to evaluate, recommend                and                administer compensation programs of the Company for the Board of                Directors. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.4 | **Trust                Beneficiaries.**                The                Participants under the Plans covered by this agreement and/or their                Beneficiaries who become eligible for the benefit payments under                the                Plans. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.5 | **Insolvency.**                The Company                is insolvent for purposes of this Trust if Company is unable to pay                its                debts as they become due or the Company is subject to insolvency                or                bankruptcy proceedings under federal, state or local                law. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.6 | **Insolvency                Creditors.**The                general                creditors of the Company as designated by a court of competent                jurisdiction, or person appointed by such court having jurisdiction                over                Company’s insolvency proceedings. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**SECTION      II      - TRUST FUND**

| 2.1 | **Company’s                Obligations to Participants.**                The Company                shall continue to be liable to the Participants to make all payments                required under the terms of the Plans to the extent such payments                are not                made from this Trust. Distributions made from this Trust to Participants                or their beneficiaries shall, to the extent of such distributions,                satisfy                the Company’s obligations to pay benefits to Participants and their                beneficiaries under the Plans. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.2 | **Contributions.**                The Company                shall make contributions to the Trust as it deems appropriate in                its sole                discretion to provide funds to satisfy Company’s contractual obligations                under the Plans. Such contributions may be in cash or other property                acceptable to the Trustee. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.3 | **Irrevocable                Trust.**The                Company                and the Trustee agree that the Trust hereby created has been established                to pay obligations of the Company pursuant to the Plans and is subject                to                the rights of general creditors of the Company in the event of the                Company’s insolvency as defined herein, and accordingly is a grantor trust                under the provisions of Sections 671 through 677 of the Internal                Revenue                Code of 1986, as amended (the “Code”). The Company hereby agrees to report                all items of income and deduction of the Trust on its own income                tax                returns. It shall be impossible at any time prior to satisfaction                of all                liabilities with respect to Trust Beneficiaries under the Plans and                to                Insolvency Creditors, if any, for any part of the corpus or income                of the                Trust to be transferred to the Company other than such part as is                required                to pay taxes and administration expenses or the reimburse the Company                for                payments made under the Plan as herein provided. No contribution                to or                income of the Trust is intended to be taxable to the Participants                until                benefits are distributed to them. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 2.4 | **Rights                to Trust Assets.**                The property                of the Trust shall be held separate and apart from other funds of                the                Company and shall be used exclusively for the purposes herein set                forth.                The Trust Beneficiaries shall not have any preferred claim on, or                any                beneficial ownership interest in, any assets of the Trust prior to                the                time such assets are paid to the Trust Beneficiaries as provided                in                Section 3 hereof, and the Trust Beneficiaries’ rights to payments created                under the Plans and this Trust Agreement shall be no greater than                the                rights of unsecured general creditors of the                Company. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.5 | **ERISA                Considerations.**                The Plans                attached hereto as Exhibit A and B are intended to be “unfunded” and                maintained “Primarily for the purpose of providing deferred compensation                for a select group of management or highly compensated employees” for                purposes of the Employee Retirement Income Security Act of 1974,                as                amended (“ERISA”) and as such are intended not to be covered by Parts 2                through 4 of Subtitle B of Title I of ERISA. The existence of this                Trust                is not intended to alter this characterization of the                Plans. |
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**SECTION      III      - PAYMENTS TO TRUST BENEFICIARIES**

| 3.1 | **Payments                Except During Insolvency.**                The Trustee                shall make payments of benefits to the Trust Beneficiaries from the                assets                of the Trust, if and to the extent such assets are available for                distribution, in accordance with the Plans, so long as the Company                is not                insolvent, as defined herein. Unless such insolvency is deemed to                exist,                the Trustee shall hold the Trust Fund exclusively to pay fees and                expenses                of the Trust and Plans’ benefits until all such benefits have been paid.                Unless insolvency exists as herein defined, creditors of the Company                shall                not be paid from the Trust Fund. The Company may not hypothecate                the                assets of the Trust nor create any security interest in the Trust                Fund in                favor of any of its creditors. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.2 | **Determination                of Benefits Due.**                The                Compensation Committee will be responsible for notifying the Trustee                of                amounts due to the Trust Beneficiaries and the dates such payments                are                due. If the Trustee has cause to believe that a payment is due and                has not                received notice from the Compensation Committee, the Trustee will                request                confirmation from the Compensation Committee and if no response is                received may take such steps as Trustee deems appropriate and necessary                to                fulfill his obligations hereunder to determine what payment is actually                due to make payments accordingly. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.3 | **Insufficient                Funds in Trust.**                If the                property of the Trust is not sufficient to make payments under the                Plans                to the Trust Beneficiaries, upon notice from the Trustee to that                effect,                the Company shall make the balance of each such payment as it falls                due. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 3.4 | **Facility                of Payment.**                Any payments                made by the Trustee hereunder to the Trust Beneficiaries shall be                in                discharge of the Company’s obligations under the Plans, provided, however,                that the Company shall remain liable to the Trust Beneficiaries for                all                amounts due under the Plans to the extent not paid                hereunder. |
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**SECTION      IV      - INSOLVENCY**

| 4.1 | **Determination                of Insolvency.**                The Company                shall promptly give notice to the Trustee upon becoming insolvent.                The                Chief Executive Officer and/or the Board of Directors of the Company                and/or the Compensation Committee shall be obligated to give such                notice.                If the Trustee receives such notice or receives from any other person                claiming to be a creditor of the Company a written allegation that                the                Company is insolvent, the Trustee shall independently determine whether                such insolvency exists. The expenses of such determination shall                be                allowed as administrative expenses of the                Trust. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.2 | **Suspension                of Payments.**                The Trustee                shall cease making any payments due from the Trust Fund to the Trust                Beneficiaries while it is determining the existence of insolvency.                Such                payments shall cease and the Trustee shall commence insolvency                Administration under Section 4.5 upon receipt of any notice of insolvency                as provided in Section 4.1. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.3 | **Obligation                of Trustee.**                The Trustee                shall have no obligation to investigate the financial condition of                the                Company prior to receiving a notice or allegation of insolvency.                The                Trustee may, in all events rely on such evidence concerning the Company’s                solvency as may be furnished to the Trustee which will give the Trustee                a                reasonable basis for making the determination concerning the Company’s                solvency. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.4 | **Insolvency                Administration.**                During                Insolvency Administration, the Trustee shall hold the Trust Fund                for the                benefit of the general creditors of the Company and make payments                only in                accordance with this Section 4.4. The Trustee shall continue the                investment of the Trust Fund in accordance with Section                5. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | After                payment                of Trustee fees authorized herein, the Trustee shall make payments                out of                the Trust Fund only as follows: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | To                general                creditors in accordance with instructions from a court of competent                jurisdiction, or a person appointed by such court, having jurisdiction                over the Company’s condition of insolvency,                and/or |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | To                the Trust                Beneficiaries in accordance with instructions of such persons or                entities                specified in subparagraph A(i)                above. |
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|   | (B) | The                Trustee                shall be a secured creditor with a priority claim to the Trust Fund                with                respect to its own fees and                expenses. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.5 | **Termination                of Insolvency Administration.**                Insolvency                Administration shall terminate when the Trustee determines that the                Company is not insolvent, in response to a notice or allegation of                insolvency under Section 4.1 or Company is no longer insolvent or                a court                of competent jurisdiction determines that the Company is no longer                insolvent. |
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| 4.6 | **Resumption                of Benefits.**                Upon                termination of Insolvency Administration, the Trust Fund shall continue                to                be held for the benefit of the Trust Beneficiaries. Benefit payments                due                but not paid during the period of Insolvency Administration shall                be made                as soon as practicable. |
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**SECTION      V -      INVESTMENT OF TRUST ASSETS**

| 5.1 | **Types                of Investments.**                Except for                money and other property subject to the investment responsibility                of an                investment manager as provided in Section 5.5 hereof, and subject                to                Section 5.2 the Trustee shall, in its discretion, invest and reinvest                the                assets of the Trust without distinction between principal and income,                in                any property, real, personal or mixed, wherever situated, and whether                or                not productive of income or consisting of wasting assets, including,                without limitation, common and preferred stocks, mutual funds, common                trust funds, bonds, notes, debentures, securities convertible into                common                stock, leaseholds, mortgages (including, without limitation, any                collective or part interest in any bond and mortgage or note and                mortgage), interest bearing accounts and certificates of deposit,                oil,                mineral or gas properties, royalties, interests or rights (including                equipment pertaining thereto), equipment trust certificates, investment                trust certificates, savings bank deposits, commercial paper, and                insurance                contracts (including those to which amounts may be deposited and                withdrawn). The Trustee may invest in certificates of deposit or                savings                accounts which bear a reasonable interest rate in a federally insured                institution which may be affiliated with the Trustee. The Trustee                shall,                on the direction of the Company, purchase life insurance and/or annuity                contracts including group annuity contracts providing for flexible                funding                or similar vehicles or for the investment of assets in separate accounts,                invested in any securities and other property including real estate,                regardless of whether or not the insurance carrier shall have assumed                any                contractual or other liability as to the benefits to be provided                thereunder, the value thereof, or the return therefrom. Such life                insurance and/or annuity contracts shall be considered investments                of the                Trust Fund and, together with all rights, privileges, options and                elections contained therein, shall vest in the Trustee but shall                be                exercised, assigned or otherwise disposed of as directed by the Company.                The insurance carrier under any such contract shall have full                responsibility for the management and control of the assets held                thereunder. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.2 | **Investment                Policies.**                The Board of                Directors of the Company shall have the right at any time and in                its                discretion to formulate investment policies and standards for the                investment of the Trust Fund. Such policies and standards may include,                among other things, the percentage of the Trust Fund which may be                invested                in fixed income securities, the percentage of the Trust Fund which                may be                invested in common stocks, and the percentage of the Trust Fund which                may                be invested in the securities of any one company. Such policies may                be                changed from time to time by resolution of the                Board. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.3 | **Investment                Funds.**                The Trustee                shall maintain separate investment funds as the Company may direct.                Contributions to the Trust shall be allocated among the funds by                the                Trustee in accordance with the directions of the Company. Each separate                investment fund shall be invested only in types of investments consistent                with guidelines established by the Company for such fund. Pending                such                investment and reinvestment, or transfers as herein provided, the                Trustee                may temporarily invest and reinvest the funds in any marketable short                and                medium term fixed income securities, United States Treasury Bills,                other                short and medium term government obligations, commercial paper, other                money market instruments and part interest in any one of more of                the                foregoing, or may maintain cash balances consistent with the liquidity                needs of the Plans as communicated to the Trustee by the Company.                In                addition, the Trustee shall have full power and authority to invest                and                reinvest all or any part of any investment fund through the medium                of any                pooled investment fund or group trust which is invested principally                in                property of the kind authorized for investment of the respective                investment funds. To the extent of investment of the Trust’s assets in                such a pooled fund or group trust, the terms of the instrument                establishing such pooled fund or group trust are made a part hereof                as                fully as if set forth at length herein. The Trustee shall make transfers                between each of the funds in accordance with the directions of the                Company                and may dispose of such investments in the particular investment                fund as                may be necessary to enable it to make any such                transfer. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 5.4 | **Powers                of the Trustee.**                The Trustee                shall be authorized and empowered, in its discretion (except as provided                in Section 5.5) to exercise any and all of the following rights,                powers                and privileges with respect to any cash, securities or other properties                held by the Trustee in Trust                hereunder: |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | To                sell any                such property at such time and upon such terms and conditions as                the                Trustee deems appropriate. Such sales may be public or private, for                cash                or credit, or partly for cash and partly for credit, and may be made                without notice of advertisement of any                kind. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | To                exchange,                mortgage, or lease any such property and to convey, transfer or dispose                of                any such property on such terms and conditions as the Trustee deems                appropriate. |
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|   | (C) | To                grant                options for the sale, transfer exchange or disposal of any such                property. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------|

|   | (D) | To                exercise                all voting rights pertaining to any securities and to consent to                or                request any action on the part of the issuer of any such securities                and to                give general or special proxies or powers of attorney with or without                power of substitution. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (E) | To                consent to                or participate in amalgamations, reorganizations, re-capitalizations,                consolidations, mergers, liquidations, or similar transactions with                respect to any securities, and to accept and to hold any other securities                issued in connection therewith. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (F) | To                exercise                any subscription rights or conversion privileges with respect to                any                securities held in the Trust Fund. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (G) | To                collect                and receive any and all money and other property of whatsoever kind                or                nature due or owing to belonging to the Trust Fund and to give full                discharge and acquaintance therefore and to extend the time of payment                of                any obligation at any time owing to the Trust Fund, as long as such                extension is for a reasonable period, and continues at reasonable                interest. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (H) | To                cause any                securities or other property to be registered in, or transferred                to, the                individual name of the Trustee or in the name of one or more of its                nominees, or one or more nominees of any system for the centralized                handling of securities, or it may retain them unregistered and in                form                permitting transferability by delivery, but the books and records                of the                Trust shall at all times show that all such investments are a part                of the                Trust Fund. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (I) | To                organize                under the laws of any State a Company for the purpose of acquiring                the                holding title to any property which it is authorized to acquire under                this                Trust Agreement and to exercise with respect thereto any or all of                the                powers set forth in this Trust                Agreement. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (J) | To                manage,                operate, repair, improve, develop, preserve, mortgage or lease for                any                period any real property or any oil, mineral or gas properties, royalties,                interest or rights held by it directly or through any Company, either                alone or by joining with others, using other Trust assets for any                of such                purposes; to modify, extend, renew, waive or otherwise adjust any                or all                of the provisions of any such mortgage or lease and to make provision                for                amortization of the investment in or depreciation of the value of                such                property. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (K) | To                settle,                compromise, or submit to arbitration any claims, debts or damages                due or                owing to or from the Trust; to commence or defend suits or legal                proceedings whenever, in its judgment any interest of the Trust requires                it; and to represent the Trust in all suits or legal proceedings                in any                court of law or equity or before any other body or tribunal, insofar                as                such suits or proceedings relate to any property forming part of                the Trust                Fund or to the administration of the Trust                Fund. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (L) | To                borrow                money from others for the purposes of the Trust, but the Trustee                shall not                be authorized to borrow any money from its banking department or                from the                Company or any subsidiary or associated                company. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (M) | The                Trustee                may, for the purpose of investing in and holding title to real or                personal                property or part interests therein located outside the state of Idaho,                appoint one or more individuals or Companies as a co-trustee or subtrustee                or join with one or more individuals or Companies (including itself)                in                the establishment of one or more than one or all of the powers,                authorities, discretions, duties and functions of the Trustee under                this                Trust Agreement and the amendments hereto as shall be designated                in the                instrument establishing such subtrust including without limitation                by the                reference thereto power to receive and hold property, real or personal,                or                part interest therein, oil, mineral or gas properties, royalty interests                or rights, including equipment pertaining thereto, leaseholds, mortgages                and other interests in realty, situated in any state in which the                co-trustee or subtrustee is authorized to act as trustee and pay                the                reasonable expenses and compensation of such co-trustee or                subtrustee. |
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|   | (N) | To                purchase,                hold and sell interests or units of participation in any collective                or                common trust fund established by the Trustee, including any such                funds                which may be established in the                future. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (O) | Generally                to                do all acts, whether or not expressly authorized, which the Trustee                deems                necessary or desirable, but acting at all times according to the                principles expressed in Section 9. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.5 | **Investment                Responsibilities.**                The Company                may (but need not) appoint an Investment Manager or Managers to manage                (including the power to acquire and dispose of) all or any of the                assets                of the trust Fund. In the event of any such appointment, the Company                shall                establish the portion of the assets of the Trust Fund which shall                be                subject to the management of the Investment Manager and shall so                notify                the Trustee in writing. Likewise, the Company may establish that                all or a                portion of the assets of the Trust Fund shall be subject to the investment                jurisdiction of the Company itself (through the Compensation Committee                or                other designee) and shall advise the Trustee of such determination.                With                respect to such assets over which either an Investment Manager or                the                Company has investment responsibility, the Investment Manager or                the                Company shall possess all of the investment and administrative power                and                responsibilities granted to the Trustee hereunder, including the                power to                hold the indicia of ownership of any investment in a collective trust                fund, and the Trustee shall invest and reinvest such assets pursuant                to                the written directions of the Investment Manager or the Company.                If the                Company so directs, an Investment Manager shall have the power to                acquire                and dispose of assets in the name of the Trust. The investment                jurisdiction of the Company may be exercised in any manner consonant                with                its duties as a fiduciary                including: |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | directing                the                Investment Manager or the Trustee that certain investments or types                of                investments be made or liquidated; |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | directing                the                Investment Manager or the Trustee that certain investments not be                made; |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------|

|   | (C) | requiring                that the Trustee or the Investment Manager obtain approval prior                to                acquiring or disposing of any asset. The Trustee shall have no investment                responsibility with respect to the assets subject to the investment                responsibility of an Investment Manager or the Company, and shall                have no                duty to inquire into the direction of such Investment Manager or                the                Company, to solicit such directions nor to review and follow the                investments made pursuant to any such direction, other than to the                extent                provided by law. |
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**SECTION      VI      - RESPONSIBILITY OF TRUSTEE**

| 6.1 | **Accounting.**                The Trustee                shall keep accurate and detailed records of all investments, receipts,                disbursements and all other transactions required hereunder. All                such                accounts, books and records shall be open to inspection at all reasonable                times by the Company and by the Trust Beneficiaries. Within 60 days                following the close of each calendar year and within 60 days after                the                removal or resignation of the Trustee, the Trustee shall deliver                to the                Company and the Trust Beneficiaries a written account of its                administration of the Trust during such year or during the period                from the                close of the last preceding year to the date of such removal or                resignation, setting forth all investments, receipts, disbursements                and                other transactions effected by the                Trustee. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 6.2 | **General                Responsibilities.** |
|-----|----------------------------------------------|

|   | (A) | The                Trustee                shall act with the care, skill, prudence and diligence under the                circumstances then prevailing that a prudent man acting in a like                capacity                and familiar with such matters would use in the conduct of an enterprise                of a like character and with like aims provided, however, that the                Trustee                shall have no liability for any action taken pursuant to a direction                given                by the Company contemplated by and complying with the terms of the                Trust                Agreement. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | The                Trustee                shall not be responsible for determining the required amount or frequency                of contributions made by Company nor shall the Trustee be responsible                for                the adequacy of the Trust Fund to meet and discharge all liabilities                under                the Plans. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (C) | The                Trustee                shall not be required to undertake or to defend any litigation arising                in                connection with this Trust Agreement, unless it is first indemnified                by                the company against its costs, and the Company hereby agrees to indemnify                the Trustee for such costs. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (D) | The                Trustee                may consult with legal counsel with respect to any of its duties                or                obligations hereunder and shall be fully protected in acting or refraining                from action in accordance with such advice of                counsel. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (E) | The                Trustee                may hire agents, accountants, actuaries and financial consultants                to                assist it in the performance of its duties                hereunder. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (F) | The                Trustee                shall have, without exclusion, all powers conferred on Trustees by                applicable law unless expressly provided otherwise                herein. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.3 | **Trustee                Fees and Expenses.**                The Trustee                shall be entitled to be reimbursed for all expenses and receive such                reasonable compensation for its services hereunder as shall be agreed                upon, from time to time, by the Company and the Trustee. Such expenses,                compensation and fees shall be payable by the Company. If such expenses,                compensation and fees are not so paid, they shall be paid out of                the Trust                Fund, and shall be a charge against such Trust Fund until paid. The                Company shall be obligated to reimburse the Trust Fund for any such                expenses, compensation and fees paid out of the Trust                Fund. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**SECTION      VII      - OTHER TRUSTEE MATTERS**

| 7.1 | **Resignation                and Removal of Trustee.**                The Trustee                may be removed upon 30 days written notice to the Trustee at any                time by                the Company. The Trustee may resign at any time, upon 30 days written                notice to the Company. In the event of such resignation or removal,                a new                corporate Trustee shall be appointed by the Company which shall be                independent and not subject to the control of either the Company                or the                Trust Beneficiaries. Notwithstanding the foregoing, an individual                may be                appointed, serve, resign, or be removed as a successor Trustee in                the same                manner as a corporate trustee, provided that in no event may an individual                Trustee be a Participant, or a spouse thereof. Any Trustee hereunder                that                is removed, or any Trustee that resigns hereunder, is authorized,                however,                to reserve such sum of money, as to it may seem advisable, for the                payment                of any outstanding taxes or other liabilities of the Trust Fund and                its                reasonable fees and expenses in connection with the settlement of                its                accounts. Any balance of such reserve remaining after the payment                of such                taxes, liabilities, fees and expenses shall be paid over to the successor                Trustee. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 7.2 | **Exoneration                and Indemnification of Trustee.**  |
|-----|----------------------------------------------------------------------|

|   | (A) | The                Trustee                has no liability to any Trust Beneficiary or other party interested                herein                regarding the income tax consequences to any such person under the                terms                of the Plans, under the terms of this Trust Agreement as they affect                the                Plans, or otherwise occurring as a result of this Trust Agreement                or any                actions pertaining hereto. The company shall indemnify and hold harmless                the Trustee, individually and as Trustee, from any costs, claims,                losses,                demands or liabilities (including reasonable attorney’s fees incurred in                defending against such matters) incurred by or brought against the                Trustee                in respect of any such actual or asserted income tax liability of                any such                interested party. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | The                Company                shall indemnify and hold harmless the Trustee, individually and as                Trustee, against all costs, claims, losses, demands or liabilities                (including reasonable attorney’s fees in defending against such claims),                incurred by or brought against the Trustee in respect of the acts,                omissions, transactions, duties, obligations or responsibilities                which the                Trustee performs or undertakes on the direction of the Investment                Manager,                the Company or any other fiduciary given the power to direct the                Trustee.                In addition, such indemnity should include all claims and liabilities                arising from any breach of fiduciary responsibility by a fiduciary                other                than the Trustee, unless the Trustee knowingly participates in or                knowingly undertakes to conceal, an act or omission of such other                fiduciary. The performance by the Trustee of trades, custody, reporting,                recording and bookkeeping with respect to assets managed by another                fiduciary shall not be deemed to give rights to any participation                or                knowledge on the part of the Trustee. The undertakings of this section                shall survive the amendment or termination of this agreement of the                Company and Trustee under the laws of the State of                Idaho. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**SECTION      VIII - MISCELLANEOUS**

| 8.1 | **Amendment.**                This Trust                Agreement may not be amended except by a written instrument executed                by                the Trustee and the Company and consented to by a simple majority                of the                then Participants. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.2 | **Duration.**                This Trust                shall continue in effect and be irrevocable with respect to amounts                contributed to it until all assets of the trust fund are exhausted                through                distribution of benefits to the Participants in accordance with the                Plans,                payment to general creditors in the event of insolvency, payment                of fees                and expenses of the Trustee, and return of remaining funds to the                Company. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 8.3 | **Severability.  **Any                provision                of this Trust Agreement prohibited by law shall be ineffective to                the                extent of any such prohibition without invalidating the remaining                provisions hereof. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.4. | **Non                Alienation.**                To the                extent permitted by law, benefits payable to the Trust Beneficiaries                under                this Agreement may not be assigned, alienated, or subject to attachment,                garnishment, levy execution or any other legal or equitable process                and no                benefit actually paid to the Trust Beneficiaries shall be subject                to any                claim for repayment by the Company or the Trustee. The Trust Beneficiaries                may not assign or transfer any interest in the benefits due hereinafter                and shall have no direct interest in any Trust                asset. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.5. | **Governing                Law.**                This Trust                Agreement shall be construed and administered in accordance with                the laws                of the State of Idaho, except as preempted by                ERISA. |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.6. | **Taxes.**The                Company                shall from time to time pay taxes of any and all kinds whatsoever                which at                any time are lawfully levied or assessed upon or become payable in                respect                of the Trust Fund, the income or any property forming a part thereof,                or                any security transaction pertaining thereto. To the extent that any                taxes                levied or assessed upon the trust Fund are not paid by the Company                or are                contested by the Company, the Trustee shall pay such taxes out of                the                trust Fund. If requested by the company, the Trustee shall, at the                company’s expense, contest the validity of such taxes in any manner deemed                appropriate by the Company or it counsel, but only if it has received                an                indemnity bond or other security satisfactory to it to pay an expenses                of                such contest. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **Building                Materials Holding Corporation**                                                                                                                             |   | **U.                S.                Bank Institutional Trust and Custody, Idaho**        |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------|
|                                                                                                                                                                                  |   |                                                                                       |
| Paul                S.                Street*Sr.                Vice                President, Chief Administrative Officer,**General                Counsel and Corporate Secretary* |   | Jennifer                Hogaboom*Vice                President & Relationship Manager* |
|                                                                                                                                                                                  |   |                                                                                       |
| Date                                                                                                                                                                                  |   | Date                                                                                       |
|                                                                                                                                                                                  |   |                                                                                       |
|                                                                                                                                                                                  |   |                                                                                       |
| Steven                H.                Pearson*Sr.                Vice                President - Human Resources*                                                                   |   |                                                                                       |
|                                                                                                                                                                                  |   |                                                                                       |
|                                                                                                                                                                                  |   |                                                                                       |
| Date                                                                                                                                                                                  |   |                                                                                       |

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**EXHIBIT      A**

**Executives’      Supplemental Retirement Income Plan**
**“NEW      Plan”**

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**EXHIBIT      B**

**Executives’      Supplemental Retirement Income Plan**
**“OLD      Plan”**

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