AMENDMENT TO THE GEHL
SAVINGS PLAN 
December 15, 2006 



The Savings Plan is amended in the
following respects effective January 1, 2006 except as otherwise indicated:  



	 	        1.              The
first sentence of Section 1.01(g) is amended to read as follows:  







“Compensation”means the
earnings paid to a Participant for services as an Employee on or after his entry date in
Section 2.01(a), equal to the sum of the amount reportable in Box 1 of Form W-2, plus any
Deposits hereunder and salary reduction pursuant to Code Section 125, 132(f) or 401(k),
less any bonuses, profit sharing payments, reimbursements or other expense allowances,
fringe benefits (cash or noncash), moving expenses, deferred compensation, and welfare
benefits.  



	 	        2.              The
first sentence of Section 3.08(d) is amended to read as follows:  







If the average deferral percentage
of Highly Compensated Participants for any Plan Year exceeds the applicable deferral
percentage limitation for such year, each affected Highly Compensated Participant shall
receive a distribution of the amount of their excess Deposits, together with income on
such Deposits for the Plan Year in which the contributions were made and any gap period
income pursuant to applicable regulations.  



	 	        3.              The
parenthetical phrase in Section 3.08(e) “(but not including any gap           period
income)” is amended to read “(including any gap period           income)".  







	 	        4.              The
first sentence of Section 3.09(d) is amended to read as follows:  







If the average contribution
percentage of Highly Compensated Participants for any Plan Year exceeds the applicable
contribution percentage limitation for such year, each affected Highly Compensated
Participant shall receive a distribution of the amount of their excess matching
contributions, together with income on such contributions for the Plan Year in which the
contributions were made and any gap period income pursuant to applicable regulations.  



	 	        5.              The
last sentence of Section 6.01(b) is amended to read as follows:  







A Participant whose entire vested
interest in his account has been distributed shall be deemed cashed out of the Plan.  



	 	        6.              Effective
January 1, 2007, the second sentence of Section 6.06(a) is amended to           read as
follows:  







For purposes of this Section, the
term substantial hardship shall mean:  












	 	(i) 	expenses
for (or necessary to obtain) medical care that would be deductible
                    under Code Section 213(d) without regard to whether the expenses
exceed                     71⁄2% of adjusted gross income;  






	 	(ii) 	costs
directly related to the purchase (excluding mortgage payments) of a
                    principal residence for the Participant;  






	 	(iii) 	payment
of tuition, related educational fees, and room and board expenses for
                    the next twelve (12) months of post-secondary education for the
Participant or                     the Participant’s spouse, children or dependents
(as defined in Code                     Section 152 without regard to Code Section
152(b)(1), (b)(2) and (d)(1)(B));  






	 	(iv) 	payments
necessary to prevent the eviction of the Participant from his principal
                    residence or foreclosure on the mortgage of the Participant’s
principal                     residence;  






	 	(v) 	payments
for burial or funeral expenses for the Participant’s deceased
                    parent, spouse, children or dependents (as defined in Code Section
152 without                     regard to Code Section 152(d)(1)(B)); or  






	 	(vi) 	expenses
for the repair of damage to the Participant’s principal residence
                    that would qualify for the casualty deduction under Code Section 165
(without                     regard to whether the loss exceeds 10% of adjusted gross
income).  






	 	        7.    
                    Effective January 1, 2007, the third paragraph of Section 6.06(a) is
amended to                     read as follows:  







	 	        Any
Participant who makes a withdrawal under this Section shall have his Deposits and any
other elective contributions or employee contributions under this Plan or any other plan
maintained by the Company (both qualified and nonqualified) automatically suspended for a
period of six (6) months following such withdrawal. 








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