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                                                                     Exhibit 4.1

                        MORELAND, BLACK & MANNING, INC.

            DEFINED CONTRIBUTION PROTOTYPE PLAN AND TRUST AGREEMENT
                            BASIC PLAN DOCUMENT #01

     MORELAND, BLACK & MANNING, INC., in its capacity as Regional Prototype Plan
Sponsor, establishes this Prototype Plan intended to conform to and qualify
under (S)401 and (S)501 of the Internal Revenue Code of 1986, as amended.  An
Employer establishes a Plan and Trust under this Prototype Plan by executing an
Adoption Agreement.  If the Employer adopts this Plan as a restated Plan in
substitution for, and in amendment of an existing plan, the provisions of this
Plan as a restated Plan, apply solely to an Employee whose employment with the
Employer terminates on or after the restated Effective Date of the Employer's
Plan.  If an Employees employment with the Employer terminates prior to the
restated Effective Date, that Employee is entitled to benefits under the Plan as
the Plan existed on the date of the Employee's termination of employment.


                                   ARTICLE I
                                  DEFINITIONS

     1.01  "Employer" means each employer who adopts this Plan by executing an
Adoption Agreement.

     1.02  "Trustee" means the person or persons who as Trustee execute the
Employer's Adoption Agreement, or any successor in office who in writing accepts
the position of Trustee.  The Employer must designate in its Adoption Agreement
whether the Trustee will administer the Trust as a discretionary Trustee or as a
nondiscretionary Trustee.  If a person acts as a discretionary Trustee, the
Employer also may appoint a Custodian.  See Article X.

     1.03  "Plan" means the retirement plan established or continued by the
Employer in the form of this Agreement, including the Adoption Agreement under
which the Employer has elected to participate in this Prototype Plan.  The
Employer must designate the name of the Plan in its Adoption Agreement.  An
Employer may execute more than one Adoption Agreement offered under this
Prototype Plan, each of which will constitute a separate Plan and Trust
established or continued by that Employer.  The Plan and the Trust created by
each adopting Employer is a separate Plan and a separate Trust, independent from
the plan and the trust of any other employer adopting this Prototype Plan All
section references within the Plan are Plan section references unless the
context clearly indicates otherwise.

     1.04  "Adoption Agreement" means the document executed by each Employer
adopting this Prototype Plan.  The terms of this Prototype Plan as modified by
the terms of an adopting Employer's
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Adoption Agreement constitute a separate Plan and Trust to be construed as a
single Agreement. Each elective provision of the Adoption Agreement corresponds
by section reference to the section of the Plan which grants the election. Each
Adoption Agreement offered under this Prototype Plan is either a Nonstandardized
Plan or a Standardized Plan, as identified in the preamble to that Adoption
Agreement. The provisions of this Prototype Plan apply equally to
Nonstandardized Plans and to Standardized Plans unless otherwise specified.

     1.05  "Plan Administrator" is the Employer unless the Employer designates
another person to hold the position of Plan Administrator.  In addition to his
other duties, the Plan Administrator has fill responsibility for compliance with
the reporting and disclosure rules under ERISA as respects this Agreement.

     1.06  "Advisory Committee" means the Employer's Advisory Committee as from
time to time constituted.

     1.07  "Employee" means any employee (including a Self-Employed Individual)
of the Employer.  The Employer must specify  in its Adoption Agreement any
Employee, or class of Employees, not eligible to participate in the Plan.  If
the Employer elects to exclude collective bargaining employees, the exclusion
applies to any employee of the Employer included in a unit of employees covered
by an agreement which the Secretary of Labor finds to be a collective bargaining
agreement between employee representatives and one or more employers unless the
collective bargaining agreement requires the employee to be included within the
Plan.  The term "employee representatives" does not include any organization
more than half the members of which are owners, officers, or executives of the
Employer.

     1.08  "Self-Employed Individual/Owner-Employee." "Self-Employed Individual"
means an individual who has Earned Income (or who would have had Earned Income
but for the fact that the trade or business did not have net earnings) for the
taxable year from the trade or business for which the Plan is established.
"Owner-Employee" means a Self-Employed Individual who is the sole proprietor in
the ease of a sole proprietorship.  If the Employer is a partnership, "Owner-
Employee" means a Self-Employed Individual who is a partner and owns more than
10% of either the capital or profits interest of the partnership.

     1.09  "Highly Compensated Employee" means an Employee who, during the Plan
Year or during the preceding 12-month period:

          (a)  is a more than 5% owner of the Employer (applying the
               constructive ownership rules of Code (S)318, and applying the
               principles of Code (S)318, for an unincorporated entity):

          (b)  has Compensation in excess of $75,000 (as adjusted by the
               Commissioner of Internal Revenue for the relevant year);

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          (c)  has Compensation in excess of S50.000 (as adjusted by the
               Commissioner of Internal Revenue for the relevant year) and is
               part of the top-paid 20% group of employees (based on
               Compensation for the relevant year): or

          (d)  has Compensation in excess of 50% of the dollar amount prescribed
               in Code (S)415(b)(1)(A) (relating to defined benefit plans) and
               is an officer of the Employer.

     If the Employee satisfies the definition in clause (b), (c) or (d) in the
Plan Year but does not satisfy  clause (6), (c) or (d) during the preceding 12-
month period and does not satisfy clause (a) in either period, the Employee is a
Highly Compensated Employee only if he is one of the 100 most highly compensated
Employees for the Plan Year.  The number of officers taken into account under
clause (d) will not exceed the greater of 3 or 10% of the total number (after
application of the Code (S)414(q) exclusions) of Employees, but no more than 50
officers.  If no Employee satisfies the Compensation requirement in clause (d)
for the relevant year, the Advisory Committee will treat the highest paid
officer as satisfying clause (d) for that year.

     For purposes of this Section 1.09, "Compensation" means Compensation as
defined in Section 1.12, except am exclusions from Compensation elected in the
Employer's Adoption Agreement Section 1.12 do not apply, and Compensation must
include "elective contributions" (as defined in Section 1.12).  The Advisory
Committee must make the determination of who is a Highly Compensated Employee,
including the determinations of the number and identity  of the top paid 20%
group, the top 100 paid Employees, the number of officers includible in clause
(d) and the relevant Compensation, consistent with Code (S)414(q) and
regulations issued under that Code section.  The Employer may make a calendar
year election to determine the Highly Compensated Employees for the Plan Year as
prescribed by Treasury regulations.  A calendar year election must apply to all
plans and arrangements of the Employer.  For purposes of applying any
nondiscrimination test required under the Plan or under the Code, in a manner
consistent with applicable Treasury regulations, the Advisory Committee will
treat a Highly Compensated Employee and all family members (a spouse, a lineal
ascendant or descendant, or a spouse of a lineal ascendant or descendant) as a
single Highly Compensated Employee, but only if the Highly Compensated Employee
is a more than 5% owner or is one of the 10 Highly Compensated Employees with
the greatest Compensation for the Plan Year. This aggregation rule applies to a
family member even if that family member is a Highly Compensated Employee
without family aggregation.

     The term "Highly Compensated Employee  also includes any former Employee
who separated from Service (or has a deemed Separation from Service, as
determined under Treasury regulations) prior to the Plan Year, performs no
Service for the Employer during the Plan Year, and was a Highly Compensated
Employee either for the separation year or any Plan Year ending on or after his
55th birthday.  If the former Employee's Separation from Service occurred prior
to January 1, 1987, he is a Highly Compensated Employee only if he satisfied
clause (a) of this Section 1.09 or received Compensation in excess of $50,000
during: (I) the year of his Separation from Service (or the prior year): or (2)
any year ending after his 54th birthday

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     1.10  "Participant" is an Employee who is eligible to be and becomes a
Participant in accordance with the provisions of Section 2.01.

     1.11    "Beneficiary" is a person designated by a Participant who is or may
become entitled to a benefit under the Plan.  A Beneficiary who becomes entitled
to a benefit under the Plan remains a beneficiary under the Plan until the
Trustee has fully distributed his benefit to him.  A Beneficiary's right to (and
the Plan Administrator s, the Advisory Committee's or a Trustee's duty to
provide to the Beneficiary) information or data concerning the Plan does not
arise until he first becomes entitled to receive a benefit under the Plan.

     1.12  "Compensation" means, except as provided in the Employer's Adoption
Agreement, the Participant's Earned income, wages, salaries, fees for
professional service and other amounts received for personal services actually
rendered in the course of employment with the Employer maintaining the plan
(including, but not limited to, commissions paid salesmen, compensation for
services on the basis of a percentage of profits, commissions on insurance
premiums, tips and bonuses).  The Employer must elect in its Adoption Agreement
whether to include elective contributions in the definition of Compensation.
"Elective contributions" are amounts excludible from the Employee's gross income
under Code (S)(S)l25, 402(a)(8), 402(h) or 403(b), and contributed by the
Employer, at the Employee's election, to a Code (S)401(k) arrangement, a
Simplified Employee Pension, cafeteria plan or tax-sheltered annuity.  The term
"Compensation" does not include:

          (a)  Employer contributions (other than "elective contributions," if
               includible in the definition of Compensation under Section 1.12
               of the Employer's Adoption Agreement) to a plan of deferred
               compensation to the extent the contributions are not included in
               the gross income of the Employee for the taxable year in which
               contributed, on behalf of an Employee to a Simplified Employee
               Pension Plan to the extent such contributions are excludible from
               the Employee's gross income, and any distributions from a plan of
               deferred compensation, regardless whether such amounts are
               includible in the gross income of the Employee when distributed.

          (b)  Amounts realized from the exercise of a non-qualified stock
               option, or when restricted stock (or property) held b an Employee
               either becomes freely transferable or is no longer subject to a
               substantial risk of forfeiture.

          (c)  Amounts realized from the sale, exchange or other disposition of
               stock acquired under a stock option described in Part 11,
               Subchapter D, Chapter 1 of the Code.

          (d)  Other amounts which receive special tax benefits, such as
               premiums for group term life insurance (but only to the extent
               that the premiums are not includible in the gross income of the
               Employee), or contributions made by an Employer (whether or not
               under a salary reduction agreement) towards the purchase of

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               an annuity contract described in Code (S)403(b) (whether or not
               the contributions are excludible from the gross income of the
               Employee), other than "elective contributions." if elected in the
               Employer's Adoption Agreement.

     Any reference in this Plan to Compensation is a reference to the definition
in this Section 1.12, unless the Plan reference specifies a modification to this
definition, The Advisory Committee will take into account only Compensation
actually paid for the relevant period.  A Compensation payment includes
Compensation by the Employer through another person under the common paymaster
provisions in Code (S)(S)3l2l and 3306.

(A)  LIMITATIONS ON COMPENSATION.

     (1) COMPENSATION DOLLAR LIMITATION.  For any Plan Year beginning after
December 31, 1988, the Advisory Committee must take into account only the first
$200,000 (or beginning January 1, 1990, such larger amount as the Commissioner
of Internal Revenue may prescribe) of any Participant's Compensation.  For any
Plan Year beginning prior to January 1, 1989, this $200,000 limitation (but not
the family aggregation requirement described in the next paragraph) applies only
if the Plan is top heavy for such Plan Year or operates as a denied top heavy
plan for such Plan Year.

     (2) APPLICATION OF COMPENSATION LIMITATION TO CERTAIN FAMILY MEMBERS.  The
$200,000 Compensation limitation applies to the combined Compensation of the
Employee and of any _____________ member aggregated with the Employee under
Section 1.09 who is either (i) the Employee's spouse; or (ii) the Employee's
lineal descendant under the age of 19.  If, for a Plan Year, the combined
Compensation of the Employee and such family members who are Participants
entitled to an allocation for that Plan Year exceeds the $200,000 (or adjusted)
limitation.  "Compensation for each such Participant, for purposes of the
contribution and allocation provisions of Article III, means his Adjusted
Compensation.  Adjusted Compensation is the amount which bears the same ratio to
the 5200.000 (or adjusted) limitation as the affected Participant's Compensation
(without regard to the 5200.000 Compensation limitation) bears to the combined
Compensation of all the affected Participants in the family unit.  If the Plan
uses permitted disparity, the Advisory Committee must determine the integration
level of each affected family member Participant prior to the proration of the
5200.000 Compensation limitation, but the combined integration level of the
affected Participants may not exceed $200,000 (or the adjusted limitation).  The
combined Excess Compensation of the affected Participants in the family unit may
not exceed $200,000 (or the adjusted limitation) minus the affected
Participants' combined integration level (as determined under the preceding
sentence). If the combined Excess Compensation exceeds _____________ limitation,
the Advisory Committee will prorate the Excess Compensation limitation among the
affected Participants in the family _____________ in proportion to each such
individual's Adjusted Compensation minus his integration level.  If the
Employer's Plan is a Nonstandardized Plan, the Employer may elect to use a
different method in determining the Adjusted Compensation of the affected
Participants by specifying that method in an addendum to the Adoption Agreement,
numbered Section 1.12.

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(B) NONDISCRIMINATION. For purposes of determining whether the Plan
discriminates in favor of Highly Compensated Employees, Compensation means
Compensation as defined in this Section 1.12, except: (1) the Employer may elect
to include or to exclude elective contributions, irrespective of the Employer's
election in its Adoption Agreement regarding elective contributions: and (2) the
Employer will not give effect to any elections made in the "modifications to
Compensation definition" section of Adoption Agreement Section 1.12. The
Employer's election described in clause (1) must be consistent and uniform with
respect to all Employees and all plans of the Employer for any particular Plan
Year. If the Employer's Plan is a Nonstandardized Plan, the Employer,
irrespective of clause (2), may elect to exclude from this nondiscrimination
definition of Compensation any items of Compensation excludible under Code
(S)414(s) and the applicable Treasury regulations, provided such adjusted
definition conforms to the nondiscrimination requirements of those regulations.

     1.13  "Earned Income" means net earnings from self-employment in the trade
or business with respect to which the Employer has established the Plan,
provided personal services of the individual are a material income producing
factor.  The Advisory Committee will determine ________________ earnings without
regard to items excluded from gross income and the deductions allocable to those
items.  The Advisory Committee will determine net earnings after the deduction
allowed to the Self-Employed Individual for all contributions made by the
Employer to a qualified plan and, for Plan Years beginning after December 31,
1989, the deduction allowed to the Self-Employed under Code (S)164(f) for self-
employment taxes.

     1.14  "Account" means the separate account(s) which the Advisory Committee
or the Trustee maintains for a Participant under the Employer's Plan.

     1.15  "Accrued Benefit" means the amount standing in a Participant's
Account(s) as of any date _____________ from both Employer contributions and
Employee contributions, if any.

     1.16  "Nonforfeitable" means a Participant's or Beneficiary's unconditional
claim, legally enforceable against the Plan, to the Participant's Accrued
Benefit.

     1.17  "Plan Year" means the fiscal year of the Plan, the consecutive month
period specified in the Employer's Adoption Agreement.  The Employer's Adoption
Agreement also must ______________ the "Limitation Year" applicable to the
limitations on allocations described in Article III.   If the Employer maintains
Paired Plans, each Plan must have the same Plan Year.

     1.18  "Effective Date" of this Plan is the date specified in the Employer's
Adoption Agreement.

     1.19  "Plan Entry Date" means the date(s) specified in Section 2.01 of the
Employer's Adoption Agreement.

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     1.20  "Accounting Date" is the last day of an Employer's Plan Year.  Unless
otherwise specified in the Plan, the Advisory Committee will make all Plan
allocations for a particular Plan Year as of the Accounting Date of that Plan
Year.

     1.21  "Trust" means the separate Trust created under the Employer's Plan.

     1.22  "Trust Fund" means all property of every kind held or acquired by the
Employer's Plan, other than incidental benefit insurance contracts.

     1.23  "Nontransferable Annuity" means an annuity which by its terms
provides that it may not be sold, assigned, discounted, pledged as collateral
for a loan or security for the performance of an obligation or for any purpose
to any person other than the insurance company. If the Plan distributes an
annuity contract, the contract must be a Nontransferable Annuity.

     1.24 "ERISA" means the Employee Retirement Income Security Act of 1974, as
amended.

     1.25  "Code" means the Internal Revenue Code of 1986, as amended.

     1.26  "Service" means any period of time the Employee is in the employ of
the Employer, including am period the Employee is on an unpaid leave of absence
authorized by the Employer under a uniform, nondiscriminatory policy applicable
to all Employees.  "Separation from Service" means the Employee no longer has an
employment relationship with the Employer maintaining this Plan.

     1.27  "Hour of Service" means:

          (a)  Each Hour of Service for which the Employer, either directly or
               indirectly, pays an Employee, or for which the Employee is
               entitled to payment, for the performance of duties.  The Advisory
               Committee credits Hours of Service under this paragraph (a) to
               the Employee for the computation period in which the Employee
               performs the duties, irrespective of when paid;

          (b)  Each Hour of Service for back pay, irrespective of mitigation of
               damages, to which the Employer has agreed or for which the Employ
               ee has received an award.  The Advisory Committee credits Hours
               of Service under this paragraph (b) to the Employee for the
               computation period(s) to which the award or the agreement
               pertains rather than for the computation period in which the
               award, Agreement or payment is made; and

          (c)  Each Hour of Service for which the Employer, either directly or
               indirectly, pays an Employee, or for which the Employee is
               entitled to payment (irrespective of whether the employment
               relationship is terminated), for reasons other than for the
               performance of duties during a computation period, such as leave
               of absence, vacation, holiday, sick leave, illness, incapacity

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               (including disability), layoff, jury duty or military duty.  The
               Advisory Committee will credit no more than 501 Hours of Service
               under this paragraph (c) to an Employee on account of any single
               continuous period during which the Employee does not perform any
               duties (whether or not such period occurs during a single
               computation period).  The Advisory Committee credits Hours of
               Service under this paragraph (e) in accordance with the rules of
               paragraphs (b) and (c) of Labor Reg. (S)2530.200b-2, which the
               Plan, by this reference, specifically incorporates in
               _____________ within this paragraph (c).

     The Advisory Committee will not credit an Hour of Service under more than
one of the above paragraphs.  A computation period for purposes of this Section
1.27 is the Plan Year.  Year of Service period.  Break in Service period or
other period, as determined under the Plan provision for which the Advisory
Committee is measuring an Employee's Hours of Service.  The Advisory Committee
will resolve any ambiguity with respect to the crediting of an Hour of Service
in favor of the Employee.

(A) METHOD OF CREDITING HOURS OF SERVICE. The Employer must elect in its
Adoption Agreement the method the Advisory Committee will use in crediting an
Employee with Hours of Service. For purposes of the Plan, "actual" method means
the determination of Hours of Service from records of hours worked and hours for
which the Employer makes payment or for which payment is due from the Employer.
If the Employer elects to apply an "equivalency" method, for each equivalency
period for which the Advisory Committee would credit the Employee with at least
one Hour of Service, the Advisory Committee will credit the Employee with: (i)
10 Hours of Service for a daily equivalency; (ii) 45 Hours of Service for a
weekly equivalency; (iii) 95 Hours of Service for a semimonthly payroll period
equivalency; and (iv) 190 Hours of Service for a monthly equivalency.

(B) MATERNITY/PATERNITY LEAVE. Solely for purposes of determining whether the
Employee incurs a Break in Service under any provision of this Plan, the
Advisory Committee must credit Hours of Service during an Employee's unpaid
absence period due to maternity or paternity leave. The Advisory Committee
considers an Employee on maternity or paternity leave if the Employee's absence
is due to the Employee's pregnancy. The birth of the Employee's child, the
placement with the Employee of an adopted child, or the care of the Employee's
child immediately following the child's birth or placement. The Advisory
Committee credits Hours of Service under this paragraph on the basis of the
number of Hours of Service the Employee would receive if he were paid during the
absence period or, if the Advisory Committee cannot determine the number of
Hours of Service the Employee would receive, on the basis of 8 hours per day
during the absence period. The Advisory Committee will credit only the number
(not exceeding 501) of Hours of Service necessary to prevent an Employee's Break
in Service. The Advisory Committee credits all Hours of Service described in
this paragraph to the computation period in which the absence period begins or,
if the Employee does not need these Hours of Service to prevent a Break in
Service in the computation period in which his absence period begins, the
Advisory Committee credits these Hours of Service to the immediately following
computation period.

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     1.28  "Disability" means the Participant, because of a physical or mental
disability , will be unable to perform the duties of his customary position of
employment (or is unable to engage in any substantial gainful activity) for an
indefinite period which the Advisory Committee considers will be of long
continued duration, A Participant also is disabled if he incurs the permanent
loss or loss of use of a member or function of the body, or is permanently
disfigured, and incurs a Separation from Service.  The Plan considers a
Participant disabled on the date the Advisory Committee determines the
Participant satisfies the definition of disability.  The Advisory Committee may
require a Participant to submit to a physical examination in order to confirm
disability, The Advisory Committee wilt apply the provisions of this Section
1.28 in a nondiscriminatory, consistent and uniform manner.  If the Employer's
Plan is a Nonstandardized Plan, the Employer may provide an alternate definition
of disability in an addendum to its Adoption Agreement, numbered Section 1.28.

     1.29  SERVICE FOR PREDECESSOR EMPLOYER.  If the Employer maintains the plan
of a predecessor employer, the Plan treats service of the Employee wit the
predecessor employer as service with the Employer.  If the Employer does not
maintain the plan of a predecessor employer, the Plan does not credit service
with the predecessor employer, unless the Employer identifies the predecessor in
its Adoption Agreement and specifies the purposes for which the Plan will credit
service wit that predecessor employer.

     1.30  RELATED EMPLOYERS.  A related group is a controlled group of
corporations (as defined in Code (S)414(b)), trades or businesses (whether or
not incorporated) which are under common control (as defined in Code (S)414(c))
or an affiliated service group (as defined in Code (S)414(m) or in Code
(S)414(o)).  If the Employ er is a member of a related group, the term
"Employer" includes the related group members for purposes of crediting Hours of
Service, determining Years of Service and Breaks in Service under Articles II
and V, applying the Participation Test and the Coverage Test under Section
3.06(E), applying the limitations on allocations in Part 2 of Article III,
applying the top heavy rules and the minimum allocation requirements of Article
III, the definitions of Employee.  Highly Compensated Employee, Compensation and
Leased Employee, and for any other purpose required by the applicable Code
section or by a Plan provision.  However, an Employer may contribute to the Plan
only by being a signatory to the Execution Page of the Adoption Agreement or to
a Participation Agreement to the Employer's Adoption Agreement.  If one or more
of the Employer's related group members become Participating Employers by
executing a Participation Agreement to the Employer's Adoption Agreement, the
term "Employer" includes the participating related group members for all
purposes of the Plan, and "Plan Administrator" means the Employer that is the
signatory  to the Execution Page of the Adoption Agreement.

     If the Employer's Plan is a Standardized Plan, all Employees of the
Employer or of any member of the Employer's related group, are eligible to
participate in the Plan, irrespective of whether the related group member
directly employing the Employee is a Participating Employer.  If the Employer's
Plan is a Nonstandardized Plan, the Employer must specify in Section 1.07 of its
Adoption Agreement, whether the Employees of related group members that are not
Participating Employers are eligible to participate in the Plan Under a
Nonstandardized Plan, the Employer may elect to exclude from the definition of
"Compensation" for allocation purposes any Compensation

                                       9
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received from a related employer that has not executed a Participation Agreement
and whose Employees are not eligible to participate in the Plan.

     1.31  LEASED EMPLOYEES.  The Plan treats a Leased Employee as an Employee
of the Employer. A Leased Employee is an individual (who otherwise is not an
Employee of the Employer) who, pursuant to a leasing agreement between the
Employer and any other person, has performed services for the Employer (or for
the Employer and any persons related to the Employer within the meaning of Code
(S)144(a)(3)) on a substantially fill time basis for at least one year and who
performs services historically performed by employees in the Employer's business
field. If a Leased Employee is treated as an Employee by reason of this Section
1.31 of the Plan. "Compensation" includes Compensation from the leasing
organization which is attributable to services performed for the Employer.

     (A) SAFE HARBOR PLAN EXCEPTION.  The Plan does not treat a Leased Employee
as an Employee if the leasing organization covers the employee in a safe harbor
plan and, prior to application of this safe harbor plan exception, 20% or less
of the Employer's Employees (other than Highly Compensated Employees) are Leased
Employees.  A safe harbor plan is a money purchase pension plan providing
immediate participation, full and immediate vesting, and a nonintegrated
contribution formula equal to at least 10% of the employee's compensation
without regard to employment by the leasing organization on a specified date.
The safe harbor plan must determine the 10% contribution dn the basis of
compensation as defined in Code (S)4l5(c)(3) plus elective contributions (as
defined in Section 1.12).

     (B) OTHER REQUIREMENTS.  The Advisory Committee must apply this Section
1.31 in a manner consistent with Code (S)(S)414(n) and 414(o) and the
regulations issued under those Code sections.  The Employer must specify in the
Adoption Agreement the manner in which the Plan will determine the allocation of
Employer contributions and Participant forfeitures on behalf of a Participant if
the Participant is a Leased Employee covered by a plan maintained by the leasing
organization.

     1.32  SPECIAL RULES FOR OWNER-EMPLOYEES.  The following special provisions
and restrictions apply to Owner-Employees:

          (a) If the Plan provides contributions or benefits for an Owner-
     Employee or for a group of Owner-Employees who controls the trade or
     business with respect to which this Plan is established and the Owner-
     Employee or Owner-Employees also control as Owner-Employees one or more
     other trades or businesses, plans must exist or be established with respect
     to all the controlled trades or businesses so that when the plans are
     combined they form a single plan which satisfies the requirements of Code
     (S)401(a) and Code (S)401(d) with respect to the employees of the
     controlled trades or businesses.

          (b) The Plan excludes an Owner-Employee or group of Owner-Employees if
     the Owner-Employee or group of Owner-Employees controls any other trade or
     business, unless

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     the employees of the other controlled trade or business participate in a
     plan which satisfies the requirements of Code (S)401(a) and Code (S)401(d).
     The other qualified plan must provide contributions and benefits which are
     not less favorable than the contributions and benefits provided for the
     Owner-Employee or group of Owner-Employees under this Plan, or if an Owner-
     Employee is covered under another qualified plan as an Owner/Employee, then
     the plan established with respect to the trade or business lie does control
     must provide contributions or benefits as favorable as those provided under
     the most favorable plan of the trade or business lie does not control. If
     the exclusion of this paragraph (b) applies and the Employer's Plan is a
     Standardized Plan, the Employer may not participate or continue to
     participate in this Prototype Plan and the Employer's Plan becomes an
     individually-designed plan for purposes of qualification reliance.

          (c) For purposes of paragraphs (a) and (b) of this Section 1.32, an
     Owner-Employee or group of Owner-Employees controls a trade or business if
     the Owner-Employee or Owner-Employees together (1) own the entire interest
     in an unincorporated trade or business, or (2) in the case of a
     partnership, own more than 50% of either the capital interest or the
     profits interest in the partnership.

     1.33 DETERMINATION OF TOP HEAVY STATUS. If this Plan is the only qualified
plan maintained by the Employer, the Plan is top heavy for a Plan Year if the
top heavy ratio as of the Determination Date exceeds 60%. The top heavy ratio is
a fraction, the numerator of which is the sum of the present value of Accrued
Benefits of all Key Employees as of the Determination Date and the denominator
of which is a similar sum determined for all Employees. The Advisory Committee
must include in the top heavy ratio, as part of the present value of Accrued
Benefits, any contribution not made as of the Determination Date but includible
under Code (S)416 and the applicable Treasury Regulations, and distributions
made within the Determination Period. The Advisory Committee must calculate the
top heavy ratio by disregarding the Accrued Benefit (and distributions, if any,
of the Accrued Benefit) of any Non-Key Employee who was formerly a Key Employee,
and by disregarding the Accrued Benefit (including distributions, if any of the
Accrued Benefit) of an individual who has not received credit for at least one
Hour of Service with the Employer during the Determination Period. The Advisory
Committee must calculate the top heavy ratio, including the extent to which it
must take into account distributions, rollovers and transfers, in accordance
with Code (S)416 and the regulations under that Code section.

     If the Employer maintains other qualified plans (including a simplified
employee pension plan), or maintained another such plan which now is terminated,
this Plan is top heavy only if it is part of the Required Aggregation Group, and
the top heavy ratio for the Required Aggregation Group and for the Permissive
Aggregation Group, if any, each exceeds 60%.  The Advisory Committee will
calculate the top heavy ratio in the same manner as required by the first
paragraph of this Section 133, taking into account all plans within the
Aggregation Group.  To the extent the Advisory Committee must take into account
distributions to a Participant, the Advisory Committee must include
distributions from a terminated plan which would have been part of the Required
Aggregation Group if it were in existence on the Determination Date.  The
Advisory Committee will calculate the present

                                       11
<PAGE>

value of accrued benefits under defined benefit plans or simplified employee
pension plans included within the group in accordance with the terms of those
plans, Code (S)416 and the regulations under that Code section. If a Participant
in a defined benefit plan is a Non-Key Employee, the Advisory Committee will
determine his accrued benefit under the accrual method, if any, which is
applicable uniformly to all defined benefit plans maintained by the Employer or,
if there is no uniform method, in accordance with the slowest accrual rate
permitted under the fractional rule accrual method described in Code
(S)411(b)(1)(C). If the Employer maintains a defined benefit plan, the Employer
must specify in Adoption Agreement Section 3.18 the actuarial assumptions
(interest and mortality only ) the Advisory Committee will use to calculate the
present value of benefits from a defined benefit plan. If an aggregated plan
does not have a valuation date coinciding with the Determination Date, the
Advisory Committee must value the Accrued Benefits in the aggregated plan as of
the most recent valuation date falling within the twelve-month period ending on
the Determination Date, except as Code (S)416 and applicable Treasury
regulations require for the first and second plan year of a defined benefit
plan. The Advisory Committee will calculate the top heavy ratio with reference
to the Determination Dates that fall within the same calendar year.

     (A) STANDARDIZED PLAN.  If the Employer's Plan is a Standardized Plan, the
Plan operates as a deemed top heavy plan in all Plan Years, except, if the
Standardized Plan includes a Code (S)401(k) arrangement, the Employer may elect
to apply the top heavy requirements only in Plan Years for which the Plan
actually is top heavy.  Under a deemed top heavy plan, the Advisory Committee
need not determine whether the Plan actually  is top heavy.  However, if the
Employer, in Adoption Agreement Section 3.18, elects to override the 100%
limitation, the Advisory  Committee will need to determine whether a deemed top
heavy Plan's top heavy ratio for a Plan Year exceeds 900/o.

     (B) DEFINITIONS.  For purposes of applying the provisions of this Section
1.33:

          (1) "Key Employee" means, as of any Determination Date, any Employee
     or former Employee (or Beneficiary of such Employee) who, for any Plan Year
     in the Determination Period:  (i) has Compensation in excess of 50% of the
     dollar amount prescribed in Code (S)415(b)(1)(A) (relating to defined
     benefit plans) and is an officer of the Employer; (ii) has Compensation in
     excess of the dollar amount prescribed in Code (S)415(c)(1)(A) (relating to
     defined contribution plans) and is one of the Employees owning the ten
     largest interests in the Employer; (iii) is a more than 5% owner of the
     Employer; or (iv) is a more than 1% owner of the Employer and has
     Compensation of more than $150,000. The constructive ownership rules of
     Code (S)318 (or the principles of that section, in the case of an
     unincorporated Employer,) will apply to determine ownership in the
     Employer.  The number of officers taken into account under clause (i) will
     not exceed the greater of 3 or 10% of the total number (after application
     of the Code (S)414(q) exclusions) of Employees, but no more than 50
     officers.  The Advisory Committee will make the determination of who is a
     Key Employee in accordance with Code (S)4l6(i)(1) and the regulations under
     that Code section.

          (2) "Non-Key Employee" is an employee who does not meet the definition
     of Key Employee.

                                       12
<PAGE>

          (3) "Compensation"  means Compensation as determined under Section
     1.09 for purposes of identifying Highly Compensated Employees.

          (4) "Required Aggregation Group" means: (i) each qualified plan of the
     Employer in which at least one Key Employee participates at any time during
     the Determination Period; and (ii) any other qualified plan of the Employer
     which enables a plan described in clause (i) to meet the requirements of
     Code (S)401(a)(4) or of Code (S)410.

          (5) "Permissive Aggregation Group" is the Required Aggregation Group
     plus any other qualified plans maintained by the Employer, but only if such
     group would satisfy in the aggregate the requirements of Code (S)40 l(a)(4)
     and of Code (S)410. The Advisory Committee will determine the Permissive
     Aggregation Group.

          (6) "Employer" means the Employer that adopts this Plan and any
     related employers described in Section 1.30.

          (7) "Determination Date" for any Plan Year is the Accounting Date of
     the preceding Plan Year or, in the case of the first Plan Year of the Plan,
     the Accounting Date of that Plan Year.  The "Determination Period" is the 5
     year period ending on the Determination Date.

     1.34  "Paired Plans" means the Employer has adopted two Standardized Plan
Adoption Agreements offered with this Prototype Plan, one Adoption Agreement
being a Paired Profit Sharing Plan and one Adoption Agreement being a Paired
Pension Plan, A Paired Profit Sharing Plan may include a Code (S)40l(k)
arrangement.  A Paired Pension Plan must be a money purchase pension plan or a
target benefit pension plan.  Paired Plans must be the subject of a favorable
opinion letter issued by  the National Office of the Internal Revenue Service.
This Prototype Plan does not pair any of its Standardized Plan Adoption
Agreements with Standardized Plan Adoption Agreements under a defined benefit
prototype plan.

                          * * * * * * * * * * * * * *

                                       13
<PAGE>

                                   ARTICLE II
                             EMPLOYEE PARTICIPANTS


     2.01  ELIGIBILITY.  Each Employee becomes a Participant in the Plan m
accordance with the participation option selected by the Employer in its
Adoption Agreement.  If this Plan is a restated Plan, each Employee who was a
Participant in the Plan on the day before the Effective Date continues as a
Participant in the Plan, irrespective of whether he satisfies the participation
conditions in the restated Plan, unless otherwise provided in the Employer's
Adoption Agreement.

     2.02  YEAR OF SERVICE - PARTICIPATION.  For purposes of an Employee's
participation in the Plan under Adoption Agreement Section 2.01, the Plan takes
into account all of his Years of Service with the Employer, except as provided
in Section 2.03.  "Year of Service" means an eligibility computation period
during which the Employee completes not less than the number of Hours of Service
specified in the Employer's Adoption Agreement.  The initial eligibility
computation period is the first 12 consecutive month period measured from the
Employment Commencement Date.  The Plan measures succeeding eligibility
computation periods in accordance with the option selected by the Employer in
its Adoption Agreement.  If the Employer elects to measure subsequent periods on
a Plan Year basis, an Employee who receives credit for the required number of
Hours of Service during the initial eligibility computation period and during
the first applicable Plan Year will receive credit for two Years of Service
under Article II.  "Employment Commencement Date" means the date on which the
Employee first performs an Hour of Service for the Employer.  If the Employer
elects a service condition under Adoption Agreement Section 2.01 based on
months, the Plan does not apply any Hour of Service requirement after the
completion of the first Hour of Service.

     2.03  BREAK IN SERVICE - PARTICIPATION.  An Employee incurs a "Break in
Service" if during any 12 consecutive month period he does not complete more
than 500 Hours of Service with the Employer.  The "12 Consecutive month period"
under this Section 2.03 is the same 12 consecutive month period for which the
Plan measures "Years of Service" under Section 2.02.

     (A) 2-YEAR ELIGIBILITY.  If the Employer elects a 2 years of service
condition for eligibility purposes under Adoption Agreement Section 2.01, the
Plan treats an Employee who incurs a one year Break in Service and who has never
become a Participant as a new Employee on the date he first performs an Hour of
Service for the Employer after the Break in Service.

     (B) SUSPENSION OF YEARS OF SERVICE.  The Employer must elect in its
Adoption Agreement whether a Participant will incur a suspension of Years of
Service after incurring a one year Break in Service.  If this rule applies under
the Employer's Plan, the Plan disregards a Participants Years of Service (as
defined in Section 2.02) earned prior to a Break in Service until the
Participant completes another Year of Service and the Plan suspends the
Participant's participation in the Plan. If the Participant completes a Year of
Service following his Break in Service, the Plan restores that Participant's
pre-Break Years of Service (and the Participant resumes active participation in
the Plan)

                                       14
<PAGE>

retroactively to the first day of the computation period in which the
Participant earns the first post-Break Year of Service. The initial computation
period under this Section 2.03(B) is the 12 consecutive month period measured
from the date the Participant first receives credit for an Hour of Service
following the one year Break in Service period. The Plan measures any subsequent
periods, if necessary, in a manner consistent with the computation period
selection in Adoption Agreement Section 2.02. This Section 2.03(B) does not
affect a Participant's vesting credit under Article V and, during a suspension
period, the Participant's Account continues to share folly in Trust Fund
allocations under Section 9.11. Furthermore, this Section 2.03(13) will not
result in the restoration of any Year of Service disregarded under the Break in
Service rule of Section 2.03(A).

     2.04 PARTICIPATION UPON RE-EMPLOYMENT. A Participant whose employment with
the Employer terminates will re-enter the Plan as a Participant on the date of
his re-employment, subject to the Break in Service rule, if applicable, under
Section 2.03(B). An Employee who satisfies the Plan's eligibility conditions but
who terminates employment with the Employer prior to becoming a Participant will
become a Participant on the later of the Plan Entry Date on which he would have
entered the Plan had he not terminated employment or the date of his
re-employment, subject to the Break in Service rule, if applicable, under
Section 2.03(B). Any Employee who terminates employment prior to satisfying the
Plan's eligibility conditions becomes a Participant in accordance with Adoption
Agreement Section 2.01.

     2.05  CHANGE IN EMPLOYEE STATUS.  If a Participant has not incurred a
Separation from Service but ceases to be eligible to participate in the Plan, by
reason of employment within an employment classification excluded by the
Employer under Adoption Agreement Section 1.07, the Advisory Committee must
treat the Participant as an Excluded Employee during the period such a
Participant is subject to the Adoption Agreement exclusion.  The Advisory
Committee determines a Participant's sharing in the allocation of Employer
contributions and Participant forfeitures, if applicable, by disregarding his
Compensation paid by the Employer for services rendered in his capacity as an
Excluded Employee.  However, during such period of exclusion, the Participant,
without regard to employment classification, continues to receive credit for
vesting under Article V for each included Year of Service and the Participant's
Account continues to share fully in Trust Fund allocations under Section 9.11.

     If an Excluded Employee who is not a Participant becomes eligible to
participate in the Plan by reason of a change in employment classification, he
will participate in the Plan immediately if he has satisfied the eligibility
conditions of Section 2.01 and would have been a Participant had he not been an
Excluded Employee during his period of Service.  Furthermore, the Plan takes
into account all of the Participant's included Years of Service with the
Employer as an Excluded Employee for purposes of vesting credit under Article V.

     2.06 ELECTION NOT TO PARTICIPATE. If the Employer's Plan is a Standardized
Plan, the Plan does not permit an otherwise eligible Employee nor any
Participant to elect not to participate in the Plan. If the Employer's Plan is a
Nonstandardized Plan, the Employer must specify in its Adoption Agreement
whether an Employee eligible to participate, or any present Participant, may

                                       15
<PAGE>

elect not to participate in the Plan. For an election to be Effective for a
particular Plan Year, the Employee or Participant must file the election in
writing with the Plan Administrator not later than the time specified in the
Employer's Adoption Agreement. The Employer may not make a contribution under
the Plan for the Employee or for the Participant for the Plan Year for which the
election is Effective, nor for any succeeding Plan Year, unless the Employee or
Participant re-elects to participate in the Plan. After an Employee's or
Participant's election not to participate has been Effective for at least the
minimum period prescribed by the Employer's Adoption Agreement, the Employee or
Participant may re-elect to participate in the Plan for any Plan Year and
subsequent Plan Years. An Employee or Participant may re-elect to participate in
the Plan by filing his election in writing with the Plan Administrator not later
than the time specified in the Employer's Adoption Agreement. An Employee or
Participant who re-elects to participate may again elect not to participate only
as permitted in the Employer's Adoption Agreement. If an Employee is a Self-
Employed Individual, the Employee's election (except as permitted by Treasury
regulations without creating a Code (S)401(k) arrangement with respect to that
Self-Employed Individual) must be Effective no later than the date the Employee
first would become a Participant in the Plan and the election is irrevocable.
The Plan Administrator must furnish an Employee or a Participant any form
required for purposes of an election under this Section 2.06. An election timely
filed is Effective for the entire Plan Year.

     A Participant who elects not to participate may not receive a distribution
of his Accrued Benefit attributable either to Employer or to Participant
contributions except as provided under Article IV or under Article VI.  However,
for each Plan Year for which a Participant's election not to participate is
Effective, the Participant's Account, if any, continues to share in Trust Fund
allocations under Article IX.  Furthermore, the Employee or the Participant
receives vesting credit under Article V for each included Year of Service during
the period the election not to participate is effective.

                          * * * * * * * * * * * * * *

                                       16
<PAGE>

                                  ARTICLE III
                     EMPLOYER CONTRIBUTIONS AND FORFEITURES


PART 1.   AMOUNT OF EMPLOYER CONTRIBUTIONS AND PLAN ALLOCATIONS: SECTIONS 3.01
          THROUGH 3.06

     3.01 AMOUNT. For each Plan Year, the Employer contributes to the Trust the
amount determined by application of the contribution option selected by the
Employer in its Adoption Agreement. The Employer may not make a contribution to
the Trust for any Plan Year to the extent the contribution would exceed the
Participants' Maximum Permissible Amounts.

     The Employer contributes to this Plan on the condition its contribution is
not due to a mistake of fact and the Revenue Service will not disallow the
deduction for its contribution.  The Trustee, upon written request from the
Employer, must return to the Employer the amount of the Employer's contribution
made by the Employer by mistake of fact or the amount of the Employer's
contribution disallowed as a deduction under Code (S)404.  The Trustee will not
return any portion of the Employer's contribution under the provisions of this
paragraph more than one year after:

          (a) The Employer made the contribution by mistake of fact; or

          (b) The disallowance of the contribution as a deduction, and then,
     only to the extent of the disallowance.

     The Trustee will not increase the amount of the Employer contribution
returnable under this Section 3.01 for any earnings attributable to the
contribution, but the Trustee will decrease the Employer contribution returnable
for an losses attributable to it.  The Trustee may require the Employer to
furnish it whatever evidence the Trustee deems necessary to enable the Trustee
to confirm the amount the Employer has requested be returned is properly
returnable under ERISA.

     3.02  DETERMINATION OF CONTRIBUTION. The Employer, from its records,
determines the amount of any contributions to be made by it to the Trust under
the terms of the Plan.

     3.03  TIME OF PAYMENT OF CONTRIBUTION.  The Employer may pay its
contribution for each Plan Year in one or more installments without interest.
The Employer must make its contribution to the Plan within the time prescribed
by the Code or applicable Treasury regulations.  Subject to the consent of the
Trustee, the Employer may make its contribution in property rather than in cash,
provided the contribution of property is not a prohibited transaction under the
Code or under ERISA.

                                       17
<PAGE>

     3.04  CONTRIBUTION ALLOCATION.

     (A) METHOD OF ALLOCATION.  The Employer must specify in its Adoption
Agreement the manner of allocating each annual Employer contribution to this
Trust.

     (B) TOP HEAVY MINIMUM ALLOCATION.  The Plan must comply with the provisions
of this Section 3.04(8), subject to the elections in the Employer's Adoption
Agreement

          (1) TOP HEAVY MINIMUM ALLOCATION UNDER STANDARDIZED PLAN.  Subject to
     the Employer's election under Section 3.04(B)(3) the top heavy minimum
     allocation requirement applies to a Standardized Plan for each Plan Year,
     irrespective of whether the Plan is top heavy.

               (a) Each Participant employed by the Employer on the last day of
          the Plan Year will receive a top heavy minimum allocation for that
          Plan Year.  The Employer may elect in Section 3.04 of its Adoption
          Agreement to apply this paragraph (a) only to a Participant who is a
          Non-Key Employee.

               (b) Subject to any overriding elections in Section 3.18 of the
          Employer's Adoption Agreement, the top heavy minimum allocation is the
          lesser of 3% of the Participants Compensation for the Plan Year or the
          highest contribution rate for the Plan Year made on behalf of any
          Participant for the Plan Year.  However, if the Employee participates
          in Paired Plans, the top heavy minimum allocation is 3% of his
          Compensation.  If, under Adoption Agreement Section 3.04, the Employer
          elects to apply paragraph (a) only to a Participant who is a Non-Key
          Employee, the Advisory Committee will determine the 'highest
          contribution rate" described in the first sentence of this paragraph
          (b) by reference only to the contribution rates of Participants who
          are Key Employees for the Plan Year.

          (2) TOP HEAVY MINIMUM ALLOCATION UNDER NONSTANDARDIZED PLAN.  The top
     heavy minimum allocation requirement applies to a Nonstandardized Plan only
     in Plan Years for which the Plan is top heavy.  Except as provided in the
     Employer's Adoption Agreement, if the Plan is top heavy in any Plan Year:

               (a) Each Non-Key Employee who is a Participant and is employed by
          the Employer on the last day of the Plan Year will receive a top heavy
          minimum allocation for that Plan Year, irrespective of whether he
          satisfies the Hours of Service condition under Section 3.06 of the
          Employer's Adoption Agreement; and

               (b) The top heavy minimum allocation is the lesser of 3% of the
          Non-Key Employee's Compensation for the Plan Year or the highest
          contribution rate for the Plan Year made on behalf of any Key
          Employee.  However, if a defined benefit plan maintained by the
          Employer which benefits a Key Employee depends on this Plan to

                                       18
<PAGE>

          satisfy the antidiscrimination rules of Code (S)401(a)(4) or the
          coverage rules of Code (S)410 (or another plan benefitting the Key
          Employee so depends on such defined benefit plan), the top heavy
          minimum allocation is 3% of the Non-Key Employee's Compensation
          regardless of the contribution rate for the Key Employees.

          (3) SPECIAL ELECTION FOR STANDARDIZED CODE (S)401(k) PLAN.  If the
     Employer's Plan is a Standardized Code (S)401(k) Plan, the Employer may
     elect in Adoption Agreement Section 3.04 to apply the top heavy minimum
     allocation requirements of Section 3.04(B)(1) only for Plan Years tn which
     the Plan actually is a top heavy plan.

          (4) SPECIAL DEFINITIONS.  For purposes of this Section 3.04(B), the
     term "Participant" includes any Employee otherwise eligible to participate
     in the Plan but who is not a Participant because of his Compensation level
     or because of his failure to make elective deferrals under a Code (S)401(k)
     arrangement or because of his failure to make mandatory contributions.  For
     purposes of subparagraph (1)(b) or (2)(b), "Compensation" means
     Compensation as defined in Section 1.12, except Compensation does not
     include elective contributions, irrespective of whether the Employer has
     elected to include these amounts in Section 1.12 of its Adoption Agreement,
     any exclusion selected in Section 1.12 of the Adoption Agreement (other
     than the exclusion of elective contributions) does not apply, and any
     modification to the definition of Compensation in Section 3.06 does not
     apply.

          (5) DETERMINING CONTRIBUTION RATES.  For purposes of this Section
     3.04(B), a Participant's contribution rate is the sum of all Employer
     contributions (not including Employer contributions to Social Security) and
     forfeitures allocated to the Participant's Account for the Plan Year
     divided by  his Compensation for the entire Plan Year.  However, for
     purposes of satisfying a Participants top heavy minimum allocation in Plan
     Years beginning after December 31, 1988, the Participant's contribution
     rate does not include any elective contributions under a Code (S)401(k)
     arrangement nor any Employer matching contributions allocated on the basis
     of those elective contributions or on the basis of employee contributions,
     except a Nonstandardized Plan may include in the contribution rate any
     matching contributions not necessary  to satisfy the nondiscrimination
     requirements of Code (S)401(k) or of Code (S)401(m).

          If the Employee is a Participant in Paired Plans, the Advisory
     Committee will consider the Paired Plans as a single Plan to determine a
     Participant's contribution rate and to determine whether the Plans satisfy
     this top heavy minimum allocation requirement.  To determine a
     Participant's contribution rate under a Nonstandardized Plan, the Advisory
     Committee must treat all qualified top heavy defined contribution plans
     maintained by the Employer (or by any related Employers described in
     Section 1.30) as a single plan.

          (6) NO ALLOCATIONS.  If, for a Plan Year, there are no allocations of
     Employer contributions or forfeitures for any Participant (for purposes of
     Section 3.04 (B)(l)) or for any Key Employee (for purposes of Section
     3.04(B)(2(b)), the Plan does not require any top

                                       19
<PAGE>

     heavy minimum allocation for the Plan Year, unless a top heavy minimum
     allocation applies because of the maintenance by the Employer of more than
     one plan.

          (7) ELECTION OF METHOD.  The Employer must specify in its Adoption
     Agreement the manner m which the Plan will satisfy the top heavy minimum
     allocation requirement.

               (a) If the Employer elects to make any necessary additional
          contribution to this Plan, the Advisory Committee first will allocate
          the Employer contributions (and Participant forfeitures, if any) for
          the Plan Year in accordance with the provisions of Adoption Agreement
          Section 3.04.  The Employer then will contribute an additional amount
          for the Account of any Participant entitled under this Section 3.04(B)
          to a top heavy minimum allocation and whose contribution rate for the
          Plan Year, under this Plan and any other plan aggregated under
          paragraph (5), is less than the top heavy minimum allocation.  The
          additional amount is the amount necessary to increase the Participants
          contribution rate to the top heavy minimum allocation. The Advisory
          Committee will allocate the additional contribution to the Account of
          the Participant on whose behalf the Employer makes the contribution.

               (b) If the Employer elects to guarantee the top heavy minimum
          allocation under another plan, this Plan does not provide the top
          heavy minimum allocation and the Advisory Committee will allocate the
          annual Employer contributions (and Participant forfeitures) under the
          Plan solely in accordance with the allocation method selected under
          Adoption Agreement Section 3.04.

     3.05  FORFEITURE ALLOCATION.  The amount of a Participant's Accrued Benefit
forfeited under the Plan is a Participant forfeiture.  The Advisory Committee
will allocate Participant forfeitures in the manner specified by the Employer in
its Adoption Agreement.  The Advisory Committee will continue to hold the
undistributed, non-vested portion of a terminated Participant's Accrued Benefit
in his Account solely for his benefit until a forfeiture occurs at the time
specified in Section 5.09 or if applicable, until the time specified in Section
9.14.  Except as provided under Section 5 04, a Participant will not share in
the allocation of a forfeiture of any portion of his Accrued Benefit.

     3.06 ACCRUAL OF BENEFIT. The Advisory Committee will determine the accrual
of benefit (Employer contributions and Participant forfeitures) on the basis of
the Plan Year in accordance with the Employer's elections in its Adoption
Agreement.

     (A) COMPENSATION TAKEN INTO ACCOUNT.  The Employer must specify in its
Adoption Agreement the Compensation the Advisory Committee is to take into
account in allocating an Employer contribution to a Participant's Account for
the Plan Year in which the Employee first becomes a Participant.  For all other
Plan Years, the Advisory Committee will take into account only the Compensation
determined for the portion of the Plan Year in which the Employee actually is a
Participant.  The Advisory Committee must take into account the Employee's
entire Compensation

                                       20
<PAGE>

for the Plan Year to determine whether the Plan satisfies the top heavy minimum
allocation requirement of Section 3.04(B). The Employer, in an addendum to its
Adoption Agreement numbered 3.06(A), may elect to measure Compensation for the
Plan Year for allocation purposes on the basis of a specified period other than
the Plan Year.

     (B) HOURS OF SERVICE REQUIREMENT.  Subject to the applicable minimum
allocation requirement of Section 3.04, the Advisory Committee will not allocate
any portion of an Employer contribution for a Plan Year to any Participant's
Account if  the Participant does not complete the applicable minimum Hours of
Service requirement specified in the Employer's Adoption Agreement.

     (C) EMPLOYMENT REQUIREMENT.  If the Employer's Plan is a Standardized Plan,
a Participant who, during a particular Plan Year, completes the accrual
requirements of Adoption Agreement Section 3.06 will share in the allocation of
Employer contributions for that Plan Year without regard to whether he is
employed by the Employer on the Accounting Date of that Plan Year. If the
Employer's Plan is a Nonstandardized Plan, the Employer must specify m its
Adoption Agreement whether the Participant will accrue a benefit if he is not
employed by the Employer on the Accounting Date of the Plan Year.  If the
Employer's Plan is a money purchase plan or a target benefit plan, whether
Nonstandardized or Standardized, the Plan conditions benefit accrual on
employment with the Employer on the last day of the Plan Year for the Plan Year
in which the Employer terminates the Plan.

     (D) OTHER REQUIREMENTS.  If the Employer's Adoption Agreement includes
options for other requirements affecting the Participant's accrual of benefits
under the Plan, the Advisory Committee will apply this Section 3.06 in
accordance with the Employers Adoption Agreement selections.

     (E) SUSPENSION OF ACCRUAL REQUIREMENTS UNDER NONSTANDARDIZED PLAN.  If the
Employer's Plan is a Nonstandardized Plan, the Employer may elect in its
Adoption Agreement to suspend the accrual requirements elected under Adoption
Agreement Section 3.06 if, for any Plan Year beginning after December 31, 1989,
the Plan fails to satisfy the Participation Test or the Coverage Test.  A Plan
satisfies the Participation Test if, on each day of the Plan Year, the number of
Employees who benefit under the Plan is at least equal to the lesser of 50 or
40% of the total number of includible Employees as of such day.  A Plan
satisfies the Coverage Test if, on the last day of each quarter of the Plan
Year, the number of Nonhighly Compensated Employees who benefit under the Plan
is at least equal to 70% of the total number of includible Nonhighly Compensated
Employees as of such day, "includible" Employees are all Employees other than:
(1) those Employees excluded from participating in the Plan for the entire Plan
Year by reason of the collective bargaining unit exclusion or the nonresident
alien exclusion under Adoption Agreement Section 1.07 or by reason of the
participation requirements of Sections 2.01 and 2,03; and (2) any Employee who
incurs a Separation from Service during the Plan Year and fails to complete at
least 501 Hours of Service for the Plan Year.  A "Nonhighly Compensated Employee
is an Employee who is not a Highly Compensated Employee and who is not a family
member aggregated with a Highly Compensated Employee pursuant to Section 1.09 of
the Plan.

                                       21
<PAGE>

     For purposes of the Participation Test and the Coverage Test, an Employee
is benefitting under the Plan on a particular date if, under Adoption Agreement
Section 3.04, he is entitled to an allocation for the Plan Year.  Under the
Participation Test, when determining whether an Employee is entitled to an
allocation under Adoption Agreement Section 3.04, the Advisory Committee will
disregard any allocation required solely by reason of the top heavy minimum
allocation, unless the top heavy minimum allocation is the only allocation made
under the Plan for the Plan Year.

     If this Section 3.06(E) applies for a Plan Year, the Advisory Committee
will suspend the accrual requirements for the Includible Employees who are
Participants, beginning first with the includible Employee(s) employed with the
Employer on the last day of the Plan Year, then the Includible Employee(s) who
have the latest Separation from Service during the Plan Year, and continuing to
suspend in descending order the accrual requirements for each Includible
Employee who incurred an earlier Separation from Service, from the latest to the
earliest Separation from Service date, until the Plan satisfies both the
Participation Test and the Coverage Test for the Plan Year.  If two or more
includible Employees have a Separation from Service on the same day, the
Advisory Committee will suspend the accrual requirements for all such Includible
Employees, irrespective of whether the Plan can satisfy the Participation Test
and the Coverage Test by accruing benefits for fewer than all such Includible
Employees.  If the Plan suspends the accrual requirements for an Includible
Employee, that Employee will share in the allocation of Employer contributions
and Participant forfeitures if any, without regard to the number of Hours of
Service he has earned for the Plan Year and without regard to whether he is
employed by the Employer on the last day of the Plan Year.  If the Employer's
Plan includes Employer matching contributions subject to Code (S)401(m), this
suspension of accrual requirements applies separately to the Code (S)401(m)
portion of the Plan, and the Advisory Committee  will treat an Employee as
benefitting under that portion of the Plan if he is an Eligible Employee for
purposes of the Code (S)401(m) nondiscrimination test.  The Employer may modify
the operation of this Section 3.06(E) by electing appropriate modifications in
Section 3.06 of its Adoption Agreement.

PART 2.   LIMITATIONS ON ALLOCATIONS: SECTIONS 3.07 THROUGH 3.19

     [Note: Sections 3.07 through 3.10 apply only to Participants in this Plan
who do not participate, and who have never participated, in another qualified
plan or in a welfare benefit find (as defined in Code (S)419(e)) maintained by
the Employer.

     3.07  The amount of Annual Additions which the Advisory Committee may
allocate under this Plan on a Participant's behalf for a Limitation Year may not
exceed the Maximum Permissible Amount.  If the amount the Employer otherwise
would contribute to the Participant's Account would cause the Annual Additions
for the Limitation Year to exceed the Maximum Permissible Amount, the Employer
will reduce the amount of its contribution so the Annual Additions for the
Limitation Year will equal the Maximum Permissible Amount.  If an allocation of
Employer contributions, pursuant to Section 3.04, would result in an Excess
Amount (other than an Excess Amount resulting from the circumstances described
in Section 3.10) to the Participant's Account, the Advisory Committee will
reallocate the Excess Amount to the remaining Participants who are eligible for
an allocation of

                                       22
<PAGE>

Employer contributions for the Plan Year in which the Limitation Year ends. The
Advisory Committee will make this reallocation on the basis of the allocation
method under the Plan as if the Participant whose Account otherwise would
receive the Excess Amount is not eligible for an allocation of Employer
contributions.

     3.08  Prior to the determination of the Participant's actual Compensation
for a Limitation Year, the Advisory Committee may determine the Maximum
Permissible Amount on the basis of the Participant's estimated annual
Compensation for such Limitation Year.  The Advisory Committee must make this
determination on a reasonable and uniform basis for all Participants similarly
situated. The Advisory Committee must reduce any Employer contributions
(including am allocation of forfeitures) based on estimated annual Compensation
by any Excess Amounts carried over from prior years.

     3.09  As soon as is administratively feasible after the end of the
Limitation Year, the Advisory  Committee will determine the Maximum Permissible
Amount for such Limitation Year on the basis of the Participant's actual
Compensation for such Limitation Year.

     3.10  If, pursuant to Section 3.09, or because of the allocation of
forfeitures, there is an Excess Amount with respect to a Participant for a
Limitation Year, the Advisory Committee will dispose of such Excess Amount as
follows:

          (a) The Advisory Committee will return any nondeductible voluntary
     Employee contributions to the Participant to the extent the return would
     reduce the Excess Amount.

          (b) If, after the application of paragraph (a), an Excess Amount still
     exists, and the Plan covers the Participant at the end of the Limitation
     Year, then the Advisory Committee will use the Excess Amount(s) to reduce
     future Employer contributions (including any allocation of forfeitures)
     under the Plan for the next Limitation Year and for each succeeding
     Limitation Year, as is necessary, for the Participant.  If the Employer's
     Plan is a profit sharing plan, the Participant may elect to limit his
     Compensation for allocation purposes to the extent necessary to reduce his
     allocation for the Limitation Year to the Maximum Permissible Amount and
     eliminate the Excess Amount.

          (c) If, after the application of paragraph (a), an Excess Amount still
     exists, and the Plan does not cover the Participant at the end of the
     Limitation Year, then the Advisory Committee will hold the Excess Amount
     unallocated in a suspense account.  The Advisory Committee will apply the
     suspense account to reduce Employer Contributions (including allocation of
     forfeitures) for all remaining Participants in the next Limitation Year,
     and in each succeeding Limitation Year if necessary.  Neither the Employer
     nor any Employee may contribute to the Plan for any Limitation Year in
     which the Plan is unable to allocate fully a suspense account maintained
     pursuant to this paragraph (c).

                                       23
<PAGE>

          (d) The Advisory Committee will not distribute any Excess Amount(s) to
     Participants or to former Participants.

     [Note: Sections 3.11 through 3.16 apply only to Participants who, in
addition to this Plan, participate in one or more plans (including Paired
Plans), all of which are qualified Master or Prototype defined contribution
plans or welfare benefit funds (as defined in Code (S)419(e)) maintained by the
Employer during the Limitation Year.

     3.11  The amount of Annual Additions which the Advisory Committee may
allocate under this Plan on a Participant's behalf for a Limitation Year may not
exceed the Maximum Permissible Amount, reduced by the sum of any Annual
Additions allocated to the Participant's Accounts for the same Limitation Year
under this Plan and such other defined contribution plan.  If the amount the
Employer otherwise would contribute to the Participant's Account under this Plan
would cause the Annual Additions for the Limitation Year to exceed this
limitation, the Employer will reduce the amount of its contribution so the
Annual Additions under all such plans for the Limitation Year will equal the
Maximum Permissible Amount.  If an allocation of Employer contributions,
pursuant to Section 3 04, would result in an Excess Amount (other than an Excess
Amount resulting from the circumstances described in Section 3.10) to the
Participant's Account, the Advisory Committee will reallocate the Excess Amount
to the remaining Participants who are eligible for an allocation of Employer
contributions for the Plan Year in which the Limitation Year ends.  The Advisory
Committee will make this reallocation on the basis of the allocation method
under the Plan as if the Participant whose Account otherwise would receive the
Excess Amount is not eligible for an allocation of Employer contributions.

     3.12  Prior to the determination of the Participant's actual Compensation
for the Limitation Year, the Advisory Committee may determine the amounts
referred to in 3.11 above on the basis of the Participant's estimated annual
Compensation for such Limitation Year.  The Advisory Committee will make this
determination on a reasonable and uniform basis for all Participants similarly
situated. The Advisory Committee must reduce any Employer contribution
(including allocation of forfeitures) based on estimated annual Compensation by
any Excess Amounts carried over from prior years.

     3.13  As soon as is administratively feasible after the end of the
Limitation Year, the Advisors Committee will determine the amounts referred to
in 3.11 on the basis of the Participant's actual Compensation for such
Limitation Year.

     3.14  If pursuant to Section 3.13, or because of the allocation of
forfeitures, a Participants Annual Additions under this Plan and all such other
plans result in an Excess Amount, such Excess Amount will consist of the Amounts
last allocated.  The Advisory Committee will determine the Amounts last
allocated by treating the Annual Additions attributable to a welfare benefit
find as allocated first, irrespective of the actual allocation date under the
welfare benefit fund.

                                       24
<PAGE>

     3.15  The Employer must specify in its Adoption Agreement the Excess Amount
attributed to this Plan, if the Advisory  Committee allocates an Excess Amount
to a Participant on an allocation date of this Plan which coincides with an
allocation date of another plan.

     3.16  The Advisory Committee will dispose of any Excess Amounts attributed
to this Plan as provided in Section 3.10.

     [Note: Section 3.17 applies only  to Participants who, in addition to this
Plan, participate in one or more qualified plans which are qualified defined
contribution plans other than a Master or Prototype plan maintained by the
Employer during the Limitation Year.]

     3.17  SPECIAL ALLOCATION LIMITATION.  The amount of Annual Additions which
the Advisory Committee may allocate under this Plan on behalf of any Participant
are limited in accordance wit the provisions of Section 3.11 through 3 16, as
though the other plan were a Master or Prototype plan, unless the Employer
provides other limitations man addendum to the Adoption Agreement, numbered
Section 3.17.

     3.18  DEFINED BENEFIT PLAN LIMITATION.  If the Employer maintains a defined
benefit plan, or has ever maintained a defined benefit plan which the Employer
has terminated, then the sum of the defined benefit plan fraction and the
defined contribution plan fraction for any Participant for any Limitation Year
must not exceed 1.0.  The Employer must provide in Adoption Agreement Section
3.18 the manner in which the Plan will satisfy this limitation.  The Employer
also must provide in its Adoption Agreement Section 3.18 the manner in which the
Plan will satisfy the top heavy requirements of Code (S)416 after taking into
account the existence (or prior maintenance) of the defined benefit plan.

     3.19 DEFINITIONS - ARTICLE III. For purposes of Article III, the following
terms mean:

          (a) "Annual Addition" - The sum of the following amounts allocated on
     behalf of a Participant for a Limitation Year, of (i) all Employer
     contributions; (ii) all forfeitures; and (iii) all Employee contributions.
     Except to the extent provided in Treasury regulations. Annual Additions
     include excess contributions described in Code (S)401(k), excess aggregate
     contributions described in Code (S)401(m) and excess deferrals described in
     Code (S)402(g), irrespective of whether the plan distributes or forfeits
     such excess amounts.  Annual Additions also include Excess Amounts
     reapplied to reduce Employer contributions under Section 3.10. Amounts
     allocated after March 31, 1984, to an individual medical account (as
     defined in Code (S)415(l)(2)) included as part of a defined benefit plan
     maintained by the Employer are Annual Additions.  Furthermore, Annual
     Additions include contributions paid or accrued after December31, 1985, for
     taxable years ending after December 31, 1985, attributable to post-
     retirement medical benefits allocated to the separate account of a key
     employee (as defined in Code (S)4l9A(d)(3)) under a welfare benefit fund
     (as defined in Code (S)419(e)) maintained by the Employer.

                                       25
<PAGE>

          (b) "Compensation" - For purposes of applying the limitations of Part
     2 of this Article III, "Compensation" means Compensation as defined in
     Section 1.12, except Compensation does not include elective contributions,
     irrespective of whether the Employer has elected to include these amounts
     as Compensation tinder Section 1.12 of its Adoption Agreement, and any
     exclusion selected in Section 1.12 of the Adoption Agreement (other than
     the exclusion of elective contributions) does not apply.

          (c) "Employer" - The Employer that adopts this Plan and any related
     employers described in Section 1.30.  Solely for purposes of applying the
     limitations of Part 2 of this Article II, the Advisory Committee will
     determine related employers described in Section 1.30 by modifying Code
     (S)414(b) and (c) in accordance with Code (S)415(h).

          (d) "Excess Amount" - The excess of the Participant's Annual Additions
     for the Limitation Year over the Maximum Permissible Amount

          (e) "Limitation Year" - The period selected by the Employer under
     Adoption Agreement Section 1.17.  All qualified plans of the Employer must
     use the same Limitation Year.  If the Employer amends the Limitation Year
     to a different 12 consecutive month period, the new Limitation Year must
     begin on a date within the Limitation Year for which the Employer makes the
     amendment, creating a short Limitation Year.

          (f) "Master or Prototype Plan" - A plan the form of which is the
     subject of a favorable notification letter or a favorable opinion letter
     from the Internal Revenue Service.

          (g) "Maximum Permissible Amount" - The lesser of (i) $30,000 (or, if
     greater, one-fourth of the defined benefit dollar limitation under Code
     (S)415(b)(l)(A)), or (ii) 25% of the Participant's Compensation for the
     Limitation Year.  If there is a short Limitation Year because of a change
     in Limitation Year, the Advisory Committee will multiply the $30,000 (or
     adjusted) limitation b  the following fraction:

                 Number of months in the short Limitation Year
                 ---------------------------------------------
                                       12

          (h) "Defined contribution plan" - A retirement plan which provides for
     an individual account for each participant and for benefits based solely on
     the amount contributed to the participant's account, and any income,
     expenses, gains and losses, and any forfeitures of accounts of other
     participants which the plan may allocate to such participant's account.
     The Advisory  Committee must treat all defined contribution plans (whether
     or not terminated) maintained by the Employer as a single plan.  Solely for
     purposes of the limitations of Part 2 of this Article III, the Advisory
     Committee will treat employee contributions made to a defined benefit plan
     maintained by the Employer as a separate defined contribution plan.  The
     Advisory Committee also will treat as a defined contribution plan an
     individual medical account (as defined in Code (S)415(l)(2)) included as
     part of a defined

                                       26
<PAGE>

     benefit plan maintained by the Employer and, for taxable years ending after
     December 31, 1985, a welfare benefit fund under Code (S)419(e) maintained
     by the Employer to the extent there are post-retirement medical benefits
     allocated to the separate account of a key employee (as defined in Code
     (S)419A(d)(3)).

          (i) "Defined benefit plan" - A retirement plan which does not provide
     for individual accounts for Employer contributions.  The Advisory Committee
     must treat all defined benefit plans (whether or not terminated) maintained
     by the Employer as a single plan.

     [Note:  The definitions in paragraphs (j), (k) and (l) apply only if the
limitation described in Section 3.18 applies to the Employer's Plan.]

          (j) "Defined benefit plan fraction" -

    Projected annual benefit of the Participant under the defined benefit
plan(s). The lesser of (i) 125% (subject to the "100% limitation" in paragraph
  (I)) of the dollar limitation in effect under Code (S)415(b)(I)(A) for the
   Limitation Year, or (ii) 140% of the Participant's average Compensation
              for his high three (3) consecutive Years of Service

     To determine the denominator of this fraction, the Advisory Committee will
make any adjustment required under Code (S)45(b) and will determine a Year of
Service, unless otherwise provided in an addendum to Adoption Agreement Section
3.18, as a Plan Year in which the Employee completed at least 1,000 Hours of
Service.  The "projected annual benefit" is the annual retirement benefit
(adjusted to an actuarially equivalent straight life annuity if the plan
expresses such benefit in a form other than a straight life annuity or qualified
joint and survivor annuity) of the Participant under the terms of the defined
benefit plan on the assumptions he continues employment until his normal
retirement age (or current age, if later) as stated in the defined benefit plan,
his compensation continues at the same rate as in effect in the Limitation Year
under consideration until the date of his normal retirement age and all other
relevant factors used to determine benefits under the defined benefit plan
remain constant as of the current Limitation Year for all future Limitation
Years.

     CURRENT ACCRUED BENEFIT.  If the Participant accrued benefits in one or
more defined benefit plans maintained by the Employer which were in existence on
May 6, 1986, the dollar limitation used in the denominator of this fraction will
not be less than the Participant's Current Accrued Benefit. A Participant's
Current Accrued Benefit is the sum of the annual benefits under such defined
benefit plans which the Participant had accrued as of the end of the 1986
Limitation Year (the last Limitation Year beginning before January 1, 1987),
determined without regard to any change in the terms or conditions of the Plan
made after May 5, 1986, and without regard to any cost of living adjustment
occurring after May 5, 1986.  This Current Accrued Benefit rule applies only if
the defined benefit plans individually and in the aggregate satisfied the
requirements of Code (S)415 as in effect at the end of the 1986 Limitation Year.

                                       27
<PAGE>

          (k) "Defined contribution plan fraction" -

   The sum, as of the close of the Limitation Year, of the Annual Additions
     to the Participant's Account under the defined contribution plan(s).
          The sum of the lesser of the following amounts determined
     for the Limitation Year and for each prior Year of Service with the
 Employer: (i) 125% (subject to the "100% limitation in paragraph (1)) of the
        dollar limitation in effect under Code (S)415(c)(I)(A) for the
       Limitation Year (determined without regard to the special dollar
        limitations for employee stock ownership plans), or (ii) 35% of
             the Participants Compensation for the Limitation Year

     For purposes of determining the defined contribution plan fraction, the
Advisory Committee will not recompute Annual Additions in Limitation Years
beginning prior to January 1, 1987, to real all Employee contributions as Annual
Additions If the Plan satisfied Code (S)415 for Limitation Years beginning prior
to January 1, 1987, the Advisory Committee will redetermine the defined
contribution plan fraction and the defined benefit plan fraction as of the end
of the 1986 Limitation Year, in accordance with this Section 3.19.  If the sum
of the redetermined fractions exceeds 1.0, the Advisory Committee will subtract
permanently from the numerator of the defined contribution plan fraction an
amount equal to the product of (1) the excess of the sum of the fractions over
1.0, times (2) the denominator of the defined contribution plan fraction.  In
making the adjustment in the Advisory Committee must disregard any accrued
benefit under the defined benefit plan which is in excess of the Current Accrued
Benefit.  This Plan continues any transitional rules applicable to the
determination of the defined contribution plan fraction under the Employer's
Plan as of the end of the 1986 Limitation Year.

     (1)  "100% limitation." If the 100% limitation applies, the Advisory
Committee must determine the denominator of the defined benefit plan fraction
and the denominator of the defined contribution plan fraction by substituting
100% for 125%.  If the Employer's Plan is a Standardized Plan, the 100%
limitation applies in all Limitation Years, subject to any override provisions
under Section 3.18 of the Employer's Adoption Agreement.  If the Employer
overrides the 100% limitation under a Standardized Plan, the Employer must
specify in its Adoption Agreement the manner in which the Plan satisfies the
extra minimum benefit requirement of Code (S)416(h) and the 100% limitation must
continue to apply if the Plan's top heavy ratio exceeds 90%.  If the Employer's
Plan is a Nonstandardized Plan, the 100% limitation applies only if: (i) the
Plan's top heavy ratio exceeds 90%; or (ii) the Plan's top heavy ratio is
greater than 60%, and the Employer does not elect in its Adoption Agreement
Section 3.18 to provide extra minimum benefits which satisfy Code (S)416(h)(2).

                         * * * * * * * * * * * * * * *

                                       28
<PAGE>

                                   ARTICLE IV
                           PARTICIPANT CONTRIBUTIONS


     4.01  PARTICIPANT NONDEDUCTIBLE CONTRIBUTIONS.  This Plan does not permit
Participant nondeductible contributions unless the Employer maintains its Plan
under a Code (S)401(k) Adoption Agreement, if the Employer does not maintain its
Plan under a Code (S)401(k) Adoption Agreement and, prior to the adoption of
this Prototype Plan, the Plan accepted Participant nondeductible contributions
for a Plan Year beginning after December 3 1, 1986, those contributions must
satisfy the requirements of Code (S)401(m).  This Section 4.01 does not prohibit
the Plan's acceptance of Participant nondeductible contributions prior to the
first Plan Year commencing after the Plan Year in which the Employer adopts this
Prototype Plan.

     4.02 PARTICIPANT DEDUCTIBLE CONTRIBUTIONS. A qualified Plan may not accept
Participant deductible contributions after April 15, 1987. If the Employer's
Plan includes Participant deductible contributions ("DECs") made prior to April
16, 1987, the Advisory Committee must maintain a separate accounting for the
Participant's Accrued Benefit attributable to DECs, including DECs which are
part of a rollover contribution described in Section 4.03. The Advisory
Committee will treat the accumulated DECs as part of the Participant's Accrued
Benefit for all purposes of the Plan, except for purposes of determining the top
heavy ratio under Section 1.33. The Advisory Committee may not use DECs to
purchase life insurance on the Participant's behalf.

     4.03  PARTICIPANT ROLLOVER CONTRIBUTIONS.  Any Participant, with the
Employer's written consent and after filing with the Trustee the form prescribed
by the Advisory Committee, may contribute cash or other property to the Trust
other than as a voluntary contribution if the contribution is a "rollover
contribution" which the Code permits an employee to transfer either directly or
indirectly from one qualified plan to another qualified plan.  Before accepting
a rollover contribution, the Trustee may require an Employee to furnish
satisfactory evidence that the proposed transfer is in fact a "rollover
contribution" which the Code permits an employee to make to a qualified plan.  A
rollover contribution is not an Annual Addition under Part 2 of Article III.

     The Trustee will invest the rollover contribution in a segregated
investment Account for the Participant's sole benefit unless the Trustee (or the
Named Fiduciary, in the case of a nondiscretionary Trustee designation), in its
sole discretion, agrees to invest the rollover contribution as part of the Trust
Fund.  The Trustee will not have any investment responsibility with respect to a
Participant's segregated rollover Account.  The Participant, however, from time
to time, may direct the Trustee in writing as to the investment of his
segregated rollover Account in property, or property interests, of any kind,
real, personal or mixed, provided however, the Participant max  not direct the
Trustee to make loans to his Employer.  A Participant's segregated rollover
Account alone will bear any extraordinary expenses resulting from investments
made at the direction of the Participant.  As of the Accounting Date (or other
valuation date) for each Plan Year, the Advisory Committee will allocate and
credit the net income (or net loss) from a Participants segregated rollover
Account and the increase or decrease in the fair market value of the assets of a
segregated rollover Account solely to

                                       29
<PAGE>

that Account. The Trustee is not liable nor responsible for any loss resulting
to any Beneficiary, nor to any Participant, by reason of any sale or investment
made or other action taken pursuant to and in accordance with the direction of
the Participant. In all other respects, the Trustee will hold, administer and
distribute a rollover contribution in the same manner as any Employer
contribution made to the Trust.

     An eligible Employee, prior to satisfying the Plan's eligibility
conditions, may make a rollover contribution to the Trust to the same extent and
in the same manner as a Participant.  If an Employee makes a rollover
contribution to the Trust prior to satisfying the Plan's eligibility conditions,
the Advisory Committee and Trustee must treat the Employee as a Participant for
all purposes of the Plan except the Employee is not a Participant for purposes
of sharing in Employer contributions or Participant forfeitures under the Plan
until he actually becomes a Participant in the Plan.  If the Employee has a
Separation from Service prior to becoming a Participant, the Trustee will
distribute his rollover contribution Account to him as if it were an Employer
contribution Account

     4.04  PARTICIPANT CONTRIBUTION - FORFEITABILITY.  A Participant's Accrued
Benefit is, at all times, 100% Nonforfeitable to the extent the value of his
Accrued Benefit is derived from his Participant contributions described in this
Article IV.

     4.05 PARTICIPANT CONTRIBUTION - WITHDRAWAL/DISTRIBUTION. A Participant, by
giving prior written notice to the Trustee, may withdraw all or any part of the
value of his Accrued Benefit derived from his Participant contributions
described in this Article IV. A distribution of Participant contributions must
comply with the joint and survivor requirements described in Article VI, if
those requirements apply to the Participant. A Participant may not exercise his
right to withdraw the value of his Accrued Benefit derived from his Participant
contributions more than once during any Plan Year. The Trustee, in accordance
with the direction of the Advisory Committee, will distribute a Participant's
unwithdrawn Accrued Benefit attributable to his Participant contributions in
accordance with the provisions of Article VI applicable to the distribution of
the Participant's Nonforfeitable Accrued Benefit.

     4.06  PARTICIPANT CONTRIBUTION - ACCRUED BENEFIT.  The Advisory Committee
must maintain a separate Account(s) in the name of each Participant to reflect
the Participant's Accrued Benefit under the Plan derived from his Participant
contributions.  A Participant's Accrued Benefit derived from his Participant
contributions as of any applicable date is the balance of his separate
Participant contribution Account(s).

                          *  * * * * * * * * * * * * *

                                       30
<PAGE>

                                   ARTICLE V
                  TERMINATION OF SERVICE - PARTICIPANT VESTING


     5.01 NORMAL RETIREMENT AGE. The Employer must define Normal Retirement Age
in its Adoption Agreement. A Participant's Accrued Benefit derived from Employer
contributions is 100% Nonforfeitable upon and after his attaining Normal
Retirement Age (if employed by the Employer on or after that date).

     5.02  PARTICIPANT DISABILITY OR DEATH.  The Employer may elect in its
Adoption Agreement to provide a Participant's Accrued Benefit derived from
Employer contributions will be 100% Nonforfeitable if the Participant's
Separation from Service is a result of his death or his disability.

     5.03  VESTING SCHEDULE.  Except as provided in Sections 5.01 and 5.02, for
each Year of Service, a Participant's Nonforfeitable percentage of his Accrued
Benefit derived from Employer contributions equals the percentage in the vesting
schedule completed by the Employer in its Adoption Agreement.

     (A) ELECTION OF SPECIAL VESTING FORMULA.  If the Trustee makes a
distribution (other than a cash-out distribution described in Section 5.04) to a
partially-vested Participant, and the Participant has not incurred a Forfeiture
Break in Service at the relevant time, the Advisory Committee will establish a
separate Account for the Participant's Accrued Benefit.  At any relevant time
following the distribution, the Advisory Committee will determine the
Participant's Nonforfeitable Accrued Benefit derived from Employer contributions
in accordance with the following formulas P(AB + (R x D)) - (R x D).

     To apply this formula.  "P" is the Participant's current vesting
percentage at the relevant time, "AB" is the Participant's Employer-derived
Accrued Benefit at the relevant time, "R" is the ratio of "AB" to the
Participant's Employer-derived Accrued Benefit immediately following the earlier
distribution and "D" is the amount of the earlier distribution.  If, under a
restated Plan, the Plan has made distribution to a partially-vested Participant
prior to its restated Effective Date and is unable to apply the cash-out
provisions of Section 5.04 to that prior distribution, this special vesting
formula also applies to that Participant's remaining Account.  The Employer, in
an addendum to its Adoption Agreement, numbered Section 5.03, may elect to
modify  this formula to read as follows P(AB + D) - D.

     5.04  CASH-OUT DISTRIBUTIONS TO PARTIALLY-VESTED PARTICIPANTS/RESTORATION
OF FORFEITED ACCRUED BENEFIT.  If, pursuant to Article VI, a partially-vested
Participant receives a cash-out distribution before he incurs a Forfeiture Break
in Service (as defined in Section 5.08), the cash-out distribution will result
in an immediate forfeiture of the nonvested portion of the Participant's Accrued
Benefit denied from Employer contributions See Section 5.09.  A partially-vested
Participant is a Participant whose Nonforfeitable Percentage

                                       31
<PAGE>

determined under Section 5.03 is less than 100%. A cash-out distribution is a
distribution of the entire present value of the Participants Nonforfeitable
Accrued Benefit.

     (A) RESTORATION AND CONDITIONS UPON RESTORATION.  A partially-vested
Participant who is re-employed by the Employer after receiving a cash-out
distribution of the Nonforfeitable percentage of his Accrued Benefit may repay
the Trustee the amount of the cash-out distribution attributable to Employer
contributions, unless the Participant no longer has a right to restoration by
reason of the conditions of this Section 5.04(A).  If a partially-vested
Participant makes the cash-out distribution repayment, the Advisory Committee,
subject to the conditions of this Section 5.04(A), must restore his Accrued
Benefit attributable to Employer contributions to the same dollar amount as the
dollar amount of his Accrued Benefit on the Accounting Date, or other valuation
date, immediately preceding the date of the cash-out distribution, unadjusted
for any gains or losses occurring subsequent to that Accounting Date, or other
valuation date.  Restoration of the Participants Accrued Benefit includes
restoration of all Code (S)411l(d)(6) protected benefits with respect to that
restored Accrued Benefit, in accordance with applicable Treasury regulations.
The Advisory Committee will not restore a re-employed Participant's Accrued
Benefit under this paragraph if:

          (1) 5 years have elapsed since the Participant's first re-employment
     date with the Employer following the cash-out distribution, or

          (2) The Participant incurred a Forfeiture Break in Service (as defined
     in Section 5.08).  This condition also applies if the Participant makes
     repayment within the Plan Year in which he incurs the Forfeiture Break in
     Service and that Forfeiture Break in Service would result in a complete
     forfeiture of the amount the Advisory Committee otherwise would restore.

     (B) TIME AND METHOD OF RESTORATION.  If neither of the two conditions
preventing restoration of the Participant's Accrued Benefit applies, the
Advisory Committee will restore the Participant's Accrued Benefit as of the Plan
Year Accounting Date coincident with or immediately following the repayment.  To
restore the Participant's Accrued Benefit, the Advisory Committee, to the extent
necessary, will allocate to the Participant's Account:

          (1) First, the amount, if any, of Participant forfeitures the Advisory
     Committee would otherwise allocate under Section 3.05;

          (2) Second, the amount, if any, of the Trust Fund net income or gain
     for the Plan Year; and

          (3) Third, the Employer contribution for the Plan Year to the extent
     made under a discretionary formula.

                                       32
<PAGE>

     In an addendum to its Adoption Agreement numbered 5.04(8), the Employer may
eliminate as a means of restoration any of the amounts described in clauses (1),
(2) and (3) or may change the order of priority of these amounts.  To the extent
the amounts described in clauses (1), (2) and (3) are insufficient to enable the
Advisory Committee to make the required restoration, the Employer must
contribute, without regard to any requirement or condition of Section 3.01, the
additional amount necessary to enable the Advisory Committee to make the
required restoration.  If, for a particular Plan Year, the Advisory Committee
must restore the Accrued Benefit of more than one re-employed Participant, ten
the Advisory Committee will make the restoration allocations to each such
Participant's Account in the same proportion that a Participant's restored
amount for the Plan Year bears to the restored amount for the Plan Year of all
re-employed Participants.  The Advisory Committee will not take into account any
allocation under this Section 5.04 in applying the limitation on allocations
under Part 2 of Article III.

     (C) 0% VESTED PARTICIPANT.  The Employer must specify in its Adoption
Agreement whether the deemed cash-out rule applies to a 0% vested Participant.
A 0% vested Participant is a Participant whose Accrued Benefit derived from
Employer contributions is entirely forfeitable at the time of his Separation
from Service.  If the Participants Account is not entitled to an allocation of
Employer contributions for the Plan Year in which he has a Separation from
Service, the Advisory Committee will apply the deemed cash-out rule as if the 0%
vested Participant received a cash-out distribution on the date of the
Participant's Separation from Service.  If the Participant's Account is entitled
to an allocation of Employer contributions or Participant forfeitures for the
Plan Year in which he has a Separation from Service, the Advisory Committee will
apply the deemed cash-out rule as if the 0% vested Participant received a cash-
out distribution on the first day of the first Plan Year beginning after his
Separation from Service.  For purposes of applying the restoration provisions of
this Section 5.04, the Advisory Committee will treat the 0% vested Participant
as repaying his cash-out "distribution" on the first date of his re-employment
with the Employer.  If the deemed cash-out rule does not apply to the Employer's
Plan, a 0% vested Participant will not incur a forfeiture until lie incurs a
Forfeiture Break in Service.

     5.05  SEGREGATED ACCOUNT FOR REPAID AMOUNT.  Until the Advisory Committee
restores the Participant's Accrued Benefit, as described in Section 5.04, the
Trustee will invest the cash-out amount the Participant has repaid in a
segregated Account maintained solely for that Participant.  The Trustee must
invest the amount in the Participant's segregated Account in Federally insured
interest bearing savings account(s) or time deposit(s) (or a combination of
both), or in other fixed income investments.  Until commingled with the balance
of the Trust Fund on the date the Advisory Committee restores the Participant's
Accrued Benefit, the Participant's segregated Account remains a part of the
Trust, but it alone shares in any income it earns and it alone bears any expense
or loss it incurs.  Unless the repayment qualifies as a rollover contribution,
the Advisory Committee will direct the Trustee to repay to the Participant as
soon as is administratively  practicable the full amount of the Participant's
segregated Account if the Advisory Committee determines either of the conditions
of Section 5.04(A) prevents restoration as of the applicable Accounting Date,
notwithstanding the Participant's repayment.

                                       33
<PAGE>

     5.06  YEAR OF SERVICE - VESTING.  For purposes of vesting under Section
5.03, Year of Service means any 12-consecutive month period designated in the
Employer's Adoption Agreement during which an Employee completes not less than
the number of Hours of Service (not exceeding 1,000) specified in the Employer's
Adoption Agreement.  A Year of Service includes any Year of Service earned prior
to the Effective Date of the Plan, except as provided in Section 508.

     5.07  BREAK IN SERVICE - VESTING.  For purposes of this Article V, a
Participant incurs a "Break in Service" if during any vesting computation period
he does not complete more than 500 Hours of Service.  If, pursuant to Section
5.06, the Plan does not require more than 500 Hours of Service to receive credit
for a Year of Service, a Participant incurs a Break in Service in a vesting
computation period in which he fails to complete a Year of Service.

     5.08  INCLUDED YEARS OF SERVICE - VESTING.  For purposes of determining
"Years of Service" under Section 506, the Plan takes into account all Years of
Service an Employee completes with the Employer except:

          (a) For the sole purpose of determining a Participant's Nonforfeitable
     percentage of his Accrued Benefit derived from Employer contributions which
     accrued for his benefit prior to a Forfeiture Break in Service, the Plan
     disregards any Year of Service after the Participant first incurs a
     Forfeiture Break in Service.  The Participant incurs a Forfeiture Break in
     Service when he incurs 5 consecutive Breaks in Service.

          (b) The Plan disregards any Year of Service excluded under the
     Employer's Adoption Agreement.

     The Plan does not apply the Break in Service rule under Code
(S)41l(a)(6)(B). Therefore, an Employee need not complete a Year of Service
after a Break in Service before the Plan takes into account the Employee's
otherwise includible Years of Service under this Article V.

     5.09 FORFEITURE OCCURS. A Participant's forfeiture, if any, of his Accrued
Benefit derived from Employer contributions occurs under the Plan on the earlier
of:

          (a) The last day of the vesting computation period in which the
     Participant first incurs a Forfeiture Break in Service; or

          (b) The date the Participant receives a cash-out distribution.

     The Advisory Committee determines the percentage of a Participant's Accrued
Benefit forfeiture, if any, under this Section 5.09 solely by reference to the
vesting schedule of Section 5.03. A Participant does not forfeit any portion of
his Accrued Benefit for any other reason or cause except as expressly provided
by this Section 5.09 or as provided under Section 9.14.

                          * * * * * * * * * * * * *  *

                                       34
<PAGE>

                                   ARTICLE VI
                     TIME AND METHOD OF PAYMENT OF BENEFITS

     6.01 TIME OF PAYMENT OF ACCRUED BENEFIT. Unless, pursuant to Section 6.03,
the Participant or the Beneficiary elects in writing to a different time or
method of payment, the Advisory Committee will direct the Trustee to commence
distribution of a Participant's Nonforfeitable Accrued Benefit in accordance
with this Section 6.01. A Participant must consent, in writing, to any
distribution required under this Section 6.01 if the present value of the
Participant's Nonforfeitable Accrued Benefit, at the time of the distribution to
the Participant, exceeds $3,500 and the Participant has not attained the later
of Normal Retirement Age or age 62. Furthermore, the Participant's spouse also
must consent, in writing, to any distribution. for which Section 6.04 requires
the spouse's consent. For all purposes of this Article VI, the term "annuity
starting date" means the first day of the first period for which the Plan pays
an amount as an annuity or in any other form. A distribution date under this
Article VI, unless otherwise specified within the Plan, is the date or dates the
Employer specifies in the Adoption Agreement, or as soon as administratively
practicable following that distribution date. For purposes of the consent
requirements under this Article VI, if the present value of the Participant's
Nonforfeitable Accrued Benefit, at the time of any distribution, exceeds $3,500,
the Advisory Committee must treat that present value as exceeding $3,500 for
purposes of all subsequent Plan distributions to the Participant.

     (A) SEPARATION FROM SERVICE FOR A REASON OTHER THAN DEATH.

          (1) PARTICIPANT'S NONFORFEITABLE ACCRUED BENEFIT NOT EXCEEDING $3,500.
     If the Participant's Separation from Service is for any reason other than
     death, the Advisory Committee will direct the Trustee to distribute the
     Participants Nonforfeitable Accrued Benefit in a lump sum, on the
     distribution date the Employer specifies in the Adoption Agreement, but in
     no event later than the 60th day following the close of the Plan Year in
     which the Participant attains Normal Retirement Age.  If the Participant
     has attained Normal Retirement Age at the time of his Separation from
     Service, the distribution under this paragraph will occur no later than the
     60th day following the close of the Plan Year in which the Participant's
     Separation from Service occurs.

          (2) PARTICIPANT'S NONFORFEITABLE ACCRUED BENEFIT EXCEEDS $3,500.  If
     the Participant's Separation from Service is for any reason other than
     death, the Advisory Committee will direct the Trustee to commence
     distribution of the Participant's Nonforfeitable Accrued Benefit in a form
     and at the time elected by the Participant, pursuant to Section 6.03.  In
     the absence of an election by the Participant, the Advisory Committee will
     direct the Trustee to distribute the Participant's Nonforfeitable Accrued
     Benefit in a lump sum (or, if applicable, the normal annuity form of
     distribution required under Section 6 04), on the 60th day following the
     close of the Plan Year in which the latest of the following events occurs:
     (a) the Participant attains Normal Retirement Age: (b) the Participant
     attains age 62; or (c) the Participant's Separation from Service.

                                       35
<PAGE>

          (3) DISABILITY.  If the Participant's Separation from Service is
     because of his disability, the Advisory Committee will direct the Trustee
     to pay the Participant's Nonforfeitable Accrued Benefit in lump sum, on the
     distribution date the Employer specifies in the Adoption Agreement, subject
     to the notice and consent requirements of this Article VI and subject to
     the applicable mandatory commencement dates described in Paragraphs (1) and
     (2).

          (4) HARDSHIP.  Prior to the time at which the Participant may receive
     distribution under Paragraphs (1), (2) or (3), the Participant may request
     a distribution from his Nonforfeitable Accrued Benefit in an amount
     necessary to satisfy a hardship, if the Employer elects in the Adoption
     Agreement to permit hardship distributions.  Unless the Employer elects
     otherwise in the Adoption Agreement, a hardship distribution must be on
     account of any of the following: (a) medical expenses; (b) the purchase
     (excluding mortgage payments) of the Participant's principal residence; (c)
     post-secondary education tuition, for the next semester or quarter, for the
     Participant or for the Participant's spouse, children or dependents; (d) to
     prevent the eviction of the Participant from his principal residence or the
     foreclosure on the mortgage of the Participant's principal residence; (e)
     funeral expenses of the Participant's family member; or (f) the
     Participant's disability.  A partially-vested Participant may not receive a
     hardship distribution described in this Paragraph (A)(4) prior to incurring
     a Forfeiture Break in Service, unless the hardship distribution is a cash-
     out distribution (as defined in Article V).  The Advisory Committee will
     direct the Trustee to make the hardship distribution as soon as
     administratively practicable after the Participant makes a valid request
     for the hardship distribution.

     (B) REQUIRED BEGINNING DATE.  If any distribution commencement date
described under Paragraph (A) of this Section 6.01, either by Plan provision or
by Participant election (or nonelection), is later than the Participant's
Required Beginning Date, the Advisory Committee instead must direct the Trustee
to make distribution on the Participant's Required Beginning Date, subject to
the transitional election, if applicable, under Section 6.03(D).  A
Participant's Required Beginning Date is the April 1 following the close of the
calendar year in which the Participant attains age 70-1/2. However, if the
Participant, prior to incurring a Separation from Service, attained age 70-1/2
by January 1, 1988, and, for the five Plan Year period ending in the calendar
year in which he attained age 70-1/2 and for all subsequent years, the
Participant was not a more than 5% owner, the Required Beginning Date is the
April 1 following the close of the calendar year in which the Participant
separates from Service or, if earlier, the April 1 following the close of the
calendar year in which the Participant becomes a more than 5% owner.
Furthermore, if a Participant who was not a more than 5% owner attained age
70-1/2 during 1988 and did not incur a Separation from Service prior to
January 1, 1989, his Required Beginning Date is April 1, 1990. A mandatory
distribution at the Participant's Required Beginning Date will be in lump sum
(or, if applicable, the normal annuity form of distribution required under
Section 6.04) unless the Participant, pursuant to the provisions of this Article
VI, makes a valid election to receive an alternative form of payment.

                                       36
<PAGE>

     (C) DEATH OF THE PARTICIPANT. The Advisory Committee will direct the
Trustee, in accordance with this Section 6.01(C), to distribute to the
Participant's Beneficiary the Participant's Nonforfeitable Accrued Benefit
remaining in the Trust at the time of the Participant's death.  Subject to the
requirements of Section 6.04, the Advisory Committee will determine the death
benefit by reducing the Participants Nonforfeitable Accrued Benefit by any
security interest the Plan has against that Nonforfeitable Accrued Benefit by
reason of an outstanding Participant loan.

          (1) DECEASED PARTICIPANT'S NONFORFEITABLE ACCRUED BENEFIT DOES NOT
     EXCEED $3,500.  The Advisory Committee, subject to the requirements of
     Section 6.04, must direct the Trustee to distribute the deceased
     Participant's Nonforfeitable Accrued Benefit in a single sum, as soon as
     administratively practicable following the Participant's death or, if
     later, the date on which the Advisory Committee receives notification of or
     otherwise confirms the Participant's death.

          (2) DECEASED PARTICIPANT'S NONFORFEITABLE ACCRUED BENEFIT EXCEEDS
     $3,500. The Advisory Committee will direct the Trustee to distribute the
     deceased Participant's Nonforfeitable Accrued Benefit at the time and in
     the form elected by the Participant or, if applicable by the Beneficiary,
     as permitted under this Article VI.  In the absence of an election, subject
     to the requirements of Section 6.04, the Advisory Committee will direct the
     Trustee to distribute the Participant's undistributed Nonforfeitable
     Accrued Benefit in a lump sum on the first distribution date following the
     close of the Plan Year in which the Participant's death occurs or, if
     later, the first distribution date following the date the Advisory
     Committee receives notification of or otherwise confirms the Participant's
     death.

     If the death benefit is payable in full to the Participant's surviving
spouse, the surviving spouse, in addition to the distribution options provided
in this Section 6.01(C), may elect distribution at any time or in any form
(other than a joint and survivor annuity) this Article VI would permit for a
Participant.

     6.02  METHOD OF PAYMENT OF ACCRUED BENEFIT.  Subject to the annuity
distribution requirements, if any, prescribed by Section 6.04, and any
restrictions prescribed by Section 6.03, a Participant or Beneficiary may elect
distribution under one, or any combination, of the following methods: (a) by
payment in a lump sum; or (b) by payment in monthly, quarterly or annual
installments over a fixed reasonable period of time, not exceeding the life
expectancy of the Participant, or the joint life and last survivor expectancy of
the Participant and his Beneficiary.  The Employer may elect in its Adoption
Agreement to modify the methods of payment available under this Section 6.02.

     The distribution options permitted under this Section 6.02 are available
only if the present value of the Participant Nonforfeitable Accrued Benefit, at
the time of the distribution to the Participant, exceeds $3,500.  To facilitate
installment payments under this Article VI, the Advisory Committee may direct
the Trustee to segregate all or any part of the Participant's Accrued Benefit in
a separate Account.  The Trustee will invest the Participant's segregated
Account in Federally

                                       37
<PAGE>

insured interest bearing savings account(s) or time deposit(s) (or a combination
of both), or in other fixed income investments. A segregated Account remains a
part of the Trust, but it alone shares in any income it earns, and it alone
bears any expense or loss it incurs. A Participant or Beneficiary may elect to
receive an installment distribution in the form of a Nontransferable Annuity
Contract. Under an installment distribution, the Participant or Beneficiary, at
any time, may elect to accelerate the payment of all, or any portion, of the
Participant's unpaid Nonforfeitable Accrued Benefit, subject to the requirements
of Section 6.04.

     (A) MINIMUM DISTRIBUTION REQUIREMENTS FOR PARTICIPANTS.  The Advisory
Committee may not direct the Trustee to distribute the Participant's
Nonforfeitable Accrued Benefit, nor may the Participant elect to have the
Trustee distribute his Nonforfeitable Accrued Benefit, under a method of payment
which, as of the Required Beginning Date, does not satisfy the minimum
distribution requirements under Code (S)40l(a)(9) and the applicable Treasury
regulations.  The minimum distribution for a calendar year equals the
Participant's Nonforfeitable Accrued Benefit as of the latest valuation date
preceding the beginning of the calendar year divided by the Participant's life
expectancy or, if applicable, the joint and last survivor expectancy of the
Participant and his designated Beneficiary (as determined under Article VIII,
subject to the requirements of the Code (S)40l(a)(9) regulations).  The Advisory
Committee will increase the Participant's Nonforfeitable Accrued Benefit, as
determined on the relevant valuation date, for contributions or forfeitures
allocated after the valuation date and by December 31 of the valuation calendar
year, and will decrease the valuation by distributions made after the valuation
date and by December 31 of the valuation calendar year.  For purposes of this
valuation, the Advisory Committee will treat any portion of the minimum
distribution for the first distribution calendar year made after the close of
that year as a distribution occurring in that first distribution calendar year.
In computing a minimum distribution, the Advisory Committee must use the unisex
life expectancy multiples under Treas.  Reg. (S)1.72-9.  The Advisory Committee,
only upon the Participant's written request, will compute the minimum
distribution for a calendar year subsequent to the first calendar year for which
the Plan requires a minimum distribution by redetermining the applicable life
expectancy.  However, the Advisory Committee may not redetermine the joint life
and last survivor expectancy of the Participant and a nonspouse designated
Beneficiary in a manner which takes into account any adjustment to a life
expectancy other than the Participants life expectancy.

     If the Participant's spouse is not his designated Beneficiary, a method of
payment to the Participant (whether by Participant election or by Advisory
Committee direction) may not provide more than incidental benefits to the
Beneficiary.  For Plan Years beginning after December 31, 1988, the Plan must
satisfy the minimum distribution incidental benefit ("MDIB") requirement in the
Treasury regulations issued under Code (S)401(a)(9) for distributions made on or
after the Participant's Required Beginning Date and before the Participants
death.  To satisfy the MDIB requirement, the Advisory Committee will compute the
minimum distribution required by this Section 6.02(A) by substituting the
applicable MDIB divisor for the applicable life expectancy factor, if the MDIB
divisor is a lesser number.  Following the Participant's death, the Advisory
Committee will compute the minimum distribution required by this Section 6.02(A)
solely on the basis of the applicable life expectancy factor and will disregard
the MDIB factor.  For Plan Years beginning prior to

                                       38
<PAGE>

January 1, 1989, the Plan satisfies the incidental benefits requirement if the
distributions to the Participant satisfied the MDIB requirement or if the
present value of the retirement benefits payable solely to the Participant is
greater than 50% of the present value of the total benefits payable to the
Participant and his Beneficiaries. The Advisory Committee must determine whether
benefits to the Beneficiary are incidental as of the date the Trustee is to
commence payment of the retirement benefits to the Participant, or as of any
date the Trustee redetermines the payment period to the Participant.

     The minimum distribution for the first distribution calendar year is due by
the Participant's Required Beginning Date.  The minimum distribution for each
subsequent distribution calendar year, including the calendar year in which the
Participant's Required Beginning Date occurs, is due by December 31 of that
year.  If the Participant receives distribution in the form of a Nontransferable
Annuity Contract, the distribution satisfies this Section 6.02(A) if the
contract complies with the requirements of Code $0l(a)(9) and the applicable
Treasury regulations.

     (B) MINIMUM DISTRIBUTION REQUIREMENTS FOR BENEFICIARIES.  The method of
distribution to the Participant's Beneficiary  must satisfy Code (S)401(a)(9)
and the applicable Treasury regulations.  If the Participant's death occurs
after his Required Beginning Date or, if earlier, the date the Participant
commences an irrevocable annuity pursuant to Section 6.04, the method of payment
to the Beneficiary must provide for completion of payment over a period which
does not exceed the payment period which had commenced for the Participant.  If
the Participant's death occurs prior to his Required Beginning Date, and the
Participant had not commenced an irrevocable annuity pursuant to Section 6.04,
the method of payment to the Beneficiary, subject to Section 6.04, must provide
for completion of payment to the Beneficiary over a period not exceeding: (i) 5
years after the date of the Participants death, or (ii) if the Beneficiary is a
designated Beneficiary, the designated Beneficiary's life expectancy.  The
Advisory Committee may not direct payment of the Participant's Nonforfeitable
Accrued Benefit over a period described in clause (ii) unless the Trustee will
commence payment to the designated Beneficiary no later than the December 31
following the close of the calendar year in which the Participant's death
occurred or, if later, and the designated Beneficiary is the Participant's
surviving spouse, December 31 of the calendar year in which the Participant
would have attained age 70-1/2.  If the Trustee will make distribution in
accordance with clause (ii), the minimum distribution for a calendar year equals
the Participant's Nonforfeitable Accrued Benefit as of the latest valuation date
preceding the beginning of the calendar year divided by the designated
Beneficiary's life expectancy.  The Advisory Committee must use the unisex life
expectancy multiples under Treas.  Reg.  (S)1.72-9 for purposes of applying this
paragraph.  The Advisory Committee, only upon the written request of the
Participant or to the Participant's surviving spouse, will recalculate the life
expectancy of the Participant's surviving spouse not more frequently than
annually, but may  not recalculate the life expectancy of a nonspouse designated
Beneficiary after the Trustee commences payment to the designated Beneficiary.
The Advisory Committee will apply this paragraph by treating any  amount paid to
the Participant's child, which becomes payable to the Participant's surviving
spouse upon the child's attaining the age of majority, as paid to the
Participant's surviving spouse.  Upon the Beneficiary's written request, the
Advisory Committee must

                                       39
<PAGE>

direct the Trustee to accelerate payment of all, or any portion, of the
Participants unpaid Accrued Benefit, as soon as administratively practicable
following the effective date of that request.

     6.03  BENEFIT PAYMENT ELECTIONS.  Not earlier than 90 days, but not later
than 30 days, before the Participants annuity starting date, the Advisory
Committee must provide a benefit notice to a Participant "to is eligible to make
an election under this Section 6.03.  The benefit notice must explain the
optional forms of benefit in the Plan, including the material features and
relative values of those options, and the Participant's right to defer
distribution until he attains the later of Normal Retirement Age or age 62, if a
Participant or Beneficiary makes an election prescribed by this Section 6.03,
the Advisory Committee will direct the Trustee to distribute the Participants
Nonforfeitable Accrued Benefit in accordance with that election.  Any election
under this Section 6.03 is subject to the requirements of Section 6.02 and of
Section 6.04.  The Participant or Beneficiary must make an election under this
Section 6.03 by filing his election with the Advisory Committee at any time
before the Trustee otherwise would commence to pay a Participant's Accrued
Benefit in accordance with the requirements of Article VI.

     (A) PARTICIPANT ELECTIONS AFTER SEPARATION FROM SERVICE.  If the present
value of a Participant's Nonforfeitable Accrued Benefit exceeds $3,500, he may
elect to have the Trustee commence distribution as of any distribution date
permitted under the Employer's Adoption Agreement Section 6.03.  The Participant
may reconsider an election at any time prior to the annuity starting date and
elect to commence distribution as of any other distribution date permitted under
the Employer's Adoption Agreement Section 6.03.  If the Participant is
partially-vested in his Accrued Benefit, an election under this Paragraph (A) to
distribute prior to the Participant's incurring a Forfeiture Break in Service
(as defined in Section 5.08), must be in the form of a cash-out distribution (as
defined in Article V).  A Participant may not receive a cash-out distribution
if, prior to the time the Trustee actually makes the cash-out distribution, the
Participant returns to employment with the Employer.  Following his attainment
of Normal Retirement Age, a Participant who has separated from Service may elect
distribution as of any distribution date, irrespective of the elections under
Adoption Agreement Section 6.03.

     (B) PARTICIPANT ELECTIONS PRIOR TO SEPARATION FROM SERVICE.  The Employer
must specify in its Adoption Agreement the distribution election rights, if any,
a Participant has prior to his Separation from Service A Participant must make
an election under this Section 6.03(B) on a form prescribed by the Advisory
Committee at any time during the Plan Year for which his election is to be
effective.  In his written election, the Participant must specify the percentage
or dollar amount he wishes the Trustee to distribute to him.  The Participant's
election relates solely to the percentage or dollar amount specified in his
election form and his right to elect to receive an amount, if any, for a
particular Plan Year greater than the dollar amount or percentage specified in
his election form terminates on the Accounting Date.  The trustee must make a
distribution to a Participant in accordance with his election under this Section
6.03(B) within the 90 day period (or as soon as administratively practicable)
after the Participant files his written election with the Trustee.  The Trustee
will distribute the balance of the Participant's Accrued Benefit not distributed
pursuant to his election(s) in accordance with the other distribution provisions
of this Plan.

                                       40
<PAGE>

     (C) DEATH BENEFIT ELECTIONS.  If the present value of the deceased
Participant's Nonforfeitable Accrued Benefit exceeds $3,500, the Participant's
Beneficiary may elect to have the Trustee distribute the Participant's
Nonforfeitable Accrued Benefit in a form and within a period permitted under
Section 6.02.  The Beneficiary's election is subject to any restrictions
designated in writing by the Participant and not revoked as of his date of
death.

     (D) TRANSITIONAL ELECTIONS.  Notwithstanding the provisions of Sections
6.01 and 6.02, if the Participant (or Beneficiary) signed a written distribution
designation prior to January 1, 1984, the Advisory Committee must distribute the
Participant's Nonforfeitable Accrued Benefit in accordance with that
designation, subject however, to the survivor requirements, if applicable, of
Sections 6.04, 6.05 and 6.06.  This Section 6.03(D) does not apply to a pre-1984
distribution designation, and the Advisory Committee will not comply with that
designation, if any of the following applies: (1) the method of distribution
would have disqualified the Plan under Code (S)401(a)(9) as in effect on
December 31, 1983; (2) the Participant did not have an Accrued Benefit as of
December 31, 1983; (3) the distribution designation does not specify the tuning
and form of the distribution and the death Beneficiaries (in order of priority);
(4) the substitution of a Beneficiary modifies the payment period of the
distribution or; (5) the Participant (or Beneficiary) modifies or revokes the
distribution designation.  In the event of a revocation, the Plan must
distribute, no later than December 31 of the calendar year following the year of
revocation, the amount which the Participant would have received under Section
6.02(A) if the distribution designation had not been in effect or, if the
Beneficiary revokes the distribution designation, the amount which the
Beneficiary would have received under Section 6.02(B) if the distribution
designation had not been in effect.  The Advisory Committee will apply this
Section 6.03(D) to rollovers and transfers in accordance with Part J of the Code
(S)40l(a)(9) Treasury regulations.

     6.04  ANNUITY DISTRIBUTIONS TO PARTICIPANTS AND SURVIVING SPOUSES.

     (A) JOINT AND SURVIVOR ANNUITY.  The Advisory Committee must direct the
trustee to distribute a married or unmarried Participant's Nonforfeitable
Accrued Benefit in the form of a qualified joint and survivor annuity, unless
the Participant makes a valid waiver election (described in Section 6.05) within
the 90 day period ending on the annuity starting date.  If, as of the annuity
starting date, the Participant is married, a qualified joint and survivor
annuity is an immediate annuity 'which is purchasable with the Participant's
Nonforfeitable Accrued Benefit and which provides a life annuity for the
Participant and a survivor annuity payable for the remaining life of the
Participant's surviving spouse equal to 50% of the amount of the annuity payable
during the life of the Participant. If, as of the annuity starting date, the
Participant is not married, a qualified joint and survivor annuity is an
immediate life annuity for the Participant which is purchasable with the
Participant's Nonforfeitable Accrued Benefit.  On or before the annuity starting
date, the Advisory Committee, without Participant or spousal consent, must
direct the Trustee to pay the Participant's Nonforfeitable Accrued Benefit in a
lump sum, in lieu of a qualified joint and survivor annuity, in accordance with
Section 6.01, if the Participant's Nonforfeitable Accrued Benefit is not greater
than $3,500.  This Section 6.04(A) applies only to a Participant who has
completed at least one Hour of Service with the Employer after August 22, 1984.

                                       41
<PAGE>

     (B) PRERETIREMENT SURVIVOR ANNUITY.  If a married Participant the prior to
his annuity starting date, the Advisory Committee will direct the trustee to
distribute a portion of the Participant's Nonforfeitable Accrued Benefit to the
Participant's surviving spouse in the form of a preretirement survivor annuity,
unless the Participant has a valid waiver election (as described in Section
6.06) in effect, or unless the Participant and his spouse were not married
throughout the one year period ending on the date of his death.  A preretirement
survivor annuity is an annuity which is purchasable with 50% of the
Participant's Nonforfeitable Accrued Benefit (determined as of the date of the
Participant's death) and which is payable for the life of the Participant's
surviving spouse.  The value of the preretirement survivor annuity is
attributable to Employer contributions and to Employee contributions in the same
proportion as the Participant's Nonforfeitable Accrued Benefit is attributable
to those contributions.  The portion of the Participant's Nonforfeitable Accrued
Benefit not payable under this paragraph is payable to the Participants
Beneficiary, in accordance with the other provisions of this Article VI If the
present value of the preretirement survivor annuity does not exceed $3,500, the
Advisory Committee, on or before the annuity starting date, must direct the
Trustee to make a lump sum distribution to the Participant's surviving spouse,
in lieu of a preretirement survivor annuity.  This Section 6.04(B) applies only
to a Participant who dies after August 22, 1984, and either (i) completes at
least one Hour of Service with the Employer after August 22, 1984 or (ii)
separated from Service with at least 10 Years of Service (as defined in Section
5.06) and completed at least one Hour of Service with the Employer in a Plan
Year beginning after December 31, 1975.

     (C) SURVIVING SPOUSE ELECTIONS.  If the present value of the preretirement
survivor annuity exceeds $3,500, the Participant's surviving spouse may elect to
have the Trustee commence payment of the preretirement survivor annuity at any
time following the date of the Participant's death, but not later than the
mandatory distribution periods described in Section 6.02, and may elect any of
the forms of payment described in Section 6.02, in lieu of the preretirement
survivor annuity. In the absence of an election by the surviving spouse, the
Advisory Committee must direct the Trustee to distribute the preretirement
survivor annuity on the first distribution date following the close of the Plan
Year in which the latest of the following events occurs: (i) the Participant's
death; (ii) the date the Advisory Committee receives notification of or
otherwise confirms the Participant's death; (iii) the date the Participant would
have attained Normal Retirement Age; or (iv) the date the Participant would have
attained age 62.

     (D) SPECIAL RULES.  If the Participant has in effect a valid waiver
election regarding the qualified joint and survivor annuity or the preretirement
survivor annuity, the Advisory Committee must direct the Trustee to distribute
the Participant's Nonforfeitable Accrued Benefit in accordance with Sections
6.01, 6.02 and 6.03.  The Advisory Committee will reduce the Participant's
Nonforfeitable Accrued Benefit by any security interest (pursuant to an  offset
rights authorized by Section 10.03[E]) held by the Plan by reason of a
Participant loan to determine the value of the Participant's Nonforfeitable
Accrued Benefit distributable in the form of a qualified joint and survivor
annuity or preretirement survivor annuity, provided any post-August 18, 1985,
loan satisfied the spousal consent requirement described in Section l0.03[E] of
the Plan.  For purposes of applying this Article VI, the Advisory Committee
treats a former spouse as the Participant's spouse or surviving

                                       42
<PAGE>

spouse to the extent provided under a qualified domestic relations order
described in Section 6.07. The provisions of this Section 6.04, and of Sections
6.05 and 6.06, apply separately to the portion of the Participant's
Nonforfeitable Accrued Benefit subject to the qualified domestic relations order
and to the portion of the Participant's Nonforfeitable Accrued Benefit not
subject to that order.

     (E) PROFIT SHARING PLAN ELECTION.  If this Plan is a profit sharing plan,
the Employer must elect the extent to which the preceding provisions of Section
6.04 apply.  If the Employer elects to apply this Section 6.04 only to a
Participant described in this Section 6.04(E), the preceding provisions of this
Section 6.04 apply only to the following Participants:  (1) Participant as
respects whom the Plan is a direct or indirect transferee from a plan subject to
the Code (S)417 requirements and the Plan received the transfer after December
31, 1984, unless the transfer is an elective transfer described in Section
13.06; (2) a Participant who elects a life annuity distribution (if Section 6.02
or Section 13.02 of the Plan requires the Plan to provide a life annuity
distribution option); and (3) a Participant whose benefits under a defined
benefit plan maintained by the Employer are offset by benefits provided under
this Plan.  If the Employer elects to apply this Section 6.04 to all
Participants, the preceding provisions of this Section 6.04 apply to all
Participants described in the first two paragraphs of this Section 6.04, without
regard to the limitations of this Section 6.04(E).  Sections 6.05 and 6.06 only
apply to Participants to whom the preceding provisions of this Section 6.04
apply.

     6.05  WAIVER ELECTION - QUALIFIED JOINT AND SURVIVOR ANNUITY.  Not earlier
than 90 days, but not later than 30 days, before the Participant's annuity
starting date, the Advisory Committee must provide the Participant a written
explanation of the terms and conditions of the qualified joint and survivor
annuity, the Participants right to make, and the effect of, an election to waive
the joint and survivor form of benefit, the rights of the Participant's spouse
regarding the waiver election and the Participant's right to make, and the
effect of, a revocation of a waiver election.  The Plan does not limit the
number of times the Participant may revoke a waiver of the qualified joint and
survivor annuity or make a new waiver during the election period.

     A married Participant's waiver election is not valid unless (a) the
Participant's spouse (to whom the survivor annuity is payable under the
qualified joint and survivor or annuity), after the Participant has received the
written explanation described in this Section 6.05, has consented in writing to
the waiver election, the spouse's consent acknowledges the effect of the
election, and a notary public or the Plan Administrator (or his representative)
witnesses the spouse's consent, (b) the spouse consents to the alternate form of
payment designated by the Participant or to any change in that designated form
of payment, and (c) unless the spouse is the Participant's sole primary
Beneficiary, the spouse consents to the Participant's Beneficiary designation or
to any change in the Participant's Beneficiary designation.  The spouse's
consent to a waiver of the qualified joint and survivor annuity is irrevocable,
unless time Participant revokes the waiver election.  The spouse may execute a
blanket consent to any form of payment designation or to any Beneficiary
designation made by the Participant, if the spouse acknowledges the right to
limit that consent to a specific designation but, in writing, waives that tight.
The consent requirements of this Section 6.05 apply to a former spouse of the
Participant, to the extent required under a qualified domestic relations order
described in Section 6.07.

                                       43
<PAGE>

     The Advisory Committee will accept as valid a waiver election which does
not satisfy the spousal consent requirements if the Advisory Committee
establishes the Participant does not have a spouse, the Advisory Committee is
not able to locate the Participant's spouse, the Participant is legally
separated or has been abandoned (within the meaning of State law) and the
Participant has a court order to that effect, or other circumstances exist under
which the Secretary of the Treasury will excuse the consent requirement.  If the
Participant's spouse is legally incompetent to give consent, the spouse's legal
guardian (even if the guardian is the Participant) may give consent.

     6.06  WAIVER ELECTION - PRERETIREMENT SURVIVOR ANNUITY.  The Advisory
Committee must provide a written explanation of the preretirement survivor
annuity to each married Participant, within the following period which ends
last: (1) the period beginning on the first day of the Plan Year in which the
Participant attains age 32 and ending on the last day of the Plan Year in which
the Participant attains age 34; (2) a reasonable period after an Employee
becomes a Participant; (3) a reasonable period after the joint and survivor
rules become applicable to the Participant; or (4) a reasonable period after a
fully subsidized preretirement survivor annuity no longer satisfies the
requirements for a fully subsidized benefit.  A reasonable period described in
clauses (2), (3) and (4) is the period beginning one year before and ending one
year after the applicable event.  If the Participant separates from Service
before attaining age 35, clauses (1), (2), (3) and (4) do not apply and the
Advisory Committee must provide the written explanation within the period
beginning one year before and ending one year after the Separation from Service.
The written explanation must describe, in a manner consistent with Treasury
regulations, the terms and conditions of the preretirement survivor annuity
comparable to the explanation of the qualified joint and survivor annuity
required under Section 6.05.  The Plan does not limit the number of times the
Participant may revoke a waiver of the preretirement survivor annuity or make a
new waiver during the election period.

     A Participant's waiver election of the preretirement survivor annuity is
not valid unless (a) the Participant makes the waiver election no earlier than
the first day of the Plan Year in which he attains age 35 and (b) the
Participant's spouse (to whom the preretirement survivor annuity is payable)
satisfies the consent requirements described in Section 6.05, except the spouse
need not consent to the form of benefit payable to the designated Beneficiary.
The spouse's consent to the waiver of the preretirement survivor annuity is
irrevocable, unless the Participant revokes the waiver election. Irrespective of
the time of election requirement described in clause (a), if the Participant
separates from Service prior to the first day of the Plan Year in which lie
attains age 35.  the Advisory Committee wilt accept a waiver election as
respects the Participant's Accrued Benefit attributable to his Service prior to
his Separation from Service.  Furthermore, if a Participant who has not
separated from Service makes a valid waiver election, except for the timing
requirement of clause (a), the Advisory Committee will accept that election as
valid, but only until the first day of the Plan Year in which the Participant
attains age 35.  A waiver election described in this paragraph is not valid
unless made after the Participant has received the written explanation described
in this Section 6.06.

     6.07  DISTRIBUTIONS UNDER DOMESTIC RELATIONS ORDERS.  Nothing contained in
this Plan prevents the Trustee, in accordance with the direction of the Advisory

                                       44
<PAGE>

Committee, from complying with the provisions of a qualified domestic relations
order (as defined in Code (S)414(p)).  This Plan specifically permits
distribution to an alternate payee under a qualified domestic relations order at
any time, irrespective of whether the Participant has attained his earliest
retirement age (as defined under Code (S)4l4(p)) under the Plan.  A distribution
to an alternate payee prior to the Participant's attainment of earliest
retirement age is available only if (1) the order specifies distribution at that
time or permits an agreement between the Plan and the alternate payee to
authorize an earlier distribution; and (2) if the present value of the alternate
payee's benefits under the Plan exceeds $3,500, and the order requires, the
alternate payee consents to any distribution occurring prior to the
Participant's attainment of earliest retirement age.  The Employer, in an
addendum to its Adoption Agreement numbered 6.07, may elect to limit
distribution to an alternate payee only when the Participant has attained his
earliest retirement age under the Plan Nothing in this Section 6.07 gives a
Participant a right to receive distribution at a time otherwise not permitted
under the Plan nor does it permit the alternate payee to receive a form of
payment not otherwise permitted under the Plan.

     The Advisory Committee must establish reasonable procedures to determine
the qualified status of a domestic relations order.  Upon receiving a domestic
relations order, the Advisory Committee promptly will notify the Participant and
any alternate payee named in the order, in writing, of the receipt of the order
and the Plan's procedures for determining the qualified status of the order.
Within a reasonable period of time after receiving the domestic relations order,
the Advisory Committee must determine the qualified status of the order and must
notify  the Participant and each alternate payee, in writing, of its
determination.  The Advisory Committee must provide notice under this paragraph
by mailing to the individual's address specified in the domestic relations
order, or in a manner consistent with Department of Labor regulations,

     If any portion of the Participant's Nonforfeitable Accrued Benefit is
payable during the period the Advisory Committee is making its determination of
the qualified status of the domestic relations order, the Advisory Committee
must make a separate accounting of the amounts payable.  If the Advisory
Committee determines the order is a qualified domestic relations order within 18
months of the date amounts first are payable following receipt of the order, the
Advisory Committee will direct the Trustee to distribute the payable amounts in
accordance with the order.  If the Advisory Committee does not make its
determination of the qualified status of the order within the 18-month
determination period, the Advisory Committee will direct the Trustee to
distribute the payable amounts in the manner the Plan would distribute if the
order did not exist and will apply the order prospectively if the Advisory
Committee later determines the order is a qualified domestic relations order.

     To the extent it is not inconsistent with the provisions of the qualified
domestic relations order, the Advisory Committee may direct the Trustee to
invest any partitioned amount in a segregated subaccount or separate account and
to invest the account in Federally insured, interest-bearing savings account(s)
or time deposit(s) (or a combination of both), or in other fixed income
investments.  A segregated subaccount remains a part of the Trust, but it alone
shares in any income it cams, and it alone bears any expense or loss it incurs.
The Trustee will make any payments

                                       45
<PAGE>

or distributions required under this Section 6.07 by separate benefit checks or
other separate distribution to the alternate payee(s).

                         * * * * * * * * * * * * * * *

                                       46
<PAGE>

                                  ARTICLE VII
                       EMPLOYER ADMINISTRATIVE PROVISIONS


     7.01  INFORMATION TO COMMITTEE.  The Employer must supply current
information to the Advisory Committee as to the name, date of birth, date of
employment, annual compensation, leaves of absence, Years of Service and date of
termination of employment of each Employee who is, or who will be eligible to
become, a Participant under the Plan, together with any other information which
the Advisory Committee considers necessary.  The Employer's records as to the
current information the Employer furnishes to the Advisory Committee are
conclusive as to all persons.

     7.02 NO LIABILITY. The Employer assumes no obligation or responsibility to
an; of its Employees, Participants or Beneficiaries for any act of or failure to
act, on the part of its Advisory Committee (unless the Employer is the Advisory
Committee), the Trustee, the Custodian, if any, or the Plan Administrator
(unless the Employer is the Plan Administrator).

     7.03  INDEMNITY OF CERTAIN FIDUCIARIES.  The Employer indemnifies and saves
harmless the Plan Administrator and the members of the Advisory Committee, and
each of them, from and against any and all loss resulting from liability to
which the Plan Administrator and the Advisory Committee, or the members of the
Advisory Committee, may be subjected by reason of any act or conduct (except
willful misconduct or gross negligence) in their official capacities in the
administration of this Trust or Plan or both, including all expenses reasonably
incurred in their defense, in case the Employer fails to provide such defense.
The indemnification provisions of this Section 7.03 do not relieve the Plan
Administrator or any Advisory Committee member from any liability he may have
under ERISA for breach of a fiduciary duty.  Furthermore, the Plan Administrator
and the Advisory Committee members and the Employer may execute a letter
agreement further delineating the indemnification agreement of this Section
7.03, provided the letter agreement must be consistent with and does not violate
ERISA.  The indemnification provisions of this Section 7.03 extend to the
Trustee (or to a Custodian, if any) solely to the extent provided by a letter
agreement executed by the Trustee (or Custodian) and the Employer.

     7.04  EMPLOYER DIRECTION OF INVESTMENT.  The Employer has the right to
direct the Trustee with respect to the investment and re-investment of assets
comprising the Trust Fund only if the Trustee consents in writing to permit such
direction.  If the Trustee consents to Employer direction of investment, the
Trustee and the Employer must execute a letter agreement as a part of this Plan
containing such conditions, limitations and other provisions they deem
appropriate before the Trustee will follow any Employer direction as respects
the investment or re-investment of any part of the Trust Fund.

     7.05 AMENDMENT TO VESTING SCHEDULE. Though the Employer reserves the right
to amend the vesting schedule at any time, the Advisory Committee will not apply
the amended vesting schedule to reduce the Nonforfeitable percentage of any
Participants Accrued Benefit derived from Employer contributions (determined as
of the later of the date the Employer adopts the

                                       47
<PAGE>

amendment, or the date the amendment becomes effective) to a percentage less
than the Nonforfeitable percentage computed under the Plan without regard to the
amendment. An amended vesting schedule will apply to a Participant only if the
Participant receives credit for at least one Hour of Service after the new
schedule becomes effective.

     If the Employer makes a permissible amendment to the vesting schedule, each
Participant having at least 3 Years of Service with the Employer may elect to
have the percentage of his Nonforfeitable Accrued Benefit computed under the
Plan without regard to the amendment.  For Plan Years beginning prior to January
1, 1989, the election described in the preceding sentence applies only to
Participants having at least 5 Years of Service with the Employer.  The
Participant must file his election with the Advisory Committee within 60 days of
the latest of (a) the Employer's adoption of the amendment; (b) the effective
date of the amendment; or (c) his receipt of a copy of the amendment.  The
Advisory Committee, as soon as practicable, must forward a true copy of any
amendment to the vesting schedule to each affected Participant, together with an
explanation of the effect of the amendment, the appropriate form upon which the
Participant may make an election to remain under the vesting schedule provided
under the Plan prior to the amendment and notice of the time within which the
Participant must make an election to remain under the prior vesting schedule.
The election described in this Section 7.05 does not apply to a Participant if
the amended vesting schedule provides for vesting at least as rapid at all times
as the vesting schedule in effect prior to the amendment.  For purposes of this
Section 7.05, an amendment to the vesting schedule includes any Plan amendment
which directly or indirectly affects the computation of the Nonforfeitable
percentage of an Employee's rights to his Employer derived Accrued Benefit.
Furthermore, the Advisory Committee must treat any shift in the vesting
schedule, due to a change in the Plan's top heavy status, as an amendment to the
vesting schedule for purposes of this Section 7.05.

                         * * * * * * * * * * * * * * *

                                       48
<PAGE>

                                  ARTICLE VII
                     PARTICIPANT ADMINISTRATIVE PROVISIONS


     8.01  BENEFICIARY DESIGNATION.  Any Participant may from time to time
designate, in writing, any person or persons, contingently or successively, to
whom the Trustee will pay his Nonforfeitable Accrued Benefit (including any life
insurance proceeds payable to the Participant's Account) in the event of his
death and the Participant may designate the form and method of payment.  The
Advisory Committee will prescribe the form for the written designation of
Beneficiary and, upon the Participant's filing the form with the Advisory
Committee, the form effectively revokes all designations filed prior to that
date by the same Participant.

     (A) COORDINATION WITH SURVIVOR REQUIREMENTS.  If the joint and survivor
requirements of Article VI apply to the Participant, this Section 8.0 1 does not
impose any special spousal consent requirements on the Participant's Beneficiary
designation.  However, in the absence of spousal consent (as required by Article
VI) to the Participant's Beneficiary designation: (1) any waiver of the joint
and survivor annuity or of the preretirement survivor annuity is not valid: and
(2) if the Participant the prior to his annuity starting date, the Participant's
Beneficiary designation will apply only to the portion of the death benefit
which is not payable as a preretirement survivor annuity. Regarding clause (2),
if the Participants surviving spouse is a primary Beneficiary under the
Participant's Beneficiary designation, the Trustee will satisfy the spouse's
interest in the Participant's death benefit first from the portion which is
payable as a preretirement survivor annuity.

     (B) PROFIT SHARING PLAN EXCEPTION.  If the Plan is a profit sharing plan,
the Beneficiary designation of a married Exempt Participant is not valid unless
the Participant's spouse consents (in a manner described in Section 6.05) to the
Beneficiary designation.  An "Exempt Participant" is a Participant who is not
subject to the joint and survivor requirements of Article VI.  The spousal
consent requirement in this paragraph does not apply if the Exempt Participant
and his spouse are not married throughout the one year period ending on the date
of the Participant's death, or if the Participant's spouse is the Participant's
sole primary Beneficiary.

     8.02  NO BENEFICIARY DESIGNATION/DEATH OF BENEFICIARY.  If a Participant
fails to name a Beneficiary in accordance with Section 8.01, or if the
Beneficiary named by a Participant predeceases him, then the Trustee will pay
the Participant's Nonforfeitable Accrued Benefit in accordance with Section 6.02
in the following order of priority, unless the Employer specifies a different
order of priority in an addendum to its Adoption Agreement, to:

          (a) The Participant's surviving spouse;

          (b) The Participant's surviving children, including adopted children,
     in equal shares;

          (c) The Participant's surviving parents, in equal shares; or

                                       49
<PAGE>

          (d)  The Participant's estate.

     If the Beneficiary does not predecease the Participant, but dies prior to
distribution of the Participant's entire Nonforfeitable Accrued Benefit, the
Trustee will pay the remaining Nonforfeitable Accrued Benefit to the
Beneficiary's estate unless the Participant's Beneficiary designation provides
otherwise or unless the Employer provides otherwise in its Adoption Agreement.
If the Plan is a profit sharing plan, and the Plan includes Exempt Participants,
the Employer may not specify a different order of priority in the Adoption
Agreement unless the Participants surviving spouse will be first in the
different order of priority.  The Advisory Committee will direct the Trustee as
to the method and to whom the Trustee will make payment under this Section 8.02.

     8.03  PERSONAL DATA TO COMMITTEE.  Each Participant and each Beneficiary of
a deceased Participant must furnish to the Advisory Committee such evidence,
data or information as the Advisory Committee considers necessary or desirable
for the purpose of administering the Plan. The provisions of this Plan are
effective for the benefit of each Participant upon the condition precedent that
each Participant will furnish promptly full, true and complete evidence, data
and information when requested by the Advisory Committee, provided the Advisory
Committee advises each Participant of the effect of his failure to comply with
its request.

     8.04  ADDRESS FOR NOTIFICATION.  Each Participant and each Beneficiary of a
deceased Participant must file with the Advisory Committee from time to time, in
writing, his post office address and any change of post office address.  Any
communication, statement or notice addressed to a Participant, or Beneficiary,
at his last post office address filed with the Advisory Committee, or as shown
on the records of the Employer, binds the Participant, or Beneficiary, for all
purposes of this Plan.

     8.05  ASSIGNMENT OR ALIENATION.  Subject to Code (S)414(p) relating to
qualified domestic relations orders, neither a Participant nor a Beneficiary may
anticipate, assign or alienate (either at law or in equity) any benefit provided
under the Plan, and the Trustee will not recognize any such anticipation,
assignment or alienation.  Furthermore, a benefit under the Plan is not subject
to attachment, garnishment, levy, execution or other legal or equitable process.

     8.06  NOTICE OF CHANGE IN TERMS.  The Plan Administrator, within the time
prescribed by ERISA and the applicable regulations, must furnish all
Participants and Beneficiaries a summary description of any material amendment
to the Plan or notice of discontinuance of the Plan and all other information
required by ERISA to be furnished without charge.

     8.07  LITIGATION AGAINST THE TRUST.  A court of competent jurisdiction may
authorize any appropriate equitable relief to redress violations of ERISA or to
enforce any provisions of ERISA or the terms of the Plan.  A fiduciary may
receive reimbursement of expenses properly and actually incurred in the
performance of his duties with the Plan.

                                       50
<PAGE>

     8.08 INFORMATION AVAILABLE. Any Participant in the Plan or any Beneficiary
may examine copies of the Plan description, latest annual report, any bargaining
agreement, this Plan and Trust, contract or any other instrument under which the
Plan was established or is operated. The Plan Administrator will maintain all of
the items listed in this Section 8.08 in his office, or in such other place or
places as he may designate from time to time in order to comply with the
regulations issued under ERISA, for examination during reasonable business
hours. Upon the written request of a Participant or Beneficiary the Plan
Administrator must furnish him with a copy of any item listed in this Section
8.08. The Plan Administrator may make a reasonable charge to the requesting
person for the copy so furnished.

     8.09  APPEAL PROCEDURE FOR DENIAL OF BENEFITS.  A Participant or a
Beneficiary ("Claimant") may file with the Advisory Committee a written claim
for benefits, if the Participant or Beneficiary determines the distribution
procedures of the Plan have not provided him his proper Nonforfeitable Accrued
Benefit.  The Advisory Committee must render a decision on the claim within 60
days of the Claimant's written claim for benefits, The Plan Administrator must
provide adequate notice in writing to the Claimant whose claim for benefits
under the Plan the Advisory Committee has denied The Plan Administrator's notice
to the Claimant must set forth:

          (a) The specific reason for the denial;

          (b) Specific references to pertinent Plan provisions on which the
     Advisory Committee based its denial;

          (c) A description of any additional material and information needed
     for the Claimant to perfect his claim and an explanation of why the
     material or information is needed; and

          (d) That any appeal the Claimant wishes to make of the adverse
     determination must be in writing to the Advisory Committee within 75 days
     after receipt of the Plan Administrator's notice of denial of benefits.
     The Plan Administrator's notice must further advise the Claimant that his
     failure to appeal the action to the Advisory Committee in writing within
     the 15-day period will render the Advisory Committees determination final,
     binding and conclusive.

     If the Claimant should appeal to the Advisory Committee, he, or his duly
authorized representative, may submit, in writing, whatever issues and comments
he, or his duly authorized representative, feels are pertinent.  The Claimant,
or his duly authorized representative, may review pertinent Plan documents.  The
Advisory Committee will re-examine all facts related to the appeal and make a
final determination as to whether the denial of benefits is justified under the
circumstances.  The Advisory Committee must advise the Claimant of its decision
within 60 days of the Claimant's written request for review, unless special
circumstances (such as a hearing) would make the rendering of a decision within
the 60-day limit unfeasible, but in no event may the Advisory

                                       51
<PAGE>

Committee render a decision respecting a denial for a claim for benefits later
than 120 days after its receipt of a request for review.

     The Plan Administrators notice of denial of benefits must identify the name
of each member of the Advisory Committee and the name and address of the
Advisory Committee member to whom the Claimant may forward his appeal.

     8.10  PARTICIPANT DIRECTION OF INVESTMENT.  A Participant has the right to
direct the Trustee with respect to the investment or re-investment of the assets
comprising the Participants individual Account only if the Trustee consents in
writing to permit such direction, If the Trustee consents to Participant
direction of investment, the Trustee will accept direction from each Participant
on a written election form (or other written agreement), as a part of this Plan,
containing such conditions, limitations and other provisions the parties deem
appropriate.  The Trustee or, with the Trustee's consent, the Advisory
Committee, may establish written procedures, incorporated specifically as part
of this Plan, relating to Participant direction of investment under this Section
8.10. The Trustee will maintain a segregated investment Account to the extent a
Participants Account is subject to Participant self-direction.  The Trustee is
not liable for any loss, nor is the Trustee liable for any breach, resulting
from a Participants direction of the investment of any part of his directed
Account.

     The Advisory Committee, to the extent provided in a written loan policy
adopted under Section 9.04, will treat a loan made to a Participant as a
Participant direction of investment under this Section 8.10.  To the extent of
the loan outstanding at any time, the borrowing Participant's Account alone
shares in any interest paid on the loan, and it alone bears any expense or loss
it incurs in connection with the loan.  The Trustee may retain any principal or
interest paid on the borrowing Participant's loan in an interest bearing
segregated Account on behalf of the borrowing Participant until the Trustee (or
the Named Fiduciary, in the case of a nondiscretionary Trustee) deems it
appropriate to add the amount paid to the Participant's separate Account under
the Plan.

     If the Trustee consents to Participant direction of investment of his
Account, the Plan treats any  post-December 31, 1981, investment by a
Participant's directed Account in collectibles (as defined by Code (S)408(m)) as
a deemed distribution to the Participant for Federal income tax purposes.

                         * * * * * * * * * * * * * * *

                                       52
<PAGE>

                                   ARTICLE IX
                        ADVISORY COMMITTEE - DUTIES WITH
                       RESPECT TO PARTICIPANTS' ACCOUNTS


     9.01  MEMBERS' COMPENSATION, EXPENSES.  The Employer must appoint an
Advisory Committee to administer the Plan, the members of which may or may not
be Participants in the Plan, or which may be the Plan Administrator acting
alone.  In the absence of an Advisory Committee appointment, the Plan
Administrator assumes the powers, duties and responsibilities of the Advisory
Committee.  The members of the Advisory Committee will serve without
compensation for services as such, but the Employer will pay all expenses of the
Advisory Committee, except to the extent the Trust properly pays for such
expenses, pursuant to Article X.

     9.02  TERM.  Each member of the Advisory Committee serves until the
appointment of his successor.

     9.03  POWERS.  In case of a vacancy in the membership of the Advisory
Committee, the remaining members of the Advisory Committee may exercise any and
all of the powers, authority, duties and discretion conferred upon the Advisory
Committee pending the filling of  the vacancy.

     9.04  GENERAL.  The Advisory Committee has the following powers and duties:

          (a) To select a Secretary, who need not be a member of the Advisory
     Committee;

          (b) To determine the rights of eligibility of an Employee to
     participate in the Plan, the value of a Participant's Accrued Benefit and
     the Nonforfeitable percentage of each Participant's Accrued Benefit;

          (c) To adopt rules of procedure and regulations necessary for the
     proper and efficient administration of the Plan provided the rules are not
     inconsistent with the terms of this Agreement;

          (d) To construe and enforce the terms of the Plan and the rules and
     regulations it adopts, including interpretation of the Plan documents and
     documents related to the Plan's operation;

          (e) To direct the Trustee as respects the crediting and distribution
     of the Trust;

          (f) To review and render decisions respecting a claim for (or denial
     of a claim for) a benefit under the Plan;

          (g) To furnish the Employer with information which the Employer may
     require for tax or other purposes;

                                       53
<PAGE>

          (h) To engage the service of agents whom it may deem advisable to
     assist it with the performance of its duties;

          (i) To engage the services of an Investment Manager or Managers (as
     defined in ERISA (S)3(38)), each of whom will have full power and authority
     to manage, acquire or dispose (or direct the Trustee with respect to
     acquisition or disposition) of any Plan asset under its control:

          (j) To establish, in its sole discretion, a nondiscriminatory policy
     (see Section 9.04(A)) which the Trustee must observe in making loans, if
     any, to Participants and Beneficiaries; and

          (k) To establish and maintain a funding standard account and to make
     credits and charges to the account to the extent required by and in
     accordance with the provisions of the Code.

     The Advisory Committee must exercise all of its powers, duties and
discretion under the Plan in a uniform and nondiscriminatory manner.

     (A) LOAN POLICY.  If the Advisory Committee adopts a loan policy, pursuant
to paragraph (j), the loan policy must be a written document and must include:
(1) the identity of the person or positions authorized to administer the
participant loan program: (2) a procedure for applying for the loan; (3) the
criteria for approving or denying a loan; (4) the limitations, if any, on the
types and amounts of loans available; (5) the procedure for determining a
reasonable rate of interest; (6) the types of collateral which may secure the
loan; and (7) the events constituting default and the steps the Plan will take
to preserve plan assets in the event of default.  This Section 9.04 specifically
incorporates a written loan policy as part of the Employer's Plan.

     9.05  FUNDING POLICY.  The Advisory Committee will review, not less often
than annually, all pertinent Employee information and Plan data in order to
establish the finding policy of the Plan and to determine the appropriate
methods of carrying out the Plans objectives.  The Advisory Committee must
communicate periodically, as it deems appropriate, to the Trustee and to any
Plan Investment Manager the Plan's short-term and long-term financial needs so
investment policy can be coordinated with Plan financial requirements.

     9.06 MANNER OF ACTION. The decision of a majority of the members appointed
and qualified controls.

     9.07  AUTHORIZED REPRESENTATIVE.  The Advisory Committee may authorize any
one of its members, or its Secretary, to sign on its behalf any notices,
directions, applications, certificates, consents, approvals, waivers, letters or
other documents.  The Advisory Committee must evidence this authority by an
instrument signed by all members and filed with the Trustee.

                                       54
<PAGE>

     9.08  INTERESTED MEMBER.  No member of the Advisory Committee max decide or
determine any matter concerning the distribution, nature or method of settlement
of his own benefits under the Plan, except in exercising an election available
to that member in his capacity as a Participant, unless the Plan Administrator
is acting alone in the capacity of the Advisory Committee.

     9.09  INDIVIDUAL ACCOUNTS.  The Advisory Committee will maintain, or direct
the Trustee to maintain, a separate Account, or multiple Accounts, in the name
of each Participant to reflect the Participant's Accrued Benefit under the Plan.
If a Participant re-enters the Plan subsequent to his having a Forfeiture Break
in Service, the Advisory Committee, or the Trustee, must maintain a separate
Account for the Participant's pre-Forfeiture Break in Service Accrued Benefit
and a separate Account for his post-Forfeiture Break in Service Accrued Benefit,
unless the Participant's entire Accrued Benefit under the Plan is 100%
Nonforfeitable.

     The Advisory Committee will make its allocations, or request the Trustee to
make its allocations, to the Accounts of the Participants in accordance with the
provisions of Section 9.11. The Advisory Committee may direct the Trustee to
maintain a temporary segregated investment Account in the name of a Participant
to prevent a distortion of income, gain or loss allocations under Section 9.11,
The Advisory Committee must maintain records of its activities.

     9.10  VALUE OF PARTICIPANT'S ACCRUED BENEFIT.  The value of each
Participant's Accrued Benefit consists of that proportion of the net worth (at
fair market value) of the Employer's Trust Fund which the net credit balance in
his Account (exclusive of the cash value of incidental benefit insurance
contracts) bears to the total net credit balance in the accounts (exclusive of
the cash value of the incidental benefit insurance contracts) of all
Participants plus the cash surrender value of any incidental benefit insurance
contracts held by the Trustee on the Participant's life.

     For purposes of a distribution under the Plan, the value of a Participant's
Accrued Benefit is its value as of the valuation date immediately preceding the
date of the distribution Any distribution (other than a distribution from a
segregated Account) made to a Participant (or to his Beneficiary) more than 90
days after the most recent valuation date may include interest on the amount of
the distribution as an expense of the Trust Fund.  The interest, if any, accrues
from such valuation date to the date of the distribution at the rate established
in the Employer's Adoption Agreement.

     9.11  ALLOCATION AND DISTRIBUTION OF NET INCOME GAIN OR LOSS.  A "valuation
date" under this Plan is each Accounting Date and each interim valuation date
determined under Section 10.14.  As of each valuation date the Advisory
Committee must adjust Accounts to reflect net income, gain or loss since the
last valuation date.  The valuation period is the period beginning the day after
the last valuation date and ending on the current valuation date.

     (A) TRUST FUND ACCOUNTS.  The allocation provisions of this paragraph apply
to all Participant Accounts other than segregated investment Accounts.  The
Advisory Committee first will adjust the Participant Accounts, as those Accounts
stood at the beginning of the current valuation

                                       55
<PAGE>

period, by reducing the Accounts for any forfeitures arising under Section 5.09
or under Section 9.14, for amounts charged during the valuation period to the
Accounts in accordance with Section 9.13 (relating to distributions) and Section
11.01 (relating to insurance premiums), and for the cash value of incidental
benefit insurance contracts. The Advisory Committee then, subject to the
restoration allocation requirements of Section 5.04 or of Section 9.14, will
allocate the net income, gain or loss pro rata to the adjusted Participant
Accounts. The allocable net income, gain or loss is the net income (or net
loss), including the increase or decrease in the fair market value of assets,
since the last valuation date.

     (B) SEGREGATED INVESTMENT ACCOUNTS.  A segregated investment Account
receives all income it earns and bears all expense or loss it incurs.  The
Advisory Committee will adopt uniform and nondiscriminatory procedures for
determining income or loss of a segregated investment Account in a manner which
reasonably reflects investment directions relating to pooled investments and
investment directions occurring during a valuation period.  As of the valuation
date, the Advisory Committee must reduce a segregated Account for any forfeiture
arising under Section 5.09 after the Advisory Committee has made all other
allocations, changes or adjustments to the Account for the Plan Year.

     (C) ADDITIONAL RULES.  An Excess Amount or suspense account described in
Part 2 of Article III does not share in the allocation of net income, gain or
loss described in this Section 9.11. If the Employer maintains its Plan under a
Code (S)401(k) Adoption Agreement, the Employer may specify in its Adoption
Agreement alternate valuation provisions authorized by that Adoption Agreement.
This Section 9.11 applies solely to the allocation of net income, gain or loss
of the Trust. The Advisory Committee will allocate the Employer contributions
and Participant forfeitures, if any, in accordance with Article III.

     9.12  INDIVIDUAL STATEMENT.  As soon as practicable after the Accounting
Date of each Plan Year, but within the time prescribed by ERISA and the
regulations under ERISA, the Plan Administrator will deliver to each Participant
(and to each Beneficiary) a statement reflecting the condition of his Accrued
Benefit in the Trust as of that date and such other information ERISA requires
be furnished the Participant or Beneficiary.  No Participant, except a member of
the Advisory Committee, has the right to inspect the records reflecting the
Account of any other Participant.

     9.13  ACCOUNT CHARGED.  The Advisory Committee will charge a Participant's
Account for all distributions made from that Account to the Participant, to his
Beneficiary or to an alternate payee.  The Advisory Committee also will charge a
Participant's Account for any administrative expenses incurred by the Plan
directly related to that Account.

     9.14  UNCLAIMED ACCOUNT PROCEDURE.  The Plan does not require either the
Trustee or the Advisory Committee to search for, or to ascertain the whereabouts
of, any Participant or Beneficiary.  At the time the Participant's or
Beneficiary's benefit becomes distributable under Article VI, the Advisory
Committee, by certified or registered mail addressed to his last known address
of record with the Advisory Committee or the Employer, must notify any
Participant, or

                                       56
<PAGE>

Beneficiary, that he is entitled to a distribution under this Plan. The notice
must quote the provisions of this Section 9.14 and otherwise must comply with
the notice requirements of Article VI. If the Participant, or Beneficiary, fails
to claim his distributive share or make his whereabouts known in writing to the
Advisory Committee within 6 months from the date of nailing of the notice, the
Advisory Committee will treat the Participant's or Beneficiary's unclaimed
payable Accrued Benefit as forfeited and will reallocate the unclaimed payable
Accrued Benefit in accordance with Section 3.05. A forfeiture under this
paragraph will occur at the end of the notice period or, if later, the earliest
date applicable Treasury regulations would permit the forfeiture. Pending
forfeiture, the Advisory Committee, following the expiration of the notice
period, may direct the Trustee to segregate the Nonforfeitable Accrued Benefit
in a segregated Account and to invest that segregated Account in Federally
insured interest bearing savings accounts or time deposits (or in a combination
of both), or in other fixed income investments.

     If a Participant or Beneficiary who has incurred a forfeiture of his
Accrued Benefit under the provisions of the first paragraph of this Section 9.14
makes a claim, at any time, for his forfeited Accrued Benefit, the Advisory
Committee must restore the Participant's or Beneficiary's forfeited Accrued
Benefit to the same dollar amount as the dollar amount of the Accrued Benefit
forfeited, unadjusted for any gains or losses occurring subsequent to the date
of the forfeiture.  The Advisory Committee will make the restoration during the
Plan Year in which the Participant or Beneficiary makes the claim, first from
the amount, if any, of Participant forfeitures the Advisory Committee otherwise
would allocate for the Plan Year, then from the amount, if any, of the Trust
Fund net income or gain for the Plan Year and then from the amount, or
additional amount, the Employer contributes to enable the Advisory Committee to
make the required restoration.  The Advisory Committee must direct the Trustee
to distribute the Participant's or Beneficiary's restored Accrued Benefit to him
not later than 60 days after the close of the Plan Year in which the Advisory
Committee restores the forfeited Accrued Benefit.  The forfeiture provisions of
this Section 9.14 apply solely to the Participant's or to the Beneficiary's
Accrued Benefit derived from Employer contributions.

                         * * * * * * * * * * * * * * *

                                       57
<PAGE>

                                   ARTICLE X
                      CUSTODIAN/TRUSTEE, POWERS AND DUTIES


     10.01 ACCEPTANCE. The Trustee accepts the Trust created under the Plan and
agrees to perform the obligations imposed. The Trustee must provide bond for the
faithful performance of its duties under the Trust to the extent required by
ERISA.

     10.02 RECEIPT OF CONTRIBUTIONS. The Trustee is accountable to the Employer
for the funds contributed to it by the Employer, but does not have any duty to
see that the contributions received comply with the provisions of the Plan. The
Trustee is not obliged to collect any contributions from the Employer, nor is
obliged to see that funds deposited with it are deposited according to the
provisions of the Plan.

     10.03 INVESTMENT POWERS.

     [A]  DISCRETIONARY TRUSTEE DESIGNATION.  If the Employer, in Adoption
Agreement Section 1.02, designates the Trustee to administer the Trust as a
discretionary Trustee, then the Trustee has full discretion and authority with
regard to the investment of the Trust Fund, except with respect to a Plan asset
under the control or direction of a properly appointed Investment Manager or
with respect to a Plan asset properly subject to Employer, Participant or
Advisory Committee direction of investment.  The Trustee must coordinate its
investment policy with Plan financial needs as communicated to it by the
Advisory Committee.  The Trustee is authorized and empowered, but not by way of
limitation, with the following powers, rights and duties:

          (a) To invest any part or all of the Trust Fund in any common or
     preferred stocks, open-end or closed-end mutual Rinds, put and call options
     traded on a national exchange, United States retirement plan bonds,
     corporate bonds, debentures, convertible debentures, commercial paper, U.S.
     Treasury bills, U.S. Treasury notes and other direct or indirect
     obligations of the United States Government or its agencies, improved or
     unimproved real estate situated in the United States, limited partnerships,
     insurance contracts of any type, mortgages, notes or other property of any
     kind, real or personal, to buy or sell options on common stock on a
     nationally recognized exchange with or without holding the underlying
     common stock, to buy and sell commodities, commodity options and contracts
     for the future delivery of commodities, and to make any other investments
     the Trustee deems appropriate, as a prudent man would do under hike
     circumstances with due regard for the purposes of this Plan.  Any
     investment made or retained by the Trustee in good faith is proper but must
     be of a kind constituting a diversification considered by law suitable for
     trust investments.

          (b) To retain in cash so much of the Trust Fund as it may deem
     advisable to satisfy liquidity needs of the Plan and to deposit any cash
     held in the Trust Fund in a bank account at reasonable interest.

                                       58
<PAGE>

          (c) To invest, if the Trustee is a bank or similar financial
     institution supervised by the United States or by a State, in any type of
     deposit of the Trustee (or of a bank related to the Trustee within the
     meaning of Code (S)414(b)) at a reasonable rate of interest or in a common
     trust fund, as described in Code (S)584, or in a collective investment
     fund, the provisions of which govern the investment of such assets and
     which the Plan incorporates by this reference, which the Trustee (or its
     affiliate, as defined in Code (S)1504) maintains exclusively for the
     collective investment of money contributed by the bank (or the affiliate)
     in its capacity as trustee and which conforms to the rules of the
     Comptroller of the Currency.

          (d) To manage, sell, contract to sell, grant options to purchase,
     convey, exchange, transfer, abandon, improve, repair, insure, lease for any
     term even though commencing in the future or extending beyond the term of
     the Trust, and otherwise deal with all property, real personal, in such
     manner, for such considerations and on such terms and conditions as the
     Trustee decides.

          (e) To credit and distribute the Trust as directed by the Advisory
     Committee.  The Trustee is not obliged to inquire as to whether any payee
     or distributee is ended to any payment or whether the distribution is
     proper or within the terms of the Plan, or as to the manner of making any
     payment or distribution.  The Trustee is accountable only to the Advisory
     Committee for any payment or distribution made by it in good faith on the
     order or direction of the Advisory Committee.

          (f) To borrow money, to assume indebtedness, extend mortgages and
     encumber by mortgage or pledge.

          (g) To compromise, contest, arbitrate or abandon claims and demands,
     in its discretion.

          (h) To have with respect to the Trust all of the rights of an
     individual owner, including the power to give proxies, to participate in
     an" voting trusts, mergers, consolidations or liquidations, and to exercise
     or sell stock subscriptions or conversion rights.

          (i) To lease for oil, gas and other mineral purposes and to create
     mineral severances by grant or reservation: to pool or unitize interests in
     oil, gas and other minerals: and to enter into operating agreements and to
     execute division and transfer orders.

          (j) To hold any securities or other property in the name of the
     Trustee or its nominee, with depositories or agent depositories or in
     another form as it may deem best, with or without disclosing the trust
     relationship.

          (k) To perform any and all other acts in its judgment necessary or
     appropriate for the proper and advantageous management, investment and
     distribution of the Trust.

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<PAGE>

          (l) To retain any funds or property subject to any dispute without
     liability for the payment of interest, and to decline to make payment or
     delivery of the funds or property until final adjudication is made by a
     court of competent jurisdiction.

          (m) To file all tax returns required of the Trustee.

          (n) To furnish to the Employer, the Plan Administrator and the
     Advisory Committee an annual statement of account showing the condition of
     the Trust Fund and all investments, receipts, disbursements and other
     transactions effected by  the Trustee during the Plan Year covered by the
     statement and also stating the assets of the Trust held at the end of the
     Plan Year, which accounts are conclusive on all persons, including the
     Employer, the Plan Administrator and the Advisory Committee, except as to
     any act or transaction concerning which the Employer, the Plan
     Administrator or the Advisory Committee files with the Trustee written
     exceptions or objections within 90 days after the receipt of the accounts
     or for which ERISA authorizes a longer period within which to object.

          (o) To begin, maintain or defend any litigation necessary in
     connection with the administration of the Plan, except that the Trustee is
     not obliged or required to do so unless indemnified to its satisfaction.

     [B]  NONDISCRETIONARY TRUSTEE DESIGNATION/APPOINTMENT OF CUSTODIAN.  If the
Employer, in its Adoption Agreement Section 1.02, designates the Trustee to
administer the Trust as a nondiscretionary Trustee, then the Trustee will not
have any discretion or authority with regard to the investment of the Trust
Fund, but must act solely as a directed trustee of the Rinds contributed to it.
A nondiscretionary Trustee, as directed trustee of the funds held by it under
the Employer's Plan, is authorized and empowered, by way of limitation, with the
following powers, rights and duties, each of which the nondiscretionary Trustee
exercises solely as directed trustee in accordance with the written direction of
the Named Fiduciary (except to the extent a Plan asset is subject to the control
and management of a properly appointed Investment Manager or subject to Advisory
Committee or Participant direction of investment):

          (a) To invest an  part or all of the Trust Fund in any common or
     preferred stocks, open-end or closed-end mutual funds, put and call options
     traded on a national exchange, United States retirement plan bonds,
     corporate bonds, debentures, convertible debentures, commercial paper, U S.
     Treasury bills, U.S. Treasury notes and other direct or indirect
     obligations of the United States Government or its agencies, improved or
     unimproved real estate situated in the United States, limited partnerships,
     insurance contracts of any type, mortgages, notes or other property of any
     kind, real or personal, to buy or sell options on common stock on a
     nationally recognized options exchange with or without holding the
     underlying common stock, to buy and sell commodities, commodity options and
     contracts for the future delivery of commodities, and to make any other
     investments the Named Fiduciary deems appropriate.

                                       60
<PAGE>

          (b) To retain in cash so much of the Trust Fund as the Named Fiduciary
     may direct in writing to satisfy liquidity needs of the Plan and to deposit
     any cash held in the Trust Fund in a bank account at reasonable interest,
     including, specific authority to invest in any type of deposit of the
     Trustee (or of a bank related to the Trustee within the meaning of Code
     (S)414(b)) at a reasonable rate of interest.

          (c) To sell, contract to sell, grant options to purchase, convey,
     exchange, transfer, abandon, improve, repair, insure, lease for any term
     even though commencing in the future or extending beyond the term of the
     Trust, and otherwise deal with all property, real or personal, in such
     manner, for such considerations and on such terms and conditions as the
     Named Fiduciary directs in writing.

          (d) To credit and distribute the Trust as directed by the Advisory
     Committee The Trustee is not obliged to inquire as to whether any payee or
     distributee is entitled to any payment or whether the distribution is
     proper or within the terms of the Plan, or as to the manner of making any
     payment or distribution.  The trustee is accountable only to the Advisory
     Committee for any payment or distribution made by it in good faith on the
     order or direction of the Advisory Committee.

          (e) To borrow money, to assume indebtedness, extend mortgages and
     encumber by mortgage or pledge.

          (f) To have with respect to the Trust all of the rights of an
     individual owner, including the power to give proxies, to participate in
     any voting trusts, mergers, consolidations or liquidations, and to exercise
     or sell stock subscriptions or conversion rights, provided the exercise of
     any such powers is in accordance with and at the written direction of the
     Named Fiduciary.

          (g) To lease for oil, gas and other mineral purposes and to create
     mineral severances by grant or reservation: to pool or unitize interests in
     oil, gas and other minerals; and to enter into operating agreements and to
     execute division and transfer orders, provided the exercise of any such
     powers is in accordance with and at the written direction of the Named
     Fiduciary.

          (h) To hold any securities or other property in the name of the
     nondiscretionary Trustee or its nominee, with depositories or agent
     depositories or in another form as the Named Fiduciary  may deem best, with
     or without disclosing the custodial relationship.

          (i) To retain any Rinds or property subject to any dispute without
     liability for the payment of interest, and to decline to make payment or
     delivery of the funds or property until a court of competent jurisdiction
     makes final adjudication.

          (j) To file all tax returns required of the Trustee.

                                       61
<PAGE>

          (k) To furnish to the Named Fiduciary, the Employer, the Plan
     Administrator and the Advisory Committee an annual statement of account
     showing the condition of the Trust Fund and all investments, receipts,
     disbursements and other transactions effected by the nondiscretionary
     Trustee during the Plan Year covered by the statement and also stating the
     assets of the Trust held at the end of the Plan Year, which accounts are
     conclusive on all persons, including the Named Fiduciary, the Employer, the
     Plan Administrator and the Advisory Committee, except as to any act or
     transaction concerning which the Named Fiduciary, the Employer, the Plan
     Administrator or the Advisory Committee files with the nondiscretionary
     Trustee written exceptions or objections within 90 days after the receipt
     of the accounts or for which ERISA authorizes a longer period within which
     to object.

          (l) To begin, maintain or defend any litigation necessary m connection
     with the administration of the Plan, except that the Trustee is not obliged
     or required to do so unless indemnified to its satisfaction.

     APPOINTMENT OF CUSTODIAN.  The Employer may appoint a Custodian under the
Plan, the acceptance by the Custodian indicated on the execution page of the
Employer's Adoption Agreement. If the Employer appoints a Custodian, the
Employer's Plan must have a discretionary Trustee, as described in Section
10.03[A].  A Custodian has the same powers, rights and duties as a
nondiscretionary Trustee, as described in this Section 10.03[B].  The Custodian
accepts the terms of the Plan and Trust by executing the Employer's Adoption
Agreement.  Any reference in the Plan to a Trustee also is a reference to a
Custodian where the context of the Plan dictates.  A limitation of the Trustee's
liability by Plan provision also acts as a limitation of the Custodian's
liability.  Any action taken by the Custodian at the discretionary Trustee's
direction satisfies any provision in the Plan referring to the Trustee's taking
that action.

     MODIFICATION OF POWERS/LIMITED RESPONSIBILITY.  The Employer and the
Custodian or nondiscretionary Trustee, by letter agreement, may limit the powers
of the Custodian or nondiscretionary Trustee to any combination of powers listed
within this Section 10.03[B].  If there is a Custodian or a nondiscretionary
Trustee under the Employer's Plan, then the Employer, in adopting this Plan
acknowledges the Custodian or nondiscretionary Trustee has no discretion with
respect to the investment or re-investment of the Trust Fund and that the
Custodian or nondiscretionary Trustee is acting solely as custodian or as
directed trustee with respect to the assets comprising the Trust Fund.

     [C]  LIMITATION OF POWERS OF CERTAIN CUSTODIANS.  If a Custodian is a bank
which, under its governing state law, does not possess trust powers, then
paragraphs (a), (c), (e), (f), (g) of Section 10.03(B), Section 10.16 and
Article XI do not apply to that bank and that bank only has the power and
authority to exercise the remaining powers, rights and duties under Section
10.03[B].

     [D]  NAMED FIDUCIARY/LIMITATION OF LIABILITY OF NONDISCRETIONARY TRUSTEE OR
CUSTODIAN.  Under a nondiscretionary Trustee designation, the Named Fiduciary
under the Employer's Plan has the sole responsibility for the management and
control of the Employer's Trust

                                       62
<PAGE>

Fund, except with respect to a Plan asset under the control or direction of a
properly appointed Investment Manager or with respect to a Plan asset properly
subject to Participant or Advisory Committee direction of investment. If the
Employer appoints a Custodian, the Named Fiduciary is the discretionary Trustee.
Under a nondiscretionary Trustee designation, unless the Employer designates in
wilting another person or persons to serve as Named Fiduciary, the Named
Fiduciary under the Plan is the president of a corporate Employer, the managing
partner of a partnership Employer or the sole proprietor, as appropriate. The
Named Fiduciary will exercise its management and control of the Trust Fund
through its written direction to the nondiscretionary Trustee or to the
Custodian, whichever applies to the Employer's Plan.

     The nondiscretionary Trustee or Custodian has no duty to review or to make
recommendations regarding investments made at the written direction of the Named
Fiduciary.  The nondiscretionary Trustee or Custodian must retain any investment
obtained at the written direction of the Named Fiduciary until further directed
in writing by the Named Fiduciary to dispose of such investment.  The
nondiscretionary Trustee or Custodian is not liable in any manner or for any
reason for making, retaining or disposing of any investment pursuant to any
written direction described in this paragraph.  Furthermore, the Employer agrees
to indemnify and to hold the nondiscretionary Trustee or Custodian harmless from
any damages, costs or expenses, including reasonable counsel fees, which the
nondiscretionary Trustee or Custodian may incur as a result of any claim
asserted against the nondiscretionary Trustee, the Custodian or the Trust
arising out of the nondiscretionary Trustee's or Custodian's compliance with any
written direction described in this paragraph.

     [E]  PARTICIPANT LOANS.  This Section 10.03[E] specifically authorizes the
Trustee to make loans on a nondiscriminatory basis to a Participant or to a
Beneficiary in accordance with the loan policy established by the Advisory
Committee, provided: (1) the loan policy satisfies the requirements of Section
9.04; (2) loans are available to all Participants and Beneficiaries on a
reasonably equivalent basis and are not available in a greater amount for Highly
Compensated Employees than for other Employees; (3) any loan is adequately
secured and bears a reasonable rate of interest; (4) the loan provides for
repayment within a specified time; (5) the default provisions of the note
prohibit offset of the Participant's Nonforfeitable Accrued Benefit prior to the
time the Trustee otherwise would distribute the Participant's Nonforfeitable
Accrued Benefit; (6) the amount of the loan does not exceed (at the time the
Plan extends the loan) the present value of the Participant's Nonforfeitable
Accrued Benefit: and (7) the loan otherwise conforms to the exemption provided
by Code (S)4975(d)(l).  If the joint and survivor requirements of Article VI
apply to the Participant, the Participant may not pledge any portion of his
Accrued Benefit as security for a loan made after August 18, 1985, unless,
within the 90 day period ending on the date the pledge becomes effective, the
Participant's spouse, if any, consents (in a manner described in Section 6.05
other than the requirement relating to the consent of a subsequent spouse) to
the security or, by separate consent, to an increase in the amount of security.
If the Employer is an unincorporated trade or business, a Participant who is an
Owner-Employee may not receive a loan from the Plan, unless he has obtained a
prohibited transaction exemption from the Department of Labor.  If the Employer
is an "S Corporation," a Participant who is a shareholder-employee (an employee
or an officer) who, at any time during the Employer's taxable year, owns more
than 5%, either directly or by attribution under

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<PAGE>

Code (S)318(a)(l), of the Employer's outstanding stock may not receive a loan
from the Plan, unless he has obtained a prohibited transaction exemption from
the Department of Labor. If the Employer is not an unincorporated trade or
business nor an "S Corporation," this Section l0.03[E] does not impose any
restrictions on the class of Participants eligible for a loan from the Plan,

     [F]  INVESTMENT IN QUALIFYING EMPLOYER SECURITIES AND QUALIFYING EMPLOYER
REAL PROPERTY.  The investment options in this Section l0.03[F] include the
ability to invest in qualifying Employer securities or qualifying Employer real
property, as defined in and as limited by ERISA. If the Employers Plan is a
Nonstandardized profit sharing plan, it may elect in its Adoption Agreement to
permit the aggregate investments in qualifying Employer securities and in
qualifying Employer real property to exceed 10% of the value of Plan assets.

     10.04 RECORDS AND STATEMENTS. The records of the Trustee pertaining to the
Plan must be open to the inspection of the Plan Administrator, the Advisors
Committee and the Employer at all reasonable times and may be audited from time
to time by any person or persons as the Employer, Plan Administrator or Advisory
Committee may specify in writing. The Trustee must furnish the Plan
Administrator or Advisory Committee with whatever information relating to the
Trust Fund the Plan Administrator or Advisory Committee considers necessary.

     10.05 FEES AND EXPENSES FROM FUND. A Trustee or Custodian will receive
reasonable annual compensation as may be agreed upon from time to time between
the Employer and the Trustee or Custodian. No person who is receiving full pay
from the Employer may receive compensation for services as Trustee or as
Custodian. The Trustee will pay from the Trust Fund all fees and expenses
reasonably incurred by the Plan, to the extent such fees and expenses are for
the ordinary and necessary administration and operation of the Plan, unless the
Employer pays such fees and expenses. Any fee or expense paid, directly or
indirectly, by the Employer is not an Employer contribution to the Plan,
provided the fee or expense relates to the ordinary and necessary administration
of the Fund.

     10.06 PARTIES TO LITIGATION. Except as otherwise provided by ERISA, no
Participant or Beneficiary is a necessary party or is required to receive notice
of process in any court proceeding involving the Plan, the Trust Fund or any
fiduciary of the Plan. Any final judgment entered in any proceeding will be
conclusive upon the Employer, the Plan Administrator, the Advisory Committee,
the Trustee, Custodian, Participants and Beneficiaries.

     10.07 PROFESSIONAL AGENTS. The Trustee may employ and pay from the Trust
Fund reasonable compensation to agents, attorneys, accountants and other persons
to advise the Trustee as in its opinion may be necessary. The Trustee may
delegate to any agent, attorney, accountant or other person selected by it any
non-Trustee power or duty vested in it by the Plan, and the Trustee may act or
refrain from acting on the advice or opinion of any agent, attorney, accountant
or other person so selected.

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<PAGE>

     10.08  DISTRIBUTION OF CASH OR PROPERTY.  The Trustee may make distribution
under the Plan in cash or property, or partly in each, at its fair market value
as determined by the Trustee.  For purposes of a distribution to a Participant
or to a Participant's designated Beneficiary or surviving spouse, "property"
includes a Nontransferable Annuity Contract, provided the contract satisfies the
requirements of this Plan.

     10.09  DISTRIBUTION DIRECTIONS.  If no one claims a payment or distribution
made from the Trust the Trustee must promptly notify the Advisory Committee and
then dispose of the payment in accordance with the subsequent direction of the
Advisory Committee.

     10.10  THIRD PARTY/MULTIPLE TRUSTEES.  No person dealing with the Trustee
is obligated to see to the proper application of any money paid or property
delivered to the Trustee, or to inquire whether the Trustee has acted pursuant
to any of the terms of the Plan. Each person dealing with the Trustee may act
upon any notice, request or representation in writing by the Trustee, or by the
Trustee's duly authorized agent, and is not liable to any person in so acting.
The certificate of the Trustee that it is acting in accordance with the Plan
will be conclusive in favor of any person relying on the certificate. If more
than two persons act as Trustee, a decision of the majority of such persons
controls with respect to any decision regarding the administration or investment
of the Trust Fund or of any portion of the Trust Fund with respect to which such
persons act as Trustee. However, the signature of only one Trustee is necessary
to effect any transaction on behalf of the Trust.

     10.11  RESIGNATION.  The Trustee or Custodian may resign its position at
any time by giving 30 days' written notice in advance to the Employer and to the
Advisory Committee. If the Employer fails to appoint a successor Trustee within
60 days of its receipt of the Trustee's written notice of resignation, the
Trustee will treat the Employer as having appointed itself as Trustee and as
having filed its acceptance of appointment with the former Trustee. The
Employer, in its sole discretion, may replace a Custodian. If the Employer does
not replace a Custodian, the discretionary Trustee will assume possession of
Plan assets held by the former Custodian.

     10.12  REMOVAL.  The Employer, by giving 30 days' written notice in advance
to the Trustee, may remove any Trustee or Custodian.  In the event of the
resignation or removal of a Trustee, the Employer must appoint a successor
Trustee if it intends to continue the Plan.  If two or more persons hold the
position of Trustee, in the event of the removal of one such person, during any
period the selection of a replacement is pending, or during any period such
person is unable to serve for any reason, the remaining person or persons will
act as the Trustee.

     10.13  INTERIM DUTIES AND SUCCESSOR TRUSTEE.  Each successor Trustee
succeeds to the title to the Trust vested in his predecessor by accepting in
writing his appointment as successor Trustee and by filing the acceptance with
the former Trustee and the Advisory Committee without the signing or filing of
any further statement. The resigning or removed Trustee, upon receipt of
acceptance in writing of the Trust by the successor Trustee, must execute all
documents and do all acts necessary to vest the title of record in any successor
Trustee. Each

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<PAGE>

successor Trustee has and enjoys all of the powers, both discretionary and
ministerial, conferred under this Agreement upon his predecessor. A successor
Trustee is not personally liable for any act or failure to act of any
predecessor Trustee, except as required under ERISA. With the approval of the
Employer and the Advisory Committee, a successor Trustee, with respect to the
Plan. may accept the account rendered and the property delivered to it by a
predecessor Trustee without incurring any liability or responsibility for so
doing.

     10.14  VALUATION OF TRUST.  The Trustee must value the Trust Fund as of
each Accounting Date to determine the fair market value of each Participant's
Accrued Benefit in the Trust. The Trustee also must value the Trust Fund on such
other valuation dates as directed in writing by the Advisory Committee or as
required by the Employer's Adoption Agreement.

     10.15  LIMITATION ON LIABILITY - IF INVESTMENT MANAGER ANCILLARY TRUSTEE OR
INDEPENDENT FIDUCIARY APPOINTED.  The Trustee is not liable for the acts or
omissions of any Investment Manager the Advisory Committee may appoint nor is
the Trustee under any obligation to invest or otherwise manage any asset of the
Plan which is subject to the management of a properly appointed Investment
Manager.  The Advisory Committee, the Trustee and any properly appointed
Investment Manager may execute a letter agreement as a part of this Plan
delineating the duties, responsibilities and liabilities of the Investment
Manager with respect to any part of the Trust Fund under the control of the
Investment Manager.

     The limitation on liability described in this Section 10.15 also applies to
the acts or omissions of any ancillary trustee or independent fiduciary properly
appointed under Section 10.17 of the Plan. However, if a discretionary Trustee,
pursuant to the delegation described in Section 10.17 of the Plan, appoints an
ancillary trustee, the discretionary Trustee is responsible for the periodic
review of the ancillary trustee's actions and must exercise its delegated
authority in accordance with the terms of the Plan and in a manner consistent
with ERISA.  The Employer, the discretionary Trustee and an ancillary trustee
may execute a letter agreement as a part of this Plan delineating any
indemnification agreement between the parties.

     10.16  INVESTMENT IN GROUP TRUST FUND.  The Employer, by adopting this
Plan, specifically authorizes the Trustee to invest all or any portion of the
assets comprising the Trust Fund in any group trust fund which at the time of
the investment provides for the pooling of the assets of plans qualified under
Code (S)40l(a). This authorization applies solely to a group trust fund exempt
from taxation under Code (S)501(a) and the trust agreement of which satisfies
the requirements of Revenue Ruling 81-100. The provisions of the group trust
find agreement, as amended from time to time, are by this reference incorporated
within this Plan and Trust. The provisions of the group trust fund will govern
any investment of Plan assets in that fund. The Employer must specify in an
attachment to its adoption agreement the group trust fund(s) to which this
authorization applies. If the Trustee is acting as a nondiscretionary Trustee,
the investment in the group trust fund is available only in accordance with a
proper direction, by the Named Fiduciary, in accordance with Section 10.03[B].
Pursuant to paragraph (c) of Section l0.03[A] of the Plan, a Trustee has the
authority to

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<PAGE>

invest in certain common trust funds and collective investment funds without the
need for the authorizing addendum described in this Section 10.16.

     Furthermore, at the Employer's direction, the Trustee, for collective
investment purposes, may combine into one trust fund the Trust created under
this Plan with the Trust created under any other qualified retirement plan the
Employer maintains.  However, the Trustee must maintain separate records of
account for the assets of each Trust in order to reflect properly each
Participant's Accrued Benefit under the plan(s) in which he is a Participant.

     10.17  APPOINTMENT OF ANCILLARY TRUSTEE OR INDEPENDENT FIDUCIARY. The
Employer, in writing, may appoint any person in any State to act as ancillary
trustee with respect to a designated portion of the Trust Fund.  An ancillary
trustee must acknowledge in writing its acceptance of the terms and conditions
of its appointment as ancillary trustee and its fiduciary status under ERISA.
The ancillary trustee has the rights, powers, duties and discretion as the
Employer may delegate, subject to any limitations or directions specified in the
instrument evidencing appointment of the ancillary trustee and to the terms of
the Plan or of ERISA.  The investment powers delegated to the ancillary trustee
may include any investment powers available under Section 10.03 of the Plan
including the right to invest any portion of the assets of the Trust Fund in a
common trust fund, as described in Code (S)584, or in any collective investment
fund, the provisions of which govern the investment of such assets and which the
Plan incorporates by this reference, but only if the ancillary trustee is a bank
or similar financial institution supervised by the United States or by a State
and the ancillary trustee (or its affiliate, as defined in Code (S)1504)
maintains the common trust fund or collective investment fund exclusively for
the collective investment of money contributed by the ancillary trustee (or its
affiliate) in a trustee capacity and which conforms to the rules of the
Comptroller of the Currency.  The Employer also may appoint as an ancillary
trustee, the trustee of any group trust fund designated for investment pursuant
to the provisions of Section 10.16 of the Plan.

     The ancillary trustee may resign its position at any time by providing at
least 30 days advance written notice to the Employer, unless the Employer waives
this notice requirement.  The Employer, in writing, may remove an ancillary
trustee at any time.  In the event of resignation or removal, the Employer may
appoint another ancillary trustee, return the assets to the control and
management of the Trustee or receive such assets in the capacity of ancillary
trustee.  The Employer may delegate its responsibilities under this Section
10.17 to a discretionary Trustee under the Plan, but not to a nondiscretionary
Trustee or to a Custodian, subject to the acceptance by the discretionary
Trustee of that delegation.

     If the U.S. Department of Labor ("the Department") requires engagement of
an independent fiduciary to have control or management of all or a portion of
the Trust Fund, the Employer will appoint such independent fiduciary as directed
by the Department.  The independent fiduciary will have the duties,
responsibilities and powers prescribed by the Department and will exercise those
duties, responsibilities and powers in accordance with the terms, restrictions
and conditions established by the Department and, to the extent not inconsistent
with ERISA, the terms of the Plan.

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<PAGE>

The independent fiduciary must accept its appointment in writing and must
acknowledge its status as a fiduciary of the Plan.

                         * * * * * * * * * * * * * * *

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<PAGE>

                                   ARTICLE XI
             PROVISIONS RELATING TO INSURANCE AND INSURANCE COMPANY


     11.01  INSURANCE BENEFIT.  The Employer may elect to provide incidental
life insurance benefits for insurable Participants who consent to life insurance
benefits by signing the appropriate insurance company application form. The
Trustee will not purchase any incidental life insurance benefit for any
Participant prior to an allocation to the Participant's Account. At an insured
Participant's written direction, the Trustee will use all or any portion of the
Participant's nondeductible voluntary contributions, if any, to pay insurance
premiums covering the Participant's life. This Section 11.01 also authorizes the
purchase of life insurance, for the benefit of the Participant, on the life of a
family member of the Participant or on any person in whom the Participant has an
insurable interest. However, if the policy is on the joint lives of the
Participant and another person, the Trustee may not maintain that policy if that
other person predeceases the Participant.

     The Employer will direct the Trustee as to the insurance company and
insurance agent through which the Trustee is to purchase the insurance
contracts, the amount of the coverage and the applicable dividend plan.  Each
application for a policy, and the policies themselves, must designate the
Trustee as sole owner, with the right reserved to the Trustee to exercise any
right or option contained in the policies, subject to the terms and provisions
of this Agreement.  The Trustee must be the named beneficiary for the Account of
the insured Participant.  Proceeds of insurance contracts paid to the
Participant's Account under this Article XI are subject to the distribution
requirements of Article V and of Article VI.  The Trustee will not retain any
such proceeds for the benefit of the Trust.

     The Trustee will charge the premiums on any incidental benefit insurance
contract covering the life of a Participant against the Account of that
Participant.  The Trustee will hold all incidental benefit insurance contracts
issued under the Plan as assets of the Trust created under the Plan.

     (A) INCIDENTAL INSURANCE BENEFITS.  The aggregate of life insurance
premiums paid for the benefit of a Participant, at all times, may not exceed the
following percentages of the aggregate of the Employer's contributions allocated
to any Participant's Account: (i) 49% in the case of the purchase of ordinary
life insurance contracts; or (ii) 25% in the case of the purchase of term life
insurance or universal life insurance contracts.  If the Trustee purchases a
combination of ordinary life insurance contract(s) and term life insurance or
universal life insurance contract(s), then the sum of one-half of the premiums
paid for the ordinary life insurance contract(s) and the premiums paid for the
term life insurance or universal life insurance contract(s) may not exceed 25%
of the Employer contributions allocated to any Participant's Account.

     (B) EXCEPTION FOR CERTAIN PROFIT SHARING PLANS.  If the Employer's Plan is
a profit sharing plan, the incidental insurance benefits requirement does not
apply to the Plan if the Plan purchases life insurance benefits only from
Employer contributions accumulated in the Participant's Account for at least two
years (measured from the allocation date).

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<PAGE>

     11.02  LIMITATION ON LIFE INSURANCE PROTECTION.  The Trustee will not
continue any life insurance protection for any Participant beyond his annuity
starting date (as defined in Article VI).  If the Trustee holds an; incidental
benefit insurance contract(s) for the benefit of a Participant when he
terminates his employment (other than by reason of death), the Trustee must
proceed as follows:

          (a) If the entire cash value of the contract(s) is vested in the
     terminating Participant, or if the contract(s) will have no cash value at
     the end of the policy year in which termination of employment occurs, the
     Trustee will transfer the contract(s) to the Participant endorsed so as to
     vest in the transferee all right, title and interest to the contract(s),
     free and clear of the Trust; subject however, to restrictions as to
     surrender or payment of benefits as the issuing insurance company may
     permit and as the Advisory Committee directs.

          (b) If only part of the cash value of the contract(s) is vested in the
     terminating Participant, the Trustee, to the extent the Participant's
     interest in the cash value of the contract(s) is not vested, may adjust the
     Participant's interest in the value of his Account attributable to Trust
     assets other than incidental benefit insurance contracts and proceed as in
     (a), or the Trustee must effect a loan from the issuing insurance company
     on the sole security of the contract(s) for an amount equal to the
     difference between the cash value of the contract(s) at the end of the
     policy year in which termination of employment occurs and the amount of the
     cash value that is vested in the terminating Participant, and the Trustee
     must transfer the contract(s) endorsed so as to vest in the transferee all
     right, title and interest to the contract(s), free and clear of the Trust;
     subject however, to the restrictions as to surrender or payment of benefits
     as the issuing insurance company may permit and the Advisory Committee
     directs;

          (c) If no part of the cash value of the contract(s) is vested in the
     terminating Participant, the Trustee must surrender the contract(s) for
     cash proceeds as may be available.

     In accordance with the written direction of the Advisory Committee, the
Trustee will make any transfer of contract(s) under this Section 1102 on the
Participant's annuity starting date (or as soon as administratively practicable
after that date).  The Trustee may not transfer any contract under this Section
1102 which contains a method of payment not specifically authorized by Article
VI or which fails to comply with the joint and survivor annuity requirements, if
applicable, of Article VI. In this regard, the Trustee either must convert such
a contract to cash and distribute the cash instead of the contract, or before
making the transfer, require the issuing company to delete the unauthorized
method of payment option from the contract.

     11.03  DEFINITIONS.  For purposes of this Article XI:

          (a) "Policy" means an ordinary life insurance contract or a term life
     insurance contract issued by an insurer on the life of a Participant.

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<PAGE>

          (b) "Issuing insurance company" is any life insurance company which
     has issued a policy upon application by the Trustee under the terms of this
     Agreement.

          (c) "Contract" or "Contracts" means a policy of insurance.  In the
     event of any conflict between the provisions of this Plan and the terms of
     any contract or policy of insurance issued in accordance with this Article
     XI, the provisions of the Plan control.

          (d) "Insurable Participant" means a Participant to whom an insurance
     company, upon an application being submitted in accordance with the Plan,
     will issue insurance coverage, either as a standard risk or as a risk in an
     extra mortality classification.

     11.04  DIVIDEND PLAN.  The dividend plan is premium reduction unless the
Advisory Committee directs the Trustee to the contrary.  The Trustee must use
all dividends for a contract to purchase insurance benefits or additional
insurance benefits for the Participant on whose life the insurance company has
issued the contract.  Furthermore, the Trustee must arrange, where possible, for
all policies issued on the lives of Participants under the Plan to have the same
premium due date and all ordinary life insurance contracts to contain guaranteed
cash ______ with as uniform basic options as are possible to obtain.  The term
"dividends" includes policy  dividends, refunds of premiums and other credits.

     11.05  INSURANCE COMPANY NOT A PARTY TO AGREEMENT.  No insurance company,
solely in its capacity as an issuing insurance company, is a party to this
Agreement nor is the company responsible for its validity.

     11.06  INSURANCE COMPANY NOT RESPONSIBLE FOR TRUSTEE'S ACTIONS. No
insurance company, solely in its capacity as an issuing insurance company, need
examine the terms of this Agreement nor is responsible for any action taken by
the Trustee.

     11.07  INSURANCE COMPANY RELIANCE ON TRUSTEE'S SIGNATURE.  For the purpose
of making application to an insurance company and in the exercise of any right
or option contained in any policy, the insurance company may rely upon the
signature of the Trustee and is saved harmless and completely discharged in
acting at the direction and authorization of the Trustee.

     11.08  ACQUITTANCE.  An insurance company is discharged from all liability
for any amount paid to the Trustee or paid in accordance with the direction of
the Trustee, and is not obliged to see to the distribution or further
application of any moneys it so pays.

     11.09  DUTIES OF INSURANCE COMPANY.  Each insurance company must keep such
records, make such identification of contracts, funds and accounts within funds,
and supply such information as may be necessary for the proper administration of
the Plan under which it is carrying insurance benefits.

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<PAGE>

     Note: The provisions of this Article XI are not applicable, and the Plan
may not invest in insurance contracts, if a Custodian signatory to the Adoption
Agreement is a bank which has not acquired trust powers from its governing state
banking authority.

                         * * * * * * * * * * * * * * *

                                       72
<PAGE>

                                  ARTICLE XII
                                 MISCELLANEOUS


     12.01  EVIDENCE.  Anyone required to give evidence under the terms of the
Plan may do so by certificate, affidavit document or other information which the
person to act in reliance may consider pertinent, reliable and genuine, and to
have been signed, made or presented by the proper party  or parties.  The
Advisory Committee and the Trustee are fully protected in acting and relying
upon any evidence described under the immediately preceding sentence.

     12.02  NO RESPONSIBILITY FOR EMPLOYER ACTION.  Neither the Trustee nor the
Advisory Committee has any obligation or responsibility  with respect to any
action required by the Plan to be taken by the Employer, any Participant or
eligible Employee, or for the failure of any of the above persons to act or make
any payment or contribution, or to otherwise provide any benefit contemplated
under this Plan.  Furthermore, the Plan does not require the Trustee or the
Advisory Committee to collect any contribution required under the Plan, or to
determine the correctness of the amount of any Employer contribution.  Neither
the Trustee nor the Advisory Committee need inquire into or be responsible for
any action or failure to act on the part of the others, or on the part of any
other person who has any  responsibility regarding the management,
administration or operation of the Plan, whether by the express terms of the
Plan or by a separate agreement authorized by the Plan or by the applicable
provisions of ERISA.  Any action required of a corporate Employer must be by its
Board of Directors or its designate.

     12.03  FIDUCIARIES NOT INSURERS.  The Trustee, the Advisory Committee, the
Plan Administrator and the Employer in no way guarantee the Trust Fund from loss
or depreciation.  The Employer does not guarantee the payment of any money which
may be or becomes due to any person from the Trust Fund.  The liability of the
Advisory Committee and the Trustee to make any payment from the Trust Fund at
any time and all times is limited to the then available assets of the Trust.

     12.04  WAIVER OF NOTICE.  Any person entitled to notice under the Plan may
waive the notice, unless the Code or Treasury regulations prescribe the notice
or ERISA specifically or implied prohibits such a waiver.

     12.05  SUCCESSORS.  The Plan is binding upon all persons entitled to
benefits under the Plan, their respective heirs and legal representatives, upon
the Employer, its successors and assigns, and upon the Trustee, the Advisory
Committee, the Plan Administrator and their successors.

     12.06  WORD USAGE.  Words used in the masculine also apply to the feminine
where applicable, and wherever the context of the Employer's Plan dictates, the
plural includes the singular and the singular includes the plural.

     12.07  STATE LAW.  The law of the state of the Employer's principal place
of business (unless otherwise designated in an addendum to the Employer's
Adoption Agreement) will determine

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<PAGE>

all questions arising with respect to the provisions of this Agreement except to
the extent superseded by Federal law.

     12.08  EMPLOYER'S RIGHT TO PARTICIPATE.  If the Employer's Plan fails to
qualify or to maintain qualification or if the Employer makes any amendment or
modification to a provision of this Plan (other than a proper completion of an
elective provision under the Adoption Agreement or the attachment of an addendum
authorized by the Plan or by the Adoption Agreement), the Employer may no longer
participate under this Prototype Plan.  Furthermore, if the Employer no longer
is a client of the Regional Prototype Sponsor, subsequent amendments to this
Prototype Plan by the Regional Prototype Sponsor, pursuant to Section 13.03 of
the Plan, will result in the discontinuance of the Employer's participation in
this Prototype Plan unless it resumes its client relationship with the Regional
Prototype Sponsor.  If the Employer is not entitled to participate under this
Prototype Plan, the Employer's Plan is an individually-designed plan and the
reliance procedures specified in the applicable Adoption Agreement no longer
will apply.

     12.09  EMPLOYMENT NOT GUARANTEED.  Nothing contained in this Plan, or with
respect to the establishment of the Trust, or any modification or amendment to
the Plan or Trust, or in the creation of any Account, or the payment of any
benefit, gives any Employee, Employee, Participant or any Beneficiary any right
to continue employment, any legal or equitable right against the Employer, or
Employee of the Employer, or against the Trustee, or its agents or employees, or
against the Plan Administrator, except as expressly provided by the Plan, the
Trust, ERISA or by a separate agreement.

                         * * * * * * * * * * * * * * *

                                       74
<PAGE>

                                  ARTICLE XIII

                   EXCLUSIVE BENEFIT, AMENDMENT, TERMINATION


     13.01  EXCLUSIVE BENEFIT.  Except as provided under Article III, the
Employer has no beneficial interest in any asset of the Trust and no part of any
asset in the Trust may ever revert to or be repaid to an Employer, either
directly or indirectly: nor, prior to the satisfaction of all liabilities with
respect to the Participants and their Beneficiaries under the Plan, may any part
of the corpus or income of the Trust Fund, or any asset of the Trust, be (at any
time) used for, or diverted to, purposes other than the exclusive benefit of the
Participants or their Beneficiaries. However, if the Commissioner of Internal
Revenue, upon the Employer's request for initial approval of this Plan
determines the Trust created under the Plan is not a qualified trust exempt from
Federal income tax, then (and only then) the Trustee, upon written notice from
the Employer, will return the Employer's contributions (and increment
attributable to the contributions) to the Employer. The Trustee must make the
return of the Employer contribution under this Section 13.01 within one year of
a final disposition of the Employer's request for initial approval of the Plan.
The Employer's Plan and Trust will terminate upon the Trustee's return of the
Employer's contributions.

     13.02  AMENDMENT BY EMPLOYER.  The Employer has the right at any time and
from time to time:

          (a) To amend the elective provisions of the Adoption Agreement in any
     manner it deems necessary or advisable in order to qualify (or maintain
     qualification of) this Plan and the Trust created under it under the
     provisions of Code (S)401(a):

          (b) To amend the Plan to allow the Plan to operate under a waiver of
     the minimum funding requirement; and

          (c) To amend this Agreement in any other manner.

     No amendment may authorize or permit any of the Trust Fund (other than the
part which is required to pay taxes and administration expenses) to be used for
or diverted to purposes other than for the exclusive benefit of the Participants
or their Beneficiaries or estates.  No amendment may cause or permit any portion
of the Trust Fund to revert to or become a property of the Employer. The
Employer also may not make any amendment which affects the rights, duties or
responsibilities of the Trustee, the Plan Administrator or the Advisory
Committee without the written consent of the affected Trustee, the Plan
Administrator or the affected member of the Advisory Committee.  The Employer
must make all amendments in writing.  Each amendment must state the date to
which it is either retroactively or prospectively effective See Section 12.08
for the effect of certain amendments adopted by the Employer.

                                       75
<PAGE>

     (A) Code (S)41 l(d)(6) protected benefits.  An amendment (including the
adoption of this Plan as a restatement of an existing plan) may not decrease a
Participant's Accrued Benefit, except to the extent permitted under Code
(S)412(c)(8), and may not reduce or eliminate Code (S)41l(d)(6) protected
benefits determined immediately prior to the adoption date (or, if later, the
effective date) of the amendment.  An amendment reduces or eliminates Code
(S)411(d)(6) protected benefits if the amendment has the effect of either (1)
eliminating or reducing an early retirement benefit or a retirement-type subsidy
(as defined in Treasury regulations), or (2) except as provided by Treasury
regulations, eliminating an optional form of benefit, the Advisory Committee
must disregard an amendment to the extent application of the amendment would
fail to satisfy this paragraph.  If the Advisory Committee must disregard an
amendment because the amendment could violate clause (1) or clause (2), the
Advisory Committee must maintain a schedule of the early retirement option or
other optional forms of benefit the Plan must continue for the affected
Participants.

     13.03  AMENDMENT BY REGIONAL PROTOTYPE PLAN SPONSOR The Regional Prototype
Plan Sponsor, without the Employer's consent, may amend the Plan and Trust, from
time to time, in order to conform the Plan and Trust to any requirement for
qualification of the Plan and Trust under the Internal Revenue Code.  The
Regional Prototype Plan Sponsor may not amend the Plan in any manner which would
modify any election made by the Employer under the Plan without the Employer's
written consent.  Furthermore, the Regional Prototype Plan Sponsor may not amend
the Plan in any manner which would violate the proscription of Section 13.02.  A
Trustee does not have the power to amend the Plan or Trust.

     13.04  DISCONTINUANCE.  The Employer has the right, at any time, to suspend
or discontinue its contributions under the Plan, and to terminate, at any time,
this Plan and the Trust created under this Agreement.  The Plan will terminate
upon the first to occur of the following:

          (a) The date terminated by action of the Employer;

          (b) The dissolution or merger of the Employer, unless the successor
     makes provision to continue the Plan, in which event the successor must
     substitute itself as the Employer under this Plan.  Any termination of the
     Plan resulting from this paragraph (b) is not effective until compliance
     with any applicable notice requirements under ERISA.

     13.05  FULL VESTING ON TERMINATION.  Upon either full or partial
termination of the Plan, or, if applicable, upon complete discontinuance of
profit sharing plan contributions to the Plan, an affected Participant's right
to his Accrued Benefit is 100% Nonforfeitable, irrespective of the
Nonforfeitable percentage which otherwise would apply under Article V.

     13.06  MERGER/DIRECT TRANSFER.  The Trustee may not consent to, or be a
party to, any merger or consolidation with another plan, or to a transfer of
assets or liabilities to another plan, unless immediately after the merger,
consolidation or transfer, the surviving Plan provides each Participant a
benefit equal to or greater than the benefit each Participant would have
received had the Plan terminated immediately before the merger or consolidation
or transfer. The Trustee possesses

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the specific authority to enter into merger agreements or direct transfer of
assets agreements with the trustees of other retirement plans described in Code
(S)401(a), including an elective transfer, and to accept the direct transfer of
plan assets, or to transfer plan assets, as a party to any such agreement.

     The Trustee may accept a direct transfer of plan assets on behalf of an
Employee prior to the date the Employee satisfies the Plan's eligibility
conditions.  If the Trustee accepts such a direct transfer of plan assets, the
Advisory Committee and Trustee must treat the Employee as a Participant for all
purposes of the Plan except the Employee is not a Participant for purposes of
sharing in Employer contributions or Participant forfeitures under the Plan
until he actually becomes a Participant in the Plan.

     (A) ELECTIVE TRANSFERS.  The Trustee, after August 9, 1988, may not consent
to, or be a part to a merger, consolidation or transfer of assets with a defined
benefit plan, except with respect to an elective transfer, or unless the
transferred benefits are in the form of paid-up individual annuity contracts
guaranteeing the payment of the transferred benefits in accordance with the
terms of the transferor plan and in a manner consistent with the Code and with
ERISA.  The Trustee will hold, administer and distribute the transferred assets
as a part of the Trust Fund and the Trustee must maintain a separate Employer
contribution Account for the benefit of the Employee on whose behalf the Trustee
accepted the transfer in order to reflect the value of the transferred assets.
Unless a transfer of assets to this Plan is an elective transfer, the Plan will
preserve all Code (S)411(d)(6) protected benefits with respect to those
transferred assets, in the manner described in Section 13.02. A transfer is an
elective transfer if (1) the transfer satisfies the first paragraph of this
Section 13.06; (2) the transfer is voluntary, under a fully informed election by
the Participant; (3) the Participant has an alternative that retains his Code
(S)411(d)(6) protected benefits (including an option to leave his benefit in the
transferor plan, if that plan is not terminating); (4) the transfer satisfies
the applicable spousal consent requirements of the Code; (3) the transferor plan
satisfies the joint and survivor notice requirements of the Code, if the
Participant's transferred benefit is subject to those requirements: (6) the
Participant has a right to immediate distribution from the transferor plan, in
lieu of the elective transfer: (7) the transferred benefit is at least the
greater of the single sum distribution provided by the transferor plan for which
the Participant is eligible or the present value of the Participants accrued
benefit under the transferor plan payable at that plan's normal retirement age;
(8) the Participant has a 100% Nonforfeitable interest in the transferred
benefit; and (9) the transfer otherwise satisfies applicable Treasury
regulations.  An elective transfer may occur between qualified plans of any
type.  Any direct transfer of assets from a defined benefit plan after August 9,
1988, which does not satisfy the requirements of this paragraph will render the
Employer's Plan individually-designed.  See Section 12.08.

     (B) Distribution restrictions under Code (S)401(k).  If the Plan receives a
direct transfer (by merger or otherwise) of elective contributions (or amounts
treated as elective contributions) under a Plan with a Code (S)401(k)
arrangement, the distribution restrictions of Code (S)40l(k)(2) and (10)
continue to apply to those transferred elective contributions.

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<PAGE>

     13.07  TERMINATION.

     (A) PROCEDURE.  Upon termination of the Plan, the distribution provisions
of Article VI remain operative, with the following exceptions:

          (1) if the present value of the Participant's Nonforfeitable Accrued
     Benefit does not exceed $3,500, the Advisory Committee will direct the
     Trustee to distribute the Participants Nonforfeitable Accrued Benefit to
     him in lump sum as soon as administratively practicable after the Plan
     terminates: and

          (2) if the present value of the Participant's Nonforfeitable Accrued
     Benefit exceeds $3,500, the Participant or the Beneficiary, in addition to
     the distribution events permitted under Article VI, may elect to have the
     Trustee commence distribution of his Nonforfeitable Accrued Benefit as soon
     as administratively practicable after the Plan terminates.

     To liquidate the Trust, the Advisory Committee will purchase a deferred
annuity contract for each Participant which protects the Participant's
distribution rights under the Plan, if the Participant's Nonforfeitable Accrued
Benefit exceeds $3,500 and the Participant does not elect an immediate
distribution pursuant to Paragraph (2).

     If the Employer's Plan is a profit sharing plan, in lieu of the preceding
provisions of this Section 13.07 and the distribution provisions of Article VI,
the Advisory Committee will direct the Trustee to distribute each Participant's
Nonforfeitable Accrued Benefit, in lump sum, as soon as administratively
practicable after the termination of the Plan, irrespective of the present value
of the Participant's Nonforfeitable Accrued Benefit and whether the Participant
consents to that distribution. This paragraph does not apply if: (1) the Plan
provides an annuity option: or (2) as of the period between the Plan termination
date and the final distribution of assets, the Employer maintains any other
defined contribution plan (other than an ESOP).  The Employer, in an addendum to
its Adoption Agreement numbered 13.07, may elect not to have this paragraph
apply.

     The Trust will continue until the Trustee in accordance with the direction
of the Advisory Committee has distributed all of the benefits under the Plan.
On each valuation date, the Advisory Committee will credit any part of a
Participant's Accrued Benefit retained in the Trust with its proportionate share
of the Trust's income, expenses, gains and losses, both realized and unrealized.
Upon termination of the Plan, the amount, if any, in a suspense account under
Article III will revert to the Employer, subject to the conditions of the
Treasury regulations permitting such a reversion. A resolution or amendment to
freeze all future benefit accrual but otherwise to continue maintenance of this
Plan, is not a termination for purposes of this Section 13.07.

     (B) DISTRIBUTION RESTRICTIONS UNDER CODE (S)401(K).  If the Employer's Plan
includes a Code (S)401(k) arrangement or if transferred assets described in
Section 13.06 are subject to the distribution restrictions of Code (S)401(k)(2)
and (10), the special distribution provisions of this Section

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<PAGE>

13.07 are subject to the restrictions of this paragraph. The portion of the
Participant's Nonforfeitable Accrued Benefit attributable to elective
contributions (or to amounts treated under the Code (S)401(k) arrangement as
elective contributions) is not distributable on account of Plan termination, as
described in this Section 13.07, unless: (a) the Participant otherwise is
entitled under the Plan to a distribution of that portion of his Nonforfeitable
Accrued Benefit; or (b) the Plan termination occurs without the establishment of
a successor plan. A successor plan under clause (b) is a defined contribution
plan (other than an ESOP) maintained by the Employer (or by a related employer)
at the time of the termination of the Plan or within the period ending twelve
months after the final distribution of assets A distribution made after March
31, 1988, pursuant to clause (b), must be part of a lump sum distribution to the
Participant of his Nonforfeitable Accrued Benefit

                         * * * * * * * * * * * * * * *

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<PAGE>

                                  ARTICLE XIV

                 CODE (S)401(k) AND CODE (S)401(m) ARRANGEMENTS


     14.01  APPLICATION.  This Article XIV applies to an Employer's Plan only if
the Employer is maintaining its Plan under a Code (S)401(k) Adoption Agreement.

     14.02  CODE (S)40l(k) ARRANGEMENT.  The Employer will elect in Section 3.01
of its Adoption Agreement the terms of the Code (S)401(k) arrangement, if any,
under the Plan.  If the Employer's Plan is a Standardized Plan, the Code
(S)401(k) arrangement must be a salary reduction arrangement.  If the Employer's
Plan is a Nonstandardized Plan, the Code (S)401(k) arrangement may be a salary
reduction arrangement or a cash or deferred arrangement.

     (A) SALARY REDUCTION ARRANGEMENT.  If the Employer elects a salary
reduction arrangement, any Employee eligible to participate in the Plan may file
a salary reduction agreement with the Advisory Committee The salary reduction
agreement may not be effective earlier than the following date which occurs
last: (i) the Employee's Plan Entry Date (or, in the case of a Employee, his
reparticipation date under Article 11): (ii) the execution date of the
Employee's salary reduction agreement: (iii) the date the Employer adopts the
Code (S)401(k) arrangement by executing the Adoption Agreement: or (iv) the
effective date of the Code (S)401(k) arrangement, as specified in the Employer's
Adoption Agreement.  Regarding clause (i), an Employee subject to the Break in
Service rule of Section 2.03(B) of the Plan may not enter into a salary
reduction agreement until the Employee has completed a sufficient number of
Hours of Service to receive credit for a Year of Service (as defined in Section
2.02) following his reemployment commencement date.  A salary reduction
agreement must specify the amount of Compensation (as defined in Section 1.12)
or percentage of Compensation the Employee wishes to defer.  The salary
reduction agreement will apply only to Compensation which becomes currently
available to the Employee after the effective date of the salary reduction
agreement.  The Employer will apply a reduction election to all Compensation
(and to increases in such Compensation) unless the Employee specifies in his
salary reduction agreement to limit the election to certain Compensation.  The
Employer will specify in Adoption Agreement Section 3.01 the rules and
restrictions applicable to the Employees salary reduction agreements.

     (B) CASH OR DEFERRED ARRANGEMENT.  If the Employer elects a cash or
deferred arrangement, a Participant may elect to make a cash election against
his proportionate share of the Employers Cash or Deferred Contribution, in
accordance with the Employer's elections in Adoption Agreement Section 3.01.  A
Participant's proportionate share of the Employer's Cash or Deferred
Contribution is the percentage of the total Cash or Deferred Contribution which
bears the same ratio that the Participant's Compensation for the Plan Year bears
to the total Compensation of all Participants for the Plan Year.  For purposes
of determining each Participant's proportionate share of the Cash or Deferred
Contribution, a Participant's Compensation is his Compensation as determined
under Section 1.12 of the Plan (as modified by Section 3.06 for allocation
purposes),

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excluding any effect the proportionate share may have on the Participant's
Compensation for the Plan Year. The Advisory Committee will determine the
proportionate share prior to the Employer's actual contribution to the Trust, to
provide the Participants the opportunity to file cash Sections The Employer will
pay directly to the Participant the portion of his proportionate share the
Participant has elected to receive in cash.

     (C) ELECTION NOT TO PARTICIPATE.  A Participant's or Employee's election
not to participate, pursuant to Section 2.06, includes his right to enter into a
salary reduction agreement or to share in the allocation of a Cash or Deferred
Contribution, unless the Participant or Employee limits the effect of the
election to the non-40l(k) portions of the Plan.

     14.03  DEFINITIONS.  For purposes of this Article XIV:

          (a) "Highly Compensated Employee" means an Eligible Employee who
     satisfies the definition in Section 1.09 of the Plan.  Family members
     aggregated as a single Employee under Section 1.09 constitute a single
     Highly Compensated Employee, whether a particular family member is a Highly
     Compensated Employee or a Nonhighly Compensated Employee without the
     application of family aggregation.

          (b) "Nonhighly Compensated Employee" means an Eligible Employee who is
     not a Highly Compensated Employee and who is not a family member treated as
     a Highly Compensated Employee.

          (c) "Eligible Employee" means, for purposes of the ADP test described
     in Section 14.08, an Employee who is eligible to enter into a salary
     reduction agreement for the Plan Year, irrespective of whether he actually
     enters into such an agreement, and a Participant who is eligible for an
     allocation of the Employer's Cash or Deferred Contribution for the Plan
     Year.  For purposes of the ACP test described in Section 14.09, an
     "Eligible Employee" means a Participant who is eligible to receive an
     allocation of matching contributions (or would be eligible if he made the
     type of contributions necessary to receive an allocation of matching
     contributions) and a Participant who is eligible to make nondeductible
     contributions, irrespective of whether he actually makes nondeductible
     contributions.  An Employee continues to be an Eligible Employee during a
     period the Plan suspends the Employee's right to make elective deferrals or
     nondeductible contributions following a hardship distribution.

          (d) "Highly Compensated Group" means the group of Eligible Employees
     who are Highly Compensated Employees for the Plan Year.

          (e) "Nonhighly Compensated Group" means the group of Eligible
     Employees who are Nonhighly Compensated Employees for the Plan Year.

          (f) "Compensation" means, except as specifically provided in this
     Article XIV. Compensation as defined for nondiscrimination purposes in
     Section 1.12(B) of the Plan.  To

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<PAGE>

     compute an Employee's ADP or ACP, the Advisory Committee may limit
     Compensation taken into account to Compensation received only for the
     portion of the Plan Year in which the Employee was an Eligible Employee and
     only for the portion of the Plan Year in which the Plan or the Code
     (S)401(k) arrangement was in effect.

          (g) "Deferral contributions" arc Salary Reduction Contributions and
     Cash or Deferred Contributions the Employer contributes to the Trust on
     behalf of an Eligible Employee, irrespective of whether, in the case of
     Cash or Deferred Contributions, the contribution is at the election of the
     Employee.  For Salary Reduction Contributions, the terms "deferral
     contributions" and "elective deferrals" have the same meaning.

          (h) "Elective deferrals" are all Salary Reduction Contributions and
     that portion of any Cash or Deferred Contribution which the Employer
     contributes to the Trust at the election of an Eligible Employee.  Any
     portion of a Cash or Deferred Contribution contributed to the Trust because
     of the Employee's future to make a cash election is an elective deferral.
     However, any portion of a Cash or Deferred Contribution over which the
     Employee does not have a cash election is not an elective deferral.
     Elective deferrals do not include amounts which have become currently
     available to the Employee prior to the election nor amounts designated as
     nondeductible contributions at the time of deferral or contribution.

          (i) "Matching contributions" are contributions made by the Employer on
     account of elective deferrals under a Code (S)401(k) arrangement or on
     account of employee contributions.  Matching contributions also include
     Participant forfeitures allocated on account of such elective deferrals or
     employee contributions.

          (j) "Nonelective contributions" are contributions made by the Employer
     which are not subject to a deferral election by an Employee and which are
     not matching contributions.

          (k) "Qualified matching contributions" are matching contributions
     which are 100% Nonforfeitable at all times and which are subject to the
     distribution restrictions described in paragraph (m).  Matching
     contributions are not 100% Nonforfeitable at all times if the Employee has
     a 100% Nonforfeitable interest because of his Years of Service taken into
     account under a vesting schedule.  Any matching contributions allocated to
     a Participant's Qualified Matching Contributions Account under the Plan
     automatically satisfy  the definition of qualified matching contributions.

          (l) "Qualified nonelective contributions" are nonelective
     contributions which are 100% Nonforfeitable at all times and which are
     subject to the distribution restrictions described in paragraph (m).
     Nonelective contributions are not 100% Nonforfeitable at all times if the
     Employee has a 100% Nonforfeitable interest because of his Years of Service
     taken into account under a vesting schedule.  Any nonelective contributions
     allocated to a

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<PAGE>

     Participant's Qualified Nonelective Contributions Account under the Plan
     automatically satisfy the definition of qualified nonelective
     contributions.

          (m) "Distribution restrictions" means the Employee may not receive a
     distribution of the specified contributions (nor earnings on those
     contributions) except in the event of (1) the Participant's death,
     disability, termination of employment or attainment of age 59 1/4, (2)
     financial hardship satisfying the requirements of Code (S)401(k) and the
     applicable Treasury regulations, (3) a plan termination, without
     establishment of a successor defined contribution plan (other than an
     ESOP), (4) a sale of substantially all of the assets (within the meaning of
     Code (S)409(d)(2)) used in a trade or business, but only to an employee who
     continues employment with the corporation acquiring those assets, or (5) a
     sale by a corporation of its interest in a subsidiary (within the meaning
     of Code (S)409(d)(3)), but only to an employee who continues employment
     with the subsidiary.  For Plan Years beginning after December 31, 1988, a
     distribution on account of financial hardship, as described in clause (2),
     may not include earnings on elective deferrals credited as of a date later
     than December 31, 1988, and may not include qualified matching
     contributions and qualified nonelective contributions, nor any earnings on
     such contributions, credited alter December 31, 1988.  A plan does not
     violate the distribution restrictions if, instead of the December 31, 1988,
     date in the preceding sentence the plan specifies a date not later than the
     end of the last Plan Year ending before July 1, 1989.  A distribution
     described in clauses (3), (4) or (5), if made after March 31, 1988, must be
     a lump sum distribution, as required under Code (S)401(k)(10).

          (n) "Employee contributions" are contributions made by a Participant
     on an after-tax basis, whether voluntary  or mandatory, and designated, at
     the time of contribution as an employee (or nondeductible) contribution.
     Elective deferrals and deferral contributions are not employee
     contributions.  Participant nondeductible contributions, made pursuant to
     Section 4.01 of the Plan, are employee contributions.

     14.04  MATCHING CONTRIBUTIONS/EMPLOYEE CONTRIBUTIONS.  The Employer may
elect in Adoption Agreement Section 3.01 to provide matching contributions. The
Employer also may elect in Adoption Agreement Section 4.01 to permit or to
require a Participant to make nondeductible contributions.

     (A) MANDATORY CONTRIBUTIONS.  Any Participant nondeductible contributions
eligible for matching contributions are mandatory contributions.  The Advisory
Committee will maintain a separate accounting, pursuant to Section 4.06 of the
Plan, to reflect the Participant's Accrued Benefit derived from his mandatory
contributions.  The Employer, under Adoption Agreement Section 4.05, may
prescribe special distribution restrictions which will apply to the Mandatory
Contributions Account prior to the Participant's Separation from Service.
Following his Separation from Service, the general distribution provisions of
Article VI apply to the distribution of the Participant's Mandatory
Contributions Account.

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<PAGE>

     14.05  TIME OF PAYMENT OF CONTRIBUTIONS.  The Employer must make Salary
Reduction Contributions to the Trust within an administratively reasonable
period of time after withholding the corresponding Compensation from the
Participant.  Furthermore, the Employer must make Salary Reduction
Contributions.  Cash or Deferred Contributions, Employer matching contributions
(including qualified Employer matching contributions) and qualified Employer
nonelective contributions no later than the time prescribed by the Code or by
applicable Treasury regulations.  Salary Reduction Contributions and Cash or
Deferred Contributions arc Employer contributions for all purposes under this
Plan, except to the extent the Code or Treasury regulations prohibit the use of
these contributions to satisfy the qualification requirements of the Code.

     14.06  SPECIAL ALLOCATION PROVISIONS - DEFERRAL CONTRIBUTIONS, MATCHING
CONTRIBUTIONS AND QUALIFIED NONELECTIVE CONTRIBUTIONS. To make allocations under
the Plan, the Advisory Committee must establish a Deferral Contributions
Account, a Qualified Matching Contributions Account, a Regular Matching
Contributions Account, a Qualified Nonelective Contributions Account and an
Employer Contributions Account for each Participant.

     (A) DEFERRAL CONTRIBUTIONS.  The Advisory Committee will allocate to each
Participant's Deferral Contributions Account the amount of Deferral
Contributions the Employer makes to the Trust on behalf of the Participant.  The
Advisory Committee will make this allocation as of the last day of each Plan
Year unless, in Adoption Agreement Section 3.04, the Employer elects more
frequent allocation dates for salary reduction contributions.

     (B) MATCHING CONTRIBUTIONS.  The Employer must specify in its Adoption
Agreement whether the Advisory Committee will allocate matching contributions to
the Qualified Matching Contributions Account or to the Regular Matching
Contributions Account of each Participant.  The Advisory Committee will make
this allocation as of the last day of each Plan Year unless, in Adoption
Agreement Section 3.04, the Employer elects more frequent allocation dates for
matching contributions.

          (1) To the extent the Employer makes matching contributions under a
     fixed matching contribution formula, the Advisory Committee will allocate
     the matching contribution to the Account of the Participant on whose behalf
     the Employer makes that contribution.  A fixed matching contribution
     formula is a formula under which the Employer contributes a certain
     percentage or dollar amount on behalf of a Participant based on that
     Participant's deferral contributions or nondeductible contributions
     eligible for a match, as specified in Section 3.01 of the Employer's
     Adoption Agreement.  The Employer may contribute on a Participant's behalf
     under a specific matching contribution formula only if the Participant
     satisfies the accrual requirements for matching contributions specified in
     Section 3.06 of the Employer's Adoption Agreement and only to the extent
     the matching contribution does not exceed the Participant's annual
     additions limitation in Part 2 of Article III.

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<PAGE>

          (2) To the extent the Employer makes matching contributions under a
     discretionary formula, the Advisory Committee will allocate the
     discretionary matching contributions to the Account of each Participant who
     satisfies the accrual requirements for matching contributions specified in
     Section 3.06 of the Employer's Adoption Agreement. The allocation of
     discretionary matching contributions to a Participant's Account is in the
     same proportion that each Participant's eligible contributions bear to the
     total eligible contributions of all Participants.  If the discretionary
     formula is a tiered formula, the Advisory Committee will make this
     allocation separately with respect to each tier of eligible contributions,
     allocating in such manner the amount of the matching contributions made
     with respect to that tier.  "Eligible contributions" are the Participant's
     deferral contributions or nondeductible contributions eligible for an
     allocation of matching contributions, as specified in Section 3.01 of the
     Employer's Adoption Agreement.

     If the matching contribution formula applies both to deferral contributions
and to Participant nondeductible contributions, the matching contributions apply
first to deferral contributions. Furthermore, the matching contribution formula
does not apply to deferral contributions that are excess deferrals under Section
14.07.  For this purpose; (a) excess deferrals relate first to deferral
contributions for the Plan Year not otherwise eligible for a matching
contribution; and (2) if the Plan Year is not a calendar year, the excess
deferrals for a Plan Year are the last electric deferrals made for a calendar
year.  Under a Standardized Plan, an Employee forfeits any matching excess
contribution or to an excess aggregate contribution, unless distributed pursuant
to Sections 14.08 or 14.09.  Under a Nonstandardized Plan, this forfeiture rule
applies only if specified in Adoption Agreement Section 3.06.  The provisions of
Section 3.05 govern the treatment of any forfeiture described in this paragraph,
and the Advisory Committee will compute a Participants ACP under 14.09 by
disregarding the forfeiture.

     (C) QUALIFIED NONELECTIVE CONTRIBUTIONS.  If the Employer, at the time of
contribution, designates a contribution to be a qualified nonelective
contribution for the Plan Year, the Advisory Committee will allocate that
qualified nonelective contribution to the Qualified Nonelective Contributions
Account of each Participant eligible for an allocation of that designated
contribution, as specified in Section 3.04 of the Employers Adoption Agreement.
The Advisory Committee will make the allocation to each eligible Participant's
Account in the same ratio that the Participant's Compensation for the Plan Year
bears to the total Compensation of all eligible Participants for the Plan Year.
The Advisory Committee wilt determine a Participant's Compensation in accordance
with the general definition of Compensation under Section 1.12 of the Plan, as
modified by the Employer in Sections 1.12 and 3.06 of its Adoption Agreement.

     (D) NONELECTIVE CONTRIBUTIONS.  To the extent the Employer makes
nonelective contributions for the Plan Year which, at the time of contribution,
it does not designate as qualified nonelective contributions, the Advisory
Committee will allocate those contributions in accordance with the elections
under Section ___.04 of the Employer's Adoption Agreement.  For purposes of the
special nondiscrimination tests described in Sections 14.08 and 14.09, the
Advisory Committee may treat nonelective contributions allocated under this
paragraph as qualified nonelective

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<PAGE>

contributions, if the contributions otherwise satisfy the definition of
qualified nonelective contributions.

     14.07  ANNUAL ELECTIVE DEFERRAL LIMITATION.

     (A) ANNUAL ELECTIVE DEFERRAL LIMITATION.  An Employee's elective deferrals
for a calendar year beginning after December 31, 1986, may not exceed the 402(g)
limitation.  The 402(g) limitation is the greater of $7,000 or the adjusted
amount determined by the Secretary of the Treasury.  If pursuant to a salary
reduction agreement or pursuant to a cash or deferral election, the Employer
determines the Employee's elective deferrals to the Plan for a calendar year
would exceed the 402(g) limitation, the Employer will suspend the Employee's
salary reduction agreement, if any, until the following January 1 and pay in
cash the portion of a cash or deferral election which would result in the
Employee's elective deferrals for the calendar year exceeding the 402(g)
limitation.  If the Advisory Committee determines an Employee's elective
deferrals already contributed to the Plan for a calendar year exceed the 402(g)
limitation, the Advisory Committee will distribute the amount in excess of the
402(g) limitation (the "excess deferral"), as adjusted for allocable income, no
later than April 15 of the following calendar year.  If the Advisory Committee
distributes the excess deferral by the appropriate April 15, it may make the
distribution irrespective of any other provision under this Plan or under the
Code.  The Advisory Committee will reduce the amount of excess deferrals for a
calendar year distributable to the Employee by the amount of excess
contributions (as determined in Section 14.08), if any, previously distributed
to the Employee for the Plan Year beginning in that calendar year.

     If an Employee participates in another plan under which he makes elective
deferrals pursuant to a Code (S)401(k) arrangement, elective deferrals under a
Simplified Employee Pension, or salary reduction contributions to a tax-
sheltered annuity, irrespective of whether the Employer maintains the other
plan, he may provide the Advisory Committee a written claim for excess deferrals
made for a calendar year.  The Employee must submit the claim no later than the
March 1 following the close of the particular calendar year and the claim must
specify the amount of the Employee's elective deferrals under this Plan which
are excess deferrals.  If the Advisory Committee receives a timely claim, it
will distribute the excess deferral (as adjusted for allocable income) the
Employee has assigned to this Plan, in accordance with the distribution
procedure described in the immediately preceding paragraph.

     (B) ALLOCABLE INCOME.  For purposes of making a distribution of excess
deferrals pursuant to this Section 14.07, allocable income means net income or
net loss allocable to the excess deferrals for the calendar year in which the
Employee made the excess deferral, determined in a manner which is uniform,
nondiscriminatory and reasonably reflective of the manner used by the Plan to
allocate income to Participants Accounts.

     14.08  ACTUAL DEFERRAL PERCENTAGE ("ADP") TEST.  For each Plan Year, the
Advisory Committee must determine whether the Plan's Code (S)401(k) arrangement
satisfies either of the following ADP tests:

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<PAGE>

          (i)  The average ADP for the Highly Compensated Group does not exceed
     1.25 times the average ADP of the Nonhighly Compensated Group; or

          (ii)  The average ADP for the Highly Compensated Group does not exceed
     the average ADP for the Nonhighly Compensated Group by more than two
     percentage points (or the lesser percentage permitted by the multiple use
     limitation in Section 14.10) and the average ADP for the Highly
     Compensated Group is not more than twice the average ADP for the Nonhighly
     Compensated Group.

     (A) CALCULATION OF ADP.  The average ADP for a group is the average of the
separate ADPs calculated for each Eligible Employee who is a member of that
group.  An Eligible Employee's ADP for a Plan Year is the ratio of the Eligible
Employee's deferral contributions for the Plan Year to the Employee's
Compensation for the Plan Year.  For aggregated family members treated as a
single Highly Compensated Employee, the ALP of the family unit is the ADP
determined by combining the deferral contributions and Compensation of all
aggregated family members.  A Nonhighly Compensated Employee's ADP does not
include elective deferrals made to this Plan or to any  other Plan maintained by
the Employer, to the extent such elective deferrals exceed the 402(g) limitation
described in Section 14.07(A).

     The Advisory Committee, in a manner consistent with Treasury regulations,
may determine the ADPs of the Eligible Employees by taking into account
qualified nonelective contributions or qualified matching contributions, or
both, made to this Plan or to any other qualified Plan maintained by the
Employer.  The Advisory Committee may not include qualified nonelective
contributions in the ADP test unless the allocation of nonelective contributions
is nondiscriminatory when the Advisory Committee takes into account all
nonelective contributions (including the qualified nonelective contributions)
and also when the Advisory Committee takes into account only the nonelective
contributions not used in either the ADP test described in this Section 14.08 or
the ACP test described in Section 14.09.  For Plan Years beginning after
December 31, 1989, the Advisory Committee may not include in the ALP test any
qualified nonelective contributions or qualified matching contributions under
another qualified plan unless that plan has the same plan as this Plan. The
Advisory Committee must maintain records to demonstrate compliance with the ADP
test, including the extent to which the Plan used qualified nonelective
contributions or qualified matching contributions to satisfy the test.

     For Plan Years beginning prior to January 1, 1992, the Advisory Committee
may elect to apply a separate ADP test to each component group under the Plan.
Each component group separately must satisfy the commonality requirement of the
Code (S)401(k) regulations and the minimum coverage requirements of Code
(S)410(b).  A component group consists of all the allocations and other
benefits, rights and features provided that group of Employees.  An Employee may
not be part of more than one component group.  The correction rules described in
this Section 14.08 apply separately to each component group.

                                       87
<PAGE>

     (B) SPECIAL AGGREGATION RULE FOR HIGHLY COMPENSATED EMPLOYEES.  To
determine the ALP of any Highly Compensated Employee, the deferral contributions
taken into account must include any elective deferrals made by the Highly
Compensated Employee under any  other Code (S)401(k) arrangement maintained by
the Employer, unless the elective deferrals are to an ESOP.  If the plans
containing the Code (S)401(k) arrangements have different plan years, the
Advisory Committee will determine the combined deferral contributions on the
basis of the plan years ending in the same calendar year.

     (C) AGGREGATION OF CERTAIN CODE (S)401(k) ARRANGEMENTS.  If the Employer
treats two plans as a unit force  coverage or nondiscrimination purposes, the
Employer must combine the Code (S)401(k) arrangements under such plans to
determine whether either plan satisfies the ALP test.  This aggregation rule
applies to the ALP determination for all Eligible Employees, irrespective of
whether an Eligible Employee is a Highly  Compensated Employee or a Nonhighly
Compensated Employee. For Plan Years beginning after December 31, 1989, an
aggregation of Code (S)401(k) arrangements under this paragraph does not apply
to plans which have different plan years and, for Plan Years beginning after
December 31, 1988, the Advisory Committee may not aggregate an ESOP (or the ESOP
portion of a plan) with a non-ESOP plan (or non-ESOP portion of a plan).

     (D) CHARACTERIZATION OF EXCESS CONTRIBUTIONS.  If, pursuant to this Section
14.08, the Advisory Committee has elected to include qualified matching
contributions in the average ADP, the Advisory Committee will treat excess
contributions as attributable proportionately to deferral contributions and to
qualified matching contributions allocated on the basis of those deferral
contributions.  If the total amount of a Highly Compensated Employees excess
contributions for the Plan Year exceeds his deferral contributions or qualified
matching contributions for the Plan Year, the Advisory Committee will treat the
remaining portion of his excess contributions attributable to qualified
nonelective contributions.  The Advisory Committee will reduce the amount of
excess contributions for a Plan Year distributable to a Highly Compensated
Employee by the amount of excess deferrals (as determined in Section 14.07), if
any, previously distributed to that Employee for the Employee's taxable year
ending in that Plan Year.

     (E) DISTRIBUTION OF EXCESS CONTRIBUTIONS.  If the Advisory Committee
determines the Plan fails to satisfy the ADP test for a Plan Year, it must
distribute the excess contributions, as adjusted for allocable income, during
the next Plan Year.  However, the Employer will incur an excise tax equal to 10%
of the amount of excess contributions for a Plan Year not distributed to the
appropriate Highly Compensated Employees during the first 2 months of that next
Plan Year The excess contributions are the amount of deferral contributions made
by the Highly Compensated Employees which causes the Plan to fail to satisfy the
ADP test.  The Advisory Committee will distribute to each Highly Compensated
Employee his respective share of the excess contributions. The Advisory
Committee  will determine the respective shares of excess contributions by
starting with the Highly Compensated Employee(s) who has the greatest ADP,
reducing his ADP (but not below the next highest ADP), then, if necessary,
reducing the ADP of the Highly Compensated Employee(s) at the next highest ADP
level (including the ADP of the Highly-Compensated Employee(s) whose ADP the
Advisory Committee already has reduced), and continuing in this manner until the
average

                                       88
<PAGE>

ADP for the Highly Compensated Group satisfies the ADP test. If the Highly
Compensated Employee is part of an aggregated family group, the Advisory
Committee, in accordance with the applicable Treasury regulations, will
determine each aggregated family member's allocable share of the excess
contributions assigned to the family unit.

     (F) ALLOCABLE INCOME.  To determine the amount of the corrective
distribution required under this Section 14.08, the Advisory Committee must
calculate the allocable income for the Plan Year in which the excess
contributions arose.  "Allocable income" means net income or net loss.  To
calculate allocable income for the Plan Year, the Advisory Committee will use a
uniform and nondiscrimination  method which reasonably reflects the manner used
by  the Plan to allocate income to Participants' Accounts.

     14.09  NONDISCRIMINATION RULES FOR EMPLOYER MATCHING
CONTRIBUTIONS/PARTICIPANT NONDEDUCTIBLE CONTRIBUTIONS.  For Plan Years beginning
after December 31, 1986, the Advisory Committee must determine whether the
annual Employer matching contributions (other than qualified matching
contributions used in the ADP under Section 14.08), if any, and the Employee
contributions, if any, satisfy either of the following average contribution
percentage ("ACP ") test:

          (i) The ACP for the Highly  Compensated Group does not exceed 1.25
     times the ACP of the Nonhighly Compensated Group; or

          (ii) The ACP for the Highly Compensated Group does not exceed the ACP
     for the Nonhighly Compensated Group by more than two percentage points (or
     the lesser percentage permitted by the multiple use limitation in Section
     14.10) and the ACP for the Highly Compensated Group is not more than twice
     the ACP for the Nonhighly Compensated Group

     (A) CALCULATION OF ACP.  The average contribution percentage for a group is
the average of the separate contribution percentages calculated for each
Eligible Employee who is a member of that group.  An Eligible Employee's
contribution percentage for a Plan Year is the ratio of the Eligible Employee's
aggregate contributions for the Plan Year to the Employee's Compensation for the
Plan Year.  "Aggregate contributions" are Employer matching contributions (other
than qualified matching contributions used in the ADP test under Section 14.08)
and employee contributions (as defined in Section 14.03).  For aggregated family
members treated as a single Highly Compensated Employee, the contribution
percentage of the family unit is the contribution percentage determined by
combining the aggregate contributions and Compensation of all aggregated family
members.

     The Advisory Committee, in a manner consistent with Treasury regulations,
may determine the contribution percentages of the Eligible Employees by taking
into account qualified nonelective contributions (other than qualified
nonelective contributions used in the ADP test under Section 14.08) or elective
deferrals, or both, made to this Plan or to any other qualified Plan maintained
by the Employer The Advisory Committee may not include qualified nonelective
contributions in the

                                       89
<PAGE>

ACP test unless the allocation of nonelective contributions is nondiscriminatory
when the Advisory Committee takes into account all nonelective contributions
(including the qualified nonelective contributions) and also when the Advisory
Committee takes into account only the nonelective contributions not used in
either the ADP test described in Section 14.08 or the ACP test described in this
Section 14.09. The Advisory Committee may not include elective deferrals in the
ACP test, unless the Plan which includes the elective deferrals satisfies the
ADP test both with and without the elective deferrals included in this ACP test.
For Plan Years beginning after December31, 1989, the Advisory Committee may not
include in the ACP test any qualified nonelective contributions or elective
deferrals under another qualified plan unless that plan has the same plan year
as this Plan. The Advisory Committee must maintain records to demonstrate
compliance with the ACP test, including the extent to which the Plan used
qualified nonelective contributions or elective deferrals to satisfy the test.
For Plan Years beginning prior to January 1, 1992, the component group testing
rule permitted under Section 14.08(A) also applies to the ACP test under this
Section 14.09.

     (B) SPECIAL AGGREGATION RULE FOR HIGHLY COMPENSATED EMPLOYEES.  To
determine the contribution percentage of any Highly Compensated Employee, the
aggregate contributions taken into account must include any matching
contributions (other than qualified matching contributions used in the ADP test)
and any Employee contributions made on his behalf to any other plan maintained
by the Employer, unless the other plan is an ESOP.  If the plans have different
plan years, the Advisory Committee will determine the combined aggregate
contributions on the basis of the plan years ending in the same calendar year

     (C) AGGREGATION OF CERTAIN PLANS.  If the Employer treats two plans as a
unit for coverage or nondiscrimination purposes, the Employer must combine the
plans to determine whether either plan satisfies the ACP test.  This aggregation
rule applies to the contribution percentage determination for all Eligible
Employees, irrespective of whether an Eligible Employee is a Highly Compensated
Employee or a Nonhighly Compensated Employee.  For Plan Years beginning after
December 31, 1989, an aggregation of plans under this paragraph does not apply
to plans which have different plan years and, for Plan Years beginning after
December 31, 1988, the Advisory Committee may not aggregate an ESOP (or the ESOP
portion of a plan) with a non-ESOP plan (or non-ESOP portion of a plan).

     (D) DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS.  The Advisory Committee
will determine excess aggregate contributions after determining excess deferrals
under Section 14.07 and excess contributions under Section 14.08.  If the
Advisory Committee determines the Plan fails to satisfy the ACP test for a Plan
Year.  It must distribute the excess aggregate contributions, as adjusted for
allocable income, during the next Plan Year.  However, the Employer will incur
an excise tax equal to 10% of the amount of excess aggregate contributions for a
Plan Year not distributed to the appropriate Highly Compensated Employees during
the first 2 1/2  months of that next Plan Year. The excess aggregate
contributions are the amount of aggregate contributions allocated on behalf of
the Highly Compensated Employees which causes the Plan to fail to satisfy, the
ACP test.  The Advisory Committee will distribute to each Highly Compensated
Employee his respective share of the excess aggregate contributions.  The
Advisory Committee will determine the respective shares

                                       90
<PAGE>

of excess aggregate contributions by starting with the Highly Compensated
Employee(s) who has the greatest contribution percentage, reducing his
contribution percentage (but not below the next highest contribution
percentage), then, if necessary, reducing the contribution percentage of the
Highly Compensated Employee(s) at the next highest contribution percentage level
(including the contribution percentage of the Highly Compensated Employee(s)
whose contribution percentage the Advisory Committee already has reduced), and
continuing in this manner until the ACP for the Highly Compensated Group
satisfies the ACP test If the Highly Compensated Employee is part of an
aggregated family group, the Advisory Committee, in accordance with the
applicable Treasury regulations, will determine each aggregated family member's
allocable share of the excess aggregate contributions assigned to the family
unit.

     (E) ALLOCABLE INCOME.  To determine the amount of the corrective
distribution required under this Section 14.09, the Advisory Committee must
calculate the allocable income for the Plan Year in which the excess aggregate
contributions arose.  "Allocable income" means net income or net loss.  The
Advisory Committee will determine allocable income in the same manner as
described in Section 14.08(F) for excess contributions.

     (F) CHARACTERIZATION OF EXCESS AGGREGATE CONTRIBUTIONS.  The Advisory
Committee will treat a Highly Compensated Employee's allocable share of excess
aggregate contributions in the following priority: (1) first as attributable to
his Employee contributions which are voluntary contributions, if any; (2) then
as matching contributions allocable with respect to excess contributions
determined under the ADP test described in Section 14.08: (3) then on a pro rata
basis to matching contributions and to the deferral contributions relating to
those matching contributions which the Advisory Committee has included in the
ACP test; (4) then on a pro rata basis to Employee contributions which are
mandatory contributions, if any, and to the matching contributions allocated on
the basis of those mandatory contributions; and (5) last to qualified
nonelective contributions used in the ACP test.  To the extent the Highly
Compensated Employee's excess aggregate contributions are attributable to
matching contributions, and he is not 100% vested in his Accrued Benefit
attributable to matching contributions, the Advisory Committee will distribute
only the vested portion and forfeit the nonvested portion.  The vested portion
of the Highly Compensated Employee's excess aggregate contributions attributable
to Employer matching contributions is the total amount of such excess aggregate
contributions (as adjusted for allocable income) multiplied by his vested
percentage (determined as of the last day of the Plan Year for which the
Employer made the matching contribution).  The Employer  will specify in
Adoption Agreement Section 3.05 the manner in which the Plan will allocate
forfeited excess aggregate contributions.

     14.10  MULTIPLE USE LIMITATION.  For Plan Years beginning after December
31, 1988, if at least one Highly Compensated Employee is includible in the ADP
test under Section 14.08 and in the ACP test under Section 14.09, the sum of the
Highly Compensated Group's ADP and ACP may not exceed the multiple use
limitation.

                                       91
<PAGE>

     The multiple use limitation is the sum of (i) and (ii):

          (i) 125% of the greater of: (a) the ADP of the Nonhighly Compensated
     Group under the Code $01(k) arrangement: or (b) the ACP of the Nonhighly
     Compensated Group for the Plan Year beginning with or within the Plan Year
     of the Code (S)401(k) arrangement.

          (ii) 2% plus the lesser of(i)(a) or (i)(b), but no more than twice the
     lesser of(i)(a) or (i)(b).

     The Advisory Committee, in lieu of determining the multiple use limitation
as the sum of (i) and (ii), may elect to determine the multiple use limitation
as the sum of (iii) and (iv).

          (iii)   125% of the lesser of (a) the ADP of the Nonhighly Compensated
     Group under the Code (S)401(k) arrangement; or (b) the ACP of the Nonhighly
     Compensated Group for the Plan Year beginning with or within the Plan Year
     of the Code (S)401(k) arrangement.

          (iv) 2% plus the greater of (iii)(a) or (iii)(b), but no more than
     twice the greater of (iii)(a) or (iii)(b).

     The Advisory Committee will determine whether the Plan satisfies the
multiple use limitation after applying the ADP test under Section 14.08 and the
ACP test under Section 14.09 and after making any corrective distributions
required by those Sections.  If, after applying this Section 14.10, the Advisor"
Committee determines the Plan has failed to satisfy the multiple use limitation,
the Advisory Committee will correct the failure by treating the excess amount as
excess contributions under Section 14.08 or as excess aggregate contributions
under Section 14.09, as it determines in its sole discretion This Section 14.10
does not apply unless, prior to application of the multiple use limitation, the
ADP and the ACP of the Highly Compensated Group each exceeds 125% of the
respective percentages for the Nonhighly Compensated Group.

     14.11  DISTRIBUTION RESTRICTIONS.  The Employer must elect in Section 6.03
the Adoption Agreement the distribution events permitted under the Plan.  The
distribution events applicable to the Participants Deferral Contributions
Account.  Qualified Nonelective Contributions Account and Qualified Matching
Contributions Account must satisfy the distribution restrictions described in
paragraph (in) of Section 14.03.

     (A) HARDSHIP DISTRIBUTIONS FROM DEFERRAL CONTRIBUTIONS ACCOUNT.  The
Employer must elect in Adoption Agreement Section 6.03 whether a Participant may
receive hardship distributions from his Deferral Contributions Account prior to
the Participants Separation from Service.  Hardship distributions from the
Deferral Contributions Account must satisfy the requirements of this Section
14.11.  A hardship distribution option may not apply to the Participants
Qualified Nonelective Contributions Account or Qualified Matching Contributions
Account, except as provided in paragraph (3).

                                       92
<PAGE>

          (1) DEFINITION OF HARDSHIP.  A hardship distribution under this
     Section 14.11 must be on account of one or more of the following immediate
     and heavy financial needs: (1) medical care described in Code (S)213(d)
     incurred by the Participant, by the Participants spouse, or by any of the
     Participant's dependents, or necessary to obtain such medical care: (2) the
     purchase (excluding mortgage payments) of a principal residence for The
     Participant; (3) the payment of post-secondary education tuition and
     related educational fees, for the next 12-month period, for the Participant
     for the Participant's spouse, or for any  of the Participant's dependents
     (as defined in Code (S)152); (4) to prevent the eviction of the Participant
     from his principal residence or the foreclosure on the mortgage of the
     Participant's principal residence; or (5) any need prescribed by the
     Revenue Service in a revenue ruling, notice or other document of general
     applicability which satisfies the safe harbor definition of hardship.

          (2) RESTRICTIONS.  The following restrictions apply to a Participant
     who receives a hardship distribution: (a) the Participant may not make
     elective deferrals or employee contributions to the Plan forte 12-month
     period following the date of his hardship distribution: (b) the
     distribution is not in excess of the amount of the immediate and heavy
     financial need (including any amounts necessary to pay any federal, state
     or local income taxes or penalties reasonably anticipated to result from
     the distribution): (c) the Participant must have obtained all
     distributions, other than hardship distributions, and all nontaxable loans
     (determined at the time of the loan) currently available under this Plan
     and all other qualified plans maintained by the Employer: and (d) the
     Participant agrees to limit elective deferrals under this Plan and under
     any other qualified Plan maintained by the Emp1oyer, for the Participant's
     taxable year immediately following owing the taxable year of the hardship
     distribution, to the 402(g) limitation (as described in Section 14.07),
     reduced by  the amount of the Participant's elective deferrals made in the
     taxable year of the hardship distribution.  The suspension of elective
     deferrals and employee contributions described in clause (a) also must
     apply to all other qualified plans and to all nonqualified plans of
     deferred compensation maintained by the Employer, other than any mandatory
     employee contribution portion of a defined benefit plan, including stock
     option, stock purchase and other similar plans, but not including health or
     welfare benefit plans (other than the cash or deferred arrangement portion
     of a cafeteria plan).

          (3) EARNINGS.  For Plan Years beginning after December 31, 1988, a
     hardship distribution under this Section 14.11 may not include earnings on
     an Employee's elective deferrals credited after December 31, 1988 Qualified
     matching contributions and qualified nonelective contributions, and any
     earnings on such contributions, credited as of December 31, 1988, are
     subject to the hardship withdrawal only if the Employer specifies in an
     addendum to this Section 14.11.  The addendum may modify  the December 31,
     1988, date for purposes of determining credited amounts provided the date
     is not later than the end of the last Plan Year ending before July 1, 1989

                                       93
<PAGE>

     (B) DISTRIBUTIONS AFTER SEPARATION FROM SERVICE.  Following the
Participant's Separation from Service, the distribution events applicable to the
Participant apply equally to all of the Participant's Accounts, except as
elected in Section 6.03 of the Employer's Adoption Agreement.

     (C) CORRECTION OF ANNUAL ADDITIONS LIMITATION.  If, as a result of a
reasonable error in determining the amount of elective deferrals an Employee may
make without violating the limitations of Part 2 of Article III, an Excess
Amount results, the Advisory Committee will return the Excess Amount (as
adjusted for allocable income) attributable to the elective deferrals.  The
Advisory Committee will make this distribution before taking any corrective
steps pursuant to Section 3.10 or to Section 3.16.  The Advisory Committee will
disregard any elective deferrals returned under this Section 14.11(C) for
purposes of Sections 14.07, 14.08 and 14.09.

     14.12  SPECIAL ALLOCATION RULES.  If the Code (S)401(k) arrangement
provides for salary reduction contributions, if the Plan accepts Employee
contributions, pursuant to Adoption Agreement Section 4.01, or if the Plan
allocates matching contributions as of any date other than the last day of the
Plan Year, the Employer must elect in Adoption Agreement 9.11 whether any
special allocation provisions will apply under Section 9.11 of the Plan. For
purposes of the elections:

          (a) A "segregated Account" direction means the Advisory Committee will
     establish a segregated Account for the applicable contributions made on the
     Participant's behalf during the Plan Year.  The Trustee must invest the
     segregated Account in Federally insured interest bearing savings account(s)
     or time deposits, or a combination of both, or in any other fixed income
     investments, unless otherwise specified in the Employer's Adoption
     Agreement.  As of the last day of each Plan Year (or, if earlier, an
     allocation date coinciding with a valuation date described in Section
     9.11), the Advisory Committee will reallocate the segregated Account to the
     Participant's appropriate Account, in accordance with Section 3.04 or
     Section 4.06, whichever applies to the contributions.

          (b) A "weighted average allocation" method will treat a weighted
     portion of the applicable contributions as if includible in the
     Participant's Account as of the beginning of the valuation period.  The
     weighted portion is a fraction, the numerator of which is the number of
     months in the valuation period, excluding each month in the valuation
     period which begins prior to the contribution date of the applicable
     contributions, and the denominator of which is the number of months in the
     valuation period.  The Employer may elect in its Adoption Agreement to
     substitute a weighting period other than months for purposes of this
     weighted average allocation.

                         * * * * * * * * * * * * * * *

                                       94
<PAGE>

                                   ARTICLE A
                      APPENDIX TO PLAN AND TRUST AGREEMENT


     This Article is necessary to comply with the Unemployment Compensation
Amendments Act of 1992 and is an integral part of the basic plan document.
Section 12.08 applies to any modification or amendment of this Article.

     A-1.  APPLICATIONS.  This Article applies to distributions made on or after
January 1, 1993.  Notwithstanding any provision of the Plan to the contrary that
would otherwise limit a distributee's election under this Article, a distributee
may elect, at the time and in the manner prescribed by the Plan Administrator,
to have any portion of an eligible rollover distribution paid directly to an
eligible retirement plan specified by the distributee in a direct rollover.

     A-2. DEFINITIONS.

     (a)  "Eligible rollover distribution." An eligible rollover distribution is
any distribution of all or any portion of the balance to the credit of the
distributee, except that an eligible rollover distribution does not include: any
distribution that is one of a series of substantially equal periodic payments
(not less frequently than annually) made for the life (or life expectancy) of
the distributee or the joint lives (or joint life expectancies) of the
distributee and the distributee's designated beneficiary, or for a specified
period of ten years or more; any distribution to the extent such distribution is
required under Code (S)401(a)(9); and the portion of any distribution that is
not includible in gross income (determined without regard to the exclusion of
net unrealized appreciation with respect to employer securities).

     (b)  "Eligible retirement plan." An eligible retirement plan is an
individual retirement account described in Code (S)408(a), an individual
retirement annuity described in Code (S)408(b), an annuity plan described in
Code (S)403(a), or a qualified trust described in Code (S)401(a), that accepts
the distributee's eligible rollover distribution.  However, m the case of an
eligible rollover distribution to the surviving spouse, an eligible retirement
plan is an individual retirement account or individual retirement annuity.

     (c)  "Distributee.  A distributee includes an Employee or former Employee.
In addition, the Employee's or former Employee's surviving spouse and the
Employee's or former Employee's spouse or former spouse who is the alternate
payee under a qualified domestic relations order, as defined in Code (S)414(p),
are distributees with regard to the interest of  the spouse or former spouse.

     (d)  "Direct rollover." A direct rollover is a payment by the Plan to the
eligible retirement plan specified by the distributee.


                                      A-1
<PAGE>

                                   ARTICLE B
                        APPENDIX TO BASIC PLAN DOCUMENT


     This Article is necessary to comply with the Omnibus Budget Reconciliation
Act of 1993 (OBRA '93) and is an integral part of the basic plan document.
Section 12.08 applies to any modification or amendment of this Article.

     In addition to other applicable limitations set forth in the plan, and
notwithstanding any other provision of the plan to the contrary, for plan years
beginning on or after January 1, 1994, the annual compensation of each employee
taken into account under the plan shall riot exceed the OBRA '93 annual
compensation limit.  The OBRA '93 annual compensation limit is's 150,000 , as
adjusted by the Commissioner for increases in the cost of living in accordance
with Section 401(a)(l7)(B) of the Internal Revenue Code.  The cost-of-living
adjustment in effect for a calendar year applies to any period, not exceeding 12
months, over which compensation is determined (determination period) beginning
in such calendar year.  If a determination period consists of fewer than 12
months, the OBRA '93 annual compensation limit will be multiplied by a fraction,
the numerator of which is the number of months in the determination period, and
the denominator of which is 12.

     For plan years beginning on or after January1, 1994, any reference in this
plan to the limitation under Section 401(a)(17) of the Code shall mean the OBRA
'93 annual compensation limit set forth in this provision.

     If compensation for any prior determination period is taken into account in
determining an employee's benefits accruing in the current plan year, the
compensation for that prior determination period is subject to the OBRA '93
annual compensation limit in effect for that prior determination period.  For
this purpose, for determination period beginning before the first day of the
first plan year beginning on or after January 1, 1994, the OBRA '93 annual
compensation limit is $150,000.


                                      B-1
<PAGE>

                                   ARTICLE C
                        APPENDIX TO BASIC PLAN DOCUMENT
                        REV. RUL. 94-76 MODEL AMENDMENT


     This amendment is effective on the first day of the first Plan Year
beginning on or after December 12, 1994, or, if later, March 12, 1995.

     Notwithstanding any provision of this Plan to the contrary, to the extent
that any optional form of benefit under this Plan permits a distribution prior
to the Employee's retirement, death, disability, or severance from employment,
and prior to plan termination, the optional form of benefits is not available
with respect to benefits attributable to assets (including the post-transfer
earnings thereon) and liabilities that are transferred, within the meaning of
Code (S)414(1), to this Plan from a money purchase pension plan qualified under
Code (S)401(a) (other than any portion of those assets and liabilities
attributable to voluntary Employee contributions).






                                      C-1
<PAGE>

                                   ARTICLE D
                        APPENDIX TO BASIC PLAN DOCUMENT
                             USERRA MODEL AMENDMENT


     This amendment is effective as of December 12, 1994.

     Notwithstanding any provision of this Plan to the contrary, contributions,
benefits and service credit with respect to qualified military service will be
provided in accordance with Code (S)414(u), Loan repayments will be suspended
under this Plan as permitted under Code (S)414(u)(4).






                                      D-1