Exhibit 10.10

             Supplemental Retirement and Deferred Compensation Plan
                      of First Federal Savings Bank of Iowa


                       FIRST FEDERAL SAVINGS BANK OF IOWA
             SUPPLEMENTAL RETIREMENT AND DEFERRED COMPENSATION PLAN
                         Effective as of January 1, 2001
                                    RECITALS
This First Federal Savings Bank of Iowa Supplemental Retirement and Deferred
Compensation Plan (the "Plan") is adopted by First Federal Savings Bank of Iowa
(the "Employer") for certain of its executive employees. The purpose of the Plan
is to provide those employees with supplemental retirement income and to offer
those employees an opportunity to elect to defer the receipt of compensation in
order to provide benefits taxable pursuant to Section 451 of the Internal
Revenue Code of 1986; as amended (the "Code"). The Plan is intended to be a
"top-hat" plan (i.e, an unfunded deferred compensation plan maintained for a
select group of management or highly compensated employees) under Sections
201(2), 301(a)(3), and 401(a)(1) of the Employee Retirement Income Security Act
of 1974 ("ERISA").
Accordingly, the following Plan is adopted.

                            ARTICLE I - DEFINITIONS

1.1    ACCOUNT means the balance credited to a Participant's or Beneficiary's
Plan account, including contribution credits and deemed income, gains, and
losses (to the extent realized as determined by the Employer, in its discretion)
credited thereto. In no event shall such Account be deemed to be a deposit
account. A Participant's or Beneficiary's Account shall be determined as of the
date of reference.

1.2    BENEFICIARY means any person or persons so designated in accordance with
the provisions of Article VII.

1.3    CODE means the Internal Revenue Code of 1986 and the regulations
thereunder, as amended from time to time.

1.4    COMPENSATION means the total current cash remuneration paid by the
Employer to an Eligible Employee with respect to his or her service for the
Employer (as determined by the Employer).

1.5    EFFECTIVE DATE means the effective date of the Plan, which shall be
January 1, 2001.

1.6    ELIGIBLE EMPLOYEE means, for any Plan Year (or applicable portion
thereof), a person employed by the Employer who is determined by the Employer to
be a member of a select group of management or highly compensated employees and
who is designated by the Employer to be an Eligible Employee under the Plan. By
each November l, the Employer shall notify those individuals, if any, who will
be Eligible Employees for the next Plan Year. If the Employer determines that an
individual first becomes an Eligible Employee during a Plan Year, the Employer
shall notify such individual of its determination and of the date during the
Plan Year on which the individual shall first become an eligible Employee.

1.7    EMPLOYER means First Federal Savings Bank of Iowa and its successors and
assigns unless otherwise herein provided, or any other corporation or business
organization which, with the consent of First Federal Savings Bank of Iowa, or
its successors or assigns, assumes the Employer's obligations hereunder, or any
other corporation or business organization that agrees, with the consent of
First Federal Savings Bank of Iowa, to become a party to the Plan.

1.8    ENTRY DATE with respect to an individual means the first day of the pay
period following the date on which the individual first becomes an Eligible
Employee.

1.9    DEFERRED COMPENSATION ACCOUNT means the bookkeeping account established
by the Employer for the deemed investment of all contributions made pursuant to
the terms of this Plan. In no event shall this Account be deemed to be a deposit
account.

1.10   PARTICIPANT means any person so designated in accordance with the
provisions of Article II, including, where appropriate according to the context
of the Plan, any former employee who is or may become (or whose Beneficiaries
may become) eligible to receive a benefit under the Plan.

1.11   PARTICIPANT ENROLLMENT AND ELECTION FORM means the form on which a
Participant elects to defer Compensation hereunder and on which the Participant
makes certain other designations as required thereon.

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1.12   PLAN means this First Federal Savings Bank of Iowa Supplemental
Retirement and Deferred Compensation Plan , as amended from time to time.

1.13   PLAN YEAR means the twelve (12) month period ending on the December 31
of each year during which the Plan is in effect.

1.14   VALUATION DATE means the December 31 of each Plan Year and any other
date that the Employer, in its sole discretion, designates as a Valuation Date.

                   ARTICLE II - ELIGIBILITY AND PARTICIPATION

2.1    REQUIREMENTS. Every Eligible Employee on the Effective Date shall be
eligible to become a Participant on the Effective Date. Every other eligible
Employee shall be eligible to become a Participant on the first Entry Date
occurring on or after the date on which he or she becomes an Eligible Employee.
No individual shall become a Participant, however, if he or she is not an
Eligible Employee on the date his or her participation is to begin.

2.2    RE-EMPLOYMENT. If a Participant whose employment with the Employer is
terminated is subsequently re-employed, he or she shall become a Participant in
accordance with the Provisions of Section 2.1.

2.3    CHANGE OF EMPLOYMENT CATEGORY. During any period in which a Participant
remains in the employ of the Employer, but ceases to be an Eligible Employee, he
or she shall not be eligible to make Compensation Deferrals hereunder.

                          ARTICLE III - CONTRIBUTIONS

3.1    PARTICIPANT COMPENSATION DEFERRALS AND EMPLOYER CONTRIBUTIONS. In
accordance with rules established by the Employer, a Participant may elect to
defer Compensation which is due to be earned and which would otherwise be paid
to the Participant, in a lump sum or in any fixed periodic dollar amounts
designated by the Participant. Amounts so deferred will be considered a
Participant's "Compensation Deferrals." Ordinarily, a Participant shall make
such an election with respect to a coming twelve (12) month Plan Year during the
period beginning on the November 1 and ending on the November 30 of the prior
Plan Year, or during such other period established by the Employer.

Compensation Deferrals shall be made through regular payroll deductions or
through an election by the Participant to defer the payment of a bonus not yet
payable to him or her at the time of the election. Once made, a Compensation
Deferral payroll deduction election shall continue in force indefinitely, until
changed by the Participant on a subsequent Participant Enrollment and Election
Form provided by the Employer, during a period when Compensation Deferral
elections are permitted. Compensation Deferrals shall be deducted by the
Employer from the pay of a deferring Participant and shall be credited to the
Account of the deferring Participant.

The Employer may, but is not required to, make an Employer Contribution. The
Employer shall have full discretion to determine whether such Employer
Contribution shall be made and the amount of such contribution and/or the
formula for determining and allocating such contribution.

There shall be established and maintained by the Employer a separate bookkeeping
Account in the name of each Participant, which shall at all times be one hundred
percent (100%) vested in the Participant, and to which shall be credited or
debited: (a) amounts equal to the Participant's Compensation Deferrals, (b)
amounts equal to any Employer Contributions made, and (c) amounts equal to any
deemed income allocable to (a) and (b). In no event shall an Account be deemed
to be a deposit account. The Employer shall have the discretion to allocate such
deemed income pursuant to such allocation rules as the Employer deems to be
reasonable and administratively practicable.

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                        ARTICLE IV - ALLOCATION OF FUNDS

4.1    ALLOCATION OF DEEMED EARNINGS ON ACCOUNTS. The Participant's Plan
Account will be credited with interest income annually. The interest rate shall
be adjusted annually each January 1 to a rate of 2.50% above the weekly average
yield of treasury securities adjusted to a constant maturity of one (1) year, as
made available by the Federal Reserve Board in publication H-15, as determined
at the close of business on the last business day of the prior year.

4.2    ACCOUNTING FOR DISTRIBUTIONS. As of the date of any distribution
hereunder, the distribution to a Participant or his or her Beneficiary or
Beneficiaries shall be charged to such Participant's Account.

4.3    SEPARATE ACCOUNTS. A separate account under the Plan shall be
established and maintained by the Employer to reflect the Account for each
Participant.

4.4    INTERIM VALUATIONS. If it is determined by the Employer that the value
of the Deferred Compensation Account as of any date on which distributions are
to be made differs materially from the value of the Deferred Compensation
Account on the prior Valuation Date upon which the distribution is to be based,
the Employer, in its discretion, shall have the right to designate any date in
the interim as a Valuation Date for the purpose of revaluing the Deferred
Compensation Account so that the Account from which the distribution is being
made will, prior to the distribution, reflect its share of such material
difference in value.

                      ARTICLE V - ENTITLEMENT TO BENEFITS

5.1    TERMINATION OF EMPLOYMENT. If a Participant terminates employment with
the Employer for any reason, attains age 65 while still employed, or becomes
totally and permanently disabled, the Participant's Account at such date shall
be valued and payable according to the provisions of Article VI.

5.2    VESTING IN ACCOUNTS. A Participant shall always be 100% vested in
amounts attributable to the Participant's Compensation Deferrals and the
Employer Contributions made to his Account.

5.3    RE-EMPLOYMENT OF RECIPIENT. If a Participant receiving installment
distributions pursuant to Section 6.2 is re-employed by the Employer, the
remaining distributions due to the Participant shall be suspended until such
time as the Participant (or his or her Beneficiary) once again becomes eligible
for benefits under Section 5.1, at which time such distribution shall commence,
subject to the limitations and conditions contained in this Plan.

                     ARTICLE VI - DISTRIBUTION OF BENEFITS

6.1    AMOUNT. A Participant (or his or her Beneficiary) shall become entitled
to receive, on or about the date of the Participant's termination of employment
with the Employer, attainment of age 65 or disability, a distribution in an
aggregate amount equal to the Participant's Account.

6.2    METHOD OF PAYMENT.

          (a)  Cash Payments. All payments under the Plan shall be made in cash.

          (b)  Timing and Manner of Payment. In the event a Participant becomes
          entitled to benefits under Section 5.1, an aggregate amount equal to
          the Participant's Account will be paid by the Employer, as provided in
          Section 6.1, in a lump sum, on or about the date of the Participant's
          eligibility for benefits, or in annual installments made over a period
          selected by the Participant prior to the date he first becomes a
          Participant or within thirty (30) days thereafter. If a Participant
          fails to designate properly the manner of payment of the Participant's
          benefit under the Plan, such payment will be in a lump sum on or about
          the date of the Participant's eligibility for benefits.

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If the whole or any part of payment hereunder by the Deferred Compensation
Account of the Employer is to be in installments, the total to be so paid shall
continue to be credited with income pursuant to Section 4.1 under such
procedures as the Employer may establish, in which case, any deemed income shall
be reflected in the installment payments, in such equitable manner as the
Employer shall determine.

6.3     DEATH BENEFITS. If a Participant dies before terminating his or her
employment with the Employer and before the commencement of payments to the
Participant hereunder, the entire value of the Participant's Account shall be
paid, as provided in Section 6.2, to the person or persons designated in
accordance with Section 7.1.

Upon the death of a Participant, after payments hereunder have begun but before
he or she has received all payments to which he or she is entitled under the
Plan, the remaining benefit payments shall be paid to the person or persons
designated in accordance with Section 7.1, in the manner in which such benefits
were payable to the Participant.

                  ARTICLE VII - BENEFICIARIES; PARTICIPANT DATA

7.1     DESIGNATION OF BENEFICIARIES. Each Participant from time to time may
designate any person or persons (who may be named contingently or successively)
to receive such benefits as may be payable under the Plan upon or after the
Participant's death, and such designation may be changed from time to time by
the Participant by filing a new designation. Each designation will revoke all
prior designations by the same Participant, shall be in a form prescribed by the
Employer, and will be effective only when filed in writing with and actually
received by the Employer during the Participant's lifetime.

In the absence of a valid Beneficiary designation, or if, at the time any
benefit payment is due to a Beneficiary, there is no living Beneficiary validly
named by the Participant, the Employer shall pay any such benefit payment to the
Participant's spouse, if then living, but otherwise to the Participant's then
living descendants, if any, per stripes, but, if none, to the Participant's
estate. In determining the existence or identity of anyone entitled to a benefit
payment, the Employer may rely conclusively upon information supplied by the
Participant's personal representative, executor, or administrator. If a
Participant and his Beneficiary die in circumstances which give rise to doubt as
to which of them shall have been the first to die, the Participant shall be
deemed to have survived the Beneficiary. If a question arises as to the
existence or identity of anyone entitled to receive a benefits payment as
aforesaid, or if a dispute arises with respect to any such payment, then,
notwithstanding the foregoing, the Employer, in its sole discretion, may
distribute such payment to the Participants estate without liability for any tax
or other consequences which might flow therefrom, or may take such other action
as the Employer deems to be appropriate.

7.2     INFORMATION TO BE FURNISHED BY PARTICIPANTS AND BENEFICIARIES; INABILITY
TO LOCATE PARTICIPANTS OR BENEFICIARIES. Any communication, statement, or notice
addressed to a Participant or to a Beneficiary at his or her last post office
address as shown on the Employer's records shall be binding on the Participant
or Beneficiary for all purposes of the Plan. The Employer shall not be obliged
to search for any Participant or Beneficiary beyond the sending of a registered
letter to such last known address. If the Employer notifies any Participant or
Beneficiary that he or she is entitled to an amount under the Plan and the
Participant or Beneficiary fails to claim such amount or make his or her
location known to the Employer within three (3) years thereafter, then, except
as otherwise required by law, if the location of one or more of the next of kin
of the Participant is known to the Employer, the Employer may direct
distribution of such amount to any one or more or all of such next of kin, and
in such proportions as the Employer determines. If the location of none of the
foregoing persons can be determined, the Employer shall have the right to direct
that the amount payable shall be deemed to be a forfeiture, except that the
dollar amount of the forfeiture, unadjusted for deemed gains or losses in the
interim, shall be paid by the Employer if a claim for the benefit subsequently
is made by the Participant or the Beneficiary to whom it was payable. If a
benefit payable to an unlocated Participant or Beneficiary is subject to escheat
pursuant to applicable state law, the Employer shall not be liable to any person
for any payment made in accordance with such law.

<PAGE>
                             ARTICLE VIII - Reserved

                           ARTICLE IX - ADMINISTRATION

9.1     ADMINISTRATIVE AUTHORITY. Except as otherwise specifically provided
herein, the Employer shall have the sole responsibility for and the sole control
of the operation and administration of the Plan, and shall have the power and
authority to take all action and to make all decisions and interpretations which
may be necessary or appropriate in order to administer and operate the Plan,
including, without limiting the generality of the foregoing, the power, duty,
and responsibility to:

          (a)  Resolve and determine all disputes or questions arising under the
          Plan, including the power to determine the rights of Eligible
          Employees, Participants, and Beneficiaries, and their respective
          benefits, and to remedy any ambiguities, inconsistencies, or omissions
          in the Plan.

          (b)  Adopt such rules of procedure and regulations as in its opinion
          may be necessary for the proper and efficient administration of the
          Plan and as are consistent with the Plan.

          (c)  Implement the Plan In accordance with its terms and the rules and
          regulations adopted as above.

          (d)  Make determinations with respect to the eligibility of any
          Eligible Employee as a Participant and make determinations concerning
          the crediting and distribution of Accounts.

          (e) Appoint any persons or firms, or otherwise act to secure
          specialized advice or assistance, as it deems necessary or desirable
          in connection with the administration and operation of the Plan, and
          the Employer shall be entitled to rely conclusively upon, and shall be
          fully protected in any action or omission taken by it in good faith
          reliance upon, the advice or opinion of such firms or persons. The
          Employer shall have the power and authority to delegate from time to
          time by written instrument all or any part of its duties, powers, or
          responsibilities under the Plan, both ministerial and discretionary,
          as it deems appropriate, to any person or committee, and in the same
          manner to revoke any such delegation of duties, powers or
          responsibilities. Any action of such person or committee in the
          exercise of such delegated duties, powers, or responsibilities shall
          have the same force and effect for all purposes hereunder as if such
          action had been taken by the Employer. Further, the Employer may
          authorize one or more persons to execute any certificate or document
          on behalf of the Employer, in which event any person notified by the
          Employer of such authorization shall be entitled to accept and
          conclusively rely upon any such certificate or document executed by
          such person as representing action by the Employer until such third
          person shall have been notified of the revocation of such authority.
9.2     UNIFORMITY OF DISCRETIONARY ACTS. Whenever in the administration or
operation of the Plan discretionary actions by the Employer are required or
permitted, such actions shall be consistently and uniformly applied to all
persons similarly situated, and no such action shall be taken which shall
discriminate in favor of any particular person or group of persons.

9.3     LITIGATION. Except as may be otherwise required by law, in any action
or judicial proceeding affecting the Plan, no Participant or Beneficiary shall
be entitled to any notice or service of process and any final judgment entered
in such action shall be binding on all persons interested in, or claiming under,
the Plan.

9.4     PAYMENT OF ADMINISTRATIVE EXPENSES. All expenses incurred in the
administration and operation of the Plan, including any taxes payable by the
Employer in respect of the Plan or payable by or from the Deferred Compensation
Account pursuant to its terms, shall be paid by the Employer.

9.5     CLAIMS PROCEDURE. Any Person claiming a benefit under the Plan (a
"Claimant") shall present the claim, in writing, to the Employer, and the
Employer shall respond in writing. If the claim is denied, the written notice of
denial shall state, in a manner calculated to be understood by the Claimant:

<PAGE>
          (a)  The specific reason or reasons for the denial, with specific
          references to the Plan provisions on which the denial is based;

          (b)  A description of any additional material or information necessary
          for the Claimant to perfect his or her claim and an explanation of why
          such material or information is necessary; and (c) An explanation of
          the Plan's claims review procedure.

The written notice denying or granting the Claimant's claim shall be provided to
the Claimant within ninety (90) days after the Employer's receipt of the claim,
unless special circumstances require an extension of time for processing the
claim. If such an extension is required, written notice of the extension shall
be furnished by the Employer to the Claimant within the initial ninety (90) day
period and in no event shall such an extension exceed a period of ninety (90)
days from the end of the initial ninety (90) day period. Any extension notice
shall indicate the special circumstances requiring the extension and the date on
which the Employer expects to render a decision on the claim. Any claim, not
granted or denied within the period noted above shall be deemed to have been
denied.

Any Claimant whose claim is denied, or deemed to have been denied under
the proceeding sentence (or such Claimant's authorized representative), may,
within sixty (60) days after the Claimant's receipt of notice of the denial or
after the date of the decreed denial, request a review of the denial by notice
given, in writing, to the Employer. Upon such a request for review, the claim
shall be reviewed by the Employer (or its designated representative), which may,
but shall not be required to, grant the Claimant a hearing. In connection with
the review, the Claimant may have representation, may examine pertinent
documents, and may submit issues and comments in writing.

The decision on review normally shall be made within sixty (60) days of the
Employer's receipt of the request for review. If the extension of time is
required due to special circumstances, the Claimant shall be notified, in
writing, by the Employer, and the time limit for the decision on review shall be
extended to one hundred twenty (120) days. The decision on review shall be in
writing and shall state, in a manner calculated to be understood by the
Claimant, the specific reasons for the decision and shall include references to
the relevant Plan provisions on which the decision is based. The written
decision on review shall be given to the Claimant within the sixty (60) day (or,
if applicable, the one hundred twenty (120) day) time limit discussed above. If
the decision on review is not communicated to the Claimant within the sixty (60)
day (or, if applicable, the one hundred twenty (120) day) time limit discussed
above, the claim shall be deemed to have been denied upon review. All decisions
on review shall be final and binding with respect to all concerned parties.

                              ARTICLE X - AMENDMENT

10.1     RIGHT TO AMEND.  The Employer, by written instrument executed by the
Employer, shall have the right to amend the Plan, at any time and with respect
to any provisions hereof, and all parties hereto or claiming any interest
hereunder shall be bound by such amendment; provided, however, that no such
amendment shall deprive a Participant or a Beneficiary of a right accrued
hereunder prior to the date of the amendment, including but not limited to, the
right to receive interest at a rate no less than the rate specified in Section
4.1.

10.2     AMENDMENTS TO ENSURE PROPER CHARACTERIZATION OF PLAN. Notwithstanding
the provisions of Section 10.1, the Plan and the Trust agreement may be amended
by the Employer at any time, retroactively if required, if found necessary, in
the opinion of the Employer, in order to ensure that the Plan is characterized
as "top-hat" plan of deferred compensation maintained for a select group of
management or highly compensated employees as described under ERISA Sections
201(2), 301(a)(3), and 401.(a)(1), and to conform the Plan to the provisions and
requirements of any applicable law (including ERISA and the Code). No such
amendment shall be considered prejudicial to any interest of a Participant or a
Beneficiary hereunder.

                            ARTICLE XI - TERMINATION

11.1     EMPLOYER'S RIGHT TO TERMINATE OR SUSPEND PLAN. The Employer reserves
the right, at any time, to terminate the Plan and/or its obligation to make
further credits to Plan

<PAGE>
accounts. The Employer also reserves the right, at any time, to suspend the
operation of the Plan for a fixed or indeterminate period of time.

11.2     AUTOMATIC TERMINATION OF PLAN. The Plan automatically shall terminate
upon the dissolution of the Employer, or upon its merger into or consolidation
with any other corporation or business organization if there is a failure by the
surviving corporation or business organization to adopt specifically and agree
to continue the Plan.

11.3     SUSPENSION OF DEFERRALS. In the event of a suspension of the Plan, the
Employer shall continue all aspects of the Plan (including the crediting of
interest as provided in Section 4.1), other than Compensation Deferrals and
Employer Contribution under Section 3.1, during the period of the suspension, in
which event payments hereunder will continue to be made during the period of the
suspension in accordance with Articles V and VI.

11.4     ALLOCATION AND DISTRIBUTION. This Section shall become operative upon a
complete termination of the Plan. The provisions of this Section also shall
become operative in the event of a partial termination of the Plan, as
determined by the Employer, but only with respect to that portion of the Plan
attributable to the Participants to whom the partial termination is applicable.
Upon the effective date of any such event, not withstanding any other provisions
of the Plan, no persons who were not theretofore Participants shall be eligible
to become Participants, and the value of the interest of all Participants and
Beneficiaries shall be determined and, after deduction of estimated expenses in
liquidating and, if applicable, paying Plan benefits, paid to them as soon as is
practicable after such termination.

11.5     SUCCESSOR TO EMPLOYER. Any corporation or other business organization
that is a successor to the Employer by reason of a consolidation, merger, or
purchase of substantially all of the assets of the Employer shall have the right
to become a party of the Plan by adopting the same by resolution of the entity's
board of directors or other appropriate governing body. If, within ninety (90)
days from the effective date of such consolidation, merger, or sale of assets,
such new entity does not become a party hereto, as above provided, the Plan
automatically shall be terminated, and the provisions of Section 11.4 shall
become operative.

                           ARTICLE XII - MISCELLANEOUS

12.1     LIMITATIONS ON LIABILITY OF EMPLOYER. Neither the establishment of the
Plan or any modification thereof, nor the creation of any account under the
Plan, nor the payment of any benefits under the Plan shall be construed as
giving to any Participant or other person any legal or equitable right against
the Employer or any officer or employer thereof, except as provided by law or by
any Plan provision. In no event shall any employee, officer, director, or
stockholder of the Employer be liable to any person on account of any claim
arising by reason of the provisions of the Plan or of any instrument or
instruments implementing its provisions, or for the failure of any Participant,
Beneficiary, or other person to be entitled to any particular tax consequences
with respect to the Plan, or any credit or distribution hereunder.

12.2     CONSTRUCTION. If any provision of the Plan is held to be illegal or
void, such illegality or invalidity shall not affect the remaining provisions of
the Plan, but shall be fully severable, and the Plan shall be construed and
enforced as if said illegal or invalid provision had never been inserted herein.
For all purposes of the Plan, where the context admits, the singular shall
include the plural, and the plural shall include the singular. Headings of
Articles and Sections herein are inserted only for convenience of reference and
are not to be considered in the construction of the Plan. The laws of the State
of Iowa shall govern, control, and determine all questions of law arising with
respect to the Plan and the interpretation and validity of its respective
provisions, except where those laws are preempted by the laws of the United
States. Participation under the Plan will not give any Participant the right to
be retained in the service of the Employer nor any right or claim to any benefit
under the Plan unless such right or claim has specifically accrued hereunder.
Payments under the Plan shall be subject to and contingent on their compliance
with Section 18 (k) of the Federal Deposit Insurance Act, 12 USCA1828 (k).

<PAGE>
The Plan is intended to be and at all times shall be interpreted and
administered so as to qualify as an unfunded deferred compensation plan, and no
provision of the Plan shall be interpreted so as to give any individual any
right in any assets of the Employer which right is greater than the rights of a
general unsecured creditor of the Employer.

12.3     SPENDTHRIFT PROVISION. No amount payable to a Participant or a
Beneficiary under the Plan will, except as otherwise specifically provided by
law, be subject in any manner to anticipation, alienation, attachment,
garnishment, sale, transfer, assignment (either at law or in equity), levy,
execution, pledge, encumbrance, charge, or any other legal or equitable process,
and any attempt to do so will be void; nor shall any benefit be in any manner
liable for or subject to the debts, contracts, liabilities, engagements or torts
of the person entitled thereto. Further, (i) the withholding of taxes from Plan
benefit payments, (ii) the recovery under the Plan of overpayments of benefits
previously made to a Participant or Beneficiary, (iii) if applicable, the
transfer of benefit rights from the Plan to another Plan, or (iv) the direct
deposit of benefit payments to an account in a banking institution (if not
actually part of an arrangement constituting an assignment or alienation) shall
not be construed as an assignment or alienation.

In the event that any Participant's or Beneficiary's benefits hereunder are
garnished or attached by order of any court, the Employer may bring an action or
a declaratory judgment in a court of competent jurisdiction to determine the
proper recipient of the benefits to be paid under the Plan. During the pendency
of said action, any benefits that become payable shall be held as credits to the
Participant's or Beneficiary's Account or, if the Employer prefers, paid into
the court as they become payable, to be distributed by the court to the
recipient as the court deems proper at the close of said action.

IN WITNESS WHEREOF, the Employer has caused the Plan to be executed and its seal
to be affixed hereto, effective as of the 1st day of January, 2001.

ATTEST/WITNESS                              First Federal Savings Bank of Iowa

                                            By:
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Print Name:                                 Print Name:
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                                            Date:
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