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**EXHIBIT      10.41**

**FINAL      401(k)/401(m) REGULATIONS AMENDMENT**

**ARTICLE      I**

**PREAMBLE**

| 1.1 | Adoption                and effective date of amendment.                This Amendment to the Plan is adopted to reflect certain provisions                of the                Final Regulations under Code Sections 401(k) and 401(m) that were                published on December 29, 2004 (hereinafter referred to as the "Final                401(k) Regulations"). This Amendment is intended as good faith compliance                with the requirements of these provisions. This Amendment shall be                effective with respect to Plan Years beginning after December 31,                2005                unless the Employer otherwise elects in Section 2.1                below. |
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| 1.2 | Supersession                of inconsistent provisions.                This Amendment shall supersede the provisions of the Plan to the                extent                those provisions are inconsistent with the provisions of this                Amendment. |
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| 1.3 | Application                of provisions.                Certain provisions of this Amendment relate to elective deferrals                of a                401(k) plan; if the Plan to which this Amendment relates is not a                401(k)                plan, then those provisions of this Amendment do not apply. Certain                provisions of this Amendment relate to matching contributions and                /or                after-tax employee contributions subject to Code Section 401(m);                if the                Plan to which this Amendment relates is not subject to Code Section                401(m), then those provisions of this Amendment do not                apply. |
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**ARTICLE      II**

**EMPLOYER      ELECTIONS**

| 2.1 | **Effective                Date.**This                Amendment is effective, and the Plan shall implement the provisions                of the                Final 401(k) Regulations, with respect to Plan Years beginning after                December 31, 2005 unless the Employer elects an earlier effective                date in                either a or b: |
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|   | a. | [                ] | The                Amendment is effective and the Final 401(k) Regulations apply to                Plan                Years beginning after December 31, 2004 (2005 and subsequent Plan                Years). |
|--------|----|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b. | [                ] | The                Amendment is effective and the Final 401(k) Regulations apply to                Plan                Years ending after December 29, 2004 (2004 and subsequent Plan Years). |
|--------|----|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.2 | **ACP                Test Safe Harbor.**Unless                otherwise selected below, if this Plan uses the ADP Test Safe Harbor                provisions, then the provisions of Amendment Section 9.2(a) apply                and all                matching contributions under the Plan will be applied without regard                to                any allocation conditions except as provided in that Section. |
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|   | a. | [                ] | The                provisions of Amendment Section 9.2(b) apply. The allocation conditions                applicable to matching contributions under the Plan continue to apply                (if                selected, the Plan is not an ACP Test Safe Harbor Plan). |
|--------|----|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b. | [                ] | The                provisions of Amendment Section 9.2 (c) apply. All matching contributions                under the Plan will be applied without regard to any allocation conditions                as of the effective date of this                Amendment. |
|--------|----|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**ARTICLE      III**

**GENERAL      RULES**

| 3.1 | Deferral                elections.                A                cash or deferred arrangement ("CODA") is an arrangement under which                eligible Employees may make elective deferral elections. Such elections                cannot relate to compensation that is currently available prior to                the                adoption or effective date of the CODA. In addition, except for                occasional, bona fide administrative considerations, contributions                made                pursuant to such an election cannot precede the earlier of (1) the                performance of services relating to the contribution and (2) when                the                compensation that is subject to the election would be currently available                to the Employee in the absence of an election to defer. |
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| 3.2 | Vesting                provisions.                Elective Contributions are always fully vested and nonforfeitable.                The                Plan shall disregard Elective Contributions in applying the vesting                provisions of the Plan to other contributions or benefits under Code                Section 411(a)(2). However, the Plan shall otherwise take a participant's                Elective Contributions into account in determining the Participant's                vested benefits under the Plan. Thus, for example, the Plan shall                take                Elective Contributions into account in determining whether a Participant                has a nonforfeitable right to contributions under the Plan for purposes                of                forfeitures, and for applying provisions permitting the repayment                of                distributions to have forfeited amounts restored, and the provisions                of                Code Sections 410(a)(5)(D)(iii) and 411(a)(6)(D)(iii) permitting                a plan to                disregard certain service completed prior to breaks-in-service (sometimes                referred to as "the rule of                parity"). |
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**ARTICLE      IV**

**HARDSHIP      DISTRIBUTIONS**

| 4.1 | Applicability.                The provisions of this Article IV apply if the Plan provides for                hardship                distributions upon satisfaction of the deemed immediate and heavy                financial need standards set forth in Regulation Section                1.401(k)-1(d)(2)(iv)(A) as in effect prior to the issuance of the                Final                401(k) Regulations. |
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| 4.2 | Hardship                events.** **                A                distribution under the Plan is hereby deemed to be on account of                an                immediate and heavy financial need of an Employee if the distribution                is                for one of the following or any other item permitted under Regulation                Section 1.401(k)-1(d)(3)(iii)(B): |
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|   | (a) | Expenses                for (or necessary to obtain) medical care that would be deductible                under                Code Section 213(d) (determined without regard to whether the expenses                exceed 7.5% of adjusted gross                income); |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Costs                directly related to the purchase of a principal residence for the                Employee                (excluding mortgage payments); |
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|   | (c) | Payment                of tuition, related educational fees, and room and board expenses,                for up                to the next twelve (12) months of post-secondary education for the                Employee, the Employee's spouse, children, or dependents (as defined                in                Code Section 152, and, for taxable years beginning on or after January                1,                2005, without regard to Code Section 152(b)(1), (b)(2), and (d)(1)(B)); |
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|   | (d) | Payments                necessary to prevent the eviction of the Employee from the Employee's                principal residence or foreclosure on the mortgage on that                residence; |
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|   | (e) | Payments                for burial or funeral expenses for the Employee's deceased parent,                spouse,                children or dependents (as defined in Code Section 152, and, for                taxable                years beginning on or after January 1, 2005, without regard to Code                Section 152(d)(1)(B)); or |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (f) | Expenses                for the repair of damage to the Employee's principal residence that                would                qualify for the casualty deduction under Code Section 165 (determined                without regard to whether the loss exceeds 10% of adjusted gross                income). |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.3 | Reduction                of Code Section 402(g) limit following hardship                distribution.                If the Plan provides for hardship distributions upon satisfaction                of the                safe harbor standards set forth in Regulation Sections                1.401(k)-1(d)(3)(iii)(B) (deemed immediate and heavy financial need)                and                1.401(k)-1(d)(3)(iv)(E) (deemed necessary to satisfy immediate need),                then                there shall be no reduction in the maximum amount of elective deferrals                that a Participant may make pursuant to Code Section 402(g) solely                because                of a hardship distribution made by this Plan or any other plan of                the                Employer. |
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**ARTICLE      V**

**ACTUAL      DEFERRAL PERCENTAGE (ADP) TEST**

| 5.1 | Targeted                contribution limit.** **Qualified                Nonelective Contributions (as defined in Regulation Section 1.401(k)-6)                cannot be taken into account in determining the Actual Deferral Ratio                (ADR) for a Plan Year for a Non-Highly Compensated Employee (NHCE)                to the                extent such contributions exceed the product of that NHCE’s Code Section                414(s) compensation and the greater of five percent (5%) or two (2)                times                the Plan's "representative contribution rate." Any Qualified Nonelective                Contribution taken into account under an Actual Contribution Percentage                (ACP) test under Regulation Section 1.401(m)-2(a)(6) (including the                determination of the representative contribution rate for purposes                of                Regulation Section 1.401(m)-2(a)(6)(v)(B)), is not permitted to be                taken                into account for purposes of this Section (including the determination                of                the "representative contribution rate" under this Section). For purposes                of this Section: |
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|   | (a) | The                Plan's "representative contribution rate" is the lowest "applicable                contribution rate" of any eligible NHCE among a group of eligible                NHCEs                that consists of half of all eligible NHCEs for the Plan Year (or,                if                greater, the lowest "applicable contribution rate" of any eligible                NHCE                who is in the group of all eligible NHCEs for the Plan Year and who                is                employed by the Employer on the last day of the Plan Year),                and |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | The                "applicable contribution rate" for an eligible NHCE is the sum of                the                Qualified Matching Contributions (as defined in Regulation Section                1.401(k)-6) taken into account in determining the ADR for the eligible                NHCE for the Plan Year and the Qualified Nonelective Contributions                made                for the eligible NHCE for the Plan Year, divided by the eligible                NHCE's                Code Section 414(s) compensation for the same                period. |
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| 5.2 | Limitation                on QNECs and QMACs.                Qualified Nonelective Contributions and Qualified Matching Contributions                cannot be taken into account to determine an ADR to the extent such                contributions are taken into account for purposes of satisfying any                other                ADP test, any ACP test, or the requirements of Regulation Section                1.401(k)-3, 1.401(m)-3, or 1.401(k)-4. Thus, for example, matching                contributions that are made pursuant to Regulation Section 1.401(k)-3(c)                cannot be taken into account under the ADP test. Similarly, if a                plan                switches from the current year testing method to the prior year testing                method pursuant to Regulation Section 1.401(k)-2(c), Qualified Nonelective                Contributions that are taken into account under the current year                testing                method for a year may not be taken into account under the prior year                testing method for the next year. |
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| 5.3 | ADR                of HCE if multiple plans.** **The                Actual Deferral Ratio (ADR) of any Participant who is a Highly Compensated                Employee (HCE) for the Plan Year and who is eligible to have Elective                Contributions (as defined in Regulation Section 1.401(k)-6) (and                Qualified                Nonelective Contributions and/or Qualified Matching Contributions,                if                treated as Elective Contributions for purposes of the ADP test) allocated                to such Participant's accounts under two (2) or more cash or deferred                arrangements described in Code Section 401(k), that are maintained by                the same Employer, shall be determined as if such Elective Contributions                (and, if applicable, such Qualified Nonelective Contributions and/or                Qualified Matching Contributions) were made under a single arrangement.                If                an HCE participates in two or more cash or deferred arrangements                of the                Employer that have different Plan Years, then all Elective Contributions                made during the Plan Year being tested under all such cash or deferred                arrangements shall be aggregated, without regard to the plan years                of the                other plans. However, for Plan Years beginning before the effective                date                of this Amendment, if the plans have different Plan Years, then all                such                cash or deferred arrangements ending with or within the same calendar                year                shall be treated as a single cash or deferred arrangement. Notwithstanding                the foregoing, certain plans shall be treated as separate if mandatorily                disaggregated under the Regulations of Code Section                401(k). |
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| 5.4 | Plans                using different testing methods for the ADP and ACP test.                Except as otherwise provided in this Section, the Plan may use the                current                year testing method or prior year testing method for the ADP test                for a                Plan Year without regard to whether the current year testing method                or                prior year testing method is used for the ACP test for that Plan                Year.                However, if different testing methods are used, then the Plan cannot                use: |
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|   | (a) | The                recharacterization method of Regulation Section 1.401(k)-2(b)(3)                to                correct excess contributions for a Plan Year; |
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|   | (b) | The                rules of Regulation Section 1.401(m)-2(a)(6)(ii) to take Elective                Contributions into account under the ACP test (rather than the ADP                test);                or |
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|   | (c) | The                rules of Regulation Section 1.401(k)-2(a)(6)(v) to take Qualified                Matching                Contributions into account under the ADP test (rather than the ACP                test). |
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**ARTICLE      VI**

**ADJUSTMENT      TO ADP TEST**

| 6.1 | Distribution                of Income attributable to Excess Contributions.                Distributions of Excess Contributions must be adjusted for income                (gain or                loss), including an adjustment for income for the period between                the end                of the Plan Year and the date of the distribution (the "gap period").                The                Administrator has the discretion to determine and allocate income                using                any of the methods set forth below: |
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|   | (a) | Reasonable                method of allocating income.                The Administrator may use any reasonable method for computing the                income                allocable to Excess Contributions, provided that the method does                not                violate Code Section 401(a)(4), is used consistently for all Participants                and for all corrective distributions under the Plan for the Plan                Year, and                is used by the Plan for allocating income to Participant’s accounts. A                Plan will not fail to use a reasonable method for computing the income                allocable to Excess Contributions merely because the income allocable                to                Excess Contributions is determined on a date that is no more than                seven                (7) days before the distribution. |
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|   | (b) | Alternative                method of allocating income.                The Administrator may allocate income to Excess Contributions for                the Plan                Year by multiplying the income for the Plan Year allocable to the                Elective                Contributions and other amounts taken into account under the ADP                test                (including contributions made for the Plan Year), by a fraction,                the                numerator of which is the Excess Contributions for the Employee for                the                Plan Year, and the denominator of which is the sum of                the: |
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|   | (1) | Account                balance attributable to Elective Contributions and other amounts                taken                into account under the ADP test as of the beginning of the Plan Year,                and |
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|   | (2) | Any                additional amount of such contributions made for the Plan                Year. |
|--------|-----|---------------------------------------------------------------------------------------------------|

|   | (c) | Safe                harbor method of allocating gap period income**.**The                Administrator may use the safe harbor method in this paragraph to                determine income on Excess Contributions for the gap period. Under                this                safe harbor method, income on Excess Contributions for the gap period                is                equal to ten percent (10%) of the income allocable to Excess Contributions                for the Plan Year that would be determined under paragraph (b) above,                multiplied by the number of calendar months that have elapsed since                the                end of the Plan Year. For purposes of calculating the number of calendar                months that have elapsed under the safe harbor method, a corrective                distribution that is made on or before the fifteenth (15th) day of                a month                is treated as made on the last day of the preceding month and a                distribution made after the fifteenth day of a month is treated as                made on                the last day of the month. |
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|   | (d) | Alternative                method for allocating Plan Year and gap period income.                The Administrator may determine the income for the aggregate of the                Plan                Year and the gap period, by applying the alternative method provided                by                paragraph (b) above to this aggregate period. This is accomplished                by (1)                substituting the income for the Plan Year and the gap period, for                the                income for the Plan Year, and (2) substituting the amounts taken                into                account under the ADP test for the Plan Year and the gap period,                for the                amounts taken into account under the ADP test for the Plan Year in                determining the fraction that is multiplied by that                income. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 6.2 | Corrective                contributions.                If a failed ADP test is to be corrected by making an Employer                contribution, then the provisions of the Plan for the corrective                contributions shall be applied by limiting the contribution made                on behalf                of any NHCE pursuant to such provisions to an amount that does not                exceed                the targeted contribution limits of Section 5.1 of this Amendment,                or in                the case of a corrective contribution that is a Qualified Matching                Contribution, the targeted contribution limit of Section 7.1 of this                Amendment. |
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**ARTICLE      VII**

**ACTUAL      CONTRIBUTION PERCENTAGE (ACP) TEST**

| 7.1 | Targeted                matching contribution limit.                A                matching contribution with respect to an Elective Contribution for                a Plan                Year is not taken into account under the Actual Contribution Percentage                (ACP) test for an NHCE to the extent it exceeds the greatest                of: |
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|   | (a) | five                percent (5%) of the NHCE's Code Section 414(s) compensation for the                Plan                Year; |
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|   | (b) | the                NHCE's Elective Contributions for the Plan Year;                and |
|--------|-----|----------------------------------------------------------------------------------------|

|   | (c) | the                product of two (2) times the Plan’s "representative matching rate" and the                NHCE's Elective Contributions for the Plan                Year. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 7.2 | Targeted                QNEC limit.                Qualified Nonelective Contributions (as defined in Regulation Section                1.401(k)-6) cannot be taken into account under the Actual Contribution                Percentage (ACP) test for a Plan Year for an NHCE to the extent such                contributions exceed the product of that NHCE’s Code Section 414(s)                compensation and the greater of five percent (5%) or two (2) times                the                Plan's "representative contribution rate." Any Qualified Nonelective                Contribution taken into account under an Actual Deferral Percentage                (ADP)                test under Regulation Section 1.401(k)-2(a)(6) (including the                determination of the "representative contribution rate" for purposes                of                Regulation Section 1.401(k)-2(a)(6)(iv)(B)) is not permitted to be                taken                into account for purposes of this Section (including the determination                of                the "representative contribution rate" for purposes of subsection                (a)                below). For purposes of this                Section: |
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|   | (a) | The                Plan's "representative contribution rate" is the lowest "applicable                contribution rate" of any eligible NHCE among a group of eligible                NHCEs                that consists of half of all eligible NHCEs for the Plan Year (or,                if                greater, the lowest "applicable contribution rate" of any eligible                NHCE                who is in the group of all eligible NHCEs for the Plan Year and who                is                employed by the Employer on the last day of the Plan Year),                and |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | The                "applicable contribution rate" for an eligible NHCE is the sum of                the                matching contributions (as defined in Regulation Section 1.401(m)-1(a)(2))                taken into account in determining the ACR for the eligible NHCE for                the                Plan Year and the Qualified Nonelective Contributions made for that                NHCE                for the Plan Year, divided by that NHCE's Code Section 414(s) compensation                for the Plan Year. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 7.3 | ACR                of HCE if multiple plans.** **The                Actual Contribution Ratio (ACR) for any Participant who is a Highly                Compensated Employee (HCE) and who is eligible to have matching                contributions or after-tax Employee contributions allocated to his                or her                account under two (2) or more plans described in Code Section 401(a),                or                arrangements described in Code Section 401(k) that are maintained                by the                same Employer, shall be determined as if the total of such contributions                was made under each plan and arrangement. If an HCE participates                in two                (2) or more such plans or arrangements that have different plan years,                then all matching contributions and after-tax Employee contributions                made                during the Plan Year being tested under all such plans and arrangements                shall be aggregated, without regard to the plan years of the other                plans.                For plan years beginning before the effective date of this Amendment,                all                such plans and arrangements ending with or within the same calendar                year                shall be treated as a single plan or arrangement. Notwithstanding                the                foregoing, certain plans shall be treated as separate if mandatorily                disaggregated under the Regulations of Code Section 401(m). |
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| 7.4 | Plans                using different testing methods for the ACP and ADP test.                Except as otherwise provided in this Section, the Plan may use the                current                year testing method or prior year testing method for the ACP test                for a                Plan Year without regard to whether the current year testing method                or                prior year testing method is used for the ADP test for that Plan                Year.                However, if different testing methods are used, then the Plan cannot                use: |
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|   | (a) | The                recharacterization method of Regulation Section 1.401(k)-2(b)(3)                to                correct excess contributions for a Plan Year; |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | The                rules of Regulation Section 1.401(m)-2(a)(6)(ii) to take Elective                Contributions into account under the ACP test (rather than the ADP                test);                or |
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|   | (c) | The                rules of Regulation Section 1.401(k)-2(a)(6) to take Qualified Matching                Contributions into account under the ADP test (rather than the ACP                test). |
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**ARTICLE      VIII**

**ADJUSTMENT      TO ACP TEST**

| 8.1 | Distribution                of Income attributable to Excess Aggregate Contributions.                Distributions of Excess Aggregate Contributions must be adjusted                for                income (gain or loss), including an adjustment for income for the                period                between the end of the Plan Year and the date of the distribution                (the                "gap period"). For the purpose of this Section, "income" shall be                determined and allocated in accordance with the provisions of Section                6.1                of this Amendment, except that such Section shall be applied by                substituting "Excess Contributions" with "Excess Aggregate Contributions"                and by substituting amounts taken into account under the ACP test                for                amounts taken into account under the ADP test. |
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| 8.2 | Corrective                contributions.                If a failed ACP test is to be corrected by making an Employer                contribution, then the provisions of the Plan for the corrective                contributions shall be applied by limiting the contribution made                on behalf                of any NHCE pursuant to such provisions to an amount that does not                exceed                the targeted contribution limits of Sections 7.1 and 7.2 of this                Amendment. |
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**ARTICLE      IX**

**SAFE      HARBOR PLAN PROVISIONS**

| 9.1 | Applicability.                The provisions of this Article IX apply if the Plan uses the alternative                method of satisfying the Actual Deferral Percentage (ADP) test set                forth                in Code Section 401(k)(12) (ADP Test Safe Harbor) and/or the Actual                Contribution Percentage (ACP) test set forth in Code Section 401(m)(11)                (ACP Test Safe Harbor). |
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| 9.2 | Elimination                of conditions on matching contributions.** **Unless                otherwise provided in Section 2.2 of this Amendment, the provisions                of                subsection (a) below shall apply. However, if the Employer so elects                in                Section 2.2 of this Amendment, then the provisions of subsection                (b) or                (c) below shall apply. |
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|   | (a) | Default                provision. If, prior to the date this Amendment has been executed,                an ADP                Test Safe Harbor notice has been given for a Plan Year for which                this                Amendment is effective (see Amendment Section 1.1) and such notice                provides that there are no allocation conditions imposed on any matching                contributions under the Plan, then (1) the Plan will be an ACP Test                Safe                Harbor plan, provided the ACP Test Safe Harbor requirements are met                and                (2) the Plan will not impose any allocation conditions on matching                contributions. However, if, prior to the date this Amendment has                been                executed, an ADP Test Safe Harbor notice has been given for a Plan                Year                for which this Amendment is effective and such notice provides that                there                are allocation conditions imposed on any matching contributions under                the                Plan, then the provisions of this Amendment do not modify any such                allocation conditions or provisions for that Plan Year and the Plan                must                satisfy the ACP Test for such Plan Year using the current year testing                method. With respect to any Plan Year beginning after the date this                Amendment has been executed, if the Plan uses the ADP Test Safe Harbor                and                provides for matching contributions, then (1) the Plan will be an                ACP Test                Safe Harbor plan, provided the ACP Test Safe Harbor requirements                are met                and (2) the Plan will not impose any allocation conditions on matching                contributions. |
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| 9.3 | Matching                Catch-up contributions.                If the Plan provides for ADP Test Safe Harbor matching contributions                or                ACP Test Safe Harbor matching contributions, then catch-up contributions                (as defined in Code Section 414(v)) will be taken into account in                applying                such matching contributions under the                Plan. |
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| 9.4 | Plan                Year requirement.                Except as provided in Regulation Sections 1.401(k)-3(e) and 1.401(k)-3(f),                and below, the Plan will fail to satisfy the requirements of Code                Section                401(k)(12) and this Section for a Plan Year unless such provisions                remain                in effect for an entire twelve (12) month Plan Year. |
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| 9.5 | Change                of Plan Year.                If a Plan has                a short Plan Year as a result of changing its Plan Year, then the                Plan                will not fail to satisfy the requirements of Section 9.4 of this                Amendment                merely because the Plan Year has less than twelve (12) months, provided                that: |
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|   | (a) | The                Plan satisfied the ADP Test Safe Harbor and/or ACP Test Safe Harbor                requirements for the immediately preceding Plan Year; and |
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|   | (b) | The                Plan satisfies the ADP Test Safe Harbor and/or ACP Test Safe Harbor                requirements (determined without regard to Regulation Section                1.401(k)-3(g)) for the immediately following Plan Year (or for the                immediately following twelve (12) months if the immediately following                Plan                Year is less than twelve (12)                months). |
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| 9.6 | Timing                of matching contributions.                If                the ADP Test Safe Harbor contribution being made to the Plan is a                matching                contribution (or any ACP Test Safe Harbor matching contribution)                that is                made separately with respect to each payroll period (or with respect                to                all payroll periods ending with or within each month or quarter of                a Plan                Year) taken into account under the Plan for the Plan Year, then safe                harbor matching contributions with respect to any elective deferrals                and/or after-tax employee contributions made during a Plan Year quarter                must be contributed to the Plan by the last day of the immediately                following Plan Year quarter. |
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| 9.7 | Exiting                safe harbor matching.                The Employer may amend the Plan during a Plan Year to reduce or eliminate                prospectively any or all matching contributions under the Plan (including                any ADP Test Safe Harbor matching contributions) provided: (a) the                Plan                Administrator provides a supplemental notice to the Participants                which                explains the consequences of the amendment, specifies the amendment’s                effective date, and informs Participants that they will have a reasonable                opportunity to modify their cash or deferred elections and, if applicable,                after-tax Employee contribution elections; (b) Participants have                a                reasonable opportunity (including a reasonable period after receipt                of the                supplemental notice) prior to the effective date of the amendment                to                modify their cash or deferred elections and, if applicable, after-tax                Employee contribution elections; and (c) the amendment is not effective                earlier than the later of: (i) thirty (30) days after the Plan                Administrator gives supplemental notice; or (ii) the date the Employer                adopts the amendment. An Employer which amends its Plan to eliminate                or                reduce any matching contribution under this Section, effective during                the                Plan Year, must continue to apply all of the ADP Test Safe Harbor                and/or                ACP Test Safe Harbor requirements of the Plan until**the**amendment                becomes effective and also must apply for the entire Plan Year, using                current year testing, the ADP test and the ACP test. |
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| 9.8 | Plan                termination.                An Employer may terminate the Plan during a Plan Year in accordance                with                Plan termination provisions of the Plan and this Section. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | Acquisition/disposition                or substantial business hardship.                If the Employer terminates the Plan resulting in a short Plan Year,                and                the termination is on account of an acquisition or disposition transaction                described in Code Section 410(b)(6)(C), or if the termination is                on                account of the Employer’s substantial business hardship within the meaning                of Code Section 412(d), then the Plan remains an ADP Test Safe Harbor                and/or ACP Test Safe Harbor Plan provided that the Employer satisfies                the                ADP Test Safe Harbor and/or ACP Test Safe Harbor provisions through                the                effective date of the Plan                termination. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Other                termination.                If the Employer terminates the Plan for any reason other than as                described                in Section 9.7(a) above, and the termination results in a short Plan                Year,                the Employer must conduct the termination under the provisions of                Section                9.7 above, except that the Employer need not provide Participants                with the                right to change their cash or deferred elections. |
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| By:    | /s/                Stephen C. Richter |
|--------|---------------------------------------|
|   | EMPLOYER                              |

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