**EXHIBIT      10.9**

**SIERRA      HEALTH SERVICES, INC.**

**DEFERRED      COMPENSATION PLAN**

| Purpose                  |                                                                   | 1                                                                                    |
|--------------------------|------------------------------------------------------------------------|--------------------------------------------------------------------------------------|
|                     |                                                                   |                                                                                 |   |   |
| ARTICLE                1 | Definitions                                                            | 1                                                                                    |
|                     |                                                                   |                                                                                 |   |   |
| ARTICLE                2 | Selection,                Enrollment, Eligibility                      | 7                                                                                    |
|                     |                                                                   |                                                                                 |   |   |
| 2.1                      |                                                                   | Selection                by Committee                                                | 7 |
| 2.2                      |                                                                   | Enrollment                Requirements                                               | 7 |
| 2.3                      |                                                                   | Eligibility;                Commencement of Participation                            | 7 |
| 2.4                      |                                                                   | Termination                of Participation and/or Deferrals                         | 7 |
|                     |                                                                   |                                                                                 |   |   |
| ARTICLE                3 | Deferral                Commitments/Company Matching/Crediting/Taxes   | 8                                                                                    |
|                     |                                                                   |                                                                                 |   |   |
| 3.1                      |                                                                   | Minimum                Deferral                                                      | 8 |
| 3.2                      |                                                                   | Maximum                Deferral                                                      | 8 |
| 3.3                      |                                                                   | Election                to Defer; Effect of Election Form                            | 9 |
| 3.4                      |                                                                   | Withholding                of Annual Deferral Amounts                                | 9 |
| 3.5                      |                                                                   | Annual                Company Matching Amount                                        | 9 |
| 3.6                      |                                                                   | Annual                Company Restoration Amount                                     | 10 |
| 3.7                      |                                                                   | Vested                Company Matching Account, Vested Company                       |   |
|                     |                                                                   | Restoration                Account, and Deferral Account                             | 11 |
| 3.8                      |                                                                   | Crediting/Debiting                of Account Balances                                | 11 |
| 3.9                      |                                                                   | FICA,                Withholding and Other Taxes                                     | 13 |
| 3.10                     |                                                                   | Rollovers                From Prior Deferred Compensation Plan                       | 14 |
|                     |                                                                   |                                                                                 |   |   |
| ARTICLE                4 | Short-Term                Payout; Unforeseeable Financial Emergencies; |                                                                                 |
|                     |                                                                   | Withdrawal                Election                                                   | 14 |
|                     |                                                                   |                                                                                 |   |   |
| 4.1                      |                                                                   | Short-Term                Payout                                                     | 14 |
| 4.2                      |                                                                   | Other                Benefits Take Precedence Over Short-Term Payout                 | 14 |
| 4.3                      |                                                                   | Withdrawal                Payout/Suspensions for Unforeseeable Financial Emergencies | 15 |
| 4.4                      |                                                                   | Withdrawal                Election                                                   | 15 |
|                     |                                                                   |                                                                                 |
| ARTICLE                5 | Retirement                Benefit                                      | 15                                                                                   |
|                     |                                                                   |                                                                                 |   |   |
| 5.1                      |                                                                   | Retirement                Benefit                                                    | 15 |
| 5.2                      |                                                                   | Payment                of Retirement Benefit                                         | 15 |
| 5.3                      |                                                                   | Death                Prior to Completion of Retirement Benefit                       | 16 |

| ARTICLE                6  | Pre-Retirement                Survivor Benefit        | 16                                                              |
|---------------------------|-------------------------------------------------------|-----------------------------------------------------------------|
|                      |                                                  |                                                            |   |   |   |
| 6.1                       |                                                  | Pre-Retirement                Survivor Benefit                  | 16 |
| 6.2                       |                                                  | Payment                of Pre-Retirement Survivor Benefit       | 16 |
|                      |                                                  |                                                            |   |   |   |
| ARTICLE                7  | Termination                Benefit                    | 16                                                              |
|                      |                                                  |                                                            |   |   |   |
| 7.1                       |                                                  | Termination                Benefit                              | 16 |
| 7.2                       |                                                  | Payment                of Termination Benefit                   | 17 |
|                      |                                                  |                                                            |   |   |   |
| ARTICLE                8  | Disability                Waiver and Benefit          | 17                                                              |
|                      |                                                  |                                                            |   |   |   |
| 8.1                       |                                                  | Disability                Waiver                                | 17 |
| 8.2                       |                                                  | Continued                Eligibility; Disability Benefit        | 17 |
|                      |                                                  |                                                            |   |   |   |
| ARTICLE                9  | Beneficiary                Designation                | 18                                                              |
|                      |                                                  |                                                            |   |   |   |
| 9.1                       |                                                  | Beneficiary                                                     | 18 |
| 9.2                       |                                                  | Beneficiary                Designation; Change; Spousal Consent | 18 |
| 9.3                       |                                                  | Acknowledgment                                                  | 19 |
| 9.4                       |                                                  | No                Beneficiary Designation                       | 19 |
| 9.5                       |                                                  | Doubt                as to Beneficiary                          | 19 |
| 9.6                       |                                                  | Discharge                of Obligations                         | 19 |
|                      |                                                  |                                                            |   |   |   |
| ARTICLE                10 | Leave                of Absence; Consulting           | 19                                                              |
|                      |                                                  |                                                            |
| 10.1                      |                                                  | Paid                Leave of Absence                            | 19 |
| 10.2                      |                                                  | Unpaid                Leave of Absence                          | 19 |
| 10.3                      |                                                  | Consulting                Arrangements                          | 20 |
|                      |                                                  |                                                            |
| ARTICLE                11 | Termination,                Amendment or Modification | 20                                                              |
|                      |                                                  |                                                            |
| 11.1                      |                                                  | Termination                                                     | 21 |
| 11.2                      |                                                  | Amendment                                                       | 21 |
| 11.3                      |                                                  | Plan                Agreement                                   | 21 |
| 11.4                      |                                                  | Effect                of Payment                                | 21 |
|                      |                                                  |                                                            |
| ARTICLE                12 | Administration                                        | 21                                                              |
|                      |                                                  |                                                            |
| 12.1                      |                                                  | Committee                Duties                                 | 21 |
| 12.2                      |                                                  | Agents                                                          | 22 |
| 12.3                      |                                                  | Binding                Effect of Decisions                      | 22 |
| 12.4                      |                                                  | Indemnity                of Committee                           | 22 |
| 12.5                      |                                                  | Employer                Information                             | 22 |

| ARTICLE                13 | Other                Benefits and Agreements | 22                                                                  |
|---------------------------|----------------------------------------------|---------------------------------------------------------------------|
|                      |                                         |                                                                |   |   |   |
| 13.1                      |                                         | Coordination                with Other Benefits                     | 22 |
|                      |                                         |                                                                |   |   |   |
| ARTICLE                14 | Claims                Procedures             | 22                                                                  |
|                      |                                         |                                                                |   |   |   |
| 14.1                      |                                         | Presentation                of Claim                                | 22 |
| 14.2                      |                                         | Notification                of Decision                             | 23 |
| 14.3                      |                                         | Review                of a Denied Claim                             | 23 |
| 14.4                      |                                         | Decision                on Review                                   | 23 |
| 14.5                      |                                         | Legal                Action                                         | 24 |
|                      |                                         |                                                                |   |   |   |
| ARTICLE                15 | Trust                                        | 24                                                                  |
|                      |                                         |                                                                |   |   |   |
| 15.1                      |                                         | Establishment                of the Trust                           | 24 |
| 15.2                      |                                         | Interrelationship                of the Plan and the Trust          | 24 |
| 15.3                      |                                         | Distributions                From the Trust                         | 24 |
|                      |                                         |                                                                |
| ARTICLE                16 | Miscellaneous                                | 24                                                                  |
|                      |                                         |                                                                |
| 16.1                      |                                         | Unsecured                General Creditor                           | 24 |
| 16.2                      |                                         | Employer's                Liability                                 | 25 |
| 16.3                      |                                         | Nonassignability                                                    | 25 |
| 16.4                      |                                         | Not                a Contract of Employment                         | 25 |
| 16.5                      |                                         | Furnishing                Information                               | 25 |
| 16.6                      |                                         | Terms                                                               | 26 |
| 16.7                      |                                         | Captions                                                            | 26 |
| 16.8                      |                                         | Governing                Law                                        | 26 |
| 16.9                      |                                         | Notice                                                              | 26 |
| 16.10                     |                                         | Successors                                                          | 26 |
| 16.11                     |                                         | Spouse's                Interest                                    | 26 |
| 16.12                     |                                         | Validity                                                            | 26 |
| 16.13                     |                                         | Incompetent                                                         | 27 |
| 16.14                     |                                         | Court                Order                                          | 27 |
| 16.15                     |                                         | Distribution                in the Event of Taxation                | 28 |
| 16.16                     |                                         | Legal                Fees To Enforce Rights After Change in Control | 28 |

----

**SIERRA      HEALTH SERVICES, INC.**

**DEFERRED      COMPENSATION PLAN**

| 1.1 | "Account                Balance" shall mean, with respect to a Participant, the sum of (i)                the                Deferral Account plus (ii) the Vested Company Matching Account plus                (iii)                the Vested Company Restoration Account. This account shall be a                bookkeeping entry only and shall be utilized solely as a device for                the                measurement and determination of the amounts to be paid to a Participant                pursuant to this Plan. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.2 | "Annual                Bonus" shall mean any annual cash compensation in addition to Base                Annual                Salary relating to services performed during any calendar year, whether                or                not paid in such calendar year or included on the Federal Income                Tax Form                W-2 for such calendar year, payable to a Participant as an Employee                under                any Employer's annual bonus and incentive plans, including any such                bonuses payable to physician                employees. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.3 | "Annual                Company Matching Amount" for any one Plan Year shall be the amount                determined in accordance with Section                3.5. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.4 | "Annual                Company Restoration Amount" for any one Plan Year shall be the amount                determined in accordance with Section                3.6. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.5 | "Annual                Deferral Amount" shall mean that portion of a Participant's Base                Annual                Salary and/or Annual Bonus that a Participant elects to have, and                is,                deferred in accordance with Article 3, for any one Plan Year. In                the event                of a Participant's Retirement, Disability (if deferrals cease in                accordance with Section 8.1), death or a Termination of Employment                prior                to the end of a Plan Year, such year's Annual Deferral Amount shall                be the                actual amount withheld prior to such                event. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.6 | "Base                Annual Salary" shall mean the annual cash compensation relating to                services performed during any calendar year, whether or not paid                in such                calendar year or included on the Federal Income Tax Form W-2 for                such                calendar year including bonuses (other than the Annual Bonus),                commissions, severance payments and overtime, but excluding stock                option                income, relocation expenses, non-monetary awards, fringe benefits,                retainers, directors fees and other fees, pay in lieu of vacations,                insurance premiums paid by an Employer, insurance benefits paid to                the                Participant or his or her beneficiary, Employer contributions to                qualified                or nonqualified plans and automobile and other allowances paid to                a                Participant for employment services rendered (whether or not such                allowances are included in the Employee's gross income). Base Annual                Salary shall be calculated before reduction for compensation voluntarily                deferred or contributed by the Participant pursuant to all qualified                or                non-qualified plans and shall be calculated to include amounts not                otherwise included in the Participant's gross income under Code Sections                125, 402(e)(3), or 402(h) pursuant to plans established by any Employer;                provided however that all such amounts will be included in compensation                only to the extent that, had there been no such plan, the amount                would                have been payable in cash to the                Employee. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.7 | "Beneficiary"                shall mean one or more persons, trusts, estates or other entities,                designated in accordance with Article 9, that are entitled to receive                benefits under this Plan upon the death of a                Participant. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.8 | "Beneficiary                Designation Form" shall mean the form, established from time to time                by                the Committee, that a Participant completes, signs and returns to                the                Committee to designate one or more                Beneficiaries. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.9 | "Board"                shall mean the board of directors of the                Company. |
|-----|-----------------------------------------------------------------------------------------|

| 1.10 | "Change                in Control" shall mean a transaction or event in which, after the                effective date of the Plan, (i) the Company shall merge or consolidate                with any other corporation and shall not be the surviving corporation;                (ii) the Company shall transfer all or substantially all of its assets                to                any other person; or (iii) any person shall have become the beneficial                owner of more than 50% of the voting power of outstanding voting                securities of the Company. |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.11 | "Claimant"                shall have the meaning set forth in Section                14.1. |
|------|--------------------------------------------------------------------------------------------|

| 1.12 | "Code"                shall mean the Internal Revenue Code of 1986, as it may be amended                from                time to time. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------|

| 1.13 | "Committee"                shall mean the committee described in Article                12. |
|------|---------------------------------------------------------------------------------------------|

| 1.14 | "Company"                shall mean Sierra Health Services, Inc., a Nevada                corporation. |
|------|--------------------------------------------------------------------------------------------------------|

| 1.15 | "Company                Matching Account" shall mean the sum of all of a Participant's Annual                Company Matching Amounts plus amounts credited and debited in accordance                with all the applicable crediting provisions of this Plan, less all                distributions made to the Participant or his or her Beneficiary pursuant                to this Plan that relate to his or her Company Matching Account.                This                account shall be a bookkeeping entry only and shall be utilized solely                as                a device for the measurement and determination of the amounts to                be paid                to the Participant pursuant to this                Plan. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.16 | "Company                Restoration Account" shall mean the sum of all of a Participant's                Annual                Company Restoration Amounts plus amounts credited and debited in                accordance with all the applicable provisions of the Plan, less all                distributions made to the Participant or his or her Beneficiary pursuant                to the Plan that relate to his or her Company Restoration Account.                This                account shall be a bookkeeping entry only and shall be utilized solely                as                a device for the measurement and determination of the amounts to                be paid                to the Participant pursuant to this                Plan. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.17 | "Deferral                Account" shall mean the sum of all of a Partici-pant's Annual Deferral                Amounts, plus amounts credited and debited in accordance with all                the                applicable provisions of the Plan, less all distributions made to                the                Participant or his or her Beneficiary pursuant to the Plan that relate                to                his or her Deferral Account. This account shall be a bookkeeping                entry                only and shall be utilized solely as a device for the measurement                and                determination of the amounts to be paid to the Participant pursuant                to                this Plan. |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.18 | "Deduction                Limitation" shall mean the following described limitation on a benefit                that may otherwise be distributable pursuant to the provisions of                this                Plan. Except as otherwise provided, this limitation shall be applied                to                all distributions that are "subject to the Deduction Limitation"                under                this Plan. If an Employer determines in good faith prior to a Change                in                Control that there is a reasonable likelihood that any compensation                paid                to a Participant for a taxable year of the Employer would not be                deductible by the Employer solely by reason of the limitation under                Code                Section 162(m), then to the extent deemed necessary by the Employer                to                ensure that the entire amount of any distribution to the Participant                pursuant to this Plan prior to the Change in Control is deductible,                the                Employer may defer all or any portion of a distribution under this                Plan.                Any amounts deferred pursuant to this limitation shall be credited                and                debited with additional amounts in accordance with Section 3.8 below,                even                if such amount is being paid out in installments. The amounts so                deferred                adjusted to reflect amounts credited and debited thereon shall be                distributed to the Participant or his or her Beneficiary (in the                event of                the Participant's death) at the earliest possible date, as determined                by                the Employer in good faith, on which the deductibility of compensation                paid or payable to the Participant for the taxable year of the Employer                during which the distribution is made will not be limited by Section                162(m), or if earlier, the effective date of a Change in Control.                Notwith-stand-ing anything to the contrary in this Plan, the Deduction                Limitation shall not apply to any distributions made after a Change                in                Control. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.19 | "Disability"                shall mean a period of disability during which a Participant qualifies                for                disability benefits under the Participant's Employer's long-term                disability plan, or, if a Participant does not participate in such                a plan,                a period of disability during which the Participant would have qualified                for disability benefits under such a plan had the Participant been                a                participant in such a plan, as determined in the sole discretion                of the                Committee. If the Participant's Employer does not sponsor such a                plan, or                discontinues to sponsor such a plan, Disability shall be determined                by the                Committee in its sole discretion. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.20 | "Disability                Benefit" shall mean the benefit set forth in Article                8. |
|------|---------------------------------------------------------------------------------------------------|

| 1.21 | "Election                Form" shall mean the form established from time to time by the Committee                that a Participant completes, signs and returns to the Committee                to make                an election under the Plan. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.22 | "Employee"                shall mean a person who is an employee of any                Employer. |
|------|--------------------------------------------------------------------------------------------------|

| 1.23 | "Employer(s)"                shall mean the Company and/or any of its subsidiaries (now in existence                or                hereafter formed or acquired) that have been selected by the Board                to                participate in the Plan and have adopted the                Plan. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.24 | "ERISA"                shall mean the Employee Retirement Income Security Act of 1974, as                amended                from time to time. |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.25 | "401(k)                Plan" shall be that certain Sierra Health Services, Inc. Profit                Sharing/401(k) Plan & Trust, dated January 1, 1989 and adopted by the                Company. |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.26 | "Monthly                Installment Method" shall be an installment payment method over the                duration selected by the Participant in accordance with this Plan,                calculated as follows: The Participant's Account Balance, as of the                date                of the Participant's Retirement, death, Disability or Termination                of                Employment, shall be multiplied by a fraction, the numerator of which                is 1                and the denominator of which is the number of periods over which                the                installment payments shall be paid. The result of this multiplication                shall be the amount of each installment payment for the Plan Year                in which                the Participant Retired, died, suffered a Disability or experienced                a                Termination of Employment and this amount shall be paid starting                on the                first day of the month following the Participant's Retirement, Death,                Disability or Termination of Employment and shall continue to be                paid on                the first day of each month thereafter during that Plan Year. For                each                subsequent Plan Year during the installment payment period, the                Participant's Account Balance shall be determined as of January 1                of that                Plan Year, in accordance with Section 3.8, after taking into account                all                previous installment payments, and such balance shall be multiplied                by the                fraction described above, except that the denominator shall be the                number                of remaining periods over which the installment payments are to be                paid.                The resulting amount shall be the amount of each installment payment                for                the Plan Year, which amount shall be paid on the first day of each                month                during the Plan Year. If a Participant has a positive Account Balance                after the end of the elected installment payment period, the remaining                Account Balance shall be paid in a lump sum on the first day of the                month                following the month in which the installment period ends. If any                installment, if paid, would reduce the Participant's Account Balance                to                zero or below, that installment payment shall be reduced so that                the                Participant's Account Balance does not go below zero and all future                installment payments shall cease. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.27 | "Participant"                shall mean any person (i) who, as an Employee, is selected to participate                in the Plan, (ii) who elects to participate in the Plan, (iii) who                signs a                Plan Agreement, an Election Form and a Beneficiary Designation Form,                (iv)                whose signed Plan Agreement, Election Form and Beneficiary Designation                Form are accepted by the Committee, (v) who commences participation                in the                Plan, and (vi) whose Plan Agreement has not terminated. A spouse                or former                spouse of a Participant shall not be treated as a Participant in                the Plan,                even if he or she has an interest in the Participant's benefits under                the                Plan under applicable law or as a result of property settlements                resulting                from legal separation or divorce. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.28 | "Plan"                shall mean the Company's Deferred Compensation Plan, which shall                be                evidenced by this instrument and by each Plan Agreement, as they                may be                amended from time to time. |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.29 | "Plan                Agreement" shall mean a written agreement, as may be amended from                time to                time, which is entered into by and between an Employer and a Participant.                The terms of any Plan Agreement may vary any of the terms set forth                in                this Plan and such changes shall be binding on the Employer and the                Participant if the Plan Agreement is signed by the Participant and                accepted by the Employer. The Plan Agreement executed by a Participant                and                accepted by the Employer shall provide for the entire benefit to                which                such Participant is entitled under the Plan; should there be more                than one                Plan Agreement, the Plan Agreement bearing the latest date of acceptance                by the Employer shall supersede all previous Plan Agreements in their                entirety and shall govern the agreement between the                parties. |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.30 | "Plan                Year" shall, for the first Plan Year, begin on May 1, 1996 and end                on                December 31, 1996. For each Plan Year thereafter, the Plan Year shall                begin on January 1 of each year and continue through December                31. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.31 | "Pre-Retirement                Survivor Benefit" shall mean the benefit set forth in Article                6. |
|------|----------------------------------------------------------------------------------------------------------------|

| 1.32 | "Retirement,"                "Retire(s)" or "Retired" shall mean, with respect to an Employee,                severance from employment from all Employers for any reason other                than a                leave of absence, death or Disability on or after age sixty-five                (65) or                on or after age fifty-five (55) with ten (10) Years of Service, subject                to                Section 10.3. |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.33 | "Retirement                Benefit" shall mean the benefit set forth in Article                5. |
|------|---------------------------------------------------------------------------------------------------|

| 1.34 | "Short-Term                Payout" shall mean the payout set forth in Section                4.1. |
|------|---------------------------------------------------------------------------------------------------|

| 1.35 | "Termination                Benefit" shall mean the benefit set forth in Article                7. |
|------|----------------------------------------------------------------------------------------------------|

| 1.36 | "Termination                of Employment" shall mean the ceasing of employment with all Employers,                voluntarily or involuntarily, for any reason other than Retirement,                Disability, death or an authorized leave of absence, subject to Section                10.3. |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.37 | "Trust"                shall mean the trust established pursuant to that certain Master                Trust                Agreement, dated as of May 1, 1996 between the Company and the trustee                named therein, as amended from time to                time. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.38 | "Unforeseeable                Financial Emergency" shall mean an unanticipated emergency that is                caused                by an event beyond the control of the Participant that would result                in                severe financial hardship to the Participant resulting from (i) a                sudden                and unexpected illness or accident of the Participant or a dependent                of                the Participant, (ii) a loss of the Participant's property due to                casualty, or (iii) such other extraordinary and unforeseeable                circumstances arising as a result of events beyond the control of                the                Participant, all as determined in the sole discretion of the                Committee. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.39 | "Unvested                Accrued Amounts" shall mean the part of a Participant's Company Matching                Account and Company Restoration Account which is not vested under                Section                3.7. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.40 | "Vested                Company Matching Account" shall have the meaning set forth in Section                3.7. |
|------|------------------------------------------------------------------------------------------------------------------|

| 1.41 | "Vested                Company Restoration Account" shall have the meaning set forth in                Section                3.7. |
|------|------------------------------------------------------------------------------------------------------------------------------------|

| 1.42 |   | "Years                of Service" shall mean the total number of full years in which a                Participant has been employed by one or more Employers. For purposes                of                this definition, a year of employment shall be a 365 day period (or                366                day period in the case of a leap year) that, for the first year of                employment, commences on the Employee's date of hiring and that,                for any                subsequent year, commences on an anniversary of that hiring date.                Any                partial year of employment shall not be                counted. |
|------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.1 | Selection                by Committee.                Participation in the Plan shall be limited to a select group of management                or highly compensated Employees of the Employers, as determined by                the                Committee in its sole discretion. From that group, the Committee                shall                select, in its sole discretion, Employees to participate in the Plan.                For                this purpose, the term "highly compensated" shall be interpreted                in a                manner consistent with regulations and other guidance under the                Code. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.2 | Enrollment                Requirements.                As a condition to participation, each selected Employee shall complete,                execute and return to the Committee, within 30 days of selection,                a Plan                Agreement, an Election Form and a Beneficiary Designation Form. In                addition, the Committee shall establish from time to time such other                enrollment requirements as it determines in its sole discretion are                necessary. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.3 | Eligibility;                Commencement of Participation.                Provided an Employee selected to participate in the Plan has met                all                enrollment requirements set forth in this Plan and required by the                Committee, including returning all required documents to the Committee                within 30 days of selection, that Employee shall commence participation                in                the Plan on the first day of the next month which begins following                the                date the Employee completes all enrollment requirements. If an Employee                fails to meet all such requirements within the required 30 day period,                that Employee shall not be eligible to participate in the Plan until                the                first day of a month during the Plan Year following the delivery                to and                acceptance by the Committee of the required                documents. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.4 | Termination                of Participation and/or Deferrals.                If the Committee determines in good faith that a Participant no longer                qualifies as a member of a select group of management or highly                compensated employees, as membership in such group is determined                in                accordance with Section 2.1 or otherwise under Sections 201(2), 301(a)(3)                and 401(a)(1) of ERISA, the Committee shall have the right, in its                sole                discretion, to (i) terminate any deferral election the Participant                has                made for the Plan Year in which the Participant's membership status                changes, (ii) prevent the Participant from making future deferral                elections and/or (iii) immediately distribute the Participant's then                Account Balance, determined as if there has occurred a Termination                of                Employment and terminate the Participant's participation in the Plan.                If                the Committee chooses to terminate the Participant's participation                in the                Plan, the Committee may, in its sole discretion, reinstate the Participant                to full Plan participation at such time in the future as the Participant                again becomes a member of the select group described above. The foregoing                notwithstanding, if the Participant ceases to qualify as "highly                compensated" under Section 2.1, the Committee may permit the Participant                to continue participation for a reasonable period thereafter in order                to                permit the Participant an opportunity to reattain "highly compensated"                status. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.1 | Minimum                Deferral. |
|-----|----------------------------------|

|   | (a) | Minimum.                For each Plan Year, a Participant may elect to defer, as his or her                Annual                Deferral Amount, a minimum of $2,000 from either his or her Base                Annual                Salary or Annual Bonus. If an election is made for less than the                stated                minimum amount, or if no election is made, the amount deferred shall                be                zero. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Short                Plan Year.                If a Participant first becomes a Participant after the first day                of a Plan                Year, or in the case of the first Plan Year of the Plan itself, the                minimum deferral shall be an amount equal to the minimum set forth                above,                multiplied by a fraction, the numerator of which is the number of                complete                months remaining in the Plan Year and the denominator of which is                12. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.2 | Maximum                Deferral. |
|-----|----------------------------------|

|   | (a) | Maximum.                For each Plan Year, a Participant may elect to defer, as his or her                Annual                Deferral Amount, Base Annual Salary and/or Annual Bonus up to the                following maximum percentages for each deferral                elected: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                              |      |         |  Maximum |        |
|-----------------------------------|-----------|--------------|---------------|--------|
| Deferral                          |      |  Amount |               |
|                              |      |         |          |   |
| Base                Annual Salary |  90% |         |
| Annual                Bonus       |  90% |         |

|   | (b) | Short                Plan Year.                If a Participant first becomes a Participant after the first day                of a Plan                Year, or in the case of the first Plan Year itself, for such Plan                Year                only, a Participant may elect to defer, as his or her Annual Deferral                Amount, Base Annual Salary and/or Annual Bonus that accrue after                the date                of entry into the Plan, a dollar amount up to an amount equal to                the                limits set forth in Section 3.2(a) above multiplied by such Participant's                total amount of Base Annual Salary and/or Annual Bonus for the entire                Plan                Year. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.3 | Election                to Defer; Effect of Election Form. |
|-----|------------------------------------------------------------|

|   | (a) | First                Plan Year.                In connection with a Participant's commencement of participation                in the                Plan, the Participant shall make an irrevocable deferral election                for the                Plan Year in which the Participant commences participation in the                Plan,                along with such other elections as the Committee deems necessary                or                desirable under the Plan. For these elections to be valid, the Election                Form must be completed and signed by the Participant, timely delivered                to                the Committee (in accordance with Section 2.3 above), and accepted                by the                Committee. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Subsequent                Plan Years.                For each succeeding Plan Year, an irrevocable deferral election for                that                Plan Year, and such other elections as the Committee deems necessary                or                desirable under the Plan, shall be made by timely delivering to the                Committee, in accordance with its rules and procedures, before the                end of                the Plan Year preceding the Plan Year for which the election is made,                a                new Election Form. If no such Election Form is timely delivered for                a Plan                Year, no Annual Deferral Amount shall be withheld for that Plan                Year. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.4 | Withholding                of Annual Deferral Amounts.                For each Plan Year, the Base Annual Salary portion of the Annual                Deferral                Amount shall be withheld in equal amounts from each regularly scheduled                Base Annual Salary payroll, commencing at the earliest practicable                payroll                after participation begins. The Annual Bonus portion of the Annual                Deferral Amount shall be withheld at the time the Annual Bonus is                or                otherwise would be paid to the Participant, whether or not this occurs                during the Plan Year itself. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.5 | Annual                Company Matching Amount.                With respect to Plan Years prior to and including the 1999 Plan Year                and                in the 2006 Plan Year and later Plan Years, if, and only if, a Participant                participates in the 401(k) Plan to the maximum extent possible under                the                limits applicable to the Plan for the Plan Year, the Participant's                Annual                Company Matching Amount for such Plan Year shall be equal to 50%                of the                Participant's Annual Deferral Amount for such Plan Year, up to an                amount                that does not exceed the lesser of 6% of the Participant's Base Annual                Salary for 2006 and later Plan Years (5% for 1999 and earlier Plan                Years)                or 50% of the IRC 402(g)(1) limit in the effect for the Plan Year,                reduced                by the amount of any Company matching contributions made to the 401(k)                Plan on his or her behalf for the plan year of the 401(k) Plan that                corresponds to the Plan Year. The Annual Company Matching Amount                shall be                credited to the Participant's Company Matching Account as of the                first day                of February of the Plan Year following the Plan Year to which it                relates.                Notwithstanding the above, if a Participant is not employed by an                Employer                as of the last day of a Plan Year other than by reason of his or                her                Retirement, Disability or death, the Annual Company Matching Amount                for                such Plan Year shall be zero. In the event of Retirement, Disability                or                death, a Participant shall be credited with the Annual Company Matching                Amount for the Plan Year in which he or she Retires, dies or becomes                disabled. The foregoing notwithstanding, for any Plan Year from the                2000                Plan Year through the 2005 Plan Year, no Annual Company Matching                Amount                shall be credited to the Participant's Company Matching Account,                although                prior Annual Company Matching Amounts credited to such Account shall                remain subject to the Plan. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.6 | Annual                Company Restoration Amount.                The Participant's Annual Company Restoration Amount for each Plan                Year                beginning on or after January 1, 1997 shall be equal to the amount                of                employer contributions other than matching contributions under the                401(k)                Plan which would have been made on the Participant's behalf and allocated                to the Participant's account on or after July 1, 1997 for such Plan                Year                but for one or more limitations imposed by the 401(k) Plan pursuant                to the                Code, including but not limited to any such amounts resulting from                the                application of the compensation limitations contained in Code Section                401(a)(17) or the limitations contained in Code Section 415. For                purposes                of this Section 3.6, employer contributions under the 401(k) Plan                exclude                contributions resulting from the cash or deferred arrangement under                the                401(k) Plan but include contributions resulting from the reallocation                of                prior employer contributions (other than matching contributions)                forfeited                by other 401(k) Plan participants. The Annual Company Restoration                Amount                shall be credited to the Participant's Company Restoration Account                as of                the date or dates such amounts would have been allocated to the                Participant's account(s) under the 401(k) Plan if such amounts had                in fact                been allocated under the 401(k) Plan. The foregoing notwithstanding,                if a                Participant is not employed by an Employer as of the last day of                a Plan                Year other than by reason of his or her Retirement, Disability or                death,                the Annual Company Restoration Amount for such Plan Year shall be                zero. In                the event of Retirement, Disability or death, a Participant shall                be                credited with the Annual Company Restoration Amount for the Plan                Year in                which he or she Retires, dies or becomes disabled. The Participant's                Annual Company Restoration Amount for each Plan Year prior to the                Plan                Year beginning January 1, 1997 shall be zero. It is understood that                the                Company will discontinue employer contributions other than matching                contributions under the 401(k) Plan in Plan Years after 1999, so                that no                amount will be credited as an Annual Company Restoration Amounts                in                respect of such Plan Years. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.7 | Vested                Company Matching Account, Vested Company Restoration Account and                Deferral                Account.                With respect to all benefits under this Plan other than the Termination                Benefit, a Participant's Vested Company Matching Account shall equal                100%                of such Participant's Company Matching Account and a Participant's                Vested                Company Restoration Account shall equal 100% of such Participant's                Company                Restoration Account. With respect to the Termination Benefit, in                the case                of a Termination of Employment prior to July 1, 1999, the vesting                of a                Participant's Company Matching Account and Company Restoration Account                shall be governed by the terms of this Plan as in effect at the time                of                such Termination of Employment. With respect to the Termination Benefit,                in the case of a Termination of Employment on or after July 1, 1999,                a                Participant's Company Matching Account and Company Restoration Account                shall vest on the basis of the Partici-pant's Years of Service at                the time                the Participant experiences a Termination of Employment, in accordance                with the following schedule for balances resulting from Company Matching                Amounts and Company Restoration Amounts for the Plan Year after                1999: |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                               |   |   | Vested                Percentage of                                                   |                           |
|------------------------------------------------------------------------------------|--------|--------|---------------------------------------------------------------------------------------|--------------------------------|
| Years                of Service at Date ofTermination                of Employment |   |   | Company                Matching Account andCompany                Restoration Account |
|                                                                               |   |   |                                                                                  |                           |   |
| Less                than 1 year                                                    |   |   |                                                                                  |                   0% |   |   |
| 1                year or more, but less than 2                                     |   |   |                                                                                  |  33%                      |   |   |
| 2                years or more, but less than 3                                    |   |   |                                                                                  |  66%                      |   |   |
| 3                years or more                                                     |   |   |                                                                                  | 100%                           |   |   |

| 3.8 | Crediting/Debiting                of Account Balances.                In accordance with, and subject to, the rules and procedures that                are                established from time to time by the Committee, in its sole discretion,                amounts shall be credited or debited to a Participant's Account Balance                (and to the Participant's Unvested Accrued Amounts) in accordance                with the                following rules: |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | Election                of Measurement Funds.                A                Participant, in connection with his or her initial deferral election                in                accordance with Section 3.3(a) above, shall elect, on the Election                Form,                one or more Measurement Fund(s) (as described in Section 3.8(c) below)                to                be used to determine the additional amounts to be credited or debited                to                his or her Account Balance (and Unvested Accrued Amounts) from the                date on                which the Participant commences participation in the Plan and continuing                thereafter, unless changed in accordance with the next sentence.                Commencing with the January 1 or July 1 ("Investment Election Date")                that                follows the Participant's commencement of participation in the Plan                and on                each subsequent Investment Election Date during which the Participant                participates in the Plan, no later than the day before an Investment                Election Date, the Participant may (but is not required to) elect,                by                submitting an Election Form to the Committee that is accepted by                the                Committee, to add or delete one or more Measurement Fund(s) tobe                used to                determine the amounts to be credited or debited to his or her Account                Balance (and Unvested Accrued Amounts), or to change the portion                of his or                her Account Balance (and Unvested Accrued Amounts) allocated to each                previously or newly elected Measurement Fund. If an election is made                in                accordance with the previous sentence, it shall apply to the next                Investment Election Date and continue thereafter, unless changed                in                accordance with the previous sentence. Notwith-stand-ing the foregoing,                the maximum transfer that may be made from the Declared Rate Measurement                Fund to another Measurement Fund in any one Plan Year cannot exceed                20% of                the maximum balance in the Participant's account in the Declared                Rate                Measurement Fund in the current Plan Year and the four prior Plan                Years,                provided that this restriction shall no longer apply upon termination                of                the Declared Rate Measurement Fund in accordance with Section                3.8(c). |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Proportionate                Allocation.                In making any election described in Section 3.8(a) above, the Participant                shall specify on the Election Form, in whole percentage points (1%),                the                percentage of his or her Account Balance (and Unvested Accrued Amounts)                to                be allocated to a Measurement Fund (as if the Participant was making                an                investment in that Measurement Fund with that portion of his or her                Account Balance and Unvested Accrued                Amounts). |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | Measurement                Funds.                The Participant may elect one or more measurement funds, based on                certain                mutual funds (the "Measurement Funds"), for the purpose of crediting                or                debiting amounts to his or her Account Balance (and Unvested Accrued                Amounts). The Committee shall select the mutual funds that are to                be used                as Measurement Funds. As necessary, the Committee may, in its sole                discretion, discontinue, substitute or add a Measurement Fund at                any time.                Each such action will take effect as of the first day of the calendar                quarter that follows by thirty (30) days the day on which the Committee                gives Participants advance written notice of such change. In addition,                a                Declared Rate Measurement Fund shall be maintained until December                31,                1999, under which interest shall be credited at a rate as specified                by the                Company on the November 1 of the year prior to the Plan Year for                which the                amount of interest is being determined; provided, however, that as                of                January 1, 2000, the Declared Rate Measurement Fund will be terminated                and                all balances therein shall be transferred to such other Measurement                Funds                as may have been elected by the Participant or, in the absence of                any                election, to a Measurement Fund consisting of one or more Guaranteed                Interest Contracts. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | Crediting                or Debiting Method.                The performance of each selected Measurement Fund (either positive                or                negative) will be determined by the Committee in its sole discretion                based                on the performance of the Measurement Funds themselves or, in the                case of                the Declared Rate Measurement Fund (prior to its termination), based                on                the amount of accrued interest credited to the fund. A Participant's                Account Balance (and Unvested Accrued Amounts) shall be credited                or                debited based on such performance of the Measurement Funds as determined                by the Committee in its sole discretion. As of each Investment Election                Date, the Committee shall distribute to the Participants a statement                of                their respective Account Balances (and Unvested Accrued Amounts).                Furthermore, in the event of a Participant's termination of employment                or                any other event requiring a determination of the Participant's Benefit                or                the value of a Participant's Account Balance, the Account Balance                shall be                determined based on the performance of the relevant Measurement Fund(s)                through the last date of the pay period during which the event occurs                and                shall not be further adjusted                thereafter. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (e) | No                Actual Investment.                Notwithstanding any other provision of this Plan that may be interpreted                to the contrary, the Measurement Funds are to be used for measurement                purposes only, and a Participant's election of any such Measurement                Fund,                the allocation to his or her Account Balance (and Unvested Accrued                Amounts) thereto, the calculation of additional amounts and the crediting                or debiting of such amounts to a Partici-pant's Account Balance (and                Unvested Accrued Amounts) shall not be considered or construed in                any                manner as an actual investment of his or her Account Balance (or                Unvested                Accrued Amounts) in any such Measurement Fund. In the event that                the                Company or the Trustee (as that term is defined in the Trust), in                its own                discretion, decides to invest funds in any or all of the Measurement                Funds, no Participant shall have any rights in or to such investments                themselves. Without limiting the foregoing, a Participant's Account                Balance (and Unvested Accrued Amounts) shall at all times be a bookkeeping                entry only and shall not represent any investment made on his or                her                behalf by the Company or the Trust; the Participant shall at all                times                remain an unsecured creditor of the                Company. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.9 | FICA,                Withholding and Other Taxes.                For each Plan Year in which an Annual Deferral Amount is being withheld                or                an Annual Company Matching Amount or Annual Company Restoration Amount                is                credited to a Participant, the Participant's Employer(s) shall withhold                from that portion of the Participant's Base Annual Salary and/or                Annual                Bonus that is not being deferred, in a manner determined by the                Employer(s), the Participant's share of FICA and other employment                taxes.                If necessary, the Committee shall reduce the Annual Deferral Amount                in                order to comply with this Section 3.9. In addition, the Participant's                Employer(s) or the Trust, shall withhold from any payments made to                a                Participant under this Plan all federal, state and local income,                employment and other taxes required to be withheld in connection                with such                payments, in amounts and in a manner to be determined in the sole                discretion of the Employer(s) or the                Trust. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.10 | Rollovers                From Prior Deferred Compensation Plan.                A                Participant who participated in the Company's prior nonqualified                deferred                compensation plan shall have the right, under such rules and at such                times                as are prescribed by the Committee, to roll over the benefit that                the                Participant is entitled to receive pursuant to such prior nonqualified                deferred compensation plan so that such amount shall be held and                administered pursuant to the terms of this Plan and shall be received                at                the same time that benefits are received pursuant to this                Plan. |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.1 | Short-Term                Payout.                In connection with each election to defer an Annual Deferral Amount,                a                Participant may elect to receive a future "Short-Term Payout" from                the                Plan with respect to that Annual Deferral Amount. Subject to the                Deduction                Limitation, the Short-Term Payout shall be a lump sum payment in                an amount                that is equal to the Annual Deferral Amount plus amounts credited                or                debited in the manner provided in Section 3.8 above on that amount,                determined at the time of the Short-Term Payout becomes payable.                If the                Annual Deferral Amount is deferred in the 1999 Plan Year or an earlier                Plan Year, each Short-Term Payout elected shall be paid, subject                to the                Deduction Limitation, within 60 days of the first day of the Plan                Year                that is at least four years after the last day of the Plan Year in                which                the Annual Deferral Amount is actually deferred, subject to the terms                and                conditions of this Plan. If the Annual Deferral Amount is deferred                after                the 1999 Plan Year, each Short-Term Payout elected shall be paid,                subject                to the Deduction Limitation, within 60 days of the first day of the                Plan                Year elected by the Participant that is two or more years after the                last                day of the Plan Year in which the Annual Deferral Amount is actually                deferred, subject to the terms and conditions of this Plan. By way                of                example, if a Short-Term Payout is elected for amounts that are deferred                in the Plan Year commencing January 1, 1997, the Short-Term Payout                becomes                payable within 60 days after January 1, 2002; if a Short-Term Payout                is                elected for amounts that are deferred in the Plan Year commencing                January                1, 2000, the earliest that the Participant could elect to receive                such                Short-Term Payout would be 60 days after January 1, 2003 (although                the                Participant would be permitted to elect a greater number of years                of                deferral for the Short-Term                Payout). |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.2 | Other                Benefits Take Precedence Over Short-Term Payout.                Should an event occur that triggers a benefit under Articles 5, 6,                7 or 8                or Section 16.14, any Annual Deferral Amount, plus amounts credited                or                debited thereon, that is subject to a Short-Term Payout election                under                Section 4.1 shall not be paid in accordance with Section 4.1 but                shall be                paid in accordance with the other applicable Article or                Section. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.3 | Withdrawal                Payout/Suspensions for Unforeseeable Financial Emergencies.                If the Participant experiences an Unforeseeable Financial Emergency,                the                Participant may petition the Committee to (i) suspend any deferrals                required to be made by a Participant and/or (ii) receive a partial                or full                payout from the Plan. The payout shall not exceed the lesser of the                Participant's Account Balance, calculated as if such Participant                were                receiving a Termination Benefit, or the amount reasonably needed                to                satisfy the Unforeseeable Financial Emergency. If, subject to the                sole                discretion of the Committee, the petition for a suspension and/or                payout                is approved, suspension shall take effect upon the date of approval                and                any payout shall be made within 60 days of the date of approval.                The                payment of any amount under this Section 4.3 shall not be subject                to the                Deduction Limitation. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.4 | Withdrawal                Election.                A                Participant may elect, at any time, to withdraw all of his or her                Account                Balance, less a withdrawal penalty equal to 7% of such amount (the                net                amount shall be referred to as the "Withdrawal Amount"). This election                can                be made at any time, before or after Retirement, Disability, death                or                Termination of Employment, and whether or not the Participant (or                Beneficiary) is in the process of being paid pursuant to an installment                payment schedule. If made before Retirement, Disability or death,                a                Participant's Withdrawal Amount shall be his or her Account Balance                calculated as if there had occurred a Termination of Employment as                of the                day of the election. No partial withdrawals of the Withdrawal Amount                shall                be allowed. The Participant shall make this election by giving the                Committee advance written notice of the election in a form determined                from                time to time by the Committee. The Participant shall be paid the                Withdrawal Amount within 60 days of his or her election. Once the                Withdrawal Amount is paid, the Participant's participation in the                Plan                shall terminate, the Participant's Unvested Accrued Amounts will                be                forfeited and the Participant shall not be eligible to participate                in the                Plan until the first month that begins more than one year after his                or her                participation in the Plan terminated, at which time he or she will                be                eligible to reenroll on terms similar to those applicable to a newly                hired                employee. The payment of this Withdrawal Amount shall not be subject                to                the Deduction Limitation. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.1 | Retirement                Benefit.                Subject to the Deduction Limitation, a Participant who Retires shall                receive, as a Retirement Benefit, his or her Account                Balance. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.2 | Payment                of Retirement Benefit.                A                Participant, in connection with his or her commence-ment of participation                in the Plan, shall elect on an Election Form to receive the Retirement                Benefit in a lump sum or pursuant to a Monthly Installment Method                of 60,                120 or 180 months. The Participant may annually change his or her                election                to an allowable alternative payout period by submitting a new Election                Form to the Committee, provided that any such Election Form is submitted                at least one year prior to the Participant's Retirement and is accepted                by                the Committee in its sole discretion. The Election Form most recently                accepted by the Committee shall govern the payout of the Retirement                Benefit. If a Participant does not make any election with respect                to the                payment of the Retirement Benefit, such benefit shall be payable                in a lump                sum. The lump sum payment shall be made, or installment payments                shall                commence, no later than 60 days after the date the Participant Retires,                subject to Section 10.3 (which delays commencement of payment of                the                Retirement Benefit if the Participant enters into a consulting arrangement                with the Company following the Participant's Retirement). Any payment                made                shall be subject to the Deduction                Limitation. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.3 | Death                Prior to Completion of Retirement Benefit.                If a Participant dies after Retirement but before the Retirement                Benefit                is paid in full, the Participant's unpaid Retirement Benefit payments                shall continue and shall be paid to the Participant's Beneficiary                (a) over                the remaining number of months and in the same amounts as that benefit                would have been paid to the Participant had the Participant survived,                or                (b) in a lump sum, if reques-ted by the Beneficiary and allowed in                the                sole discretion of the Committee, that is equal to the Participant's                unpaid remaining Account Balance. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.1 | Pre-Retirement                Survivor Benefit.                Subject to the Deduction Limitation, the Participant's Beneficiary                shall                receive a Pre-Retirement Survivor Benefit equal to the Participant's                Account Balance if the Participant dies before he or she Retires,                experiences a Termination of Employment or suffers a                Disability. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.2 | Payment                of Pre-Retirement Survivor Benefit.                The Pre-Retirement Survivor Benefit shall be paid in the same manner                and                at the same time as specified in the election made by the Participant                pursuant to Section 5.2. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 7.1 | Termination                Benefit.                Subject to the Deduction Limitation, the Participant shall receive                a                Termination Benefit, which shall be equal to the Participant's Account                Balance (i.e., determined based on Vested Company Matching Contributions                and Vested Company Restoration Contributions) if a Participant experiences                a Termination of Employment prior to his or her Retirement, death                or                Disability. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 7.2 | Payment                of Termination Benefit.                The Termination Benefit shall be paid in a lump sum within 60 days                of the                Termination of Employment, subject to Section 10.3. Notwithstanding                the                foregoing, a Participant may elect either (i) upon his election to                participate in the Plan or (ii) at any time at least one year prior                to                Termination of Employment to receive the Termination Benefit in three,                five, or ten annual installments. In such case, the Termination Benefit                shall be paid in the applicable number of installments, commencing                no                later than 60 days after the Participant's Termination of Employment,                subject to Section 10.3 (which delays commencement of payment of                the                Termination Benefit if the Participant enters into a consulting                arrangement with the Company following the Participant's Termination                of                Employment). Any payment made shall be subject to the Deduction                Limitation. The Participant may annually change his or her election                to an                allowable alternative payout period by submitting a new Election                Form to                the Committee, provided that any such Election Form is submitted                at least                one year prior to the Participant's Termination of Employment and                is                accepted by the Committee in its sole discretion. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.1 | Disability                Waiver. |
|-----|-----------------------------------|

|   | (a) | Waiver                of Deferral.                A                Participant who is determined by the Committee to be suffering from                a                Disability shall be excused from fulfilling that portion of the Annual                Deferral Amount commitment that would otherwise have been withheld                from a                Participant's Base Annual Salary and/or Annual Bonus for the Plan                Year                during which the Participant first suffers a Disability. During the                period                of Disability, the Participant shall not be allowed to make any additional                deferral elections, but will continue to be considered a Participant                for                all other purposes of this Plan. Notwithstanding the foregoing, if                the                Disability is determined by the Committee to be expected to be of                a short                term duration, the Annual Deferral Amount shall continue to be withheld                from a Participant's Base Annual Salary and/or Annual                Bonus. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Return                to Work.                If a Participant returns to employment with an Employer, after a                Disability ceases, the Participant may elect to defer an Annual Deferral                Amount for the Plan Year following his or her return to employment                or                service and for every Plan Year thereafter while a Participant in                the                Plan; provided such deferral elections are otherwise allowed and                an                Election Form is delivered to and accepted by the Committee for each                such                election in accordance with Section 3.3                above. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.2 | Continued                Eligibility; Disability Benefit.                A                Participant suffering a Disability shall, for benefit purposes under                this                Plan, continue to be considered to be employed, and shall be eligible                for                the benefits provided for in Articles 4, 5, 6 or 7 in accordance                with the                provisions of those Articles. Notwithstanding the above, the Committee                shall have the right to, in its sole and absolute discretion and                for                purposes of this Plan only, and must in the case of a Participant                who is                otherwise eligible to Retire if either clause (i) or (ii) of this                sentence                applies, deem the Participant to have experienced a Termination of                Employment, or in the case of a Participant who is eligible to Retire,                to                have Retired, at any time (or in the case of a Participant who is                eligible                to Retire, as soon as practicable) after such Participant (i) is                determined to be permanently disabled under the Participant Employer's                long-term disability plan (or would have been determined to be permanently                disabled had he or she participated in that plan), or (ii), if such                a plan                does not exist, is determined to be permanently disabled by the Committee                in its sole discretion, or (iii) is determined by the Committee,                in its                sole discretion, to have suffered a partial disability of such a                nature                that the Participant is unable to perform the material duties of                his or                her position. In such a case (whether under clause (i), (ii) or (iii)),                the Participant shall receive a Disability Benefit equal to his or                her                Account Balance at the time the Commit-tee's determination. The Disability                Benefit shall be paid in the same manner and at the same time as                specified                in the election made by the Participant pursuant to Section 5.2,                unless                the Committee in its sole discretion elects at any time to pay such                amount                or any remaining amount in a lump sum payment. Any payment made shall                be                subject to the Deduction Limitation. If a Participant is deemed to                have a                Termination of Employment under this Section 8.2, a subsequent event                that                would also constitute a Termination of Employment will be disregarded,                and                any resumption of full duties shall result in reinstatement to                participation under the Plan only on such terms, as the Committee                may then                approve, that avoid duplication of benefits                hereunder. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.1 | Beneficiary.                Each Participant shall have the right, at any time, to designate                his or                her Beneficiary(ies) (both primary as well as contingent) to receive                any                benefits payable under the Plan to a beneficiary upon the death of                a                Participant. The Beneficiary designated under this Plan may be the                same as                or different from the Beneficiary designation under any other plan                of an                Employer in which the Participant                participates. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.2 | Beneficiary                Designation; Change; Spousal Consent.                A                Participant shall designate his or her Beneficiary by completing                and                signing the Beneficiary Designation Form, and returning it to the                Committee or its designated agent. A Participant shall have the right                to                change a Beneficiary by completing, signing and otherwise complying                with                the terms of the Beneficiary Designation Form and the Committee's                rules                and procedures, as in effect |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.3 | Acknowledgment.                No designation or change in designation of a Beneficiary shall be                effective until received, accepted and acknowledged in writing by                the                Committee or its designated agent. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.4 | No                Beneficiary Designation.                If a Participant fails to designate a Beneficiary as provided in                Sections                9.1, 9.2 and 9.3 above or, if all designated Beneficiaries predecease                the                Participant or die prior to complete distribution of the Participant's                benefits, then the Participant's designated Beneficiary shall be                deemed to                be his or her surviving spouse. If the Participant has no surviving                spouse, the benefits remaining under the Plan to be paid to a Beneficiary                shall be payable to the executor or personal representative of the                Participant's estate. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.5 | Doubt                as to Beneficiary.                If the Committee has any doubt as to the proper Beneficiary to receive                payments pursuant to this Plan, the Committee shall have the right,                exercisable in its discretion, to cause the Participant's Employer                to                withhold such payments until this matter is resolved to the Committee's                satisfaction. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.6 | Discharge                of Obligations.                The payment of benefits under the Plan to a Beneficiary shall fully                and                completely discharge the Company, all Employers and the Committee                from all                further obligations under this Plan with respect to the Participant,                and                that Participant's Plan Agreement shall terminate upon such full                payment                of benefits. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 10.1 | Paid                Leave of Absence.                If a Participant is authorized by the Participant's Employer for                any                reason to take a paid leave of absence from the employment of the                Employer, the Participant shall continue to be considered employed                by the                Employer and the Annual Deferral Amount shall continue to be withheld                during such paid leave of absence in accordance with Section                3.3. |
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| 10.2 | Unpaid                Leave of Absence.                If a Participant is authorized by the Participant's Employer for                any                reason to take an unpaid leave of absence from the employment of                the                Employer, the Participant shall continue to be considered employed                by the                Employer and the Participant shall be excused from making deferrals                until                the earlier of the date the leave of absence expires or the Participant                returns to a paid employment status. Upon such expiration or return,                deferrals shall resume for the remaining portion of the Plan Year                in which                the expiration or return occurs, based on the deferral election,                if any,                made for that Plan Year. If no election was made for that Plan Year,                no                deferral shall be withheld. |
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| 10.3 | Consulting                Arrangements.                Other provisions of the Plan notwithstand-ing, if the Company enters                into                a consulting arrangement with a Participant effective upon the                Participant's Retirement or Termination of Employment, the payment                of the                Retirement Benefit or Termination Benefit shall be delayed. In this                case,                the Participant will be treated as though employment continued until                the                consulting arrangement terminates for purposes of determining the                time at                which payment of the Retirement Benefit or Termination Benefit will                commence. This provision will not limit the Participant's withdrawal                rights under Section 4.3 or 4.4 during the pendency of the consulting                arrangement, but the Participant will not be permitted to defer                compensation payable in connection with such consulting arrangement                under                the Plan. Any determination of whether the Participant's severance                from                employment constitutes a Retirement or Termination of Employment                shall be                determined based on his or her circumstances at the time employment                terminates, without regard to any continued service pursuant to the                consulting arrangement. |
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| 11.1 | Termination.                Each Employer reserves the right to terminate the Plan at any time                with                respect to any or all of its Participants by the actions of its board                of                directors. Upon the termination of the Plan with respect to any Employer,                the Plan Agreements of the affected Participants who are employed                by that                Employer shall terminate and their Account Balance, determined as                if they                had experienced a Termination of Employment on the date of Plan                termination or, if Plan termination occurs after the date upon which                a                Participant was eligible to Retire, then with respect to that Participant                as if he or she had Retired on the date of Plan termination, shall                be paid                to the Participants as follows: Prior to a Change in Control, if                the Plan                is terminated with respect to all of its Participants, an Employer                shall                have the right, in its sole discretion, and notwithstanding any elections                made by the Participant, to pay such benefits in a lump sum promptly                after                termination or pursuant to a Monthly Installment Method of up to                15 years,                with amounts credited and debited during the installment period as                provided herein, except that, if the Plan is terminated with respect                to                less than all of its Participants, an Employer shall be required                to pay                such benefits in a lump sum promptly after termination. After a Change                in                Control, the Employer shall be required to pay such benefits in a                lump sum                except that, if a Participant has elected, upon his election to                participate in the Plan or at least one year prior to such termination                of                the Plan, to receive the benefits in three, five, or ten annual                installments under Section 7.2, the Employer shall pay such benefits                in                the applicable number of annual installments commencing promptly                after                such termination. The termination of the Plan shall not adversely                affect                any Participant or Beneficiary who has become entitled to the payment                of                any benefits under the Plan prior to such termination; provided however,                that the Employer shall have the right to accelerate installment                payments                by paying the Account Balance in a lump sum or pursuant to a Monthly                Installment Method using fewer months (except following a Change                in                Control in the case of Participant who has elected under Section                7.2 to                receive the benefits in a three, five or ten annual                installments). |
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| 11.2 | Amendment.                Any Employer may, at any time, amend or modify the Plan in whole                or in                part with respect to that Employer by the actions of its board of                directors, or, in the case of the Company, by the actions of the                Committee, provided that any Committee-approved amendment or modification                that would materially increase the Company’s expense or the benefits to                Participants with respect to the Plan or that would be subject to                approval                of shareholders of the Company must be ratified by the Company’s Board of                Directors. The foregoing not withstanding, (i) no amendment or                modification shall be effective to decrease or restrict the value                of a                Participant's Account Balance in existence at the time the amendment                or                modification is made, calculated as if the Participant had experienced                a                Termination of Employment as of the effective date of the amendment                or                modification, or, if the amendment or modification occurs after the                date                upon which the Participant was eligible to Retire, the Participant had                Retired as of the effective date of the amendment or modification;                and                (ii) the amendment or modification of the Plan shall not affect any                Participant or Beneficiary who has become entitled to the payment                of                benefits under the Plan as of the date of the amendment or modification;                provided, however, that the Employer shall have the right to accelerate                installment payments by paying the Account Balance in a lump sum                or                pursuant to a Monthly Installment Method using fewer                months. |
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| 11.3 | Plan                Agreement.                Despite the provisions of Sections 11.1 and 11.2 above, if a Participant's                Plan Agreement contains benefits or limitations that are not in this                Plan                document, the Employer may only amend or terminate such provisions                with                the consent of the Participant. |
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| 11.4 | Effect                of Payment.                The full payment of the applicable benefit under Section 4.4 or Articles                5, 6, 7 or 8 of the Plan shall completely discharge all obligations                to a                Participant and his or her designated Beneficiaries under this Plan                and                the Participant's Plan Agreement shall                terminate. |
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| 12.1 | Committee                Duties.                This Plan shall be administered by a Committee which shall consist                of the                Board, or such committee as the Board shall appoint. Members of the                Committee may be Participants under this Plan. The Committee shall                also                have the discretion and authority to (i) make, amend, interpret,                and                enforce all appropriate rules and regulations for the administration                of                this Plan and (ii) decide or resolve any and all questions including                interpretations of this Plan, as may arise in connection with the                Plan.                The Committee may, in its sole discretion, waive or modify the length                of                the advance-election period a Participant is required to make an                election                as to the manner and timing of payment of Retirement or Termination                Benefits under Sections 5.2 or 7.2 or in connection with the termination                of the Plan under Section 11.1. |
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| 12.2 | Agents.                In the administration of this Plan, the Committee may, from time                to time,                employ agents and delegate to them such administrative duties as                it sees                fit (including acting through a duly appointed representative) and                may                from time to time consult with counsel who may be counsel to any                Employer. |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 12.3 | Binding                Effect of Decisions.                The decision or action of the Committee with respect to any question                arising out of or in connection with the administration, interpretation                and application of the Plan and the rules and regulations promulgated                hereunder shall be final and conclusive and binding upon all persons                having any interest in the Plan. |
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| 12.4 | Indemnity                of Committee.                All Employers shall indemnify and hold harmless the members of the                Committee against any and all claims, losses, damages, expenses or                liabilities arising from any action or failure to act with respect                to this                Plan, except in the case of willful misconduct by the Committee or                any of                its members. |
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| 12.5 | Employer                Information.                To enable the Committee to perform its functions, each Employer shall                supply full and timely information to the Committee on all matters                relating to the compensation of its Participants, the date and                circumstances of the Retirement, Disability, death or Termination                of                Employment of its Participants, and such other pertinent information                as                the Committee may reasonably                require. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 13.1 | Coordination                with Other Benefits.                The benefits provided for a Participant and Participant's Beneficiary                under the Plan are in addition to any other benefits available to                such                Participant under any other plan or program for employees of the                Participant's Employer. The Plan shall supplement and shall not supersede,                modify or amend any other such plan or program except as may otherwise                be                expressly provided. |
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| 14.1 | Presentation                of Claim.                Any Participant or Beneficiary of a deceased Participant (such Participant                or Beneficiary being referred to below as a "Claimant") may deliver                to the                Committee a written claim for a determination with respect to the                amounts                distributable to such Claimant from the Plan. If such a claim relates                to                the contents of a notice received by the Claimant, the claim must                be made                within 60 days after such notice was received by the Claimant. All                other                claims must be made within 180 days of the date on which the event                that                caused the claim to arise occurred. The claim must state with                particularity the determination desired by the                Claimant. |
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| 14.2 | Notification                of Decision.                The Committee shall consider a Claimant's claim within a reasonable                time,                and shall notify the Claimant in                writing: |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | that                the Claimant's requested determination has been made, and that the                claim                has been allowed in full; or |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | that                the Committee has reached a conclusion contrary, in whole or in part,                to                the Claimant's requested determination, and such notice must set                forth in                a manner calculated to be understood by the                Claimant: |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | the                specific reason(s) for the denial of the claim, or any part of                it; |
|--------|-----|------------------------------------------------------------------------------------------------------|

|   | (ii) | specific                reference(s) to pertinent provisions of the Plan upon which such                denial                was based; |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | a                description of any additional material or information necessary for                the                Claimant to perfect the claim, and an explanation of why such material                or                information is necessary; and (iv) an explanation of the claim review                procedure set forth in Section 14.3                below. |
|--------|-------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 14.3 | Review                of a Denied Claim.                Within 60 days after receiving a notice from the Committee that a                claim                has been denied, in whole or in part, a Claimant (or the Claimant's                duly                authorized representative) may file with the Committee a written                request                for a review of the denial of the claim. Thereafter, but not later                than 30                days after the review procedure began, the Claimant (or the Claimant's                duly authorized representative): |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | may                review pertinent documents; |
|--------|-----|------------------------------------------------|

|   | (b) | may                submit written comments or other documents;                and/or |
|--------|-----|--------------------------------------------------------------------------------------|

|   | (c) | may                request a hearing, which the Committee, in its sole discretion, may                grant.  |
|--------|-----|--------------------------------------------------------------------------------------------------------------------|

| 14.4 | Decision                on Review.                The Committee shall render its decision on review promptly, and not                later                than 60 days after the filing of a written request for review of                the                denial, unless a hearing is held or other special circumstances require                additional time, in which case the Committee's decision must be rendered                within 120 days after such date. Such decision must be written in                a manner                calculated to be understood by the Claimant, and it must                contain: |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | specific                reasons for the decision; |
|--------|-----|---------------------------------------------------|

|   | (b) | specific                reference(s) to the pertinent Plan provisions upon which the decision                was                based; and |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | such                other matters as the Committee deems                relevant. |
|--------|-----|-----------------------------------------------------------------------------------|

| 14.5 | Legal                Action.                A                Claimant's compliance with the foregoing provisions of this Article                14 is                a mandatory prerequisite to a Claimant's right to commence any legal                action with respect to any claim for benefits under this                Plan. |
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| 15.1 | Establishment                of the Trust.                The Company shall establish the Trust, and each Employer shall at                least                annually transfer over to the Trust such assets as the Employer determines                are necessary to provide, on a present value basis, for its future                liabilities created with respect to all Annual Deferral Amounts,                Company                Matching Amounts and Company Restoration Amounts for such Employer's                Participants for all periods prior to the transfer, as well as the                credits                and debits to the Participants' Account Balance (and Unvested Accrued                Amounts) for all periods prior to the transfer, taking into consideration                the value of the assets in the trust at the time of the                transfer. |
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| 15.2 | Interrelationship                of the Plan and the Trust.                The provisions of the Plan and the Plan Agreement shall govern the                rights                of a Participant to receive distributions pursuant to the Plan. The                provisions of the Trust shall govern the rights of the Employers,                Participants and the creditors of the Employers to the assets transferred                to the Trust. Each Employer shall at all times remain liable to carry                out                its obligations under the Plan. |
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| 15.3 | Distributions                From the Trust.                Each Employer's obligations under the Plan may be satisfied with                Trust                assets distributed pursuant to the terms of the Trust, and any such                distribution shall reduce the Employer's obligations under this                Plan. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 16.1 | Unsecured                General Creditor.                Participants and their Beneficiaries, heirs, successors and assigns                shall                have no legal or equitable rights, interests or claims in any property                or                assets of an Employer. For purposes of the payment of benefits under                this                Plan, any and all of an Employer's assets shall be, and remain, the                general, unpledged unrestricted assets of the Employer. An Employer's                obligation under the Plan shall be merely that of an unfunded and                unsecured promise to pay money in the future. If any right of a                Participant under the Plan would cause such Participant to be in                constructive receipt or have the economic benefit of any funds or                other                assets such that the Participant would be subject to federal income                taxation in respect of such funds or other assets prior to the                Participant's actual receipt thereof as a Termination or Retirement                Benefit or other payout of benefits under the Plan, such right of                the                Participant shall be restricted to the extent necessary so that the                Participant does not have such constructive receipt or economic                benefit. |
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| 16.2 | Employer's                Liability.                An Employer's liability for the payment of benefits shall be defined                only                by the Plan and the Plan Agreement, as entered into between the Employer                and a Participant. An Employer shall have no obligation to a Participant                under the Plan except as expressly provided in the Plan and his or                her                Plan Agreement. |
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| 16.3 | Nonassignability.                Neither a Participant nor any other person shall have any right to                commute, sell, assign, transfer, pledge, anticipate, mortgage or                otherwise                encumber, transfer, hypothecate, alienate or convey in advance of                actual                receipt, the amounts, if any, payable hereunder, or any part thereof,                which are, and all rights to which are expressly declared to be,                unassignable and non-transferable, except that the foregoing shall                not                apply to any family support obligations set forth in a court order.                No                part of the amounts payable shall, prior to actual payment, be subject                to                seizure, attachment, garnishment or sequestration for the payment                of any                debts, judgments, alimony or separate maintenance owed by a Participant                or                any other person, nor be transferable by operation of law in the                event of                a Participant's or any other person's bankruptcy or                insolvency. |
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| 16.4 | Not                a Contract of Employment.                The terms and conditions of this Plan shall not be deemed to constitute                a                contract of employment between the Company or any Employer and the                Participant. Such employment is hereby acknowledged to be an "at                will"                employment relationship that can be terminated at any time for any                reason,                or no reason, with or without cause, and with or without notice,                unless                expressly provided in a written employment agreement. Nothing in                this Plan                shall be deemed to give a Participant the right to be retained in                the                service of the Company or any Employer or to interfere with the right                of                the Company or any Employer to discipline or discharge the Participant                at                any time. |
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| 16.5 | Furnishing                Information.                A                Participant or his or her Beneficiary will cooperate with the Committee                by                furnishing any and all information requested by the Committee and                take                such other actions as may be requested in order to facilitate the                administration of the Plan and the payments of benefits hereunder,                including but not limited to taking such physical examinations as                the                Committee may deem necessary. |
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| 16.6 | Terms.                Whenever any words are used herein in the masculine, they shall be                construed as though they were in the feminine in all cases where                they                would so apply; and whenever any words are used herein in the singular                or                in the plural, they shall be construed as though they were used in                the                plural or the singular, as the case may be, in all cases where they                would                so apply. |
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| 16.7 | Captions.                The captions of the articles, sections and paragraphs of this Plan                are for                convenience only and shall not control or affect the meaning or                construction of any of its                provisions. |
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| 16.8 | Governing                Law.                Subject to ERISA, the provisions of this Plan shall be construed                and                interpreted according to the internal laws of the State of Nevada                without                regard to its conflicts of laws                principles. |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 16.9 | Notice.                Any notice or filing required or permitted to be given to the Committee                under this Plan shall be sufficient if in writing and hand-delivered,                or                sent by registered or certified mail, to the address                below: |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Sierra                Health Services Deferred |
|------------------------------------------------|
| Compensation                Plan Committee     |
| P.O.                Box 15645                  |
| Las                Vegas, Nevada 89114-5645    |

| 16.10 | Successors.                The provisions of this Plan shall bind and inure to the benefit of                the                Participant's Employer and its successors and assigns and the Participant                and the Participant's designated                Beneficiaries. |
|-------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 16.11 | Spouse's                Interest.                The interest in the benefits hereunder of a spouse of a Participant                who                has predeceased the Participant shall automatically pass to the                Participant and shall not be transferable by such spouse in any manner,                including but not limited to such spouse's will, nor shall such interest                pass under the laws of intestate                succession. |
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| 16.12 | Validity.                In case any provision of this Plan shall be illegal or invalid for                any                reason, said illegality or invalidly shall not affect the remaining                parts                hereof, but this Plan shall be construed and enforced as if such                illegal                or invalid provision had never been inserted                herein. |
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| 16.13 | Incompetent.                If the Committee determines in its discretion that a benefit under                this                Plan is to be paid to a minor, a person declared incompetent or to                a                person incapable of handling the disposition of that person's property,                the Committee may direct payment of such benefit to the guardian,                legal                representative or person having the care and custody of such minor,                incompetent or incapable person. The Committee may require proof                of                minority, incompetency, incapacity or guardianship, as it may deem                appropriate prior to distribution of the benefit. Any payment of                a benefit                shall be a payment for the account of the Participant and the                Participant's Beneficiary, as the case may be, and shall be a complete                discharge of any liability under the Plan for such payment                amount. |
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| 16.14 | Court                Order.                The Committee is authorized to make any payments directed by court                order                in any action in which the Plan or the Committee has been named as                a                party. In addition, if a court determines that a spouse or former                spouse                of a Participant has an interest in thePlan as the result of a property                settlement or otherwise, the Committee, in its sole discretion, shall                have                the right, notwithstanding any election made by a Participant and                notwithstanding the provisions of Section 16.3, to take actions it                deems                necessary or appropriate in order to comply with the order of the                court.                In such case, unless otherwise determined by the Committee, the following                rules will apply: |
|-------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | If                the court's order directs immediate payment to or for the benefit                of the                spouse or former spouse (or a dependent family member), the Participant's                Deferral Account or portion thereof subject to such order shall be                valued                as of the date of the court order and paid out in accordance therewith                as                a lump sum within 60 days thereafter. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | If                the court's order directs payment to or for the benefit of the spouse                or                former spouse (or a dependent family member) at a future date, the                Participant's Deferral Account shall be segregated, as of the date                of the                court order, into two subaccounts, one representing the portion subject                to                the court's order for payment to the spouse or former spouse (the                "Court                Order Subaccount") and the other representing the portion that is not or                will not thereafter be required to be paid to such spouse or former                spouse                (the "Non-Court Order Subaccount"). Both of these Subaccounts shall                be                maintained in the name of the Participant. The Court Order Subaccount                shall be reallocated, as of the date of the court order, to the                Measurement Fund that is a money market or other cash equivalent                fund, and                shall remain in such Measurement Fund without reallocation until                such                Subaccount is paid out. The Court Order Subaccount shall be paid,                to or                for the benefit of the spouse or former spouse (or dependent family                member) or otherwise in accordance with the court order, at the earlier                of                the time specified in the court order or the time that portion of                the                Deferral Account otherwise would have been paid under the Plan; provided,                however, that if an event occurs that triggers a payout or benefit                under                Article 4, 5, 6, 7 or 8, the Court Order Subaccount shall be paid                in                accordance with the such applicable Article, and provided further,                that                the Court Order Subaccount shall remain subject to any vesting and                other                restrictions under the Plan. The Non-Court Order Subaccount shall                remain                subject to the terms and conditions of the Plan without                limitation. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | The                Committee shall send written notice to the Participant explain the                actions                and rights under this Section 16.14 with respect to the Participant's                Deferral Account, including (i) the reallocation of the Court Order                Subaccount to the money market or cash equivalent Measurement Fund,                (ii)                the federal income tax consequence to the Participant upon payment                of the                Court Order Subaccount, and (iii) any aspect of the court order with                which                the Company cannot comply. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | In                General.                If, for any reason, all or any portion of a Participant's benefit                under                this Plan becomes taxable to the Participant prior to receipt, a                Participant may petition the Committee before a Change in Control,                or the                trustee of the Trust after a Change in Control, for a distribution                of that                portion of his or her benefit that has become taxable. Upon the grant                of                such a petition, which grant shall not be unreasonably withheld (and,                after a Change in Control, shall be granted), a Participant's Employer                shall distribute to the Participant immediately available funds in                an                amount equal to the taxable portion of his or her benefit (which                amount                shall not exceed a Participant's Account Balance under the Plan).                If the                petition is granted, the tax liability distribution shall be made                within                90 days of the date when the Participant's petition is granted. Such                a                distribution shall affect and reduce the benefits to be paid under                this                Plan. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Trust.                If the Trust terminates in accordance with Section 3.7(e) of the                Trust and                benefits are distributed from the Trust to a Participant in accordance                with that Section, the Participant's benefits under this Plan shall                be                reduced to the extent of such                distributions. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 16.16 | Legal                Fees To Enforce Rights After Change in Control.                The Company and each Employer is aware that upon the occurrence of                a                Change in Control, the Board or the board of directors of the Employer                (which might then be composed of new members) or a shareholder of                the                Company or the Employer, or of any successor corporation might then                cause                or attempt to cause the Company, the Employer or such successor to                refuse                to comply with its obligations under the Plan and might cause or                attempt                to cause the Company or the Employer to institute, or may institute,                litigation seeking to deny Participants the benefits intended under                the                Plan. In these circumstances, the purpose of the Plan could be frustrated.                Accordingly, if, following a Change in Control, it should appear                to any                Participant that the Company, its Employer or any successor corporation                has failed to comply with any of its obligations under the Plan or                any                agreement thereunder or, if the Company, such Employer or any other                person                takes any action to declare the Plan void or unenforceable or institutes                any litigation or other legal action designed to deny, diminish or                to                recover from any Participant the benefits intended to be provided,                then                the Company and the Employer irrevocably authorize such Participant                to                retain counsel of his or her choice at the expense of the Company                and the                Employer (who shall be jointly and severally liable) to represent                such                Participant in connection with the initiation or defense of any litigation                or other legal action, whether by or against the Company, the Employer                or                any director, officer, shareholder or other person affiliated with                the                Company, the Employer or any successor thereto in any                jurisdiction. |
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| SIERRA                HEALTH SERVICES, INC., |
|----------------------------------------------|
|                  a Nevada corporation   |
|                                         |   |
|  By:                                    | /s/                Anthony M. Marlon, M.D. |
|  Name:                                  | Anthony                M. Marlon, M.D. |
|  Title:                                 | Chairman                  and CEO |
|                                         |  |
|                                              |  |
|                                         |  |