EXHIBIT 10.4

|   | I | NAME, PURPOSE AND DEFINITIONS  |   1 |
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|   | II | SERVICE  |   8 |
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|   | III | PLAN PARTICIPATION  |   10 |
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|   | IV | CONTRIBUTIONS AND FUNDING  |   11 |
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|   | V | RETIREMENT BENEFITS  |   12 |
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|   | VI | FORM AND PAYMENT OF BENEFITS  |   15 |
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|   | VII | DEATH BENEFITS  |   21 |
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|   | VIII | SEVERANCE BENEFITS  |   23 |
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|   | IX | LIMITATIONS ON BENEFITS  |   24 |
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|   | X | RESTRICTIONS ON BENEFITS  |   30 |
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|   | XI | SPENDTHRIFT TRUST AND QUALIFIED DOMESTIC RELATIONS ORDERS  |   33 |
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|   | XII | ADMINISTRATION  |   36 |
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|   | XIII | THE TRUSTEE  |   38 |
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|   | XIV | INVESTMENTS  |   42 |
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|   | XV | GENERAL PROVISIONS REGARDING FIDUCIARIES  |   44 |
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|   | XVI | AMENDMENT AND TERMINATION  |   45 |
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|   | XVII | MERGER, DISSOLUTION AND ADOPTION  |   47 |
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|   | XVIII | MISCELLANEOUS PROVISIONS |   48 |
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|   | XIX | TOP-HEAVY PROVISIONS  |   49 |
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|   | XX | MINIMUM DISTRIBUTION REQUIREMENTS  |   51 |
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| (a) | Accrued Benefit:  At any given date, the monthly retirement benefit, expressed in the normal form and payable commencing at Normal Retirement Date, accrued by a Participant in accordance with Section 5.1 as of such date. |
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| (b) | Active Participant:  Any Employee of the Company who has satisfied the eligibility requirements of the Plan.  An Employee shall cease to be an Active Participant in the Plan if he ceases to be an Employee of the Company or if he becomes covered by a collective bargaining agreement to which the Company is a party or by which it is bound and with respect to which retirement benefits were the subject of good faith bargaining. |
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| (c) | Actuarial Equivalent:  A lump sum payment, series of payments, or form of annuity which has the same present value as the normal form of Plan benefit.  Except as otherwise provided in Section 6.5 and Section 9.1, present values, for the purpose of determining Actuarial Equivalents, shall be determined by discounting all future payments for interest and mortality only, using the following assumptions: |
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|   | (i) | Interest Rate:  7.5%. |
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|   | (ii) | Mortality Table:  1971 Group Annuity Mortality Table for males projected by Scale E to 1976, with a 1-year age setback. |
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|   | In no event shall the Actuarial Equivalent of a Participant's total Accrued Benefit be less than the Actuarial Equivalent of his Accrued Benefit as of August 1, 1983, determined using the following assumptions: |
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|   | (i) | Interest Rate:  8% for single sum payments only (6% for annuities). |
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|   | (ii) | Mortality Table:  1971 Group Annuity Mortality Table for males projected by Scale E to 1976, with a 6-year age setback for females. |
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| (d) | Affiliate:  Any corporation which, together with CPI Corp., is a member of a controlled group of corporations, as defined in Section 414(b) of the Code; any trade or business (whether or not incorporated) which, together with CPI Corp., is a member of a group of trades or businesses under common control, as defined in Section 414(c) of the Code; any corporation, partnership or other organization which, together with CPI Corp., is a member of an affiliated service group, as defined in Section 414(m) of the Code; and any other corporation, partnership or other organization required to be aggregated with CPI Corp. pursuant to Regulations under Section 414(o) of the Code. |
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| (e) | Beneficiary:  The person or persons who, by the terms of this Plan and Trust, may become entitled to a benefit from the Plan in case of the death of a Participant. |
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| (f) | Code:  The Internal Revenue Code of 1986, as amended from time to time. |
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| (g) | Company:  CPI Corp., together with any Affiliate of, or successor to CPI Corp. (or any Affiliate thereof), which shall adopt and assume the obligations of this Plan and Trust.  However, if another Company has adopted the Plan and Trust, the term “Company,” for purposes of the provisions of this Plan relating to its management and administration, shall refer only to CPI Corp. |
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| (h) | Compensation:  All of the Compensation paid to an Employee by the Employer that is required to be reported as wages on the Employee's Form W-2 for income tax purposes for the calendar year ending with or within the Plan Year. Compensation shall also include amounts contributed by the Employer on behalf of the Employee pursuant to a salary reduction agreement to a cash or deferred arrangement under Section 401(k) of the Code, a simplified employee pension under Section 408(k)(6) of the Code, a tax sheltered annuity under Section 403(b) of the Code, a cafeteria plan under Section 125 of the Code and/or a qualified transportation fringe under Section 132(f)(4) of the Code.  The Compensation of any Participant taken into account under the Plan for any Plan Year shall not exceed $200,000 (as indexed for cost of living adjustments provided for under Section 401(a)(17) of the Code) (the “Annual Maximum”). |
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| (i) | Effective Date:  The Effective Date of this amended and restated Plan is January 1, 2010; however, certain provisions of the Plan shall be effective as of such other dates as are specified in other Sections of the Plan.  The provisions of this Plan shall only apply to an Employee who terminates employment on or after the Effective Date.  Except as otherwise expressly provided herein, the rights and benefits, if any, of a former Employee shall be determined under the provisions of the Prior Plan in effect on the date his employment terminated. |
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| (j) | Employee:  Any person employed by the Employer.  In addition, a person (a “Leased Employee”) who is not an Employee under the preceding sentence but who provides services to the Employer, shall, except to the extent otherwise provided in the Regulations, be considered an Employee with respect to such services if:  (i) The services are provided pursuant to an agreement between the Employer and any other person or entity (the “Leasing Organization”); (ii) such Leased Employee has performed services for the Employer (or for the Employer and related persons as defined in Section 144(a)(3) of the Code) on a substantially full-time basis for a period of at least 1 year; and (iii) such services are performed under the primary direction and control of the Employer.  However, a Leased Employee shall not be considered an Employee if:  (i) He is covered by a money purchase pension plan maintained by the Leasing Organization which has a nonintegrated employer contribution rate of at least 10% of compensation (including amounts contributed on behalf of the Leased Employee pursuant to a salary reduction agreement to one or more plans under Section 132(f)(4), Section 401(k), Section 408(k)(6), Section 403(b) and/or Section 125 of the Code), full and immediate vesting, and each employee of the Leasing Organization immediately participates in such plan (except those who perform substantially all of their service for the Leasing Organization and those whose compensation from the Leasing Organization for each year during the 4-year period ending with the Plan Year is less than $1,000); and (ii) Leased Employees do not constitute more than 20% of the Employer's nonhighly compensated work force, as defined in Section 414(n)(5)(C)(ii) of the Code. |
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| (k) | Employer:  CPI Corp. and any Affiliates of it. |
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| (l) | ERISA:  The Employee Retirement Income Security Act of 1974, as amended from time to time. |
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| (m) | Former Participant:  A person whose employment with the Company has terminated or who has become covered by a collective bargaining agreement to which the Company is a party or by which it is bound and with respect to which retirement benefits were the subject of good faith bargaining, but whose Accrued Benefit has not been fully distributed and/or forfeited. |
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| (n) | Highly Compensated Employee:  Any Employee who performed services for the Employer during the Plan Year and: |
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|   | (i) | Was at any time during such Plan Year or the preceding Plan Year a 5% owner (within the meaning of Section 416(i)(1) of the Code) of the Company or any Affiliate; or |
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|   | (ii) | for the preceding Plan Year received Compensation from the Employer in excess of $80,000 (as indexed for cost of living adjustments provided for under Section 415(d) of the Code). |
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|   | If any Plan Year has fewer than 12 months, the dollar amount in subparagraph (ii) above shall be the amount shown in such subparagraph multiplied by a fraction, the numerator of which is the number of months in such Plan Year and the denominator of which is 12.  For purposes of this paragraph (n), Compensation shall mean Compensation as defined in paragraph (c) of Section 9.1.  The determination of who is a Highly Compensated Employee shall be made in accordance with Section 414(q) of the Code and the Regulations thereunder. |
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| (o) | Key Employee:  Any Employee or former Employee (including any deceased Employee) who at any time during the Plan Year that includes the Determination Date was: |
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|   | (i) | An officer of the Employer having Compensation from the Employer for such Plan Year in excess of $130,000 (as adjusted under Section 416(i)(1) of the code for Plan Years beginning after 2002); |
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|   | (ii) | a 5% owner of the Company or any Affiliate; or |
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|   | (iii) | a 1% owner of the Company or any Affiliate having annual Compensation from the Employer in excess of $150,000. |
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|   | For purposes of subparagraph (i) above, no more than 50 Employees (or, if lesser, the greater of 3 or 10% of the Employees) shall be treated as officers.  The Beneficiary of a Key Employee is also a Key Employee.  The determination of who is a Key Employee shall be made in accordance with Section 416(i)(1) of the Code and the Regulations thereunder. |
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| (p) | Monthly Plan Compensation: |
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| (q) | Non-key Employee:  Any Employee or Beneficiary who is not a Key Employee. |
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| (r) | Normal Retirement Date: |
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|   | (i) | With respect to Employees who became Active Participants in the Plan on or before January 1, 1996, the first day of the month coincident with or next following the date on which the Participant attains 65 years of age. |
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|   | (ii) | With respect to Employees who became Active Participants in the Plan after January 1, 1996, the first day of the month coincident with or next following the later of (A) the date on which the Participant attains 65 years of age or (B) the date which is the 5th anniversary of the date on which the Participant first became an Active Participant in the Plan. |
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| (s) | Participant:  Any Active Participant or any Former Participant who has an Accrued Benefit in the Plan. |
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| (t) | Pension Commencement Date:  The first day of the first period for which retirement benefit payments are payable to any Participant, whether or not a payment is actually made on such date.  Such date shall be the first day of the month coinciding with or next following the Participant's Retirement Date, or, in the case of a deferred retirement benefit, a date not earlier than the first day of the month following the Company's receipt of his election to retire on or after the date he is eligible for an early retirement benefit or his Normal Retirement Date. |
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| (u) | Plan:  This agreement, together with any and all amendments or supplements hereto. |
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| (v) | Plan Year:  The 12-consecutive month period commencing on January 1 of each year and ending on December 31 of the same year. |
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| (w) | Prior Plan:  The Plan and Trust as maintained by the Company and in effect immediately prior to the Effective Date, and any predecessors to such Prior Plan. |
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| (x) | Regulations:  The Internal Revenue Service Regulations, as amended from time to time. |
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| (y) | Retirement Date:  The date upon which a Participant actually retires in accordance with the provisions of Article V. |
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| (z) | Trust:  The Trust established to hold the assets of the Plan, as amended by the Directed Employee Benefit Trust Agreement with The Charles Schwab Trust Company, as it may be amended from time to time, and any successor Trust.  The terms of said Trust Agreement and any successor Trust Agreement are incorporated in the Plan by this reference. |
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| (aa) | Trustee:  The Charles Schwab Trust Company, a division of Charles Schwab Bank, and its successor or successors as Trustee under the Trust. |
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| (a) | Each hour for which an Employee is directly or indirectly paid or entitled to payment by the Employer for the performance of duties for the Employer during the applicable computation period; |
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| (b) | each hour for which an Employee is directly or indirectly paid or entitled to payment by the Employer for reasons (such as vacation, sickness, disability, layoff, jury duty, military duty or leave of absence) other than for the performance of duties (up to a maximum of 501 hours for any single continuous period during which the Employee performs no duties); |
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| (c) | each hour for which back pay, irrespective of mitigation of damage, has been either awarded or agreed to by the Employer; |
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| (d) | each hour for which the Employee must be credited for qualified military service (as defined in Section 414(u) of the Code). |
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| (a) | Absent from active employment with the Employer by reason of jury duty or by reason of service in the Armed Forces of the United States of America; |
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| (b) | on any other unpaid Employer-approved absence granted under rules uniformly applied by it; or |
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| (c) | absent from active employment for any period: |
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|   | (i) | By reason of the pregnancy of the Employee; |
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|   | (ii) | by reason of the birth of a child of the Employee; |
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|   | (iii) | by reason of the placement of a child with the Employee in connection with the adoption of such child by the Employee; or |
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|   | (iv) | for purposes of caring for such child for a period beginning immediately following such birth or placement. |
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| (a) | Non-hourly Employees:  Each Employee who is not compensated on an hourly basis shall be credited with 190 Hours of Service for each month for which the Employee would be credited with at least 1 Hour of Service. |
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| (b) | Nonvested Participants:  If an Employee or Participant does not have a nonforfeitable right to any portion of his Accrued Benefit derived from Company contributions, and if the number of his consecutive 1 Year Breaks in Service equals or exceeds the greater of 5 or the aggregate number of his Years of Service, his Years of Service prior to such break shall be disregarded, and he shall be considered as a new Employee for all purposes of the Plan.  In computing Years of Service prior to such break, Years of Service which could have been disregarded under the provisions of this paragraph (b) by reason of any prior breaks shall be disregarded. |
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| (a) | Any contribution made by the Company by a mistake of fact shall be returned to the Company, upon its request, within 1 year after such contribution was made; and |
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| (b) | each contribution of the Company shall be conditioned upon its deductibility under Section 404 of the Code, and if a deduction is disallowed with respect to any contribution, it shall be returned to the Company, upon its request, within 1 year after the disallowance of the deduction. |
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| (a) | Notification:  The Company shall notify the Participant that his benefits are suspended by personal delivery or first-class mail during the first calendar month or payroll period in which the Plan withholds payment.  Such notification shall contain a description of the specific reasons why benefit payments are being suspended, an explanation of the Plan provisions relating to the suspension of payments, a copy of Section 5.3, Section 5.4 and this Section 5.5 of the Plan, and a statement to the effect that applicable Department of Labor Regulations may be found in Section 2530.203-3 of the Code of Federal Regulations.  The notice shall also inform the Participant of the procedures for affording a review of the suspension in accordance with the claims procedures of Section 12.9 and Section 12.10 of the Plan. |
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| (b) | Amount Suspended:  In the case of benefits payable periodically on a monthly basis for as long as a life (or lives) continues, such as a straight-life annuity or a Joint and Survivor Annuity, the amount suspended shall be the monthly benefit payment.  In the case of a benefit payable in a form other than the form described in the preceding sentence, the amount suspended each month shall be equal to the lesser of: |
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|   | (i) | The amount which would have been payable to the Participant if he had been receiving monthly benefits under the Plan since his Retirement Date based on a single-life annuity commencing at his Retirement Date; or |
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|   | (ii) | the actual amount paid or scheduled to be paid to the Participant for such month.  Payments which are scheduled to be paid less frequently than monthly may be converted to monthly payments for purposes of the preceding sentence. |
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| (a) | Contingent Annuitant Option: |
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|   | (i) | In lieu of receiving his retirement benefit under the normal form, a Participant may elect to convert his normal form of benefit to a contingent annuitant option which provides for an actuarially adjusted retirement benefit payable to the retired Participant during his lifetime and for the continuation of benefit payments in a percentage (100%, 75% (a “Qualified Optional Survivor Annuity”), 66-2/3% or 50%) of the Participant's reduced pension benefit to his previously designated (at the date the option was elected) contingent annuitant, if living, after the retired Participant's death. |
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|   | (ii) | If the contingent annuitant is the spouse of the retired Participant, the benefit payable under this option is payable without restriction.  If, however, the contingent annuitant is any person other than the spouse of the retired Participant, the benefit payable under this option shall be limited to the extent that the present value of the payments to be made to the Participant during his lifetime shall be more than 50% of the present value of the total payments to be made to the Participant and contingent annuitant under this option. |
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|   | (iii) | Monthly benefit payments to the contingent annuitant shall commence on the first day of the month next following the month in which the death of the Participant occurs, provided the contingent annuitant is then living, and monthly benefit payments shall terminate with the last monthly payment due immediately preceding the death of the contingent annuitant. |
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|   | (iv) | If the death of the contingent annuitant occurs before the Participant's Pension Commencement Date, any election of this option shall be deemed null and void and the normal form of retirement benefit shall again become operative as though the contingent annuitant option had not been elected, subject to the Participant's right to make another election or to name another contingent annuitant prior to his Pension Commencement Date.  If the contingent annuitant predeceases the retired Participant after payment commences, retirement benefit payments shall terminate with the monthly payment due immediately preceding the Participant's death. |
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| (b) | Option for Life Annuity with Guaranteed Number of Monthly Payments: |
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|   | (i) | In lieu of receiving his retirement benefit under the normal form, a Participant may elect to convert his normal form of benefit to an option which provides for an actuarially adjusted retirement benefit payable to the Participant during his further lifetime with a guaranty that not less than a guaranteed number of monthly retirement benefit payments (60 or 120), as specified at the date of election of the option, shall be paid. |
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|   | (ii) | If the death of the Participant occurs on or after his Pension Commencement Date but before the guaranteed number of monthly payments has been made, the remainder of such guaranteed number of monthly payments shall be paid as they become due to the Beneficiary designated by the Participant. |
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|   | (iii) | In the event of the death of the Beneficiary after the Participant's death but before such guaranteed number of monthly payments has been made, the remainder of such guaranteed number of monthly payments shall be commuted into one sum and paid to such Beneficiary's executors or administrators.  If there is no Beneficiary living at the death of the Participant, the remainder of the guaranteed number of monthly payments shall be commuted into one sum and paid to the Participant's executors or administrators. |
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| (c) | Designation of Beneficiary or Contingent Annuitant:  Each Participant electing an optional form of payment under this Section 6.3 shall designate in writing to the Company the name or names of the Contingent Annuitant or Beneficiary or Beneficiaries entitled to receive the remainder of any benefits which may be payable under the optional form in the event of his death.  Any such designation may be changed or revoked by a Participant at any time prior to his Pension Commencement Date by appropriate instrument in writing signed by such Participant and delivered to the Company.  Any designation made by a married Participant of a Contingent Annuitant or Beneficiary other than his spouse shall be subject to the spousal consent requirements of Section 6.4. |
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| (a) | Applicable Mortality Table:  For distributions commencing prior to 2008, the mortality table prescribed by the Commissioner of Internal Revenue in accordance with the requirements of Section 417(e)(3) of the Code as amended by the Retirement Protection Act of 1994, based on the most recent prevailing commissioner’s standard table (as defined in Section 807(d)(5)(A) of the Code) used to determine reserves for group annuity contracts. For distributions commencing on or after January 1, 2008, the “applicable mortality table” as defined in Section 417(e)(3)(B) of the Code as amended by the Pension Protection Act of 2006 as published by the Secretary of the Treasury for each year. |
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| (b) | Applicable Interest Rate:  For distributions commencing prior to 2008, the annual rate of interest on 30-year Treasury securities as published by the Commissioner of Internal Revenue for the third full calendar month preceding the first day of the Plan Year in which the distribution occurs. For distributions commencing on or after January 1, 2008, the “applicable interest rate” as defined in Section 417(e)(3)(C) of the Code as amended by the Pension Protection Act of 2006 for the third full calendar month preceding the first day of the Plan Year in which the distribution occurs.  The applicable interest rate as so defined means the adjusted first, second and third segment rates determined under Section 430(h)(2)(C) of the Code, with the adjustments prescribed in Section 417(e)(3)(D) of the Code, as published by the Secretary of the Treasury. |
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| (c) | Minimum Benefit:  In no event shall the actuarial present value of a Participant’s Accrued Benefit determined under this Section 6.5 be less than the present value of the Participant’s Accrued Benefit as of May 31, 1995 calculated using the mortality table and interest rate specified in paragraph (c) of Section 1.3 of the Plan as in effect on such date. |
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| (a) | General Rule:  Except as provided in paragraph (b), the Required Beginning Date shall be the first day of April in the calendar year following the later of the calendar year in which the Participant retires or the calendar year in which the Participant attains age 70½. |
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| (b) | 5% Owner:  The Required Beginning Date of a Participant who is a 5% owner (defined in Section 416(i) of the Code but without regard to whether the Plan is top-heavy) in the Plan Year ending with or within the calendar year in which such owner attains age 70½ shall be the first day of April following the calendar year in which he attains age 70½.  Once distributions have begun to a 5% owner under this Section, they shall continue to be distributed, even if he ceases to be a 5% owner in a subsequent year. |
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| (c) | Transition Rule:  Any Participant who attained age 70½ prior to 1999 may elect to commence distribution of his Accrued Benefit as of the first day of April following the calendar year in which the Participant attained age 70½, or any later date, whether or not such Participant has retired by such date. |
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|   | (a) | The Participant's employment with the Employer has terminated; |
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| (b) | the Participant is not entitled to elect immediate distribution of his benefit in a lump sum payment under Section 6.5 because the actuarial present value of the Participant's vested Accrued Benefit, determined in accordance with the provisions of Section 6.5, exceeds $10,000; and |
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| (c) | the Participant can document circumstances of severe financial hardship (as defined below). |
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| (a) | Affiliate:  As defined in paragraph (d) of Section 1.3 but subject to the modifications of Section 414(b) and Section 414(c) of the Code described in Section 415(h) of the Code. |
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| (b) | Annual Benefit:  A retirement benefit payable annually in the form of a straight life annuity.  Except as provided below, a benefit payable in a form other than a straight life annuity shall be adjusted to the Actuarial Equivalent of a straight life annuity before applying the limitations of this Article.  The interest rate assumption used for determining the actuarial equivalence of such other forms of benefits shall not be less than the greater of the rate otherwise specified in paragraph (c) of Section 1.3 or 5%; provided, however, that for purposes of adjusting for any form of benefit subject to Section 417(e)(3) of the Code: |
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| (c) | Compensation:  All of the Compensation (as that term is defined in Section 415(c)(3) of the Code and the Regulations thereunder) paid to an Employee by the Employer, including, without limitation, salary, wages, commissions, tips, bonuses, overtime pay and other items of taxable remuneration, and excluding the following: |
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|   | (i) | Employer contributions to a plan of deferred compensation which are not included in the Employee’s gross income for the taxable year in which contributed or Employer contributions under a simplified employee pension plan to the extent such contributions are deductible by the Employee, or any distributions from a plan of deferred compensation; |
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|   | (ii) | amounts realized from the exercise of a nonqualified stock option, or when restricted stock (or property) held by the Employee either becomes freely transferable or is no longer subject to a substantial risk of forfeiture; |
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|   | (iii) | amounts realized from the sale, exchange or other disposition of stock acquired under a qualified stock option; and |
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|   | (iv) | other amounts which receive special tax benefits, or contributions made by the Employer (whether or not a salary reduction agreement) towards the purchase of an annuity described in Section 403(b) of the Code (whether or not the amounts are actually excludable from the gross income of the Employee). |
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|   | Compensation for any Limitation Year shall mean the Compensation actually paid or includable in gross income during such year.  Notwithstanding the preceding provisions of this paragraph (c), for Plan Years commencing after 1997, Compensation shall also include amounts contributed by the Employer on behalf of the Employee pursuant to a salary reduction agreement to a cash or deferred arrangement under Section 401(k) of the Code, a simplified employee pension under Section 408(k)(6) of the Code, a tax sheltered annuity under Section 403(b) of the Code, a deferred compensation plan under Section 457 of the Code, a cafeteria plan under Section 125 of the Code and/or, for Plan Years beginning after 2000, a qualified transportation fringe under Section 132(f)(4) of the Code.  Compensation shall also be limited to the Annual Maximum as defined in paragraph (h) of Section 1.3. |
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|   | For Limitation Years beginning on and after January 1, 2008, payments made by the later of (i) 2½ months after severance from employment (as defined in Section 1.415(a)-1(f)(5) of the Regulations) with the Employer or (ii) the end of the Limitation Year that includes such date of severance shall be included in Compensation if they are payments that, absent a severance from employment, would have been paid to the Employee while the Employee continued in employment with the Employer and are regular compensation for services during the Employee’s regular working hours, compensation for services outside the Employee’s regular working hours (such as overtime or shift differentials), commissions, bonuses, or other similar compensation, and payments for accrued bona fide sick, vacation or other leave, but only if the Employee would have been able to use the leave if employment had continued.  Any payments not described above are not considered Compensation if paid after severance from employment, even if they are paid within 2½ months following severance from employment or by the end of the applicable Limitation Year, except for payments to an individual who does not currently perform services for the Employer by reason of qualified military service (within the meaning of Section 414(u) of the Code) to the extent these payments do not exceed the amounts the individual would have received if the individual had continued to perform services for the Employer rather than entering qualified military service. |
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| (d) | Defined Benefit Plan:  A plan which is not a Defined Contribution Plan.  For purposes of applying the limitations of this Article IX, all Defined Benefit Plans (whether or not terminated) of the Employer shall be treated as one Defined Benefit Plan. |
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| (e) | Defined Contribution Plan:  A Plan which provides for an individual account for each participant and benefits based solely on the amount contributed to each participant’s account, and any income, expenses, gains, losses and forfeitures which may be allocated thereto. |
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| (f) | Employer:  As defined in paragraph (k) of Section 1.3 but using the definition of Affiliate set forth in paragraph (a) above. |
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| (g) | Limitation Year:  The Plan Year. |
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| (h) | Maximum Permissible Amount:  The Maximum Permissible Amount shall mean the lesser of $160,000 (indexed for cost of living adjustments provided for under the Code) (the “Dollar Limitation”) or 100% of the Participant’s average Compensation for his 3-consecutive Limitation Years of Service with the Employer which produce the highest average (the “Compensation Limitation”), subject to the following adjustments, if applicable: |
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|   | (i) | If the Participant has less than 10 Years of Service as an Active Participant in the Plan, the Dollar Limitation shall be multiplied by a fraction, the numerator of which is the Participant’s number of Years of Service as an Active Participant and the denominator of which is 10.  To the extent provided in the Regulations, the preceding sentence shall be applied separately with respect to each change in benefit structure of the Plan. |
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|   | (ii) | If the Participant has less than 10 Years of Service with the Employer, the Compensation Limitation shall be multiplied by a fraction, the numerator of which is the Participant’s number of Years of Service with the Employer and the denominator of which is 10.  In no event shall the foregoing provisions of subparagraph (i) and this subparagraph (ii) reduce the Dollar Limitation or the Compensation Limitation, as the case may be, to less than 1/10th of the applicable limitation without regard to such provisions. |
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|   | (iii) | If the Annual Benefit of a Participant commences before age 62: |
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|   | (iv) | If the Annual Benefit of a Participant commences after age 65: |
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|   | (v) | The applicable mortality table for purposes of making the actuarial adjustments provided for in paragraph (b) of this Section 9.1 and in subparagraphs (iii) and (iv) above shall be the mortality table described in Revenue Ruling 2001-62. |
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| (a) | Application:  Paragraph (b) of this Section 10.1 shall apply to a Participant only if he is among the 25 highest-paid Highly Compensated Employees in such Plan Year.  The limitations set forth in paragraph (b) of this Section 10.1 shall become applicable to any such Participant unless: |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | After payment to such Participant of the benefits to which he is entitled, the value of Plan assets equals or exceeds 110% of the value of the Plan’s current liabilities (as defined in Section 412(l)(7) of the Code); or |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | the value of all benefits to which such Participant is entitled is less than 1% of the value of the Plan’s current liabilities. |
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|   | For purposes of this Section 10.1, the benefits to which a Participant is entitled shall include all loans in excess of the amounts set forth in Section 72(p)(2)(A) of the Code, any periodic income, any withdrawal values payable to a living Employee, and any death benefits not provided for by insurance on such Employee’s life. |
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| (b) | Restrictions on Distributions:  If a Participant is subject to the provisions of this Section 10.1, the annual benefit payable to him shall not exceed an amount equal to the payments that would be made on such Participant’s behalf under a single life annuity that is the Actuarial Equivalent of the sum of such Participant’s Accrued Benefit and his other benefits under the Plan (if any). |
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| (c) | Restrictions on Plan Termination:  In the event of Plan termination, the Accrued Benefit of any Participant who is a Highly Compensated Employee shall be limited to a benefit that is nondiscriminatory under Section 401(a)(4) of the Code. |
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| (a) | The order specifies the name and last known mailing address of the Participant and the name and mailing address of each Alternate Payee covered by the order. |
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| (b) | The order specifies the amount or percentage of the Participant's nonforfeitable Accrued Benefit to be paid by the Plan to each such Alternate Payee, or the manner in which such amount is to be determined. |
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| (c) | The order specifies the number of payments or period to which such order applies. |
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| (d) | The order specifies that it applies to the Plan. |
|-----|--------------------------------------------------|

| (e) | The order does not require payment of any type or form of benefit, or any option, not otherwise provided under the Plan. |
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| (f) | The order does not require the Plan to provide increased contributions. |
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| (g) | The order does not require the payment of benefits under the Plan to an Alternate Payee which are required to be paid to another Alternate Payee under another order previously determined to be a Qualified Domestic Relations Order. |
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| (a) | To interpret and construe the provisions of the Plan; |
|-----|-------------------------------------------------------|

| (b) | to adopt such rules of procedure and regulations as are consistent with the provisions of the Plan and as it deems necessary and proper; |
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| (c) | to establish and carry out a funding policy and method consistent with the purposes of the Plan and the requirements of applicable law, as may be appropriate from time to time; |
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| (d) | to determine all questions relating to the eligibility, benefits and other Plan rights of Employees, Participants, and Beneficiaries; |
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| (e) | to maintain and keep adequate records concerning the Plan and concerning its proceedings and acts in such form and detail as the Company may decide; |
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| (f) | to employ agents, attorneys, actuaries, accountants or other persons (who may also be employed by or represent the Company or the Trustee) for such purposes as the Company considers necessary or desirable; and |
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| (g) | to designate any officer or other Employee of the Company or any other individual to carry out any of the Company's duties, including all or any part of its authority to manage and control the operation and administration of the Plan.  The Company shall furnish the Trustee with the names and specimen signatures of any such officer, Employee or individual and shall promptly notify the Trustee of the termination of authority of any such person.  A written statement signed by any such person may be relied upon by the Trustee or any other person. |
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| (a) | To have the custody and care of all securities, funds and other property of the Trust fund, and to receive, hold and administer all funds and property deposited with the Trustee from time to time by the Company, and the income therefrom, and to hold uninvested or to invest and reinvest said amounts from time to time in property of any kind whatsoever, real or personal, domestic or foreign, including, without limitation, stocks, common and preferred, shares or participations in any common fund, trust or participation certificates, interests in investment companies whether open-end or closed-end, options, leaseholds, fee titles, bonds, notes, debentures, mortgages, deeds of trust and real estate. |
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| (b) | To purchase annuity, endowment, ordinary and/or term life insurance contracts pursuant to the terms of Section 14.4. |
|-----|----------------------------------------------------------------------------------------------------------------------|

| (c) | To sell, exchange, convey, transfer or otherwise dispose of any property held by the Trustee, by private contract or at public auction, for cash or on credit and no person dealing with the Trustee shall be bound to see to the application of the purchase money or to inquire into the validity, expediency or propriety of any such sale or other disposition. |
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| (d) | To vote upon any stocks, bonds or other securities, to give general or special proxies or limited powers of attorney with or without power of substitution; to exercise any conversion privileges, subscription rights or other options and to make any payments incidental thereto; to oppose, to consent to or otherwise to participate in corporate reorganizations or other changes affecting corporate securities and to delegate discretionary powers and to pay any assessments or charges in connection therewith; to deposit the securities of any issuers in any voting trust or with any protective or like committee or trustee; and generally to exercise any of the powers of an owner with respect to stocks, bonds, securities or other property held by the Trust funds. |
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| (e) | To settle, compromise or arbitrate any claim, debt or obligation due to or from the Trustee, to commence or defend suits or legal proceedings and to represent the Trust in all suits or legal proceedings in any court of law or before any other body or tribunal, provided, however, that the Trustee shall not be required to institute or continue litigation unless the Trustee is in possession of adequate funds for that purpose or indemnified to its satisfaction by the Company against counsel fees and all other expenses and liabilities to which the Trustee may be subjected by any such action. |
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| (f) | To make, execute, acknowledge and deliver any and all documents of transfer and conveyance and any and all other instruments that may be necessary or appropriate to carry out the powers herein granted. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (g) | To make, execute, incur, enter into and perform contracts, agreements, obligations and evidences of indebtedness of the Trust; to execute, deliver or endorse negotiable or nonnegotiable obligations of or belonging to the Trust; to borrow money upon such terms and conditions as the Trustee shall deem advisable and to pledge any part of the Trust as security therefor; to bring, defend, compromise, settle or otherwise dispose of actions or suits at law or in equity; to pay, settle, compromise, satisfy and collect judgments and decrees of whatsoever nature; and to incur and pay all reasonable expenses in the administration of the Trust. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (h) | To cause any property of the Trust to be issued, held or registered in the name of the Trustee without qualification or description, or in the Trustee's name as Trustee hereunder, or in the name of a nominee or nominees without qualification or description; and to hold such property unregistered or in a condition which will enable the transfer of title by delivery. |
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| (i) | To collect all the income and profits of the Trust, and to pay all taxes, assessments and other legal charges upon all property belonging to the Trust, and all expenses growing out of the preservation and administration of the Trust; and to determine the method of accounting. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (j) | To select depositories and/or custodians, which may include the Trustee or any bank or trust company affiliated with the Trustee, for the deposit, care, custody and safekeeping of any and all funds, securities and/or other property of the Trust. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (k) | To keep such books and records, and prepare and render such reports as are herein provided. |
|-----|---------------------------------------------------------------------------------------------|

| (l) | To employ agents, attorneys, actuaries, accountants or other persons (who may also be employed by or represent the Company or the Trustee) for such purposes as the Trustee considers necessary or desirable. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (m) | To invest and reinvest all or any part of the Trust through the medium of any common, collective or commingled trust fund maintained by the Trustee, as the same may have heretofore been or may hereafter be established or amended, which is qualified under the provisions of Section 401(a) and exempt under the provisions of Section 501(a) of the Code as such Sections may be from time to time renumbered, and during such period of time as an investment through any such medium shall exist, the Declaration of Trust of such fund shall constitute a part of this Plan and Trust. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (n) | Generally, to do and perform all acts and things which the Trustee in the Trustee's absolute discretion may deem necessary or appropriate for the proper and advantageous preservation and administration of the Trust in the same manner and to the same extent as an individual might or could do with respect to his own property. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (a) | The Trustee shall execute the application for any Contract to be applied for under the Plan in such form as the Company shall approve. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------|

| (b) | The Trustee shall be the absolute owner of all Contracts which shall be held in the Trust, and shall hold in the Trust, subject to the terms of this Plan and Trust, such Contracts and all payments received with respect to any Contract. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c) | The Trustee shall pay from the Trust premiums, assessments, dues, charges and interest to acquire or maintain any Contract held in the Trust, and, for such purposes, the Trustee may use any money held by it as part of the Trust.  If the cash available in the Trust is not sufficient to pay all of such sums, the Trustee shall liquidate other assets of the Trust and/or shall notify the Company of the amount of deficiency; and the Trustee shall be under no duty or obligation to make any such payments directed by the Company unless and until the Trustee shall be in receipt of a Company contribution or other cash from liquidation of other assets of the Trust or otherwise which is sufficient to make such payments. |
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| (d) | Upon written direction of the Company, the Trustee shall have the right to exercise the following powers and authorities:  To collect and receive all dividends or other payments of any kind payable with respect to, under, or arising out of, any Contract held in the Trust or to leave the same with the issuing insurance company; to convert from one form of Contract to any other form of Contract; to change the person or persons designated in any Contract to receive the proceeds; to designate any mode or settlement of the proceeds of any Contract held in the Trust; to sell or assign any Contract held in the Trust; to surrender for cash any Contract held in the Trust; to borrow sums of money from the issuing insurance company upon any Contract issued by it and held in the Trust and to repay such borrowings, provided that the Trustee shall borrow and repay such sums only in respect of all Contracts for the time being held in the Trust and upon a pro rata and uniform basis; to agree with the insurance company issuing any Contract to any release, reduction, modification or amendment thereof; and, without limitation of any of the foregoing, to exercise any and all of the rights, options or privileges that belong to the absolute owner of any Contract held in the Trust or that are granted by the terms of any Contract or of this Plan and Trust.  The Trustee, upon the written direction of the Company, shall deliver any Contract held in the fund to such person or persons as may be specified in the direction. |
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| (e) | No company issuing any Contract held in the Trust shall be deemed to be a party to this Plan and Trust for any purpose, or to be responsible in any way for the validity of this Plan and Trust, or to have any liability under this Plan and Trust other than as stated in any Contract that is so issued by it.  Any insurance company may deal with the Trustee as absolute owner of any Contract issued by it and held in the Trust, without inquiry as to the authority of the Trustee to so act, and may accept and rely upon any written notice, instruction, direction, certificate or other communication from the Trustee believed by the insurance company to be genuine and to be signed by an officer of the Trustee, and shall incur no liability or responsibility by so doing.  The insurance company shall have no obligation to look to the disposition of any sums paid by it to the Trustee or to any person designated in any Contract.  No insurance company shall be required to look into the terms of this Plan and Trust or inquire into any action of the Trustee or as to whether any action of the Trustee is authorized by the terms of this Plan and Trust. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (f) | The Trustee shall follow directions of the Company concerning the exercise or nonexercise of any powers or options concerning any Contract held in the Trust.  To the extent permitted by law, neither the Company nor the Trustee shall be liable for the refusal of any insurance company to issue, modify or convert any Contract, to take any other action requested by the Trustee, nor be liable for the form, genuineness, validity, sufficiency or effect of any Contract held in the Trust, nor for the act of any person or persons that may render any Contract null and void; nor for the failure of any insurance company to pay the proceeds and avails of any Contract as and when the same shall become due and payable; nor for any delay in payment resulting from any provision contained in any Contract; nor for the fact that for any reason whatsoever any Contract shall lapse or otherwise be uncollectible.  Notwithstanding any other provision of this Plan and Trust to the contrary, the Company hereby agrees to indemnify the Trustee and hold it harmless from and against any claim or liability which may be asserted against the Trustee by reason of its acting on any direction from the Company or failing to act in the absence of any such direction with respect to any Contract or the acquisition of any Contract or exercise or nonexercise of any right or option thereunder. |
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| (g) | In the event of any conflict between the terms of this Plan and the terms of any Contract, the terms of this Plan shall control. |
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| (a) | For the exclusive purpose of providing benefits to Participants and their Beneficiaries and defraying reasonable expenses of administering the Plan; |
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| (b) | with the care, skill, prudence and diligence under the circumstances then prevailing that a prudent man acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims; |
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| (c) | by diversifying the investments of the Plan so as to minimize the risk of large losses, unless under the circumstances it is clearly prudent not to do so; and |
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| (d) | in accordance with the documents and instruments governing the Plan insofar as such documents and instruments are consistent with the provisions of ERISA. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (a) | Have any liability for any act or omission of any other person or entity except to the extent otherwise required by ERISA; |
|-----|----------------------------------------------------------------------------------------------------------------------------|

| (b) | be personally liable or answerable for any debts or liabilities of this Plan and Trust; or |
|-----|--------------------------------------------------------------------------------------------|

| (c) | be liable for any acts or omissions of any predecessor or successor. |
|-----|----------------------------------------------------------------------|

| (a) | Permit any part of the assets of the Trust to be diverted to purposes other than for the exclusive benefit of Participants or their Beneficiaries; |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------|

| (b) | permit any portion of such assets to revert to or become property of the Company except as provided in Section 4.4; |
|-----|---------------------------------------------------------------------------------------------------------------------|

| (c) | increase the duties or liabilities of the Trustee without its written consent; or |
|-----|-----------------------------------------------------------------------------------|

| (d) | reduce any Participant's Accrued Benefit, except to the extent and in the manner permitted under Section 412(c)(8) of the Code.  For purposes of this paragraph (d), an amendment which has the effect of eliminating or reducing an early retirement benefit or a retirement-type subsidy, or eliminating an optional form of benefit (except as permitted by the Regulations), with respect to benefits attributable to service before the amendment shall be treated as reducing Accrued Benefits.  In the case of a retirement-type subsidy, the preceding sentence shall apply only with respect to a Participant who satisfies (either before or after the amendment) the preamendment conditions for the subsidy.  In general, a retirement-type subsidy is a subsidy that continues after retirement, but does not include a qualified disability benefit, a medical benefit, a social security supplement, a death benefit (including life insurance), or a plant shutdown benefit (that does not continue after retirement age). |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (a) | Accrued Benefit.  As defined in paragraph (a) of Section 1.3, however, in determining the present value of the cumulative Accrued Benefit or the account balance in one or more Defined Contribution Plans (as defined in paragraph (e) of Section 9.1) for any Employee or former Employee, (i) such amounts shall be increased by the aggregate distributions made with respect to such Employee under this Plan (and under any other plan or terminated plan of the Employer with respect to the determination of a Top-heavy Group) during the 1-year period ending on the Determination Date, provided, however, that in the case of a distribution made for any reason other than severance from employment, death, or disability, this provision shall be applied by substituting “5-year period” for “1-year period,” and (ii) such present value and account balance of an Employee who is a Non-key Employee but who was a Key Employee in a prior year, or of any former Employee who has performed no services for the Employer at any time during the 1-year period ending on the Determination Date, shall not be taken into account. |
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| (b) | Annual Retirement Benefit:  A benefit payable annually in the form of a single life annuity (with no ancillary benefits) beginning at a Participant's Normal Retirement Date. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c) | Applicable Percentage:  The lesser of 2% multiplied by a Participant's number of Years of Service with the Employer or 20%.  For purposes of this paragraph (c), Years of Service shall not include any Plan Year ending with or during such Year of Service if the Plan was not a Top-Heavy Plan for that Plan Year, or any Plan Year beginning prior to January 1, 1984, or any Plan year for which the Plan benefits no Key Employee or former Key Employee. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d) | Average Compensation:  A Participant's average Compensation (as defined in paragraph (c) of Section 9.1) over the 5-consecutive Plan Years during which the Participant had the greatest aggregate Compensation.  The Plan Years taken into account under the preceding sentence shall be properly adjusted for Plan Years in which the Participant did not complete a Year of Service.  Furthermore, a Plan Year shall not be taken into account if it began before January 1, 1984 or if the Plan was not a Top-heavy Plan during such Plan Year. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (e) | Determination Date:  With respect to any Plan Year, the last day of the preceding Plan Year, or, in the case of the first Plan Year of the Plan, the last day of such Plan Year. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (f) | Permissive Aggregation Group:  A group of qualified plans of the Employer not required to be included in a Required Aggregation Group but whose inclusion would not cause such group to fail to meet the requirements of Section 401(a)(4) and Section 410 of the Code. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (g) | Required Aggregation Group:  Each qualified plan of the Employer in which a Key Employee participates (or participated at any time during the 5-year period ending on the Determination Date) and each other qualified plan (whether or not terminated) of the Employer which enables any such plan to meet the requirements of Section 401(a)(4) or Section 410 of the Code. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (h) | Top-heavy Plan:  With respect to any Plan Year, this Plan if as of the Determination Date:  (i) The present value of the cumulative Accrued Benefits  under the Plan of Key Employees exceeds 60% of the present value of the cumulative Accrued Benefits under the Plan of all Employees; or (ii) the Plan is part of a Required Aggregation Group that is a Top-heavy Group.  Notwithstanding the foregoing, in no event shall the Plan be considered a Top-heavy Plan for any Plan Year in which it is part of a Required Aggregation Group or Permissive Aggregation Group which is not a Top-heavy Group. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (i) | Top-heavy Group:  A Required Aggregation Group or a Permissive Aggregation Group in which as of the Determination Date the sum of (i) the present value of the cumulative Accrued Benefits of Key Employees in all Defined Benefit Plans (as defined in paragraph (d) of Section 9.1) included in such group and (ii) the aggregate of the account balances of Key Employees in all Defined Contribution Plans included in such group exceeds 60% of a similar sum determined for all Employees.  For purposes of making the foregoing determination for any Defined Benefit Plan, the Accrued Benefit of each Non-Key Employee shall be determined under the method which is used for accrual purposes for all such plans of the Employer, or, if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Section 411(b)(1)(C) of the Code.  When plans with different Determination Dates are aggregated, the Determination Dates that fall within the same calendar year shall be used. |
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