----

----

----

----

----

----

----

----

----

----

----

----

----

----

|   |          (1) during the determination year, or during the preceding Plan Year, is or was a 5% owner as described in Section 416 (i)(l) of the Code and the applicable regulations thereunder; or |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |          (2) for the preceding year received compensation from the Employer in excess of $80,000.  The $80,000 amount is adjusted at the same time and in the same manner as under Code section 415(d), except that the base period is the calendar year ending September 30, 1996. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

----

----

----

----

----

| 6.2   | DIVERSIFICATION |
|-----------------|-----------------|

----

----

----

----

----

----

----

----

----

----

----

| 8.3. | VALUATION AND ADJUSTMENT. |
|------|---------------------------|

----

----

----

----

----

| 10.2. | VESTING IN THE ESOP ACCOUNT . |
|-------|-------------------------------|

----

| 10.3. | DETERMINATION OF VESTED INTEREST IN ESOP ACCOUNT A IN THE EVENT OF TERMINATION OF EMPLOYMENT. |
|-------|-----------------------------------------------------------------------------------------------|

| Years of                 |   | Vested                |
|--------------------------|--------|-----------------------|
| Continuous Service       |   | Percentage of Account |
|                     |   |                  |
| Less than three          |   | 0%                    |
| Three but less than four |   | 20%                   |
| Four but less than five  |   | 40%                   |
| Five but less than six   |   | 60%                   |
| Six but less than seven  |   | 80%                   |
| Seven or more            |   | 100%                  |

----

| Years of                 |   | Vested                |
|--------------------------|--------|-----------------------|
| Continuous Service       |   | Percentage of Account |
|                     |   |                  |
| Less than two            |   | 0%                    |
| Two but less than three  |   | 20%                   |
| Three but less than four |   | 40%                   |
| Four but less than five  |   | 60%                   |
| Five but less than six   |   | 80%                   |
| Six or more              |   | 100%                  |

| 10.4. | RESTORATION OF FORFEITURES. |
|-------|-----------------------------|

----

----

| 11.1. | NORMAL AND LATE RETIREMENT. |
|-------|-----------------------------|

| 11.2. | DISABILITY RETIREMENT. |
|-------|------------------------|

| 11.3. | DEATH. |
|-------|--------|

----

|   | (ii) | lineal descendants (including legally adopted children), per stirpes; |
|--------|------|-----------------------------------------------------------------------|

----

| 11.4. | OTHER SEPARATIONS FROM EMPLOYMENT. |
|-------|------------------------------------|

| 11.5. | TIME OF DISTRIBUTION OF BENEFITS. |
|-------|-----------------------------------|

----

----

----

----

----

----

----

----

| For distributions made after December 31, 2007, a Participant may elect to roll over directly an eligible rollover distribution to a Roth IRA described in Code §408A(b). |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|           (a)  For distributions after December 31, 2008, a non-spouse beneficiary who is a "designated beneficiary" under Code §401 (a)(9)(E) and the regulations thereunder, by a direct trustee-to-trustee transfer ("direct rollover"), may roll over all or any portion of his or her distribution to an individual retirement account the beneficiary establishes for purposes of receiving the distribution. In order to be able to roll over the distribution, the distribution otherwise must satisfy the definition of an eligible rollover distribution. |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|           (b)  Although a non-spouse beneficiary may roll over directly a distribution, any distribution made prior to January 1, 2010 is not subject to the direct rollover requirements of Code §401 (a)(31) (including Code §401 (a)(31)(B), the notice requirements of Code §402(f) or the mandatory withholding requirements of Code §3405(c)). If a non-spouse beneficiary receives a distribution from the Plan, the distribution is not eligible for a "60-day" rollover. |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|           (c)  If the Participant's named beneficiary is a trust, the Plan may make a direct rollover to an individual retirement account on behalf of the trust, provided the trust satisfies the requirements to be a designated beneficiary within the meaning of Code §401(a)(9)(E). |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|           (d)  A non-spouse beneficiary may not roll over an amount which is a required minimum distribution, as determined under applicable Treasury regulations and other Revenue Service guidance. If the Participant dies before his or her required beginning date and the non-spouse beneficiary rolls over to an IRA the maximum amount eligible for rollover, the beneficiary may elect to use either the 5-year rule or the life expectancy rule, pursuant to Treas. Reg. §1.401(a)(9)-3, A-4(c), in determining the required minimum distributions from the IRA that receives the non-spouse beneficiary's distribution. |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

----

----

----

|   | (1) | the specific reason or reasons for the Adverse Determination, including the identity of any medical or vocation experts whose advice was obtained in connection with the Adverse Determination, regardless of whether the advice was relied upon in making the Adverse Determination; |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | specific references to the pertinent Plan provisions on which the Adverse  Determination is based; |
|--------|-----|--------------------------------------------------------------------------------------------------------------|

----

|   | (3) | a description of any additional material or  information necessary for the claimant to perfect the claim and an explanation as to why such information is necessary; |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | an explanation of the Plan's review procedure and the time limits applicable to such procedures, including a statement of the |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------|

|   | (5) | (A) If an internal rule, guideline, protocol, or other similar criterion was relied upon in making the Adverse Determination, either a copy of the specific rule, guideline, protocol, or other similar criterion; or a statement that such a rule, guideline, protocol, or other similar criterion was relied upon in making the Adverse Determination, will be provided to the Participant free of charge upon request; or |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | request a full and fair review of the claim and the Adverse Determination upon written notice to the Advisory Committee; |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------|

|   | (2) | request review of pertinent documents, records; and other information relevant to the claim |
|--------|-----|---------------------------------------------------------------------------------------------|

|   | (3) | submit issues, written comments, documents, records and other information relevant to the claim. |
|--------|-----|--------------------------------------------------------------------------------------------------|

----

|   | (1) | the specific reason or reasons for the decision; |
|--------|-----|--------------------------------------------------|

|   | (2) | specific references to the pertinent Plan provisions on which the decision is based; |
|--------|-----|--------------------------------------------------------------------------------------|

|   | (3) | a statement that the claimant is entitled to receive upon request, free of charge, reasonable access to and copies of, all materials and information relevant to the claim for benefits; |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | a statement of the plan’s voluntary arbitration procedures and the claimant’s right to bring a civil action under Section 502(a) of the Act; and |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5) | (A) If an internal rule, guideline, protocol, or other similar criterion was relied upon in making the decision, either a copy of the specific rule, guideline, protocol, or other similar criterion; or a statement that such a rule, guideline, protocol, or other similar criterion was relied upon in making the decision, will be provided to the claimant free of charge upon request; or |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B)  If the decision based on medical necessity or experimental treatment or similar exclusion or limit, either an explanation of the scientific or clinical judgment for the determination, applying the terms of the Plan to the claimant’s medical circumstances, or a statement that such explanation will be provided free of charge upon request. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (i)   | a statement that the decision whether to arbitrate a claim will have no effect on rights to any other benefits under the Plan; |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------|

| (ii)   | notice of the right to representation; |
|------------------|----------------------------------------|

| (iii)   | notice of the right to bring a civil action in federal court under ERISA Section  502(a) in lieu of voluntary binding Arbitration; |
|-------------------|----------------------------------------------------------------------------------------------------------------------------------------------|

| (iv)   | a statement that the Plan will not assert that failure to exhaust administrative remedies in any federal court action in the event you the claimant  elects not to pursue voluntary binding arbitration; |
|------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (v)   | the applicable arbitration rules; and |
|-----------------|---------------------------------------|

| (vi)   | the arbitrator selection process. |
|------------------|-----------------------------------|

----

----

----

----

----

----

----

----

----

----

----

----

----

----

----