----

Article 1
[- 1 -]

Definitions
[- 1 -]

1.1
Administrator
[- 1 -]

1.2
AdoptingEmployer
[- 1 -]

1.3
AffiliatedEmployer
[- 1 -]

1.4
Age
[- 1 -]

1.5
AllocationPeriod
[- 1 -]

1.6
AnniversaryDate
[- 1 -]

1.7
AnnualAdditions
[- 1 -]

1.8
AnnuityStarting Date
[- 2 -]

1.9
Beneficiary
[- 2 -]

1.10
BenefitingParticipant
[- 2 -]

1.11
Break inService
[- 2 -]

1.12
Code
[- 2 -]

1.13
Code§401(a)(17) Compensation Limit
[- 2-]

1.14
Code§414(s) Compensation
[- 3-]

1.15
Code§415(c)(3) Compensation
[- 3-]

1.16
Code §3401Compensation
[- 3 -]

1.17
Committee
[- 3 -]

1.18
CompanyStock
[- 3 -]

1.19
CompanyStock Account
[- 4 -]

1.20
Compensation
[- 4 -]

1.21
CompensationDetermination Period
[- 4-]

1.22
CurrentObligations
[- 4 -]

1.23
Deemed Code§125 Compensation
[- 4-]

1.24
DeterminationDate
[- 4 -]

1.25
Disability
[- 4 -]

1.26
DistributionCalendar Year
[- 5 -]

1.27
EarlyRetirement Age
[- 5 -]

1.28
EligibleEmployee
[- 5 -]

1.29
Employee
[- 5 -]

1.30
Employer
[- 5 -]

1.31
ExemptLoan
[- 5 -]

1.32
FiscalYear
[- 5 -]

1.33
Forfeiture
[- 5 -]

1.34
Form W-2Compensation
[- 6 -]

1.35
HCE
[- 6 -]

1.36
HighlyCompensated Employee
[- 6-]

1.37
Hour ofService
[- 6 -]

1.38
ImmediatelyDistributable
[- 7 -]

1.39
KeyEmployee
[- 7 -]

1.40
LeasedEmployee
[- 7 -]

1.41
LifeExpectancy
[- 7 -]

1.42
LimitationYear
[- 7 -]

1.43
Maternityor Paternity Leave
[- 8-]

1.44
NamedFiduciary
[- 8 -]

1.45
NHCE
[- 8 -]

1.46
Non-HighlyCompensated Employee
[- 8-]

1.47
Non-KeyEmployee
[- 8 -]

1.48
NormalRetirement Age
[- 8 -]

1.49
NormalRetirement Date
[- 8-]

1.50
OtherInvestments Account
[- 8-]

1.51
OtherwiseExcludible Participant
[- 8-]

1.52
Participant
[- 8 -]

1.53
Participant'sAccount
[- 8 -]

1.54
Participant'sAccount Balance
[- 8-]

1.55
PermissiveAggregation Group
[- 9-]

1.56
Plan
[- 9 -]

1.57
PlanYear

----

1.58
Policy
[- 9 -]

1.59
QualifiedDomestic Relations Orders
[- 9-]

1.60
RequiredAggregation Group
[- 9-]

1.61
RequiredBeginning Date
[- 9 -]

1.62
Regulation
[- 9 -]

1.63
RolloverAccount
[- 9 -]

1.64
RolloverContribution (or Rollover)
[- 9-]

1.65
Safe HarborCode §415 Compensation
[- 9-]

1.66
SponsoringEmployer
[- 10 -]

1.67
Spouse
[- 10 -]

1.68
StatutoryCode §415 Compensation
[- 10-]

1.69
TerminatedParticipant
[- 11 -]

1.70
TopHeavy
[- 11 -]

1.71
Top HeavyMinimum Allocation
[- 11-]

1.72
Top HeavyRatio
[- 11 -]

1.73
TransferContribution
[- 13 -]

1.74
TransferContribution Account
[- 13-]

1.75
Trustee
[- 13 -]

1.76
Trust (orTrust Fund)
[-13 -]

1.77
UnallocatedCompany Stock Account
[- 13-]

1.78
ValuationCalendar Year
[- 13 -]

1.79
ValuationDate
[- 13 -]

1.80
VestedAggregate Account
[- 13-]

1.81
Vested,Vested Interest or Vesting
[- 13-]

1.82
VoluntaryEmployee Contribution
[- 13-]

1.83
VoluntaryEmployee Contribution Account
[- 13-]

1.84
Year ofService
[- 14 -]

Article 2
[- 17 -]

PlanParticipation
[- 17 -]

2.1
Eligibilityand Entry Date Requirements
[- 17-]

2.2
Waiver ofParticipation
[- 17 -]

2.3
ReemploymentAfter Termination
[- 18-]

Article 3
[- 19 -]

Contributions andAllocations
[- 19 -]

3.1
EmployerContributions
[- 19 -]

3.2
CompanyStock Account
[- 20 -]

3.3
Earningsand Losses
[- 22 -]

3.4
Forfeituresand Their Usage
[- 22-]

3.5
Top HeavyMinimum Allocation
[- 22-]

3.6
FailsafeAllocation
[- 23 -]

3.7
RolloverContributions
[- 24 -]

3.8
VoluntaryEmployee Contributions
[- 24-]

Article 4
[- 25 -]

PlanBenefits
[- 25 -]

4.1
BenefitUpon Normal (or Early) Retirement
[- 25-]

4.2
BenefitUpon Late Retirement
[- 25-]

4.3
BenefitUpon Death
[- 25 -]

4.4
BenefitUpon Disability
[- 25-]

4.5
BenefitUpon Termination of Employment
[- 25-]

4.6
Determinationof Vested Interest
[- 25-]

Article 5
[- 27 -]

Distribution ofBenefits
[- 27 -]

5.1
Distributionof Benefit Upon Retirement
[- 27-]

5.2
Distributionof Benefit Upon Death
[- 27-]

5.3
Distributionof Benefit Upon Disability
[- 28-]

5.4
Distributionof Benefit Upon Termination of Employment
[- 29 -]

5.5
MandatoryCash-Out of Benefits
[- 29-]

5.6
Restrictionson Immediate Distributions
[- 30-]

5.7
Accounts ofRehired Participants
[- 31-]

5.8
SpousalConsent Requirements
[- 33-]

----

5.9
RequiredMinimum Distributions
[- 33-]

5.10
StatutoryCommencement of Benefits
[- 36-]

5.11
Post-TerminationEarnings
[- 36 -]

5.12
Distributionin the Event of Legal Incapacity
[- 36-]

5.13
MissingPayees and Unclaimed Benefits
[- 36-]

5.14
DirectRollovers
[- 37 -]

5.15
Distributionsof Stock
[- 38 -]

5.16
CashDividends on Company Stock
[- 38-]

5.17
Non-TerminableRights and Protections
[- 38-]

5.18
RequiredCash Distribution for Certain Banks
[-38 -]

5.19
FinancialHardship Distributions
[- 38-]

5.20
Pre-RetirementDistributions
[- 39 -]

5.21
Distributionof Rollover Contributions
[- 39-]

5.22
Distributionof Voluntary Employee Contributions
[-40 -]

5.23
Distributionof Transfer Contributions
[- 40-]

Article 6
[- 41 -]

Code § 415Limitations
[ - 41 -]

6.1
MaximumAnnual Additions
[- 41-]

6.2
Adjustmentsto Maximum Annual Addition
[- 41-]

6.3
MultiplePlans and Multiple Employers
[- 42-]

6.4
Adjustmentfor Excessive Annual Additions
[- 42-]

Article 7
[- 43 -]

Loans, Insurance andDirected Investments
[- 43-]

7.1
Loans toParticipants
[- 43 -]

7.2
Insuranceon Participants
[- 43-]

7.3
Key ManInsurance
[- 43 -]

Article 8
[- 44 -]

Duties of theAdministrator
[- 44 -]

8.1
Appointment,Resignation, Removal and Succession
[-44 -]

8.2
GeneralPowers and Duties
[- 44-]

8.3
Functionsof Committee
[- 44 -]

8.4
MultipleAdministrators
[- 44-]

8.5
CorrectingAdministrative Errors
[- 44-]

8.6
PromulgatingNotices and Procedures
[- 44-]

8.7
Employmentof Agents and Counsel
[- 45-]

8.8
Compensationand Expenses
[- 45 -]

8.9
ClaimsProcedures
[- 45 -]

8.10
QualifiedDomestic Relations Orders
[- 45-]

8.11
Appointmentof Investment Manager
[- 45-]

Article 9
[- 46 -]

TrusteeProvisions
[- 46 -]

9.1
Appointment,Resignation, Removal and Succession
[-46 -]

9.2
InvestmentAlternatives of the Trustee
[- 46-]

9.3
Valuationof the Trust
[- 48 -]

9.4
Compensationand Expenses
[- 48 -]

9.5
PaymentsFrom the Trust Fund
[- 48-]

9.6
Payment ofTaxes
[- 48 -]

9.7
Accounts,Records and Reports
[- 48-]

9.8
Employmentof Agents and Counsel
[- 48-]

9.9
Division ofDuties and Indemnification
[- 49-]

9.10
InvestmentManager
[- 50 -]

9.11
ExclusiveBenefit Rule
[- 50 -]

9.12
VotingCompany Stock
[- 50 -]

9.13
Applicationof Cash
[- 50 -]

9.14
Restrictionson Company Stock Transactions
[- 50-]

9.15
ExemptLoans
[- 50 -]

9.16
DiversificationRights of Qualified Participants
[- 51-]

9.17
SupersedingTrust or Custodial Agreement
[- 52-]

----

Article10
[- 53 -]

Adopting EmployerProvisions
[- 53 -]

10.1
PlanContributions
[- 53 -]

10.2
PlanAmendments
[- 53 -]

10.3
PlanExpenses
[- 53 -]

10.4
EmployeeTransfers
[- 53 -]

10.5
MultipleEmployer Provisions Under Code §413(c)
[- 53 -]

10.6
Terminationof Adoption
[- 53 -]

10.7
Payment ofBenefits Upon Termination of Adoption
[- 54 -]

Article11
[- 55 -]

Amendment, Termination,Merger and Transfers
[- 55-]

11.1
PlanAmendment
[- 55 -]

11.2
TerminationBy Sponsoring Employer
[- 56-]

11.3
Merger orConsolidation
[- 56 -]

Article12
[- 57 -]

MiscellaneousProvisions
[- 57 -]

12.1
No Contractof Employment
[- 57 -]

12.2
Title toAssets
[- 57 -]

12.3
QualifiedMilitary Service
[- 57-]

12.4
Fiduciariesand Bonding
[- 57 -]

12.5
Severabilityof Provisions
[- 57 -]

12.6
Interpretationof the Plan
[- 57 -]

12.7
LegalAction
[- 58 -]

12.8
QualifiedPlan Status
[- 58 -]

12.9
Mailing ofNotices to Administrator, Employer or Trustee
[- 58 -]

12.10
ParticipantNotices and Waivers of Notices
[- 58-]

12.11
NoDuplication of Benefits
[- 58-]

12.12
EvidenceFurnished Conclusive
[- 58-]

12.13
Release ofClaims
[- 58 -]

12.14
MultipleCopies of Plan And/or Trust
[- 58-]

12.15
Limitationof Liability and Indemnification
[- 58-]

12.16
WrittenElections and Forms
[- 59-]

12.17
Assignmentand Alienation of Benefits
[- 59-]

12.18
ExclusiveBenefit Rule
[- 59 -]

12.19
Dual andMultiple Trusts
[- 59-]

----

Article1  

| 1.1   | Administrator. |
|-----------------|----------------|

| 1.2   | Adopting      Employer. |
|-----------------|-------------------------|

| 1.3   | Affiliated      Employer. |
|-----------------|---------------------------|

| 1.4   | Age. |
|-----------------|------|

| 1.5   | Allocation      Period. |
|-----------------|-------------------------|

| 1.6   | Anniversary      Date. |
|-----------------|------------------------|

| 1.7   | Annual      Additions. |
|-----------------|------------------------|

----

| 1.8   | Annuity      Starting Date. |
|-----------------|-----------------------------|

| 1.9   | Beneficiary. |
|-----------------|--------------|

| (a)   | Beneficiary      Designations By a Participant. Subject to the provisions of Section      5.8 regarding the rights of a Participant's      Spouse, each Participant may designate a Beneficiary in writing with the      Administrator. If a Participant designates his or her Spouse and the      Participant and his or her Spouse are legally divorced subsequent to the      date of the designation, then the designation of such Spouse as a      Beneficiary hereunder will be deemed null and void unless the Participant,      subsequent to the legal divorce, reaffirms the designation in writing. In      the absence of any other designation, the Participant will be deemed to      have designated the following Beneficiaries in the following order,      provided however, that with respect to clauses (1) and (2) following, such      Beneficiaries are then living: (1) the Participant's Spouse, (2) the      Participant's issue per stirpes; and (3) the Participant's      estate. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Beneficiary      Designations By a Beneficiary. In the absence of a Beneficiary      designation or other directive from a Participant to the contrary, any      Beneficiary may name his or her own Beneficiary in accordance with Section      5.2(d) to receive any benefits payable in the      event of the Beneficiary's death prior to the receipt of all the      Participant's death benefits to which the Beneficiary was      entitled. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Beneficiaries      Considered Contingent Until the Death of the Participant.      Notwithstanding any provision in this Section to the contrary, any      Beneficiary named hereunder will be considered a contingent Beneficiary      until the death of the Participant (or Beneficiary, as the case may be),      and until such time will have no rights granted to Beneficiaries under the      Plan. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.10   | Benefiting      Participant. |
|------------------|------------------------------|

3.1(c)

| 1.11   | Break      in Service. |
|------------------|------------------------|

1.84

| 1.12   | Code. |
|------------------|-------|

| 1.13   | Code      §401(a)(17) Compensation Limit. |
|------------------|------------------------------------------------|

----

| 1.14   | Code      §414(s) Compensation. |
|------------------|--------------------------------------|

| 1.15   | Code      §415(c)(3) Compensation. |
|------------------|-----------------------------------------|

| (a)   | Top      Heavy and Key Employee Determinations. In determining Top Heavy      Minimum Allocations and if a Employee is a Key Employee, the term "Code      §415(c)(3) Compensation means Form W-2 Compensation during the entire      Compensation Determination Period that statutorily  applies. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Code      §415 Limitations. In determining a Participant's Code §415      limitation for any Limitation Year, Code §415(c)(3) Compensation means      Form W-2 Compensation during the entire Compensation Determination Period      that statutorily applies. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Highly      Compensated Employee Determinations. In determining if a      Participant is a Highly Compensated Employee (or for any other statutory      determination not described in paragraphs (a) and (b) above), Code      §415(c)(c) Compensation means Form W-2 Compensation during the entire      Compensation Determination Period that statutorily  applies. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Exclusions      to Compensation Do Not Apply. Code §415(c)(3) Compensation includes      any amounts that are excluded from Compensation under Section 1.20 of thePlan. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (e)   | Inclusion      of Certain Amounts. Code §415(c)(3) Compensation includes (a)      elective deferrals as defined in Code §402(g)(3) and amounts contributed      or deferred by the Employer at the election of the Employee which are not      includible in gross income under Code §125 (including Deemed Code §125      Compensation), Code §132(f)(4), or Code §457; and (b) effective January 1,      2005, Post-Severance Compensation. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.16   | Code      §3401 Compensation. |
|------------------|------------------------------------|

| 1.17   | Committee. |
|------------------|------------|

| 1.18   | Company      Stock. |
|------------------|---------------------|

----

| 1.19   | Company      Stock Account. |
|------------------|-----------------------------|

| 1.20   | Compensation. |
|------------------|---------------|

| (a)   | Compensation      Used to Determine Employer Contributions. In determining Employer      contributions, the term Compensation means a Participant's Form W-2      Compensation received during the Compensation Determination Period. For      purposes of this paragraph, (1) the Compensation Determination Period is      the Plan Year; and (2) elective deferrals as defined in Code §402(g)(3)      and amounts contributed or deferred by the Employer at the election of the      Employee which are not includible in gross income under Code §125      (including Deemed Code §125 Compensation), Code §132(f)(4), or Code §457      will be included as Compensation. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Code      §401(a)(17) Compensation Limit. Notwithstanding any provision of      this Section to the contrary, Compensation for any Compensation      Determination Period (or Plan Year) will not exceed the limitation set      forth in Code §401(a)(17) as in effect for that Compensation Determination      Period (or Plan Year). The Code §401(a)(17) limit for Plan Years which      begin on or after January 1, 2002 will not exceed $200,000, as adjusted      for cost-of-living increases in accordance with Code §401(a)(17)(B). The      cost-of-living adjustment in effect for a calendar year applies to annual      Compensation for the Compensation Determination Period that begins with or      within such calendar year. If a Compensation Determination Period is less      than 12 consecutive months, then the applicable Code §401(a)(17) limit      will be multiplied by a fraction, the numerator of which is the number of      months in the Compensation Determination Period and the denominator of      which is 12. If Compensation for any prior Compensation Determination      Period is used in determining a Participant's Plan benefits for the      current Plan Year, then the annual Compensation for such prior      Compensation Determination Period is subject to the applicable Code      §401(a)(17) limit in effect for that prior Compensation Determination      Period. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.21   | Compensation      Determination Period |
|------------------|----------------------------------------|

| 1.22   | Current      Obligations. |
|------------------|---------------------------|

| 1.23   | Deemed      Code §125 Compensation. |
|------------------|------------------------------------------|

| 1.24   | Determination      Date. |
|------------------|--------------------------|

| 1.25   | Disability. |
|------------------|-------------|

----

| 1.26   | Distribution      Calendar Year. |
|------------------|----------------------------------|

5.9

| 1.27   | Early      Retirement Age. |
|------------------|----------------------------|

| 1.28   | Eligible      Employee. |
|------------------|-------------------------|

3.6

| 1.29   | Employee. |
|------------------|-----------|

2.1(c)
2.1

| 1.30   | Employer. |
|------------------|-----------|

| 1.31   | Exempt      Loan. |
|------------------|-------------------|

| 1.32   | Fiscal      Year. |
|------------------|-------------------|

| 1.33   | Forfeiture. |
|------------------|-------------|

3.4

----

| 1.34   | Form      W-2 Compensation. |
|------------------|-----------------------------|

| 1.35   | HCE. |
|------------------|------|

| 1.36   | Highly      Compensated Employee. |
|------------------|-----------------------------------|

| 1.37   | Hour      of Service. |
|------------------|-----------------------|

| (a)   | Determination      of Hours. The term Hour of Service means (1) each hour an Employee      is paid, or entitled to payment, for the performance of duties for the      Employer or an Affiliated Employer, which will be credited to the Employee      for the computation period in which the duties are performed; (2) each      hour for which an Employee is paid, or entitled to payment, by the      Employer or an Affiliated Employer on account of a period of time during      which no duties are performed (irrespective of whether the employment      relationship has terminated) due to vacation, holiday, illness, incapacity      (including disability), layoff, jury duty, military duty or leave of      absence, except that no more than 501 Hours of Service will be credited      under this clause (2) for any single continuous period (whether or not      such period occurs in a single computation period); and (3) each hour for      which back pay, irrespective of mitigation of damages, is either awarded      or agreed to by the Employer or an Affiliated Employer, except that the      same hours will not be credited both under clause (1) or clause (2) and      under this clause (3), and these hours will be credited for the      computation period or periods to which the award or agreement pertains      rather than the computation period in which the award, agreement or      payment is made. Hours of Service will be calculated and credited pursuant      to DOL Regulation §2530.200b-2(b) and (c), which are incorporated in this      Plan by reference. Hours of Service shall be determined on the basis of      actual hours for which the Employee is paid or entitled to payment as      reflected on the Employee's W-2form. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (b)   | Maternity      or Paternity Leave. In determining if a Break in Service for      participation and Vesting has occurred in a computation period, an      individual on Maternity or Paternity Leave will receive credit for up to      501 Hours of Service which would otherwise have been credited but for such      absence, or in any case in which such Hours of Service cannot be      determined, 8 hours per day of such absence. Hours  of Service      credited for Maternity of Paternity Leave will be credited in the      computation period in which the absence begins if the crediting is      necessary to prevent a Break in Service in that period, or in all other      cases, in the following computationperiod. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Use      of Equivalencies. Notwithstanding paragraph (a), the Administrator      may elect for all Employees or for one or more different classifications      of Employees (provided such classifications are reasonable and are      consistently applied) to apply one or more of the following equivalency      methods in determining the Hours of Service of an Employee. Under such      equivalency methods, an Employee will be credited with (1) 190 Hours of      Service for each month he or she is paid or entitled to payment for at      least one Hour of Service; or (2) 95 Hours of Service for each      semi-monthly period in which he or she is paid or entitled to payment for      at least one Hour of Service; or (3) 45 Hours of Service for each week he      or she is paid or entitled to payment for at least one Hour of Service; or      (4) 10 Hours of Service for each day he or she is paid or entitled to      payment for at least one Hour ofService. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.38   | Immediately      Distributable. |
|------------------|---------------------------------|

| 1.39   | Key      Employee. |
|------------------|--------------------|

| 1.40   | Leased      Employee. |
|------------------|-----------------------|

| 1.41   | Life      Expectancy. |
|------------------|-----------------------|

5.9

| 1.42   | Limitation      Year. |
|------------------|-----------------------|

----

| 1.43   | Maternity      or Paternity Leave. |
|------------------|------------------------------------|

| 1.44   | Named      Fiduciary. |
|------------------|-----------------------|

| 1.45   | NHCE. |
|------------------|-------|

| 1.46   | Non-Highly      Compensated Employee. |
|------------------|---------------------------------------|

| 1.47   | Non-Key      Employee. |
|------------------|------------------------|

3.5
3.5

| 1.48   | Normal      Retirement Age. |
|------------------|-----------------------------|

| 1.49   | Normal      Retirement Date. |
|------------------|------------------------------|

| 1.50   | Other      Investments Account. |
|------------------|---------------------------------|

7.2

| 1.51   | Otherwise      Excludible Participant. |
|------------------|----------------------------------------|

| 1.52   | Participant. |
|------------------|--------------|

| 1.53   | Participant's      Account. |
|------------------|-----------------------------|

| 1.54   | Participant's      Account Balance. |
|------------------|-------------------------------------|

5.9

----

| 1.55   | Permissive      Aggregation Group. |
|------------------|------------------------------------|

| 1.56   | Plan. |
|------------------|-------|

| 1.57   | Plan      Year. |
|------------------|-----------------|

| 1.58   | Policy. |
|------------------|---------|

7.2

| 1.59   | Qualified      Domestic Relations Orders. |
|------------------|-------------------------------------------|

| 1.60   | Required      Aggregation Group. |
|------------------|----------------------------------|

| 1.61   | Required      Beginning Date. |
|------------------|-------------------------------|

| 1.62   | Regulation. |
|------------------|-------------|

| 1.63   | Rollover      Account. |
|------------------|------------------------|

| 1.64   | Rollover      Contribution (or Rollover). |
|------------------|-------------------------------------------|

| 1.65   | Safe      Harbor Code §415 Compensation. |
|------------------|-----------------------------------------------|

----

| (a)   | Excluded      Amounts. Safe Harbor Code §415 Compensation does not include the      following: (1) Employer contributions made by the Employer to a plan of      deferred compensation to the extent that, before the application of the      Code §415 limitations to that plan, the contributions are not includible      in the Employee's gross income for the taxable year in which contributed;      Employer contributions made on behalf of an Employee to a simplified      employee pension described in Code §408(k) for the taxable year in which      contributed;  and any distributions from a plan of deferred      compensation for Code §415 purposes, regardless of whether such amounts      are includible in the Employee's gross income when distributed; (2)      Amounts realized from the exercise of a non-qualified stock option, or      when restricted stock (or property) held by an Employee either becomes      freely transferable or is no longer subject to a substantial risk of      forfeiture; (3) Amounts realized from the sale, exchange or other      disposition of stock acquired under a qualified stock option; and (4)      Other amounts which receive special tax benefits, such as premiums for      group-term life insurance (but only to the extent that the premiums are      not includible in the gross income of the employee), or contributions made      by an Employer (whether or not under a salary deferral agreement) towards      the purchase of an annuity described in Code §403(b) (regardless of      whether such the contributions are excludible from an Employee's gross      income). |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Inclusion      of Certain Amounts. Code §415(c)(3) Compensation includes (a)      elective deferrals as defined in Code §402(g)(3) and amounts contributed      or deferred by the Employer at the election of the Employee which are not      includible in gross income under Code §125 (including Deemed Code §125      Compensation), Code §132(f)(4), or Code §457; and (b) effective January 1,      2005, Post-Severance Compensation. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.66   | Sponsoring      Employer. |
|------------------|---------------------------|

| 1.67   | Spouse. |
|------------------|---------|

| 1.68   | Statutory      Code §415 Compensation. |
|------------------|---------------------------------------------|

| (a)   | Amounts      Includable as Statutory Code §415 Compensation. Statutory Code §415      Compensation  includes the following: (1) wages, salaries, fees      for professional services and other amounts received (without regard to      whether or not an amount is paid in cash) for personal services actually      rendered in the course of employment with the Sponsoring Employer      maintaining the Plan to the extent that the amounts are includable in      gross income (including, but not limited to, commissions paid      salespersons, compensation for services based on a percentage of profits,      commissions on insurance premiums, tips, bonuses, fringe benefits, and      reimbursements, or other expense allowances under a non-accountable plan      as described in Regulation §1.62-2(c)); (2) in the case of a Self-Employed      Individual, Earned Income; (3) amounts described in Code §104(a)(3),      §105(a) and 105(h), but only to the extent these amounts are includible in      the gross income of the Employee; (4) amounts paid or reimbursed by the      Employer for moving expenses incurred by the Employee, but only to the      extent that at the time of the payment it is reasonable to believe that      these amounts are not deductible by the Employee under Code §217; (5) the      value of a non-qualified stock option granted to an Employee by the      Employer, but only to the extent that the value of the option is      includible in the gross income of the Employee for the taxable year in      which granted; and (6) the amount includible in the gross income of an      Employee upon |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (b)   | Exclusion      of Certain Amounts. Statutory Code §415 Compensation does not      include (1) Employer contributions made by the Employer to a plan of      deferred compensation to the extent that, before the application of the      Code §415 limitations to that plan, the contributions are not includible      in the Employee's gross income for the taxable year in which contributed;      Employer contributions made on behalf of an Employee to a simplified      employee pension described in Code §408(k) for the taxable year in which      contributed;  and any distributions from a plan of deferred      compensation for Code §415 purposes, regardless of whether such amounts      are includible in the Employee's gross income when distributed; (2)      amounts realized from the exercise of a non-qualified stock option, or      when restricted stock (or property) held by an Employee either becomes      freely transferable or is no longer subject to a substantial risk of      forfeiture; (3) amounts realized from the sale, exchange or other      disposition of stock acquired under a qualified stock option; and (4)      other amounts which receive special tax benefits, such as premiums for      group-term life insurance (but only to the extent that the premiums are      not includible in the gross income of the employee), or contributions made      by an Employer (whether or not under a salary deferral agreement) towards      the purchase of an annuity described in Code §403(b) (regardless of      whether such the contributions are excludible from an Employee's gross      income). |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Inclusion      of Certain Amounts. Code §415(c)(3) Compensation includes (a)      elective deferrals as defined in Code §402(g)(3) and amounts contributed      or deferred by the Employer at the election of the Employee which are not      includible in gross income under Code §125 (including Deemed Code §125      Compensation), Code §132(f)(4), or Code §457; and (b) effective January 1,      2005, Post-Severance Compensation. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.69   | Terminated      Participant. |
|------------------|------------------------------|

| 1.70   | Top      Heavy. |
|------------------|-----------------|

| 1.71   | Top      Heavy Minimum Allocation. |
|------------------|------------------------------------|

| 1.72   | Top      Heavy Ratio. |
|------------------|-----------------------|

----

| (a)   | Employer      Only Maintains DC Plans. If the Employer maintains one or more      defined contribution plans (including any Simplified Employee Pension      Plan) and the Employer has not maintained any defined benefit plan which      during the 5-year period ending on the Determination Date(s) has or has      had accrued benefits, then the Top Heavy Ratio for this Plan alone, for      the Required Aggregation Group, or for the Permissive Aggregation Group as      appropriate is a fraction, the numerator of which is the sum of the      Participant's Account balances of all Key Employees as of the      Determination Date(s) (including any part of any Participant's Account      balance distributed during the 1-year period ending on the Determination      Date(s); however, including any part of any Participant's Account balance      distributed during the 5-year period ending on the Determination Date in      the case of a distribution made for a reason other than severance from      employment, death, or Disability), and the denominator of which is the sum      of all Participant's Account balances (including any part of any      Participant's Account balance distributed in the 1-year period ending on      the Determination Date(s); however, including any part of any      Participant's Account balance distributed during the 5-year period ending      on the Determination Date in the case of a distribution made for a reason      other than severance from employment, death, or Disability), both computed      in accordance with Code §416 and the Regulations thereunder. Both the      numerator and denominator of the Top Heavy Ratio are increased to reflect      any contribution that is not actually made as of the Determination Date,      but which is required to be taken into account on that Determination Date      under Code §416 and the Regulationsthereunder. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Employer      Maintains Both DC and DB Plans. If the Employer maintains one or      more defined contribution plans (including any Simplified Employee Pension      Plan) and the Employer maintains or has maintained one or more defined      benefit plans which during the 5-year period ending on the Determination      Date(s) has or has had any accrued benefits, then the Top Heavy Ratio for      any Required Aggregation Group or for any Permissive Aggregation Group as      appropriate is a fraction, the numerator of which is the sum of the      Participant's Account balances under the aggregated defined contribution      plan or plans for all Key Employees, determined in accordance with      paragraph (a) above, and the present value of accrued benefits under the      aggregated defined benefit plan or plans for all Key Employees as of the      Determination Date(s), and the denominator of which is the sum of the      Participant's Account balances under the aggregated defined contribution      plan or plans for all Participants, determined in accordance with      paragraph (a) above, and the present value of accrued benefits under the      defined benefit plan or plans for all Participants as of the Determination      Date(s), all determined in accordance with Code §416 and the Regulations      thereunder. The accrued benefits under a defined benefit plan in both the      numerator and denominator of the Top Heavy Ratio are increased for any      distribution of an accrued benefit made in the 1-year period ending on the      Determination Date (or the 5-year period ending on the Determination Date      in the case of a distribution made for a reason other than severance from      employment, death, or Disability). |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Value      of Participant's Account Balances and the Present Value of Accrued      Benefits. For purposes of paragraphs (a) and (b), the value of the      Participant's Account balances and the present value of accrued benefits      will be determined as of the most recent Valuation Date that falls within      or ends with the 12-month period ending on the Determination Date, except      as provided in Code §416 and the Regulations for the first and second Plan      Years of a defined benefit plan. The Participant's Account balances and      accrued benefits will be disregarded for a Participant (1) who is not a      Key Employee during the 12-month period ending on the Determination Date      but was a Key Employee in a prior year, or (2) who has not been credited      with at least one Hour of Service with any Employer maintaining the Plan      at any time during the 1-year period ending on the Determination Date. The      calculation of the Top Heavy Ratio and the extent to which distributions,      Rollover Contributions, and Transfer Contributions are taken into account      will be made in accordance with Code §416 and the Regulations thereunder.      When aggregating plans, the value of the Participant's Account balances      and accrued benefits will be calculated with reference to the      Determination Dates that fall within the same calendar year. The accrued      benefit of a Participant other than a Key Employee will be determined      under (1) the method, if any, that uniformly applies for accrual purposes      under all defined benefit plans maintained by the Employer, or (2) if      there is no such method, then as if such benefit accrued not more rapidly      than the slowest accrual rate permitted under the fractional rule of Code      §411(b)(1)(C). |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (d)   | Computing      Present Values. In establishing the present value of accrued      benefits to compute the Top Heavy Ratio, benefits not in pay status are      handled on the basis that retirement occurs on the automatic vesting date      or, if later, the date of reference. Benefits are discounted only for      interest and mortality. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.73   | Transfer      Contribution. |
|------------------|-----------------------------|

| 1.74   | Transfer      Contribution Account. |
|------------------|-------------------------------------|

| 1.75   | Trustee. |
|------------------|----------|

| 1.76   | Trust      (or Trust Fund). |
|------------------|-----------------------------|

| 1.77   | Unallocated      Company Stock Account. |
|------------------|-----------------------------------------|

| 1.78   | Valuation      Calendar Year. |
|------------------|-------------------------------|

5.9

| 1.79   | Valuation      Date. |
|------------------|----------------------|

| 1.80   | Vested      Aggregate Account. |
|------------------|--------------------------------|

| 1.81  | Vested,      Vested Interest or Vesting. |
|------------|------------------------------------------|

4.6

| 1.82   | Voluntary      Employee Contribution. |
|------------------|---------------------------------------|

| 1.83   | Voluntary      Employee Contribution Account. |
|------------------|-----------------------------------------------|

----

| 1.84   | Year      of Service. |
|------------------|-----------------------|

| (a)   | Employment      Commencement Date. The Employment Commencement Date is the first      day an Employee performs an Hour of Service for an Employer, Affiliated      Employer or Adopting Employer. The Reemployment Commencement Date is the      first day following a Break In Service on which an Employee performs an      Hour of Service for an Employer, Adopting Employer or Affiliated      Employer. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Year      of Service for Eligibility. For any Plan Year in which the      eligibility requirements under Section 2.1      are based on an Employee's Years of Service, a Year of Service is a      12-consecutive month computation period in which an Employee is credited      with at least 1,000 Hours of Service. An Employee's initial eligibility      computation period will begin on his or her Employment Commencement Date.      The second eligibility computation period will begin on the first day of      the Plan Year which begins prior to the first anniversary of the      Employee's Employment Commencement Date regardless of whether the Employee      is credited with 1,000 Hours of Service during the initial computation      period. If the Employee is credited with 1,000 Hours of Service in both      the initial eligibility computation period and in the second eligibility      computation period, the Employee will be credited with two Years of      Service for eligibility purposes. If a Plan Year is less than 12 months,      the Hours of Service requirement set forth herein will be proportionately      reduced. In determining eligibility and the applicable entry date under      Section 2.1, an Employee will be deemed to      have completed a Year of Service on the last day of the computation period      during which the Employee completes the applicable Hours of Service      requirement. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Year      of Service for Vesting. For any Plan Year in which a Participant's      Vested Interest under Section 4.6 is based on      Years of Service, a Year of Service is a 12-consecutive month computation      period in which an Employee is credited with at least 1,000 Hours of      Service. The Vesting computation period is the Plan Year, and if any Plan      Year is less than 12 consecutive months and the Hours of Service      requirement in this paragraph is greater than one, such requirement will      be proportionately reduced. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Prior      Service Credit. An Employee will receive credit for all Years of      Service with the Employer. |
|-----------------|-------------------------------------------------------------------------------------------------------------|

| (e)   | Re-employment      of an Employee Before a Break In Service and Before Eligibility      Requirements Are Satisfied. If      an Employee terminates employment with the Employer prior to satisfying      the eligibility requirements set forth in Section 2.1 and the Employee is      subsequently re-employed by the Employer before incurring a Break in      Service, then the Employee's pre-termination Years of Service (and Hours      of Service during the eligibility computation period) will not be counted      in determining the satisfaction of such eligibility requirements, and for      all other purposes other than vesting computation, as applicable, and the      eligibility computation period and the vesting computation period, as      applicable, will remain unchanged. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (f)   | Re-employment      of an Employee Before a Break In Service and After Eligibility      Requirements Are Satisfied. If an Employee terminates employment      with the Employer prior to the Employee's entry date under Section 2.1,      the Employee had satisfied the eligibility requirements under Section 2.1      as of the date of such termination, and the Employee is subsequently      re-employed by the Employer before incurring a Break in Service, then (1)      the Employee will become a Participant in the Plan as of the later of (A)      the date the Employee would have entered the Plan had the Employee not      terminated employment with the Employer, or (B) the Employee's      Re-employment Commencement Date; (2) the Employee's pre-termination Years      of Service (and Hours of Service during a computation period) will be      counted for all purposes; and (3) the Vesting computation period will      remain unchanged. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (g)   | Re-employment      of a Participant Before a Break In Service. If an      Employee terminates employment  with the Employer after becoming      a Participant in the Plan and is subsequently re-employed by the Employer      before incurring a Break in Service, then (1) the Employee's Years of      Service and employment will be deemed not to have been interrupted; (2)      the Employee will recommence Plan |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (h)   | Re-employment      of an Employee After a Break In Service and Before Eligibility      Requirements Are Satisfied. If      an Employee terminates employment with the Employer prior to satisfying      the eligibility requirements under Section 2.1 and the Employee is      subsequently re-employed by the Employer after incurring a Break in      Service, then the Employee's Year(s) of Service that were completed prior      to the Break in Service will be counted, subject to the following      provisions: |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (1)   | Determination      of Years of Service for Eligibility Using the Rule of Parity. For      any Plan Year in which the eligibility requirements under Section 2.1 are      based on Years of Service, Years of Service completed prior to an      Employee's Break(s) in Service will not be counted if the total number of      consecutive Breaks in Service incurred by the Employee equals or exceeds      the greater of five or the aggregate number of Year of Service credited to      the Employee prior to incurring the Breaks in Service; this rule hereafter      is referred to as the "rule of parity." For purposes of the preceding      sentence, the aggregate number of Years of Service will not include Years      of Service previously disregarded under prior applications of the rule of      parity. If such former Employee's Years of Service are disregarded under      the rule of parity, then (A) the rehired Employee will be treated as a new      Employee for purposes of Section 2.1 and (B) the Employee's eligibility      computation period will commence on the Employee's Re-employment      Commencement Date. If such former Employee's Years of Service are not      disregarded under the rule of parity, then the eligibility computation      periods will remain unchanged. However, if this Plan provides that an      Employee must complete more than one Year of Service for eligibility      purposes under Section 2.1, and provides that an Employee will have a 100%      Vested Interest in his or her Participant's Account upon becoming a      Participant in the Plan, then (A) the Year of Service (and Hours of      Service) of an Employee who incurs a Break in Service before satisfying      such eligibility requirement will not be counted for eligibility purposes      and (B) the Employee's eligibility computation period will commence on the      Employee's Re-employment CommencementDate. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Determination      of Years      of      Service for Vesting. For any Plan Year in which a Vested Interest      under Section 4.6 is based on Years of      Service, then in determining an Employee's Vested Interest in his or her      Participant's Account, any Years of Service that were completed prior to      an Employee's Break(s) in Service will not be counted (A) if the Employee      is not Vested in any portion of his or her Participant's Account and (B)      if the total number of consecutive Breaks in Service incurred by the      Employee equals or exceeds the greater of five or the aggregate number of      Years of Service credited to the Employee prior to incurring the Break(s)      in Service. For purposes of the preceding sentence, the aggregate number      of Years of Service will not include any Years of Service previously      disregarded under prior applications of the rule of  parity. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (i)   | Re-employment      of an Employee After a Break In Service, After Eligibility Requirements      Are Satisfied, But Before the Employee's Entry Date. If an Employee      terminates employment with the Employer after satisfying the eligibility      requirements under Section 2.1 (but before the Employee's entry date under      Section 2.1) and the Employee is subsequently re-employed by the Employer      after incurring a Break in Service, then the Employee's Years of Service      completed prior to the Break in Service will be counted , subject to the      following: |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (1)   | Determination      of Years of Service for Eligibility Using the Rule of Parity. For      any Plan Year in which the eligibility requirements under Section 2.1 are      based on Years of Service, Years of Service completed prior to an      Employee's Break(s) in Service will not be counted if the total number of      consecutive Breaks in Service incurred by the Employee equals or exceeds      the greater of five or the aggregate number of Years of Service credited      to the Employee prior to incurring the Break(s) in Service; this rule      hereafter is referred to as the "rule of parity." For purposes of the      preceding sentence, the aggregate number of Years of Service will not      include Years of Service previously disregarded under prior applications      of the rule of parity. If such |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (2)   | Determination      of Years      of      Service for Vesting. For any Plan Year in which a Vested Interest      under Section 4.6 is based on Years of      Service, then in determining an Employee's Vested Interest in his or her      Participant's Account, any Years of Service that were completed prior to      an Employee's Break(s) in Service will not be counted (A) if the Employee      is not Vested in any portion of his or her Participant's Account and (B)      if the total number of consecutive Breaks in Service incurred by the      Employee equals or exceeds the greater of five or the aggregate number of      Years of Service credited to the Employee prior to incurring the Break(s)      in Service. For purposes of the preceding sentence, the aggregate number      of Years of Service will not include any Years of Service previously      disregarded under prior applications of the rule of  parity. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (j)   | Re-employment      of a Participant After a Break In Service. If      an Employee (1) was a Participant in the Plan, (2) terminates employment      with the Employer, and (3) is subsequently re-employed by the Employer      after incurring a Break in Service, then the Employee's Years of Service      that were completed prior to the Break in Service will be counted, subject      to the following: |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (1)   | Determination      of Years of Service for Eligibility Using the Rule of Parity. For      any Plan Year in which the eligibility requirements under Section 2.1 are      based on Years of Service, Years of Service completed prior to an      Employee's Break(s) in Service will not be counted if the total number of      consecutive Breaks in Service incurred by the Employee equals or exceeds      the greater of five or the aggregate number of Years of Service credited      to the Employee prior to incurring the Break(s) in Service; this rule      hereafter is referred to as the "rule of parity." For purposes of the      preceding sentence, the aggregate number of Years of Service will not      include Years of Service previously disregarded under prior applications      of the rule of parity. If such former Employee's Years of Service are      disregarded under the rule of parity, then (A) the rehired Employee will      be treated as a new Employee for purposes of Section 2.1 and (B) the      Employee's eligibility computation period will commence on the Employee's      Re-employment Commencement Date. If such former Employee's Years of      Service are not disregarded under the rule of parity, then the rehired      Employee will reenter the Plan as of the Employee's Re-employment      Commencement Date. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Determination      of Years of Service for Vesting. For      any Plan Year in which a Vested Interest under Section 4.6 is based on Years of Service, then in      determining an Employee's Vesting Interest in his or her Participant's      Account, any Years of Service that were completed prior to an Employee's      Break(s) in Service will not be counted (A) if the Employee is not Vested      in any portion of his or her Participant's Account and (B) if the total      number of consecutive Break(s) in Service incurred by the Employee equals      or exceeds the greater of five or the aggregate number of Years of Service      credited to the Employee prior to incurring the Break(s) in Service. For      purposes of the preceding sentence, the aggregate number of Years of      Service will not include any Years of Service previously disregarded under      prior applications of the rule ofparity. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (k)   | Ignoring      Service for Eligibility If Service Requirement for Eligibility Is More      Than 1 Year of Service. Notwithstanding anything in the Plan to the      contrary, if this Plan provides that an Employee must complete more than      one Year of Service for eligibility purposes under Section 2.1, and      provides that an Employee will have a 100% Vested Interest in his or her      Participant's Account upon becoming a Participant in the Plan, then (A)      the Years of Service (and Hours of Service) of an Employee who incurs a      Break in Service before satisfying such eligibility requirement will not      be counted for eligibility purposes and (B) the Employee's eligibility      computation period will commence on the Employee's Re-employment      Commencement Date. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

Article2 

| 2.1   | Eligibility      and Entry Date Requirements. |
|-----------------|-----------------------------------------------|

| (a)   | Eligible      Employees. All Employees are Eligible Employees except for the      following ineligible classes of Employees: (1) Employees whose employment      is governed by a collective bargaining agreement between Employee      representatives and the Employer in which retirement benefits were the      subject of good faith bargaining unless such agreement expressly provides      for; and (2) Employees who are non-resident aliens who do not receive      earned income from the Employer which constitutes income from sources      within the United States. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Age      and Service Requirements. An Eligible Employee described in Section      2.1(a) will be eligible to enter the Plan as      a Participant on the applicable entry date set forth in Section 2.1(c) upon reaching Age 21 and being credited      with 1 Year of Service. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Entry      Date. An Eligible Employee described in Section 2.1(a) will enter the Plan as a Participant on      the January 1st or the July 1st that coincides with or next follows the      date on which the Eligible Employee first satisfies the eligibility      requirements set forth in Section 2.1(b). |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Participation      By Employees Whose Status Changes. If an Employee who is not an      Eligible Employee becomes an Eligible Employee, the Employee will      participate in the Plan immediately if he or she has satisfied the minimum      age and service requirements and would have previously become a      Participant had he or she been an Eligible Employee. The participation of      a Participant who ceases to be an Eligible Employee will be suspended.      Upon once again becoming an Eligible Employee, a suspended Participant      will resume eligibility. The Vested Interest of a Participant who ceases      to be an Eligible Employee will continue to increase in accordance with      Section 4.6. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (e)   | Participation      By Former Participants. A Participant who terminates employment      with the Employer for any reason but is subsequently reemployed as an      Eligible Employee will again become a Participant in the Plan as provided      in the definition of Year ofService. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.2   | Waiver      of Participation. |
|-----------------|-------------------------------|

| (a)   | Irrevocable      Election. An Eligible Employee may make a one-time irrevocable      election to waive participation in the Plan. However, the Administrator      may in its sole discretion elect not to make this option available to one      or more Eligible Employees if the Eligible Employee is not an HCE and is      not likely to become an HCE and if the Administrator determines that such      waiver may cause the Plan for any Plan Year to fail to satisfy one of the      tests in Code §410(b)(1)(A) or Code §410(b)(1)(B) and (C). The Employee's      election to waive participation in the Plan must be in writing and must be      delivered to the Administrator. Notwithstanding the foregoing however,      once an Employee has become a Participant in the Plan, no waiver can be      made, except as provided in paragraph (b)below. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Election      to Waive Allocation. Notwithstanding paragraph (a), and subject to      the Top-Heavy Minimum Allocation requirements set forth in Section 3.5, a Participant may agree to forego an      allocation of Employer contributions to his or her Participant's Account      for all or any Allocation Periods if the Participant is an HCE for the      Allocation Period and such waiver does not have a direct or indirect      impact on the overall remuneration paid to such    Participant. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Administrative      Requirements. An Employee's election to waive participation or      forego an allocation must be in writing and must be delivered to the      Administrator on or before the date the Employee first becomes eligible to      participate in the Plan in the case of a waiver under paragraph (a), and      before the Participant is entitled to an allocation to his or her      Participant's Account in the case of foregoing an |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 2.3   | Reemployment      After Termination. |
|-----------------|--------------------------------------|

----

Article3   

| 3.1   | Employer      Contributions. |
|-----------------|------------------------------|

| (a)   | Amount      of Contribution. The Employer in its sole discretion may make a      contribution to the Plan. The amount will be determined by the Employer,      and the Employer's determination will be binding on the Trustee, the      Administrator and all Participants, and cannot be reviewed in any      manner. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Allocation      of Contribution. Each Benefiting Participant's share of Employer      contributions will be allocated to his or her Participant's Account in      accordance with the followingprovisions: |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (1)   | Company      Stock. Subject to the requirements of Section 3.2, Company Stock contributed to the Plan will      be allocated to each Benefiting Participant's Company Stock Account in the      ratio that each Benefiting Participant's Compensation for the Allocation      Period bears to the total Compensation of all Benefiting Participants for      the Allocation Period. However, Company Stock acquired by the Plan with      the proceeds of an Exempt Loan will only be allocated to each      Participant's Company Stock Account upon release from the Unallocated      Company Stock Suspense Account as provided in Section 3.2(b). Company Stock acquired with the proceeds      of an Exempt Loan will be an asset of the Trust Fund and maintained in the      Unallocated Company Stock Suspense Account. Company Stock which has been      released from the Unallocated Company Stock Account during the Plan Year      will be allocated on the annual Valuation Date to each Benefiting      Participant's Company Stock Account in the same ratio as described      above. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Other      Contributions. Each Benefiting Participant's share of cash or      property, other than Company Stock and dividends attributable thereto,      will be allocated to his or her Other Investments Account in the ratio      that the Compensation of each Benefiting Participant for the Allocation      Period bears to the total Compensation of all Benefiting Participants for      the Allocation Period. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3)   | Cash      Dividends.  Cash dividends received by the Plan that are      attributable to Company Stock allocated to a Participant's Company Stock      Account and that are not currently distributed under Section 5.16 will be reinvested in Company      Stock. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Benefiting      Participants. A Participant will be a Benefiting Participant for      any Allocation Period in accordance with the following      provisions: |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (1)   | Participants      Employed on the Last Day of the Allocation Period. Any Participant      who is an Employee on the last day of the Allocation Period and who at any      time during the Allocation Period was in an eligible class of Employees as      set forth in Section 2.1(a) will be a      Benefiting Participant for that Allocation Period only if he or she is      credited with at least 1,000 Hours of Service during the Allocation Period      (or is credited with the proportionate equivalent if the Allocation Period      is less than 12 consecutivemonths). |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Participants      Who Terminate Before the Last Day of the Allocation Period. Any      Participant who terminates employment with the Employer before the last      day of the Allocation Period: (A) a Participant who terminates because of      his or her retirement on or after Normal Retirement Age will be a      Benefiting Participant regardless of the number of Hours of Service with      which he or she is credited during the Allocation Period; (B) a      Participant who terminates because of his or her death will be a      Benefiting Participant regardless of the number of Hours of Service with      which he or she is credited during the Allocation Period; (C) a      Participant who terminates because of his or her Disability will be a      Benefiting Participant regardless of the number of |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (d)   | Limitations      on Contributions. Notwithstanding any provision of this Article, no      Employer contribution will be made for any Participant who is not a      Benefiting Participant for an Allocation Period unless otherwise required      by the Top Heavy Minimum Allocation provisions in Section 3.5. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (e)   | Allocation      Period. Any contribution made under the terms of the Plan may, at      the election of the Employer, be contributed (1) each payroll period; (2)      each month; (3) each Plan quarter; (4) on an annual basis; or (5) on any      other less than annual Allocation Period basis as determined by the      Employer, provided such Allocation Period does not discriminate in favor      of HCEs. The Employer may elect a different Allocation Period for each      type of contribution. Contributions will be allocated to Benefiting      Participants as of the last day of an applicable contribution      period. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (f)   | Form      of Contribution. To the extent the Employer's contribution is not      used to reduce an obligation or liability of an Employer to the Plan, and      the contribution is unencumbered and discretionary, then the contribution      may consist of (1) Company Stock; (2) cash; (3) cash equivalencies; (4)      qualifying employer real property and/or qualifying employer securities as      defined in ERISA §407(d)(4) and ERISA §407(d)(5), provided the acquisition      of such qualifying employer real property and/or qualifying employer      securities satisfies the requirements of ERISA §408(e); or (5) any other      property that is not prohibited under Code §4975 and is acceptable to the      Trustee. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (g)   | Refund      of Contributions for All Plans. Contributions made to the Plan by      the Employer can only be returned to the Employer in accordance with the      following provisions: |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (1)   | Failure      of Plan to Initially Qualify. If the Plan fails to initially      satisfy the requirements of Code §401(a) and the Employer declines to      amend the Plan to satisfy such requirements, contributions made prior to      the date such qualification is denied must be returned to the Employer      within 1 year of the date of such denial, but only if the application for      the qualification is made by the time prescribed by law for filing the      Employer's tax return for the taxable year in which the Plan is adopted,      or by such later date as the Secretary of the Treasury may      prescribe. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Contributions      Made Under a Mistake of Fact. If a contribution is attributable in      whole or in part to a good faith mistake of fact, including a good faith      mistake in determining the deductibility of the contribution under Code      §404, an amount may be returned to the Employer equal to the excess of the      amount contributed over the amount that would have been contributed had      the mistake not occurred. Earnings attributable to an excess contribution      will not be returned, but losses attributable to the excess contribution      will reduce the amount so returned. Such amount will be returned within      one year of the date the contribution was made or the deduction      disallowed, as the case may be. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3)   | Nondeductible      Contributions. Except to the extent an Employer may intentionally      make a nondeductible contribution, for example in order to correct an      administrative error or restore a Forfeiture, any contribution by the      Employer is conditioned on its deductibility and will otherwise be      returned to the Employer. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.2   | Company      Stock Account. |
|-----------------|-----------------------------|

| (a)   | Company      Stock. A Benefiting Participant's Company Stock Account will be      credited with his or her allocable share of Company Stock (including      fractional shares) purchased and paid for by the Plan or contributed in      kind by the Employer, except that Company Stock acquired with the proceeds      of an Exempt Loan must be added to and maintained in the Unallocated      Company Stock Suspense Account. Such Company Stock will be released and      withdrawn from that account as if all Company Stock in that |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (b)   | Unallocated      Company Stock Account. Any Company Stock which is acquired with an      Exempt Loan and is in the Unallocated Company Stock Account will only be      withdrawn and allocated to Participants' Accounts in accordance with the      following provisions: |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (1)   | Method      of Withdrawing Stock. For each Allocation Period during the      duration of an Exempt Loan, the number of shares of Company Stock released      from the Unallocated Company Stock Account will equal the number of shares      held therein immediately before release for the current Allocation Period      multiplied by a fraction, the numerator of which is the amount of      principal and interest paid for the Allocation Period and the denominator      of which is the sum of the numerator plus the principal and interest to be      paid for all future Allocation Periods. The number of future Allocation      Periods must be definitely ascertainable and must be determined without      taking into account any possible extensions or renewal periods. If the      interest rate under the Exempt Loan is variable, the interest to be paid      in future Allocation Periods must be computed by using the interest rate      applicable as of the end of the Allocation  Period. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Alternative      Method of Withdrawing Stock. Notwithstanding subparagraph (1), the      number of shares of Company Stock released from the Unallocated Company      Stock Account may be determined in the same manner described in      subparagraph (1) except that the number will be based solely on the amount      of principal paid for the Allocation Period in relation to the sum of such      amount plus the principal to be paid for all future Allocation Periods,      provided that (1) the Exempt Loan must provide for annual payments of      principal and interest at a cumulative rate that is not less rapid at any      time than level annual payments of such amounts for 10 years; (2) interest      in any payment is disregarded only to the extent it would be determined to      be interest under standard loan amortization tables; and (3) the      alternative described in this subparagraph is not applicable from the time      that, by reason of a renewal, extension or refinancing, the sum of the      expired duration of the Exempt Loan, the renewal period, the extension      period, and the duration of a new Exempt Loan exceeds 10      years. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3)   | Method      of Allocating Withdrawn Stock to Participants.The Plan must consistently      allocate to each Participant's Account, in the same manner as Employer      contributions under Section 3.1 are      allocated, non-monetary units (shares and fractional shares of Company      Stock) representing each Participant's interest in Company Stock withdrawn      from the Unallocated Company Stock Suspense Account. However, Company      Stock released from the Unallocated Company Stock Account with cash      dividends under paragraph (a) will be allocated to each Benefiting      Participant's Company Stock Account in the same proportion that each such      Participant's number of shares of Company Stock sharing in such cash      dividends bears to the total number of shares of all Benefiting      Participants' Company Stock sharing in such cash  dividends. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (4)   | Allocation      of Income. Income earned on Company Stock in the Unallocated      Company Stock Account will be used, at the discretion of the      Administrator, to repay the Exempt Loan used to purchase such Company      Stock. Company Stock released from the Unallocated Company Stock Account      with such income, and any income which is not so used, will be allocated      on the annual Valuation Date in the same proportion that each Benefiting      Participant's Compensation for the Plan Year bears to the total      Compensation of all Benefiting Participants for the Plan    Year. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.3   | Earnings      and Losses. |
|-----------------|---------------------------|

| 3.4   | Forfeitures      and Their Usage. |
|-----------------|-----------------------------------|

| (a)   | When      Forfeitures Occur. A Forfeiture will occur upon the earlier to      occur of (1) the date the Participant receives a distribution of his or      her Vested Interest under Article 5; or (2) the date the Participant      incurs five consecutive Breaks in Service after termination of      employment. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Usage      and Allocation of Forfeitures. On each annual Valuation Date, the      Administrator may elect to use all or any portion of the Forfeiture      Account to pay administrative expenses incurred by the Plan. The portion      of the Forfeiture Account that is not used to pay administrative expenses      will be used first to restore previous Forfeitures of Participants'      Accounts pursuant to Section 5.7 and/or to      restore missing Participants' Accounts pursuant to Section 5.13. The portion of the Forfeiture Account that      is not used to pay administrative expenses and is not used to satisfy the      provisions of the previous sentence will then be used to reduce the      Employer’s contribution for the current Plan Year or a future Plan      Year. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.5   | Top      Heavy Minimum Allocation. |
|-----------------|------------------------------------|

| (a)   | Participants      Who Must Receive the Top Heavy Minimum Allocation. The Top Heavy      Minimum Allocation, or such lesser amount as may be permitted under      paragraph (b), will be made for each Participant who is a Non-Key Employee      and who is employed by an Employer on the last day of the Plan Year, even      if such Participant (1) fails to complete any minimum Hours of      Service/Period of Service required to receive an allocation of Employer      contributions or Forfeitures for the Plan Year; (2) fails to make Elective      Deferrals to the Plan in the case of a 401(k) plan; or (3) receives      Compensation that is less than a statedamount. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Participation      in Multiple Defined Contribution Plans. If (1) this Plan is not      part of a Required Aggregation Group or a Permissive Aggregation Group      with a defined benefit plan, (2) this Plan is part of a Required      Aggregation Group or a Permissive Aggregation Group with one or more      defined |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (c)   | Contributions      That Can Be Used to Satisfy Top Heavy Minimum. All Employer      contributions to this Plan will used in determining if the Employer has      satisfied the Top Heavy minimum benefit and/or Top Heavy Minimum      Allocation requirements of this Section. Employer contributions that are      made on behalf of a Participant to a 401(k) plan by the Employer may also      be used. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.6   | Failsafe      Allocation. |
|-----------------|---------------------------|

| (a)   | Group      Order of Allocation. Any allocation made      under this section will be made in the following order: (1) first, an      allocation may be made to that group of Employees who were Participants      for the Plan Year but did not receive an allocation for the Plan Year with      respect to the contribution source that is not in compliance with Code      §410(b); (2) next, an allocation may be made to that group of Employees      who have not yet satisfied the eligibility requirements under Section 2.1      and are not members of an ineligible class of Employee as described in      Section 2.1; (3) next, an allocation may be made to that group of      Employees who have satisfied the eligibility requirements under Section      2.1 except that they are members of an ineligible class of Employees as      described in Section 2.1 with respect to that contribution source; and (4)      finally, an allocation may be made to that group of Employees who have not      yet satisfied the eligibility requirements under Section 2.1 and are      members of an ineligible class of Employees as described in Section      2.1. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Priority      of Allocation Within Each Group. Only those Employees who are      required to benefit under the Plan for the Plan Year to satisfy the above      tests will be entitled to an allocation. To determine each Employee's      priority within each group for this purpose, individuals will first be      ranked by Hours of Service during the Plan Year with the highest number      first. Then, before making an allocation under this Section, Employees      will be further ranked beginning with those Employees who are employed on      the last day of the Plan Year. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 3.7   | Rollover      Contributions. |
|-----------------|------------------------------|

| 3.8   | Voluntary      Employee Contributions. |
|-----------------|----------------------------------------|

----

Article4 

| 4.1   | Benefit      Upon Normal (or Early) Retirement. |
|-----------------|-------------------------------------------------|

5.1

| 4.2   | Benefit      Upon Late Retirement. |
|-----------------|------------------------------------|

5.1

| 4.3   | Benefit      Upon Death. |
|-----------------|--------------------------|

5.2

| 4.4   | Benefit      Upon Disability. |
|-----------------|-------------------------------|

5.3

| 4.5   | Benefit      Upon Termination of Employment. |
|-----------------|----------------------------------------------|

5.4

| 4.6   | Determination      of Vested Interest. |
|-----------------|----------------------------------------|

| (a)   | Vesting      Upon Retirement, Death or Disability. A Participant will have a      100% Vested Interest in his or her Participant's Account upon reaching      Normal Retirement Age prior to termination of employment. A Participant      will also have a 100% Vested Interest therein upon his or her retirement      at Early Retirement; upon his or her Disability prior to termination of      employment; and upon his or her death prior to termination of      employment. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Vesting      of Employer Contributions. A Participant's Vested Interest in his      or her Participant's Account will be determined by the vesting schedule      following this paragraph based on the Participant's credited Years of      Service on the date the determination is made. All Years of Service will      be counted in determining a Participant's Vested Interest under this      paragraph. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (c)   | Amendments      to the Vesting Schedule. No amendment to the Plan may directly or      indirectly reduce a Participant's Vested Interest in his or her      Participant's Account. If the Plan is amended in any way that directly or      indirectly affects the computation of a Participant's Vested Interest in      his or her Participant's Account, or the Plan is deemed amended by an      automatic change to or from a Top Heavy Vesting schedule, then the      following provisions will apply: |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (1)   | Participant      Election. Any Participant with at least three Years of Service may,      by filing a written request with the Administrator, elect to have the      Vested Interest in his or her Participant's Account computed by the      Vesting schedule in effect prior to the amendment. A Participant who fails      to make an election will have the Vested Interest computed under the new      schedule. The period in which the election may be made will begin on the      date the amendment is adopted or is deemed to be made and will end on the      latest of (1) 60 days after the amendment is adopted; (2) 60 days after      the amendment becomes effective; or (3) 60 days after the Participant is      issued written notice of the amendment by the Employer or      Administrator. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Preservation      of Vested Interest. Notwithstanding the foregoing to the contrary,      if the vesting schedule is amended, then in the case of an Employee who is      a Participant as of the later of the date such amendment is adopted or the      date it becomes effective, the Vested Interest in his or her Participant's      Account determined as of such date will not be less than his or her Vested      Interest computed under the Plan without regard to such      amendment. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

Article5

| 5.1   | Distribution      of Benefit Upon Retirement. |
|-----------------|-----------------------------------------------|

| (a)   | Form      of Distribution. A Participant may elect to have his or her benefit      distributed by one of the following methods: (1) in one lump-sum; or (2)      in substantially equal monthly, quarterly, semi-annual, or annual      installments over a 5-year period (unless the Participant elects a longer      period). If the Participant's Account balance exceeds $935,000, the 5-year      period will be extended 1 additional year (but not more than 5 additional      years) for each $935,000 or fraction thereof by which the Participant's      Account balance exceeds $935,000. These dollar limits will be adjusted at      the same time and in the same manner as provided in Code      §415(d). |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Partial      Distributions. If a Participant receives a distribution of less      than 100% of his or her Vested Aggregate Account balance, the      Administrator will determine the portion (including zero) of the      distribution that will be made from each of the Participant's      sub-accounts, provided that any such determination is made in a uniform      nondiscriminatory manner. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Time      of Distribution. Distribution will be made within a reasonable time      after the Participant terminates employment on or after his or her Normal      (or Early) Retirement Date, but distribution must begin no later than the      Required Beginning Date. Notwithstanding the foregoing, distribution of a      Participant's Company Stock Account will begin no later than one year      after the close of the Plan Year in which the Participant terminates      employment on or after his or her Normal (or Early) Retirement Date unless      the Participant otherwise elects. However, to the extent permitted by law,      Company Stock acquired with an Exempt Loan will be excluded from any such      distribution until the close of the Plan Year in which the Exempt Loan is      repaid in full. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.2   | Distribution      of Benefit Upon Death. |
|-----------------|------------------------------------------|

| (a)   | Surviving      Spouse. If a Participant is married on the date of his or her      death, the Participant's surviving Spouse will be entitled to receive a      death benefit determined in accordance with the  following: |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (1)   | Form      of Distribution. Notwithstanding      any other Beneficiary designation by a Participant, if a Participant is      married on the date of death, the surviving Spouse will be entitled to      receive 100% of the Participant's death benefit unless the surviving      Spouse has waived that right under Section 5.8. The benefit will be distributed at the      surviving Spouse's election by one of the following methods: (1) in one      lump-sum; or (2) in substantially equal monthly, quarterly, semiannual, or      annual installments over a 5-year period (unless the surviving Spouse      elects a longer period). If the Participant's Account balance exceeds      $935,000, the 5-year period will be extended 1 additional year (but not      more than 5 additional years) for each $185,000 or fraction thereof by      which the Participant's Account balance exceeds $935,000. These dollar      limits will be adjusted at the same time and in the same manner as      provided in Code §415(d). |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Time      of Distribution. The surviving Spouse may elect to (1) have any      death benefit to which he or she is entitled distributed within a      reasonable time after the death of the Participant; or (2) defer      distribution of the death benefit, but distribution may not be deferred      beyond December 31st of the calendar year in which the deceased      Participant would have attained Age 70½. Notwithstanding the foregoing,      distribution of a Participant's Company Stock Account will begin no later      than one year after the close of the Plan Year in which the Participant      dies unless the Spouse otherwise elects. However, to the extent permitted      by law, Company Stock acquired with an Exempt Loan will be excluded from      any such distribution until the close of the Plan Year in which the Exempt      Loan is repaid in full. If the surviving Spouse dies before distribution      begins, then distribution will be made as if the surviving Spouse were the      Participant. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (b)   | Non-Spouse      Beneficiary. Any death benefit a non-Spouse Beneficiary is entitled      to receive will be distributed at the surviving Spouse's election by one      of the following methods: (1) in one lump-sum; or (2) in substantially      equal monthly, quarterly, semiannual, or annual installments over a 5-year      period (unless the surviving Spouse elects a longer period). If the      Participant's Account balance exceeds $935,000, the 5-year period will be      extended 1 additional year (but not more than 5 additional years) for each      $185,000 or fraction thereof by which the Participant's Account balance      exceeds $935,000. These dollar limits will be adjusted at the same time      and in the same manner as provided in Code §415(d). Distribution to a      non-Spouse Beneficiary will be made within a reasonable time after the      death of the Participant, but distribution of a lump sum must be made by      December 31st of the calendar year which contains the 5th anniversary of      the date of the Participant's death, or installments must begin no later      than December 31st of the calendar year immediately following the calendar      year the Participant died. Notwithstanding the foregoing, distribution of      a Participant's Company Stock Account will begin no later than one year      after the close of the Plan Year in which the Participant dies unless the      Beneficiary otherwise elects. However, to the extent permitted by law,      Company Stock acquired with an Exempt Loan will be excluded from any such      distribution until the close of the Plan Year in which the Exempt Loan is      repaid in full. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Distribution      If the Participant or Other Payee Is In Pay Status. If a      Participant or Beneficiary who has begun receiving distribution of a      benefit dies before the entire benefit is distributed, the balance will be      distributed to the Participant's Beneficiary (or Beneficiary's      beneficiary) at least as rapidly as under the method of distribution being      used on the date of the Participant's or Beneficiary's    death. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Payments      to a Beneficiary. In the absence of a Beneficiary designation or      other directive from the deceased Participant to the contrary, any      Beneficiary may name his or her own Beneficiary to receive any benefits      payable in the event of the Beneficiary's death prior to receiving the      entire death benefit to which the Beneficiary is entitled; and if a      Beneficiary has not named his or her own Beneficiary, the Beneficiary's      estate will be the Beneficiary. If any benefit is payable under this      paragraph to a Beneficiary of the deceased Participant's Beneficiary or to      the estate of the deceased Participant's Beneficiary, or to any other      Beneficiary or the estate thereof, subject to the limitations regarding      the latest dates for benefit payment in paragraphs (a) and (c) above, the      Administrator may (1) continue to pay the remaining value of such benefits      in the amount and form already commenced, or pay such benefits in any      other manner permitted under the Plan for a Participant or Beneficiary,      and (2) if payments have not already commenced, pay such benefits in any      other manner permitted under the Plan. Distribution to the Beneficiary of      a Beneficiary must begin no later than the date distribution would have      been made to the Participant's Beneficiary. The Administrator's      determination under this paragraph will be final and will be applied in a      non-discriminatory manner that does not discriminate in favor of Highly      Compensated Employees. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (e)   | Partial      Distributions. If a Participant's Beneficiary receives a      distribution of less than 100% of the Participant's Vested Aggregate      Account balance, the Administrator will determine the portion (including      zero) of the distribution that will be made from each of the Participant's      sub-accounts, provided that any such determination is made in a uniform      nondiscriminatory manner. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.3   | Distribution      of Benefit Upon Disability. |
|-----------------|-----------------------------------------------|

| (a)   | Form      of Distribution. A Participant may elect to have his or her benefit      distributed by one of the following methods: (1) in one lump-sum; or (2)      in substantially equal monthly, quarterly, semi-annual, or annual      installments over a 5-year period (unless the Participant elects a longer      period). If the Participant's Account balance exceeds $935,000, the 5-year      period will be extended 1 additional year (but not more than 5 additional      years) for each $185,000 or fraction thereof by which the Participant's |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (b)   | Partial      Distributions. If a Participant receives a distribution of less      than 100% of his or her Vested Aggregate Account balance, the      Administrator will determine the portion (including zero) of the      distribution that will be made from each of the Participant's      sub-accounts, provided that any such determination is made in a uniform      nondiscriminatory manner. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Time      of Distribution. Distribution will be made within an      administratively reasonable time after the date on which a Participant who      suffers a Disability terminates employment, but not later than the      Participant's Required Beginning Date. Notwithstanding the foregoing,      distribution of a Participant's Company Stock Account will begin no later      than one year after the close of the Plan Year in which the Participant      terminates employment because of the Disability unless the Participant      otherwise elects. However, to the extent permitted by law, Company Stock      acquired with an Exempt Loan will be excluded from any such distribution      until the close of the Plan Year in which the Exempt Loan is repaid in      full. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.4   | Distribution      of Benefit Upon Termination ofEmployment. |
|-----------------|-------------------------------------------------------------|

| (a)   | Form      of Distribution. A Participant may elect to have his or her benefit      distributed by one of the following methods: (1) in one lump-sum; or (2)      in substantially equal monthly, quarterly, semi-annual, or annual      installments over a 5-year period (unless the Participant elects a longer      period). If the Participant's Account balance exceeds $935,000, the 5-year      period will be extended 1 additional year (but not more than 5 additional      years) for each $185,000 or fraction thereof by which the Participant's      Account balance exceeds $935,000. These dollar limits will be adjusted at      the same time and in the same manner as provided in Code      §415(d). |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Partial      Distributions. If a Participant receives a distribution of less      than 100% of his or her Vested Aggregate Account balance, the      Administrator will determine the portion (including zero) of the      distribution that will be made from each of the Participant's      sub-accounts, provided that any such determination is made in a uniform      nondiscriminatory manner. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Time      of Distribution. Distribution will be made within an      administratively reasonable time after a Terminated Participant requests      payment, but in no event later than the Required Beginning Date.      Notwithstanding the foregoing, if a Terminated Participant is not      reemployed by the Employer at the end of the fifth Plan Year following the      Plan Year of his or her termination of employment, distribution of his or      her Company Stock Account must begin not later than one year after the      close of the fifth Plan Year following the Plan Year in which the      Participant incurs such termination; but if a Terminated Participant is      reemployed by the Employer as of the last day of the fifth Plan Year      following the Plan Year of such termination of employment, distribution of      his or her Company Stock Account will be postponed until the Participant      is otherwise entitled to a distribution under the Plan. However, to the      extent permitted by law, Company Stock acquired with an Exempt Loan will      be excluded from such distribution until the close of the Plan Year in      which the Exempt Loan is repaid infull. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.5   | Mandatory      Cash-Out of Benefits. |
|-----------------|--------------------------------------|

| (a)   | Cashout      Threshold. The Administrator can only make a distribution under      this Section if a Participant's Vested Aggregate Account on the date of      distribution does not exceed $5,000 (excluding the Participant's Rollover      Account) (such amount hereafter referred to as the "Cashout Threshold").      If a Participant would have received a distribution under the preceding      sentence but for the fact that the |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (b)   | Time      and Form of Distribution. Any distribution under this Section will      be made as soon as administratively feasible after the Participant      terminates employment (or, if applicable, as soon as administratively      feasible after a terminated Participant's Vested Aggregate Account no      longer exceeds the Cash-out Threshold). Distribution will, at the election      of the Participant, be made in the form of a lump sum cash payment or as a      direct rollover under Section 5.14. However,      if the Participant fails to make a timely election and the amount of the      distribution is $1,000 or less (including the Participant's Rollover      Account), distribution will made in the form of a lump sum cash payment      not less than 30 days and not more than 90 days (or such other time as      permitted by law) after the Code §402(f) notice is provided to the      Participant. If the Participant fails to make a timely election and the      amount of the distribution exceeds $1,000 (including the Participant's      Rollover Account), the Administrator will pay the distribution in an      automatic direct rollover to an individual retirement plan designated by      the Administrator. Such individual retirement plan, as defined in Code      §7701(a)(37), may be either an individual retirement account within the      meaning of Code §408(a) or an individual retirement annuity within the      meaning of Code §408(b) (either of which is hereafter referred to as an      IRA). The Administrator will establish the IRA at a qualified financial      institution by selecting an IRA trustee, custodian or issuer that is      unrelated to the Employer or the Administrator, and will make the initial      investment choices for the IRA. Any automatic direct rollover will occur      not less than 30 days and not more than 90 days (or such other time as      permitted by law) after the Code §402(f) notice with the explanation of      the automatic direct rollover is provided to the    Participant. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.6   | Restrictions      on Immediate Distributions. |
|-----------------|-----------------------------------------------|

| (a)   | General      Rule. If (1) the Vested Aggregate Account balance (effective      January 1, 2002, determined before taking into account the Participant's      Rollover Contribution Account) of a terminated Participant exceeds $5,000,      or if there are remaining payments to be made with respect to a particular      distribution option that previously commenced, and (2) such amount is      Immediately Distributable, then the Participant must consent to any      distribution of such amount. If (1) the Vested Aggregate Account balance      (effective January 1, 2002, determined before taking into account the      Participant's Rollover Contribution Account) of a terminated Participant      does not exceed $5,000, but (if applicable) exceeds the cash-out threshold      set forth in Section 5.5(a), and (2) such amount is Immediately      Distributable, then only the Participant (or where the Participant has      died, the Participant's Spouse or Beneficiary) must consent to any      distribution of such amount. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Definition      of Immediately Distributable. A Participant's benefit is      immediately distributable if any part could be distributed to the      Participant (or the Participant's surviving Spouse) before the Participant      reaches (or would have reached if not deceased) the later of Normal      Retirement Age or Age 62. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Consent      Requirement. The consent of the Participant to any benefit that is      immediately distributable must be obtained in writing within the 180-day      period ending on the Annuity Starting Date. The Participant is not      required to consent to a distribution that is required by Code §401(a)(9)      or §415. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Notification      Requirement. The Administrator must notify the Participant of the      right to defer any distribution until it is no longer immediately      distributable. Notification will include a general explanation of the      material features and relative values of the optional forms of benefit, if      any, available in a manner that would satisfy the notice requirements of      Code §417(a)(3); and will be provided no less than 30 days or more than      180 days prior to the Annuity Starting Date. However, distribution of a      Participant's benefit may begin less than 30 days after the such notice is      given if (1) the Administrator clearly informs the Participant that the      Participant has a right to a period of at least |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (e)   | Consent      Not Needed on Plan Termination. If upon Plan termination neither      the Employer nor an Affiliated Employer maintains another defined      contribution plan other than (1) an employee stock ownership plan (ESOP)      as defined in Code §4975(e)(7) or §409(a), (2) a simplified employee      pension (SEP) as defined in Code §408(k), (3) a SIMPLE IRA plan as defined      in Code §408(p), (4) a plan or contract that satisfies the requirements of      Code§ 403(b), or (5) a plan that is described in Code §457(b) or Code      §457(f), then the Participant's benefit will, without the Participant's      consent, be distributed to the Participant. If the Employer or an      Affiliated Employer maintains another defined contribution plan other than      an ESOP, a SEP, a SIMPLE IRA, a 403(b) plan/contract, or a 457(b) or      457(f) plan, then the Participant's benefit will, without the      Participant's consent, be transferred to the other plan if the Participant      does not consent to an immediate distribution under this      Section. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.7   | Accounts      of Rehired Participants. |
|-----------------|----------------------------------------|

| (a)   | Reemployment      of a Participant After 5 Consecutive Breaks in Service. If the      Participant is reemployed by the Employer after incurring five consecutive      Breaks in Service, then any previous Forfeiture of the Participant's      Account will not be restored under the terms of this  Plan. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Reemployment      of a Non-Vested Participant Before 5 Consecutive Breaks in Service.      If a Participant's Vested Interest in the entire Participant's Account      balance attributable to Employer contributions is 0% on the date that the      Participant terminates employment, the Participant is deemed to have      received a distribution of such Vested Interest on the date of such      termination of employment pursuant to the Section 3.4(a)(1), a Forfeiture of the Participant's      Account balance attributable to Employer contributions occurs on the date      of such termination of employment pursuant to Section 3.4(a)(1), and the Participant is subsequently      reemployed by the Employer before incurring five consecutive Breaks in      Service, then the previous Forfeiture of such Participant's Account      balance attributable to Employer contributions will be restored,      calculated as of the date that the Forfeiture occurred (unadjusted by      subsequent gains and losses). Such restoration of the previous Forfeiture      of such Participant's Account balance attributable to Employer      contributions will occur in the Plan Year that such Participant is      reemployed by the Employer. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Reemployment      of a Vested Participant Before 5 Consecutive Breaks in Service. If      a Participant's Vested Interest in the Participant's Account balance      attributable to Employer contributions is less than 100% (but greater than      0%) on the date that the Participant terminates employment, a Forfeiture      of the non-Vested portion of the Participant's Account balance      attributable to Employer contributions of the terminated Participant may      have occurred, and the Participant is subsequently reemployed by the      Employer before incurring five consecutive Breaks in Service, then the      following provisions apply: |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (1)   | Distribution      Has Occurred But No Forfeiture Has Occurred. If a Forfeiture of the      non-Vested portion of the Participant's Account balance attributable to      Employer contributions has not occurred but a distribution of all or a      portion of the Participant's Account of the terminated Participant has      occurred, then a separate bookkeeping account will be established for the      Participant's Account at the time of distribution; the Participant's      Vested Interest in the separate bookkeeping account at any relevant time      will be an amount ("X") determined according to the following formula: X =      P(AB + (R x D) - (R x D)). In applying the formula, "P" is the Vested      Interest at the relevant time, "AB" is the respective account balance at      the relevant time, "D" is the amount of the distribution, and "R" is the      ratio of the respective account balance at the relevant time to the      respective account balance after the  distribution. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (2)   | No      Distribution Has Occurred But Forfeiture Has Occurred. If a      Forfeiture of the non-Vested portion of the Participant's Account balance      attributable to Employer contributions has occurred and the terminated      Participant is reemployed by the Sponsoring Employer or an Affiliated      Employer before incurring five consecutive Breaks in Service and before      receiving a distribution of the Vested Interest in his or her      Participant's Account balance attributable to Employer contributions, then      the previous Forfeiture of such Participant's Account balance attributable      to Employer contributions will be restored, calculated as of the date that      the Forfeiture occurred (unadjusted by subsequent gains and losses). Such      restoration of the previous Forfeiture of such Participant's Account      balance attributable to Employer contributions will occur in the Plan Year      that such Participant is reemployed by the  Employer. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3)   | Both      Distribution and Forfeiture Have Occurred. If a distribution of all      or a portion of the Vested Interest in the Participant's Account of a      terminated Participant has occurred and a Forfeiture of the non-Vested      portion of the Participant's Account attributable to Employer      contributions has occurred (which may not necessarily occur at the same      time that the distribution occurs), then the previous Forfeiture of such      Participant's Account balance attributable to Employer contributions will      be restored, calculated as of the date the Forfeiture occurred (unadjusted      by subsequent gains and losses) and based upon the Sponsoring Employer's      decision whether the Participant is required to repay the full amount of      all distributions attributable to Employer contributions. With respect to      such decision of the Sponsoring Employer whether the Participant is      required to repay to the Plan the full amount of all distributions      attributable to Employer contributions, in order to have the previous      Forfeiture of such Participant's Account balance attributable to Employer      contributions be restored, the following provisions will      apply: |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (A)   | Precedent      Established. Once such a decision by the Sponsoring Employer is      made, it will establish precedence for the Plan and cannot be changed,      altered or modified. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (B)   | Time      of Restoration If Repayment Is Not Required. If, based upon the      Sponsoring Employer's decision, the Participant is not required to repay      to the Plan the full amount of all distributions which were attributable      to Employer contributions in order to have the previous Forfeiture of such      Participant's Account balance attributable to Employer contributions be      restored, then such restoration will occur in the Plan Year in which the      Participant is reemployed by theEmployer. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (C)   | Time      of Restoration If Repayment Is Required. If, based upon the      Sponsoring Employer's decision, the Participant is required to repay to      the Plan the full amount of all distributions which were attributable to      Employer contributions in order to have the previous Forfeiture of such      Participant's Account attributable to Employer contributions be restored,      then such repayment by the Participant must be made before the earlier of      (i) five years after the Participant's Reemployment Commencement Date, or      (ii) the date on which the Participant incurs five consecutive Breaks in      Service following the date of distribution of either the entire or the      remaining Vested Interest in the Participant's Account. Such restoration      of the previous Forfeiture of such Participant's Account balance      attributable to Employer contributions will occur in the Plan Year that      the Participant repays to the Plan the full (or any remaining) amount of      the distribution which was attributable to Employer      contributions. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Sources      for Restoration. The sources to restore a previous Forfeiture of      the non-Vested portion of the Participant's Account balance attributable      to Employer contributions pursuant to this Section will be made first by      using available Forfeitures to restore the previous Forfeiture and, if      such available Forfeitures are insufficient to restore the previous      Forfeiture, by the Employer making a special Employer contribution to the      Plan to the extent necessary to restore the previous      Forfeiture. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 5.8   | Spousal      Consent Requirements. |
|-----------------|------------------------------------|

5.2

| 5.9   | Required      Minimum Distributions. |
|-----------------|--------------------------------------|

| (a)   | General      Rules. All distributions hereunder will be made in accordance with      these general rules: (1) the provisions of this Section will apply in      determining required minimum distributions for calendar years beginning      with the 2003 calendar year; (2) the requirements of this Section will      take precedence over any inconsistent Plan provisions and prior Plan      amendments; (3) all distributions required under this Section will be      determined and made in accordance with the Regulations under Code      §401(a)(9); and (4) notwithstanding the other provisions of this Section,      distributions may be made under a designation made before January 1, 1984,      in accordance with Tax Equity and Fiscal Responsibility Act (TEFRA)      §242(b)(2) and the provisions of the Plan that relate to TEFRA      §242(b)(2). |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Time      and Manner of Distribution. All required minimum distributions will      be made from the Plan in the following time and in the following      manner: |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (1)   | Required      Beginning Date. The Participant's entire interest will be      distributed, or begin to be distributed, to the Participant no later than      the Participant's Required BeginningDate. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Death      of Participant Before Distributions Begin. If the Participant dies      before distribution begins, the Participant's entire interest will be      distributed (or begin to be distributed) not later than set forth in the      following provisions: |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (A)   | 5-Year      Rule Applies to All Distributions to Designated Beneficiaries. If      the Participant dies before distributions begin and there is a Designated      Beneficiary, the Participant's entire interest will be distributed to the      Designated Beneficiary by December 31 of the calendar year containing the      fifth anniversary of the Participant's death. If the Participant's      surviving Spouse is the Participant's sole Designated Beneficiary and the      surviving Spouse dies after the Participant but before distributions to      either the Participant or the surviving Spouse begin, this subparagraph      will apply as if the surviving Spouse were the Participant. This      subparagraph also applies to alldistributions. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (B)   | Life      Expectancy Rule. Notwithstanding subparagraph (b)(2)(A), a      Participant (or, if no election has been made by the Participant prior to      the Participant's death, then the Participant's Designated Beneficiary)      may elect on an individual basis whether the Life Expectancy rule applies      to distributions after the death of a Participant who has a Designated      Beneficiary. The election must be made no later than September 30th of the      calendar year in which distribution would be required to begin under this      subparagraph (b)(2)(B). If neither the Participant nor the Beneficiary      makes an election under this subparagraph (or the election is received      later than September 30th of the calendar year in which distribution would      be required to begin under this subparagraph (b)(2)(B)), then      distributions will be made in accordance with the 5-Year rule of      subparagraph (b)(2)(A) above. The following relate to the Life Expectancy      rule under this subparagraph: |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | Surviving      Spouse Is Sole Designated Beneficiary. If the Participant's      surviving Spouse is the sole Designated Beneficiary, distributions to the      surviving Spouse will begin by the later of [a] December 31 of the      calendar year immediately following the calendar year in which the      Participant died, or [b] December 31 of the calendar year in which the      Participant would have attained age70½. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (ii) | Surviving      Spouse Is Not Sole Designated Beneficiary. If the Participant's      surviving Spouse is not the sole Designated Beneficiary, then      distributions to the Designated Beneficiary will begin by December 31 of      the calendar year immediately following the calendar year in which the      Participant died. |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | No      Beneficiary Is Designated. If there is no Designated Beneficiary as      of September 30 of the year following the year of the Participant's death,      then the Participant's entire interest will be distributed by December 31      of the calendar year containing the fifth anniversary of the Participant's      death. |
|--------|-------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iv) | Surviving      Spouse Dies Before Distributions Begin. If the Participant's      surviving Spouse is the Participant's sole Designated Beneficiary and the      surviving Spouse dies after the Participant but before distributions to      the surviving Spouse begin, then this subparagraph (b)(2)(B), other than      subparagraph (b)(2)(B)(i), will apply as if the surviving Spouse were the      Participant. |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (v) | Election      to Allow Designated Beneficiary Receiving Distributions Under 5-Year Rule      to Elect Life Expectancy Distributions. A Designated Beneficiary      who is receiving payments under the 5-Year rule may make a new election to      receive payments under the Life Expectancy rule until December 31, 2003,      provided that all amounts that would have been required to be distributed      under the Life Expectancy rule for all Distribution Calendar Years before      2004 are distributed by the earlier of December 31, 2003 or the end of the      5-Year period. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (C)   | Date      Distributions Are Deemed To Begin. For purposes of this      subparagraph (b)(2) and paragraph (d), unless subparagraph (b)(2)(B)(iv)      above applies, distributions are considered to begin on the Participant's      Required Beginning Date. If subparagraph (b)(2)(B)(iv) above applies,      distributions are considered to begin on the date distributions are      required to begin to the surviving Spouse under subparagraph (b)(2)(B)(i)      above. If distributions under an annuity purchased from an insurance      company irrevocably commence to the Participant before the Participant's      Required Beginning Date (or to the Participant's surviving Spouse before      the date distributions are required to begin to the surviving Spouse under      subparagraph (b)(2)(B)(i)), then the date distributions are considered to      begin is the date distributions actually  commence. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3)   | Forms      of Distribution. Unless the Participant's interest is distributed      as an annuity purchased from an insurance company or in a single sum on or      before the Required Beginning Date, as of the first Distribution Calendar      Year distributions will be made in accordance with paragraphs (c) and (d).      If the Participant's interest is distributed as an annuity purchased from      an insurance company, distributions thereunder will be made in accordance      with the requirements of Code §401(a)(9) and the    Regulations. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Required      Minimum Distributions During the Participant's Lifetime. The amount      of required minimum distributions during a Participant's lifetime will be      determined as follows: |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (1)   | Amount      of Required Distribution Each Distribution Calendar Year. During      the Participant's lifetime, the minimum amount that will be distributed      each Distribution Calendar Year is the lesser of (A) the quotient obtained      by dividing the Participant's Account Balance by the distribution period      in the Uniform Lifetime Table set forth in Regulation §1.401(a)(9)-9,      using the Participant's age as of the Participant's birthday in the      Distribution Calendar Year; or (B) if the Participant's sole Designated      Beneficiary for the Distribution Calendar Year is the Participant's      Spouse, then the quotient obtained by dividing the Participant's Account      Balance by the number in the Joint and Last Survivor Table set forth in      Regulation §1.401(a)(9)-9, using the Participant's and Spouse's attained      ages as of the Participant's and Spouse's birthdays in the Distribution      Calendar Year. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (2)   | Required      Minimum Distributions Continue Through Year of Participant's Death.      Required minimum distributions will be determined under this paragraph (c)      beginning with the first Distribution Calendar Year and up to and      including the Distribution Calendar Year that includes the Participant's      date of death. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Required      Minimum Distributions After the Participant's Death. Required      minimum distributions will be made after a Participant's death in      accordance with the followingprovisions: |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (1)   | Death      On or After Distributions Begins. If a Participant dies on or after      the date distribution begins, then the amount of a required minimum      distribution will be determined asfollows: |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (A)   | Participant      Survived by Designated Beneficiary. If the Participant dies on or      after the date distributions begin and there is a Designated Beneficiary,      then the minimum amount that will be distributed for each Distribution      Calendar Year after the year of the Participant's death is the quotient      obtained by dividing the Participant's Account Balance by the longer of      the remaining Life Expectancy of the Participant or the remaining Life      Expectancy of the Designated Beneficiary, determined in accordance with      the following: |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | Calculation      of Participant's Remaining Life Expectancy. The Participant's      remaining Life Expectancy is calculated using the age of the Participant      in the year of death, reduced by one for each subsequent    year. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | Surviving      Spouse Is Sole Designated Beneficiary. If the Participant's      surviving Spouse is the Participant's sole Designated Beneficiary, then      the remaining Life Expectancy of the surviving Spouse is calculated for      each Distribution Calendar Year after the year of the Participant's death      using the surviving Spouse's age as of the Spouse's birthday in that      Distribution Calendar Year. For Distribution Calendar Years after the year      of the surviving Spouse's death, the remaining Life Expectancy of the      surviving Spouse is calculated using the age of the surviving Spouse as of      the Spouse's birthday in the calendar year of the Spouse's death, reduced      by one for each subsequent calendaryear. |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | Surviving      Spouse Is Not Sole Designated Beneficiary. If the Participant's      surviving Spouse is not the Participant's sole Designated Beneficiary,      then the Designated Beneficiary's remaining Life Expectancy is calculated      using the age of the Beneficiary in the year following the year of the      Participant's death, reduced by one for each subsequent calendar      year. |
|--------|-------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (B)   | No      Beneficiary Is Designated. If the Participant dies on or after the      date distributions begin and there is no Designated Beneficiary as of      September 30 of the year after the year of the Participant's death, then      the minimum amount that will be distributed for each Distribution Calendar      Year after the year of the Participant's death is the quotient obtained by      dividing the Participant's Account Balance by the Participant's remaining      Life Expectancy calculated using the age of the Participant in the year of      death, reduced by one each subsequentyear. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Death      Before the Date Distribution Begins. If a Participant dies before      the date distribution begins, then the amount of a required minimum      distribution will be determined asfollows: |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (A)   | Participant      Survived by Designated Beneficiary. If (i) a Participant (or, if no      election is made by the Participant prior to the Participant's death, then      the Participant's Designated Beneficiary) is permitted to elect the Life      Expectancy rule of subparagraph (b)(2)(B); (ii) the Participant dies      before the date distributions begin; and (iii) there is a Designated      Beneficiary, then the minimum amount that will be distributed for each      Distribution Calendar Year after the year of the Participant's death is      the quotient obtained by dividing |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (B)   | No      Beneficiary Is Designated. If the Participant dies before the date      distributions begin and there is no Designated Beneficiary as of September      30 of the year following the year of the Participant's death, then      distribution of the Participant's entire interest will be completed by      December 31 of the calendar year containing the fifth anniversary of the      Participant's death. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (C)   | Death      of Surviving Spouse Before Distributions to Surviving Spouse Are Required      to Begin. If (i) a Participant (or, if no election has been made by      the Participant prior to the Participant's death, then the Participant's      Designated Beneficiary) is permitted to elect the Life Expectancy rule of      subparagraph (b)(2)(B); (ii) the Participant dies before the date      distributions begin; (iii) the Participant's surviving Spouse is the      Participant's sole Designated Beneficiary; and (iv) the surviving Spouse      dies before distributions are required to begin to the surviving Spouse      under subparagraph (b)(2)(B)(i), then this subparagraph (d)(2) will apply      as if the surviving Spouse were theParticipant. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.10   | Statutory      Commencement of Benefits. |
|------------------|------------------------------------------|

5.6(b)
1.27

| 5.11   | Post-Termination      Earnings. |
|------------------|---------------------------------|

3.3

| 5.12   | Distribution      in the Event of Legal Incapacity. |
|------------------|-----------------------------------------------------|

| 5.13   | Missing      Payees and Unclaimed Benefits. |
|------------------|---------------------------------------------|

----

| 5.14   | Direct      Rollovers. |
|------------------|------------------------|

| (a)   | Eligible      Rollover Distribution. The term "eligible rollover distribution"      means any distribution of all or any portion of the balance to the credit      of the distributee, except that an eligible rollover distribution does not      include (1) any distribution that is one of a series of substantially      equal periodic payments (not less frequently than annually) made for the      life (or life expectancy) of the distributee or the joint lives (or joint      life expectancies) of the distributee and the distributee's designated      beneficiary, or for a specified period of ten years or more; (2) any      distribution to the extent such distribution is required under Code      §401(a)(9); (3) the portion of any distribution that is not includible in      gross income (determined without regard to the exclusion for net      unrealized appreciation with respect to Employer securities); (4) the      portion of any distribution which is attributable to a financial hardship      distribution; and (5) any other distribution that is reasonably expected      to total less than $200 during ayear. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Eligible      Retirement Plan. For distributions made after December 31, 2001,      the term "eligible retirement plan" means an individual retirement account      described in Code §408(a); an individual retirement annuity described in      Code §408(b); an annuity plan described in Code §403(a); an annuity      contract described in Code §403(b); a qualified trust described in Code      §401(a); or an eligible deferred compensation plan under Code §457(b)      which is maintained by a state, political subdivision of a state, or any      agency or instrumentality of a state or political subdivision of a state      and which agrees to separately account for amounts transferred into such      plan from this Plan. This definition of eligible retirement plan will also      apply in the case of a distribution to a surviving Spouse, or to a Spouse      or former Spouse who is the alternate payee under a qualified domestic      relation order, as defined in Code §414(p); such distribution will be made      in the same manner as if the Spouse was the Employee. If any portion of an      eligible rollover distribution is attributable to payments or      distributions from an individual's Roth elective deferral account (or the      segregated portion of an individual's Rollover Contribution Account that      is attributable to Roth elective deferrals), then an eligible retirement      plan with respect to such portion will only be either another plan's      designated Roth account of the individual from whose account the payments      or distributions were made, or such individual's Roth  IRA. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Definition      of Distributee. For purposes of this Section, the term      "distributee" means an Employee or former Employee. In addition, an      Employee's or former Employee's surviving Spouse and an Employee's or      former Employee's Spouse or former Spouse who is the alternate payee under      a qualified domestic relations order as defined in Code §414(p), are      distributees with regard to the interest of the Spouse or former Spouse.      With respect to any portion of a distribution that is made after December      31, 2006 from an eligible retirement plan of a deceased Employee, a      distributee for purposes of a direct trustee-to trustee transfer will      include an individual who is the Designated Beneficiary of the Employee      and who is not the surviving Spouse of the  Employee. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Definition      of Direct Rollover. The term "Direct Rollover" means a payment by      the Plan to the eligible retirement plan that is specified by the      distributee. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (e)   | Non-Spouse      Beneficiary Rollover Right. Effective January 1, 2008, a      Beneficiary (other than the Participant’s Spouse) who is considered to be      a "designated beneficiary" under Code §401(a)(9)(E) may establish an IRA      into which all or a portion of a death benefit distribution from this Plan      to which such non-spouse designated beneficiary is entitled can be      transferred directly. Notwithstanding the |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 5.15   | Distributions      of Stock. |
|------------------|------------------------------|

| (a)   | Distribution      in the Form of Company Stock. Benefits will be distributed solely      in Company Stock. The Participant's Vested Aggregate Account will be      distributed in the form of Company Stock to the extent it is allocated to      the Participant's Company Stock Account, and the balance, if any, of the      Vested Aggregate Account will be distributed in  cash. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Stock      Must Be Distributed In Whole Shares. Distribution will be made      entirely in whole shares of Company Stock. Any balance in a Participant's      Account, if any, not attributable to Company Stock will be applied by the      Trustee to acquire for distribution the maximum number of whole shares of      Company Stock at the then fair market value. Any unexpended balance in the      Participant's Account will be distributed in cash. If the Trustee is      unable to purchase the Company Stock required for the distribution, the      Trustee will make distribution in cash within one year after the date the      distribution was to have been made, except in the case of a retirement      distribution which must be made within 60 days after the close of the Plan      Year in which retirement occurs. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Multiple      Classes of Company Stock Acquired With Exempt Loan. If Company      Stock which was acquired with an Exempt Loan and which is available for      distribution consists of more than one class of stock, a Participant's or      Beneficiary's distribution must receive substantially the same proportion      of each such class of such stock. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.16   | Dividends      on Company Stock. |
|------------------|----------------------------------|

| 5.17   | Non-Terminable      Rights and Protections. |
|------------------|---------------------------------------------|

| 5.18   | Required      Cash Distribution for CertainBanks. |
|------------------|---------------------------------------------------|

| 5.19   | Financial      Hardship Distributions. |
|------------------|----------------------------------------|

----

| 5.20   | Pre-Retirement      Distributions. |
|------------------|------------------------------------|

4.2
5.19

| 5.21   | Distribution      of Rollover Contributions. |
|------------------|----------------------------------------------|

| (a)   | Time      of Distribution. An Employee may request in writing a withdrawal of      all or any portion of his or her Rollover Contribution Account at any time      prior to becoming a Participant, and thereafter upon the earlier of (1)      the date the Employee is entitled to a distribution of his or her      Participant's benefits under the provisions of Article 5, or (2) the      soonest possible administratively practical date after the Participant's      termination of employment. The Administrator may require advance notice of      a reasonable period not to exceed 60 days prior to the requested date of      withdrawal. Any amount withdrawn  can only be redeposited to the      Employee's Rollover Contribution Account if the withdrawn amount continues      to be deemed a Rollover despite the fact that the amount originated from      this Plan. A withdrawal of all or any portion of an Employee's Rollover      Contribution Account will not prevent an Employee from accruing any future      benefit attributable to Employer contributions. The Administrator may      establish additional rules or procedures regarding withdrawals from an      Employee's Rollover ContributionAccount. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Spousal      Consent Requirements Upon Withdrawal. All or any portion of an      Employee's Rollover Contribution Account can be withdrawn from the Plan      without the consent of the Employee'sSpouse. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (c)   | Form      of Distribution. Distribution of all or any portion of an      Employee's Rollover Contribution Account prior to the time that the      Employee is entitled to a distribution of his or her Participant Account      will only be in the form of a single payment. Any amount remaining in an      Employee's Rollover Contribution Account at the time the Employee is      entitled to a distribution of his or her Participant Account will be      distributed, at the election of the Participant, in a lump-sum or in the      same manner as the Participant Account under the other provisions of this      Article 5. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.22   | Distribution      of Voluntary EmployeeContributions. |
|------------------|-------------------------------------------------------|

| 5.23   | Distribution      of Transfer Contributions. |
|------------------|----------------------------------------------|

| (a)   | Spousal      Consent Requirements Upon Withdrawal. If a Transfer Contribution      was a direct or indirect transfer as defined in Code §401(a)(11) from a      defined benefit plan, a money purchase plan, a target benefit plan, a      stock bonus plan, or a profit sharing plan that provided for a life      annuity form of payment to the Participant, then a withdrawal of all or      any portion of a Participant's Transfer Contribution Account will be      subject to the Spousal consent requirements set forth in Section 5.8. However, if a Transfer Contribution was not      a direct or indirect transfer as defined in Code §401(a)(11) from a      defined benefit plan; a money purchase plan; a target benefit plan; or a      stock bonus plan or a profit sharing plan that provided for a joint and      survivor annuity or a life annuity form of payment to the Participant,      then all or any portion of an a Participant's Transfer Contribution      Account can be withdrawn without the consent of the Participant's      Spouse. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Form      of Distribution. Notwithstanding anything in this Section to the      contrary, if the Transfer Contribution was a direct or indirect transfer      as defined in Code §401(a)(11) from a defined benefit plan; a money      purchase plan; a target benefit plan; or a stock bonus plan or a profit      sharing plan that provided for a joint and survivor annuity or a life      annuity form of payment to the Participant, then regardless of the Normal      Form of Distribution, a withdrawal of all or any portion of a      Participant's Transfer Contribution Account will be subject to the      Qualified Joint and Survivor Annuity (QJSA) and Qualified Preretirement      Survivor Annuity (QPSA) requirements set forth in Code §401(a)(11). A      withdrawal of all or any portion of a Participant's Transfer Contribution      Account may also be made in the same manner as the Participant's Account      under the other provisions of this Article 5, subject to the Spousal      consent requirements set forth in paragraph  (a)(1). |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Special      Rule for Withdrawal of Elective Deferral Transfers. Notwithstanding      anything in this Section to the contrary, if the Transfer Contributions      are elective contributions as defined in Regulation 1.401(k)-1(g)(3)      (including any qualified non-elective contributions, qualified matching      contributions, and ADP safe harbor contributions) which are transferred to      this Plan in a direct or indirect trustee-to-trustee transfer from another      qualified plan and which are subject to the limitations in Regulation      §1.401(k)-1(d), then the distribution of such Transfer Contributions      (including post-transfer earnings thereon) will be subject to the      limitations in Regulation§1.401(k)-1(d). |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

Article6

| 6.1   | Maximum      Annual Additions. |
|-----------------|--------------------------------|

| (a)   | Dollar      Limitation. For Limitation Years beginning on or after January 1,      2008, the Dollar Limitation is $46,000 as adjusted in accordance with Code      §415(d). |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Compensation      Limitation. For Limitation Years beginning on or after January 1,      2002, the Compensation Limitation is an amount equal to 100% of the      Participant's Compensation for the Limitation Year. However, this      limitation will not apply to any contribution made for medical benefits      within the meaning of Code §401(h) or Code §419A(f)(2) after termination      of employment which is otherwise treated as an Annual Addition under Code      §415(l)(1) or Code §419A(d)(2). |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Annual      Additions. Annual Additions are the sum of the following amounts      credited to a Participant's Account for the Limitation Year: (1) Employer      contributions; (2) Forfeitures; (3) amounts allocated, after March 31,      1984, to an individual medical account, as defined in Code §415(l)(2),      which is part of a pension or annuity plan maintained by the Employer; and      (4) amounts derived from contributions paid or accrued after December 31,      1985, in taxable years ending after such date, that are attributable to      post-retirement medical benefits, allocated to the separate account of a      Key Employee, as defined in Code §419A(d)(3), under a welfare fund, as      defined in Code §419(e), maintained by the Employer. However, a      Participant's Annual Additions do not include Rollover Contributions,      Transfer Contributions, loan repayments, repayments of prior Plan      distributions or prior distributions of mandatory contributions,      deductible contributions to a SEP, or voluntary deductible      contributions. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Special      ESOP Rules. For purposes of this Section, (1) in determining the      amount of the Employer's contribution for purposes of paragraph (a) and      (b) above, the amount of Employer contributions will be determined based      upon the lesser of (A) the fair market value of the Company Stock      allocated to the Participant's Account from Employer contributions to the      Plan (determined at the time of the contribution by the most recent      valuation) plus any contributions which are not used to purchase Company      Stock or pay on an Exempt Loan; and (B) the amount of the Employer's cash      contribution to the Plan; and (2) in any Plan Year in which the Employer      is not an S Corporation as defined in Code §1361, if no more than      one-third of Employer contributions for that Plan Year that are deductible      under Code §404(a)(9) are allocated to HCEs, the limitations of this      Section will not apply to Forfeitures of Company Stock that was acquired      with an Exempt Loan or to Employer contributions that are deductible under      Code §404(a)(9)(B) and are charged against a Participant's      Account. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.2   | Adjustments      to Maximum Annual Addition. |
|-----------------|----------------------------------------------|

| (a)   | Short      Limitation Year. In a Limitation Year of less than 12 months, the      Defined Contribution Dollar Limitation in Section 6.1(a) will be adjusted      by multiplying it by the ratio that the number of months in the short      Limitation Year bears to 12. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Participation      in Multiple Employer-Sponsored Defined Contribution Plans. If a      Participant participates in multiple defined contribution plans sponsored      by the Employer which have different Anniversary Dates, the maximum Annual      Addition in this Plan for the Limitation Year will be reduced by the      Annual Additions credited to the Participant's accounts in the other      defined contribution plans during the Limitation Year. If a Participant      participates in multiple defined contribution plans sponsored by the      Employer which have the same Anniversary Date, then (1) if only one of the      plans is subject to Code §412, Annual Additions will first be credited to      the Participant's accounts in the plan subject to Code §412; and (2) if      none of the plans are subject to Code §412, the maximum Annual Addition in      this Plan for a given Limitation Year will either (A) equal the product of      (i) the maximum Annual Addition for such Limitation Year minus any other      Annual Additions previously credited to |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 6.3   | Multiple      Plans and Multiple Employers. |
|-----------------|---------------------------------------------|

| 6.4   | Adjustment      for Excessive Annual Additions. |
|-----------------|-------------------------------------------------|

| (a)   | Reduce      Employer Contributions If Participant Is Still Covered By The Plan.      First, if the Participant is covered by the Plan at the end of the      Limitation Year, the excess in the Participant's Account plus applicable      earnings thereon, if any, will be used to reduce Employer contributions      (including any allocation of Forfeitures) for such Participant in the next      Limitation Year, and in each succeeding Limitation Year if      necessary. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Reduce      Employer Contributions If Participant Is Not Covered By The Plan.      If the Participant is not covered by the Plan at the end of a Limitation      Year, the excess amount, plus applicable earnings thereon, if any, will be      held unallocated in a suspense account. The suspense account will be      applied to reduce future Employer contributions (including the allocation      of any Forfeitures) for all remaining Participants in the next Limitation      Year, and in each succeeding Limitation Year if  necessary. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Suspense      Account. If a suspense account is in existence at any time during a      Limitation Year pursuant to this Section, such suspense account will not      participate in the allocation of the Trust's investment gains and losses.      If a suspense account is in existence at any time during a particular      Limitation Year, all amounts in the suspense account must be allocated and      reallocated to Participants' Accounts before any Employer Contributions      may be made to the Plan for that Limitation Year. Excess amounts may not      be distributed to Participants or former  Participants. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

Article7   

| 7.1   | Loans      to Participants. |
|-----------------|-----------------------------|

| 7.2   | Insurance      on Participants. |
|-----------------|---------------------------------|

| 7.3   | Key      Man Insurance. |
|-----------------|-------------------------|

----

  Article8

| 8.1   | Appointment,      Resignation, Removal andSuccession. |
|-----------------|-------------------------------------------------------|

| 8.2   | General      Powers and Duties. |
|-----------------|---------------------------------|

| 8.3   | Functions      of Committee. |
|-----------------|------------------------------|

| 8.4   | Multiple      Administrators. |
|-----------------|-------------------------------|

| 8.5   | Correcting      Administrative Errors. |
|-----------------|----------------------------------------|

| 8.6   | Promulgating      Notices and Procedures. |
|-----------------|-------------------------------------------|

----

| 8.7   | Employment      of Agents and Counsel. |
|-----------------|----------------------------------------|

| 8.8   | Compensation      and Expenses. |
|-----------------|---------------------------------|

| 8.9   | Claims      Procedures. |
|-----------------|-------------------------|

| 8.10   | Qualified      Domestic Relations Orders. |
|------------------|-------------------------------------------|

| 8.11   | Appointment      of Investment Manager. |
|------------------|-----------------------------------------|

----

 Article9

| 9.1   | Appointment,      Resignation, Removal andSuccession. |
|-----------------|-------------------------------------------------------|

| (a)   | Appointment.      Each Trustee will be appointed and will serve until a successor has been      named or until such Trustee's resignation, death, incapacity, or removal,      in which event the Sponsoring Employer will name a successor Trustee. The      term Trustee will include the original and any successor      Trustees. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Resignation.      A Trustee may resign at any time by giving written notice to the      Sponsoring Employer, unless such notice is waived by the Sponsoring      Employer. The Sponsoring Employer may remove a Trustee at any time by      giving such Trustee written notice. Such removal may be with or without      cause. Unless waived in writing by the Sponsor, if any Trustee who is an      Employee or an elected or appointed official resigns or terminates      employment with the Sponsoring Employer or an Adopting Employer, such      termination will constitute an immediate resignation as a Trustee of the      Plan. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Successor      Trustee. Each successor Trustee will succeed to the title to the      Trust by accepting the appointment in writing and by filing such      acceptance with the former Trustee and the Sponsoring Employer. The former      Trustee, upon receipt of such acceptance, will execute all documents and      perform all acts necessary to vest the Trust Fund's title of record in any      successor Trustee. No successor Trustee will be personally liable for any      act or failure to act of any predecessor  Trustee. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Merger.      If a corporate Trustee, before or after qualification, changes its name,      consolidates or merges with another corporation, or otherwise reorganizes,      any resulting corporation which succeeds to the fiduciary business of such      Trustee will become a Trustee hereunder in lieu of such corporate      Trustee. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.2   | Investment      Alternatives of the Trustee. |
|-----------------|----------------------------------------------|

| (a)   | Property.      The Trustee may invest in any form of property, including common and      preferred stocks, exchange covered call options, bonds, money market      instruments, mutual funds, savings accounts, certificates of deposit,      Treasury bills, insurance policies and contracts, or in any other      property, real or personal, foreign or domestic, having a ready market      including securities issued by an institutional Trustee and/or affiliate      of such Trustee. An institutional Trustee may invest in its own deposits      that bear a reasonable interest rate. The Trustee may retain, manage,      operate, repair, improve and mortgage or lease for any period on such      terms as it deems proper any real estate or personal property held by the      Trustee, and may demolish any building or other improvements in whole or      part. The Trustee may erect buildings or other improvements, make leases      that extend beyond the term of this Trust, and foreclose, extend, renew,      assign, release or partially release and discharge mortgages or other      liens. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Cash      Reserves. The Trustee may retain in cash as much of the Trust Fund      as the Trustee may deem advisable to satisfy the liquidity needs of the      Plan and to deposit any cash held in the Trust Fund in a bank account      without liability for the highest rate of interest available. If a bank is      acting as Trustee, such Trustee is specifically given authority to invest      in deposits of such Trustee. The Trustee may also hold cash un-invested at      any time and from time to time and in such amount or to such extent as the      Trustee deems prudent, and the Trustee will not be liable for any losses      which may be incurred as the result of the failure to invest same, except      to the extent that may otherwise be provided  herein. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Other      Investments. The Trustee may accept and retain for such time as the      Trustee deems advisable any securities or other property received or      acquired as Trustee, whether or not such securities or property would      normally be purchased as investmentshereunder. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (d)   | Registration      of Securities. The Trustee may cause any property of the Trust to      be issued, held, or registered in its own name or in the name of a      nominee, provided, however, that the nominee is (a) a bank or trust      company that is subject to supervision by the United States or a State, or      a nominee of such bank or trust company; (b) a broker or dealer registered      under the Securities Exchange Act of 1934, or a nominee or such broker or      dealer; or (c) a clearing agency as defined in section 3(a)(23) of the      Securities Exchange Act of 1934, or its nominee. The Trustee may also hold      any investments in bearer form if the Trustee at all times shows such      investments as part of the Trust. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (e)   | Pooled      Funds. The Trustee may transfer any assets of the Trust Fund to a      collective trust established to permit the pooling of funds of separate      pension and profit-sharing trusts or to any other common, collective, or      commingled trust fund which has been or may hereafter be established and      maintained by the Trustee and/or affiliates of an institutional Trustee.      Such commingling of assets of the Fund with assets of other qualified      trusts is specifically authorized, and to the extent of the investment of      the Trust Fund in such a group or collective trust, the terms of the      instrument establishing the group or collective trust will be a part      hereof as though set forth herein. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (f)   | Reorganizations.      The Trustee may join in or oppose the reorganization, recapitalization,      consolidation, sale or merger of corporations or properties, upon such      terms as the Trustee deems wise. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (g)   | Proxies.      The Trustee may vote proxies and if appropriate pass them on to any      investment manager which may have directed the investment in the equity      giving rise to the proxy. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (h)   | Ownership.      The Trustee may exercise all ownership rights with respect to any assets      held in the Trust. |
|-----------------|------------------------------------------------------------------------------------------------------------------|

| (i)   | Loans      to the Trust. The Trustee may borrow or raise money for purposes of      the Plan in such amounts, and upon such terms and conditions, as the      Trustee deems advisable; and for any sum so borrowed, the Trustee may      issue a promissory note as Trustee, and secure repayment of the loan by      pledging all, or any part, of the Trust Fund as collateral. No person      lending money to the Trustee will be bound to see to the application of      the money lent or to inquire into the validity or propriety of any      borrowing. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (j)   | Agreements      With Banks. The Trustee may with the consent of the Sponsoring      Employer and upon such terms as they in their discretion deem necessary,      enter into an agreement with a bank or trust company providing for (a) the      deposit of all or part of the funds and property of the Trust with such      bank or trust company, (b) the appointment of such bank or trust company      as the agent or custodian of the Trustees for investment purposes, with      such discretion in investing and reinvesting the funds of the Trust as the      Trustees deem it necessary or desirable to  delegate. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (k)   | Litigation.      The Trustee may begin, maintain, or defend any litigation necessary in      connection with the administration of the Plan, except that the Trustee      will not be obliged or required to do so unless indemnified to its      satisfaction. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (l)   | Claims,      Debts and Damages. The Trustee may settle, compromise, or submit to      arbitration any claims, debts, or damages due or owing to or from the      Plan. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (m)   | Margin      Accounts, Options and Commodities. The Trustee may borrow on      margin, buy options, write covered options, options spreads/straddles, and      engage in future/commoditiestrading. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (n)   | Miscellaneous.      The Trustee may do all such acts and exercise all such rights, although      not specifically mentioned herein, as the Trustee deems necessary to carry      out the purposes of the Plan. The Trustee will not be restricted to      securities or other property of the character expressly authorized by      applicable law for trust investments, subject to the requirement that the      Trustee discharge his duties 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 similar character and with similar aims by      diversifying the investments to minimize the risks of large losses unless      under the circumstances it is clearly prudent not to do  so. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 9.3   | Valuation      of the Trust. |
|-----------------|------------------------------|

| 9.4   | Compensation      and Expenses. |
|-----------------|---------------------------------|

| 9.5   | Payments      From the Trust Fund. |
|-----------------|------------------------------------|

| 9.6   | Payment      of Taxes. |
|-----------------|------------------------|

| 9.7   | Accounts,      Records and Reports. |
|-----------------|-------------------------------------|

| 9.8   | Employment      of Agents and Counsel. |
|-----------------|----------------------------------------|

----

| 9.9   | Division      of Duties and Indemnification. |
|-----------------|----------------------------------------------|

| (a)   | No      Guarantee Against Loss. The Trustees will have the authority and      discretion to manage and control the Trust Fund to the extent provided in      this instrument, but they do not guarantee the Trust Fund in any manner      against investment loss or depreciation in asset value, or guarantee the      adequacy of the Fund to meet and discharge all or any liabilities of the      Plan. Furthermore, the Trustees will not be liable for the making,      retention or sale of any investment or reinvestment made by it, as herein      provided, or for any loss to or diminution of the Trust Fund, or for any      other loss or damage which may result from the discharge of its duties      hereunder, except to the extent it is judicially determined that the      Trustees have failed to exercise the care, skill, prudence and diligence      under the circumstances then prevailing that a prudent person acting in a      like capacity and familiar with such matters would use in the conduct of      an enterprise of a like character and likeaims. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Representations      of the Sponsoring Employer. The Sponsoring Employer warrants that      all directions issued to the Trustees by it or the Plan Administrator will      be in accordance with the terms of thePlan. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Directions      by Others. The Trustees are not answerable for an action taken      pursuant to any direction, consent, certificate, or other paper or      document on the belief that the same is genuine and signed by the proper      person. All directions by the Sponsoring Employer, a Participant or      Administrator must be in writing. The Administrator will deliver to the      Trustee (1) certificates evidencing the individual or individuals      authorized to act as the Administrator and (2) specimens of their      signatures. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Duties      and Obligations Limited by the Plan. The duties and obligations of      the Trustee are limited to those expressly imposed upon it by the Plan or      subsequently agreed upon by the parties. Responsibility for administrative      duties required under the Plan or applicable law not expressly imposed      upon or agreed to by the Trustee, will rest solely with the Sponsoring      Employer and Administrator. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (e)   | Indemnification      of the Trustees. The Trustees will be indemnified and saved      harmless from and against any and all liability to which the Trustees may      be subjected, including all expenses reasonably incurred in its defense,      for any action or failure to act resulting from compliance with the      instructions of the Sponsoring Employer, the employees or agents of the      Sponsoring Employer, the Plan Administrator, or any other fiduciary to the      Plan, and for any liability arising from the actions or non-actions of any      predecessor Trustees or other fiduciary of the  Plan. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (f)   | Trustees      Not Responsible for Application of Payments. The Trustees will not      be responsible in any way for the application of any payments it is      directed to make or for the adequacy of the Fund to meet and discharge any      and all liabilities under the Plan. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (g)   | Multiple      Trustees. If more than one Trustee is appointed, any single Trustee      may act independently in undertaking any act and/or transaction on behalf      of the Trustees, including signing documents or checks, unless the      Sponsoring Employer requires that all acts and/or transactions taken on      behalf of the Trust, including signing documents or checks, must have the      consent of a majority of the Trustees. The Sponsoring Employer may from      time to time also place other restrictions on the  Trustees. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (h)   | Trustees      as Participants or Beneficiaries. Trustees will not be prevented      from receiving any benefits to which they may be entitled as Participants      or Beneficiaries as long as the benefits are computed and paid on a basis      consistent with the terms of the Plan as applied to other Participants and      Beneficiaries. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (i)   | Limitation      of Liability. No Trustee will be liable for the act of any other      Trustee or fiduciary unless the Trustee has knowledge of such      act. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (j)   | No      Self-Dealing. The Trustees will not (1) deal with the assets of the      Trust in their own interest or for their own account; (2) in their      individual or in any other capacity, act in any transaction involving the      Trust on behalf of a party (or represent a party) whose interests are      adverse to the interests of the Plan, or its Participants or      Beneficiaries; or (3) receive any consideration for their own personal      accounts from any party dealing with the Plan in connection with a      transaction involving assets of theTrust. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.10   | Investment      Manager. |
|------------------|--------------------------|

| 9.11   | Exclusive      Benefit Rule. |
|------------------|------------------------------|

| 9.12   | Voting      Company Stock. |
|------------------|----------------------------|

| (a)   | Company      Stock Pledged As Security. If any agreement entered into by the      Trustee provides for voting of any Company Stock pledged as security for      any obligation of the Plan, such Company Stock will be voted in accordance      with such agreement. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Registration-Type      Stock. Notwithstanding paragraph (a), each Participant may direct      the Trustee as to the manner in which Company Stock allocated to his or      her Company Stock Account is to be voted provided such Company Stock is a      registration-type class of security (as defined in section 12 of the      Securities Exchange Act of 1934). |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Non-Registration-Type      Stock. With respect to Company Stock that is not a      registration-type class of security, each Participant may direct the      Trustee as to the manner in which Company Stock which is allocated to his      or her Company Stock Account is to be voted on any corporate matter which      involves the voting of such stock with respect to the approval or      disapproval of any corporate merger or consolidation, recapitalization,      reclassification, liquidation, dissolution, sale of substantially all      assets of a trade or business, or such similar transaction as may be      prescribed in Treasury regulations. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Failure      of Participant to Give Directions. If a Participant has the right      to direct the Trustee as to the manner in which Company Stock allocated to      his Company Stock Account is to be voted and such Participant fails or      refuses to give the Trustee timely instructions (or such instructions are      invalidated for any reason) as to how to vote any Company Stock as to      which the Trustee otherwise has the right to vote, the Trustee may not      exercise its power to vote such CompanyStock. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.13   | Application      of Cash. |
|------------------|---------------------------|

| 9.14   | Restrictions      on Company Stock Transactions. |
|------------------|--------------------------------------------------|

| 9.15   | Exempt      Loans. |
|------------------|--------------------|

----

| (a)   | Definition      of "Disqualified Person." For purposes of this Section, a      "disqualified person" is any person who is a disqualified person or party      in interest under ERISA. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Types      of Loans and Guarantees. A loan for purposes of this Section      includes a direct loan of cash, a purchase-money transaction, or an      assumption of the obligation of the Trust. A guarantee for purposes of      this Section includes an unsecured guarantee and the use of assets of a      disqualified person as collateral for a loan, even though the use of      assets may not be a guarantee under applicable state  law. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Interest      Rate. An Exempt Loan must provide for a reasonable rate of      interest. However, the interest rate and the price of the Company Stock      purchased with the proceeds of an Exempt Loan must not be such that Plan      assets can be drained off. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Loan      Must Primarily Benefit Participants and Beneficiaries. An Exempt      Loan must primarily be for the benefit of Plan Participants and their      Beneficiaries. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (e)   | Use      of Proceeds. The proceeds of an Exempt Loan must be used within a      reasonable time to acquire Company Stock, to repay the Exempt Loan, or to      repay prior Exempt Loans. The proceeds of a new loan used to repay a prior      Exempt Loan must also satisfy the other requirements of this      Section. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (f)   | Put      Option. No Company Stock acquired with the proceeds of an Exempt      Loan may be subject to a put, call or other option, or a buy-sell or other      arrangement while held by, or when distributed, from the Plan, whether or      not the Plan has continued to operate as an employee stock ownership      plan. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (g)   | Liability      of Plan to Loan Payee. No person who is entitled to payment under      an Exempt Loan will have any right to (1) the assets of the Plan, other      than to the collateral given for the Exempt Loan; (2) any contributions,      other than contributions of Company Stock, made to the Plan to repay the      Exempt Loan; and (3) earnings attributable to such collateral and the      investment of such contributions. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (h)   | Maximum      Annual Repayment. Payments made during the Plan Year with respect      to an Exempt Loan cannot exceed an amount equal to the sum of the      contributions and earnings received during or prior to the Plan Year, less      such payments made in prior Plan Years. In addition, such contributions      and earnings must be accounted for separately until such time as the      Exempt Loan is repaid in full. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (i)   | Default.      In the event of a default on an Exempt Loan, the value of Plan assets      transferred in satisfaction of the loan cannot exceed the amount of      default. If a lender is a "disqualified person," an Exempt Loan must      provide for a transfer of Plan assets upon default only upon and to the      extent of the failure of the Plan to meet the payment schedule of the      loan. For purposes hereof, the making of a guarantee does not make a      person a lender. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.16   | Diversification      Rights of Qualified Participants. |
|------------------|--------------------------------------------------------|

| (a)   | Definitions.      For purposes of this Section, the term Qualified Election Period means the      six-Plan Year period beginning with the Plan Year in which the Participant      first becomes a Qualified Participant (or the first Plan Year beginning      after December 31, 1986); and the term Qualified Participant means a      Participant who has attained Age 55 and who has been a Participant in the      Plan for at least ten years. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Method      of Direction. The Participant's direction will be provided to the      Administrator in writing, and will be effective no later than 180 days      after the close of the Plan Year to which the direction      applies. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Determining      the Amount Subject to Diversification. A Qualified Participant may      elect within 90 days after the close of each Plan Year in the Qualified      Election Period to direct the Trustee as to the investment of 25% of the      balance in his or her Company Stock Account attributable to Company Stock |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (d)   | Exception      For Small Accounts. Notwithstanding paragraph (b), if the fair      market value of a Qualified Participant's Company Stock Account is $500 or      less on the Valuation Date immediately preceding the first day the      Qualified Election Period, then such Company Stock Account will not be      subject to the diversification rights under this Section. In determining      if the fair market value exceeds $500, Company Stock held in all employee      stock ownership plans and tax credit employee stock ownership plans      maintained by the Employer or any Affiliated Employer will be considered      as held by the Plan. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (e)   | Investment      Options. Subject to a written policy adopted the Administrator, the      portion of a Qualified Participant's Company Stock Account covered by the      diversification election in this Section will either (1) be distributed to      the Qualified Participant within 90 days after the last day of the period      in which the election can be made, but the entire such distribution, if it      is in excess of $5,000, will be subject to the consent requirements under      Section 5.8; (2) be transferred no later than      90 days after the last day of the period in which the election can be made      to another qualified defined contribution plan of the Employer that      accepts such transfers, provided such plan permits Employee-directed      investments in at least three distinct investment options and does not      invest in Company Stock to a substantial degree; or (3) be invested, at      the election of the Qualified Participant, in one or more alternative      investments, provided that if the Administrator elects to offer this      option as part of the written policy adopted hereunder, the Plan must      provide at least three distinct investment  options. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.17   | Superseding      Trust or Custodial Agreement. |
|------------------|------------------------------------------------|

9.3

----

Article10 

| 10.1   | Plan      Contributions. |
|------------------|--------------------------|

| 10.2   | Plan      Amendments. |
|------------------|-----------------------|

| 10.3   | Plan      Expenses. |
|------------------|---------------------|

| 10.4   | Employee      Transfers. |
|------------------|--------------------------|

| 10.5   | Multiple      Employer Provisions Under Code§413(c). |
|------------------|-----------------------------------------------------------|

| (a)   | Instances      of Separate Employer Testing. Employees of any such Adopting      Employer will be treated separately for testing under Code §401(a)(4),      §401(k), §401(m) and, if the Sponsoring Employer and the Adopting Employer      do not share Employees, Code §416. Furthermore, the terms of Code §410(b)      will be applied separately on an employer-by-employer basis by the      Sponsoring Employer(and the Adopting Employers which are part of the      Affiliated Group which includes the Sponsoring Employer) and each Adopting      Employer that is not an Affiliated Employer of the Sponsoring Employer,      taking into account the generally applicable rules described in Code      §401(a)(5), §414(b) and §414(c). |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Instances      of Single Employer Testing. Employees of the Adopting Employer will      be treated as part of a single Employer plan for purposes of eligibility      to participate under Article 2 and under the provisions of Code §410(a).      Furthermore, the terms of Code §411 relating to Vesting will be applied as      if all Employees of all such Adopting Employers and the Sponsoring      Employer were employed by a single Employer, except that the rules      regarding Breaks in Service will be applied under such Regulations as may      be prescribed by the Secretary ofLabor. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Common      Trust. Contributions made by any such Adopting Employer will be      held in a common Trust Fund with contributions made by the Sponsoring      Employer, and all such contributions will be available to pay the benefits      of any Participant (or Beneficiary thereof) who is an Employee of the      Sponsoring Employer or any such Adopting  Employer. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Common      Disqualification Provision. The failure of either the Sponsoring      Employer or any such Adopting Employer to satisfy the qualification      requirements under the provisions of Code §401(a), as modified by the      provisions of Code §413(c), will result in the disqualification of the      Plan for all such Employers maintaining the  Plan. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 10.6   | Termination      of Adoption. |
|------------------|-------------------------------|

----

| 10.7   | Payment      of Benefits Upon Termination ofAdoption. |
|------------------|-------------------------------------------------------|

11.2

----

Article11                      

| 11.1   | Plan      Amendment. |
|------------------|----------------------|

| (a)   | Manner      of Amendment. Any amendments can be made by either (1) substituting      pages with the new elections (or new addendum) and executing an "Amendment      By Page Substitution" and attaching it as part of the Plan; (2) by      executing an "Amendment By Section Replication" in which the section or      sections (or addendum or addendums) to be changed are reproduced with the      new elections indicated, and attaching it as part of the Plan; or (3) by      executing a properly worded corporate resolution and attaching it as part      of the Plan. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | General      Requirements. An amendment must be in writing. However, no      amendment or modification (1) can increase the responsibilities of the      Trustee or Administrator without their written consent; (2) can deprive      any Participant or Beneficiary of the benefits to which he is entitled      from the Plan; (3) can result in a decrease in the amount of any      Participant's Account except as may be permitted under the terms of Code      §412(c)(8) if applicable; or (4) can, except as otherwise provided, permit      any part of the Trust Fund (other than as required to pay taxes and      administration expenses) to be used for or diverted to purposes other than      the exclusive benefit of the Participants or their Beneficiaries, or cause      or permit any portion of the Trust Fund to revert to or become the      property of the Employer. In addition, unless the provisions of paragraph      (c) below are satisfied, no amendment to the Plan will have the effect of      eliminating or restricting the ability of a Participant or other payee to      receive payment of his or her Account balance or benefit entitlement under      a particular optional form of benefit provided under the Plan. Any      amendment to the Plan by the Sponsoring Employer under this Section also      applies to any Affiliated Employer that participates under the Plan as an      Adopting Employer. The Sponsoring Employer's amendment of the Plan from      one type of defined contribution plan (e.g., a money purchase plan) into      another type of defined contribution plan (e.g., a profit sharing plan)      will not result in a partial termination or any other event that would      require full vesting of some or all Plan  Participants. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Elimination      of Optional Forms of Benefit. No Plan amendment will be effective      to eliminate or restrict an optional form of benefit. However, the      preceding sentence will not apply to a Plan amendment that eliminates or      restricts the ability of a Participant to receive payment of the      Participant's Account under a particular optional form of benefit      (including annuities and installments) if the amendment provides a      single-sum distribution form that is otherwise identical to the optional      form of benefit being eliminated or restricted. For this purpose, a      single-sum distribution form is otherwise identical only if the single-sum      distribution form is identical in all respects to the eliminated or      restricted optional form of benefit (or would be identical except that it      provides greater rights to the Participant) except with respect to the      timing of payments aftercommencement. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Certain      Corrective Amendments. In order to satisfy the minimum coverage      requirements of Code §410(b), the nondiscriminatory amount requirement of      Regulation §1.401(a)(4)-1(b)(2) or the nondiscriminatory plan amendment      requirement of Regulation §1.401(a)(4)-1(b)(4), a corrective amendment or      change of the choice of options in the Plan may retroactively increase      allocations for Employees who benefited under the Plan during the Plan      Year being corrected, or may grant allocations to Employees who did not      benefit under the Plan during the Plan Year being corrected. To satisfy      the nondiscriminatory current availability requirement of Regulation      §1.401(a)(4)-4(b) for benefits, rights or features, a corrective amendment      or change of the choice of options in Plan may make a benefit, right or      feature available to Employees to whom it was previously not available. A      corrective amendment or change of the choice of options in the Plan will      not be effective prior to the date of adoption unless it satisfies the      applicable requirements of Regulation §1.401(a)(4)-11(g)(3)(ii) through      (vii), including the requirement that, in order to be effective for the      preceding Plan Year, such amendment or change of the choice of options in      the Plan must be adopted by the 15th day of the 10th month after the close      of the preceding Plan Year. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 11.2   | Termination      By Sponsoring Employer. |
|------------------|------------------------------------------|

| (a)   | Termination      of Plan. The Sponsoring Employer can terminate the Plan and Trust      by filing written notice thereof with the Administrator and Trustee and by      completely discontinuing contributions to the Plan. Upon any such      termination, the Trust Fund will continue to be administered until      complete distribution has been made to the Participants and other payees,      which distribution must occur as soon as administratively feasible after      the termination of the Plan, and must be made in accordance with the      provisions of Article 5 of the Plan. However, the Administrator may elect      not to distribute the Accounts of Participants and other payees upon      termination of the Plan but instead to transfer the entire Trust Fund      assets and liabilities attributable to this terminated Plan to another      qualified plan maintained by the Employer or its  successor. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Vesting      Requirement Upon Plan Termination. Upon a complete discontinuance      of contributions under the Plan, then (1) any Participant who is affected      by such complete termination or, if applicable, such complete      discontinuance of contributions; (2) any Participant who has not      terminated employment with the Employer; (3) any Participant who has      terminated employment with the Employer and has not received a complete      distribution of the Participant's Vested Aggregate Account balance; and      (4) any Participant who has terminated employment but has not incurred      five consecutive Breaks in Service, will have a 100% Vested Interest in      his or her unpaid Participant'sAccount. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Vesting      Requirement Upon Partial Termination. Upon a partial termination of      the Plan, only a Participant whose employment has been terminated because      of the event which causes the partial termination but who has not incurred      five consecutive Breaks in Service will have a 100% Vested Interest in his      or her unpaid Participant's Account as of the date of partial      termination. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Discontinuance      of Contributions. The Sponsoring Employer may at any time      completely discontinue contributions to the Plan but continue the Plan in      operation in all other respects, in which event the Trust will continue to      be administered until eventual distribution of all benefits has been made      to the Participants and other payees in accordance with Article 5 after      their death, retirement, Disability or other termination of employment.      Any discontinuance of contributions without a notice of termination from      the Sponsoring Employer to the Administrator and Trustee will not      constitute a Plan termination. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 11.3   | Merger      or Consolidation. |
|------------------|-------------------------------|

----

Article12                      

| 12.1   | No      Contract of Employment. |
|------------------|---------------------------------|

| 12.2   | Title      to Assets. |
|------------------|-----------------------|

| 12.3   | Qualified      Military Service. |
|------------------|----------------------------------|

| 12.4   | Fiduciaries      and Bonding. |
|------------------|-------------------------------|

| 12.5   | Severability      of Provisions. |
|------------------|----------------------------------|

| 12.6   | Interpretation      of the Plan. |
|------------------|----------------------------------|

| (a)   | Names.      Names that are used in this Plan should be used consistently in any      appendixes, policies, procedures, and/or any other documents which are      legally binding upon the Plan. However, in documents that are not      considered to be part of this Plan, appendixes, policies or procedures      that are not legally binding upon the Plan; and that may be are      distributed to individuals (such as the SPDs, SMMs, notices, and election      forms), names may use plain Englishterms. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Gender.      Words that are used in the masculine gender may be construed as though      they are also used in the feminine or neuter gender, where applicable (and      vice versa). |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Number.      Words that are used in the singular form may be construed as though      they are also used in the plural form, where applicable (and vice      versa). |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Headings      and Subheadings. Headings and subheadings are inserted for      convenience of reference. Headings and subheadings constitute no part of      this Plan and/or Trust and are not to be considered in its construction or      interpretation. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (e)   | Single      Subparagraphs. This Plan may have Sections and/or paragraphs that      contain a single subparagraph; such document construction will not      constitute a Scrivener's error. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (f)   | Effective      Dates. This Plan contains various effective dates, which include,      but are not limited to: (1) the effective date of the Plan and, if      applicable, the effective date of the amended and restated Plan; and (2)      the effective dates of legally required or permitted      provisions. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (g)   | Application      of Law. This Plan will be construed and interpreted in accordance      with the Code and ERISA. However, if the Plan needs to be construed and      interpreted according to a State's or Commonwealth's laws (to the extent      that such laws are not preempted by the provisions of the Code and ERISA),      then this Plan will be construed and interpreted according to the laws of      the State or Commonwealth in which the Sponsoring Employer maintains its      principal place of business. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 12.7   | Legal      Action. |
|------------------|--------------------|

| 12.8   | Qualified      Plan Status. |
|------------------|-----------------------------|

| 12.9   | Mailing      of Notices to Administrator, Employer or  Trustee. |
|------------------|-----------------------------------------------------------------|

| 12.10   | Participant      Notices and Waivers of Notices. |
|-------------------|--------------------------------------------------|

| 12.11   | No      Duplication of Benefits. |
|-------------------|----------------------------------|

| 12.12   | Evidence      Furnished Conclusive. |
|-------------------|-------------------------------------|

| 12.13   | Release      of Claims. |
|-------------------|-------------------------|

| 12.14   | Multiple      Copies of Plan And/or Trust. |
|-------------------|--------------------------------------------|

| 12.15   | Limitation      of Liability and Indemnification. |
|-------------------|---------------------------------------------------|

----

| 12.16   | Written      Elections and Forms. |
|-------------------|-----------------------------------|

| 12.17   | Assignment      and Alienation of Benefits. |
|-------------------|---------------------------------------------|

| 12.18   | Exclusive      Benefit Rule. |
|-------------------|------------------------------|

| 12.19   | Dual      and Multiple Trusts. |
|-------------------|--------------------------------|

----

----

| Name                                 | Type      of Entity      | State      of Organization | Date      of Participation |
|--------------------------------------|--------------------------|----------------------------|----------------------------|
|                                 |                     |                       |                       |
| Grand      Haven Bank                | Banking      Corporation | Michigan                   | January      1, 1994       |
| Paragon      Bank & Trust        | Banking      Corporation | Michigan                   | January      1, 1996       |
| Ann      Arbor Commerce Bank         | Banking      Corporation | Michigan                   | January      1, 1997       |
| Capitol      National Bank           | Banking      Corporation | Michigan                   | January      1, 1997       |
| Macomb      Community Bank           | Banking      Corporation | Michigan                   | January      1, 1997       |
| Oakland      Commerce Bank           | Banking      Corporation | Michigan                   | January      1, 1997       |
| Portage      Commerce Bank           | Banking      Corporation | Michigan                   | January      1, 1997       |
| Brighton      Commerce Bank          | Banking      Corporation | Michigan                   | January      8, 1997       |
| Kent      Commerce Bank              | Banking      Corporation | Michigan                   | July      1, 1998          |
| Muskegon      Community Bank         | Banking      Corporation | Michigan                   | July      1, 1998          |
| Detroit      Commerce Bank           | Banking      Corporation | Michigan                   | January      1, 1999       |
| Elkhart      Community Bank          | Banking      Corporation | Indiana                    | January      1, 2000       |
| Arrowhead      Community Bank        | Banking      Corporation | Arizona                    | July      1, 2002          |
| Bank      of Tucson                  | Banking      Corporation | Arizona                    | July      1, 2002          |
| Camelback      Community Bank        | Banking      Corporation | Arizona                    | July      1, 2002          |
| East      Valley Community Bank      | Banking      Corporation | Arizona                    | July      1, 2002          |
| Mesa      Bank                       | Banking      Corporation | Arizona                    | July      1, 2002          |
| Southern      Arizona Community Bank | Banking      Corporation | Arizona                    | July      1, 2002          |
| Valley      First Community Bank     | Banking      Corporation | Arizona                    | July      1, 2002          |
| Sunrise      Bank of Albuquerque     | Banking      Corporation | New      Mexico            | January      1, 2003       |
| Sunrise      Bank of Arizona         | Banking      Corporation | Arizona                    | January      1, 2003       |
| Black      Mountain Community Bank   | Banking      Corporation | Nevada                     | January      1, 2004       |
| Desert      Community Bank           | Banking      Corporation | Nevada                     | January      1, 2004       |
| Goshen      Community Bank           | Banking      Corporation | Indiana                    | January      1, 2004       |
| Red      Rock Community Bank         | Banking      Corporation | Nevada                     | January      1, 2004       |
| Yuma      Community Bank             | Banking      Corporation | Arizona                    | January      1, 2004       |
| First      Carolina State Bank       | Banking      Corporation | North      Carolina        | July      1, 2004          |
| Sunrise      Bank of San Diego       | Banking      Corporation | California                 | July      1, 2004          |
| Napa      Community Bank             | Banking      Corporation | California                 | July      1, 2005          |
| Bank      of Las Vegas               | Banking      Corporation | Nevada                     | January      1, 2006       |
| Capitol      Wealth, Inc.            | Corporation              | Michigan                   | January      1, 2006       |
| Bank      of Escondido               | Banking      Corporation | California                 | January      1, 2007       |
| Peoples      State Bank              | Banking      Corporation | Georgia                    | January      1, 2007       |

----

----

----

|        1.1 | Plan      Name:  Capitol Bancorp      Ltd. Employee Stock Ownership Plan (the      "Plan"). |
|-----------------|------------------------------------------------------------------------------------------------------------|

|        1.2 | Plan      Sponsor:  Capitol Bancorp      Ltd. (the "Sponsoring      Employer"). |
|-----------------|-------------------------------------------------------------------------------------------|

|          1.3   | Enactment      Date. This Amendment is entered into as of January 1, 2008, by the      Sponsoring Employer. |
|-----------------------------------------|-------------------------------------------------------------------------------------------------------------|

|          1.4   | Supersedure.      This Amendment supersedes any conflicting provisions of the      Plan. |
|-----------------------------------------|------------------------------------------------------------------------------------------|

|          1.5   | Good      Faith Compliance. This Amendment is intended as good faith      compliance with the final Regulations under Code §415; the final      Regulations relating to Normal Retirement Age under final Regulation      §1.401(a)-1; the final Regulations relating to the methodology of an      ESOP to determine the amount of S corporation stock held by a disqualified      person for purposes of determining a nonallocation year; the Heinz      Decision; the modification to the applicable mortality table and      applicable interest rate under Code §417(e); and/or the elimination of gap      period income on excess contributions and excess aggregate      contributions that are permissive or are required for plan years      beginning in 2007 and/or 2008, and/or Limitation Years beginning on or      after July 1, 2007 (except as otherwise  provided). |
|-----------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|          2.1   |  o | Not      Applicable. The      Plan terminated prior to the first day of the first Limitation Year      beginning on or after July 1, 2007. |
|-----------------------------------------|---------|-------------------------------------------------------------------------------------------------------------------------------------------------|

|          2.2   |  x | Effective      Date. This Section is effective as of      the first day of the first Limitation Year beginning on or after July 1,      2007 (except as otherwiseprovided). |
|-----------------------------------------|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|          2.3   | Maximum      Annual Benefit. |
|-----------------------------------------|------------------------------|

|       |  x | Not      Applicable. The      Plan is not a defined benefit plan.  (Skip to Section  2.4) |
|--------------------------------|---------|-----------------------------------------------------------------------------------------------------|

| (a)        | Maximum      Benefit. The      Annual Benefit otherwise payable to a participant at any time will not      exceed the Maximum Permissible Amount. If the benefit the participant      would otherwise accrue in a Limitation Year would produce an Annual      Benefit in excess of the Maximum Permissible Amount, the rate of accrual      will be reduced so that the Annual Benefit is equal to the Maximum      Permissible Amount. The Maximum Permissible Amount for a participant who      has not attained normal retirement age shall be applied to the actuarial      equivalentof: |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | o | Not      Applicable. The      Plan is not a definedbenefit plan. |
|--------|---|----------------------------------------------------------------------------|

|   | o | Participant’s      Accrued Benefit. The participant's accrued benefit otherwise      payable under the Plan at normal retirement age (or current age, if      later), based on the participant’s applicable completed years of benefit      service to date. |
|--------|---|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | o | Participant’s      Projected Benefit. The participant's Projected Annual Benefit to      which the participant would be entitled at normal retirement age (or      current age, if later). |
|--------|---|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|        (b)   | Treatment      of Voluntary Employee Contributions, Mandatory Employee Contributions, and      Rollover Contributions. If      a participant makes voluntary employee contributions under the terms of      this Plan, then the amount of such voluntary employee contributions are      treated as Annual Additions to a qualified Defined Contribution Plan      pursuant to Code §414(k) for purposes of Section 2.4 and are not taken      into account in determining the Annual Benefit under the portion of the      Plan that is a defined benefit Plan. Furthermore, if a |
|------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | participant is      required to make mandatory employee contributions as defined in Code      §411(c)(2)(C) and Regulation §1.411(c)-1(c)(4) as a condition of      employment, as a condition of participation in the Plan, or as a condition      of obtaining benefits (or additional benefits) under the Plan attributable      to employer contributions, then the Annual Benefit for Code §415(b)      purposes does not include the Annual Benefit attributable to mandatory      employee contributions. The Annual Benefit attributable to mandatory      employee contributions is determined by applying the factors applicable to      mandatory employee contributions as described in Code §411(c)(2)(B) and      (C) and the Regulations promulgated thereunder to those mandatory employee      contributions to determine the amount of a straight life annuity      commencing at the annuity starting date, regardless of whether the      requirements of Code §411 and §417 apply to the Plan. Lastly, if the Plan      permits an employee to make rollover contributions (as described in Code      §401(a)(31), §402(c)(1), §403(a)(4), §403(b)(8), §408(d)(3), and      §457(e)(16)) to the Plan, then rollover contributions are not taken into      account in determining the Annual Benefit for Code §415(b)      purposes. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Treatment      of Transfer Accrued Benefits. Effective      as of the first day of the first Limitation Year beginning on or after      July 1, 2007, the treatment of accrued benefits that are transferred to      this Plan (and that do not constitute rollover contributions (as described      in Code §401(a)(31), §402(c)(1), §403(a)(4), §403(b)(8), §408(d)(3)) is      determined pursuant to the rules of Regulation      1.415(b)-1(b)(3). |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Code      §415 Limits Increased By EGTRRA. Notwithstanding      anything in the Plan to the contrary, benefit increases resulting from the      increase in the limitations of Code §415 pursuant to §611 of EGTRRA      (including, but not limited to, the Defined Benefit Dollar Limitation, the      Maximum Permissible Amount, and the age at which the actuarial equivalent      of the Defined Benefit Dollar Limitation is actuarially reduced or      increased) shall be provided to: |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | o | Not      Applicable. The      Plan is not a defined plan. |
|--|---|----------------------------------------------------------------|

|   | o | New      Plan and All      Participants. The Plan’s      Effective Date is after the first day of the first Limitation Year ending      after December 31, 2001. The provisions of the paragraph apply to all      participants. |
|--------|---|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | o | Existing      Plan and Participants      with Accrued Benefits. All current participants and all former      participants (with benefits limited by Code §415(b)) who have accrued      benefits under the Plan immediately prior to the first day of the first      Limitation Year ending after December 31, 2001 (other than an accrued      benefit resulting from a benefit increase solely as a result of the      increases in limitations under Code§415(b)). |
|--------|---|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | o | Existing      Plan and Participants      with One Hour of Service. All employees participating in the Plan      who have one hour of service on or after the first day of the first      Limitation Year ending after December 31,2001. |
|--------|---|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (e)   | Multi-Employer      Plan Not Aggregated With Non-Multi-Employer Plan. For      Limitation Years beginning after December 31, 2001, a multi-Employer plan      (as defined in Code §414(f)) in which the Employer participates shall not      be combined or aggregated with a non-multi-Employer plan that is sponsored      by the Employer for purposes of applying the Defined Benefit Compensation      Limitation of Code §415(b)(1)(B) to the non-multi-Employer plan. If this      Plan is a multi-Employer plan, then this Plan shall not be combined or      aggregated with any other multi-Employer plan for purposes of apply the      limitations of Code §415 and this Section. Furthermore, effective as of      the first day of the first Limitation Year beginning on or after July 1,      2007, if this Plan is a multi-Employer Plan, then only the benefits under      this multi-Employer Plan that are provided by an Employer are aggregated      with benefits under plans maintained by that Employer that are not      multi-Employer plans.  Where the Employer maintains both a plan      which is not a multi-Employer plan and a multi-Employer plan, only the      benefits under the multi-Employer plan that are provided by the Employer      are aggregated with benefits under the Employer’s plans other than      multi-Employer plans (in lieu of including benefits provided by all      employers under the multi-Employer plan pursuant to the Regulation      §1.415(a)-1(e)). |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (f)   | Grandfather      Rule for Preexisting Benefits. Notwithstanding anything in the Plan      to the contrary, the Plan satisfies the limitations of this Section and      Code §415(b) for a participant with respect to benefits accrued or payable      under the Plan as of the last day of the Limitation Year that is      immediately prior to the first day of the first Limitation Year beginning      on or after July 1, 2007 pursuant to the Plan’s provisions (including Plan      provisions relating to the Plan’s limitation year) that were both adopted      and in effect before April 5, 2007, but only if such Plan provisions meet      the applicable requirements of statutory provisions, Regulations, and      other |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | published guidance      relating to Code §415 in effect immediately before the first day of the      first Limitation Year beginning on or after July 1, 2007. The rule of the      preceding sentence applies even if the Plan had not been amended to      reflect changes to Code §415(b) made by the Pension Funding Equity Act of      2004 and the Pension Protection Act of 2006. Furthermore, the rule of the      first sentence applies even if Code §415(c)(3) Compensation for a      Limitation Year that is used for purposes of applying the limitations of      Code §415(b)(1)(B) reflects Code §415(c)(3) Compensation for a plan year      that is in excess of the limitation under Code §401(a)(17) that applies to      that plan year. If benefits under the Plan are accrued after the first day      of the first Limitation Year beginning on or after July 1, 2007, then the      sum of the benefits grandfathered under the first sentence of this      paragraph and benefits accrued after the first day of the first Limitation      Year beginning on or after July 1, 2007 must satisfy the requirements of      Code §415, taking into account the requirements of Final Regulation      §1.415(a)-1, §1.415(b)-1, §1.415(c)-1, §1.415(c)-2, §1.415(d)-1,      §1.415(f)-1, §1.415(g)-1, and§1.415(j)-1. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (g)   | Safe      Harbor for Annual Adjustments to Distributions. Effective as of the      first day of the first Limitation Year beginning on or after July 1, 2007,      if an amendment to the Plan incorporates the adjustments to the Code      §415(b) limits by increasing a distribution that has previously commenced,      then the amendment complies with the provisions of Code §415(b)      if: |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | The      employee has received one or more distributions that satisfy the      requirements of Code §415(b) before the date the adjustment to the      applicable limits is effective (as determined under Regulation      §1.415(d)-1(a)(3)); |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | The      increased distribution is solely as a result of the amendment of the Plan      to reflect the adjustment to the applicable limits pursuant to Code      §415(d); and |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | The      amounts payable to the employee on and after the effective date of the      adjustment (as determined under Regulation §1.415(d)-1(a)(3)) are not      greater than the amounts that would otherwise be payable without regard to      the adjustment, multiplied by a fraction determined for the Limitation      Year, the numerator of which is the limitation under Code §415(b) (which      is the lesser of the Code §415(b)(1)(A) Defined Benefit Dollar Limitation,      as adjusted for age at commencement, and the Code §415(b)(1)(B) Defined      Benefit Compensation Limitation) in effect with respect to the      distribution taking into account the Code §415(d) adjustment, and the      denominator of which is the limitation under Code §415(b) in effect for      the distribution immediately before the  adjustment. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (h)   | Safe      Harbor for Periodic Adjustments to Distributions. Effective as of      the first day of the first Limitation Year beginning on or after July 1,      2007, if an amendment to the Plan increases a distribution that has      previously commenced, then the amendment complies with the provisions of      Code §415(b) and is made using the safe harbor methodology    if: |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | The      employee has received one or more distributions that satisfy the      requirements of Code §415(b) before the date on which the increase is      effective; and |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | The      amounts payable to the employee on and after the effective date of the      increase are not greater than the amounts that would otherwise be payable      without regard to the increase, multiplied by the Cumulative Adjustment      Fraction. For purposes of this paragraph, the term “Cumulative Adjustment      Fraction” means the product of all of the fractions described in paragraph      (g)(3) above that would have applied after benefits commence if the Plan      had been amended each year to incorporate the Code §415(d) adjustments to      the applicable Code §415(b) limits and had otherwise satisfied the safe      harbor methodology described in paragraph (g). For purposes of the      preceding sentence, if for the Limitation Year for which the increase to      the Code §415(b)(1)(A) Defined Benefit Dollar Limitation pursuant to      EGTRRA §611(a)(1)(A) is first effective (generally, the first Limitation      Year beginning after December 31, 2001) and the Code §415(b)(1)(A) Defined      Benefit Dollar Limitation applicable to a participant is less than the      Code §415(b)(1)(B) Defined Benefit Compensation Limitation for the      participant, then the fraction described in paragraph (g)(3) above for      that Limitation Year is 1.0. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 2.4   | Maximum Annual      Addition. |
|-----------------|-------------------------------|

|   | o | Not      Applicable. The      Plan is not a defined contribution plan, or is a defined benefit plan that      does not permit mandatory or voluntary employee contributions. (Skip to Section      2.5) |
|--------|---|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (a)   | Dollar      Limitation. The Dollar Limitation is $40,000, as adjusted by the      Treasury in accordance with Code§415(d). |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Compensation      Limitation. The      Compensation Limitation is an amount equal to 100% of the participant's      Code §415(c)(3) Compensation for the Limitation Year. However, this      limitation will not apply to any contribution made for medical benefits      within the meaning of Code §401(h) or Code §419A(f)(2) after separation      from service which is otherwise treated as an Annual Addition under Code      §415(l)(1) or Code §419A(d)(2). |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Adjustments      to Maximum Annual Addition. In      applying the limitation on Annual Additions set forth herein, the      following adjustments must be made: |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | Short      Limitation Year. In      a Limitation Year of less than 12 months, the Defined Contribution Dollar      Limitation in (a) will be adjusted by multiplying it by the ratio that the      number of months in the short Limitation Year bears to  12. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Plans      with Different Limitation Years. If a participant      participates in multiple Defined Contribution Plans sponsored by the      Employer with different Limitation Years, the maximum Annual Addition in      this Plan for the Limitation Year will be reduced by the Annual Addition      credited to the participant's accounts in the other plans for such      Limitation Year. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Plans      with the Same Limitation Year. If a participant      participates in multiple Defined Contribution Plans sponsored by the      Employer which have the same Limitation Year, then (A) if only one of the      plans is subject to Code §412, Annual Additions will first be credited to      the participant's accounts in the plan so subject; and (B) if none of the      plans are subject to Code §412, the maximum Annual Addition in this Plan      for a given Limitation Year will either (i) equal the product of the      maximum Annual Addition for such Limitation Year minus any other Annual      Additions previously credited to the participant's account, multiplied by      the ratio that the Annual Additions which would be credited to a      participant's accounts hereunder without regard to the limitations in      Section 2.5 bears to the Annual Additions for all plans described in this      paragraph, or (ii) be reduced by the Annual Additions credited to the      participant's accounts in the other plans for such Limitation      Year. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | Adjustment      for Excessive Annual Additions. If for any      Limitation Year the Annual Additions allocated to a participant's account      exceeds the maximum Annual Addition permitted under this Section, then the      Sponsoring Employer will follow the rules of any Employee Plans Compliance      Resolution System (EPCRS) that is issued by the Internal Revenue      Service. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.5   | Aggregation      of Plans. Effective as of the first day of the first Limitation      Year beginning on or after July 1, 2007, this Section aggregates plans for      purposes of applying the provisions of this Section and the rules of      Regulation §1.415(f)-1. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (a)   | General      Rule.      Except as provided in this Section and Regulation §1.415(f)-1, for      purposes of applying the limitations of this Section, Code §415(b), and      Code §415(c) applicable to a participant for a particular Limitation      Year: |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | More      Than One Defined Benefit Plan. All      defined benefit plans (without regard to whether a plan has been      terminated) ever maintained by the Employer (or a predecessor Employer)      under which the participant has accrued a benefit are treated as one      defined benefit plan and the sum of the participant's Annual Benefits from      all such defined benefit plans may not exceed the Maximum Permissible      Amount. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (2) | More      Than One Defined Contribution Plan. All Defined Contribution Plans      (without regard to whether a plan has been terminated) ever maintained by      the Employer (or a predecessor Employer) under which the participant      receives Annual Additions are treated as one Defined Contribution Plan;      and |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | More      Than One 403(b) Contract/Plan. All      403(b) annuity contracts purchased by an Employer (including plans      purchased through salary reduction contributions) for the participant are      treated as one 403(b) annuitycontract. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Affiliated      Employers and Leased Employees. All      employees of all affiliated employers (a controlled group of corporations      as defined in Code §414(b); a trade or business (regardless of whether      incorporated) under common control under Code §414(c); any organization      (regardless of whether incorporated) which is a member of an affiliated      service group under Code §414(m); and any other entity required to be      aggregated under Code §414(o)) are treated as employed by a single      Employer for purposes of Code §415. Any defined benefit plan or Defined      Contribution Plan maintained by any affiliated employer is deemed      maintained by all affiliated employers. Furthermore, pursuant to Code      §414(n), with respect to any recipient for whom a leased employee (within      the meaning of Code §414(n)(2)) performs services, the leased employee is      treated as an employee of the recipient, but contributions or benefits      provided by the leasing organization that are attributable to services      performed for the recipient are treated as provided under the plan      maintained by the recipient. However, pursuant to Code §414(n)(5), the      rule of the previous sentence does not apply to a leased employee with      respect to services performed for a recipient  if: |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | Covered      by Safe Harbor Plan. The leased employee      is covered by a plan that is maintained by the leasing organization and      that meets the requirements of Code §414(n)(5)(B);  and |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Not      More than 20% of Non-Highly Workforce. Leased employees do      not constitute more than 20 percent of the recipient’s non-highly      compensated workforce. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Formerly      Affiliated Plan of an Employer. A      Formerly Affiliated Plan of an Employer is taken into account for purposes      of applying the aggregation rules of this Section to the Employer, but the      Formerly Affiliated Plan of an Employer is treated as if it had terminated      immediately prior to the cessation of affiliation with sufficient assets      to pay benefit liabilities under the plan, and had purchased annuities to      provide plan benefits.  Furthermore, the rules for determining      Annual Benefits under a terminated defined benefit plan under which      annuities are purchased to provide plan benefits shall be determined      pursuant to Regulation §1.415(b)-1(b)(5)(i).  For purposes of      this paragraph, the term “Formerly Affiliated Plan of an Employer” means a      plan that, immediately prior to the Cessation of Affiliation, was actually      maintained by one or more of the entities that constitute the Employer (as      determined under the employer affiliation rules described in Regulation      §1.415(a)-1(f)(1) and (2)), and immediately after the Cessation of      Affiliation, is not actually maintained by any of the entities that      constitute the Employer (as determined under the employer affiliation      rules described in Regulation §1.415(a)-1(f)(1) and (2)). For purposes of      this paragraph, the term “Cessation of Affiliation” means the event that      causes an entity to no longer be aggregated with one or more other      entities as a single Employer under the employer affiliation rules      described in Regulation §1.415(a)-1(f)(1) and (2) (such as the sale of a      subsidiary outside a controlled group), or that causes a plan to not      actually be maintained by any of the entities that constitute the Employer      under the employer affiliation rules of Regulation §1.415(a)-1(f)(1) and      (2) (such as a transfer of plan sponsorship outside of a controlled      group). |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Predecessor      Employer. For      purposes of Code §415 and Regulations promulgated thereunder, a former      employer is a predecessor employer with respect to a participant in the      Plan maintained by the Employer if the Employer maintains the Plan under      which the participant had accrued a benefit while performing services for      the former employer (for example, the Employer assumed sponsorship of the      former employer’s plan, or the Plan received a transfer of benefits from      the former employer’s plan), but only if that benefit is provided under      the Plan maintained by the Employer. In applying the limitations of Code      §415  to a participant in the Plan maintained by the Employer,      the Plan must take into account benefits provided to the participant under      plans that are maintained by the predecessor employer and that are not      maintained by the Employer; the Employer |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | and predecessor      employer constituted a single Employer under the rules described in      Regulation §1.415(a)-1(f)(1) and (2) immediately prior to the cessation of      affiliation (as if they constituted two, unrelated employers under the      rules described in Regulation §1.415(a)-1(f)(1) and (2) immediately after      the cessation of affiliation) and cessation of affiliation was the event      that gives rise to the predecessor employer relationship, such as a      transfer of benefits or plan sponsorship. However, with respect to the      Employer of the participant, a former entity that antedates the Employer      is a predecessor employer with respect to the participant if, under the      facts and circumstances, the Employer constitutes a continuation of all or      a portion of the trade or business of the former entity. This occurs where      formation of the Employer constitutes a mere formal or technical change in      the employment relationship and continuity otherwise exists in the      substance and administration of the business operations of the former      entity and the Employer. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (e)   | Nonduplication.      In applying the limitations of Code §415 to the Plan maintained by      an Employer, if the Plan is aggregated with another plan pursuant to the      aggregation rules of this Section, then a participant’s benefits are not      counted more than once in determining the participant’s aggregate Annual      Benefit or Annual Additions, pursuant to the rules of Regulation      §1.415(f)-1(d)(1). |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (f)   | Determination      of Years of Participation for Multiple Plans. If      two or more defined benefit plans are aggregated under Code §415(f) for a      particular Limitation Year, in applying the reduction for participation of      less than ten years (as described in Code §415(b)(5)(A)) to the Code      §415(b)(1)(A) Defined Benefit Dollar Limitation, time periods that are      counted as Years of Participation under any of the plans are counted in      computing the limitation of the aggregated plans under this      Section. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (g)   | Determination      of Years of Service for Multiple Plans. If      two or more defined benefit plans are aggregated under Code §415(f) for a      particular Limitation Year, in applying the reduction for service of less      than ten years (as described in Code §415(b)(5)(B)) to the Code      §415(b)(1)(B) Defined Benefit Compensation Limitation, time periods that      are counted as years of service under any of the plans are counted in      computing the limitation of the aggregated plans under this      Section. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (h)   | Previously      Unaggregated Plans. The following rules apply to situations in      which two or more existing plans, which previously were not required to be      aggregated pursuant to Code §415(f), are aggregated during a particular      Limitation Year and, as a result, the limitations of Code §415(b) or (c)      are exceeded for that LimitationYear: |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | Defined      Contribution Plans. Two or more Defined Contribution Plans that are      not required to be aggregated pursuant to Code §415(f) as of the first day      of a Limitation Year satisfy the requirements of Code §415 with respect to      a participant for the Limitation Year if they are aggregated later in that      Limitation Year, provided that no Annual Additions are credited to the      participant’s account after the date on which the plans are required to be      aggregated. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Defined      Benefit Plans. Two or more defined      benefit plans that are not required to be aggregated pursuant to Code      §415(f) as of the first day of a Limitation Year satisfy the requirements      of Code §415 with respect to a participant for the Limitation Year if they      are aggregated later in that Limitation Year, provided that no plan      amendments increasing benefits with respect to the participant under      either plan are made during the Limitation Year of the occurrence of the      event causing the Plan to beaggregated. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | All      Years of Aggregation in which Accrued Benefits Are Frozen. Two or more defined      benefit plans that are required to be aggregated pursuant to Code §415(f)      during a Limitation Year subsequent to the Limitation Year during which      the plans were first aggregated satisfy the requirements of Code §415 with      respect to a participant for the Limitation Year if they are aggregated,      provided there have been no increases in the participant's accrued benefit      derived from Employer contributions (including increases as a result of      increased compensation or years of benefit service) under any of the plans      within the period during which the plans have been    aggregated. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (i)   | Multiple      Plan Fraction. The      provisions of Code §415(e) shall not apply to this Plan for Limitation      Years beginning on or after January 1, 2000 (or, if later, the first day      of the Limitation Year in which Code §415(e) is not applicable to the Plan      in whole or in part, pursuant to the provisions of the prior Plan document      or separate Plan amendment). |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.6   | Definitions. As      used in this Section 2, and for all other purposes of the Plan, the      following words and phrases will have the following    meanings: |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (a)   | Annual      Additions. The      term "Annual Additions" means the sum of the following amounts credited to      a participant's Account for the LimitationYear: |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | Employer      contributions, even if such Employer contributions are excess      contributions (as described in Code §401(k)(8)(B)) or excess aggregate      contributions (as described in Code §401(m)(6)(B)), or such excess      contributions or excess aggregate contributions are corrected through      distribution; |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Employee      contributions, which includes mandatory employee contributions (as defined      in Code §411(c)(2)(C) and the Regulations promulgated thereunder) and      voluntary employee contributions; |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Forfeitures; |
|--------|-----|--------------|

|   | (4) | Contributions      allocated to any individual medical account, as defined in Code      §415(l)(2), which is part of a pension or annuity plan established      pursuant to Code §401(h) and maintained by the  Employer; |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5) | Amounts      attributable to post-retirement medical benefits allocated to a separate      account for a key employee (any employee who, at any time during the plan      year or any preceding plan year, is or was a key employee pursuant to Code      §419A(d)), maintained by the Employer;and |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (6) | Effective      as of the first day of the first Limitation Year beginning on or after      July 1, 2007, the difference between the value of any assets transferred      to the Plan and the consideration, where an employee or the Employer      transfers assets to the Plan in exchange for consideration that is less      than the fair market value of the assets transferred to the      Plan; |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | The      restoration of an employee's accrued benefit by the Employer in accordance      with Code §411(a)(3)(D) or Code §411(a)(7)(C) or resulting from the      repayment of cashouts (as described in Code §415(k)(3)) under a      governmental plan (as defined in Code §414(d)) for the Limitation Year in      which the restoration occurs., regardless of whether the Plan restricts      the timing of repayments to the maximum extent allowed by Code      §411(a); |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Catch-up      contributions made in accordance with Code §414(v) and Regulation      §1.414(v)-1; |
|--------|-----|-------------------------------------------------------------------------------------------------------------|

|   | (3) | Effective      as of the first day of the first Limitation Year beginning on or after      July 1, 2007, a Restorative Payment that is allocated to a participant’s      account. For purposes of this paragraph, the term “Restorative Payment” is      a payment made to restore some or all of the Plan’s losses resulting from      an action (or a failure to act) by a fiduciary for which there is      reasonable risk of liability for breach of a fiduciary duty (other than a      breach of fiduciary duty arising from failure to remit contributions to      the Plan) under ERISA or under other applicable federal or state law,      where Plan participants who are similarly situated are treated similarly      with respect to the payments. This includes payments to the Plan made      pursuant to a Department of Labor order, the Department of Labor’s      Voluntary Fiduciary Correction Program, or a court-approved settlement, to      restore losses to a qualified Defined Contribution Plan. Payments made to      the Plan to make up for losses due merely to market fluctuations and other      payments that are not made on account of a reasonable risk of liability      for breach of a fiduciary duty under Title I of ERISA are not Restorative      Payments and generally constitute contributions that give rise to Annual      Additions; |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | Excess      deferrals that are distributed in accordance with Regulation      §1.402(g)-1(e)(2) or (3); |
|--------|-----|--------------------------------------------------------------------------------------------------------------|

|   | (5) | Rollover      contributions (as described in Code §401(a)(31), §402(c)(1), §403(a)(4),      §403(b)(8), §408(d)(3), and§457(e)(16)); |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (6) | Repayments      of loans made to a participant from thePlan; |
|--------|-----|--------------------------------------------------------------|

|   | (7) | Repayments      of prior Plan distributions described in Code §411(a)(7)(B) (in accordance      with Code §411(a)(7)(C)) and Code §411(a)(3)(D) or repayment of      contributions to a governmental plan (as defined in Code §414(d)) as      described in Code §415(k)(3); |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (8) | The      direct transfer of benefits or employee contributions from a qualified      plan to a Defined ContributionPlan; |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------|

|   | (9) | The      reinvestment of dividends on Employer securities under an employee stock      ownership plan pursuant to Code  §404(k)(2)(A)(iii)(II); |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (10) | Employee      contributions to a qualified cost of living arrangement within the meaning      of Code §415(k)(2)(B); |
|--------|------|---------------------------------------------------------------------------------------------------------------------------|

| (b)   | Annual      Benefit. The term "Annual Benefit" means a retirement benefit under      the Plan that is payable annually in the form of a straight life annuity.      The Annual Benefit does not include the benefit attributable to either      voluntary employee contributions, mandatory employee contributions, or      rollover contributions (as described in Code §401(a)(31), §402(c)(1),      §403(a)(4), §403(b)(8), §408(d)(3), and §457(e)(16)), determined pursuant      to the rules of Regulation 1.415(b)-1(b)(2). Effective as of the first day      of the first Limitation Year beginning on or after July 1, 2007, the      treatment of accrued benefits that are transferred to this Plan (and that      do not constitute rollover contributions (as described in Code      §401(a)(31), §402(c)(1), §403(a)(4), §403(b)(8), §408(d)(3)) is determined      pursuant to the rules of Regulation  1.415(b)-1(b)(3). |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | Actuarial      Adjustments To Annual Benefit. Except as otherwise      provided in subparagraph (2) below, a benefit payable in a form other than      a straight life annuity must be adjusted to be the actuarial equivalent of      a straight life annuity before applying the limitations of this Section as      follows: |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (A)   | Effective      as of the first day of the first Limitation Year beginning on or after      July 1, 2007, for any benefit paid in a form to which Code §417(e)(3) does      not apply, the actuarially equivalent straight life annuity benefit is the      greater of: |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | The      annual amount of the straight life annuity (if any) payable to the      participant under the Plan commencing at the same annuity starting date as      the form of benefit payable to the participant;  or |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii)   | The      annual amount of the straight life annuity commencing at the same annuity      starting date that has the same actuarial present value as the form of      benefit payable to the participant, computed using a 5% interest      assumption and the applicable mortality table for that annuity starting      date. |
|--------|------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (B)   | For      a distribution to which Code §417(e)(3) applies and which has an annuity      starting date occurring in plan years beginning in 2004 or 2005, the      Actuarially Equivalent straight life annuity benefit is the greater      of: |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i)   | The      annual amount of the straight life annuity commencing at the annuity      starting date that has the same actuarial present value as the particular      form of benefit payable, computed using the Plan’s interest rate and      mortality tabulation factors; or |
|--------|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii)   | The      annual amount of the straight life annuity commencing at the annuity      starting date that has the same actuarial present value as the particular      form of benefit payable, computed using a 5.5% interest assumption and the      applicable mortality table. |
|--------|------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | o  | PFEA      Transition Rule. Notwithstanding the previous provisions of this      paragraph (b)(1)(B), with respect to a distribution to which Code      §417(e)(3) applies and which has an annuity starting date after December      31, 2003 and before January 1, 2005, the Actuarially Equivalent straight      life annuity benefit shall not be less than the greater  of: |
|--------|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (i) | The      annual amount of the straight life annuity commencing at the annuity      starting date that has the same actuarial present value as the particular      form of benefit payable, computed using the Plan’s interest rate and      mortality tabulation factors; or |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | The      annual amount of the straight life annuity commencing at the annuity      starting date that has the same actuarial present value as the particular      form of benefit payable, computed using the applicable interest rate in      effect as of the last day of the last plan year beginning before January      1, 2004 and the applicable mortalitytable. |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (C)   | For      a distribution to which Code §417(e)(3) applies and which has an annuity      starting date occurring in plan years beginning after 2005, the      Actuarially Equivalent straight life annuity benefit is the greatest      of: |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | The      annual amount of the straight life annuity commencing at the annuity      starting date that has the same actuarial present value as the particular      form of benefit payable, computed using the Plan’s interest rate and      mortality tabulation factors; |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | The      annual amount of the straight life annuity commencing at the annuity      starting date that has the same actuarial present value as the particular      form of benefit payable, computed using a 5.5% interest assumption and the      applicable mortality table; or |
|--------|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | The      annual amount of the straight life annuity commencing at the annuity      starting date that has the same actuarial present value as the particular      form of benefit payable (computed using the applicable interest rate and      the applicable mortality table), divided by  1.05. |
|--------|-------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Certain      Benefit Forms for which No Adjustment Is Required. Effective as of the      first day of the first Limitation Year beginning on or after July 1, 2007,      for purposes of the adjustments described in paragraph (1) above, the      following benefits are not taken into account for which no actuarial      adjustment to the Annual Benefit isrequired: |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |  (A) | Survivor      benefits payable to a surviving spouse under a qualified joint and      survivor annuity to the extent that such benefits would not be payable if      the participant’s benefit were not paid in the form of a qualified joint      and survivor annuity. However, if benefits are paid partly in the form of      a qualified joint and survivor annuity and partly in some other form (such      as a single-sum distribution), the rule under which survivor benefits are      not included in determining the Annual Benefit applies to the survivor      annuity payments under the portion of the benefit that is paid in the form      of a qualified joint and survivorannuity. |
|--------|-----------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | Ancillary      benefits that are not directly related to retirement benefits, such as      preretirement disability benefits not in excess of the qualified      disability benefit, preretirement incidental death benefits (including a      qualified preretirement survivor annuity), and post-retirement medical      benefits. However, even though a Social Security supplement described in      Code §411(a)(9) and Regulation §1.411(a)-7(c)(4) may be an ancillary      benefit, the Social Security supplement is included in determining the      Annual Benefit because the Social Security supplement is payable upon      retirement and therefore is directly related to retirement income      benefits. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |  (C) | A      benefit that is paid in a form that is not a straight life annuity that      takes into account the inclusion in that form of an Automatic Benefit      Increase Feature, if: |
|--------|-----------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i)   | The      benefit is paid in a form to which Code §417(e)(3) does not apply;      and |
|--------|-----------------|-------------------------------------------------------------------------------------------|

|   | (ii)   | The      Plan satisfies the following requirements: The form of benefit without      regard to the Automatic Benefit Increase Feature satisfies the      requirements of Code §415(b) and the Regulations, and in no event will the      amount payable to the participant under the form of benefit in any      Limitation Year be greater than the Code §415(b) limit applicable at the      annuity starting date (which is the lesser of the age-adjusted Code      §415(b)(1)(A) Defined Benefit Dollar Limit or the Code §415(b)(1)(B)      Defined Benefit Compensation Limitation), as increased in subsequent years      pursuant to Code §415(d) and Regulation §1.415(d)-1. If the form of      benefit without regard to the Automatic Benefit Increase Feature is not a      straight life annuity, then the preceding sentence is applied by reducing |
|--------|------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | the Code §415(b)      limit applicable at the annuity starting date to an Actuarially Equivalent      amount (determined using the assumptions specified in paragraph      (b)(1)(A)(ii)) that takes into account the death benefits under the form      of benefit (other than the survivor portion of a qualified joint and      survivor annuity). |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Determination      of Annual Benefit in the case of Multiple Annuity Starting Dates.      Effective as of the first day of the first Limitation Year beginning on or      after July 1, 2007, if a participant has or will have distributions      commencing at more than one annuity starting date, then the limitations of      Code §415 must be satisfied as of each of the annuity starting dates,      taking into account the benefits that have been or will be provided at all      of the annuity starting dates. In determining the Annual Benefit for such      a participant as of a particular annuity starting date, the Plan must      actuarially adjust the past and future distributions with respect to the      benefits that commenced at the other annuity starting dates. The      determination of whether a new annuity starting date has occurred is made      without regard to the rule of Regulation §1.401(a)-20, Q&A-10(d)      (under which the commencement of certain distributions may not give rise      to a new annuity starting date). The rules provided in this paragraph      apply for purposes of determining the Annual Benefit of a participant      where a new distribution election is effective during the current      Limitation Year with respect to a distribution that previously commenced.      The rules of this paragraph also apply for determining the Annual Benefit      of a participant for purposes of applying the limitations of Code §415(b)      where benefit payments are increased as a result of the Plan’s terms or a      Plan amendment applying a cost-of-living adjustment or similar benefit      increase, unless such increase to benefit payments that is a result of the      Plan’s terms or a Plan amendment applying a cost-of-living adjustment or      similar benefit increase: |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | Has      previously been accounted for as part of the Annual Benefit under the      rules of this paragraph (b)(3); |
|--------|-----|---------------------------------------------------------------------------------------------------------------------|

|   | (B) | Is      not required to be accounted for as part of the annual benefit, pursuant      to the exception for certain automatic benefit increase features under      Regulation §1.415(b)-1(c)(5); |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (C) | Is      pursuant to a plan provision that automatically incorporates Code §415(d)      cost-of-living adjustments under Regulation §1.415(a)-1(d)(3)(v);      or |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (D) | Complies      with one of the safe harbors described in Regulation §1.415(d)-1(a)(5) or      (6) (providing safe harbors for annual and other periodic adjustments to      distributions). |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Code      §401(a)(17) Compensation Limit. The      term "Code §401(a)(17) Compensation Limit" means, for any Limitation Year      beginning on or after July 1, 2007, the statutory limit that applies to      each participant’s Code §415(c)(3) Compensation for a specific Limitation      Year which is taken into account under the Plan; such Code §415(c)(3)      Compensation shall not exceed $200,000. However, the $200,000 statutory      limit on Code §415(c)(3) Compensation shall be adjusted for cost-of-living      increases in accordance with Code §401(a)(17)(B). The cost-of-living      adjustment in effect for a calendar year applies to Code §415(c)(3)      Compensation for the Limitation Year that begins with or within such      calendar year. If a Limitation Year is less than 12 consecutive months,      then the Code §401(a)(17) Compensation Limit will be multiplied by a      fraction, the numerator of which is the number of months in the Limitation      Year, and the denominator of which is 12. If Code §415(c)(3) Compensation      for any prior Limitation Year is used in determining a participant’s      Annual Benefit for the current Limitation Year, then Code §415(c)(3)      Compensation for such prior Limitation Year is subject to the applicable      Code §401(a)(17) Compensation Limit as in effect for that prior Limitation      Year. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Code      §415(c)(3) Compensation. The      term "Code §415(c)(3) Compensation" means the compensation during the      entire Limitation Year (or such other compensation determination period      that statutorily applies) used to determine an employee's Annual Addition      limitation and/or Annual Benefit limitation and is based on the selection      below: |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |        x | Form      W-2 Compensation. |
|--------|---------------|-----------------------------|

----

|   | o  | Code      §3401 Compensation. |
|--------|---------|------------------------------------|

|   | o  | Safe      Harbor Code §415 Compensation. |
|--------|---------|-----------------------------------------------|

|   | (1) | Exclusions      to Compensation Do Not Apply. Code      §415(c)(3) Compensation includes any amounts that may be excluded from      compensation for purposes of a participant’s allocations or the      calculation of the participant’s accrued  benefit. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Inclusion      of Certain Amounts. Code §415(c)(3)      Compensation includes any elective deferral as defined in Code §402(g)(3)      and any amount which is contributed or deferred by the Employer at the      election of the employee which are not includible in gross income by      reason of Code §125 (and deemed Code §125 compensation), Code §132(f)(4),      or Code §457. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Treatment      of Post-Severance Compensation. Effective January 1,      2005, Code §415(c)(3) Compensation includes Post-Severance      Compensation. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | Code      §401(a)(17) Annual Compensation Limit. Effective as of the      first day of the first Limitation Year beginning on or after July 1, 2007,      Code §415(c)(3) Compensation for any Limitation Year shall not exceed the      Code §401(a)(17) Compensation Limit that applies to that Limitation Year.      If the Limitation Year is not the calendar year, then the Code §401(a)(17)      Compensation Limit that applies to such Limitation Year is the Code      §401(a)(17) Compensation Limit in effect for the respective calendar year      in which such Limitation Yearbegins. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5) | Compensation      Earned in Limitation Year but Paid in Next Limitation Year. Effective as of the      first day of the first Limitation Year beginning on or after July 1, 2007,      at the discretion of the Sponsoring Employer and applied in a uniform      manner, Code §415(c)(3) Compensation for a Limitation Year may include      amounts earned during that Limitation Year but not paid during that      Limitation Year solely because of the timing of pay periods and pay dates      if: |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | These      amounts are paid during the first few weeks of the next Limitation      Year; |
|--------|-----|------------------------------------------------------------------------------------------|

|   | (B) | The      amounts are included on a uniform and consistent basis with respect to all      similarly situated employees; and |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------|

|   | (C) | No      Code §415(c)(3) Compensation is included in more than one Limitation      Year. |
|--------|-----|----------------------------------------------------------------------------------------------|

| (e)   | Defined      Benefit Compensation Limitation. The      term "Defined Benefit Compensation Limitation" means 100% of a      participant's Highest Average Compensation, payable in the form of a      straight life annuity. Effective as of the first day of the first      Limitation Year beginning on or after July 1, 2007, if, after having a      severance from employment with the Employer maintaining the Plan, an      employee is rehired by the Employer, then the employee’s Defined Benefit      Compensation Limit under Code §415(b)(1)(B) is the greater    of: |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | 100      percent of the participant’s Highest Average Compensation for the period      of the participant’s three consecutive years of service or 1-year periods      of service, as applicable, as determined prior to the employee’s severance      from employment with the Employer maintaining the Plan (and if the      provisions of paragraph (g)(6) apply to the Plan, as adjusted pursuant to      paragraph (f)(3) below); or |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | 100      percent of the participant’s Highest Average Compensation for the period      of the participant’s three consecutive years of service or 1-year periods      of service, as applicable, with the period of the participant’s three      consecutive years of service or 1-year periods of service, as applicable,      determined pursuant to Regulation  §1.415(b)-1(a)(5)(iii). |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (f)   | Defined      Benefit Dollar Limitation. Effective      for Limitation Years ending after December 31, 2001, the term "Defined      Benefit Dollar Limitation" means $160,000 payable in the form of a      straight life annuity. Effective January 1st of each year, the $160,000      Defined Benefit Dollar Limitation will be automatically adjusted under      Code §415(d) in such manner as the Treasury may prescribe. The limitation      as adjusted under Code §415(d) |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|  | x  | Not      Applicable. The      Plan is not a defined benefit plan. |
|--|---------|------------------------------------------------------------------------|

|   | o  | New      Plan and All      Participants. The Plan’s      Effective Date is after the first day of the first Limitation Year ending      after December 31, 2001. The provisions of the paragraph apply to all      participants. |
|--------|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | o  | Existing      Plan and Participants      with Accrued Benefits. All current participants and all former      participants (with benefits limited by Code §415(b)) who have accrued      benefits under the Plan immediately prior to the first day of the first      Limitation Year ending after December 31, 2001 (other than an accrued      benefit resulting from a benefit increase solely as a result of the      increases in limitations under Code§415(b)). |
|--------|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | o  | Existing      Plan and Participants      with One Hour of Service. All employees participating in the Plan      who have one Hour of Service on or after the first day of the first      Limitation Year ending after December 31,2001. |
|--------|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (g)   | Defined      Contribution Plan. The      term “Defined Contribution Plan” means a defined contribution plan within      the meaning of Code §414(i) (including the portion of a plan treated as a      defined contribution plan under the rules of Code §414(k)) that      is: |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | A      plan described in Code §401(a) which includes a trust which is exempt from      tax under Code §501(a); |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------|

|   | (2) | An      annuity plan described in Code§403(a); |
|--------|-----|-----------------------------------------------------|

|   | (3) | A      simplified employee pension described in Code  §408(k); |
|--------|-----|---------------------------------------------------------------------|

|   | (4) | An      arrangement which is treated as a Defined Contribution Plan for purposes      of this Section, Code §415 and the Regulations promulgated thereunder,      according to the following rules: |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | Mandatory      employee contributions (as defined in Code §411(c)(2)(C) and Regulation      §1.411(c)-1(c)(4), regardless of whether the Plan is subject to the      requirements of Code §411) to this Plan (a defined benefit plan) are      treated as contributions to a Defined Contribution Plan. For this purpose,      contributions that are picked up by the Employer as described in Code      §414(h)(2) are not considered employee  contributions. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | Contributions      allocated to any individual medical benefit account which is part of a      pension or annuity plan established pursuant to Code §401(h) are treated      as contributions to a Defined Contribution Plan pursuant to Code      §415(l)(1). |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (C) | Amounts      attributable to post-retirement medical benefits allocated to an account      established for a key employee (any employee who, at any time during the      plan year or any preceding plan year, is or was a key employee pursuant to      Code §419A(d)(1)) are treated as contributions to a Defined Contribution      Plan pursuant to Code §419A(d)(2). |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (D) | Annual      Additions under an annuity contract described in Code §403(b) are treated      as Annual Additions under a Defined Contribution  Plan. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------|

| (h)   | Employer. The      term “Employer” shall mean the Sponsoring Employer as set forth in Section      1.2, and any other entity that adopts thePlan. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (i)   | Highest      Average Compensation. The term "Highest Average Compensation" means      the following: |
|-----------------|------------------------------------------------------------------------------------------------------|

|   | (1) | Definition      prior to 2006. For Limitation Years      beginning prior to January 1, 2006, the term "Highest Average      Compensation" means a participant's average Code §415(c)(3) Compensation      for the three consecutive years of service or 1-year periods of service      with the Employer that produces the highest average. If a participant has      separated from service, the participant's Highest Average Compensation      will be automatically adjusted by multiplying such Code §415(c)(3)      Compensation by the cost of living |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (2) | Definition      after 2005. For Limitation Years      beginning after December 31, 2005, the term "Highest Average Compensation"      means an employee’s average Code §415(c)(3) Compensation for the three      consecutive years of service or 1-year periods of service with the      Employer that produces the highest average. If an employee has separated      from service, the employee’s Highest Average Compensation will be      automatically adjusted by multiplying such Code §415(c)(3) Compensation by      the cost of living adjustment factor prescribed by the Treasury under Code      §415(d) in such manner as the Treasury may prescribe. The adjusted Code      §415(c)(3) Compensation will apply to Limitation Years ending with or      within the calendar year of the date of the adjustment. In no event shall      an employee’s Highest Average Compensation be limited to the period during      which the employee was a participant in the Plan. Highest Average      Compensation of this paragraph appliesto: |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | x  | Not      Applicable. The      Plan is not a defined benefit plan. |
|--------|---------|------------------------------------------------------------------------|

|   | o  | New      Plan and All      Participants. The Plan’s      Effective Date is after the first day of the first Limitation Year ending      after December 31, 2005. The provisions of the paragraph apply to all      participants. |
|--------|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | o  | Existing      Plan and Participants      with Accrued Benefits. All current participants and all former      participants (with benefits limited by Code §415(b)) who have accrued      benefits under the Plan immediately prior to the first day of the first      Limitation Year ending after December 31, 2005 (other than an accrued      benefit resulting from a benefit increase solely as a result of the      increases in limitations under Code§415(b)). |
|--------|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | o  | Existing      Plan and Participants      with One Hour of Service. All employees participating in the Plan      who have one Hour of Service on or after the first day of the first      Limitation Year ending after December 31,2005. |
|--------|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Highest      Average Compensation for a Participant who incurs Severance of      Employment.  Effective as of the      first day of the first Limitation Year beginning on or after July 1, 2007      and pursuant to Code §415(d)(1)(B), if the provisions of paragraph (g)(6)      apply to the Plan, then with regard to participants who have had a      severance from employment with the Employer maintaining the Plan, the      Defined Benefit Compensation Limit described in Code §415(b)(1)(B) is      adjusted annually to take into account increases in the cost of living.      For any Limitation Year beginning after the severance occurs, the      adjustment of the Defined Benefit Compensation Limit is made by      multiplying the Annual Adjustment Factor (as defined below) by the Defined      Benefit Compensation Limit applicable to the participant in the prior      Limitation Year; the Annual Adjustment Factor is prescribed by the      Commissioner. For purposes of this paragraph, the term “Annual Adjustment      Factor” for a calendar year means a fraction, the numerator of which is      the value of the applicable index for the calendar quarter ending      September 30 of the preceding calendar year, and the denominator of which      is the value of such index for the calendar quarter ending September 30 of      the calendar year prior to that preceding calendar year. The applicable      index is determined consistent with the procedures used to adjust benefit      amounts under Social Security Act §215(i)(2)(A). If the value of the      fraction described in the previous sentence of this paragraph is less than      one for a calendar year, then the adjustment factor for the calendar year      is equal to one. In such a case, the Annual Adjustment Factor for future      calendar years will be determined in accordance with revenue rulings,      notices, or other published guidance prescribed by the      Commissioner. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | Highest      Average Compensation for a Rehired Participant. Notwithstanding      anything in the Plan to the contrary, effective as of the first day of the      first Limitation Year beginning on or after July 1, 2007, if a participant      has had a severance from employment with the Employer maintaining the plan      and is subsequently rehired by the Employer, then the three consecutive      years of service or 1-year periods of service is calculated by excluding      all years for which the participant performs no services for and receives      no compensation from the Employer maintaining the plan (hereafter referred      to as the “Break Period”). This calculation will be made by treating the      year of service or 1-year period of service, as applicable, immediately      prior to the Break Period and the year of service or 1-year period of      service, as applicable, immediately after the Break Period as if such      years of service or 1-year periods of service, as applicable, were      consecutive. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (j)   | Limitation      Year. The term "Limitation Year" means the 12-consecutive month      period as defined in the Plan. If the Limitation Year is amended to a      different 12-consecutive month period, then the new Limitation Year must      begin on a date within the Limitation Year in which the amendment is      made. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (k)   | Maximum      Permissible Amount. The      term "Maximum Permissible Amount" means, effective for Limitation Years      ending after December 31, 2001 (except, if applicable, as provided in      subsection (4) below), the lesser of the Defined Benefit Dollar Limitation      or the Defined Benefit Compensation Limitation (both adjusted where      required, as provided in (1) and, if applicable, in (2) or (3) below, and      limited, if applicable, as provided in (4) below).  Maximum      Permissible Amount of this paragraph (g) applies  to: |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | x  | Not      Applicable. The      Plan is not a defined benefit plan. |
|--------|---------|------------------------------------------------------------------------|

|   | o  | New      Plan and All      Participants. The Plan’s      Effective Date is after the first day of the first Limitation Year ending      after December 31, 2001. The provisions of the paragraph apply to all      participants. |
|--------|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | o  | Existing      Plan and Participants      with Accrued Benefits. All current participants and all former      participants (with benefits limited by Code §415(b)) who have accrued      benefits under the Plan immediately prior to the first day of the first      Limitation Year ending after December 31, 2001 (other than an accrued      benefit resulting from a benefit increase solely as a result of the      increases in limitations under Code§415(b)). |
|--------|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | o  | Existing      Plan and Participants      with One Hour of Service. All employees participating in the Plan      who have one Hour of Service on or after the first day of the first      Limitation Year ending after December 31,2001. |
|--------|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | Service      Adjustment. If the participant      has fewer than ten (10) Years of Participation in the Plan, the Defined      Benefit Dollar Limitation shall be multiplied by a fraction, (A) the      numerator of which is the number of Years of Participation (or part      thereof) in the Plan and (B) the denominator of which is ten (10). If the      Plan is not a multi-Employer Plan and the participant has fewer than ten      (10) years of service or 1-year periods of service with the Employer, the      Defined Benefit Compensation Limitation shall be multiplied by a fraction,      (A) the numerator of which is the number of years of service or 1-year      periods of service (or part thereof) with the Employer and (B) the      denominator of which is ten (10). |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Adjustment      For Benefits Commencing Before Age 62. Effective as of the      first day of the first Limitation Year beginning on or after July 1, 2007,      for a distribution with an annuity starting date that occurs before the      participant attains the age of 62, the age-adjusted Code §415(b)(1)(A)      Defined Benefit Dollar Limit is determined as the actuarial equivalent of      the annual amount of a straight life annuity commencing at the annuity      starting date that has the same actuarial present value as a deferred      straight life annuity commencing at age 62, where annual payments under      the straight life annuity commencing at age 62 are equal to the Code      §415(b)(1)(A) Defined Benefit Dollar Limit (as adjusted pursuant to Code      §415(d) and Regulation §1.415(d)-1 for the Limitation Year, pursuant to      paragraph (1) above, if required), and where the Actuarially Equivalent      straight life annuity is computed using a 5% interest rate and the      applicable mortality table that is effective for that annuity starting      date (and expressing the participant’s age based on completed calendar      months as of the annuity starting date). However, if the Plan has an      immediately commencing straight life annuity payable both at age 62 and      the age of benefit commencement, then the age-adjusted Code §415(b)(1)(A)      Defined Benefit Dollar Limit is equal to the lesser  of: |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | The      limit as otherwise determined under this paragraph (g)(2);    and |
|--------|-----|----------------------------------------------------------------------------|

|   | (B) | The      amount that is equal to the Code §415(b)(1)(A) Defined Benefit Dollar      Limit (as adjusted pursuant to Code §415(d) and Regulation §1.415(d)-1 for      the Limitation Year, pursuant to paragraph (1) above, if required)      multiplied by the ratio of the annual amount of the immediately commencing      straight life annuity under the Plan to the annual amount of the straight      life annuity under the plan commencing at age 62, with both annual amounts      determined without applying the rules of Code  §415. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (A) | If      a mortality decrement applies upon death, then an adjustment shall be made      to reflect the probability of the participant’s death between the annuity      starting date and the participant’s attainment of age 62. To the extent      that a forfeiture occurs upon the participant’s death before the annuity      starting date, an adjustment must be made to reflect the probability of      the participant’s death between the annuity starting date and the      participant’s attainment of age 62. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | If      a mortality decrement does not apply upon death, then no adjustment shall      be made to reflect the probability of the participant’s death between the      annuity starting date and the participant’s attainment of age 62. To the      extent that a forfeiture occurs upon the participant’s death before the      annuity starting date, an adjustment must be made to reflect the      probability of the participant’s death between the annuity starting date      and the participant’s attainment of age 62. Furthermore, the Plan treats      no forfeiture as occurring upon a participant’s death if the Plan does not      charge participants for providing a qualified pre-retirement survivor      annuity (QPSA) on the participant’s death, but only if the Plan applies      this treatment both for adjustments before age 62 and adjustments after      age 65. Thus, in computing the age-adjusted Code §415(b)(1)(A) Defined      Benefit Dollar Limit, no adjustment is made to reflect the probability of      a participant’s death after the annuity starting date and before age 62 or      after age 65 and before the annuity starting  date. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Adjustment      For Benefits Commencing After Age 65. Effective as of the      first day of the first Limitation Year beginning on or after July 1, 2007,      for a distribution with an annuity starting date that occurs after the      participant attains the age of 65, the age-adjusted Code §415(b)(1)(A)      Defined Benefit Dollar Limit is determined as the actuarial equivalent of      the annual amount of a straight life annuity commencing at the annuity      starting date that has the same actuarial present value as a straight life      annuity commencing at age 65, where annual payments under the straight      life annuity commencing at age 65 are equal to the Code §415(b)(1)(A)      Defined Benefit Dollar Limit (as adjusted pursuant to Code §415(d) and      Regulation §1.415(d)-1 for the Limitation Year, pursuant to paragraph (1)      above, if required), and where the Actuarially Equivalent straight life      annuity is computed using a 5% interest rate and the applicable mortality      table that is effective for that annuity starting date (and expressing the      participant’s age based on completed calendar months as of the annuity      starting date). However, if the Plan has an immediately commencing      straight life annuity payable as of the annuity starting date and an      immediately commencing straight life annuity payable at age 65, then the      age-adjusted Code §415(b)(1)(A) Defined Benefit Dollar Limit is equal to      the lesser of: |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | The      limit as otherwise determined under this paragraph (g)(3);    and |
|--------|-----|----------------------------------------------------------------------------|

|   | (B) | The      amount that is equal to the Code §415(b)(1)(A) Defined Benefit Dollar      Limit (as adjusted pursuant to Code §415(d) and Regulation §1.415(d)-1 for      the Limitation Year, pursuant to paragraph (1) above, if required)      multiplied by the ratio of the annual amount of the Adjusted Immediately      Commencing Straight Life Annuity (as defined below) under the Plan to the      Adjusted Age 65 Straight Life Annuity (as defined  below). |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   |  (4) | Adjustment      For Multi-Employer Plan. Notwithstanding      the above, if the Plan is a multi-Employer Plan, then for Limitation Years      beginning before January 1, 2002, the Maximum Permissible Amount will not      exceed the Defined Benefit Compensation Limitation. In the case of a      participant who has fewer than 10 years of service or 1-year periods of      service with the Employer, the Defined Benefit Compensation Limitation      shall be multiplied by a fraction, (A) the numerator of which is the      number of years of service or 1-year periods of service (or part thereof)      with the Employer and (B) the denominator of which is  10. |
|--------|-----------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5) | Minimum      Benefit Permitted. Notwithstanding      anything else in this Section to the contrary, effective as of the first      day of the first Limitation Year beginning on or after July 1, 2007, the      Annual Benefit (without regard to the age at which benefits commence)      payable with respect to a participant under this Plan is not considered to      exceed the Defined Benefit Compensation Limitation  if: |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | The      benefits (other than benefits not taken into account in the computation of      the Annual Benefit under the rules of Regulation §1.415(b)-1(b) or (c))      payable under with respect to such participant under this Plan and all      other defined benefit plans (regardless of whether terminated) ever      maintained by the Employer do not in the aggregate exceed $1,000      multiplied by the participant's number of years of service or 1-year      periods of service or parts thereof (not to exceed 10) for the Limitation      Year, or for any prior Limitation Year;and |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | The      Employer (or a predecessor Employer) has not at any time maintained a      Defined Contribution Plan in which the participant      participated. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (6) | Cost      of Living Adjustment. If the Annual      Benefit payable to a terminated participant who has not received a      complete distribution of the participant’s nonforfeitable accrued benefit      is limited by either the Defined Benefit Dollar Limitation or the Defined      Benefit Compensation Limitation, such benefit may, at the discretion of      the Sponsoring Employer and applied in a uniform manner, be increased in      accordance with cost of living adjustments under Code    §415(d). |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (l)   | Projected      Annual Benefit. The      term "Projected Annual Benefit" means the Annual Benefit to which the      participant would be entitled assuming (1) the participant will continue      employment with an Employer until normal retirement age (or current age,      if later), and (2) the participant's compensation for the current      Limitation Year and all other relevant factors used to determine benefits      will remain constant for all future Limitation  Years. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (m)   | Post-Severance      Compensation. For      Limitation Years beginning on or after July 1, 2007, the term      "Post-Severance Compensation" means the amount (or, if paragraph (2), (3),      and/or (4)  is checked, then the following amounts) that would      have been included in the definition of compensation if the amounts were      paid prior to the employee’s severance from employment with the Employer      and that are paid to the employee by the later of 2½ months after      termination of employment with the Employer or the end of the Limitation      Year that includes the employee’s date of severance from employment with      the Employer: |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | Regular      Pay after Severance from Employment. Regular pay after severance      from employment will be considered Post-Severance Compensation      if: |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | The      payment is regular compensation for services during the employee’s regular      working hours, or compensation for services outside the employee’s regular      working hours (such as overtime or shift differential), commissions,      bonuses, or other similar payments;and |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | The      payment would have been paid to the employee prior to a severance from      employment if the employee had continued in employment with the      Employer. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  x | (2) | Leave      Cashouts and Deferred Compensation. If this paragraph (2) is      checked, then leave      cash outs and deferred compensation will be considered Post-Severance      Compensation if the amount iseither: |
|---------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | Payment      for unused 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; or |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | Received      by an employee pursuant to a nonqualified unfunded deferred compensation      plan, but only if the payment would have been paid to the employee at the      same time if the employee had continued in employment with the Employer      and only to the extent that the payment is includible in the employee’s      gross income. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|        o | (3) | Imputed      Compensation when Participant Becomes Disabled in DC Plan. If this      paragraph (3) is checked and a participant in a Defined Contribution Plan      becomes permanently and totally disabled (as defined in Code §22(e)(3)),      then notwithstanding anything in this Section to the contrary, Code      §415(c)(3) Compensation will be imputed during the time that the      participant is permanently and totally disabled. The rate that Code      §415(c)(3) Compensation will be imputed to such participant is equal to      the rate of Code §415(c)(3) Compensation that was paid to the participant      immediately before becoming permanently and totally disabled. The total      period in which Code §415(c)(3) Compensation will be imputed to a      participant in the Defined Contribution Plan who becomes permanently and      totally disabled will be determined pursuant to a nondiscriminatory policy      established by the Administrator; however, if Code §415(c)(3) Compensation      is imputed to a participant who is a highly compensated employee (as      defined in Code §414(q) and any elections made in the Plan) pursuant to      this paragraph, then the continuation of any non-safe harbor non-elective      contributions to such participant will be for a fixed or determinable      period pursuant to Code§415(c)(3)(C). |
|---------------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|    o | (4) | Continuation      of Compensation while in Qualified Military Service. If this      paragraph (4) is checked, then notwithstanding anything in this Section to      the contrary, Code §415(c)(3) Compensation includes payments to an      individual who does not currently perform services for the Employer by      reason of qualified military service (as that term is used in Code      §414(u)(1)), to the extent those 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. |
|----------------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (n)   | Year      of Participation. The      term "Year of Participation" means a 12-month accrual computation period      (computed to fractional parts of a year) in which the following conditions      are met: (1) the participant is credited with at least the number of Hours      of Service (or Period of Service if the elapsed time method is used) for      benefit accrual purposes, required under the Plan to accrue a benefit for      the accrual computation period, and (2) the participant is included as a      participant under the eligibility provisions of the Plan for at least one      day of the |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

| 3.1   | x  | Not      Applicable. The Plan was not amended      impermissibly to restrict the form or timing of distributions from the      Plan. |
|-----------------|---------|-------------------------------------------------------------------------------------------------------------------------------------------|

| 3.2   | o  | Effective      Date. This      Section is effective as of      _______________________________________. |
|-----------------|---------|--------------------------------------------------------------------------------------------------------------|

| 3.3   | Retroactive      Revocation. If Section 3.2 is checked, then the Original Amendment      is hereby revoked retroactively with respectto: |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------|

|   | o  | All      Accrued Benefits. Benefits that had accrued as the Applicable      Amendment Date and benefits that have accrued after the Applicable      Amendment Date. |
|--------|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | o  | Only      Accrued Benefits as the Applicable Amendment Date. Benefits that      had accrued as the Applicable Amendment Date. Benefits that have accrued      after the Applicable Amendment Date will continue to be subject to the      restrictions with respect to the form or timing of distributions from the      Plan as enumerated in the OriginalAmendment. |
|--------|---------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.4   | Effect      of Revocation. If      Section 3.2 is checked, then the following provisions    apply: |
|-----------------|---------------------------------------------------------------------------------------------------------|

| (a)   | Benefits      to Affected Participants. Benefit payments (including any      appropriate interest or actuarial increase) will resume to Affected      Participants on the execution date of this amendment in the applicable      optional form of benefit. Furthermore, if the Plan is a defined benefit      plan, then the Plan will comply with the requirements of Regulation      §1.417(e)-1 (rules relating to retroactive annuity starting dates),      including a makeup payment to each Affected Participant equal to the      amount of the monthly payments due since Applicable Amendment Date, with      appropriate interest. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Opportunity for      Eligible Participants. An      Eligible Participant must be given an opportunity to elect retroactively      the commencement of payment of benefits as of the first date on which (a)      this Section 3 is effective and (b) the participant was eligible to      commence receipt of benefits. Furthermore, if the Plan is a defined      benefit plan, then the Plan will comply with the requirements of      Regulation §1.417(e)-1 (rules relating to retroactive annuity starting      dates). The following provisions apply to Eligible      Participants: |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |  (1) | Election      Period. The election period begins within a reasonable time period      after Eligible Participants have received notification of the option in      accordance with paragraph (2) below and ends no sooner than six months      after notification. Reasonable efforts must be taken to notify all      Eligible Participants, including the use of the Internal Revenue Service      Letter Forwarding Program. |
|--------|-----------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Notification      Requirement. The      Plan must provide notice of the option set forth in this paragraph (b) to      each Eligible Participants. In addition to satisfying any generally      applicable notice requirements, the notice of the option to commence      payment of benefits must be designed to be readily understandable by the      average Plan participant. The notice must explain the option to commence      retroactive payment of benefits and the period for making the election as      described in paragraph (1). |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.5   | Definitions.      If Section 3.2 is checked, then the following definitions apply to this      Section: |
|-----------------|---------------------------------------------------------------------------------------------------------|

| (a)   | Affected      Participant. The      term “Affected Participant” means either (1) a participant who commenced      receipt of benefits and whose benefit payments had ceased as a result of      the Original Amendment, or (2) a participant who had applied for benefits      (including election of the optional form of benefit) and whose application      for |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (b)   | Applicable      Amendment Date. The      term “Applicable Amendment Date” means the later of the effective date of      the Original Amendment or the date that the Original Amendment was      adopted. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Eligible      Participant. The      term “Eligible Participant” is a participant  who: |
|-----------------|---------------------------------------------------------------------------------------------------------|

|   | (1) | At      any time after the Applicable Amendment Date, was eligible to commence the      receipt of benefits under the Plan, determined without regard to the      suspension of benefit provisions of the Original  Amendment; |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | At      the same time, engaged in service for which benefits were not permitted to      commence, as determined taking into account the Original Amendment;      and |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Is      not an Affected Participant (e.g., is a participant      who did not apply for benefits). |
|--------|-----|---------------------------------------------------------------------------------------------------|

| (d)   | Original      Amendment. The      term “Original Amendment” means a previously-executed amendment that      impermissibly restricted the form or timing of distributions from the      Plan. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 4.1   |  x | Not      Applicable. The Plan is not a defined benefit      plan. |
|-----------------|---------|------------------------------------------------------------------------|

| 4.2   |  o | Change      to Applicable Mortality Table and Applicable Interest Rate under Code      §417(e). The      following provisions apply to a participant’s annuity starting date that      occur on or after the first day of the first plan year beginning in      2008: |
|-----------------|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (a)   | Code      §417(e)(3) GATT Applicable Mortality Table. Notwithstanding any      other Plan provisions to the contrary, the applicable mortality table used      for purposes of adjusting any benefit under the limitations of Code      §415(b)(2)(B), (C), or (D) and the applicable mortality table used for      purposes of satisfying the requirements of Code §417(e)(3) is the      applicable §417(e)(3) mortality table that applies to distributions with      annuity starting dates (other than a retroactive annuity starting date) on      that date. For a plan year that begins in 2008, the applicable mortality      table is the “2008 Applicable Mortality Table” as provided by Revenue      Ruling 2007-67, which is based upon a fixed blend of 50 percent of the      static male combined mortality rates and 50 percent of the static female      combined mortality rates published in proposed Regulation §1.430(h)(3)-1      for valuation dates occurring in 2008; such mortality table shows, for      each age, the number living based upon a starting population of one      million lives at age 1 (lx), and the annual      rate of mortality (qx). The applicable      §417(e)(3) mortality table for each subsequent year (the “Subsequent      Applicable Mortality Table”) will be provided by the Treasury; will      generally be determined from the Code §430(h)(3)(A) mortality tables on      the same basis as the 2008 Applicable Mortality Table; and will      automatically apply to distributions with annuity starting dates (other      than a retroactive annuity starting date) to which the specific Subsequent      Applicable Mortality Table applies, without the necessity of amending the      Plan. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | Code      §417(e)(3) GATT Applicable Interest Rate. Notwithstanding any      other Plan provisions to the contrary, the applicable interest rate is the      adjusted first, second, and third segment rates applied under rules      similar to the rules of Code §430(h)(2)(C) for the month before the date      of distribution or such other time as the Treasury may by Regulations      prescribe. For purposes of the prior sentence, the adjusted first, second,      and third segment rates are the first, second, and third segment rates      which would be determined under Code §430(h)(2)(C)  if: |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |  (1) | Code      §430(h)(2)(D) were applied by substituting the average yields for the      month described in clause (2) for the average yields for the 24-month      period described in such section; |
|--------|-----------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |  (2) | Code      §430(h)(2)(G)(i)(II) were applied by substituting “Code      §417(e)(3)(A)(ii)(II)” for “Code §412(b)(5)(B)(ii)(II)”;    and |
|--------|-----------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   |  (3) | The      applicable percentage under Code §430(h)(2)(G) were determined according      to the following table: |
|--------|-----------|---------------------------------------------------------------------------------------------------------------------|

| In      the case of planyears      beginning: | The      applicablepercentage      is: |
|-----------------------------------------------|----------------------------------------|
| 2008                                          | 20%                                    |
| 2009                                          | 40%                                    |
| 2010                                          | 60%                                    |
| 2011                                          | 80%                                    |

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| 5.1   |  o | Not      Applicable. The Plan’s definition of Normal      Retirement Age complies Regulation §1.401(a)-1 that was issued June      11, 2007. |
|-----------------|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.2   | x  | Not      Applicable. The Plan is not subject to Code      §412. Even though the Plan’s Normal Retirement Age may not comply with      Regulation §1.401(a)-1 that was issued June      11, 2007, the Sponsoring Employer elects not to amend the Plan’s      definition of Normal      Retirement Age. |
|-----------------|---------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.3   | o  | Effective      Date. This      Section is effective as of _______________________________________. (Note: This date is generally      May 22,      2007,      but may be a later date based upon the guidance of      Notice 2007-69. In the case of a governmental plan (as defined in Code      §414(d)), this date is the      first day of the first plan year beginning on or after January 1, 2009. In      the case of a plan maintained pursuant to one or more collective      bargaining agreements that have been ratified and are in effect on May 22,      2007, this date is the first day of the first plan year that begins after      the last of the agreements terminates determined without regard to any      extension thereof (or, if earlier, May 22,  2010). |
|-----------------|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.4   | Modification      of the Definition of Normal Retirement Age. If Section 5.3 is      checked, then the Plan’s definition of Normal Retirement Age is amended as      follows: (Choose      one) |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | o  | Age      Only. The term “Normal      Retirement Age” means the time that a participant attains the age of      ___________. |
|--------|---------|----------------------------------------------------------------------------------------------------------------------------------------------|

|   | o  | Age      and Participation. The term “Normal      Retirement Age” means the later of (a) the time that a participant attains      the age of ___________, or (b) the ___________ anniversary of the time      that a participant commenced participation in the Plan. (Note: The blank of clause (b)      cannot exceed 5th) |
|--------|---------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | o  | Other. The term “Normal      Retirement Age” means      ________________________________________________. |
|--------|---------|----------------------------------------------------------------------------------------------------------------------------|

| 5.5   | Limited      Exemption from Code §411(d)(6). If Section 5.3 is      checked, then although this Section amends the Normal Retirement Age under      the Plan to a later Normal Retirement Age pursuant to Regulation      §1.401(a)-1(b)(2) which may eliminate a right to an in-service      distribution prior to the amended Normal Retirement Age, this Section does      not violate Code §411(d)(6) pursuant to Regulation §1.411(d)-4,      Q&A-12. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.6   | No      Exemption from Other Code Provisions. If      (a) Section 5.3 is checked and (b) this Section 5.6 is applicable, then      since the Plan and this Section are not exempt from the requirements of      Code §411(a)(9) (if the Plan is a defined benefit plan, then requiring      that the Plan’s normal retirement benefit not be less than the greater of      any early retirement benefit payable under the Plan or the benefit under      the Plan commencing at Normal Retirement Age), Code §411(a)(10) (if this      Section changes the Plan’s vesting rules), Code §411(d)(6) (other than      elimination of the right to an in-service distribution prior to the      amended Normal Retirement Age), and/or Code §4980F (if the Plan is a      defined benefit plan, then relating to a reduction in the rate of future      benefit accruals), the following provision(s) are amended and/or added to      the Plan: |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | o  | Not      Applicable. The provisions of      this Section 5.6 have been satisfied and/or are not applicable, and      provisions are not required to be amended and/or added to the      Plan. |
|--------|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | o  | Plan      Provision(s):      _________________________________________________________________________.      (Note: Describe Plan      provision(s) that will cure any violation of the Code provisions of this      Section 5.6. For example, if the pre-amended Normal Retirement Age was age      40, then the Plan may need a provision that  provides that all      participants who are participating in the Plan and who attain age 40 will      become 100% vested in their accounts/accrued    benefits.) |
|--------|---------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 6.1   | x  | Not      Applicable. The Plan is not a 401(k) plan as      described in Code §401(k)(2) or a 401(m) plan as described in Code      §401(m). |
|-----------------|---------|------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.2   | o  | Not      Applicable. Even though the Plan is a 401(k)      plan as described in Code §401(k)(2) and/or a 401(m) plan as described in      Code §401(m), the Sponsoring Employer elects that the Plan will retain the      calculation of gap period income on excess contributions and/or excess      aggregate contributions. |
|-----------------|---------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.3   | o  | Effective      Date. This      Section is effective as of _______________________________________. (Note: This date cannot be      earlier than the first day of the first plan year beginning on or after      January 1, 2008) |
|-----------------|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.4   | Elimination      of Gap Period Income. If Section 6.3 is checked, then      the following provisions apply: (check all      that apply) |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------|

|   | o  | Elimination      of Gap Period Income for Excess Contributions. If this paragraph is      checked, then excess contributions as defined in Regulation §1.401(k)-6      will be adjusted for any income or loss up to the last day of the plan      year, without considering the gap period (the period between the end of      the plan year and the date of distribution) or any adjustment for income      or loss during the gap period. |
|--------|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | o  | Elimination      of Gap Period Income for Excess Aggregate Contributions. If      this paragraph is checked, then excess aggregate contributions as defined      in Regulation §1.401(m)-5 will be adjusted for any income or loss up to      the last day of the plan year, without considering the gap period (the      period between the end of the plan year and the date of distribution) or      any adjustment for income or loss during the gap  period. |
|--------|---------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 7.1   | o  | Not      Applicable. The Plan is not an      ESOP. |
|-----------------|---------|---------------------------------------------------------|

| 7.2   | x  | Not      Applicable. Even though the Plan is an ESOP,      the Sponsoring Employer elects not to adopt this discretionary amendment      of Section 7. |
|-----------------|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 7.3   | o  | Effective      Date. This      Section is effective as of _______________________________________. (Note: This date cannot be      earlier than the first day of the first plan year beginning on or after      January 1, 2007) |
|-----------------|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 7.4   | Prohibited      Allocation of Company Stock of an S Corporation. If      Section 7.3 is checked, then notwithstanding any provision of this Plan to      the contrary, no portion of the assets of the Plan attributable to (or      allocable in lieu of) company stock issued by an S corporation may, during      a nonallocation year, be allocated directly or indirectly for the benefit      of any disqualified person under this Plan or under any other qualified      plan of the Employer, subject to the following  provisions: |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (a)   | Nonallocation      Year. The term      "nonallocation year" means any plan year in which (1) the Plan holds      company stock of an S corporation, and (2) "disqualified persons" own at      least 50% of such company stock. In determining ownership under clause      (2), the rules of Code §318(a) will apply, except that in applying Code      §318(a)(1), the members of an individual's family will include members of      the family described in subparagraph (4) below, and Code §318(a)(4) will      not apply. In addition, notwithstanding the employee trust exception in      Code §318(a)(2)(B)(i), an individual will be treated as owning      deemed-owned shares of the individual, and solely for purposes of applying      subparagraph (e) below, this subparagraph will be applied after the      attribution rules of subparagraph (e) have been  applied. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (b)   | Disqualified      Person. The term      "disqualified person" means any person whose number of deemed-owned shares      in the S corporation is at least 10% of the deemed-owned shares in such      corporation, or whose number of shares of deemed-owned shares in the S      corporation, when aggregated with the deemed-owned shares of his or her      family members, is at least 20% of the number of deemed-owned shares of      stock in the S corporation. Any member of a disqualified person's family      with deemed-owned shares will be treated as a disqualified person if not      otherwise treated as a disqualified person under this      subparagraph. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Deemed-Owned      Shares. The term      "deemed-owned shares" means, with respect to any person, (1) company stock      of the S corporation which is allocated to such person under the Plan, and      (2) the person's share of such company stock which is held by the Plan but      is not allocated to participants. A person's share of unallocated S      corporation company stock held by the Plan is the amount of such      unallocated company stock which would be allocated to him or her if such      unallocated company stock were allocated to all participants in the same      proportion as the most recent company stock allocation under the      Plan. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Member      of the Family. The term "member of      the family" means, with respect to any individual, (1) the spouse of the      individual; (2) an ancestor or lineal descendant of the individual or the      individual's spouse; (3) a brother or sister of the individual or his or      her spouse and any lineal descendant of the brother or sister; and (4) the      spouse of any individual described in clause (2) or (3). However, a spouse      who is legally separated from such individual under a decree of divorce or      separate maintenance will not be treated as such individual's      spouse. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (e)   | Treatment      of Synthetic Equity. For purposes of      subparagraphs (a) and (b), in the case of a person who owns synthetic      equity in the S corporation, except to the extent provided in regulations,      the shares of stock in the corporation on which the synthetic equity is      based will be treated as outstanding stock in the corporation and      deemed-owned shares of such person if the treatment of synthetic equity of      one or more such persons results in (1) the treatment of any person as a      disqualified person, or (2) the treatment of any year as a nonallocation      year. For purposes hereof, synthetic equity is treated as owned by a      person in the same manner as stock is treated as owned by a person under      Code §318(a)(2) and (3). If, without regard to this subparagraph, a person      is treated as a disqualified person or a year is treated as a      nonallocation year, this subparagraph will not be construed to result in      the person or year not being sotreated. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (f)   | Synthetic      Equity. The term "synthetic      equity" means any stock option, warrant, restricted stock, deferred      issuance stock right, or similar interest or right that gives the holder      the right to acquire or receive stock of the S corporation in the future.      Except to the extent provided in Regulations, synthetic equity also      includes a stock appreciation right, phantom stock unit, or similar right      to a future cash payment based on the value of such stock or appreciation      in such value. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 8.1   | Signature      of the Authorized Representative of the Sponsoring    Employer: |
|-----------------|--------------------------------------------------------------------------------|

----