**Exhibit      10.9**

**SIERRA      HEALTH SERVICES, INC.**

**DEFERRED      COMPENSATION PLAN**

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

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

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

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**SIERRA      HEALTH SERVICES, INC.**

**DEFERRED      COMPENSATION PLAN**

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

----

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

----

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

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

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

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

|   | (d) | Crediting                or Debiting Method.  The performance of each selected                Measurement Fund (either positive or negative) will be determined                by the                Committee in its sole discretion based on the performance of the                Measurement Funds themselves or, in the case of the Declared Rate                Measurement Fund (prior to its termination), based on the amount                of                accrued interest credited to the fund.  A Participant's Account                Balance (and Unvested Accrued Amounts) shall be credited or debited                based                on such performance of the Measurement Funds as determined by the                Committee in its sole discretion.  As of each Investment                Election Date, the Committee shall distribute to the Participants                a                statement of their respective Account Balances (and Unvested Accrued                Amounts).  Furthermore, in the event of a Participant's                termination of employment or any other event requiring a determination                of                the Participant's Benefit or the value of a Participant's Account                Balance,                the Account Balance shall be determined based on the performance                of the                relevant Measurement Fund(s) through the last date of the pay period                during which the event occurs and shall not be further adjusted                thereafter. |
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|   | (e) | No                Actual Investment.  Notwithstanding any other provision of                this Plan that may be interpreted to the contrary, the Measurement                Funds                are to be used for measurement purposes only, and a Participant's                election                of any such Measurement Fund, the allocation to his or her Account                Balance                (and Unvested Accrued Amounts) thereto, the calculation of additional                amounts and the crediting or debiting of such amounts to a                Partici­pant's Account Balance (and Unvested Accrued Amounts) shall                not be considered or construed in any manner as an actual investment                of                his or her Account Balance (or Unvested Accrued Amounts) in any such                Measurement Fund.  In the event that the Company or the Trustee                (as that term is defined in the Trust), in its own discretion, decides                to                invest funds in any or all of the Measurement Funds, no Participant                shall                have any rights in or to such investments themselves.  Without                limiting the foregoing, a Participant's Account Balance (and Unvested                Accrued Amounts) shall at all times be a bookkeeping entry only and                shall                not represent any investment made on his or her behalf by the Company                or                the Trust; the Participant shall at all times remain an unsecured                creditor                of the Company. |
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| 3.9 | FICA,                Withholding and Other Taxes.  For each Plan Year in which an                Annual Deferral Amount is being withheld or an Annual Company Matching                Amount or Annual Company Restoration Amount is credited to a Participant,                the Participant's Employer(s) shall withhold from that portion of                the                Participant's Base Annual Salary and/or Annual Bonus that is not                being                deferred, in a manner determined by the Employer(s), the Participant's                share of FICA and other employment taxes.  If necessary, the                Committee shall reduce the Annual Deferral Amount in order to comply                with                this Section 3.9.  In addition, the Participant's Employer(s) or                the Trust, shall withhold from any payments made to a Participant                under                this Plan all federal, state and local income, employment and other                taxes                required to be withheld in connection with such payments, in amounts                and                in a manner to be determined in the sole discretion of the Employer(s)                or                the Trust. |
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| 3.10 | Rollovers                From Prior Deferred Compensation Plan.  A Participant who                participated in the Company's prior nonqualified deferred compensation                plan shall have the right, under such rules and at such times as                are                prescribed by the Committee, to roll over the benefit that the Participant                is entitled to receive pursuant to such prior nonqualified deferred                compensation plan so that such amount shall be held and administered                pursuant to the terms of this Plan and shall be received at the same                time                that benefits are received pursuant to this                Plan. |
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| 4.1 | Short-Term                Payout.  In connection with each election to defer an Annual                Deferral Amount, a Participant may elect to receive a future "Short-Term                Payout" from the Plan with respect to that Annual Deferral                Amount.  Subject to the Deduction Limitation, the Short-Term                Payout shall be a lump sum payment in an amount that is equal to                the                Annual Deferral Amount plus amounts credited or debited in the manner                provided in Section 3.8 above on that amount, determined at the time                of the Short-Term Payout becomes payable. If the Annual Deferral                Amount is                deferred in the 1999 Plan Year or an earlier Plan Year, each                Short-Term Payout elected shall be paid, subject to the Deduction                Limitation, within                60 days of the first day of the Plan Year that is at least four years                after the last day of the Plan Year in which the Annual Deferral                Amount is                actually deferred, subject to the terms and conditions of this                Plan.  If the Annual Deferral Amount is deferred after the 1999                Plan Year, each Short-Term Payout elected shall be paid, subject                to the                Deduction Limitation, within 60 days of the first day of the Plan                Year                elected by the Participant that is two or more years after the last                day of                the Plan Year in which the Annual Deferral Amount is actually deferred,                subject to the terms and conditions of this Plan.  By way of                example, if a Short-Term Payout is elected for amounts that are deferred                in the Plan Year commencing January 1, 1997, the Short-Term Payout                becomes                payable within 60 days after January 1, 2002; if a Short-Term Payout                is                elected for amounts that are deferred in the Plan Year commencing                January                1, 2000, the earliest that the Participant could elect to receive                such                Short-Term Payout would be 60 days after January 1, 2003 (although                the                Participant would be permitted to elect a greater number of years                of                deferral for the Short-Term                Payout). |
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| 4.2 | Other                Benefits Take Precedence Over Short-Term Payout.  Should an                event occur that triggers a benefit under Articles 5, 6, 7 or  8                or Section 16.14, any Annual Deferral Amount, plus amounts credited                or                debited thereon, that is subject to a Short-Term Payout election                under                Section 4.1 shall not be paid in accordance with Section 4.1 but                shall be                paid in accordance with the other applicable Article or                Section. |
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| 4.3 | Withdrawal                Payout/Suspensions for Unforeseeable Financial                Emergencies.  If the Participant experiences an                Unforeseeable Financial Emergency, the Participant may petition the                Committee to (i) suspend any deferrals required to be made by a                Participant and/or (ii) receive a partial or full payout from the                Plan.  The payout shall not exceed the lesser of the                Participant's Account Balance, calculated as if such Participant                were                receiving a Termination Benefit, or the amount reasonably needed                to                satisfy the Unforeseeable Financial Emergency.  If, subject to                the sole discretion of the Committee, the petition for a suspension                and/or                payout is approved, suspension shall take effect upon the date of                approval                and any payout shall be made within 60 days of the date of                approval.  The payment of any amount under this Section 4.3                shall not be subject to the Deduction                Limitation. |
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| 4.4 | Withdrawal                Election.  A Participant may elect, at any time, to withdraw                all of his or her Account Balance, less a withdrawal penalty equal                to 7%                of such amount (the net amount shall be referred to as the "Withdrawal                Amount").  This election can be made at any time, before or                after Retirement, Disability, death or Termination of Employment,                and                whether or not the Participant (or Beneficiary) is in the process                of being                paid pursuant to an installment payment schedule.  If made                before Retirement, Disability or death, a Participant's Withdrawal                Amount                shall be his or her Account Balance calculated as if there had occurred                a                Termination of Employment as of the day of the election.  No                partial withdrawals of the Withdrawal Amount shall be                allowed.  The Participant shall make this election                by giving the Committee advance written notice of the election in                a form                determined from time to time by the Committee.  The Participant                shall be paid the Withdrawal Amount within 60 days of his or her                election.  Once the Withdrawal Amount is paid, the Participant's                participation in the Plan shall terminate, the Participant's Unvested                Accrued Amounts will be forfeited and the Participant shall not be                eligible to participate in the Plan until the first month that begins                more                than one year after his or her participation in the Plan terminated,                at                which time he or she will be eligible to reenroll on terms similar                to                those applicable to a newly hired employee.  The payment of this                Withdrawal Amount shall not be subject to the Deduction                Limitation. |
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| 5.1 | Retirement                Benefit.  Subject to the Deduction Limitation, a Participant                who Retires shall receive, as a Retirement Benefit, his or her Account                Balance. |
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| 5.2 | Payment                of Retirement Benefit.  A Participant, in connection with                his or her commence­ment of participation in the Plan, shall elect on                an Election Form to receive the Retirement Benefit in a lump sum                or                pursuant to a Monthly Installment Method of 60, 120 or 180                months.  The Participant may annually change his or her election                to an allowable alternative payout period by submitting a new Election                Form to the Committee, provided that any such Election Form is submitted                at least one year prior to the Participant's Retirement and is accepted                by                the Committee in its sole discretion.  The Election Form most                recently accepted by the Committee shall govern the payout of the                Retirement Benefit.  If a Participant does not make any election                with respect to the payment of the Retirement Benefit, such benefit                shall                be payable in a lump sum.  The lump sum payment shall be made,                or installment payments shall commence, no later than 60 days after                the                date the Participant Retires, subject to Section 10.3 (which delays                commencement of payment of the Retirement Benefit if the Participant                enters into a consulting arrangement with the Company following the                Participant's Retirement).  Any payment made shall be subject to                the Deduction Limitation. |
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| 5.3 | Death                Prior to Completion of Retirement Benefit.  If a Participant                dies after Retirement but before the Retirement Benefit is paid in                full,                the Participant's unpaid Retirement Benefit payments shall continue                and                shall be paid to the Participant's Beneficiary (a) over the remaining                number of months and in the same amounts as that benefit would have                been                paid to the Participant had the Participant survived, or (b) in a                lump                sum, if reques­ted by the Beneficiary and allowed in the sole                discretion of the Committee, that is equal to the Participant's unpaid                remaining Account Balance. |
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| 6.1 | Pre-Retirement                Survivor Benefit.  Subject to the Deduction Limitation, the                Participant's Beneficiary shall receive a Pre-Retirement Survivor                Benefit                equal to the Participant's Account Balance if the Participant dies                before                he or she Retires, experiences a Termination of Employment or suffers                a                Disability. |
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| 6.2 | Payment                of Pre-Retirement Survivor Benefit.  The Pre-Retirement                Survivor Benefit shall be paid in the same manner and at the same                time as                specified in the election made by the Participant pursuant to Section                5.2. |
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| 7.1 | Termination                Benefit.  Subject to the Deduction Limitation, the                Participant shall receive a Termination Benefit, which shall be equal                to                the Participant's Account Balance (i.e., determined based on Vested                Company Matching Contributions and Vested Company Restoration                Contributions) if a Participant experiences a Termination of Employment                prior to his or her Retirement, death or                Disability. |
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| 7.2 | Payment                of Termination Benefit.  The Termination Benefit shall be                paid in a lump sum within 60 days of the Termination of Employment,                subject to Section 10.3.  Notwithstanding the foregoing, a                Participant may elect either (i) upon his election to participate                in the                Plan or (ii) at any time at least one year prior to Termination of                Employment to receive the Termination Benefit in three, five, or                ten                annual installments.  In such case, the Termination Benefit                shall be paid in the applicable number of installments, commencing                no                later than 60 days after the Participant's Termination of Employment,                subject to Section 10.3 (which delays commencement of payment of                the                Termination Benefit if the Participant enters into a consulting                arrangement with the Company following the Participant's Termination                of                Employment).  Any payment made shall be subject to the Deduction                Limitation.  The Participant may annually change his or her                election to an allowable alternative payout period by submitting                a new                Election Form to the Committee, provided that any such Election Form                is                submitted at least one year prior to the Participant's Termination                of                Employment and is accepted by the Committee in its sole                discretion. |
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| 8.1 | Disability                Waiver. |
|-----|-----------------------------------|

|   | (a) | Waiver                of Deferral.  A Participant who is determined by the                Committee to be suffering from a Disability shall be excused from                fulfilling that portion of the Annual Deferral Amount commitment                that                would otherwise have been withheld from a Participant's Base Annual                Salary                and/or Annual Bonus for the Plan Year during which the Participant                first                suffers a Disability. During the period of Disability, the Participant                shall not be allowed to make any additional deferral elections, but                will                continue to be considered a Participant for all other purposes of                this                Plan.  Notwithstanding the foregoing, if the Disability is                determined by the Committee to be expected to be of a short term                duration,                the Annual Deferral Amount shall continue to be withheld from a                Participant's Base Annual Salary and/or Annual                Bonus. |
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|   | (b) | Return                to Work.  If a Participant returns to employment with an                Employer, after a Disability ceases, the Participant may elect to                defer an                Annual Deferral Amount for the Plan Year following his or her return                to                employment or service and for every Plan Year thereafter while a                Participant in the Plan; provided such deferral elections are otherwise                allowed and an Election Form is delivered to and accepted by the                Committee                for each such election in accordance with Section 3.3                above. |
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| 8.2 | Continued                Eligibility; Disability Benefit.  A Participant suffering a                Disability shall, for benefit purposes under this Plan, continue                to be                considered to be employed, and shall be eligible for the benefits                provided                for in Articles 4, 5, 6 or 7 in accordance with the provisions of                those                Articles. Notwithstanding the above, the Committee shall have the                right                to, in its sole and absolute discretion and for purposes of this                Plan                only, and must in the case of a Participant who is otherwise eligible                to                Retire if either clause (i) or (ii) of this sentence applies, deem                the                Participant to have experienced a Termination of Employment, or in                the                case of a Participant who is eligible to Retire, to have Retired,                at any                time (or in the case of a Participant who is eligible to Retire,                as soon                as practicable) after such Participant (i) is determined to be permanently                disabled under the Participant Employer's long-term disability plan                (or                would have been determined to be permanently disabled had he or she                participated in that plan), or (ii), if such a plan does not exist,                is                determined to be permanently disabled by the Committee in its sole                discretion, or (iii) is determined by the Committee, in its sole                discretion, to have suffered a partial disability of such a nature                that                the Participant is unable to perform the material duties of his or                her                position.  In such a case (whether under clause (i), (ii) or                (iii)), the Participant shall receive a Disability Benefit equal                to his or                her Account Balance at the time the Commit­tee's                determination.  The Disability Benefit shall be paid in the same                manner and at the same time as specified in the election made by                the                Participant pursuant to Section 5.2, unless the Committee in its                sole                discretion elects at any time to pay such amount or any remaining                amount                in a lump sum payment.  Any payment made shall be subject to the                Deduction Limitation.  If a Participant is deemed to have a                Termination of Employment under this Section 8.2, a subsequent event                that                would also constitute a Termination of Employment will be disregarded,                and                any resumption of full duties shall result in reinstatement to                participation under the Plan only on such terms, as the Committee                may then                approve, that avoid duplication of benefits                hereunder. |
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| 9.1 | Beneficiary.  Each                Participant shall have the right, at any time, to designate his or                her                Beneficiary(ies) (both primary as well as contingent) to receive                any                benefits payable under the Plan to a beneficiary upon the death of                a                Participant.  The Beneficiary designated under this Plan may be                the same as or different from the Beneficiary designation under any                other                plan of an Employer in which the Participant                participates. |
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| 9.2 | Beneficiary                Designation; Change; Spousal Consent.  A Participant shall                designate his or her Beneficiary by completing and signing the Beneficiary                Designation Form, and returning it to the Committee or its designated                agent. A Participant shall have the right to change a Beneficiary                by                completing, signing and otherwise complying with the terms of the                Beneficiary Designation Form and the Committee's rules and procedures,                as                in effect from time to time. If the Participant names someone other                than                his or her spouse as a Beneficiary for more than 50% of the Participant's                benefits, a spousal consent, in the form designated by the Committee,                must                be signed by that Participant's spouse and returned to the Committee                (subject to any procedural requirements as may be imposed by the                Committee).  Upon the acceptance by the Committee of a new                Beneficiary Designation Form, all Beneficiary designations previously                filed shall be cancelled.  The Committee shall be entitled to                rely on the last Beneficiary Designation Form filed by the Participant                and                accepted by the Committee prior to his or her                death. |
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| 9.3 | Acknowledgment.  No                designation or change in designation of a Beneficiary shall be effective                until received, accepted and acknowledged in writing by the Committee                or                its designated agent. |
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| 9.4 | No                Beneficiary Designation.  If a Participant fails to                designate a Beneficiary as provided in Sections 9.1, 9.2 and 9.3                above or,                if all designated Beneficiaries predecease the Participant or die                prior to                complete distribution of the Participant's benefits, then the                Participant's designated Beneficiary shall be deemed to be his or                her                surviving spouse.  If the Participant has no surviving spouse,                the benefits remaining under the Plan to be paid to a Beneficiary                shall be                payable to the executor or personal representative of the Participant's                estate. |
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| 9.5 | Doubt                as to Beneficiary.  If the Committee has any doubt as to the                proper Beneficiary to receive payments pursuant to this Plan, the                Committee shall have the right, exercisable in its                discretion, to cause the Participant's Employer to withhold such                payments                until this matter is resolved to the Committee's                satisfaction. |
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| 9.6 | Discharge                of Obligations.  The payment of benefits under the Plan to a                Beneficiary shall fully and completely discharge the Company, all                Employers and the Committee from all further obligations under this                Plan                with respect to the Participant, and that Participant's Plan Agreement                shall terminate upon such full payment of                benefits. |
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| 10.1 | Paid                Leave of Absence.  If a Participant is authorized by the                Participant's Employer for any reason to take a paid leave of absence                from                the employment of the Employer, the Participant shall continue to                be                considered employed by the Employer and the Annual Deferral Amount                shall                continue to be withheld during such paid leave of absence in accordance                with Section 3.3. |
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| 10.2 | Unpaid                Leave of Absence.  If a Participant is authorized by the                Participant's Employer for any reason to take an unpaid leave of                absence                from the employment of the Employer, the Participant shall continue                to be                considered employed by the Employer and the Participant shall be                excused                from making deferrals until the earlier of the date the leave of                absence                expires or the Participant returns to a paid employment                status.  Upon such expiration or return, deferrals shall resume                for the remaining portion of the Plan Year in which the expiration                or                return occurs, based on the deferral election, if any, made for that                Plan                Year.  If no election was made for that Plan Year, no deferral                shall be withheld. |
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| 10.3 | Consulting                Arrangements.  Other provisions of the Plan                notwithstand­ing, if the Company enters into a consulting arrangement                with a Participant effective upon the Participant's Retirement or                Termination of Employment, the payment of the Retirement Benefit                or                Termination Benefit shall be delayed.   In this case, the                Participant will be treated as though employment continued until                the                consulting arrangement terminates for purposes of determining the                time at                which payment of the Retirement Benefit or Termination Benefit will                commence.  This provision will not limit the Participant's                withdrawal rights under Section 4.3 or 4.4 during the pendency of                the                consulting arrangement, but the Participant will not be permitted                to defer                compensation payable in connection with such consulting arrangement                under                the Plan.  Any determination of whether the Participant's                severance from employment constitutes a Retirement or Termination                of                Employment shall be determined based on his or her circumstances                at the                time employment terminates, without regard to any continued service                pursuant to the consulting                arrangement. |
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| 11.1 | Termination.  Each                Employer reserves the right to terminate the Plan at any time with                respect                to any or all of its Participants by the actions of its board of                directors.  Upon the termination of the Plan with respect to any                Employer, the Plan Agreements of the affected Participants who are                employed by that Employer shall terminate and their Account Balance,                determined as if they had experienced a Termination of Employment                on the                date of Plan termination or, if Plan termination occurs after the                date                upon which a Participant was eligible to Retire, then with respect                to that                Participant as if he or she had Retired on the date of Plan termination,                shall be paid to the Participants as follows: Prior to a Change in                Control, if the Plan is terminated with respect to all of its                Participants, an Employer shall have the right, in its sole discretion,                and notwithstanding any elections made by the Participant, to pay                such                benefits in a lump sum promptly after termination or pursuant to                a Monthly                Installment Method of up to 15 years, with amounts credited and debited                during the installment period as provided herein, except that, if                the Plan                is terminated with respect to less than all of its Participants,                an                Employer shall be required to pay such benefits in a lump sum promptly                after termination.  After a Change in Control, the Employer                shall be required to pay such benefits in a lump sum except that,                if a                Participant has elected, upon his election to participate in the                Plan or                at least one year prior to such termination of the Plan, to receive                the                benefits in three, five, or ten annual installments under Section                7.2, the                Employer shall pay such benefits in the applicable number of annual                installments commencing promptly after such termination.  The                termination of the Plan shall not adversely affect any Participant                or                Beneficiary who has become entitled to the payment of any benefits                under                the Plan prior to such termination; provided however, that the Employer                shall have the right to accelerate installment payments by paying                the                Account Balance in a lump sum or pursuant to a Monthly Installment                Method                using fewer months (except following a Change in Control in the case                of                Participant who has elected under Section 7.2 to receive the benefits                in a                three, five or ten annual                installments). |
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| 11.2 | Amendment.  Any                Employer may, at any time, amend or modify the Plan in whole or in                part                with respect to that Employer by the actions of its board of directors,                or, in the case of the Company, by the actions of the Committee,                provided                that any Committee-approved amendment or modification that would                materially increase the Company’s expense or the benefits to Participants                with respect to the Plan or that would be subject to approval of                shareholders of the Company must be ratified by the Company’s Board of                Directors.  The foregoing not withstanding, (i) no amendment or                modification shall be effective to decrease or restrict the value                of a                Participant's Account Balance in existence at the time the amendment                or                modification is made, calculated as if the Participant had experienced                a                Termination of Employment as of the effective date of the amendment                or                modification, or, if the amendment or modification occurs after the                date                upon which the Participant was eligible to Retire, the Participant                had                Retired as of the effective date of the amendment or modification;                and                (ii) the amendment or modification of the Plan shall not affect any                Participant or Beneficiary who has become entitled to the payment                of                benefits under the Plan as of the date of the amendment or modification;                provided, however, that the Employer shall have the right to accelerate                installment payments by paying the Account Balance in a lump sum                or                pursuant to a Monthly Installment Method using fewer                months. |
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| 11.3 | Plan                Agreement.  Despite the provisions of Sections 11.1 and 11.2                above, if a Participant's Plan Agreement contains benefits or limitations                that are not in this Plan document, the Employer may only amend or                terminate such provisions with the consent of the                Participant. |
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| 11.4 | Effect                of Payment.  The full payment of the applicable benefit                under Section 4.4 or Articles 5, 6, 7 or 8 of the Plan shall completely                discharge all obligations to a Participant and his or her designated                Beneficiaries under this Plan and the Participant's Plan Agreement                shall                terminate. |
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| 12.1 | Committee                Duties.  This Plan shall be administered by a Committee                which shall consist of the Board, or such committee as the Board                shall                appoint.  Members of the Committee may be Participants under                this Plan.  The Committee shall also have the discretion and                authority to (i) make, amend, interpret, and enforce all appropriate                rules                and regulations for the administration of this Plan and (ii) decide                or                resolve any and all questions including interpretations of this Plan,                as                may arise in connection with the Plan.  The Committee may, in                its sole discretion, waive or modify the length of the advance-election                period a Participant is required to make an election as to the manner                and                timing of payment of Retirement or Termination Benefits under Sections                5.2                or 7.2 or in connection with the termination of the Plan under Section                11.1. |
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| 12.2 | Agents.  In                the administration of this Plan, the Committee may, from time to                time,                employ agents and delegate to them such administrative duties as                it sees                fit (including acting through a duly appointed representative) and                may                from time to time consult with counsel who may be counsel to any                Employer. |
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| 12.3 | Binding                Effect of Decisions.  The decision or action of the                Committee with respect to any question arising out of or in connection                with the administration, interpretation and application of the Plan                and                the rules and regulations promulgated hereunder shall be final and                conclusive and binding upon all persons having any interest in the                Plan. |
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| 12.4 | Indemnity                of Committee.  All Employers shall indemnify and hold                harmless the members of the Committee against any and all claims,                losses,                damages, expenses or liabilities arising from any action or failure                to act                with respect to this Plan, except in the case of willful misconduct                by the                Committee or any of its members. |
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| 12.5 | Employer                Information.  To enable the Committee to perform its                functions, each Employer shall supply full and timely information                to the                Committee on all matters relating to the compensation of its Participants,                the date and circumstances of the Retirement, Disability, death or                Termination of Employment of its Participants, and such other pertinent                information as the Committee may reasonably                require. |
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----

| 13.1 | Coordination                with Other Benefits.  The benefits provided for a                Participant and Participant's Beneficiary under the Plan are in addition                to any other benefits available to such Participant under any other                plan                or program for employees of the Participant's Employer.  The                Plan shall supplement and shall not supersede, modify or amend any                other                such plan or program except as may otherwise be expressly                provided. |
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| 14.1 | Presentation                of Claim.  Any Participant or Beneficiary of a deceased                Participant (such Participant or Beneficiary being referred to below                as a                "Claimant") may deliver to the Committee a written claim for a                determination with respect to the amounts distributable to such Claimant                from the Plan.  If such a claim relates to the contents of a                notice received by the Claimant, the claim must be made within 60                days                after such notice was received by the Claimant. All other claims                must be                made within 180 days of the date on which the event that caused the                claim                to arise occurred.  The claim must state with particularity the                determination desired by the                Claimant. |
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| 14.2 | Notification                of Decision.  The Committee shall consider a Claimant's                claim within a reasonable time, and shall notify the Claimant in                writing: |
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|   | (a) | that                the Claimant's requested determination has been made, and that the                claim                has been allowed in full; or |
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|   | (b) | that                the Committee has reached a conclusion contrary, in whole or in part,                to                the Claimant's requested determination, and such notice must set                forth in                a manner calculated to be understood by the                Claimant: |
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|   | (i) | the                specific reason(s) for the denial of the claim, or any part of                it; |
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|   | (ii) | specific                reference(s) to pertinent provisions of the Plan upon which such                denial                was based; |
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|   | (iii) | a                description of any additional material or information necessary for                the                Claimant to perfect the claim, and an explanation of why such material                or                information                is necessary; and (iv) an explanation of the claim review procedure                set                forth in Section 14.3 below. |
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| 14.3 | Review                of a Denied Claim.  Within 60 days after receiving a notice                from the Committee that a claim has been denied, in whole or in part,                a                Claimant (or the Claimant's duly authorized representative) may file                with                the Committee a written request for a review of the denial of the                claim.  Thereafter, but not later than 30 days after the review                procedure began, the Claimant (or the Claimant's duly authorized                representative): |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

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

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

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

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

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

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

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

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

| 16.8 | Governing                Law.  Subject to ERISA, the provisions of this Plan shall be                construed and interpreted according to the internal laws of the State                of                Nevada without regard to its conflicts of laws                principles. |
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| 16.9 | Notice.  Any                notice or filing required or permitted to be given to the Committee                under                this Plan shall be sufficient if in writing and hand-delivered, or                sent by                registered or certified mail, to the address                below: |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

| 16.11 | Spouse's                Interest.  The interest in the benefits hereunder of a                spouse of a Participant who has predeceased the Participant shall                automatically pass to the Participant and shall not be transferable                by                such spouse in any manner, including but not limited to such spouse's                will, nor shall such interest pass under the laws of intestate                succession. |
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| 16.12 | Validity.  In                case any provision of this Plan shall be illegal or invalid for any                reason, said illegality or invalidly shall not affect the remaining                parts                hereof, but this Plan shall be construed and enforced as if such                illegal                or invalid provision had never been inserted                herein. |
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| 16.13 | Incompetent.                If the Committee determines in its discretion that a benefit under                this                Plan is to be paid to a minor, a person declared incompetent or to                a                person incapable of handling the disposition of that person's property,                the Committee may direct payment of such benefit to the guardian,                legal                representative or person having the care and custody of such minor,                incompetent or incapable person.  The Committee may require                proof of minority, incompetency, incapacity or guardianship, as it                may                deem appropriate prior to distribution of the benefit.  Any                payment of a benefit shall be a payment for the account of the Participant                and the Participant's Beneficiary, as the case may be, and shall                be a                complete discharge of any liability under the Plan for such payment                amount. |
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| 16.14 | Court                Order.  The Committee is authorized to make any payments                directed by court order in any action in which the Plan or the Committee                has been named as a party.  In addition, if a court determines                that a spouse or former spouse of a Participant has an interest in                the                Plan as the result of a property settlement or otherwise, the Committee,                in its sole discretion, shall have the right, notwithstanding any                election                made by a Participant and notwithstanding the provisions of Section                16.3,                to take actions it deems necessary or appropriate in order to comply                with                the order of the court.  In such case, unless otherwise                determined by the Committee, the following rules will                apply: |
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|   | (a) | If                the court's order directs immediate payment to or for the benefit                of the                spouse or former spouse (or a dependent family member), the Participant's                Deferral Account or portion thereof subject to such order shall be                valued                as of the date of the court order and paid out in accordance therewith                as                a lump sum within 60 days                thereafter. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

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

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

| 16.15 | Distribution                in the Event of Taxation. |
|-------|-------------------------------------------------------|

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

|   | (b) | Trust.  If                the Trust terminates in accordance with Section 3.7(e) of the Trust                and                benefits are distributed from the Trust to a Participant in accordance                with that Section, the Participant's benefits under this Plan shall                be                reduced to the extent of such                distributions. |
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| 16.16 | Legal                Fees To Enforce Rights After Change in Control.  The Company                and each Employer is aware that upon the occurrence of a Change in                Control, the Board or the board of directors of the Employer (which                might                then be composed of new members) or a shareholder of the Company                or the                Employer, or of any successor corporation might then cause or attempt                to                cause the Company, the Employer or such successor to refuse to comply                with                its obligations under the Plan and might cause or attempt to cause                the                Company or the Employer to institute, or may institute, litigation                seeking                to deny Participants the benefits intended under the Plan. In these                circumstances, the purpose of the Plan could be                frustrated.  Accordingly, if, following a Change in Control, it                should appear to any Participant that the Company, its Employer or                any                successor corporation has failed to comply with any of its obligations                under the Plan or any agreement thereunder or, if the Company, such                Employer or any other person takes any action to declare the Plan                void or                unenforceable or institutes any litigation or other legal action                designed                to deny, diminish or to recover from any Participant the benefits                intended                to be provided, then the Company and the Employer irrevocably authorize                such Participant to retain counsel of his or her choice at the expense                of                the Company and the Employer (who shall be jointly and severally                liable)                to represent such Participant in connection with the initiation or                defense                of any litigation or other legal action, whether by or against the                Company, the Employer or any director, officer, shareholder or other                person affiliated with the Company, the Employer or any successor                thereto                in any jurisdiction. |
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| SIERRA                HEALTH SERVICES, INC.,               |
|------------------------------------------------------------|
|  a  Nevada                corporation  |
|                                                       |   |
| By:                                                        |  /s/                Jonathon Bunker |
|                                                       |   |
| Title:                                                     |  President                and Chief Operating Officer |