EXHIBIT 14

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> Honest and ethical conduct, including the ethical handling of actual or apparent conflicts of interest between personal and professional relationships;
> Avoidance of conflicts of interest, or the appearance of conflicts, including appropriate disclosure to supervisors of any material transaction or relationship that reasonably could be expected to give rise to a conflict;
> Full, fair, accurate, timely and understandable disclosure in documents the Corporation files with, or submits to, the SEC and in all public communications made by the Corporation;
> Compliance with applicable governmental laws, rules and regulations;
> Prompt internal reporting to designated persons of violations of the Code; and
> Accountability for adherence to the Code.

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> The identity of customers and potential customers and their personal, business and financial information;
> 
> Non-public business and financial information of the Corporation; personal information regarding any employee of the Corporation;
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> Personal or non-public business information regarding any supplier, vendor or agent of the Corporation;
> 
> Information related to, including the identity of, potential candidates for mergers and acquisitions;
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> Information regarding the Corporation=s sales strategies, plans or proposals;
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> Information related to computer software programs, whether proprietary or standard;
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> Information related to documentation systems, information databases, customized hardware or other information systems and technological developments;
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> Manuals, processes, policies, procedures, compositions, opinion letters, ideas, innovations, inventions, formulas and other proprietary information belonging to the Corporation or related to the Corporation=s activities;
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> Security information, including without limitation, policies and procedures, passwords, personal identification numbers (PINs) and electronic access keys;
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> Communications by, to and from regulatory agencies; and
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> Certain communications with or from attorneys for the Corporation, whether internal or external.

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> Proposals or plans for mergers and acquisitions;
> 
> Earnings estimates or results, whether for the month, quarter or year;
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> Changes in dividends;
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> New product innovation, development or implementation;
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> Major litigation, adverse regulatory proceeding or material threat of either event;
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> Significant operational issues, including changes in non-performing assets;
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> Significant expansion of operations, whether geographic or otherwise, or the curtailment of current or future planned operations; and
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> Any other information which, if known, would likely influence the decisions of investors.

| | 1. | Gifts based on a family relationship or gifts of a reasonable value based on a personal relationship where that relationship is the obvious motivating factor for the gift;                                                                                                                             
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| | 2. | Advertising or promotional material with a value of less than $100;                                                                                                                                                                                                                                     
| | 3. | Gifts with a value of less than $100 related to commonly recognized events such as a promotion, religious holiday, wedding or retirement;                                                                                                                                                               
| | 4. | Acceptance of customary hospitality (business luncheons, dinners, golf outings, ball games, etc.) where it is directly related to Corporation activities and provided that the expense would be paid for by the Corporation if not paid for by another party.  Any entertainment beyond that scope or of

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| |    | a frequent nature (more than twice a year by the same party) must be pre-authorized by the Manager, Human Resources;     
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| | 5. | Discounts or rebates on merchandise or services that do not exceed those available to other customers of the merchant; or
| | 6. | Awards for recognition of service or accomplishment from civic, charitable, educational or religious organizations.      

| | 1. | No false, misleading or artificial entries shall be made on corporate books, records and reports for any reason.
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| | 2. | No undisclosed or unrecorded corporate funds or assets shall be established for any purpose.                                                                                                                                                                                                                                                                                                                                               
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| | 3. | No payments from corporate funds or other assets shall be approved or be made with the intention or understanding that any part of such payment will be used for any purpose other than that described by the documents supporting the payment.  All payments must be supported with appropriately approved purchase orders, invoices or receipts, expense reports or other customary documents, all in accordance with established policy.

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