----

| PURPOSE                                                      | 1      |
|--------------------------------------------------------------|--------|
|                                                         |   |
| ARTICLE 1      DEFINITIONS                                   | 2      |
|                                                         |   |
| 1.01                                                         |   | “Account” | 2 |
| 1.02                                                         |   | “Administrative      Committee” | 2 |
| 1.03                                                         |   | “Affiliated      Company” | 2 |
| 1.04                                                         |   | “Beneficiary” | 2 |
| 1.05                                                         |   | “Benefit      Commencement Date” | 2 |
| 1.06                                                         |   | “Board      of Directors” | 2 |
| 1.07                                                         |   | “Code” | 2 |
| 1.08                                                         |   | “Company” | 2 |
| 1.09                                                         |   | “Compensation” | 2 |
| 1.10                                                         |   | “Eligible      Employee” | 3 |
| 1.11                                                         |   | “Employee” | 3 |
| 1.12                                                         |   | “Employer      Contribution” | 3 |
| 1.13                                                         |   | “Entry      Date” | 3 |
| 1.14                                                         |   | “ERISA” | 3 |
| 1.15                                                         |   | “Investment      Fund” | 3 |
| 1.16                                                         |   | “Member” | 3 |
| 1.17                                                         |   | “Normal      Retirement Age” | 3 |
| 1.18                                                         |   | “Participating      Employer” | 4 |
| 1.19                                                         |   | “Plan” | 4 |
| 1.20                                                         |   | “Plan      Year” | 4 |
| 1.21                                                         |   | “Total      Disability” | 4 |
| 1.22                                                         |   | “Trust      Agreement” | 4 |
| 1.23                                                         |   | “Trust      Fund” | 4 |
| 1.24                                                         |   | “Trustee” | 4 |
| 1.25                                                         |   | “Valuation      Date” | 4 |
| 1.26                                                         |   | “Voluntary      Contribution” | 4 |
|                                                         |   |   |   |
| ARTICLE 2      DEFINITIONS AND RULES FOR DETERMINING SERVICE | 5      |
|                                                         |   |
| 2.01                                                         |   | “Approved      Absence” | 5 |
| 2.02                                                         |   | “Break      in Service” | 5 |
| 2.03                                                         |   | “Eligibility      Computation Period” | 5 |
| 2.04                                                         |   | “Employment      Commencement Date” | 5 |
| 2.05                                                         |   | “Hours      of Service” | 5 |
| 2.06                                                         |   | “Maternity      or Paternity Leave of Absence” | 6 |
| 2.07                                                         |   | “Month      of Service” | 6 |

----

| 2.08                                                 |   | “Vesting      Computation Period”                                               | 6      |
|------------------------------------------------------|--------|---------------------------------------------------------------------------------------------|--------|
| 2.09                                                 |   | “Year      of Service”                                                          | 6      |
| 2.10                                                 |   | Rules      for Crediting Service After a Break in Service                                   | 6      |
| 2.11                                                 |   | Military      Service                                                                       | 7      |
|                                                 |   |                                                                                        |   |
| ARTICLE 3      PARTICIPATION                         | 8      |
|                                                 |   |
| 3.01                                                 |   | Eligibility      to Participate                                                             | 8      |
| 3.02                                                 |   | Commencement      of Participation                                                          | 8      |
| 3.03                                                 |   | Break      in Service Before Participation                                                  | 8      |
| 3.04                                                 |   | Break      in Service After Participation                                                   | 8      |
| 3.05                                                 |   | Cessation      of Participation                                                             | 8      |
|                                                 |   |                                                                                        |   |
| ARTICLE 4      CONTRIBUTIONS                         | 9      |
|                                                 |   |
| 4.01                                                 |   | Employer      Contributions                                                                 | 9      |
| 4.02                                                 |   | Voluntary      Contributions                                                                | 9      |
|                                                 |   |                                                                                        |   |
| ARTICLE 5      LIMITATIONS ON CONTRIBUTIONS          | 11     |
|                                                 |   |
| 5.01                                                 |   | Definitions                                                                                 | 11     |
| 5.02                                                 |   | Limitations      on Voluntary Contributions Applicable to Highly Compensated      Employees | 12     |
| 5.03                                                 |   | Correction      of Excess Voluntary Contribution                                            | 13     |
| 5.04                                                 |   | Limitations      on Contributions Applicable to All Members                                 | 13     |
| 5.05                                                 |   | Reduction      of Excess Annual Additions                                                   | 14     |
| 5.06                                                 |   | Deduction      Limitation Applicable to Employer Contributions                              | 15     |
|                                                 |   |                                                                                        |   |
| ARTICLE 6      MEMBERS ACCOUNTS                      | 16     |
|                                                 |   |
| 6.01                                                 |   | Separate      Accounts                                                                      | 16     |
| 6.02                                                 |   | Contributions      to Account                                                               | 16     |
| 6.03                                                 |   | Valuation      of Accounts                                                                  | 16     |
| 6.04                                                 |   | Segregated      Accounts                                                                    | 16     |
|                                                 |   |                                                                                        |   |
| ARTICLE 7      TRUST FUND AND INVESTMENT OF ACCOUNTS | 17     |
|                                                 |   |
| 7.01                                                 |   | Trust      Fund and Trustee                                                                 | 17     |
| 7.02                                                 |   | Investment      Funds                                                                       | 17     |
| 7.03                                                 |   | Investment      Direction                                                                   | 17     |
|                                                 |   |                                                                                        |   |
| ARTICLE 8      VESTING AND FORFEITURE                | 19     |
|                                                 |   |
| 8.01                                                 |   | Voluntary      Contribution Account                                                         | 19     |
| 8.02                                                 |   | Employer      Contribution Account                                                          | 19     |
| 8.03                                                 |   | Forfeiture                                                                                  | 20     |
| 8.04                                                 |   | Restoration      of Forfeitures                                                             | 20     |
| 8.05                                                 |   | Application      of Forfeitures                                                             | 20     |

----

| 8.06                                                                       |   | Change      in Vesting Schedule                                       | 21     |
|----------------------------------------------------------------------------|--------|-----------------------------------------------------------------------|--------|
|                                                                       |   |                                                                  |   |
| ARTICLE 9      LOANS TO MEMBERS                                            | 22     |
|                                                                       |   |
| 9.01                                                                       |   | General                                                               | 22     |
| 9.02                                                                       |   | Eligibility      for Loan                                             | 22     |
| 9.03                                                                       |   | Minimum      and Maximum Loan Amount                                  | 23     |
| 9.04                                                                       |   | Loan      Terms                                                       | 23     |
| 9.05                                                                       |   | Collateral                                                            | 24     |
| 9.06                                                                       |   | Treatment      of Loan Payments                                       | 24     |
| 9.07                                                                       |   | Default                                                               | 24     |
| 9.08                                                                       |   | Termination      of Employment                                        | 25     |
|                                                                       |   |                                                                  |   |
| ARTICLE 10      DISTRIBUTIONS  PRIOR TO TERMINATION OFEMPLOYMENT | 26     |
|                                                                       |   |
| 10.01                                                                      |   | Withdrawals      of Voluntary Contributions                           | 26     |
| 10.02                                                                      |   | General      Rules Applying to Withdrawals of Voluntary Contributions | 26     |
| 10.03                                                                      |   | Distributions      after Attaining Age 70-1/2                         | 26     |
|                                                                       |   |                                                                  |   |
| ARTICLE 11      DISTRIBUTIONS AFTER TERMINATION OF EMPLOYMENT              | 27     |
|                                                                       |   |
| 11.01                                                                      |   | Termination      of Employment Prior to Normal Retirement Age         | 27     |
| 11.02                                                                      |   | Termination      of Employment At or After Normal Retirement Age      | 28     |
| 11.03                                                                      |   | Death                                                                 | 28     |
| 11.04                                                                      |   | Form      of Payment                                                  | 28     |
| 11.05                                                                      |   | Direct      Transfer of Eligible Rollover Distribution                | 28     |
| 11.06                                                                      |   | Beneficiary      Designation                                          | 30     |
| 11.07                                                                      |   | Special      Distribution Rules                                       | 31     |
|                                                                       |   |                                                                  |   |
| ARTICLE 12      ADMINISTRATION                                             | 32     |
|                                                                       |   |
| 12.01                                                                      |   | Plan      Administrator                                               | 32     |
| 12.02                                                                      |   | Administrative      Committee’s Authority and Powers            | 32     |
| 12.03                                                                      |   | Delegation      of Duties and Employment or Agents                    | 33     |
| 12.04                                                                      |   | Expenses                                                              | 33     |
| 12.05                                                                      |   | Compensation                                                          | 33     |
| 12.06                                                                      |   | Exercise      of Discretion                                           | 33     |
| 12.07                                                                      |   | Fiduciary      Liability                                              | 33     |
| 12.08                                                                      |   | Indemnification      by Participating Employers                       | 34     |
| 12.09                                                                      |   | Plan      Participation by Fiduciaries                                | 34     |
| 12.10                                                                      |   | Missing      Persons                                                  | 34     |
| 12.11                                                                      |   | Claims      Procedure                                                 | 34     |
|                                                                       |   |                                                                  |   |
| ARTICLE 13      AMENDMENT AND TERMINATION OF PLAN                          | 36     |
|                                                                       |   |
| 13.01                                                                      |   | Amendment                                                             | 36     |
| 13.02                                                                      |   | Right      to Terminate Plan                                          | 36     |

----

| 13.03                                                 |   | Consequences      of Termination                                   | 36     |
|-------------------------------------------------------|--------|--------------------------------------------------------------------|--------|
|                                                  |   |                                                               |   |
| ARTICLE 14      PARTICIPATION BY AFFILIATED COMPANIES | 37     |
|                                                  |   |
| 14.01                                                 |   | Participation                                                      | 37     |
| 14.02                                                 |   | Delegation      of Powers and Authority                            | 37     |
| 14.03                                                 |   | Termination      of Participation                                  | 37     |
|                                                  |   |                                                               |   |
| ARTICLE 15      TOP-HEAVY PLAN PROVISIONS             | 39     |
|                                                  |   |
| 15.01                                                 |   | Applicability                                                      | 39     |
| 15.02                                                 |   | Definitions                                                        | 39     |
| 15.03                                                 |   | Vesting      Requirement and Schedule                              | 42     |
| 15.04                                                 |   | Minimum      Contribution                                          | 42     |
| 15.05                                                 |   | Compensation      Limitation                                       | 43     |
|                                                  |   |                                                               |   |
| ARTICLE 16      GENERAL PROVISIONS                    | 44     |
|                                                  |   |
| 16.01                                                 |   | Trust      Fund Sole Source of Payments for Plan                   | 44     |
| 16.02                                                 |   | Exclusive      Benefit                                             | 44     |
| 16.03                                                 |   | Non-Alienation                                                     | 44     |
| 16.04                                                 |   | Qualified      Domestic Relations Order                            | 44     |
| 16.05                                                 |   | Employment      Rights                                             | 45     |
| 16.06                                                 |   | Return      of Contributions                                       | 45     |
| 16.07                                                 |   | Merger,      Consolidation or Transfer                             | 45     |
| 16.08                                                 |   | Applicable      Law                                                | 45     |
| 16.09                                                 |   | Rules      of Construction                                         | 45     |
| 16.10                                                 |   | Provisions      Inconsistent with Qualified Status                 | 46     |
|                                                  |   |                                                               |   |
| ARTICLE      17                                       | 47     |
|                                                  |   |
| 17.01                                                 |   | General      Rules                                                 | 47     |
| 17.02                                                 |   | Time      and Manner of Distribution                               | 47     |
| 17.03                                                 |   | Required      Minimum Distributions During Member’s Lifetime | 48     |
| 17.04                                                 |   | Required      Minimum Distributions After Member’s Death     | 49     |
| 17.05                                                 |   | Definitions      for Purposes of this Article                      | 50     |
| 17.06                                                 |   | 2009      Required Minimum Distributions                           | 51     |

----

----

|   | (a) | “Employer Contribution Account”      means that portion of the Member’s Account attributable to the      Employer Contributions made on the Member’s behalf by a Participating      Employer and the earnings and lossesthereon. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | “Voluntary Contribution      Account” means that portion of the Member’s Account attributable to      a Member’s Voluntary Contributions, if any, and the earnings and losses      thereon. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.06 | “Board of Directors”      means the Board of Directors of Value Line,Inc. |
|------|---------------------------------------------------------------------------------------|

| 1.07 | “Code” means the      Internal Revenue Code of 1986, asamended. |
|------|-----------------------------------------------------------------------------|

|   | (a) | excluding      bonuses; |
|--------|-----|-------------------------|

----

|   | (b) | excluding      (even if includible in gross income) reimbursements or other expense      allowances, fringe benefits (cash or noncash), moving expenses, deferred      compensation, and welfare benefits;and |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | excluding      commissions earned in excess of draw, provided, however, that such      commissions in excess of draw will be included (i) in the case of a Member      whose total of salary plus draw (excluding bonuses) is less than $60,000      but (ii) only to the extent that the total of a Member’s salary, draw      and such commissions in excess of draw do not exceed    $60,000. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | any      Employee who is covered by a collective bargaining agreement to which a      Participating Employer is a party, and which agreement does not provide      for participation in the Plan; and |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | any      Employee who is a nonresident alien and who does not receive any United      States source income from the Company or any Affiliated      Company. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.13 | “Entry Date” means each      April 30 and October 31. |
|------|-------------------------------------------------------------------|

| 1.17 | “Normal Retirement Age”      means |
|------|------------------------------------------------|

|   | (a) | with      respect to Employees hired prior to May 1, 1995, age 65;    and |
|--------|-----|---------------------------------------------------------------------------|

----

|   | (b) | with      respect to Employees hired on or after May 1, 1995, the later of age 65 or      the completion of 5 Years ofService. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------|

| 1.20 | “Plan Year” means the      12-consecutive month period beginning each May  1. |
|------|-------------------------------------------------------------------------------------------|

----

| 2.05 | “Hours of Service” means      the following: |
|------|----------------------------------------------------------|

|   | (a) | Each      hour for which an Employee is directly or indirectly paid, or entitled to      payment, for the performance of duties for the Company or an Affiliated      Company.  Each such hour shall be credited to the Employee for the      computation period or periods in which the duties are      performed. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Each      hour for which an Employee is directly or indirectly paid, or entitled to      payment, by the Company or an Affiliated Company on account of a period of      time during which no duties are performed (irrespective of whether the      employment relationship has terminated) due to vacation, holiday, illness,      disability, layoff, jury duty, government-required military duty, or leave      of absence.  Each such hour shall be credited to the Employee for the      computation period or periods in which such period occurs, subject to the      following rules: |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (i) | No      more than 501 Hours of Service shall be credited under this      paragraph (b) to an Employee on account of any single continuous      period during which the Employee performs no duties (whether or not such      period occurs in a single computation period),  and |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | Hours      of Service will not be credited under this paragraph (b) for which payment      by the Company or an Affiliated Company is made or due under a plan      maintained solely for the purpose of complying with applicable workers’      compensation, unemployment compensation, or disability insurance laws or      where payment solely reimburses the Employee for medical or medically      related expenses incurred by theEmployee. |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | Each      hour for which back pay, irrespective of mitigation of damages, is either      awarded or agreed to by the Company or an Affiliated Company.  The      same Hours of Service shall not be credited both under paragraph (a) or      paragraph (b), as the case may be, and under this paragraph (c).       These hours shall be credited to the Employee for the computation period      or periods to which the award or agreement pertains rather than the      computation period in which the award, agreement, or payment is      made. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.08 | “Vesting Computation      Period” means a Plan Year. |
|------|------------------------------------------------------------------|

|   | (a) | at      least 1,000 Hours of Service with the Company or an Affiliated Company;      or |
|--------|-----|-----------------------------------------------------------------------------------------|

|   | (b) | 3      Months of Service during the period February 1 through April 30; provided,      however, that an Employee shall be credited with a Year of Service      pursuant to this paragraph (b) only with respect to his first year of      employment.  Notwithstanding the foregoing, this paragraph (b) shall      not apply to any Employee whose Employment Commencement Date occurs on or      after May 1, 1995. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.10 | Rules      for Crediting Service After a Break inService. |
|------|-----------------------------------------------------------|

----

|   | (a) | In      the case of a Member who is reemployed before the occurrence of      5 consecutive Breaks in Service— |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------|

|   | (i) | Years      of Service completed prior to such break will not be taken into account      unless and until the Member has completed a Year of Service following his      reemployment; and |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | subject      to Section 8.04, both pre-break and post-break Years of Service will count      in vesting his pre-break and post-break account  balances. |
|--------|------|---------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | In      the case of a Member who is reemployed after the occurrence of 5 or more      consecutive Breaks in Service (or he is reemployed prior to such      occurrence but does not make the repayment provided for in Section 8.04)      — |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | separate      Employer Contribution Accounts will be maintained to reflect the Member’s      pre-break and post-break account balances;and |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | all      Years of Service after such Breaks in Service will be disregarded for the      purposes of vesting in the pre-break account balance, but both pre-break      and post-break Years of Service will count for purposes of vesting the      account balance that accrues after suchbreak. |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.11 | Military      Service |
|------|-----------------------|

----

| 3.01 | Eligibility      to Participate. |
|------|----------------------------------|

| 3.02 | Commencement      of Participation. |
|------|-------------------------------------|

| 3.03 | Break      in Service Before Participation. |
|------|---------------------------------------------|

| 3.04 | Break      in Service After Participation. |
|------|--------------------------------------------|

| 3.05 | Cessation      of Participation. |
|------|----------------------------------|

----

| 4.01 | Employer      Contributions. |
|------|------------------------------|

|   | (a) | For      each Plan Year, a Participating Employer may make Employer Contributions      to the Trust Fund in such amount as may be determined by the      Administrative Committee in its solediscretion. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Employer      Contributions made for any Plan Year shall be allocated to the Employer      Contribution Account on behalf of each Member who:  (i) is      actively employed by a Participating Employer on the last day of the Plan      Year and (ii) has been credited with at least 1,000 Hours of Service      during the Plan Year.  Notwithstanding the foregoing requirements,      Employer Contributions also shall be allocated on behalf of Members whose      employment was terminated during the Plan Year after attaining age 65 or      whose employment was terminated by reason of death or Total      Disability. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | The      amount of the Employer Contribution to be allocated to each eligible      Member’s Account for a Plan Year shall be equal to the ratio that such      Member’s Compensation for the Plan Year bears to the Compensation for all      Members eligible for an allocation of Employer Contributions for the Plan      Year. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | Employer      Contributions made on behalf of any Member shall be subject to the      limitations set forth in Article 5. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------|

|   | (e) | Employer      Contributions shall be paid by a Participating Employer in cash or other      property to the Trust Fund not later than the due date (including      extensions) prescribed by law for filing the Participating Employer’s      federal income tax return for the Participating Employer’s taxable year      for which the Employer Contributions are claimed as an income tax      deduction. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.02 | Voluntary      Contributions. |
|------|-------------------------------|

|   | (a) | A      Member may make voluntary non-deductible contributions to the Plan by      payroll deduction, lump sum cash payment, or both.  In no event shall      a Member’s Voluntary Contributions for any Plan Year exceed 10% (effective      for Plan Years beginning on or after May 1, 2010, 15%) of his Compensation      for such Plan Year. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | A      Member’s election to make Voluntary Contributions, or to change or suspend      such Contributions, shall be made in the form, manner, and in accordance      with the notice requirements, prescribed by the Administrative      Committee. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (c) | Voluntary      Contributions shall be transferred by a Participating Employer to the      Trust Fund on the earliest date on which such contributions can reasonably      be segregated from the Participating Employer’s general assets, but in no      event later than the 15th business day of the month following the month in      which (i) in the case of amounts that a Member pays to the Participating      Employer, the contributions are received by the Participating Employer; or      (ii) in the case of amounts withheld by the Participating Employer from      the Member’s wages, the 15th business day of the month following the month      in which such amounts would otherwise have been payable to the Member in      cash, subject to any extension period permitted by ERISA, the Code or the      regulations promulgated thereunder. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | Voluntary      Contributions shall be subject to the limitations set forth in Article      5.  The Administrative Committee may reject, amend or revoke the      election of any Member at any time if the Administrative Committee      determines that such change or revocation is necessary to insure that the      limitations of Article 5 are notexceeded. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (e) | Effective      May 1, 1995, the Plan does not permit amounts to be rolled over into the      Plan from other eligible retirementplans. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------|

----

| 5.01 | Definitions. |
|------|--------------|

|   | (a) | “Annual      Addition” means the sum of the following amounts allocated to a Member’s      Account during the Limitation Year: |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | employer      contributions, |
|--------|-----|------------------------------|

|   | (ii) | employee      contributions, |
|--------|------|------------------------------|

|   | (iii) | forfeitures,      and |
|--------|-------|-----------------------|

|   | (iv) | amounts      described in Sections 415(1)(1) and 419(A)(d)(2) of the    Code. |
|--------|------|-------------------------------------------------------------------------------|

|   | (b) | “415      Compensation” means wages as defined in Section 3401(a) of the Code and      all other payments of compensation to an employee by his employer (in the      course of the employer’s trade or business) for which the employer is      required to furnish the employee a written statement under Sections      6041(d), 6051(a)(3), 6052 of the Code.  “415 Compensation” shall      include any elective deferral (as defined under Section 402(g)(3) of the      Code), any amount that is contributed or deferred by the Participating      Employer at the election of the Employee and is not includible in the      gross income of the Employee by reason of Section 125 or 457 of the Code,      and elective amounts that are not includible in the gross income of the      Employee by reason of Section 132(f)(4) of the  Code. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (c) | “Highly      Compensated Employee” means, subject to Section 414(q) of the Code, any      employee of the Company or an Affiliated Company who:  (i) at      any time during the Plan Year or the preceding Plan Year was a five      percent owner (as defined in Code Section 416(i)(l)); or (ii) for the      preceding Plan Year received 415 Compensation from the Company and any      Affiliates in excess of $100,000 (or such higher adjusted amount      prescribed by the Secretary of theTreasury). |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | “Limitation      Year” means the Plan Year. |
|--------|-----|---------------------------------------------------------|

|   | (e) | “Non-highly      Compensated Employee” means an Employee who is not a Highly Compensated      Employee. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------|

| 5.02 | Limitations      on Voluntary Contributions Applicable to Highly Compensated      Employees. |
|------|----------------------------------------------------------------------------------------------|

|   | (a) | The      Actual Contribution Percentage for Members who are Highly Compensated      Employees for a Plan Year shall not exceed the greater  of: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | the      Actual Contribution Percentage of the Members who are Non-highly      Compensated Employees for that Plan Year multiplied by 1.25;      or |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | the      Actual Contribution Percentage for Members who are Non-highly Compensated      Employees for that Plan Year multiplied by 2.0, provided that the Actual      Contribution Percentage for Members who are Highly Compensated Employees      does not exceed the Actual Contribution Percentage for Members who are      Non-highly Compensated Employees by more than 2 percentage      points. |
|--------|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | “Actual      Contribution Percentage” means, for a specified group of Members for a      Plan Year, the average of the ratios (calculated separately for each      Member in such group) of (i) the amount of Voluntary Contributions      actually paid over to the trust on behalf of such Member for the Plan Year      to (ii) the Member’s 415 Compensation for such Plan Year (whether or not      the Employee was a Member for the entire Plan  Year). |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (c) | In      the event that this Plan satisfies the requirements of Section 410(b) of      the Code only if aggregated with one or more other plans, or if one or      more other plans satisfies the requirements of Section 410(b) of the Code      only if aggregated with this Plan, then this Section 5.02 shall be applied      by determining the Actual Contribution Percentage of Members as if all      plans were a single Plan.  For the purposes of this Section 5.02, the      Actual Contribution Percentage for any Member who is a Highly Compensated      Employee for the Plan Year and who is eligible to make employee      contributions, or receives matching contributions, qualified nonelective      contributions or elective deferrals (as such terms are defined in Section      401(m) of the Code) allocated to his account under two or more plans      described in Section 401(a) of the Code or arrangements described under      Section 401(k) of the Code that are maintained by the Company or an      Affiliated Company shall be determined as if all such contributions were      made under a single Plan. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | The      determining and treatment of the Actual Contribution Percentage shall be      made in accordance with Section 401(m) of the Code, Section 1.401(m)-1 of      the Treasury Regulations, and shall satisfy such other requirements as may      be prescribed by the Secretary of theTreasury. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.03 | Correction      of Excess Voluntary Contribution. |
|------|---------------------------------------------------|

| 5.04 | Limitations      on Contributions Applicable to AllMembers. |
|------|-------------------------------------------------------------|

|   | (a) | In      no event shall the Annual Addition to a Member’s Account for any      Limitation Year exceed the lesserof: |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------|

|   | (i) | $40,000      (as adjusted for increases in the cost-of-living under section 415(d) of      the Code), or |
|--------|-----|----------------------------------------------------------------------------------------------------------|

|   | (ii) | 100%      of the Member’s 415 Compensation for the Limitation  Year. |
|--------|------|----------------------------------------------------------------------------|

----

|   | (b) | If      a Member also is covered under another defined contribution plan, a      welfare benefit fund (as defined in Section 419(e) of the Code), or an      individual medical account (as defined in Section 415(1)(2) of the Code),      maintained by an Employer, then the Annual Addition which may be credited      to a Member’s Account under paragraph (a) above for any Limitation Year      shall be reduced by the Annual Additions credited to the Member’s account      under such other plans and welfare benefit funds for the same limitation      year. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | Solely      for purposes of this Section 5.04, the term “Employer” means any      corporation which is a member of a controlled group of corporations (as      defined in Section 414(b) of the Code as modified by Section 415(h)) which      includes the Company; any trade or business (whether or not incorporated)      which is under common control (as defined in Section 414(c) of the Code as      modified by Section 414(h)) with the Company; any organization      (whether or not incorporated) which is a member of an affiliated service      group (as defined in Section 414(m) of the Code) which includes the      Company; and any other entity required to be aggregated with the Company      pursuant to regulations under Section 414(o) of the  Code. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | The      dollar and percentage limitations set forth in this Section 5.04 shall be      adjusted for the cost of living pursuant to Section 415(d) of the      Code. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.05 | Reduction      of Excess Annual Additions. |
|------|--------------------------------------------|

|   | (a) | First,      the amount of his Voluntary Contributions shall be reduced to the extent      that such reduction results in a reduction of the amount by which a      Member’s Annual Addition exceeds such  limitations. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Second,      the amount of his Employer Contributions shall be reduced to the extent      that such reduction results in a reduction of the amount by which a      Member’s Annual Addition exceeds such  limitations. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 5.06 | Deduction      Limitation Applicable to EmployerContributions. |
|------|----------------------------------------------------------------|

----

| 6.01 | Separate      Accounts. |
|------|-------------------------|

| 6.02 | Contributions      to Account. |
|------|--------------------------------|

| 6.03 | Valuation      of Accounts. |
|------|-----------------------------|

|   | (a) | contributions,      withdrawals, distributions and other charges or credits attributable to      the Member’s Account; |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | the      net earnings, gains, losses and expenses and any appreciation or      depreciation in market value of the Investment Funds selected by the      Member for investment of his Account;and |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | with      respect to any amounts credited to the Member’s Account which are not      invested in any of the Investment Funds, the net increase or decrease, as      the case may be, in the value of the portion of the Trust Fund not      invested in any of the Investment Funds due to investment earnings, gains      or losses and any expenses of such portion of the Trust Fund, which      adjustment shall be made in the same proportion that the balance in the      Member’s Account not invested in any of the Investment Funds as of the      last Valuation Date (reduced by any withdrawals, distributions or      transfers from such Account since the last Valuation Date and by the      principal amount of all outstanding loans to such Member) bore to the      total balance of all Members’ Accounts not invested in any of the      Investment Funds (as so reduced) as of such last Valuation      Date. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.04 | Segregated      Accounts. |
|------|---------------------------|

----

| 7.01 | Trust      Fund and Trustee. |
|------|------------------------------|

| 7.02 | Investment      Funds. |
|------|------------------------|

|   | (a) | The      Administrative Committee shall select such investment vehicles as it      determines appropriate to meet the requirements of Section 404(c) of ERISA      and the regulations thereunder relating to the investment of Members’      Accounts at the direction of the Members.  Such investment      vehicles may include mutual funds from the Value Line family of      funds.  The Administrative Committee may select such additional      investment vehicles as it determines appropriate for the investment of      Members’ Accounts. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | The      Administrative Committee may prescribe such rules and restrictions on the      investment of Members’ Accounts in any such investment vehicle as it deems      appropriate. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | In      the event that the fees of any investment manager or investment advisor      are attributable to a particular investment vehicle, the Administrative      Committee may, in its discretion, determine how such expenses shall be      allocated among Members’ Accounts. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 7.03 | Investment      Direction. |
|------|----------------------------|

|   | (a) | The      Administrative Committee, or its designees, shall provide Members with      such information and materials with respect to the Investment Funds as may      be required by Section 404(c) ofERISA. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | A      Member shall have the right to direct the Administrative Committee to      invest his Account in any of the Investment Funds designated for      participant investment in accordance with Section 7.02 of the      Plan.  A Member’s investment direction (or any change in his      investment direction) shall be made in the manner and in such form as the      Administrative Committee shalldirect. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | A      Member’s investment election (or any change in his investment election)      shall be made in increments of 1percent. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (d) | A      Member’s investment election shall remain in effect until the Member      properly files a change of election with the Administrative      Committee. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (e) | In      the event that any Member shall not have directed the investment of all or      a portion of the balance in his account at any time, the Member shall be      deemed to have directed that such balance be invested in such default      Investment Fund as selected by the Administrative Committee, and such assets      shall remain in such Investment Fund until such time as the Member directs      otherwise. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (f) | A      Member may change his investment election with respect to existing      investments, new contributions, or both, effective as of any business      day.  Such change must be made in writing or in accordance with      such other methods as may be established by the Administrative Committee      in accordance with the requirements of Section 404(c) of ERISA and shall      be effective as soon as administratively practicable following the      election. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 8.01 | Voluntary      Contribution Account. |
|------|--------------------------------------|

| 8.02 | Employer      Contribution Account. |
|------|-------------------------------------|

|   | (a) | Upon      a Member’s Total Disability, death, or attainment of his Normal Retirement      Age while an Employee, his interest in his Employer Contribution Account      shall be fully vested andnonforfeitable. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | If      a Member who has not performed one Hour of Service after April 30, 2007      terminates employment before attaining his Normal Retirement Age for any      reason other than Total Disability or death, his vested interest in his      Employer Contribution Account shall be determined in accordance with the      following schedule: |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Completed Years of Service |           | Vested Interest |   |
|-------------------------------------------|--------------------------------------------------------|----------------------|--------|
|                                      |                                                   |                 |   |
| Less      than 3                          |                                                   |                 | 0      | % |
| 3                                         |                                                   |                 | 20     | % |
| 4                                         |                                                   |                 | 40     | % |
| 5                                         |                                                   |                 | 60     | % |
| 6                                         |                                                   |                 | 80     | % |
| 7      or more                            |                                                   |                 | 100    | % |

|   | (ii) | If      a Member who has performed at least one Hour of Service after April 30,      2007 terminates employment before attaining his Normal Retirement Age for      any reason other than Total Disability or death, his vested interest in      his Employer Contribution Account shall be determined in accordance with      the following schedule: |
|--------|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Completed Years of Service |           | Vested Interest |   |
|-------------------------------------------|--------------------------------------------------------|----------------------|--------|
|                                      |                                                   |                 |   |
| Less      than 2                          |                                                   |                 | 0      | % |
| 2                                         |                                                   |                 | 20     | % |
| 3                                         |                                                   |                 | 40     | % |
| 4                                         |                                                   |                 | 60     | % |
| 5                                         |                                                   |                 | 80     | % |
| 6      or more                            |                                                   |                 | 100    | % |

----

| 8.03 | Forfeiture. |
|------|-------------|

| 8.04 | Restoration      of Forfeitures. |
|------|----------------------------------|

|   | (a) | In      the case of a Member who received a distribution of his entire vested      Account balance under the Plan and who is rehired by a Participating      Employer in employment covered under the Plan, then the amount forfeited      pursuant to Section 8.03 shall be restored if the Eligible Employee repays      the full amount of the distribution before the earlier  of: |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | 5      years after the first date on which the Member is subsequently reemployed;      or |
|--------|-----|-------------------------------------------------------------------------------------------|

|   | (ii) | the      date the Member incurs 5 consecutive Breaks in Service following the date      of the distribution. |
|--------|------|--------------------------------------------------------------------------------------------------------------|

|   | (b) | In      the case of a Member who is deemed to have received a distribution of his      entire, vested interest under the Plan and who is rehired by a      Participating Employer, then the amount forfeited pursuant to Section 8.03      shall be restored if the Member again is rehired by the Participating      Employer before the date on which he incurs 5 consecutive Breaks in      Service. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | A      Member who is reemployed by an Affiliated Company after the occurrence of      5 consecutive Breaks in Service shall not have any restoration rights with      respect to the previously forfeited balance in his Employer Contribution      Account. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.05 | Application      of Forfeitures. |
|------|----------------------------------|

|   | (a) | Forfeitures      of Employer Contributions shall be used to pay Plan expenses or reduce the      amount of Employer Contributions which are to be made by the Participating      Employer for the following PlanYear. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | If      an amount must be restored to a reemployed Member’s Employer Contribution      Account in accordance with Section 8.04, such restoration shall be made,      as directed by the Administrative Committee, from forfeitures attributable      to, or net income of the Trust which would otherwise be allocated to      Members employed by such Participating Employer, and/or from a      contribution made by such Participating Employer for that      purpose. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 8.06 | Change      in Vesting Schedule. |
|------|----------------------------------|

|   | (a) | 60      days after the amendment isadopted; |
|--------|-----|---------------------------------------------|

|   | (b) | 60      days after the amendment becomes effective;or |
|--------|-----|-------------------------------------------------------|

|   | (c) | 60      days after the Member is issued written notice of the amendment by the      Administrative Committee. |
|--------|-----|---------------------------------------------------------------------------------------------------------------|

----

| 9.01 | General. |
|------|----------|

| 9.02 | Eligibility      for Loan. |
|------|----------------------------|

|   | (a) | The      Member must be actively employed by a Participating Employer and must have      completed at least 5 Years ofService. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | The      Member must establish to the satisfaction of the Administrative Committee      that a loan is needed to meet an immediate and heavy financial need caused      by a serious illness, accident, or catastrophe incurred  by |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | the      Member, or |
|--------|-----|---------------------|

|   | (ii) | any      of the following individuals if the individual received over one-half of      their support from the Member for the entire twelve month-period prior to      the date on which such loan isrequested: |
|--------|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | the      Member’s spouse, if living with theMember, |
|--------|-----|-----------------------------------------------------------|

|   | (B) | the      Member’s sons and daughters, both natural and legally    adopted, |
|--------|-----|----------------------------------------------------------------------------------|

|   | (C) | the      Member’s parents or grandparents,or |
|--------|-----|----------------------------------------------------|

|   | (D) | the      Member’s brothers or sisters, provided that their principal place of      residence prior to the date that the loan is requested is the Member’s      household. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 9.03 | Minimum      and Maximum Loan Amount. |
|------|---------------------------------------|

|   | (a) | $50,000      reduced by the excess (if any) of |
|--------|-----|------------------------------------------------|

|   | (i) | the      highest outstanding balance of loans from the Plan to the Member during      the one-year period ending on the day before the date the loan is made,      over |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | the      outstanding balance of loans from the Plan to the Member on the date the      loan is made; or |
|--------|------|---------------------------------------------------------------------------------------------------------|

|   | (b) | 50%      of the current balance of the vested portion of the Member’s Employer      Contribution Account, determined as of the most recent Valuation Date      occurring prior to the date on which the loan is  made. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.04 | Loan      Terms. |
|------|------------------|

|   | (a) | A      loan to a Member shall be made on loan application forms designated by the      Administrative Committee and shall be evidenced by the Member’s recourse      promissory note in the form prescribed by the Administrative      Committee. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | The      period for repayment of a loan shall not exceed 5  years. |
|--------|-----|--------------------------------------------------------------------|

|   | (c) | The      annual interest rate on loans will be One Percent plus the Prime Lending      Rate stated in the Money Rates section of The Wall Street      Journal on the first business day of the month in which the loan      application is approved by the Administrative  Committee. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (d) | Loan      repayments of principal and interest shall be amortized in level payments      payable each payroll period over the term of the loan and, for Employees,      shall be made by payroll deduction; provided, that a Member who is on an      approved leave of absence shall continue to repay the loan through monthly      payments of principal and interest due on the first day of each      month.  Loan repayments shall commence with the first full pay      period following the date on which the loan is  received. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (e) | Partial      or full loan prepayments may be made at any time, provided that the      minimum prepayment must be at least $1,000 or, if smaller, the outstanding      balance of the loan.  Partial prepayments will first be credited      against accrued interest and then against outstanding principal on the day      the prepayment is received. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.05 | Collateral. |
|------|-------------|

| 9.06 | Treatment      of Loan Payments. |
|------|----------------------------------|

| 9.07 | Default. |
|------|----------|

|   | (a) | A      Member shall be considered to be in default if the Member (i) misses three      consecutive scheduled monthly repayments or (ii) fails to make an      installment payment when due and does not make that installment period by      the last day of the calendar quarter following the calendar quarter in      which it was due (or any shorter grace period established by the      Administrative Committee). |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (b) | If      a loan is in default and not cured, it shall become immediately due and      payable as of the last day of the month in which it is declared in      default.  If the default is not cured within 30 days, in      addition to any other remedies permitted by law, any outstanding Plan loan      balance (including interest accrued and unpaid thereon) to the Member may      be charged against the Member’s Account at such time as the Member is      permitted to obtain a distribution or withdrawal from his Account under      the terms of the Code (without regard to limitations in the Plan that are      narrower than required by the Code and without regard to whether or not      the Member has attained age 59-1/2 or terminated employment, and whether      or not such charge is on account of any financial hardship of the      Member).  The outstanding loan balance shall be treated as      repaid to the extent of such charge.  The amount of any default      will be treated as a “deemed distribution” within the meaning of Section      72(p) of the Code, and shall be treated as a distribution to the extent of      any charge against the Member’s Account.  The Plan      Administrative Committee will have the legal rights and remedies of a      creditor in collecting the remaining amount of any outstanding loan not      satisfied by a charge against the Member’s  Account. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.08 | Termination      of Employment. |
|------|---------------------------------|

----

| 10.01 | Withdrawals      of Voluntary Contributions. |
|-------|----------------------------------------------|

| 10.02 | General      Rules Applying to Withdrawals of Voluntary  Contributions. |
|-------|-------------------------------------------------------------------------|

|   | (a) | In      the case of a married Member who became a participant in the Plan prior to      May 1, 1995, no payment shall be made to such Member without the written      consent of the Member’s spouse.  Any written consent required of      a Member’s spouse shall acknowledge the effect of the consent and shall be      witnessed by a representative designated by the Administrative Committee      or a notary public.  The consent of a spouse shall not be      required if the Administrative Committee determines that the spouse cannot      be located or that the Code and ERISA otherwise do not require such      consent. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Distribution      of any withdrawal under this Article shall be made as soon as practicable      following the Administrative Committee’s approval of the application for      the withdrawal. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | A      Member may not make a withdrawal from his Account more often than once in      any Plan Year or at such other times as may be permitted pursuant to      uniform rules prescribed by the Administrative  Committee. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | Any      withdrawal made under this Article 10 shall be at least in the amount of      $1,000, or, if smaller, the balance credited to the Member’s Voluntary      Contributions Account. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 10.03 | Distributions      after Attaining Age 70-1/2 |
|-------|-----------------------------------------------|

----

| 11.01 | Termination      of Employment Prior to Normal RetirementAge. |
|-------|---------------------------------------------------------------|

|   | (a) | If      the vested balance of the Member’s Account does not exceed $1,000 (or      $5,000, effective prior to March 28, 2005), distribution shall be made as      soon as practicable after the Valuation Date next following the      termination of employment. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | If      the vested balance of a Member’s Account exceeds $1,000 (or $5,000,      effective prior to March 28, 2005), no distribution will be made without      the prior written consent of the Member.  If such consent is not      given, distribution shall be made as soon as practicable following the      earlier of: |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | the      date on which the Administrative Committee receives a properly completed      distribution election form; or |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------|

|   | (ii) | as      soon as practicable after the later of the Valuation Date following the      Member’s attainment of his Normal Retirement Age or the expiration of the      90-day period beginning on the date on which the Administrative Committee      provides the notices required by Section 402(f) of the Code and Section      1.411(a)-11(c) of the Income Tax Regulations to the  Member. |
|--------|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 11.02 | Termination      of Employment At or After Normal RetirementAge. |
|-------|------------------------------------------------------------------|

|   | (a) | the      date on which the Administrative Committee receives a properly completed      distribution election form; or |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------|

|   | (b) | the      expiration of the 180-day period beginning on the date on which the      Administrative Committee provides the notices required by Section 402(f)      of the Code and Section 1.411(a)-11(c) of the Income Tax Regulations to      the Member. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 11.03 | Death. |
|-------|--------|

|   | (a) | In      the event a Member dies before payment of his Account begins, his      Beneficiary (as determined in accordance with Section 11.08 below) shall      be entitled to receive distribution of the Account as of the Valuation      Date coincident with or next following his death.  Distribution      shall be made as soon as practicable following the earlier    of: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | the      date on which the Administrative Committee receives a properly completed      distribution election form; or |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------|

|   | (ii) | the      expiration of the 90-day period beginning on the date on which the      Administrative Committee provides the notices required by Section 402(f)      of the Code and Section 1.411(a)-11(c) of the Income Tax Regulations to      the designated Beneficiary. |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 11.04 | Form      of Payment . |
|-------|------------------------|

| 11.05 | Direct      Transfer of Eligible RolloverDistribution. |
|-------|--------------------------------------------------------|

----

|   | (a) | Definitions. |
|--------|-----|--------------|

|   | (i) | Eligible      rollover distribution:  An eligible rollover distribution is any      distribution of all or any portion of the balance to the credit of the      distributee, except that an eligible rollover distribution does not      include:  any distribution that is one of a series of      substantially equal periodic payments (not less frequently than annually)      made for the life (or life expectancy) of the distributee or the joint      lives (or joint life expectancies) of the distributee and the      distributee’s designated beneficiary, or for a specified period of ten      years or more; any distribution to the extent such distribution is      required under Section 401(a)(9) of the Code; the portion of any      distribution that is not includible in gross income.  For      purposes of the direct rollover provisions in this Section 11.07, and any      amount that is distributed on account of hardship shall not be an eligible      rollover distribution.  Notwithstanding the foregoing, a portion      of a distribution shall not fail to be an eligible rollover distribution      merely because the portion consists of after-tax employee contributions      which are not includible in gross income.  However, such portion      consisting of after-tax contributions may be transferred only to an      individual retirement account or annuity described in Code Section 408(a)      or (b), or to a qualified defined contribution plan described in Code      Section 401(a) or 403(a) that agrees to separately account for amounts so      transferred, including separately accounting for the portion of such      distribution which is includible in gross income and the portion of such      distribution which is not so includible.  2009 RMDs and Extended      2009 RMDs (as such terms are defined in Section 17.06 of the Plan) will      not be treated as eligible rollover distributions in  2009. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | Eligible      retirement plan:  An eligible retirement plan is an individual      retirement account described in Section 408(a) of the Code, an individual      retirement annuity described in Section 408(b) of the Code, an annuity      plan described in Section 403(a) of the Code, or a qualified trust      described in Section 401(a) of the Code, that accepts the distributee’s      eligible rollover distribution, an annuity contract described in      Section 403(b) of the Code and an eligible plan under      Section 457(b) of the Code which is maintained by a state, political      subdivision of a state, or any agency or instrumentality of a state or      political subdivision of a state and which agrees to separately      account for amounts transferred into such plan from the      Plan.  This definition of eligible retirement plan shall also      apply in the case of a distribution to a surviving Spouse, or to a Spouse      or former Spouse who is the alternate payee under a qualified      domestic relation order, as defined in Section 414(p) of the      Code.  Effective with respect to distributions made after      December 31, 2007, an “eligible retirement plan” shall also mean a Roth      IRA described in Code Section 408A.  Effective with respect to      distributions made after December 31, 2009, in the case of an eligible      rollover distribution to a nonspousal distributee (a ”Nonspouse      Rollover”), an eligible retirement plan is an individual retirement      account described in Section 408(a) of the Code or an individual      retirement annuity described in Section 408(b) of the Code that was      established for the purpose of receiving the distribution on behalf of      such nonspousal distributee.  In order for such eligible      retirement plan to accept a Nonspouse Rollover on behalf of a nonspousal      distributee, (1) a direct trustee-to-trustee transfer must be made to such      eligible retirement plan and shall be treated as an eligible rollover      distribution for purposes of the Code, (2) the individual retirement plan      shall be treated as an inherited individual retirement account or      individual retirement annuity (within the meaning of Section 408(d)(3)(C)      of the Code) for purposes of the Code, and (3) Section 401(a)(9)(B) of the      Code (other than clause (iv) thereof) shall apply to such      plan. |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (iii) | Distributee:  A      distributee includes a Member or former Member.  In addition,      the Member or former Member’s surviving spouse and the Member or former      Member’s spouse or former spouse who is the alternate payee under a      qualified domestic relations order, as defined in Section 414(p) of      the Code, are distributees with regard to the interest of the spouse or      former spouse.  Effective with respect to distributions made      after December 31, 2009, a distributee shall include a Member’s designated      beneficiary who is not the Member’s spouse or former spouse (“nonspousal      distributee”). |
|--------|-------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iv) | Direct      rollover:  A direct rollover is a payment by the plan to the      eligible retirement plan specified by the  distributee. |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------|

| 11.06 | Beneficiary      Designation. |
|-------|-------------------------------|

|   | (a) | Each      Member may designate, in the form and manner prescribed by the      Administrative Committee, one or more persons as the Beneficiary of his      Account; provided, however, that if the Member is survived by a spouse,      such spouse shall be the Member’s sole Beneficiary unless the spouse      consents, in writing and in a form prescribed by the Administrative      Committee, to the Member’s designation of one or more other persons to be      the Beneficiary of all or a portion of the Member’s      Account.  Any Beneficiary designation made by a Member may be      changed or revoked by the Member at any time or from time to time during      his lifetime; provided, however, that any such change or revocation shall      not reduce the portion of the Account payable to his spouse without the      written consent of the spouse.  Any written consent required of      a Member’s spouse shall acknowledge the effect of the consent and shall be      witnessed by a representative designated by the Administrative Committee      or a notary public.  The consent of a spouse shall not be      required if the Administrative Committee determines that the spouse cannot      be located or that the Code and ERISA otherwise do not require such      consent. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | if      no Beneficiary is designated or survives the Member, the balance of his      Account shall be paid to his issue per stirpes; provided, that if there is      no surviving issue, the Account shall be paid to his    estate. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 11.07 | Special      Distribution Rules. |
|-------|----------------------------------|

|   | (a) | If      a Member elects to have his Account distributed in installments, the      amount to be so distributed each year must be at least equal to the      quotient obtained by dividing the Member’s benefit by the life expectancy      of the Member and his Beneficiary.  Life expectancy and joint      and last survivor expectancy shall be computed by the use of the return      multiples contained in Section 1.72-9 of the Income Tax      Regulations.  For purposes of this computation, a Member’s life      expectancy, may be recalculated no more frequently than annually; however,      the life expectancy of a Beneficiary, other than the Member’s spouse, may      not be recalculated.  If the Member’s spouse is not the      Beneficiary, the method of distribution selected must assure that at least      50% of the present value of the amount available for distribution is paid      within the life expectancy of theMember. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | In      the event a Member dies after the commencement of the payment of benefits      under the Plan, the remaining portion of such benefits will continue to be      distributed at least as rapidly as under the method of distribution being      used prior to the Member’s death. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | The      Administrative Committee may establish rules permitting a Member or      Beneficiary who is receiving payment of benefits in installments to elect      to have the balance of the benefits distributed in a single lump sum      payment. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 12.01 | Plan      Administrator. |
|-------|--------------------------|

| 12.02 | Administrative      Committee’s Authority and Powers. |
|-------|-------------------------------------------------------------|

|   | (a) | The      Administrative Committee shall have the exclusive right and full authority      and power, in its sole and absolute discretion, to apply, interpret,      administer and construe the Plan and any other Plan documents and to      decide all matters arising in connection with the operation or      administration of the Plan.  Without limiting the generality of      the foregoing, the Administrative Committee shall have the following      powers and duties: |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | To      formulate, interpret, apply and enforce such rules, regulations and      policies as it deems necessary or proper to administer the      Plan; |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | To      process, and approve or deny, benefit claims and rule on any benefit      exclusions and determine the standard of proof in any  case; |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | To      interpret the Plan, its interpretation thereof to be final and conclusive      on all persons claiming benefits under the Plan.  The      Administrative Committee also has discretion and authority to interpret      Plan terms to reflect the Plan sponsor's intent.  In the event      of a scrivener's error that renders a Plan term inconsistent with the Plan      sponsor's intent, the Plan sponsor's intent controls, and any inconsistent      Plan term is made expressly subject to this  requirement; |
|--------|-------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iv) | To      take all actions and make all decisions with respect to the eligibility      for, and the amount of, benefits payable under the  Plan; |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (v) | To      decide all questions, including legal or factual questions, relating to      the Plan or the calculation and payment of benefits under the      Plan; |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (vi) | To      resolve and/or clarify any ambiguities, inconsistencies and omissions      arising under the Plan or other Plan documents;  and |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------|

|   | (vii) | To      exercise all other powers specified in thePlan. |
|--------|-------|---------------------------------------------------------|

----

|   | (b) | All      determinations and interpretations made by the Administrative Committee      with respect to any matter arising under the Plan and any other Plan      documents shall be final and binding on all affected Members (and their      Beneficiaries) and other individuals claiming benefits under the      Plan.  Any determination made by the Administrative Committee      shall be given deference in the event it is subject to judicial review and      shall be overturned only if it is arbitrary and capricious.  The      Administrative Committee may delegate any other such duties or powers as      it deems necessary to carry out the administration of the Plan and may      adopt such rules for the conduct of its affairs as it deems      appropriate. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 12.03 | Delegation      of Duties and Employment or Agents. |
|-------|-----------------------------------------------------|

| 12.04 | Expenses. |
|-------|-----------|

| 12.05 | Compensation. |
|-------|---------------|

| 12.06 | Exercise      of Discretion. |
|-------|------------------------------|

| 12.07 | Fiduciary      Liability. |
|-------|---------------------------|

|   | (a) | any      action or failure to act, |
|--------|-----|------------------------------------|

|   | (b) | the      payment of any amount under thePlan, |
|--------|-----|-----------------------------------------------|

----

|   | (c) | any      mistake of judgment made by him or on his behalf,  or |
|--------|-----|----------------------------------------------------------------|

|   | (d) | any      omission or wrongdoing of any member of the Administrative      Committee.  No member of the Administrative Committee shall be      personally liable under any contract, agreement, bond, or other instrument      made or executed by him or on his behalf as a member of the Administrative      Committee. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 12.08 | Indemnification      by Participating Employers. |
|-------|--------------------------------------------------|

| 12.09 | Plan      Participation by Fiduciaries. |
|-------|-----------------------------------------|

| 12.10 | Missing      Persons. |
|-------|-----------------------|

| 12.11 | Claims      Procedure. |
|-------|------------------------|

|   | (a) | All      claims for benefits under the Plan by a Member or his Beneficiary with      respect to benefits not received by such person shall be made in writing      to the Administrative Committee, which shall review such      claims.  A decision regarding the claim will be made by the      Administrative Committee within ninety (90) days from the date the claim      is received by the Administrative Committee, unless it is determined that      special circumstances require an extension of time for processing the      claim, not to exceed an additional ninety (90) days.  If such an      extension is required, written notice of the extension will be furnished      to the claimant prior to expiration of the initial 90-day      period.  The notice of extension will indicate the special      circumstances requiring the extension of time and the date by which the      Administrative Committee expects to make a determination with respect to      the claim.  If the extension is required due to the claimant’s      failure to submit information necessary to decide the claim, the period      for making the determination will be tolled from the date on which the      extension notice is sent to the claimant until the date on which the      claimant responds to the Plan’s request for  information. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (b) | A      claimant whose application for benefits under the Plan has been denied, in      whole or in part, will be provided with written notice of the      determination, setting, forth:  (i) the specific reason(s) for      the adverse benefit determination, with references to the specific Plan      provisions on which the determination is based; (ii) a description of      any additional material or information necessary for the claimant to      perfect the claim (including an explanation as to why such material or      information is necessary); and (iii) a description of the Plan’s review      procedures and the applicable time limits, as well as a statement of the      claimant’s right to bring a civil action under ERISA following an adverse      benefit determination on review. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | If      an adverse benefit determination is made by the Administrative Committee,      the claimant (or his/her authorized representative) may request a review      of the determination.  All requests for review must be sent in      writing to the Administrative Committee within sixty (60) days after      receipt of the notice of denial or other adverse benefit      determination.  In connection with the request for review, the      claimant (or his duly authorized representative) may submit written      comments, documents, records, and other information relating to the      claim.  In addition, the claimant will be provided, upon written      request and free of charge, with reasonable access to (and copies of) all      documents, records, and other information relevant to the      claim.  The review by the Administrative Committee will take      into account all comments, documents, records, and other information      submitted by the claimant relating to theclaim. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | A      decision on review will be made by the Administrative Committee within      sixty (60) days after receipt of the claimant’s request for review, unless      the Administrative Committee determines that special circumstances require      an extension of time for processing the request for review, in which case      the decision will be made within an additional sixty (60)      days.  The claimant will be notified in advance of any such      extension.  The notice will describe the special circumstances      requiring the extension, and will inform the claimant of the date as of      which the determination will be made.  If the extension is      required due to the claimant’s failure to submit information necessary to      decide the claim, the period for making the determination will be tolled      from the date on which the extension notice is sent to the claimant until      the date on which the claimant responds to the Plan’s request for      information. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (e) | The      claimant will be notified in writing of the determination on      review.  If an adverse benefit determination is made on review,      the notice will include:  (i) the specific reason(s) for the      determination, with references to the specific Plan provisions on which it      is based; (ii) a statement that the claimant is entitled to receive, upon      request and free of charge, reasonable access to (and copies of) all      documents, records and other information relevant to the claim; and (iii)      a statement of the claimant’s right to bring a civil action under Section      502(a) of ERISA.  The decision of the Administrative Committee      on review shall be final and binding on all  parties. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 13.01 | Amendment. |
|-------|------------|

|   | (a) | no      amendment that materially affects the Trustee’s duties shall be effective      without the written consent of theTrustee; |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | no      amendment shall cause the Trust Fund to be used other than for the      exclusive benefit of Members and their Beneficiaries;  and |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | no      amendment shall eliminate or reduce a “Section 411(d)(6) Protected      Benefit” within the meaning of Section 1.41 l(d)-4 of the Income Tax      Regulations except to the extent permitted by Section 411(d)(6) of the      Code and the regulationsthereunder. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 13.02 | Right      to Terminate Plan. |
|-------|-------------------------------|

| 13.03 | Consequences      of Termination. |
|-------|-----------------------------------|

|   | (a) | If      the Plan is terminated in whole or in part, the interest of each Member      affected by the termination in his Account will become fully vested and      nonforfeitable as of the date of the  termination. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | If      the Plan is terminated in whole or in part, the Administrative Committee      shall determine the date and manner of distribution of all Members’      Accounts. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | The      Administrative Committee shall give prompt notice to each Member (or, if      deceased, his Beneficiary) affected by the Plan’s complete or partial      termination. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 14.01 | Participation. |
|-------|----------------|

| 14.02 | Delegation      of Powers and Authority. |
|-------|------------------------------------------|

| 14.03 | Termination      of Participation. |
|-------|------------------------------------|

|   | (a) | The      participation of any Participating Employer in the Plan shall terminate      (i) automatically at such time that it is no longer an Affiliated      Company, (ii) at such time as determined in the sole discretion of the      Administrative Committee. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | The      Administrative Committee shall notify the Trustee in writing of the      termination of the Plan as to any Participating Employer, and the Trustee      shall not accept any further contributions under the Plan from such      Participating Employer and shall set aside in a separate account such part      of the Trust Fund as the Administrative Committee shall, pursuant to      paragraph (c), determine to be held for the benefit of eligible employees      of the Participating Employer (and their beneficiaries), as of the last      day of the Plan Year which is such Participating Employer’s termination      date under the Plan. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (d) | The      Trust shall continue as to any Participating Employer, despite receipt by      the Trustee of notice of termination of the Plan as to such Participating      Employer, for such time as may be necessary to effect such      termination.  Upon receipt by the Trustee from the      Administrative Committee of notice to terminate the Trust as to such      Participating Employer, the Trustee shall, with reasonable promptness      after receipt of such notice, arrange for the orderly distribution, in      accordance with written instructions of the Administrative Committee which      shall be given in conformity with the provisions of the Plan and ERISA, of      the assets segregated with respect to such Participating Employer pursuant      to this Article 14. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 15.01 | Applicability. |
|-------|----------------|

| 15.02 | Definitions. |
|-------|--------------|

|   | (a) | “Determination Date”      means (i) the last day of the preceding Plan Year, or (ii) in      the case of the first Plan Year, the last day of such Plan      Year. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | “Employer” means the      Company and all AffiliatedCompanies. |
|--------|-----|----------------------------------------------------------------------------|

|   | (c) | “Key Employee” means any      Employee or former Employee (including a deceased Employee) of the      Employer who at any time during the Plan Year that includes the      Determination Date was: |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | an      officer of the Employer having annual compensation greater than $150,000      (as adjusted under Section 416(i)(1) of the  Code). |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | a      5% owner; or |
|--------|------|---------------------|

|   | (iii) | a      1% owner having annual compensation from the Employer in excess of      $150,000. |
|--------|-------|------------------------------------------------------------------------------------------|

|   | (d) | “Permissive Aggregation Group”      means the Required Aggregation Group of plans plus any other plan      or plans of the Participating Employer which, when considered as a group      with the Required Aggregation Group, would continue to satisfy the      requirements of Sections 401(a)(4) and 410 of the  Code. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (e) | “Required Aggregation Group”      means (i) each qualified plan of the Participating Employer in      which at least one Key Employee participates or participated at any time      during the determination period (regardless of whether the plan has      terminated), and (ii) any other qualified plan of the Participating      Employer which enables a plan described in clause (i) to meet the      requirements of Section 401(a)(4) or 410 of the  Code. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (f) | “Top-Heavy Plan” means      with respect to any Plan Year, this plan if any of the following      conditions exist: |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | If      the Top-Heavy Ratio for this Plan exceeds 60% and this Plan is not part of      any Required Aggregation Group or Permissive Aggregation Group of      plans; |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | If      this Plan is a part of a Required Aggregation Group of plans but not part      of a Permissive Aggregation Group and the Top-Heavy Ratio for the group of      plans exceeds 60%; or |
|--------|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | If      this Plan is a part of a Required Aggregation Group and part of a      Permissive Aggregation Group of plans and the Top-Heavy Ratio for the      Permissive Aggregation Group exceeds60%. |
|--------|-------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (g) | “Top-Heavy Ratio” means      as follows: |
|--------|-----|------------------------------------------------------|

|   | (i) | If      the Participating Employer maintains one or more defined contribution      plans (including any Simplified Employee Pension Plan) and the      Participating Employer has not maintained any defined benefit plan which      during the 5-year period ending on the Determination Date(s) has or has      had accrued benefits, the Top-Heavy Ratio for this Plan alone or for the      Required or Permissive Aggregation Group as appropriate is a fraction, the      numerator of which is the sum of the account balances of all Key Employees      as of the Determination Date(s) (including any part of any account balance      distributed in the 5-year period ending on the Determination Date(s), and      the denominator of which is the sum of all account balances (including any      part of any account balance distributed in the 5-year period ending on the      Determination Date(s), both computed in accordance with Section 416 of the      Code and the regulations thereunder.  Both the numerator and      denominator of the Top-Heavy Ratio are increased to reflect any      contribution not actually made as of the determination date, but which is      required to be taken into account on that date under Section 416 of the      Code and the regulationsthereunder. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | If      the Participating Employer maintains one or more defined contribution      plans (including any Simplified Employee Pension Plan) and the      Participating Employer maintains or has maintained one or more defined      benefit plans which during the 5-year period ending on the Determination      Date(s) has or has had any accrued benefits, the Top-Heavy Ratio for any      Required or Permissive Aggregation Group as appropriate is a fraction, the      numerator of which is the sum of account balances under the aggregated      defined contribution plan or plans for all Key Employees, determined in      accordance with clause (i) above, and the present value of accrued benefit      under the aggregated defined benefit plan or plans for all Key Employees      as of the Determination Date(s), and the denominator of which is the sum      of the account balances under the aggregated defined contribution plan or      plans for all participants, determined in accordance with clause (i)      above, and the present value of accrued benefits under the defined benefit      plan or plans for all participants as of the Determination Date(s), all      determined in accordance with Section 416 of the Code and the regulations      thereunder.  The accrued benefits under a defined benefit plan      in both the numerator and denominator of the Top-Heavy Ratio are increased      for any distribution of any accrued benefit made in the five-year period      ending on the DeterminationDate. |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (iii) | For      purposes of clauses (i) and (ii) above, the value of account balances and      the present value of accrued benefits will be determined as of the most      recent Valuation Date that falls within or ends with the 12-month period      ending on the Determination Date, except as provided in Section 416 of the      Code and the regulations thereunder for the first and second plan years of      a defined benefit plan.  The account balances and accrued      benefits of a participant (A) who is not a Key Employee but who was a Key      Employee in a prior year, or (B) who has not been credited with at least      one Hour of Service with any Employer maintaining the plan at any time      during the 5-year period ending on the Determination Date will be      disregarded.  The calculation of the Top-Heavy ratio, and the      extent to which distributions, rollovers, and transfers are taken into      account will be made in accordance with Section 416 of the Code and the      regulations thereunder.  Deductible employee contributions will      not be taken into account for purposes of computing the top-heavy      ratio.  When aggregating plans the value of account balances and      accrued benefits will be calculated with reference to the Determination      Dates that fall within the same calendaryear. |
|--------|-------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iv) | Notwithstanding      the foregoing, effective May 1, 2002, this subsection  (h)(iv)      shall apply for purposes of determining the present values of accrued      benefits and the amounts of account balances of Employees as of the      Determination Date.  The present value of accrued benefits and      the amounts of account balances of an Employee shall include, to the      extent not otherwise included, any amounts distributed to the Participant      or the Participant’s Beneficiary during the Plan Year under the Plan and      any plan aggregated with the Plan under Code Section 416(g)(2), during the      1-year period ending on the Determination Date.  The preceding      sentence shall also apply to distributions under a terminated plan which,      had it not been terminated, would have been aggregated with the Plan under      Code Section 416(g)(2)(A)(i).  In the case of a distribution      made for a reason other than severance from employment, death, or      disability, this provision shall be applied by substituting “5-year      period” for “1-year period.”  The accrued benefit under a      defined benefit plan or the account balance under a defined contribution      plan with respect to any individual who has not performed services for an      Employer maintaining the plan at any time during the 1-year period ending      on the applicable Determination Date or with respect to a Participant who      is not a Key Employee for a Plan Year, although such person was a Key      Employee in a prior Plan Year, shall not be taken into      account. |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 15.03 | Vesting      Requirement and Schedule. |
|-------|----------------------------------------|

|   | (a) | For      any Plan Year during which the Plan is a Top-Heavy Plan, the following      Vesting Schedule shall apply to any Member who has been credited with an      Hour of Service after the Plan initially became a Top-Heavy      Plan: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Years of Service |   | Vested Interest |   |
|----------------------------|--------|----------------------|--------|
| Less      than 2 years     |   |                 | 0      | % |
| 2                          |   |                 | 20     | % |
| 3                          |   |                 | 40     | % |
| 4                          |   |                 | 60     | % |
| 5                          |   |                 | 80     | % |
| 6      or more             |   |                 | 100    | % |

|   | (b) | If      the Plan ceases to be a Top-Heavy Plan, such change shall be considered to      be an amendment of the vesting schedule which is subject to the election      requirements in Section 8.06.  In no event may a Member’s vested      interest be decreased as a result of a change in the Plan’s      status. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 15.04 | Minimum      Contribution. |
|-------|----------------------------|

|   | (a) | If      a Member is a non-Key Employee on the last day of a Top-Heavy Plan Year,      and is not a participant in any other plan maintained by a Participating      Employer that provides him with such a minimum contribution or with a      comparable minimum accrual, the total of the employer contribution      allocated to such Member’s Account for such Top-Heavy Plan Year shall not      be less than 3% of his Compensation for the Top-Heavy Plan Year, the      Participating Employer has no defined benefit plan which designates the      Plan to satisfy Section 401(a)(4) or Section 410 of the Code and the      highest percentage obtained by dividing the sum of the employer      contribution made for the benefit of each Key Employee by the Key      Employee’s Compensation for such Year is less than 3%, such highest      percentage shall be substituted therefor in the preceding      clause. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | In      the event a Member who is a non-Key Employee is covered under both a      defined contribution plan and a defined benefit plan maintained by a      Participating Employer, notwithstanding anything herein to the contrary,      the minimum contribution or benefit required by this Section 15.04 and by      Section 416 of the Code shall be deemed satisfied if any one of the      following rules are satisfied: |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (i) | each      such Member receives the defined benefit minimum as specified in Section      416(c)(1) of the Code; |
|--------|-----|----------------------------------------------------------------------------------------------------------------|

|   | (ii) | the      defined benefit minimum (as defined in clause (i), above) is provided each      such Member by the defined benefit plan and is offset by the benefits      provided under the defined contributionplan; |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | the      defined contribution plan provides aggregate benefits at least comparable      to those provided by the defined benefit plan;  or |
|--------|-------|--------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iv) | if      contributions and forfeitures under the defined contribution plan equal 5%      of the Compensation for each Top-HeavyPlan. |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------|

| 15.05 | Compensation      Limitation. |
|-------|-------------------------------|

----

| 16.01 | Trust      Fund Sole Source of Payments forPlan. |
|-------|--------------------------------------------------|

| 16.02 | Exclusive      Benefit. |
|-------|-------------------------|

| 16.03 | Non-Alienation. |
|-------|-----------------|

| 16.04 | Qualified      Domestic Relations Order. |
|-------|------------------------------------------|

----

| 16.05 | Employment      Rights. |
|-------|-------------------------|

| 16.06 | Return      of Contributions. |
|-------|-------------------------------|

|   | (a) | Except      as specifically provided in the Plan, under no circumstances shall any      funds contributed to the Trust Fund or any assets of the Trust Fund ever      revert to, or be used by, the Company or any Affiliated      Company. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Any      contributions made by a Participating Employer may be returned to the      Participating Employer if: |
|--------|-----|----------------------------------------------------------------------------------------------------------------|

|   | (i) | the      contribution is made by reason of a mistake of fact;  or |
|--------|-----|-------------------------------------------------------------------|

|   | (ii) | the      contribution is conditioned on its deductibility for federal income tax      purposes (each contribution shall be deemed to be so conditioned unless      otherwise stated in writing by the Participating Employer) and such      deduction is disallowed; |
|--------|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 16.07 | Merger,      Consolidation or Transfer. |
|-------|-----------------------------------------|

| 16.08 | Applicable      Law. |
|-------|----------------------|

| 16.09 | Rules      of Construction. |
|-------|-----------------------------|

----

| 16.10 | Provisions      Inconsistent with Qualified Status. |
|-------|-----------------------------------------------------|

----

| 17.01 | General      Rules. |
|-------|---------------------|

| 17.02 | Time      and Manner of Distribution. |
|-------|---------------------------------------|

|   | (a) | The      Member’s entire interest will be distributed, or begin to be distributed,      to the Member no later than the Member’s Required Beginning      Date. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | If      the Member dies before distributions begin, the Member’s entire interest      will be distributed, or begin to be distributed, no later than as      follows: |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | If      the Member's surviving spouse is the Member’s sole designated Beneficiary,      then, unless the Plan provides for an earlier date, distributions to the      surviving spouse will begin by December 31 of the calendar year      immediately following the calendar year in which the Member died, or by      December 31 of the calendar year in which the Member would have attained      age 701⁄2, if later. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | If      the Member’s surviving spouse is not the Member’s sole designated      Beneficiary, then, unless the Plan provides for an earlier date,      distributions to the designated Beneficiary will begin by December 31 of      the calendar year immediately following the calendar year in which the      Member died.  With respect to lump sum distributions, the      preceding sentence shall not apply, and unless the Plan provides for an      earlier date, the Member’s entire interest will be distributed to the      designated Beneficiary by December 31 of the calendar year containing the      fifth anniversary of the Member'sdeath. |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | If      there is no designated Beneficiary as of September 30 of the year      following the year of the Member’s death, unless the Plan provides for an      earlier date, the Member’s entire interest will be distributed by December      31 of the calendar year containing the fifth anniversary of the Member's      death. |
|--------|-------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (iv) | If      the Member’s surviving spouse is the Member’s sole designated Beneficiary      and the surviving spouse dies after the Member but before distributions to      the surviving spouse begin, this Section 17.02(b), other than Section      17.02(b)(i), will apply as if the surviving spouse were the      Member. |
|--------|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | Unless      the Member’s interest is distributed in the form of an annuity purchased      from an insurance company or in a single sum on or before the Required      Beginning Date, as of the first Distribution Calendar Year distributions      will be made in accordance with Sections 17.03 and 17.04 of this      Article.  If the Member's interest is distributed in the form of      an annuity purchased from an insurance company, distributions thereunder      will be made in accordance with the requirements of Section 401(a)(9) of      the Code and the Treasuryregulations. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 17.03 | Required      Minimum Distributions During Member’s Lifetime.  |
|-------|---------------------------------------------------------------------------|

|   | (a) | During      the Member’s lifetime, the minimum amount that will be distributed for      each Distribution Calendar Year is the lesser  of: |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | the      quotient obtained by dividing the Member's Account Balance by the      distribution period in the Uniform Lifetime Table set forth in Section      1.401(a)(9)-9 of the Treasury regulations, using the Member’s age as of      the Member’s birthday in the Distribution Calendar Year;  or |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | if      the Member’s sole designated Beneficiary for the Distribution Calendar      Year is the Member’s spouse, the quotient obtained by dividing the      Member’s Account Balance by the number in the Joint and Last Survivor      Table set forth in Section 1.401(a)(9)-9 of the Treasury regulations,      using the Member’s and spouse’s attained ages as of the Member’s and      spouse’s birthdays in the Distribution Calendar  Year. |
|--------|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Required      minimum distributions will be determined under this Section 17.03      beginning with the first Distribution Calendar Year and up to and      including the Distribution Calendar Year that includes the Member’s date      of death. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 17.04 | Required      Minimum Distributions After Member’sDeath. |
|-------|----------------------------------------------------------------|

|   | (a) | Death      On or After Date DistributionsBegin. |
|--------|-----|-------------------------------------------------|

|   | (i) | If      the Member dies on or after the date distributions begin and there is a      designated Beneficiary, the minimum amount that will be distributed for      each Distribution Calendar Year after the year of the Member’s death is      the quotient obtained by dividing the Member's Account Balance by the      longer of the remaining Life Expectancy of the Member or the remaining      Life Expectancy of the Member’s designated Beneficiary, determined as      follows: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (1) | TheMember’s      remaining Life Expectancy is calculated using the age of the Member in the      year of death, reduced by one for each subsequent  year. |
|--|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (2) | If      the Member’s surviving spouse is the Member’s sole designated Beneficiary,      the remaining Life Expectancy of the surviving spouse is calculated for      each Distribution Calendar Year after the year of the Member’s death using      the surviving spouse’s age as of the spouse’s birthday in that      year.  For Distribution Calendar Years after the year of the      surviving spouse’s death, the remaining Life Expectancy of the surviving      spouse is calculated using the age of the surviving spouse as of the      spouse’s birthday in the calendar year of the spouse’s death, reduced by      one for each subsequent calendaryear. |
|--|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (3) | If      the Member’s surviving spouse is not the Member’s sole designated      Beneficiary, the designated Beneficiary’s remaining Life Expectancy is      calculated using the age of the Beneficiary in the year following the year      of the Member’s death, reduced by one for each subsequent      year. |
|--|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

----

|   | (b) | Death      Before Date Distributions Begin. |
|--------|-----|---------------------------------------------|

|   | (i) | If      the Member dies before the date distributions begin and there is a      designated Beneficiary, the minimum amount that will be distributed for      each Distribution Calendar Year after the year of the Member’s death is      the quotient obtained by dividing the Member's Account Balance by the      remaining Life Expectancy of the Member’s designated Beneficiary,      determined as provided in Section 17.04(a).  With respect to      lump sum distributions, the preceding sentence shall not apply, and unless      the Plan provides for an earlier date, the Member’s entire interest will      be distributed to the designated Beneficiary by December 31 of the      calendar year containing the fifth anniversary of the Member's      death. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | If      the Member dies before the date distributions begin and there is no      designated Beneficiary as of September 30 of the year following the year      of the Member’s death, then, unless the Plan provides for an earlier date,      distribution of the Member's entire interest will be completed by December      31 of the calendar year containing the fifth anniversary of the Member's      death. |
|--------|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | If      the Member dies before the date distributions begin, the Member’s      surviving spouse is the Member’s sole designated Beneficiary, and the      surviving spouse dies before distributions are required to begin to the      surviving spouse under Section 17.02(b)(i), this Section 17.04(b) will      apply as if the surviving spouse were the  Member. |
|--------|-------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 17.05 | Definitions      for Purposes of this Article |
|-------|-----------------------------------------------|

|   | (a) | “Designated      Beneficiary” shall mean the individual who is designated as the      Beneficiary under Section 11.08 of the Plan and is the designated      beneficiary under Section 401(a)(9) of the Code and Section 1.401(a)(9)-1,      Q&A-4, of the Treasuryregulations. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | “Distribution      Calendar Year” shall mean a calendar year for which a minimum distribution      is required.  For distributions beginning before the Member’s      death, the first Distribution Calendar Year is the calendar year      immediately preceding the calendar year which contains the Member's      Required Beginning Date.  For distributions beginning after the      Member’s death, the first Distribution Calendar Year is the calendar year      in which distributions are required to begin under Section      17.02(b).  The required minimum distribution for the Member's      first Distribution Calendar Year will be made on or before the Member's      Required Beginning Date.  The required minimum distribution for      other Distribution Calendar Years, including the required minimum      distribution for the Distribution Calendar      Year in which the Member's Required Beginning Date occurs, will be made on      or before December 31 of that Distribution Calendar Year. |
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|   | (c) | “Life      Expectancy” shall mean life expectancy as computed by use of the Single      Life Table in Section 1.401(a)(9)-9 of the Treasury      regulations. |
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|   | (d) | “Member’s      Account Balance” shall mean the Account Balance as of the last valuation      date in the calendar year immediately preceding the Distribution Calendar      Year (Valuation Calendar Year) increased by the amount of any      contributions made and allocated or forfeitures allocated to the Account      Balance as of dates in the Valuation Calendar Year after the valuation      date and decreased by distributions made in the Valuation Calendar Year      after the valuation date.  The Account Balance for the Valuation      Calendar Year includes any amounts rolled over or transferred to the Plan      either in the Valuation Calendar Year or in the Distribution Calendar Year      if distributed or transferred in the Valuation Calendar    Year. |
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|   | (e) | “Required      Beginning Date” shall mean the April 1st      of the calendar year following the later of (i) the calendar in which the      Member attains age 70-1/2, or (ii) the calendar year in which the Member      retires, provided however, that in the case of a Member who is a 5% owner      (as defined in Code Section 416(i)(1)(B)) at any time during the      5-Plan-Year period ending in the calendar year in which such Member      attains age 70-1/2, benefits payable to such 5% owner must commence no      later than the April 1st      following the end of the calendar year in which such 5% owner attains age      70-1/2, or the April 1st      following the end of any subsequent calendar year if he or she becomes a      5% owner during such subsequent calendaryear. |
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| 17.06 | 2009      Required Minimum Distributions |
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|   | ADMINISTRATIVE      COMMITTEE OF THE VALUE LINE,INC.      PROFIT SHARING AND SAVINGS PLAN |   |
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