Exhibit 10.7


                     HOME FEDERAL SAVINGS & LOAN ASSOCIATION
                              AMENDED AND RESTATED
                     EXECUTIVE DEFERRED INCENTIVE AGREEMENT


         THIS EXECUTIVE DEFERRED INCENTIVE AGREEMENT (the "Agreement") is
adopted this _________ day of _________________, 20__, by and between HOME
FEDERAL SAVINGS & LOAN ASSOCIATION, a nationally-chartered savings and loan
association located in Nampa, Idaho (the "Bank"), and _________________ (the
"Executive").

         On _________________, the Bank and the Executive entered into the Home
Federal Savings & Loan Association Executive Deferred Incentive Agreement (the
"Prior Agreement"). This Agreement amends and restates the Prior Agreement, and
any amendments thereto, in its entirety.

         The purpose of this Agreement is to provide specified benefits to the
Executive, a member of a select group of management or highly compensated
employees who contribute materially to the continued growth, development and
future business success of the Bank. This Agreement shall be unfunded for tax
purposes and for purposes of Title I of the Employee Retirement Income Security
Act of 1974 ("ERISA"), as amended from time to time. The Bank will pay the
benefits from its general assets.

         The Bank and the Executive agree as provided herein.


                                    Article 1
                                   Definitions


         Whenever used in this Agreement, the following words and phrases shall
have the meanings specified:

1.1      "Beneficiary" means each designated person, or the estate of the
         deceased Executive, entitled to benefits, if any, upon the death of the
         Executive determined pursuant to Article 6.

1.2      "Beneficiary Designation Form" means the form established from time to
         time by the


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         Plan Administrator that the Executive completes, signs and returns to
         the Plan Administrator to designate one or more Beneficiaries.

1.3      "Board" means the board of directors of the Company.

1.4      "Change in Control" means

         (i)      Any "person," as such term is used in Sections 13(d) and 14(d)
                  of the Securities Exchange Act of 1934, as amended (the
                  "Exchange Act") (other than the Company or any person (as
                  hereinafter defined) acting on behalf of the Company as
                  underwrite pursuant to an offering who is temporarily holding
                  securities in connections with such offering, any trustee or
                  other fiduciary holding securities under an employee benefit
                  plan of the Company, or any corporation owned, directly or
                  indirectly, by the stockholders of the Company in
                  substantially the same proportions as their ownership of stock
                  of the Company), is or becomes the "beneficiary owner" (as
                  defined in Rule 13d-3 under the Exchange Act), directly or
                  indirectly, of securities of the Company representing 25% or
                  more of the combined voting power of the Company's then
                  outstanding securities;

         (ii)     Individuals who are members of the Board on the Commencement
                  Date (the "Incumbent Board") cease for any reason to
                  constitute at least a majority thereof, provided that any
                  person becoming a director subsequent to the Commencement Date
                  whose election was approved by a vote of at least
                  three-quarters of the directors comprising the Incumbent Board
                  or whose nomination for election by the Company's stockholders
                  was approved by the nominating committee serving under an
                  Incumbent Board or who as appointed as a result of a change at
                  the direction of the OTS or the FDIC, shall be considered a
                  member of the Incumbent Board;

         (iii)    The stockholders of the Company approve a merger or
                  consolidation of the Company with any other corporation, other
                  than (1) a merger or consolidation which would result in the
                  voting securities of the Company outstanding immediately prior
                  thereto continuing to represent (either by remaining
                  outstanding or by being converted into voting securities of
                  the surviving entity) more than 50% of the combined voting
                  power of the voting securities of the Company or such
                  surviving entity outstanding immediately after such merger or
                  consolidation or (2) a merger or consolidation effected to
                  implement a recapitalization of the Company (or similar
                  transaction) in which no person (as hereinabove defined)
                  acquires more than 25% of the combined voting power of the
                  Company's then outstanding securities; or

         (iv)     The stockholders of the Company approve a plan of complete
                  liquidation of the Company or an agreement for the sale or
                  disposition by the Company of all or substantially all of the
                  Company's assets (or any transaction having a similar effect);
                  provided that the term "Change in Control" shall not include
                  an


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                  acquisition of securities by an employee benefit plan of the
                  Bank or the Company or a change in the composition of the
                  Board at the direction of the OTS or the FDIC.

         Notwithstanding the foregoing, a "Change in Control" shall not be
         deemed to have occurred in the event of a conversion of the Company's
         mutual holding company to stock form or in connection with any
         reorganization or action used to effect such conversion.

1.5      "Change in Control Benefit" means the benefit described in Section 4.5.

1.6      "Code" means the Internal Revenue Code of 1986, as amended.

1.7      "Commencement Date" means the date the conversion of the Bank from the
         mutual to stock form of organization is completed.

1.8      "Company" means Home Federal Bancorp, Inc.

1.9      "Deferral Account" means the Bank's accounting of the incentive awards,
         if any, determined under Article 2, plus accrued interest.

1.10     "Disability" means the Executive suffering a sickness, accident or
         injury which has been determined by the insurance carrier of any
         individual or group disability insurance policy covering the Executive,
         or by the Social Security Administration, to be a disability rendering
         the Executive totally and permanently disabled. The Executive must
         submit proof to the Plan Administrator of the insurance carrier's or
         Social Security Administration's determination upon the request of the
         Plan Administrator.

1.11     "Disability Benefit" means the benefit described in Section 4.4.

1.12     "Early Retirement Date" means the Executive attaining age sixty-two
         (62).

1.13     "Early Retirement Benefit" means the benefit described in Section 4.2.

1.14     "Early Termination" means the Termination of Employment before the
         Early Retirement Date for reasons other than death, Disability,
         Termination for Cause or Involuntary Termination.

1.15     "Early Termination Benefit" means the benefit described in Section 4.3.

1.16     "Early Termination Date" means the month, day and year in which Early
         Termination occurs.


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1.17     "Effective Date" means _________________.

1.18     "Extraordinary Items" means those items recognized by Generally
         Accepted Accounting Principles as extraordinary that substantially
         affect shareholder equity and/or the Bank's assets. Examples of such
         items include but are not limited to stock redemptions, mergers,
         acquisitions, stock splits and other items of that nature.

1.19     "Growth Rate of Net Worth" means the percentage change in the Bank's
         net worth ("Net Worth") over a one-year period, measured on September
         30 of each year. For example, deferrals occurring in the Plan Year
         ending September 30, 1997 would be credited the Growth Rate of Net
         Worth determined on September 30, 1996 by taking the Bank's Net Worth
         on September 30, 1996 less the Bank's Net Worth on September 30, 1995
         divided by the September 30, 1995 Net Worth.

1.20     "Involuntary Termination" means the termination of the employment of
         the Executive

         (i)      By either the Company or the Bank or both without the
                  Executive's express written consent; or

         (ii)     By the Executive by reason of a material diminution of or
                  interference with his duties, responsibilities or benefits,
                  including (without limitation) any of the following actions
                  unless consented to in writing by the Executive:

                  a.       A requirement that the Executive by based at any
                           place other than Nampa, Idaho, or within a radius of
                           35 miles from the location of the Company's
                           administrative offices as of the Effective Date,
                           except for reasonable travel on Company or Bank
                           business;

                  b.       A material demotion of the Executive;

                  c.       A material reduction in the number or seniority of
                           personnel reporting to the Executive or a material
                           reduction in the frequency with which, or in the
                           nature of the matters with respect to which such
                           personnel are to report to the Executive, other than
                           as part of a Bank- or Company-wide reduction in
                           staff;

                  d.       A reduction in the Executive's salary or a material
                           adverse change in the Employee's perquisites,
                           benefits, contingent benefits or vacation, other than
                           as part of an overall program applied uniformly and
                           with equitable effect to all members of the senior
                           management of the Bank or the Company; or


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                  e.       A material permanent increase in the required hours
                           of work or the workload of the Executive.

         The term "Involuntary Termination" does not include termination of
         employment due to death or disability, attainment of Normal Retirement
         Age, or suspension or temporary or permanent prohibition from
         participation in the conduct of the Bank's affair under Section 8 of
         the Federal Deposit Insurance Act ("FDIA")

1.21     "Normal Retirement Age" means the Executive's sixty-fifth (65th)
         birthday.

1.22     "Norman Retirement Benefit" means the benefit described in Section 4.1.

1.23     "Normal Retirement Date" means the later of the Normal Retirement Age
         or Termination of Employment.

1.24     "Plan Administrator" means the plan administrator described in Article
         9.

1.25     "Plan Year" means the Bank's fiscal year ending on each September 30,
         except that the first Plan Year shall be a short plan year commencing
         on the Effective Date and ending on the next following September 30.

1.26     "Return On Assets (ROA)" means the Bank's after-tax net income at the
         end of the most recent fiscal year, before payment of any common stock
         dividends and adjusted for Extraordinary Items, divided by the Bank's
         average assets for the same fiscal year, as determined by the Bank's
         independent auditor based upon certified financial statements for the
         pertinent year.

1.27     "Return On Equity (ROE)" means the Bank's after-tax net income at the
         end of the most recent fiscal year, before payment of any common stock
         dividends and adjusted for Extraordinary Items, divided by the Bank's
         average equity for the same fiscal year, as determined by the Bank's
         independent auditor based upon certified financial statements for the
         pertinent year

1.28     "Termination for Cause" has that meaning set forth in Article 7.

1.29     "Termination of Employment" means the Executive ceases to be employed
         by the Bank for any reason, voluntarily or involuntarily, other than by
         reason of a leave of absence approved by the Bank.


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                                    Article 2
                                    Incentive


2.1      Incentive Award. For Plan Years ending after 9/30/2003, the Bank's ROA
         and ROE for the most recent completed Plan Year shall determine the
         Executive's Incentive Award Percentage, in accordance with the
         following chart:

                                [See Appendix A]

         The above chart is subject to change at the sole discretion of the
         Bank's Board of Directors, and such change shall be prospective and not
         effective until the Plan Year immediately following such change.

         The Incentive Award is calculated annually by taking the Executive's
         base salary as of September 30 of the Plan Year for which the ROA and
         ROE were calculated times the Incentive Award Percentage. For example,
         if the Bank's ROE is 15.6% and ROA is 1.31% and the Executive's base
         salary was $50,000 for the Plan Year ended September 30, 200X, the
         Incentive Award for 200X would be $24,000 ($50,000 X 48%).


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2.2      Incentive Deferral. As of December 31 of each year while this Agreement
         is in effect, the Bank shall declare the Incentive Award for the most
         recently completed Plan Year in the form of compensation and credit
         such amount to the Deferral Account.


                                    Article 3
                                Deferral Account


3.1      Establishing and Crediting. The Bank shall establish a Deferral Account
         on its books for the Executive, and shall credit to the Deferral
         Account the following amounts:

         3.1.1    Deferrals. The Incentive Deferral as determined under Article
                  2.

         3.1.2    Interest. On September 30 of each Plan Year and immediately
                  prior to the payment of any benefits, unless otherwise stated,
                  interest shall be credited to the account balance since the
                  preceding credit under this Section 3.1.2, if any, at an
                  annual rate equal to the Growth Rate of Net Worth determined
                  as of the end of the most recent completed fiscal year,
                  compounded annually.

         The Deferral Account shall be debited to reflect any withdrawals or
         distributions.

3.2      Statement of Accounts. The Bank shall provide to the Executive, within
         ninety (90) days after the end of each Plan Year, a statement setting
         forth the Deferral Account balance as of the end of the preceding Plan
         Year.

3.3      Accounting Device Only. The Deferral Account is solely a device for
         measuring amounts to be paid, if any, under this Agreement. The
         Deferral Account is not a trust fund of any kind. The Executive is a
         general unsecured creditor of the Bank for the payment of benefits. The
         benefits represent the mere Bank promise to pay such benefits. The
         Executive's rights are not subject in any manner to anticipation,
         alienation, sale, transfer, assignment, pledge, encumbrance,
         attachment, or garnishment by the Executive's creditors.


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                                    Article 4
                            Benefits During Lifetime

4.1      Normal Retirement Benefit. Upon Termination of Employment on or after
         the Normal Retirement Age for reasons other than death, the Bank shall
         pay to the Executive the benefit described in this Section 4.1 in lieu
         of any other benefit under this Article.

         4.1.1    Amount of Benefit. The Normal Retirement Benefit under this
                  Section 4.1 is the Deferral Account balance as of the Plan
                  Year ending immediately prior to the Executive's Termination
                  of Employment.

         4.1.2    Payment of Benefit. The Bank shall pay the Normal Retirement
                  Benefit to the Executive in one hundred eighty (180)
                  consecutive equal monthly installments commencing on the first
                  day of the month following the Executive's Normal Retirement
                  Date. The Bank shall continue to credit interest at an annual
                  rate of seven and one-half percent (7.5%), compounded monthly,
                  on the remaining Deferral Account balance during the
                  installment period.

4.2      Early Retirement Benefit. Upon Termination of Employment after the
         Early Retirement Date but before the Normal Retirement Age, and for
         reasons other than death or Disability, the Bank shall pay to the
         Executive the benefit described in the Section 4.2 in lieu of any other
         benefit under this Article.

         4.2.1    Amount of Benefit. The Early Retirement Benefit under this
                  Section 4.2 is the greater of (a) or (b) as follows:

                  (a)      The vested Deferral Account balance calculated under
                           Section 4.3.1; or

                  (b)      The Deferral Account balance as of the Plan Year
                           ending immediately prior to the Executive's
                           Termination of Employment multiplied by the
                           applicable percentage from the following table based
                           on the number of full or partial months Termination
                           of Employment precedes Normal Retirement Age.


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<PAGE>


<TABLE>
<CAPTION>
                           --------------------------------------------------------------------------
                                 Number of Full or Partial Months        Applicable Percentage
                           --------------------------------------------------------------------------
<S>                                           <C>                               <C>
                                               1-12                             91.67%
                           --------------------------------------------------------------------------
                                              13-24                             83.33%
                           --------------------------------------------------------------------------
                                              25-36                             75.00%
                           --------------------------------------------------------------------------
</TABLE>

         4.2.2    Payment of Benefit. The Bank shall pay the Early Retirement
                  Benefit to the Executive in one hundred eighty (180)
                  consecutive equal monthly installments commencing on the first
                  day of the month following the Executive's Termination of
                  Employment. The Bank shall continue to credit interest at an
                  annual rate of seven and one-half percent (7.5%), compounded
                  monthly, on the remaining Deferral Account balance during the
                  installment period

4.3      Early Termination Benefit. Upon Termination of Employment prior to the
         Early Retirement Date for reasons other than death, Disability or
         Involuntary Termination, the Bank shall pay to the Executive the
         benefit described in this Section 4.3 in lieu of any other benefit
         under this Article.

         4.3.1    Amount of Benefit. The Early Termination Benefit under this
                  Section 4.3 is the Deferral Account balance as of the Plan
                  Year ending immediately prior to the Executive's Termination
                  of Employment subject to the following vesting schedule:


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                 ---------------------------------------------------------------
                          Completed Plan Years           Vested Percentage
                 ---------------------------------------------------------------
                                  < 1                            0%
                 ---------------------------------------------------------------
                                   1                            10%
                 ---------------------------------------------------------------
                                   2                            20%
                 ---------------------------------------------------------------
                                   3                            30%
                 ---------------------------------------------------------------
                                   4                            40%
                 ---------------------------------------------------------------
                                   5                            50%
                 ---------------------------------------------------------------
                                   6                            60%
                 ---------------------------------------------------------------
                                   7                            70%
                 ---------------------------------------------------------------
                                   8                            80%
                 ---------------------------------------------------------------
                                   9                            90%
                 ---------------------------------------------------------------
                                  10 +                          100%
                 ---------------------------------------------------------------

         4.3.2    Payment of Benefit. The Bank shall pay the Early Termination
                  Benefit to the Executive in one hundred eighty (180)
                  consecutive equal monthly installments commencing on the first
                  day of the month following the Executive's Normal Retirement
                  Age. The Bank shall continue to credit interest at an annual
                  rate of seven and one-half percent (7.5%), compounded monthly,
                  on the remaining Deferral Account balance during the
                  installment period.

4.4      Disability Benefit. Upon Termination of Employment due to Disability
         prior to the Normal Retirement Age, the Bank shall pay to the Executive
         the benefit described in this Section 4.4 in lieu of any other benefit
         under this Article.

         4.4.1    Amount of Benefit. The Disability Benefit under this Section
                  4.4 is the Deferral Account balance as of the Plan Year ending
                  immediately prior to the Executive's Termination of
                  Employment.

         4.4.2    Payment of Benefit. The Bank shall pay the Disability Benefit
                  to the Executive in one hundred eighty (180) consecutive equal
                  monthly installments commencing on the first day of the month
                  following the Executive's Termination of Employment. The Bank
                  shall continue to credit interest at an annual rate of seven
                  and one-half percent (7.5%), compounded monthly, on the
                  remaining Deferral Account balance during the installment
                  period.

4.5      Change in Control Benefit. Upon Involuntary Termination within
         twenty-four (24) months following a Change in Control while the
         Executive is in the active service of the Bank, the Bank shall pay to
         the Executive the benefit


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         described in this Section 4.5 in lieu of any other benefit under this
         Article.

         4.5.1    Amount of Benefit. The Change in Control Benefit under this
                  Section 4.5 is the Deferral Account balance as of the Plan
                  Year ending immediately prior to the Executive's Involuntary
                  Termination.

         4.5.2    Payment of Benefit. The Bank shall pay the Change in Control
                  Benefit to the Executive in a one hundred eighty (180)
                  consecutive equal monthly installments commencing on the first
                  day of the month following the Executive's Normal Retirement
                  Age. The Bank shall continue to credit interest at an annual
                  rate of seven and one-half percent (7.5%), compounded monthly,
                  on the remaining Deferral Account balance during the
                  installment period.

         4.5.3    Excess Parachute Payment. Notwithstanding any other provision
                  of this Agreement, if payments and the value of benefits
                  received or to be received under this Agreement, together with
                  any other amounts and the value of benefits received or to be
                  received by the Executive, would cause any amount to be
                  nondeductible by the Company or any of the Consolidated
                  Subsidiaries for federal income tax purposes pursuant to or by
                  reason of Section 280G of the Code, then payments and benefits
                  under this Agreement shall be reduced (not less than zero) to
                  the extent necessary so as to maximize amounts and the value
                  of benefits to be received by the Executive without causing
                  any amount to become nondeductible pursuant to or by reason of
                  Section 280G of the Code. For this purpose, the term
                  "Consolidated Subsidiaries" means any subsidiary or
                  subsidiaries of the Company (or its successors) that are part
                  of the affiliated group (as defined in Section 1504 of the
                  Code, without regard to subsection (b) thereof) that includes
                  the Bank, including but not limited to the Company.

4.6      Hardship Distribution. If an unforeseeable emergency arising from the
         death of a family member, divorce, sickness, injury, catastrophe or
         similar event outside the control of the Executive or Beneficiary
         occurs, the Bank, following petition by the Executive or the
         Beneficiary and in its sole discretion, may distribute to the Executive
         or Beneficiary all or a portion of the Deferral Account balance need to
         address the unforeseeable emergency. In no event shall the distribution
         be greater than is necessary to relieve the financial hardship, plus
         the amount of income taxes on such distribution. Provided, however,
         that if legislation and related regulations are enacted that provide
         for a specific definition and procedure for unforeseeable emergencies,
         such legislation and regulations shall automatically upon enactment
         apply to this Agreement.


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                                    Article 5
                                 Death Benefits


5.1      Death During Active Service. If the Executive dies while in the active
         service of the Bank, the Bank shall pay to the Executive's Beneficiary
         the benefit described in this Section 5.1 in lieu of the benefits of
         Article 4.

         5.1.1    Amount of Benefit. The benefit under Section 5.1 is the
                  greater of (a) the Deferral Account balance as of the Plan
                  Year ending immediately prior to the date of the Executive's
                  death, or (b) ($_______).

         5.1.2    Payment of Benefit. The Bank shall pay the benefit to the
                  Beneficiary in one hundred eighty (180) consecutive equal
                  monthly installments commencing within sixty (60) days
                  following the Executive's death and continuing on the first of
                  each month thereafter. The Bank shall continue to credit
                  interest at an annual rate of seven and one-half percent
                  (7.5%), compounded monthly, on the remaining Deferral Account
                  balance during the installment period.

5.2      Death During Payment of a Benefit. If the Executive dies after any
         benefit payments have commenced under Article 4 of this Agreement but
         before receiving all such payments, the Bank shall pay the remaining
         benefits to the Beneficiary at the same time and in the same amounts
         they would have been paid to the Executive had the Executive survived.

5.3      Death After Termination of Employment But Before Payment of a Benefit
         Commences. If the Executive is entitled to any benefit payments under
         Article 4 of this Agreement, but dies prior to the commencement of said
         benefit payments, the Bank shall pay the same benefit payments to the
         Beneficiary that the Executive was entitled to prior to death except
         that the benefit payments shall commence within sixty (60) days
         following the date of the Executive's death.


                                    Article 6
                                  Beneficiaries


6.1      Beneficiary Designation. The Executive shall have the right, at any
         time, to designate a Beneficiary(ies) to receive any benefits payable
         under this Agreement upon the death of the Executive. The Beneficiary
         designated under this Agreement may be the same as or different from
         the beneficiary designation under any other benefit plan of the Bank in
         which the Executive participates.


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6.2      Beneficiary Designation: Change. The Executive shall designate a
         Beneficiary by completing and signing the Beneficiary Designation Form,
         and delivering it to the Plan Administrator or its designated agent.
         The Executive's Beneficiary designation shall be deemed automatically
         revoked if the Beneficiary predeceases the Executive or if the
         Executive names a spouse as Beneficiary and the marriage is
         subsequently dissolved. The Executive shall have the right to change a
         Beneficiary by completing, signing and otherwise complying with the
         terms of the Beneficiary Designation Form and the Plan Administrator's
         rules and procedures, as in effect from time to time. Upon the
         acceptance by the Plan Administrator of a new Beneficiary Designation
         Form, all Beneficiary designations previously filed shall be cancelled.
         The Plan Administrator shall be entitled to rely on the last
         Beneficiary Designation Form filed by the Executive and accepted by the
         Plan Administrator prior to the Executive's death.

6.3      Acknowledgment. No designation or change in designation of a
         Beneficiary shall be effective until received, accepted and
         acknowledged in writing by the Plan Administrator or its designated
         agent.

6.4      No Beneficiary Designation. If the Executive dies without a valid
         beneficiary designation, or if all designated Beneficiaries predecease
         the Executive, then the Executive's spouse shall be the designated
         Beneficiary. If the Executive has no surviving spouse, the benefits
         shall be made to the personal representative of the Executive's estate.

6.5      Facility of Payment. If the Plan Administrator determines in its
         discretion that a benefit is to be paid to a minor, to a person
         declared incompetent, or to a person incapable of handling the
         disposition of that person's property, the Plan Administrator may
         direct payment of such benefit to the guardian, legal representative or
         person having the care or custody of such minor, incompetent person or
         incapable person. The Plan Administrator may require proof of
         incompetence, minority or guardianship as it may deem appropriate prior
         to distribution of the benefit. Any payment of a benefit shall be a
         payment for the account of the Executive and the Executive's
         Beneficiary, as the case may be, and shall be a complete discharge of
         any liability under the Agreement for such payment amount.


                                    Article 7
                               General Limitations


7.1      Suicide or Misstatement. The Bank shall not pay any benefit under this


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         Agreement if the Executive commits suicide within two of the Effective
         Date. In addition, the Bank shall not pay any benefit under this
         Agreement if the Executive has made any material misstatement of fact
         on any application for life insurance owned by the Bank on the
         Executive's life.


                                    Article 8
                          Claims and Review Procedures


8.1      Claims Procedure. An Executive or Beneficiary ("claimant") who has not
         received benefits under this Agreement that he or she believes should
         be paid shall make a claim for such benefits as follows:


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<PAGE>


         8.1.1    Initiation - Written Claim. The claimant initiates a claim by
                  submitting to the Plan Administrator a written claim for the
                  benefits.

         8.1.2    Timing of Plan Administrator Response. The Plan Administrator
                  shall respond to such claimant within ninety (90) days after
                  receiving the claim. If the Plan Administrator determines that
                  special circumstances require additional time for processing
                  the claim, the Plan Administrator can extend the response
                  period by an additional ninety (90) days by notifying the
                  claimant in writing, prior to the end of the initial ninety
                  (90) day period that an additional period is required. The
                  notice of extension must set forth the special circumstances
                  and the date by which the Plan Administrator expects to render
                  its decision.

         8.1.3    Notice of Decision. If the Plan Administrator denies part or
                  all of the claim, the Plan Administrator shall notify the
                  claimant in writing of such denial. The Plan Administrator
                  shall write the notification in a manner calculated to be
                  understood by the claimant. The notification shall set forth:

                  (a)      The specific reasons for the denial,
                  (b)      A reference to the specific provisions of this
                           Agreement on which the denial is based,
                  (c)      A description of any additional information or
                           material necessary for the claimant to perfect the
                           claim and an explanation of why it is needed,
                  (d)      An explanation of this Agreement's review procedures
                           and the time limits applicable to such procedures,
                           and
                  (e)      A statement of the claimant's right to bring a civil
                           action under ERISA Section 502(a) following an
                           adverse benefit determination on review.

8.2      Review Procedure. If the Plan Administrator denies part or all of the
         claim, the claimant shall have the opportunity for a full and fair
         review by the Plan Administrator of the denial, as follows:

         8.2.1    Initiation - Written Request. To initiate the review, the
                  claimant, within 60 days after receiving the Plan
                  Administrator's notice of denial, must file with the Plan
                  Administrator a written request for review.

         8.2.2    Additional Submissions - Information Access. The claimant
                  shall then have the opportunity to submit written comments,
                  documents, records and other information relating to the
                  claim. The Plan Administrator shall also provide the claimant,
                  upon request and free of charge, reasonable access to, and
                  copies of, all documents, records and other information
                  relevant (as defined in applicable ERISA regulations) to the
                  claimant's claim for benefits.

         8.2.3    Considerations on Review. In considering the review, the Plan
                  Administrator shall take into account all materials and
                  information the claimant submits relating


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<PAGE>


                  to the claim, without regard to whether such information was
                  submitted or considered in the initial benefit determination.

         8.2.4    Timing of Plan Administrator Response. The Plan Administrator
                  shall respond in writing to such claimant within 60 days after
                  receiving the request for review. If the Plan Administrator
                  determines that special circumstances require additional time
                  for processing the claim, the Plan Administrator can extend
                  the response period by an additional 60 days by notifying the
                  claimant in writing, prior to the end of the initial 60-day
                  period that an additional period is required. The notice of
                  extension must set forth the special circumstances and the
                  date by which the Plan Administrator expects to render its
                  decision.

         8.2.5    Notice of Decision. The Plan Administrator shall notify the
                  claimant in writing of its decision on review. The Plan
                  Administrator shall write the notification in a manner
                  calculated to be understood by the claimant. The notification
                  shall set forth:

                  (a)      The specific reasons for the denial,
                  (b)      A reference to the specific provisions of this
                           Agreement on which the denial is based,
                  (c)      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 (as defined in applicable ERISA
                           regulations) to the claimant's claim for benefits,
                           and
                  (d)      A statement of the claimant's right to bring a civil
                           action under ERISA Section 502(a).

                                    Article 9
                           Amendments and Termination

9.1      Generally. This Agreement may be amended or terminated only by a
         written agreement signed by the Bank and the Executive.

9.2      Exceptions. Notwithstanding Section 8.1, the Company's or the Bank's
         Board of Directors may amend or terminate the Agreement at any time if
         either:

         9.2.1    The Bank's Board of Directors determines that the Executive is
                  no longer a member of a select group of management or highly
                  compensated employees, as that phrase applies to ERISA, for
                  reasons other than death, Disability or retirement; or

         9.2.2    Pursuant to legislative, judicial or regulatory action,
                  continuation of the Agreement would (i) cause benefits to be
                  taxable to the Executive prior to actual receipt, (ii) result
                  in significant financial penalties or other significantly


                                       16
<PAGE>


                  detrimental ramifications to the Bank (other than the
                  financial impact of paying the benefits), or (iii) violate any
                  law or regulation. In no event shall this Agreement be
                  terminated under this section without payment to the Executive
                  of the Deferral Account in a lump sum within sixty (60) days
                  of such termination.

9.3      In the event of such amendment or termination under Section 9.2, the
         Executive shall be 100% vested in his or her Deferral Account balance.
         In the event of any termination under Section 9.2, the Bank shall pay
         to the Executive his or her Deferral Account balance in a lump sum
         within (30) days of such termination, determined as if the date of such
         termination were the date of the Executive's Termination of Employment
         under Section 4.3.


                                   Article 10
                           Administration of Agreement

10.1     Plan Administrator Duties. This Agreement shall be administered by a
         Plan Administrator which shall consist of the Board, or such committee
         or person(s) as the Board shall appoint. The Executive may be a member
         of the Plan Administrator. The Plan Administrator shall also have the
         discretion and authority to (i) make, amend, interpret and enforce all
         appropriate rules and regulations for the administration of this
         Agreement and (ii) decide or resolve any and all questions including
         interpretations of this Agreement, as may arise in connection with the
         Agreement.

10.2     Agents. In the administration of this Agreement, the Plan Administrator
         may employ agents and delegate to them such administrative duties as it
         sees fit, (including acting through a duly appointed representative),
         and may from time to time consult with counsel who may be counsel to
         the Bank.

10.3     Binding Effect of Decisions. The decision or action of the Plan
         Administrator with respect to any question arising out of or in
         connection with the administration, interpretation and application of
         the Agreement and the rules and regulations promulgated hereunder shall
         be final and conclusive and binding upon all persons having any
         interest in the Agreement.

10.4     Indemnity of Plan Administrator. The Bank shall indemnify and hold
         harmless the members of the Plan Administrator against any and all
         claims, losses, damages, expenses or liabilities arising from any
         action or failure to act with respect to this Agreement, except in the
         case of willful misconduct by the Plan Administrator or any of its
         members.

10.5     Bank Information. To enable the Plan Administrator to perform its
         functions, the Bank shall supply full and timely information to the
         Plan Administrator on all matters relating to the date and
         circumstances of the retirement, Disability, death, or Termination of
         Employment of the Executive, and such other pertinent information as
         the Plan Administrator may reasonably require.


                                       17
<PAGE>


                                   Article 11
                                  Miscellaneous

11.1     Binding Effect. This Agreement shall bind the Executive and the Bank,
         and their beneficiaries, survivors, executors, successors,
         administrators and transferees.

11.2     No Guarantee of Employment. This Agreement is not a contract for
         employment. It does not give the Executive the right to remain an
         employee of the Bank, nor does it interfere with the Bank's right to
         discharge the Executive. It also does not require the Executive to
         remain an employee nor interfere with the Executive's right to
         terminate employment at any time.

11.3     Non-Transferability. Benefits under this Agreement cannot be sold,
         transferred, assigned, pledged, attached or encumbered in any manner.

11.4     Tax Withholding. The Bank shall withhold any taxes that, in its
         reasonable judgment, are required to be withheld from the benefits
         provided under this Agreement. The Executive acknowledges that the
         Bank's sole liability regarding taxes is to forward any amounts
         withheld to the appropriate taxing authority(ies).

11.5     Applicable Law. The Agreement and all rights hereunder shall be
         governed by the laws of the State of Idaho, except to the extent
         preempted by the laws of the United States of America.

11.6     Unfunded Arrangement. The Executive and beneficiary are general
         unsecured creditors of the Bank for the payment of benefits under this
         Agreement. The benefits represent the mere promise by the Bank to pay
         such benefits. The rights to benefits are not subject in any manner to
         anticipation, alienation, sale, transfer, assignment, pledge,
         encumbrance, attachment, or garnishment by creditors. Any insurance on
         the Executive's life is a general asset of the Bank to which the
         Executive and beneficiary have no preferred or secured claim.

11.7     Reorganization. The Bank shall not merge or consolidate into or with
         another company, or reorganize, or sell substantially all of its assets
         to another company, firm, or person unless such succeeding or
         continuing company, firm, or person agrees to assume and discharge the
         obligations of the Bank under this Agreement. Upon the occurrence of
         such event, the term "Bank" as used in this Agreement shall be deemed
         to refer to the successor or survivor company.

11.8     Entire Agreement. This Agreement constitutes the entire agreement
         between the


                                       18
<PAGE>


         Bank and the Executive as to the subject matter hereof. No rights are
         granted to the Executive by virtue of this Agreement other than those
         specifically set forth herein.

11.9     Interpretation. Wherever the fulfillment of the intent and purpose of
         this Agreement requires, and the context will permit, the use of the
         masculine gender includes the feminine and use of the singular includes
         the plural.

11.10    Alternative Action. In the event it shall become impossible for the
         Bank or the Plan Administrator to perform any act required by this
         Agreement, the Bank or Plan Administrator may in its discretion perform
         such alternative act as most nearly carries out the intent and purpose
         of this Agreement and is in the best interests of the Bank.

11.11    Headings. Article and section headings are for convenient reference
         only and shall not control or affect the meaning or construction of any
         of its provisions.

11.12    Validity. In case any provision of this Agreement shall be illegal or
         invalid for any reason, said illegality or invalidity shall not affect
         the remaining parts hereof, but this Agreement shall be construed and
         enforced as if such illegal and invalid provision has never been
         inserted herein.

11.13    Notice. Any notice or filing required or permitted to be given to the
         Bank or Plan Administrator under this Agreement shall be sufficient if
         in writing and hand-delivered, or sent by registered or certified mail,
         to the address below:



                    -----------------------------------------

                    -----------------------------------------

                    -----------------------------------------


         Such notice shall be deemed given as of the date of delivery or, if
         delivery is made by mail, as of the date shown on the postmark on the
         receipt for registration or certification.


         Any notice or filing required or permitted to be given to the Executive
         under this


                                       19
<PAGE>


         Agreement shall be sufficient if in writing and hand-delivered, or sent
         by mail, to the last known address of the Executive.


                                       20
<PAGE>


         IN WITNESS WHEREOF, the Executive and a duly authorized representative
of the Bank have signed this Agreement.


EXECUTIVE:                               BANK:


                                         HOME FEDERAL SAVINGS & LOAN ASSOCIATION

                                         By:
                                            ------------------------------------
----------------------------             Title:
                                               ---------------------------------


                                       21
<PAGE>

HOME FEDERAL SAVINGS & LOAN ASSOCIATION
Executive Deferred Incentive Agreement
================================================================================
BENEFICIARY DESIGNATION FORM

<TABLE>
<CAPTION>
Karen Wardwell, Robert Schoelkoph, Lynn Sander

Return on
  Assets
<S>         <C>     <C>     <C>     <C>     <C>    <C>     <C>     <C>     <C>     <C>     <C>    <C>     <C>     <C>     <C>
 1.36%      28.8    28.8    28.8    28.8    28.8   28.8    28.8    28.8    28.8    28.8    28.8   28.8    28.8    28.8    28.8
 1.32%      26.4    26.4    26.4    26.4    26.4   26.4    26.4    26.4    26.4    26.4    26.4   26.4    26.4    26.4    28.8
 1.27%      24.0    24.0    24.0    24.0    24.0   24.0    24.0    24.0    24.0    24.0    24.0   24.0    24.0    26.4    28.8
 1.23%      22.2    22.2    22.2    22.2    22.2   22.2    22.2    22.2    22.2    22.2    22.2   22.2    24.0    26.4    28.8
 1.18%      19.8    19.8    19.8    19.8    19.8   19.8    19.8    19.8    19.8    19.8    19.8   22.2    24.0    26.4    28.8
 1.14%      17.4    17.4    17.4    17.4    17.4   17.4    17.4    17.4    17.4    17.4    19.8   22.2    24.0    26.4    28.8
 1.11%      15.6    15.6    15.6    15.6    15.6   15.6    15.6    15.6    15.6    17.4    19.8   22.2    24.0    26.4    28.8
 1.09%      13.8    13.8    13.8    13.8    13.8   13.8    13.8    13.8    15.6    17.4    19.8   22.2    24.0    26.4    28.8
 1.06%      12.0    12.0    12.0    12.0    12.0   12.0    12.0    13.8    15.6    17.4    19.8   22.2    24.0    26.4    28.8
 1.04%      10.2    10.2    10.2    10.2    10.2   10.2    12.0    13.8    15.6    17.4    19.8   22.2    24.0    26.4    28.8
 1.01%       8.4     8.4     8.4     8.4     8.4   10.2    12.0    13.8    15.6    17.4    19.8   22.2    24.0    26.4    28.8
 0.99%       7.2     7.2     7.2     7.2     8.4   10.2    12.0    13.8    15.6    17.4    19.8   22.2    24.0    26.4    28.8
 0.96%       6.0     6.0     6.0     7.2     8.4   10.2    12.0    13.8    15.6    17.4    19.8   22.2    24.0    26.4    28.8
 0.94%       4.8     4.8     6.0     7.2     8.4   10.2    12.0    13.8    15.6    17.4    19.8   22.2    24.0    26.4    28.8
 0.91%       3.6     4.8     6.0     7.2     8.4   10.2    12.0    13.8    15.6    17.4    19.8   22.2    24.0    26.4    28.8
            10.45%  10.72%  11.00%  11.27%  11.54% 11.81%  12.08%  12.36%  12.63%  12.90%  13.38% 13.85%  14.33%  14.80%  15.28%
         ----------------------------------------------------------------------------------------------------------------------
                                                        Return on Equity
         ----------------------------------------------------------------------------------------------------------------------


Dan Stevens

Return on
  Assets
 1.36%      48.0    48.0    48.0    48.0    48.0   48.0    48.0    48.0    48.0    48.0    48.0   48.0    48.0    48.0    48.0
 1.32%      44.0    44.0    44.0    44.0    44.0   44.0    44.0    44.0    44.0    44.0    44.0   44.0    44.0    44.0    48.0
 1.27%      40.0    40.0    40.0    40.0    40.0   40.0    40.0    40.0    40.0    40.0    40.0   40.0    40.0    44.0    48.0
 1.23%      37.0    37.0    37.0    37.0    37.0   37.0    37.0    37.0    37.0    37.0    37.0   37.0    40.0    44.0    48.0
 1.18%      33.0    33.0    33.0    33.0    33.0   33.0    33.0    33.0    33.0    33.0    33.0   37.0    40.0    44.0    48.0
 1.14%      29.0    29.0    29.0    29.0    29.0   29.0    29.0    29.0    29.0    29.0    33.0   37.0    40.0    44.0    48.0
 1.11%      26.0    26.0    26.0    26.0    26.0   26.0    26.0    26.0    26.0    29.0    33.0   37.0    40.0    44.0    48.0
 1.09%      23.0    23.0    23.0    23.0    23.0   23.0    23.0    23.0    26.0    29.0    33.0   37.0    40.0    44.0    48.0
 1.06%      20.0    20.0    20.0    20.0    20.0   20.0    20.0    23.0    26.0    29.0    33.0   37.0    40.0    44.0    48.0
 1.04%      17.0    17.0    17.0    17.0    17.0   17.0    20.0    23.0    26.0    29.0    33.0   37.0    40.0    44.0    48.0
 1.01%      14.0    14.0    14.0    14.0    14.0   17.0    20.0    23.0    26.0    29.0    33.0   37.0    40.0    44.0    48.0
 0.99%      12.0    12.0    12.0    12.0    14.0   17.0    20.0    23.0    26.0    29.0    33.0   37.0    40.0    44.0    48.0
 0.96%      10.0    10.0    10.0    12.0    14.0   17.0    20.0    23.0    26.0    29.0    33.0   37.0    40.0    44.0    48.0
 0.94%       8.0     8.0    10.0    12.0    14.0   17.0    20.0    23.0    26.0    29.0    33.0   37.0    40.0    44.0    48.0
 0.91%       6.0     8.0    10.0    12.0    14.0   17.0    20.0    23.0    26.0    29.0    33.0   37.0    40.0    44.0    48.0
            10.45%  10.72%  11.00%  11.27%  11.54% 11.81%  12.08%  12.36%  12.63%  12.90%  13.38% 13.85%  14.33%  14.80%  15.28%
         ----------------------------------------------------------------------------------------------------------------------
                                                        Return on Equity
         ----------------------------------------------------------------------------------------------------------------------


Roger Eisenbarth

Return on
  Assets
 1.36%     36.48   36.48   36.48   36.48   36.48  36.48   36.48   36.48   36.48   36.48   36.48  36.48   36.48   36.48   36.48
 1.32%     33.44   33.44   33.44   33.44   33.44  33.44   33.44   33.44   33.44   33.44   33.44  33.44   33.44   33.44   36.48
 1.27%     30.40   30.40   30.40   30.40   30.40  30.40   30.40   30.40   30.40   30.40   30.40  30.40   30.40   33.44   36.48
 1.23%     28.12   28.12   28.12   28.12   28.12  28.12   28.12   28.12   28.12   28.12   28.12  28.12   30.40   33.44   36.48
 1.18%     25.08   25.08   25.08   25.08   25.08  25.08   25.08   25.08   25.08   25.08   25.08  28.12   30.40   33.44   36.48
 1.14%     22.04   22.04   22.04   22.04   22.04  22.04   22.04   22.04   22.04   22.04   25.08  28.12   30.40   33.44   36.48
 1.11%     19.76   19.76   19.76   19.76   19.76  19.76   19.76   19.76   19.76   22.04   25.08  28.12   30.40   33.44   36.48
 1.09%     17.48   17.48   17.48   17.48   17.48  17.48   17.48   17.48   19.76   22.04   25.08  28.12   30.40   33.44   36.48
 1.06%     15.20   15.20   15.20   15.20   15.20  15.20   15.20   17.48   19.76   22.04   25.08  28.12   30.40   33.44   36.48
 1.04%     12.92   12.92   12.92   12.92   12.92  12.92   15.20   17.48   19.76   22.04   25.08  28.12   30.40   33.44   36.48
 1.01%     10.64   10.64   10.64   10.64   10.64  12.92   15.20   17.48   19.76   22.04   25.08  28.12   30.40   33.44   36.48
 0.99%      9.12    9.12    9.12    9.12   10.64  12.92   15.20   17.48   19.76   22.04   25.08  28.12   30.40   33.44   36.48
 0.96%      7.60    7.60    7.60    9.12   10.64  12.92   15.20   17.48   19.76   22.04   25.08  28.12   30.40   33.44   36.48
 0.94%      6.08    6.08    7.60    9.12   10.64  12.92   15.20   17.48   19.76   22.04   25.08  28.12   30.40   33.44   36.48
 0.91%      4.56    6.08    7.60    9.12   10.64  12.92   15.20   17.48   19.76   22.04   25.08  28.12   30.40   33.44   36.48
           10.45%  10.72%  11.00%  11.27%  11.54% 11.81%  12.08%  12.36%  12.63%  12.90%  13.38% 13.85%  14.33%  14.80%  15.28%
         ----------------------------------------------------------------------------------------------------------------------
                                                        Return on Equity
         ----------------------------------------------------------------------------------------------------------------------
</TABLE>