----

|            |                                            | PAGE                                                      |
|-----------------|-------------------------------------------------|-----------------------------------------------------------|
|            |                                            |                                                      |   |
| ARTICLE      1  | Establishment      and Purpose                  | 2                                                         |
|            |                                            |                                                      |   |
| ARTICLE      2  | Section      409A Plans and Organization        | 2                                                         |
|            | 2.1                                             | Section      409A Plans                                   | 2 |
|            | 2.2                                             | Organization                                              | 3 |
|            | 2.3                                             | Section      409A Compliance                              | 3 |
|            |                                            |                                                      |   |
| ARTICLE      3  | Administration                                  | 3                                                         |
|            | 3.1                                             | Administrator                                             | 3 |
|            | 3.2                                             | Duties                                                    | 3 |
|            | 3.3                                             | Agents                                                    | 3 |
|            | 3.4                                             | Binding      Effect of Decisions                          | 3 |
|            | 3.5                                             | Employer      Information                                 | 4 |
|            |                                            |                                                      |   |
| ARTICLE      4  | Participation                                   | 4                                                         |
|            | 4.1                                             | Eligibility      and Commencement of Participation        | 4 |
|            | 4.2                                             | Special      Rule for Initial Participation               | 4 |
|            | 4.3                                             | Termination      of Participation                         | 4 |
|            |                                            |                                                      |   |
| ARTICLE      5  | Annual      Make-Up Award                       | 4                                                         |
|            | 5.1                                             | Eligibility                                               | 4 |
|            | 5.2                                             | Amount      of Annual Make-Up Award                       | 5 |
|            | 5.3                                             | Payment                                                   | 6 |
|            |                                            |                                                      |   |
| ARTICLE      6  | SERP      II Account Balance Plan for Employees | 6                                                         |
|            | 6.1                                             | Elective      Deferrals                                   | 6 |
|            | 6.2                                             | Non-Elective      Deferrals                               | 7 |
|            | 6.3                                             | FICA      and Other Taxes                                 | 8 |
|            | 6.4                                             | Distributions                                             | 8 |
|            | 6.5                                             | Additional      Distribution Rules                        | 9 |
|            | 6.6                                             | Subsequent      Changes in Time and Form of Distributions | 11 |
|            |                                            |                                                      |   |
| ARTICLE      7  | Accounts      and Investments                   | 11                                                        |
|            | 7.1                                             | Establishment      of Accounts                            | 11 |
|            | 7.2                                             | Timing      of Credits to Accounts                        | 11 |
|            | 7.3                                             | Vesting                                                   | 11 |
|            | 7.4                                             | Investments                                               | 11 |
|            | 7.5                                             | Valuation      Date                                       | 12 |
|            |                                            |                                                      |   |
| ARTICLE      8  | SERP      II Retirement Benefit                 | 12                                                        |
|            | 8.1                                             | Eligibility                                               | 12 |
|            | 8.2                                             | Vesting      and Forfeiture                               | 12 |
|            | 8.3                                             | Retirement      Benefit                                   | 12 |
|            | 8.4                                             | Time      and Form of Distributions                       | 13 |
|            | 8.5                                             | Additional      Distribution Rules                        | 13 |
|            | 8.6                                             | Subsequent      Changes in Time and Form of Payment       | 15 |
|            | 8.7                                             | FICA      and Other Taxes                                 | 15 |
|            |                                            |                                                      |   |
| ARTICLE      9  | Payment      Acceleration and Delay             | 16                                                        |
|            | 9.1                                             | Permitted      Accelerations of Payment                   | 16 |
|            | 9.2                                             | Permissible      Payment Delays                           | 17 |
|            | 9.3                                             | Suspension      Not Allowed.                              | 17 |
|            |                                            |                                                      |   |
| ARTICLE      10 | Beneficiary      Designation                    | 17                                                        |
|            | 10.1                                            | Beneficiary                                               | 17 |
|            | 10.2                                            | No      Beneficiary Designation                           | 17 |
|            |                                            |                                                      |   |
| ARTICLE      11 | Claims      Procedures                          | 18                                                        |
|            | 11.1                                            | Presentation      of Claim                                | 18 |
|            | 11.2                                            | Notification      of Decision                             | 18 |
|            | 11.3                                            | Review      of a Denied Claim                             | 19 |
|            | 11.4                                            | Decision      on Review                                   | 19 |
|            | 11.5                                            | Other      Remedies                                       | 20 |
|            |                                            |                                                      |   |
| ARTICLE      12 | Amendment      or Termination                   | 20                                                        |
|            |                                            |                                                      |   |
| ARTICLE      13 | Miscellaneous      Provisions                   | 20                                                        |
|            | 13.1                                            | Unsecured      General Creditor                           | 20 |
|            | 13.2                                            | Employer’s      Liability                           | 20 |
|            | 13.3                                            | Nonassignability                                          | 21 |
|            | 13.4                                            | No      Right to Employment                               | 21 |
|            | 13.5                                            | Incompetency                                              | 21 |
|            | 13.6                                            | Tax      Withholding                                      | 21 |
|            | 13.7                                            | Furnishing      Information                               | 21 |
|            | 13.8                                            | Notice                                                    | 21 |
|            | 13.9                                            | Gender      and Number                                    | 22 |
|            | 13.10                                           | Headings                                                  | 22 |
|            | 13.11                                           | Applicable      Law and Construction                      | 22 |
|            | 13.12                                           | Invalid      or Unenforceable Provisions                  | 22 |
|            | 13.13                                           | Successors                                                | 22 |
|            |                                            |                                                      |   |
| APPENDIX      A |                                            |                                                      | 23 |

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09

| 2.1   | Section      409A Plans. |
|-----------------|--------------------------|

| 2.1.1   | An      elective account balance plan for Employees for purposes of Elective      Deferrals; |
|-------------------|----------------------------------------------------------------------------------------------|

| 2.1.2   | A      non-elective account balance plan for Employees for purposes of      Non-Elective Deferrals; and |
|-------------------|---------------------------------------------------------------------------------------------------------|

| 2.1.3   | A      non-account balance plan forEmployees. |
|-------------------|-----------------------------------------------|

----

| 2.2   | Organization. Except as otherwise provided in this section      or in a specific section, all provisions of the Plan apply to all amounts      deferred under any Article of the  Plan. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.2.1   | The      provisions of Article 5 apply only for purposes of identifying employees      eligible to receive an Annual Make-Up Award and the amount of the award,      if any. |
|-------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.2.2   | The      provisions of Articles 6 and 7 apply only to the extent that SERP II      provides for Employees’ Elective Deferrals, or Non-Elective Deferrals or      both, which, for purposes of Section 409A, represent the elective and      non-elective account balance plans identified in subsections 2.1.1 and      2.1.2, respectively. |
|-------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.2.3   | The      provisions of Article 8 apply only to the extent that SERP II provides for      Retirement Benefits, which represent the non-account balance plan      identified in subsection 2.1.3. |
|-------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.3   | Section      409A Compliance.      To the extent that      any provision of the Plan would cause a conflict with the requirements of      Section 409A, or would cause the administration of the Plan to fail to      satisfy Section 409A, such provision shall be deemed null and void to the      extent permitted by applicable law. Nothing herein shall be construed as a      guarantee of any particular tax treatment to a      Participant. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.1   | Administrator. |
|-----------------|----------------|

| 3.2   | Duties. |
|-----------------|---------|

| 3.3   | Agents. |
|-----------------|---------|

| 3.4   | Binding      Effect of Decisions. |
|-----------------|-----------------------------------|

----

| 3.5   | Employer      Information. |
|-----------------|----------------------------|

| 4.1   | Eligibility and      Commencement ofParticipation. |
|-----------------|----------------------------------------------------|

| 4.2   | Special      Rule for Initial Participation. |
|-----------------|----------------------------------------------|

| 4.3   | Termination      of Participation. |
|-----------------|------------------------------------|

| 5.1   | Eligibility. |
|-----------------|--------------|

----

| 5.2   | Amount of Annual      Make-Up Award. |
|-----------------|--------------------------------------|

| 5.2.1   | Flexible      Dollar Makeup.  The      Flexible Dollar Makeup for a Plan Year shall equal the product of A and B,      with A equal to the sum of (i) 2% and (ii) the Participant’s life      insurance percentage under the Minnesota Power and Affiliated Companies      Flexible Compensation Plan for nonunion employees, and B equal to the sum      of: (a) the total of the Participant’s Annual Incentive Award and other      awards (to the extent included in calculations for the Retirement Plans)      for such year, and (b) the Participant’s Salary (determined as of October      1 of the prior Plan Year) in excess of the Code section 401(a)(17)      limitation in effect for that PlanYear. |
|-------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.2.2   | RSOP      Allocation Makeup.  For a      Participant who was a Participant as of September 30, 2006, for so long as      he remains continuously eligible as a Participant, the RSOP Allocation      Makeup for a Plan Year shall equal the product of C and D, with C equal to      the sum of (i) 1.5% and (ii) the percentage (if any) being allocated for      that year as an excess amount pursuant to the RSOP, and D equal to the sum      of (a) the total of the Participant’s Annual Incentive Award and other      award (to the extent included in calculations for the Retirement Plans)      for such year, and (b) the amount of the Participant’s Salary in excess of      the Code section 401(a)(17) limitation in effect for that Plan      Year. For      a Participant who becomes a Participant on or after October 1, 2006, the      RSOP Allocation Makeup for a Plan Year shall equal the product of E and F,      with E equal to the sum of: (i) 6% and (ii) the percentage, if any, being      allocated as an excess amount pursuant to the RSOP; and F equal to the sum      of (a) the total of the Participant’s Annual Incentive Award and other      award (to the extent included in calculations for the Retirement Plans)      for the year, and (b) the amount of the Participant’s Salary in excess of      the Code section 401(a)(17) limitation in effect for that Plan      Year. If      a Participant ceases to be an Eligible Employee during a Plan Year, the      RSOP Allocation Makeup for that Plan Year will be calculated      by:  (i) taking into account the full Annual Incentive Award and      other award (to the extent included in calculations for the Retirement      Plans) and, (ii) with respect to any Participant whose base salary exceeds      the Code section 401(a)(17) limitation in effect for that Plan Year,      prorating the Participant’s Salary to reflect the period during the Plan      Year for which the Participant was an Eligible      Employee. |
|-------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 5.2.3   | RSOP      Match Allocation Makeup.  The RSOP      Match Allocation Makeup for a Plan Year shall equal the excess of G over      H, with G equal to the lesser of: (i) the sum of the Participant’s      Elective Deferrals out of Salary and RSOP deferrals (including both      pre-tax and Roth after-tax deferrals), and (ii) with respect to any      Eligible Employee who was a Participant as of September 30, 2006, for so      long as he remains continuously eligible as a Participant, 4% of the      Participant’s Salary plus Bonus; or with respect to any Eligible Employee      who becomes a Participant on or after October 1, 2006, 5% of the      Participant’s Salary plus Bonus; and H equal to RSOP matching      contributions for the Plan Year on behalf of the    Participant. |
|-------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.3   | Payment. |
|-----------------|----------|

| 6.1   | Elective      Deferrals. |
|-----------------|--------------------------|

| 6.1.1   | Deferral      Elections.  For each      Plan Year, a Participant may elect to defer some or all of Salary, Bonus,      and, if eligible, an Annual Make-up Award, Severance Pay and Other      Awards.  Elections are effective on a calendar year basis and      become irrevocable no later than the date specified by the Administrator,      but in any event before the beginning of the Plan Year to which the      elections relate.  A Participant’s elections will become      effective only if the forms required by the Administrator have been      properly completed and signed by the Participant, timely delivered to the      Administrator, and accepted by the Administrator.  A Participant      who fails to file elections before the required date will be treated as      having elected not to defer any amounts for the following Plan      Year.  For any Plan Year the Administrator may, in its sole      discretion, decide not to allow one or more Participants to defer certain      types of compensation. |
|-------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.1.2   | Special      Rule for Performance-Based Compensation.  The      Administrator, in its complete and sole discretion, may allow a      Participant to revise a deferral election with respect to a Bonus if the      Administrator determines that the Bonus is performance-based compensation      within the meaning of Section 409A and the election becomes irrevocable no      later than the earlier of: (a) six months preceding the end of the      performance period to which the Bonus relates; or (b) the date as of which      the Bonus has become readily ascertainable, within the meaning of Section      409A. |
|-------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 6.1.3   | Special      Rule for Severance Pay.  A      Participant may elect to defer all or a portion of Severance Pay by filing      with the Administrator an irrevocable deferral election no later than the      date the Participant obtains a legally binding right to the Severance      Pay. |
|-------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.1.4   | Cancellation      of Deferral Election due to Disability.  If a      Participant becomes disabled, the Administrator may, in its sole      discretion, cancel the Participant’s deferral election, with respect to      amounts to be deferred on or after the cancellation, by the end of the      year during which the Participant becomes disabled, or, if later, the      15th      day of the third month following the date on which the Participant becomes      disabled.  For purposes of this Section, a Participant shall be      disabled if the Participant is suffering from any medically determinable      physical or mental impairment resulting in the Participant’s inability to      perform the duties of his position or any substantially similar position,      if such impairment can be expected to result in death or can be expected      to last for a continuous period of six months. The Participant may elect to defer amounts for      the Plan Year Following his return to employment and for every Plan year      thereafter while an Eligible Employee, provided the Participant's deferral      election otherwise complies with all of the requirements of this      Section. |
|-------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.1.5   | Cancellation      of Deferral Election due to Unforeseeable Emergency.  If a      Participant experiences an Unforeseeable Emergency during a Plan Year, the      Participant may submit to the Administrator a written request to cancel      Elective Deferrals for the Plan Year to satisfy the Unforeseeable      Emergency.  If the Administrator either approves the      Participant’s request to cancel Elective Deferrals for the Plan Year, or      approves a request for a distribution of in accordance with Section 6.4.6,      then effective as of the date the request is approved the Administrator      shall cancel the Participant’s deferral elections for the remainder of the      Plan Year.  A Participant whose Elective Deferrals are canceled      during a Plan Year in accordance with this section may elect Elective      Deferrals for the following Plan Year; provided, however, if required to      comply with Treasury Regulations section 1.401(k)-1(d)(3), the Participant      may not elect to defer any amounts attributable to periods less than six      months from the date on which the Participant receives a distribution on      account of an UnforeseeableEmergency. |
|-------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.1.6   | Withholding      of Deferrals.  The      Administrator will withhold Elective Deferrals not later than the end of      the calendar year during which the Company would otherwise have paid the      amounts to the Participant but for the Participant’s deferral      election.  The Administrator will not withhold Elective      Deferrals from a Participant’s Salary during any period in which the      Participant is on an unpaid leave ofabsence. |
|-------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 6.2   | Non-Elective      Deferrals. |
|-----------------|------------------------------|

| 6.2.1   | Annual      Make-Up Award.  If the      Administrator determines that a Participant’s Salary exceeds the Code      section 401(a)(17) limit, the Administrator shall automatically credit the      Participant’s Annual Make-up Award to the Participant’s      Account. |
|-------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.2.2   | 162(m)      Deferrals.  The      Administrator shall automatically credit a Participant’s 162(m) Deferrals      to the Participant’s Account. |
|-------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.3   | FICA      and Other Taxes. |
|-----------------|----------------------------|

| 6.4   | Distributions. |
|-----------------|----------------|

| 6.4.1   | Specified      Year.  A      Participant may elect to receive a distribution of Elective Deferrals in a      Specified Year, which may be no earlier than the third Plan Year beginning      after the date on which the Participant initially elects to receive a      distribution in a Specified Year.  Except as otherwise provided      in this subsection or in Section 6.6, once a Participant has elected to      receive a distribution in a Specified Year, the Participant may not elect      to receive a distribution in a different Specified      Year.  Beginning during the year preceding any Specified Year      previously elected by the Participant, the Participant may elect to      receive a distribution of Elective Deferrals in a later Specified Year,      subject, however, to the restrictions of this subsection.  All      amounts distributed in a Specified Year will be paid in a single lump      sum. |
|-------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.4.2   | Separation      from Service.  A      Participant may elect to receive a distribution commencing either upon a      Separation from Service, or during any of the first five years following      the year of the Separation from Service.  A Participant may      elect to receive a distribution in the form of a lump sum, monthly      installments over a period of five (5), ten (10), or fifteen (15) years,      or a combination of both a lump sum and  installments. |
|-------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 6.4.3   | Disability.  A      Participant may elect to receive a distribution on account of      Disability.  Distributions upon Disability will commence on the      earlier of the Participant’s 65th      birthday or the second anniversary of the Disability, unless changed in      accordance with Section 6.6.  A Participant may elect to receive      the distribution in the form of a lump sum, monthly installments over a      period of five (5), ten (10), or fifteen (15) years, or a combination of      both a lump sum and installments.  Notwithstanding any other      election by a Participant relating to a distribution upon Disability, if a      Participant dies after commencement of a Disability but before the year      during which distributions would commence, the Participant’s Account shall      be distributed in accordance with the Participant’s election regarding      distributions upon death. |
|-------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.4.4   | Death.  A      Participant may elect to receive a distribution commencing upon death or      during any of the first five years following the year of death. A      Participant may elect to receive a distribution in the form of a lump sum,      monthly installments over a period of five (5), ten (10), or fifteen (15)      years, or a combination of both a lump sum and    installments. |
|-------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.4.5   | Unforeseeable      Emergency.  A      Participant may submit a written request for a distribution on account of      an Unforeseeable Emergency.  Upon approval by the Administrator      of a Participant’s request, the Participant’s Account, or that portion of      a Participant’s Account deemed necessary by the Administrator to satisfy      the Unforeseeable Emergency (determined in a manner consistent with      Section 409A) plus amounts necessary to pay taxes reasonably anticipated      because of the distribution, will be distributed in a single lump      sum. |
|-------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.5   | Additional      Distribution Rules. |
|-----------------|-------------------------------------|

| 6.5.1   | Default      Time and Form of Distribution.  If a      Participant fails timely to elect a time and form of distribution, the      Participant’s Account will be distributed upon any Separation from      Service, including death, in the form of a single lump sum      payment. |
|-------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.5.2   | Commencement      of Distributions.  Except as      otherwise provided in this section, if a Participant has elected to      receive a distribution commencing upon a Distribution Event, or if a      distribution is required upon a Distribution Event, distribution will      commence between the date of the Distribution Event and the end of the      year in which the Distribution Event occurs.  If a Participant      has elected, or is required, to receive a distribution commencing upon a      Distribution Event, and the Distribution Event occurs on or after October      1 of a Plan Year, the distribution may, to the extent permitted by Section      409A, commence after the Distribution Event and on or before the 15th      day of the third calendar month following the Distribution Event, even if      after the end of the year during which the Distribution Event occurs;      provided, however, the Participant will not be permitted, directly or      indirectly, to designate the taxable year of the      distribution.  If a Participant has elected to receive a      distribution commencing during any of the first five years following the      year of a Distribution Event, the distribution will commence during the      year elected by the Participant.  If a Participant has elected      to receive a distribution in a Specified Year, the distribution will occur      during the Specified Year.  Any distribution that complies with      this section shall be deemed for all purposes to comply with the Plan      requirements regarding the time and form of  distributions. |
|-------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 6.5.3   | Installments.  If a      Participant elects to receive distributions in monthly installments, the      Participant’s Account will be paid in substantially equal monthly      installments in consecutive years over the period elected by the      Participant.  Each monthly installment will be paid during the      Plan Year in which it is due, commencing as described in Section      6.5.2.  During the Plan Year in which distributions commence,      the Participant will receive one installment for each calendar month      beginning after the date of the Distribution Event, or, if the Participant      has elected to receive a distribution commencing during any of the first      five years following the year of a Distribution Event, one monthly      installment for each calendar month beginning after the anniversary date      of the Distribution Event.  During the distribution period, the      Participant’s Account will be credited with interest compounded monthly at      a rate of 7.5% per year.  Any installment distribution that      complies with this section shall be deemed for all purposes to comply with      the Plan requirements regarding the time and form of      distributions. |
|-------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.5.4   | Death      After Commencement of Distributions.  Upon the      death of a Participant after distributions of the Participant’s Account      have commenced, the balance of the Participant’s Account will be      distributed to the Participant’s Beneficiary at the same times and in the      same forms that the Account would have been distributed to the Participant      if the Participant had survived. |
|-------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.5.5   | Distributions      to Specified Employees.  Notwithstanding      anything to the contrary in this Plan, if a Participant becomes entitled      to a distribution on account of a Separation from Service and is a      Specified Employee on the date of the Separation from Service,      distributions shall not commence until the earlier of:  (i) the      expiration of the six-month period beginning on the date of Participant’s      Separation from Service, or (ii) the date of Participant’s      death.  Payments to which a Specified Employee would otherwise      be entitled during this six-month period shall be accumulated and paid,      together with earnings that have accrued during this six-month delay,      during the seventh month following the date of the Participant’s      Separation from Service, or, if earlier, the date of the Participant’s      death. |
|-------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.5.6   | Effect      of Change in Control.  Notwithstanding      a Participant’s elections regarding distributions upon a Separation from      Service and a distribution in a Specified Year, if (a) the Participant has      a Separation from Service within two years following a Change in Control      or (b) a Change in Control occurs within six months after the Participant      has a Separation from Service, the Participant shall receive a      distribution of the Participant’s entire Account in a single lump sum upon      the later of the Separation from Service or the Change in Control, whether      or not distributions have alreadycommenced. |
|-------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 6.6   | Subsequent      Changes in Time and Form of Distributions. |
|-----------------|------------------------------------------------------------|

| 7.1   | Establishment of      Accounts. |
|-----------------|---------------------------------|

| 7.2   | Timing of Credits to      Accounts. |
|-----------------|-------------------------------------|

| 7.3   | Vesting. |
|-----------------|----------|

| 7.4   | Investments. |
|-----------------|--------------|

----

| 7.5   | Valuation      Date. |
|-----------------|----------------------|

| 8.1   | Eligibility. |
|-----------------|--------------|

| 8.2   | Vesting      and Forfeiture. |
|-----------------|------------------------------|

| 8.3   | Retirement      Benefit. |
|-----------------|--------------------------|

| 8.3.1   | Final      Average Earnings.  Final      Average Earnings include the sum of:  (i) the Participant’s four      highest consecutive Annual Incentive Awards and Other Awards within the      “applicable 15-year period,” and (ii) the Participant’s highest Basic      Compensation during any consecutive 48-month period within the “applicable      15-year period” to the extent that Basic Compensation exceeds the      limitation on compensation imposed by Code section      401(a)(17).  Compensation in excess of the limitation on      compensation imposed by Code section 401(a)(17) shall be determined by      using the limit in effect on the first day of the 48-month period      described in (i) and the next three anniversaries of that      date.  With respect to a Participant who becomes entitled to a      distribution upon Retirement, the “applicable 15-year period” shall be the      fifteen (15) years preceding the date of Retirement.  With      respect to a Participant who becomes entitled to a distribution because of      Disability, the “applicable 15-year period” shall be the 15-year period      that: (i) ends no earlier than the Participant’s Disability and no later      than the Participant’s sixty-fifth (65th)      birthday; and (ii) would result in the greatest Retirement      Benefit. |
|-------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 8.3.2   | Years      of Credited Service.  A      Participant will receive credit for years of Credited Service after      September 30, 2006, only to the extent that: (i) the Participant has been      continuously employed since that date by a Related Company in management      salary grades SA – SM; and (ii) distributions of Retirement Benefits have      not commenced. |
|-------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.4   | Time      and Form of Distributions. |
|-----------------|--------------------------------------|

| 8.4.1   | Election      of Alternative Forms of Distribution.  A      Participant may elect to receive the Retirement Benefit in one of the      following forms, each of which shall be actuarially      equivalent:  (i) monthly installments over a 15-year period,      (ii) a monthly life annuity, (iii) a lump sum payment; or (iv) a      combination of a lump sum and either (i) or (ii).  Actuarially      equivalence will be calculated using actuarial factors adopted by the      Administrator from time to time.  Effective as of December 31,      2008, Participant elections regarding the form of distribution are      irrevocable and will remain in effect until the Retirement Benefits are      paid in full unless a Participant elects to change the time and form of      payment in accordance with Section8.6. |
|-------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.4.2   | Default      Form of Payment.  If a      Participant fails to elect a form of payment with respect to the      Participant’s Retirement Benefit before December 31, 2008, the Retirement      Benefit will be paid in the form of monthly installments over a 15-year      period unless the Participant elects to change the time and form of      payment in accordance with Section8.6. |
|-------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.5   | Additional      Distribution Rules. |
|-----------------|-------------------------------------|

| 8.5.1   | Commencement      of Distributions.  Distributions      on account of a Distribution Event other than Disability will commence      between the date of the Distribution Event and the end of the year in      which the Distribution Event occurs.  If a Distribution Event      other than Disability occurs on or after October 1 of a Plan Year, the      distribution may, to the extent permitted by Section 409A, commence after      the Distribution Event and on or before the 15th      day of the third calendar month following the Distribution Event, even if      after the end of the year during which the Distribution Event occurs;      provided, however, the Participant will not be permitted, directly or      indirectly, to designate the taxable year of the      distribution.  Any distribution that complies with this section      shall be deemed for all purposes to comply with the Plan requirements      regarding the time and form ofdistributions. |
|-------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 8.5.2   | Distributions      to Specified Employees.  Notwithstanding      anything to the contrary in this Plan, if a Participant becomes entitled      to a distribution on account of a Retirement and is a Specified Employee      on the date of the Retirement, distributions shall not commence until the      earlier of:  (i) the expiration of the six-month period      beginning on the date of Participant’s Retirement, or (ii) the date of the      Participant’s death.  Payments to which a Specified Employee      would otherwise be entitled during this six-month period shall be      accumulated and paid, together with earnings (calculated using the      interest rate adopted by the Administrator for determining actuarial      equivalence) that have accrued during this six-month delay, during the      seventh month following the date of the Participant’s Retirement, or, if      earlier, the date of the Participant’sdeath. |
|-------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.5.3   | Disability.  Unless      subsequently changed in accordance with the Plan, distributions on account      of Disability will commence on the earlier of the Participant’s 65th      birthday or the second anniversary of the  Disability. |
|-------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.5.4   | Annuity      Payments and Installments.  If a      Participant elects to receive all or a portion of the distributions in      monthly installments, that portion to be paid in installments will be paid      in substantially equal monthly installments in consecutive months over a      15-year period.  If a Participant elects to receive all or a      portion of the distributions in the form of a life annuity, that portion      to be paid as a life annuity will be paid in monthly installments in      consecutive months for the remainder of the Participant’s life, in the      case of a unmarried Participant, and in the case of a married Participant      over the lives of the Participant and the Participant’s Eligible Surviving      Spouse.  Each monthly installment or life annuity payment will      be paid during the Plan Year in which it is due, commencing as described      in Section 8.5.1.  During the Plan Year in which distributions      commence, the Participant will receive one installment or life annuity      payment for each calendar month beginning after the date of the      Distribution Event.  If the Participant has elected to be paid      in installments, during the distribution period the portion of the      Participant’s Account to be paid in installments will be credited with      interest compounded monthly at the interest rate used by the Administrator      to determine actuarial equivalence.  Any distribution that      complies with this section shall be deemed for all purposes to comply with      the Plan requirements regarding the time and form of      distributions. |
|-------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.5.5   | Death      After Commencement of Benefits.  Upon the      death of a Participant after distributions of the Participant’s Retirement      Benefit have commenced, the remainder of the Participant’s Retirement      Benefit will continue to be distributed to the Participant’s Beneficiary      at the same time and in the same form as the benefit would have been      distributed to the Participant had the Participant survived, except to the      extent that the Participant had elected a life annuity: (i) if the      Participant has an Eligible Surviving Spouse on the date of death, the      surviving spouse will receive 60% of the Participant’s life annuity      benefit for the remainder of the spouse’s life and (ii) if the Participant      does not have an Eligible Surviving Spouse, the annuity will cease as of      the first day of the month following the month during which the      Participant died. |
|-------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 8.5.6   | Effect      of Change of Control.  With      respect to any Participant whose Retirement Benefit distributions have      commenced, or would commence, upon a Separation from Service, if (a) the      Participant’s Separation from Service occurs within two years following a      Change in Control or (b) a Change in Control occurs within six months      after the Participant’s Separation from Service, then notwithstanding the      Participant’s elections regarding distributions upon a Separation from      Service, the Participant shall receive a distribution of the Participant’s      entire remaining vested Retirement Benefit in a single lump sum upon the      later of the Separation from Service or the Change in Control, whether or      not distributions have already commenced.  Any Retirement      Benefit that does not become payable in a lump sum in accordance with this      section will vest, if at all, in accordance with Section 8.2, will become      payable in accordance with Section 8.4, and will otherwise remain subject      to the provisions of Article 8. |
|-------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8.6   | Subsequent      Changes in Time and Form of Payment. |
|-----------------|------------------------------------------------------|

| 8.7   | FICA      and Other Taxes. |
|-----------------|----------------------------|

----

| 9.1   | Permitted      Accelerations of Payment. |
|-----------------|------------------------------------------|

| 9.1.1   | Distribution      in the Event of Taxation.  If, for any      reason, all or any portion of any benefit provided by the Plan becomes      taxable to a Participant because of a violation of Section 409A prior to      receipt, the Participant may file a written request with the Administrator      for a distribution of that portion of the Plan benefit that has become      taxable.  Upon the grant of such a request, which grant shall      not be unreasonably withheld, the Participant shall receive a distribution      equal to the taxable portion of the Plan benefit.  If the      request is granted, the tax liability distribution shall be paid between      the date on which the Participant’s request is approved and the end of the      Plan Year during which the approval occurred, or if later, the 15th      day of the third calendar month following the date on which the      Participant’s request is approved. |
|-------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.1.2   | Compliance      with Ethics Laws or Conflicts of Interests Laws.  The      Administrator is authorized, in its sole discretion, to accelerate the      time or schedule of a payment to the extent necessary to avoid the      violation of any applicable federal, state, local, or foreign ethics law      or conflicts of interest law as provided in Section  409A. |
|-------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.1.3   | Small      Accounts.  The      Administrator may, in its sole discretion, distribute in a single lump sum      the aggregate amounts of Deferrals or Elective Deferrals or both credited      to the Participant’s Account, along with any related earnings, provided:      (i) the distribution results in the payment of the Participant’s entire      interest in the Account and all Aggregated Plans, and (ii) the total      payment does not exceed the applicable dollar limit under Code section      402(g)(1)(B).  The Administrator shall notify the Participant in      writing if the Administrator exercises its discretion pursuant to this      Section. |
|-------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.1.4   | Settlement      of a Bona Fide Dispute.  The      Administrator may, in its sole discretion, accelerate the time or schedule      of a distribution as part of a settlement of a bona fide dispute between      the Participant and the Employer over the Participant’s right to a      distribution provided that the distribution relates only to the deferred      compensation in dispute and the Employer is not experiencing a downturn in      financial health. |
|-------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.1.5   | Settlement      of Debt.  The      Administrator may, in its sole discretion, accelerate the time or schedule      of a payment to satisfy an ordinary debt owed by the Participant to the      Employer at the time the debt becomes due as provided in Section      409A. |
|-------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 9.2   | Permissible      Payment Delays. |
|-----------------|----------------------------------|

| 9.2.1   | If      the distribution would jeopardize the Employer’s ability to continue as a      going concern, provided that the delayed amount is distributed in the      first calendar year in which the payment would not have such      effect. |
|-------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.2.2   | If      the Company reasonably anticipates that its deduction with respect to a      distribution, if paid as scheduled, could be limited or barred by the      application of Code section 162(m), provided the delayed amount is      distributed in the first calendar year in which the Company reasonably      anticipates that the deduction would not be limited or barred by the      application of Code section 162(m). |
|-------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.2.3   | If      the distribution would violate Federal securities or other applicable      laws, provided that the delayed amount is distributed at the earliest date      at which the Administrator reasonably anticipates that the distribution      will not cause such violation. |
|-------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.2.4   | If      calculation of the distribution is not administratively practicable due to      events beyond the control of the Participant, provided that the delayed      amount is distributed in the first calendar year in which the calculation      of the distribution is administratively  practicable. |
|-------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 9.3   | Suspension      Not Allowed. |
|-----------------|------------------------------|

| 10.1   | Beneficiary. |
|------------------|--------------|

| 10.2   | No      Beneficiary Designation. |
|------------------|----------------------------------|

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| 11.1   | Presentation      of Claim. |
|------------------|-----------------------------|

| 11.2   | Notification      of Decision. |
|------------------|--------------------------------|

| 11.2.1   | That      the claim has been allowed in full;or |
|--------------------|-------------------------------------------------|

| 11.2.2   | That      the claim has been denied, in whole or in part, and such notice must set      forth in a manner calculated to be understood by the    Claimant: |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------|

| (a)   | The      specific reason(s) for the denial of the claim, or any part of      it; |
|-----------------|----------------------------------------------------------------------------------|

| (b)   | Specific      reference(s) to pertinent provisions of the Plan upon which such denial      was based; |
|-----------------|-------------------------------------------------------------------------------------------------------|

| (c)   | A      description of any additional material or information necessary for the      Claimant to perfect the claim, and an explanation of why such material or      information is necessary; and |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | An      explanation of the claim review procedures and time limits, including a      statement of the Claimant’s right to initiate a civil action pursuant to      section 502(a) of ERISA following an adverse determination upon      review. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 11.2.3   | If      the Administrator determines that an extension of time for processing is      required, written notice of the extension shall be furnished to the      Claimant prior to termination of the original 90-day period.  In      no event shall such extension exceed 90 days from the end of such initial      period. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 11.2.4   | In      the case of a claim for disability benefits, the Administrator shall      notify the Claimant, in accordance with subsection 11.2.2 above, within 45      days after the claim is received.  The notification shall advise      the Claimant whether the Administrator’s denial relied upon any specific      rule, guideline, protocol or scientific or clinical    judgment. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 11.2.5   | In      the case of a claim for disability benefits, if the Administrator      determines that an extension of time for processing is required due to      matters beyond the control of the Plan, written notice of the extension      shall be furnished to the Claimant prior to termination of the original      45-day period.  Such extension shall not exceed 30 days from the      end of the initial period.  If, prior to the end of the first      30-day extension period, the Administrator determines that, due to matters      beyond the control of the Plan, an additional extension of time for      processing is required, written notice of a second 30-day extension shall      be furnished to the Claimant prior to termination of the first 30-day      extension. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 11.3   | Review      of a Denied Claim. |
|------------------|--------------------------------|

| 11.3.1   | May      request reasonable access to, and copies of, all documents, records, and      other information relevant to the claim, which shall be provided to      Claimant free of charge; and |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 11.3.2   | May      submit written comments or otherdocuments. |
|--------------------|-----------------------------------------------------|

| 11.4   | Decision      on Review. |
|------------------|--------------------------|

| 11.4.1   | That      the claim has been allowed in full;or |
|--------------------|-------------------------------------------------|

| 11.4.2   | That      the claim has been denied, in whole or in part, and such notice must set      forth: |
|--------------------|------------------------------------------------------------------------------------------------|

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

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

| (c)   | A      statement that Claimant is entitled to reasonable access to, and copies      of, all documents, records or other information relevant to the claim upon      request and free of charge; |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | A      statement regarding the Claimant’s right to initiate an action pursuant to      section 502(a) of ERISA; and |
|-----------------|---------------------------------------------------------------------------------------------------------------------------|

----

| (e)   | Such      other matters as the Administrator deems  relevant. |
|-----------------|---------------------------------------------------------------|

| 11.4.3   | In      the case of a claim for disability benefits, the notice shall set      forth: |
|--------------------|---------------------------------------------------------------------------------------|

| (a)   | Whether      the Administrator’s denial relied upon any specific rule, guideline,      protocol or scientific or clinical judgment;and |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | The      following statement: “You and your Plan may have other voluntary      alternative dispute resolution options, such as mediation.  One      way to find out what may be available is to contact your local U.S.      Department of Labor Office and your State insurance regulatory      agency.” |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 11.5   | Other      Remedies. |
|------------------|----------------------|

| 13.1   | Unsecured      General Creditor. |
|------------------|----------------------------------|

| 13.2   | Employer’s      Liability. |
|------------------|----------------------------------|

----

| 13.3   | Nonassignability. |
|------------------|-------------------|

| 13.4   | No      Right to Employment. |
|------------------|------------------------------|

| 13.5   | Incompetency. |
|------------------|---------------|

| 13.6   | Tax      Withholding. |
|------------------|-----------------------|

| 13.7   | Furnishing      Information. |
|------------------|------------------------------|

| 13.8   | Notice. |
|------------------|---------|

----

| 13.9   | Gender      and Number. |
|------------------|-------------------------|

| 13.10   | Headings. |
|-------------------|-----------|

| 13.11   | Applicable      Law and Construction. |
|-------------------|---------------------------------------|

| 13.12   | Invalid      or Unenforceable Provisions. |
|-------------------|-------------------------------------------|

| 13.13   | Successors. |
|-------------------|-------------|

----

| (i)   | the      date any one Person, or more than one Person acting as a group (as the      term “group” is used in Treasury Regulations section      1.409A-3(i)(5)(v)(B)), acquires ownership of stock of the Company that,      together with stock previously held by the acquirer, constitutes more than      fifty (50%) percent of the total fair market value or total voting power      of Company stock.  If any one Person, or more than one Person      acting as a group, is considered to own more than fifty (50%) percent of      the total fair market value or total voting power of Company stock, the      acquisition of additional stock by the same Person or Persons acting as a      group does not cause a Change in Control.  An increase in the      percentage of stock owned by any one Person, or Persons acting as a group,      as a result of a transaction in which Company acquires its stock in      exchange for property, is treated as an acquisition of    stock; |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (ii)   | (b)      the date any one Person, or more than one Person acting as a group (as the      term “group” is used in Treasury Regulations section      1.409A-3(i)(5)(v)(B)), acquires (or has acquired during the twelve (12)      month period ending on the date of the most recent acquisition by that      Person or Persons) ownership of Company stock possessing at least thirty      (30%) percent of the total voting power of Company  stock; |
|------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (iii)   | (c)      the date a majority of the members of the Company’s board of directors is      replaced during any twelve (12) month period by directors whose      appointment or election is not endorsed by a majority of the members of      the board of directors prior to the date of appointment or election;      or |
|-------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (iv)   | (d)      the date any one Person, or more than one Person acting as a group (as the      term “group” is used in Treasury Regulations section      1.409A-3(i)(5)(v)(B)), acquires (or has acquired during the twelve (12)      month period ending on the date of the most recent acquisition by that      Person or Persons) assets from the Company that have a total gross fair      market value equal to at least forty (40%) percent of the total gross fair      market value of all the Company’s assets immediately prior to the      acquisition or acquisitions.  For this purpose, “gross fair      market value” means the value of the corporation’s assets, or the value of      the assets being disposed of, without regard to any liabilities associated      with these assets. |
|------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (i)   | unable      to engage in any substantial gainful activity by reason of any medically      determinable physical or mental impairment that can be expected to result      in death or can be expected to last for a continuous period of not less      than twelve (12) months; |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (ii)   | by      reason of any medically determinable physical or mental impairment which      can be expected to result in death or can be expected to last for a      continuous period of not less than twelve (12) months, receiving income      replacement benefits for a period of not less than three (3) months under      the Employer’s accident and healthplan; |
|------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (iii)   | determined      to be totally disabled by the Social Security Administration;      or |
|-------------------|---------------------------------------------------------------------------------------|

| (iv)   | disabled      pursuant to an Employer-sponsored disability insurance arrangement      provided that the definition of disability applied under such disability      insurance program complies with the foregoing definition of      Disability. |
|------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | Its: | Chairman,      President and Chief ExecutiveOfficer |
|--------|------|-----------------------------------------------------|

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