|   | (1) | Shall                be distributed to the Participant in one of the following optional                forms                as selected by the Participant: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | A                single lump-sum payment, or |
|--------|-----|----------------------------------------------|

|   | (B) | In                annual installment payments over not less than two nor more than                ten                years. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Shall                be paid in the form of distribution selected by the Participant pursuant                to paragraph (1) shall commence within 60 days after the date elected                by                the Participant on an effective distribution election form. Such                date                elected by the Participant shall be either (A) the date of the                Participant’s Termination (provided, however, if the Participant was an                Executive Officer at the time of his or her Termination, the earliest                commencement date (for account valuation purposes) shall be December                31 of                the year of such Executive Officer’s Termination) or (2) the first,                second, third, fourth or fifth anniversary of the Participant’s                Termination, as selected by the Participant. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | *Form                of Distribution*.                The Company shall cause the Participant to be paid the full amount                credited to his or her Active SRSP Account Balance in accordance                with his                or her effective election in one of the following                forms: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | A                single lump sum distribution |
|--------|-----|-----------------------------------------------|

|   | (i) | as                of the First Date Available; or |
|--------|-----|---------------------------------------------------|

|   | (ii) | as                of the Next Date Available; or |
|--------|------|--------------------------------------------------|

|   | (iii) | as                of the fifth anniversary of the First Date Available;                or |
|--------|-------|-------------------------------------------------------------------------------------------|

|   | (iv) | as                of the fifth anniversary of the Next Date Available;                or |
|--------|------|------------------------------------------------------------------------------------------|

|   | (B) | In                five (5) annual installments                commencing |
|--------|-----|--------------------------------------------------------------------------|

|   | (i) | as                of the First Date Available; or |
|--------|-----|---------------------------------------------------|

|   | (ii) | as                of the Next Date Available; or |
|--------|------|--------------------------------------------------|

|   | (iii) | as                of the fifth anniversary of the First Date Available;                or |
|--------|-------|-------------------------------------------------------------------------------------------|

|   | (iv) | as                of the fifth anniversary of the Next Date Available;                or |
|--------|------|------------------------------------------------------------------------------------------|

|   | (C) | In                ten (10) annual installments                commencing. |
|--------|-----|---------------------------------------------------------------------------|

|   | (i) | as                of the First Date Available; or |
|--------|-----|---------------------------------------------------|

|   | (ii) | as                of the Next Date Available. |
|--------|------|-----------------------------------------------|

|   | (2) | *Effective                Election*.                For this purpose, a Participant’s election with respect to the                distribution of his or her Active SRSP Account Balance shall not                be                effective unless all of the following requirements are                satisfied. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | The                election is submitted to the Company in writing in a form determined                by                the Committee to be acceptable; |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | The                election is submitted timely. For purposes of this paragraph, a                distribution election will be considered “timely” only if it is submitted                prior to the Participant’s Termination and it satisfies the requirements                of (i), (ii) or (iii), below, as may be                applicable: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | Submitted                within the applicable election period (as determined in accordance                with                Section 3.2), but only if the distribution election is submitted                in                connection with the Participant’s initial deferral election under this                Plan; or |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | Submitted                during the 2005 Distribution Election Period, but only with regard                to the                first distribution election form submitted by such Participant during                that                period; or |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | Submitted                at least one year prior to the date of the Participant’s                Termination. |
|--------|-------|---------------------------------------------------------------------------------------------------------------------|

|   | (C) | If                the Participant is submitting the election pursuant to paragraph                (b)(2)(B)(iii) to change the timing or form of distribution that                is then                in effect with respect to the Participant’s Active SRSP Account Balance                (i.e., the Participant is not submitting an election with his initial                deferral election [(B)(i)] nor during the 2005 Distribution Election                Period [(B)(ii)], the newly selected option (i) must result in the                deferral of the first scheduled payment by at least 5 years and (ii)                may                not result in the acceleration of any scheduled payment that would                have                been made under the distribution option that is intended to be replaced                with respect to such Participant’s Active SRSP Account                Balance. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | If                a Participant fails to submit a distribution election with regard                to his                Active SRSP Account Balance that satisfies the requirements of this                Section 5.1(b), his or her Active SRSP Account Balance shall be                distributed in a single lump sum as of the First Date                Available. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | Notwithstanding                any other provision of this Plan to the contrary, if a Participant                whose                Termination occurs on or before June 30, 2005 fails to submit an                effective                distribution election with regard to his Active SRSP Account Balance                that                satisfies the requirements of this Section 5.1(b), the deferral election                with respect to Contributions credited to such Participant’s Active SRSP                Account Balance shall terminated and the entire balance of such                Participant’s Active SRSP Account Balance shall be distributed to such                Participant in a single lump sum as soon as administratively practicable                after the Termination of such                Participant. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

*** ***

|   | (1) | the                specific reasons for the denial of the                claim; |
|--------|-----|---------------------------------------------------------------------------------|

|   | (2) | specific                reference to the provisions of the Plan upon which the denial of                the claim                was based; |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | 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 |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | an                explanation of the review procedure specified in Section 7.2, and                the time                limits applicable to such procedures, including a statement of the                claimant’s right to bring a civil action under section 502(a) of the                Employee Retirement Income Security Act of 1974, as amended, following                an                adverse benefit determination on                review. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | the                specific reason(s) for the adverse                determination; |
|--------|-----|-------------------------------------------------------------------------------------|

|   | (2) | reference                to the specific provisions of the Plan on which the determination                was                based; |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | a                statement that the claimant is entitled to receive, upon request                and free                of charge, reasonable access to, and copies of, all documents, records                and                other information relevant to the claimant’s claim for benefits;                and |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | a                statement of the claimant’s right to bring an action under Section 502(a)                of ERISA. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------|